Dimension invariants for groups admitting a cocompact model for proper actions

DEFF Research Database (Denmark)

Degrijse, Dieter Dries; Martínez-Pérez, Conchita

2016-01-01

Let G be a group that admits a cocompact classifying space for proper actions X. We derive a formula for the Bredon cohomological dimension for proper actions of G in terms of the relative cohomology with compact support of certain pairs of subcomplexes of X. We use this formula to compute the Br...

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

Directory of Open Access Journals (Sweden)

F. Mansoori

2015-02-01

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

KINERJA PENGELOLAAN LIMBAH HOTEL PESERTA PROPER DAN NON PROPER DI KABUPATEN BADUNG, PROVINSI BALI

Directory of Open Access Journals (Sweden)

Putri Nilakandi Perdanawati Pitoyo

2016-07-01

Full Text Available Bali tourism development can lead to positive and negative impacts that threatening environmental sustainability. This research evaluates the hotel performance of the waste management that includes management of waste water, emission, hazardous, and solid waste by hotel that participate at PROPER and non PROPER. Research using qualitative descriptive method. Not all of non PROPER doing test on waste water quality, chimney emissions quality, an inventory of hazardous waste and solid waste sorting. Wastewater discharge of PROPER hotels ranged from 290.9 to 571.8 m3/day and non PROPER ranged from 8.4 to 98.1 m3/day with NH3 parameter values that exceed the quality standards. The quality of chimney emissions were still below the quality standard. The volume of the hazardous waste of PROPER hotels ranged from 66.1 to 181.9 kg/month and non PROPER ranged from 5.003 to 103.42 kg/month. Hazardous waste from the PROPER hotel which has been stored in the TPS hazardous waste. The volume of the solid waste of PROPER hotel ranged from 342.34 to 684.54 kg/day and non PROPER ranged from 4.83 to 181.51 kg/day. The PROPER and non PROPER hotel not sort the solid waste. The hotel performance in term of wastewater management, emission, hazardous, and solid waste is better at the PROPER hotel compared to non PROPER participants.

Modeling multipulsing transition in ring cavity lasers with proper orthogonal decomposition

International Nuclear Information System (INIS)

Ding, Edwin; Shlizerman, Eli; Kutz, J. Nathan

2010-01-01

A low-dimensional model is constructed via the proper orthogonal decomposition (POD) to characterize the multipulsing phenomenon in a ring cavity laser mode locked by a saturable absorber. The onset of the multipulsing transition is characterized by an oscillatory state (created by a Hopf bifurcation) that is then itself destabilized to a double-pulse configuration (by a fold bifurcation). A four-mode POD analysis, which uses the principal components, or singular value decomposition modes, of the mode-locked laser, provides a simple analytic framework for a complete characterization of the entire transition process and its associated bifurcations. These findings are in good agreement with the full governing equation.

The Financial Accounting Model from a System Dynamics' Perspective

OpenAIRE

Melse, Eric

2006-01-01

This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal conflict that resides in a stock and flow model. Through formal analysis the accounting equation is redefined as a cybernetic model by expressing the temporal and dynamic properties of its terms. Articu...

5 CFR 2601.301 - Accounting of gifts.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of gifts. 2601.301 Section... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Accounting Requirements § 2601.301 Accounting of gifts. (a) The Administration Division shall ensure that gifts are properly...

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

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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.

What can Gaia proper motions tell us about Milky Way dwarf galaxies?

NARCIS (Netherlands)

Jin, S.; Helmi, A.; Breddels, M.

We present a proper-motion study on models of the dwarf spheroidal galaxy Sculptor, based on the predicted proper-motion accuracy of Gaia measurements. Gaia will measure proper motions of several hundreds of stars for a Sculptor-like system. Even with an uncertainty on the proper motion of order 1.5

Development of Boundary Condition Independent Reduced Order Thermal Models using Proper Orthogonal Decomposition

Science.gov (United States)

Raghupathy, Arun; Ghia, Karman; Ghia, Urmila

2008-11-01

Compact Thermal Models (CTM) to represent IC packages has been traditionally developed using the DELPHI-based (DEvelopment of Libraries of PHysical models for an Integrated design) methodology. The drawbacks of this method are presented, and an alternative method is proposed. A reduced-order model that provides the complete thermal information accurately with less computational resources can be effectively used in system level simulations. Proper Orthogonal Decomposition (POD), a statistical method, can be used to reduce the order of the degree of freedom or variables of the computations for such a problem. POD along with the Galerkin projection allows us to create reduced-order models that reproduce the characteristics of the system with a considerable reduction in computational resources while maintaining a high level of accuracy. The goal of this work is to show that this method can be applied to obtain a boundary condition independent reduced-order thermal model for complex components. The methodology is applied to the 1D transient heat equation.

Modelling of functional systems of managerial accounting

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O.V. Fomina

2017-12-01

Full Text Available The modern stage of managerial accounting development takes place under the powerful influence of managerial innovations. The article aimed at the development of integrational model of budgeting and the system of balanced indices in the system of managerial accounting that will contribute the increasing of relevance for making managerial decisions by managers of different levels management. As a result of the study the author proposed the highly pragmatical integration model of budgeting and system of the balanced indices in the system of managerial accounting, which is realized by the development of the system of gathering, consolidation, analysis, and interpretation of financial and nonfinancial information, contributes the increasing of relevance for making managerial decisions on the base of coordination and effective and purpose orientation both strategical and operative resources of an enterprise. The effective integrational process of the system components makes it possible to distribute limited resources rationally taking into account prospective purposes and strategic initiatives, to carry

Research on orbit prediction for solar-based calibration proper satellite

Science.gov (United States)

Chen, Xuan; Qi, Wenwen; Xu, Peng

2018-03-01

Utilizing the mathematical model of the orbit mechanics, the orbit prediction is to forecast the space target's orbit information of a certain time based on the orbit of the initial moment. The proper satellite radiometric calibration and calibration orbit prediction process are introduced briefly. On the basis of the research of the calibration space position design method and the radiative transfer model, an orbit prediction method for proper satellite radiometric calibration is proposed to select the appropriate calibration arc for the remote sensor and to predict the orbit information of the proper satellite and the remote sensor. By analyzing the orbit constraint of the proper satellite calibration, the GF-1solar synchronous orbit is chose as the proper satellite orbit in order to simulate the calibration visible durance for different satellites to be calibrated. The results of simulation and analysis provide the basis for the improvement of the radiometric calibration accuracy of the satellite remote sensor, which lays the foundation for the high precision and high frequency radiometric calibration.

Globular Clusters: Absolute Proper Motions and Galactic Orbits

Science.gov (United States)

Chemel, A. A.; Glushkova, E. V.; Dambis, A. K.; Rastorguev, A. S.; Yalyalieva, L. N.; Klinichev, A. D.

2018-04-01

We cross-match objects from several different astronomical catalogs to determine the absolute proper motions of stars within the 30-arcmin radius fields of 115 Milky-Way globular clusters with the accuracy of 1-2 mas yr-1. The proper motions are based on positional data recovered from the USNO-B1, 2MASS, URAT1, ALLWISE, UCAC5, and Gaia DR1 surveys with up to ten positions spanning an epoch difference of up to about 65 years, and reduced to Gaia DR1 TGAS frame using UCAC5 as the reference catalog. Cluster members are photometrically identified by selecting horizontal- and red-giant branch stars on color-magnitude diagrams, and the mean absolute proper motions of the clusters with a typical formal error of about 0.4 mas yr-1 are computed by averaging the proper motions of selected members. The inferred absolute proper motions of clusters are combined with available radial-velocity data and heliocentric distance estimates to compute the cluster orbits in terms of the Galactic potential models based on Miyamoto and Nagai disk, Hernquist spheroid, and modified isothermal dark-matter halo (axisymmetric model without a bar) and the same model + rotating Ferre's bar (non-axisymmetric). Five distant clusters have higher-than-escape velocities, most likely due to large errors of computed transversal velocities, whereas the computed orbits of all other clusters remain bound to the Galaxy. Unlike previously published results, we find the bar to affect substantially the orbits of most of the clusters, even those at large Galactocentric distances, bringing appreciable chaotization, especially in the portions of the orbits close to the Galactic center, and stretching out the orbits of some of the thick-disk clusters.

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

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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.

The financial accounting model from a system dynamics' perspective

NARCIS (Netherlands)

Melse, E.

2006-01-01

This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal

Models and Rules of Evaluation in International Accounting

Directory of Open Access Journals (Sweden)

Niculae Feleaga

2006-04-01

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

Models and Rules of Evaluation in International Accounting

Directory of Open Access Journals (Sweden)

Liliana Feleaga

2006-06-01

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

Limited-memory adaptive snapshot selection for proper orthogonal decomposition

Energy Technology Data Exchange (ETDEWEB)

Oxberry, Geoffrey M. [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Kostova-Vassilevska, Tanya [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Arrighi, Bill [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Chand, Kyle [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States)

2015-04-02

Reduced order models are useful for accelerating simulations in many-query contexts, such as optimization, uncertainty quantification, and sensitivity analysis. However, offline training of reduced order models can have prohibitively expensive memory and floating-point operation costs in high-performance computing applications, where memory per core is limited. To overcome this limitation for proper orthogonal decomposition, we propose a novel adaptive selection method for snapshots in time that limits offline training costs by selecting snapshots according an error control mechanism similar to that found in adaptive time-stepping ordinary differential equation solvers. The error estimator used in this work is related to theory bounding the approximation error in time of proper orthogonal decomposition-based reduced order models, and memory usage is minimized by computing the singular value decomposition using a single-pass incremental algorithm. Results for a viscous Burgers’ test problem demonstrate convergence in the limit as the algorithm error tolerances go to zero; in this limit, the full order model is recovered to within discretization error. The resulting method can be used on supercomputers to generate proper orthogonal decomposition-based reduced order models, or as a subroutine within hyperreduction algorithms that require taking snapshots in time, or within greedy algorithms for sampling parameter space.

Model Reduction Using Proper Orthogonal Decomposition and Predictive Control of Distributed Reactor System

Directory of Open Access Journals (Sweden)

Alejandro Marquez

2013-01-01

Full Text Available This paper studies the application of proper orthogonal decomposition (POD to reduce the order of distributed reactor models with axial and radial diffusion and the implementation of model predictive control (MPC based on discrete-time linear time invariant (LTI reduced-order models. In this paper, the control objective is to keep the operation of the reactor at a desired operating condition in spite of the disturbances in the feed flow. This operating condition is determined by means of an optimization algorithm that provides the optimal temperature and concentration profiles for the system. Around these optimal profiles, the nonlinear partial differential equations (PDEs, that model the reactor are linearized, and afterwards the linear PDEs are discretized in space giving as a result a high-order linear model. POD and Galerkin projection are used to derive the low-order linear model that captures the dominant dynamics of the PDEs, which are subsequently used for controller design. An MPC formulation is constructed on the basis of the low-order linear model. The proposed approach is tested through simulation, and it is shown that the results are good with regard to keep the operation of the reactor.

A new model in achieving Green Accounting at hotels in Bali

Science.gov (United States)

Astawa, I. P.; Ardina, C.; Yasa, I. M. S.; Parnata, I. K.

2018-01-01

The concept of green accounting becomes a debate in terms of its implementation in a company. The result of previous studies indicates that there are no standard model regarding its implementation to support performance. The research aims to create a different green accounting model to other models by using local cultural elements as the variables in building it. The research is conducted in two steps. The first step is designing the model based on theoretical studies by considering the main and supporting elements in building the concept of green accounting. The second step is conducting a model test at 60 five stars hotels started with data collection through questionnaire and followed by data processing using descriptive statistic. The result indicates that the hotels’ owner has implemented green accounting attributes and it supports previous studies. Another result, which is a new finding, shows that the presence of local culture, government regulation, and the awareness of hotels’ owner has important role in the development of green accounting concept. The results of the research give contribution to accounting science in terms of green reporting. The hotel management should adopt local culture in building the character of accountant hired in the accounting department.

48 CFR 2152.231-70 - Accounting and allowable cost.

Science.gov (United States)

2010-10-01

... allowable cost. As prescribed in 2131.270, insert the following clause: Accounting and Allowable Cost (OCT... cost; (ii) Incurred with proper justification and accounting support; (iii) Determined in accordance... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Accounting and allowable...

Secular Extragalactic Parallax and Geometric Distances with Gaia Proper Motions

Science.gov (United States)

Paine, Jennie; Darling, Jeremiah K.

2018-06-01

The motion of the Solar System with respect to the cosmic microwave background (CMB) rest frame creates a well measured dipole in the CMB, which corresponds to a linear solar velocity of about 78 AU/yr. This motion causes relatively nearby extragalactic objects to appear to move compared to more distant objects, an effect that can be measured in the proper motions of nearby galaxies. An object at 1 Mpc and perpendicular to the CMB apex will exhibit a secular parallax, observed as a proper motion, of 78 µas/yr. The relatively large peculiar motions of galaxies make the detection of secular parallax challenging for individual objects. Instead, a statistical parallax measurement can be made for a sample of objects with proper motions, where the global parallax signal is modeled as an E-mode dipole that diminishes linearly with distance. We present preliminary results of applying this model to a sample of nearby galaxies with Gaia proper motions to detect the statistical secular parallax signal. The statistical measurement can be used to calibrate the canonical cosmological “distance ladder.”

Feeling-of-knowing for proper names.

Science.gov (United States)

Izaute, Marie; Chambres, Patrick; Larochelle, Serge

2002-12-01

The main objective of the presented study was to study feeling-of-knowing (FOK) in proper name retrieval. Many studies show that FOK can predict performance on a subsequent criterion test. Although feeling-of-knowing studies involve questions about proper names, none make this distinction between proper names and common names. Nevertheless, the specific character of proper names as a unique label referring to a person should allow participants to target precisely the desired verbal label. Our idea here was that the unique character of proper name information should result in more accurate FOK evaluations. In the experiment, participants evaluated feeling-of-knowing for proper and common name descriptions. The study demonstrates that FOK judgments are more accurate for proper names than for common names. The implications of the findings for proper names are briefly discussed in terms of feeling-of-knowing hypotheses.

INTERNAL PROPER MOTIONS IN THE ESKIMO NEBULA

International Nuclear Information System (INIS)

García-Díaz, Ma. T.; Gutiérrez, L.; Steffen, W.; López, J. A.; Beckman, J.

2015-01-01

We present measurements of internal proper motions at more than 500 positions of NGC 2392, the Eskimo Nebula, based on images acquired with WFPC2 on board the Hubble Space Telescope at two epochs separated by 7.695 yr. Comparisons of the two observations clearly show the expansion of the nebula. We measured the amplitude and direction of the motion of local structures in the nebula by determining their relative shift during that interval. In order to assess the potential uncertainties in the determination of proper motions in this object, in general, the measurements were performed using two different methods, used previously in the literature. We compare the results from the two methods, and to perform the scientific analysis of the results we choose one, the cross-correlation method, because it is more reliable. We go on to perform a ''criss-cross'' mapping analysis on the proper motion vectors, which helps in the interpretation of the velocity pattern. By combining our results of the proper motions with radial velocity measurements obtained from high resolution spectroscopic observations, and employing an existing 3D model, we estimate the distance to the nebula to be 1.3 kpc

INTERNAL PROPER MOTIONS IN THE ESKIMO NEBULA

Energy Technology Data Exchange (ETDEWEB)

García-Díaz, Ma. T.; Gutiérrez, L.; Steffen, W.; López, J. A. [Instituto de Astronomía, Universidad Nacional Autónoma de México, Km 103 Carretera Tijuana-Ensenada, 22860 Ensenada, B.C. (Mexico); Beckman, J., E-mail: tere@astro.unam.mx, E-mail: leonel@astro.unam.mx, E-mail: wsteffen@astro.unam.mx, E-mail: jal@astro.unam.mx, E-mail: jeb@iac.es [Instituto de Astrofísica de Canarias, La Laguna, Tenerife (Spain)

2015-01-10

We present measurements of internal proper motions at more than 500 positions of NGC 2392, the Eskimo Nebula, based on images acquired with WFPC2 on board the Hubble Space Telescope at two epochs separated by 7.695 yr. Comparisons of the two observations clearly show the expansion of the nebula. We measured the amplitude and direction of the motion of local structures in the nebula by determining their relative shift during that interval. In order to assess the potential uncertainties in the determination of proper motions in this object, in general, the measurements were performed using two different methods, used previously in the literature. We compare the results from the two methods, and to perform the scientific analysis of the results we choose one, the cross-correlation method, because it is more reliable. We go on to perform a ''criss-cross'' mapping analysis on the proper motion vectors, which helps in the interpretation of the velocity pattern. By combining our results of the proper motions with radial velocity measurements obtained from high resolution spectroscopic observations, and employing an existing 3D model, we estimate the distance to the nebula to be 1.3 kpc.

Chemically Dissected Rotation Curves of the Galactic Bulge from Main-sequence Proper Motions

Science.gov (United States)

Clarkson, William I.; Calamida, Annalisa; Sahu, Kailash C.; Brown, Thomas M.; Gennaro, Mario; Avila, Roberto J.; Valenti, Jeff; Debattista, Victor P.; Rich, R. Michael; Minniti, Dante; Zoccali, Manuela; Aufdemberge, Emily R.

2018-05-01

We report results from an exploratory study implementing a new probe of Galactic evolution using archival Hubble Space Telescope imaging observations. Precise proper motions are combined with photometric relative metallicity and temperature indices, to produce the proper-motion rotation curves of the Galactic bulge separately for metal-poor and metal-rich main-sequence samples. This provides a “pencil-beam” complement to large-scale wide-field surveys, which to date have focused on the more traditional bright giant branch tracers. We find strong evidence that the Galactic bulge rotation curves drawn from “metal-rich” and “metal-poor” samples are indeed discrepant. The “metal-rich” sample shows greater rotation amplitude and a steeper gradient against line-of-sight distance, as well as possibly a stronger central concentration along the line of sight. This may represent a new detection of differing orbital anisotropy between metal-rich and metal-poor bulge objects. We also investigate selection effects that would be implied for the longitudinal proper-motion cut often used to isolate a “pure-bulge” sample. Extensive investigation of synthetic stellar populations suggests that instrumental and observational artifacts are unlikely to account for the observed rotation curve differences. Thus, proper-motion-based rotation curves can be used to probe chemodynamical correlations for main-sequence tracer stars, which are orders of magnitude more numerous in the Galactic bulge than the bright giant branch tracers. We discuss briefly the prospect of using this new tool to constrain detailed models of Galactic formation and evolution. Based on observations made with the NASA/ESA Hubble Space Telescope and obtained from the data archive at the Space Telescope Science Institute. STScI is operated by the Association of Universities for Research in Astronomy, Inc., under NASA contract NAS 5-26555.

Hemodynamics of a Patient-Specific Aneurysm Model with Proper Orthogonal Decomposition

Science.gov (United States)

Han, Suyue; Chang, Gary Han; Modarres-Sadeghi, Yahya

2017-11-01

Wall shear stress (WSS) and oscillatory shear index (OSI) are two of the most-widely studied hemodynamic quantities in cardiovascular systems that have been shown to have the ability to elicit biological responses of the arterial wall, which could be used to predict the aneurysm development and rupture. In this study, a reduced-order model (ROM) of the hemodynamics of a patient-specific cerebral aneurysm is studied. The snapshot Proper Orthogonal Decomposition (POD) is utilized to construct the reduced-order bases of the flow using a CFD training set with known inflow parameters. It was shown that the area of low WSS and high OSI is correlated to higher POD modes. The resulting ROM can reproduce both WSS and OSI computationally for future parametric studies with significantly less computational cost. Agreement was observed between the WSS and OSI values obtained using direct CFD results and ROM results.

PARTICULAR ASPECTS CONCERNING THE ACCOUNTING OF TRAVEL AGENCIES

Directory of Open Access Journals (Sweden)

HOLT GHEORGHE

2015-12-01

Full Text Available In professional practice, the accountant may be required to perform services for the accounting records of economic agents that involve some particularities. Regardless of the purpose of these services - accounting records, auditing, certification of financial situations - the accountant must stay in touch with all these particularities as well as with all accounting and fiscal proper regulations. In this article I present a series of particular issues of tour-operatour accounting, mostly considering the special rules estabilished by the Tax Law.

Cost accounting at GKSS

International Nuclear Information System (INIS)

Hinz, R.

1979-01-01

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

The Information - Connexion Between Financial Accounting and Management Accounting

Directory of Open Access Journals (Sweden)

Florin Radu

2016-01-01

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

Development of accounting quality management system

Directory of Open Access Journals (Sweden)

Plakhtii T.F.

2017-08-01

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

On Risk Charges and Shadow Account Options in Pension Funds

DEFF Research Database (Denmark)

Jørgensen, Peter Løchte; Gatzert, Nadine

2015-01-01

to equityholders and our paper develops a model in which the influence of risk charges and shadow account options on stakeholders’ value can be quantified and studied. Our numerical results show that the value of shadow account options can be significant and thus come at the risk of expropriating policyholder......This paper studies the economic implications of regulatory systems which allow equityholders of pension companies to not only charge a specific premium to compensate them for their higher risk (compared to policyholders), but also to accumulate these risk charges in a so-called shadow account...... wealth. However, our analysis also shows that this risk can be remedied if proper attention is given to the specific contract design and to the fixing of fair contract parameters at the outset....

THE PROPER MOTION OF PALOMAR 5

Energy Technology Data Exchange (ETDEWEB)

Fritz, T. K.; Kallivayalil, N., E-mail: tkf4w@astro.virginia.edu [Department of Astronomy, University of Virginia, Charlottesville, 3530 McCormick Road, VA 22904-4325 (United States)

2015-10-01

Palomar 5 (Pal 5) is a faint halo globular cluster associated with narrow tidal tails. It is a useful system to understand the process of tidal dissolution, as well as to constrain the potential of the Milky Way. A well-determined orbit for Pal 5 would enable detailed study of these open questions. We present here the first CCD-based proper motion measurement of Pal 5 obtained using SDSS as a first epoch and new Large Binocular Telescope/Large Binocular Camera (LBC) images as a second, giving a baseline of 15 years. We perform relative astrometry, using SDSS as a distortion-free reference, and images of the cluster and also of the Pal 5 stream for the derivation of the distortion correction for LBC. The reference frame is made up of background galaxies. We correct for differential chromatic refraction using relations obtained from SDSS colors as well as from flux-calibrated spectra, finding that the correction relations for stars and for galaxies are different. We obtain μ{sub α} = −2.296 ± 0.186 mas yr{sup −1} and μ{sub δ} = −2.257 ± 0.181 mas yr{sup −1} for the proper motion of Pal 5. We use this motion, and the publicly available code galpy, to model the disruption of Pal 5 in different Milky Way models consisting of a bulge, a disk, and a spherical dark matter halo. Our fits to the observed stream properties (streak and radial velocity gradient) result in a preference for a relatively large Pal 5 distance of around 24 kpc. A slightly larger absolute proper motion than what we measure also results in better matches but the best solutions need a change in distance. We find that a spherical Milky Way model, with V{sub 0} = 220 km s{sup −1} and V{sub 20} {sub kpc}, i.e., approximately at the apocenter of Pal 5, of 218 km s{sup −1}, can match the data well, at least for our choice of disk and bulge parametrization.

The CARE model of social accountability: promoting cultural change.

Science.gov (United States)

Meili, Ryan; Ganem-Cuenca, Alejandra; Leung, Jannie Wing-sea; Zaleschuk, Donna

2011-09-01

On the 10th anniversary of Health Canada and the Association of Faculties of Medicine of Canada's publication in 2001 of Social Accountability: A Vision for Canadian Medical Schools, the authors review the progress at one Canadian medical school, the College of Medicine at the University of Saskatchewan, in developing a culture of social accountability. They review the changes that have made the medical school more socially accountable and the steps taken to make those changes possible. In response to calls for socially accountable medical schools, the College of Medicine created a Social Accountability Committee to oversee the integration of these principles into the college. The committee developed the CARE model (Clinical activity, Advocacy, Research, Education and training) as a guiding tool for social accountability initiatives toward priority health concerns and as a means of evaluation. Diverse faculty and student committees have emerged as a result and have had far-reaching impacts on the college and communities: from changes in curricula and admissions to community programming and international educational experiences. Although a systematic assessment of the CARE model is needed, early evidence shows that the most significant effects can be found in the cultural shift in the college, most notably among students. The CARE model may serve as an important example for other educational institutions in the development of health practitioners and research that is responsive to the needs of their communities.

Application of a predictive Bayesian model to environmental accounting.

Science.gov (United States)

Anex, R P; Englehardt, J D

2001-03-30

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

RISK MANAGEMENT COMPANIES AND HEDGE ACCOUNTING

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SABIN ARMĂŞELU

2014-12-01

Full Text Available The increasing use of derivatives for risk management of a company lately has led to the need to report on an actual basis as these instruments and regulate these operations accounting. This paper proposes a presentation of hedging transactions and their accounting evaluating the impact, in terms of accounting, risk management derivatives on a company. Hedges are often ineffective. Overcoming the ineffectiveness of hedging operations can be achieved by proper designation of the hedging relationship and create an appropriate method to demonstrate hedge effectiveness.

Modelling Seasonal GWR of Daily PM2.5 with Proper Auxiliary Variables for the Yangtze River Delta

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Man Jiang

2017-04-01

Full Text Available Over the past decades, regional haze episodes have frequently occurred in eastern China, especially in the Yangtze River Delta (YRD. Satellite derived Aerosol Optical Depth (AOD has been used to retrieve the spatial coverage of PM2.5 concentrations. To improve the retrieval accuracy of the daily AOD-PM2.5 model, various auxiliary variables like meteorological or geographical factors have been adopted into the Geographically Weighted Regression (GWR model. However, these variables are always arbitrarily selected without deep consideration of their potentially varying temporal or spatial contributions in the model performance. In this manuscript, we put forward an automatic procedure to select proper auxiliary variables from meteorological and geographical factors and obtain their optimal combinations to construct four seasonal GWR models. We employ two different schemes to comprehensively test the performance of our proposed GWR models: (1 comparison with other regular GWR models by varying the number of auxiliary variables; and (2 comparison with observed ground-level PM2.5 concentrations. The result shows that our GWR models of “AOD + 3” with three common meteorological variables generally perform better than all the other GWR models involved. Our models also show powerful prediction capabilities in PM2.5 concentrations with only slight overfitting. The determination coefficients R2 of our seasonal models are 0.8259 in spring, 0.7818 in summer, 0.8407 in autumn, and 0.7689 in winter. Also, the seasonal models in summer and autumn behave better than those in spring and winter. The comparison between seasonal and yearly models further validates the specific seasonal pattern of auxiliary variables of the GWR model in the YRD. We also stress the importance of key variables and propose a selection process in the AOD-PM2.5 model. Our work validates the significance of proper auxiliary variables in modelling the AOD-PM2.5 relationships and

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

Science.gov (United States)

2010-04-01

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

A low-cost, goal-oriented ‘compact proper orthogonal decomposition’ basis for model reduction of static systems

KAUST Repository

Carlberg, Kevin

2010-12-10

A novel model reduction technique for static systems is presented. The method is developed using a goal-oriented framework, and it extends the concept of snapshots for proper orthogonal decomposition (POD) to include (sensitivity) derivatives of the state with respect to system input parameters. The resulting reduced-order model generates accurate approximations due to its goal-oriented construction and the explicit \\'training\\' of the model for parameter changes. The model is less computationally expensive to construct than typical POD approaches, since efficient multiple right-hand side solvers can be used to compute the sensitivity derivatives. The effectiveness of the method is demonstrated on a parameterized aerospace structure problem. © 2010 John Wiley & Sons, Ltd.

A low-cost, goal-oriented ‘compact proper orthogonal decomposition’ basis for model reduction of static systems

KAUST Repository

Carlberg, Kevin; Farhat, Charbel

2010-01-01

A novel model reduction technique for static systems is presented. The method is developed using a goal-oriented framework, and it extends the concept of snapshots for proper orthogonal decomposition (POD) to include (sensitivity) derivatives of the state with respect to system input parameters. The resulting reduced-order model generates accurate approximations due to its goal-oriented construction and the explicit 'training' of the model for parameter changes. The model is less computationally expensive to construct than typical POD approaches, since efficient multiple right-hand side solvers can be used to compute the sensitivity derivatives. The effectiveness of the method is demonstrated on a parameterized aerospace structure problem. © 2010 John Wiley & Sons, Ltd.

Comparing and improving proper orthogonal decomposition (POD) to reduce the complexity of groundwater models

Science.gov (United States)

Gosses, Moritz; Nowak, Wolfgang; Wöhling, Thomas

2017-04-01

Physically-based modeling is a wide-spread tool in understanding and management of natural systems. With the high complexity of many such models and the huge amount of model runs necessary for parameter estimation and uncertainty analysis, overall run times can be prohibitively long even on modern computer systems. An encouraging strategy to tackle this problem are model reduction methods. In this contribution, we compare different proper orthogonal decomposition (POD, Siade et al. (2010)) methods and their potential applications to groundwater models. The POD method performs a singular value decomposition on system states as simulated by the complex (e.g., PDE-based) groundwater model taken at several time-steps, so-called snapshots. The singular vectors with the highest information content resulting from this decomposition are then used as a basis for projection of the system of model equations onto a subspace of much lower dimensionality than the original complex model, thereby greatly reducing complexity and accelerating run times. In its original form, this method is only applicable to linear problems. Many real-world groundwater models are non-linear, tough. These non-linearities are introduced either through model structure (unconfined aquifers) or boundary conditions (certain Cauchy boundaries, like rivers with variable connection to the groundwater table). To date, applications of POD focused on groundwater models simulating pumping tests in confined aquifers with constant head boundaries. In contrast, POD model reduction either greatly looses accuracy or does not significantly reduce model run time if the above-mentioned non-linearities are introduced. We have also found that variable Dirichlet boundaries are problematic for POD model reduction. An extension to the POD method, called POD-DEIM, has been developed for non-linear groundwater models by Stanko et al. (2016). This method uses spatial interpolation points to build the equation system in the

Proper motion survey for solar nearby stars

International Nuclear Information System (INIS)

Goldman, Bertrand

2001-01-01

For its microlensing observations EROS 2 built one of the largest CCD mosaic opera ting since 1996. This instrument allowed us to survey a large area of the sky, to look for faint, cool compact objects in the Solar neighborhood that may contribute to the Dark Matter revealed by flat rotation curves of spiral galaxies and the Milky Way. We imaged over 400 square degrees, at least three times over four years, with a single, stable instrument. The aim of this work is the reduction, the analysis and the detection of high proper motion objects that would look like those expected in a dark halo. We selected and analyzed thousands of images taken in two bands, visible and near-infrared, and obtained a catalogue of several thousand stars with proper motion typically higher than 80 milli-arc-seconds per year. None of these candidates displays the expected properties of the halo objects: very high proper motion and faintness. The second part of our work was to put constraints on the contributions of white dwarfs and brown dwarfs ta the halo. To do that, we simulated our data set and estimated our sensitivity to halo objects. We compared our results about moderately high proper motion stars with existing Galactic models, and confirmed the robustness of these models. We deduced a upper limit ta the contribution of M_v = 17.5 white dwarfs to the standard halo of 10% (at the 95% confidence level), or 5% of a 14 Gyr old halo, and to the contribution of brown dwarfs of 7% (95% C.L.). Finally, among our candidates, several interesting objects, that do not belong to the halo but are among the coolest and faintest known, have been discovered. Systematic search for faint, nearby objects thus lead us to study disk L dwarfs, as well as old white dwarfs of the disk. (author) [fr

A bivariate contaminated binormal model for robust fitting of proper ROC curves to a pair of correlated, possibly degenerate, ROC datasets.

Science.gov (United States)

Zhai, Xuetong; Chakraborty, Dev P

2017-06-01

The objective was to design and implement a bivariate extension to the contaminated binormal model (CBM) to fit paired receiver operating characteristic (ROC) datasets-possibly degenerate-with proper ROC curves. Paired datasets yield two correlated ratings per case. Degenerate datasets have no interior operating points and proper ROC curves do not inappropriately cross the chance diagonal. The existing method, developed more than three decades ago utilizes a bivariate extension to the binormal model, implemented in CORROC2 software, which yields improper ROC curves and cannot fit degenerate datasets. CBM can fit proper ROC curves to unpaired (i.e., yielding one rating per case) and degenerate datasets, and there is a clear scientific need to extend it to handle paired datasets. In CBM, nondiseased cases are modeled by a probability density function (pdf) consisting of a unit variance peak centered at zero. Diseased cases are modeled with a mixture distribution whose pdf consists of two unit variance peaks, one centered at positive μ with integrated probability α, the mixing fraction parameter, corresponding to the fraction of diseased cases where the disease was visible to the radiologist, and one centered at zero, with integrated probability (1-α), corresponding to disease that was not visible. It is shown that: (a) for nondiseased cases the bivariate extension is a unit variances bivariate normal distribution centered at (0,0) with a specified correlation ρ 1 ; (b) for diseased cases the bivariate extension is a mixture distribution with four peaks, corresponding to disease not visible in either condition, disease visible in only one condition, contributing two peaks, and disease visible in both conditions. An expression for the likelihood function is derived. A maximum likelihood estimation (MLE) algorithm, CORCBM, was implemented in the R programming language that yields parameter estimates and the covariance matrix of the parameters, and other statistics

An accounting system to support process improvements: Transition to lean accounting

Directory of Open Access Journals (Sweden)

Patxi Ruiz de Arbulo-López

2010-12-01

Full Text Available From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods.   In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.

Larmor time and proper time

Energy Technology Data Exchange (ETDEWEB)

Kudaka, Shoju [Department of Physics, University of the Ryukyus, Okinawa 903-0129 (Japan); Matsumoto, Shuichi, E-mail: shuichi@edu.u-ryukyu.ac.jp [Department of Mathematics, University of the Ryukyus, Okinawa 903-0129 (Japan)

2012-10-01

The idea of a Larmor clock is reexamined in the relativistic regime. We propose a concept of proper time for quantum theoretical particles. The Larmor clock can measure, under some relevant conditions, the proper time that passes while the particle stays in a space region. Our approach to Larmor clock is different than those of other researchers in the following two aspects: our concept of Larmor clock does not distinguish whether the particle is transmitted or reflected at the end of its stay, and pointer of our Larmor clock is not the spin but the total angular momentum. -- Highlights: ► The idea of a Larmor clock is reexamined in the relativistic regime. ► We propose a concept of proper time for quantum theoretical particles. ► The Larmor clock measures the passage of this quantum theoretical proper time.

MODEL OF ACCOUNTING ENGINEERING IN VIEW OF EARNINGS MANAGEMENT IN POLAND

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Leszek Michalczyk

2012-10-01

Full Text Available The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or praxeological accounting, accounting engineering is composed only, and under all circumstances, of lawful activities and adheres to the current regulations of the balance sheet law. The aim of the article is to construct a model of accounting engineering exploiting taking into account differences inherently present in variant accounting. These differences result in disparate financial results of identical economic events. Given the fact that regardless of which variant is used in accounting, all settlements are eventually equal to one another, a new class of differences emerges - the accounting engineering potential. It is transferred to subsequent reporting (balance sheet periods. In the end, the profit “made” in a given period reduces the financial result of future periods. This effect is due to the “transfer” of costs from one period to another. Such actions may have sundry consequences and are especially dangerous whenever many individuals are concerned with the profit of a given company, e.g. on a stock exchange. The reverse may be observed when a company is privatised and its value is being intentionally reduced by a controlled recording of accounting provisions, depending on the degree to which they are justified. The reduction of a company’s goodwill in Balcerowicz’s model of no-tender privatisation allows to justify the low value of the purchased company. These are only some of many manifestations of variant accounting which accounting engineering employs. A theoretical model of the latter is presented in this article.

7 CFR 29.112 - Proper light.

Science.gov (United States)

2010-01-01

... 7 Agriculture 2 2010-01-01 2010-01-01 false Proper light. 29.112 Section 29.112 Agriculture... INSPECTION Regulations Inspectors, Samplers, and Weighers § 29.112 Proper light. Tobacco shall not be inspected or sampled for the purposes of the Act except when displayed in proper light for correct...

Features of the Organization of Accounting and Tax Accounting and Auditing at Warranty Repairs

Directory of Open Access Journals (Sweden)

Mardus Nataliia Yu.

2016-08-01

Full Text Available The aim of the article is to study features of the normative and legal support of accounting and tax accounting at providing operations with warranty repairs comprising the secured in legislation right of consumers to obtain from the companies-producers (sellers products (goods and services of proper quality and cases of occurrence of warranty obligations to customers. To achieve the goal, the following tasks have been solved: the regulatory framework for the organization of warranty service (repair from the point of view of the company-seller and reflection of operations associated with warranty repairs in accounting and tax accounting was studied. The article describes the features of the organization of accounting and tax accounting at warranty repairs based on the legislative and normative documents regulating relations that arise in the organization and implementation of economic activity between business entities and between the entities and other participants of relations in the sphere of economic activity.

Listening to food workers: Factors that impact proper health and hygiene practice in food service.

Science.gov (United States)

Clayton, Megan L; Clegg Smith, Katherine; Neff, Roni A; Pollack, Keshia M; Ensminger, Margaret

2015-01-01

Foodborne disease is a significant problem worldwide. Research exploring sources of outbreaks indicates a pronounced role for food workers' improper health and hygiene practice. To investigate food workers' perceptions of factors that impact proper food safety practice. Interviews with food service workers in Baltimore, MD, USA discussing food safety practices and factors that impact implementation in the workplace. A social ecological model organizes multiple levels of influence on health and hygiene behavior. Issues raised by interviewees include factors across the five levels of the social ecological model, and confirm findings from previous work. Interviews also reveal many factors not highlighted in prior work, including issues with food service policies and procedures, working conditions (e.g., pay and benefits), community resources, and state and federal policies. Food safety interventions should adopt an ecological orientation that accounts for factors at multiple levels, including workers' social and structural context, that impact food safety practice.

Modelling adversary actions against a nuclear material accounting system

International Nuclear Information System (INIS)

Lim, J.J.; Huebel, J.G.

1979-01-01

A typical nuclear material accounting system employing double-entry bookkeeping is described. A logic diagram is used to model the interactions of the accounting system and the adversary when he attempts to thwart it. Boolean equations are derived from the logic diagram; solution of these equations yields the accounts and records through which the adversary may disguise a SSNM theft and the collusion requirements needed to accomplish this feat. Some technical highlights of the logic diagram are also discussed

Environmental Cost Accounting Information and Strategic Business Decision in Nigeria

Directory of Open Access Journals (Sweden)

Ebipanipre Gabriel Mieseigha

2014-08-01

Full Text Available This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.

Accounting for Business Models: Increasing the Visibility of Stakeholders

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Colin Haslam

2015-01-01

Full Text Available Purpose: This paper conceptualises a firm’s business model employing stakeholder theory as a central organising element to help inform the purpose and objective(s of business model financial reporting and disclosure. Framework: Firms interact with a complex network of primary and secondary stakeholders to secure the value proposition of a firm’s business model. This value proposition is itself a complex amalgam of value creating, value capturing and value manipulating arrangements with stakeholders. From a financial accounting perspective the purpose of the value proposition for a firm’s business model is to sustain liquidity and solvency as a going concern. Findings: This article argues that stakeholder relations impact upon the financial viability of a firm’s business model value proposition. However current financial reporting by function of expenses and the central organising objectives of the accounting conceptual framework conceal firm-stakeholder relations and their impact on reported financials. Practical implications: The practical implication of our paper is that ‘Business Model’ financial reporting would require a reorientation in the accounting conceptual framework that defines the objectives and purpose of financial reporting. This reorientation would involve reporting about stakeholder relations and their impact on a firms financials not simply reporting financial information to ‘investors’. Social Implications: Business model financial reporting has the potential to be stakeholder inclusive because the numbers and narratives reported by firms in their annual financial statements will increase the visibility of stakeholder relations and how these are being managed. What is original/value of paper: This paper’s original perspective is that it argues that a firm’s business model is structured out of stakeholder relations. It presents the firm’s value proposition as the product of value creating, capturing and

Proper generalized decompositions an introduction to computer implementation with Matlab

CERN Document Server

Cueto, Elías; Alfaro, Icíar

2016-01-01

This book is intended to help researchers overcome the entrance barrier to Proper Generalized Decomposition (PGD), by providing a valuable tool to begin the programming task. Detailed Matlab Codes are included for every chapter in the book, in which the theory previously described is translated into practice. Examples include parametric problems, non-linear model order reduction and real-time simulation, among others. Proper Generalized Decomposition (PGD) is a method for numerical simulation in many fields of applied science and engineering. As a generalization of Proper Orthogonal Decomposition or Principal Component Analysis to an arbitrary number of dimensions, PGD is able to provide the analyst with very accurate solutions for problems defined in high dimensional spaces, parametric problems and even real-time simulation. .

HUMAN RESOURCES ACCOUNTING ACCOUNTING FOR THE MOST VALUABLE ASSET OF AN ENTERPRISE

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Motoniu Ioan Dumitru

2010-12-01

Full Text Available Employees are the most important assets of an enterprise and its success or failure depends on their qualifications and performance. Human resources are not properly evaluated because the enterprises consider the wages, actually an investment in the qualification and improvement of the staff as expenditure and and not as an investment in the most important asset of an enterprise the human capital. The current accounting system is not able to provide the actual value of employee capabilities and knowledge. This indirectly affects future investments of a company, as each year the cost on human resource development and recruitment increases. Human resource accounting is a direct part of the social accounting and aims to provide information on the evaluation of one of the most important components of the organization, namely human capital. This article seeks to show the importance of human resources for an enterprise, what human resource accounting is, which would be its implications and what are its main objectives.

Econometric modelling of Serbian current account determinants: Jackknife Model Averaging approach

Directory of Open Access Journals (Sweden)

Petrović Predrag

2014-01-01

Full Text Available This research aims to model Serbian current account determinants for the period Q1 2002 - Q4 2012. Taking into account the majority of relevant determinants, using the Jackknife Model Averaging approach, 48 different models have been estimated, where 1254 equations needed to be estimated and averaged for each of the models. The results of selected representative models indicate moderate persistence of the CA and positive influence of: fiscal balance, oil trade balance, terms of trade, relative income and real effective exchange rates, where we should emphasise: (i a rather strong influence of relative income, (ii the fact that the worsening of oil trade balance results in worsening of other components (probably non-oil trade balance of CA and (iii that the positive influence of terms of trade reveals functionality of the Harberger-Laursen-Metzler effect in Serbia. On the other hand, negative influence is evident in case of: relative economic growth, gross fixed capital formation, net foreign assets and trade openness. What particularly stands out is the strong effect of relative economic growth that, most likely, reveals high citizens' future income growth expectations, which has negative impact on the CA.

Proper Acknowledgment?

Science.gov (United States)

East, Julianne

2005-01-01

The concern in Australian universities about the prevalence of plagiarism has led to the development of policies about academic integrity and in turn focused attention on the need to inform students about how to avoid plagiarism and how to properly acknowledge. Teaching students how to avoid plagiarism can appear to be straightforward if based on…

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

Science.gov (United States)

2010-04-01

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

Accounting assessment

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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.

17 CFR 256.01-3 - General structure of accounting system.

Science.gov (United States)

2010-04-01

... accumulated by direct charges. All employees, including officers, of the service company shall keep, within..., account numbers charged, department work order number and other code designations that facilitate proper... be maintained in a manner permitting ready analysis by prescribed accounts (with direct reference to...

Media Accountability Systems: Models, proposals and outlooks

Directory of Open Access Journals (Sweden)

Luiz Martins da Silva

2007-06-01

Full Text Available This paper analyzes one of the basic actions of SOS-Imprensa, the mechanism to assure Media Accountability with the goal of proposing a synthesis of models for the Brazilian reality. The article aims to address the possibilities of creating and improving mechanisms to stimulate the democratic press process and to mark out and assure freedom of speech and personal rights with respect to the media. Based on the Press Social Responsibility Theory, the hypothesis is that the experiences analyzed (Communication Council, Press Council, Ombudsman and Readers Council are alternatives for accountability, mediation and arbitration, seeking visibility, trust and public support in favor of fairer media.

Possible Relativistic Definitions of Parallax, Proper Motion and Radial Velocity

National Research Council Canada - National Science Library

Klioner, S

2000-01-01

.... In this paper, the authors briefly describe a relativistic model of space-based optical positional observations valid at a high level of accuracy, and suggest definitions of parallax, proper motion...

Measuring the safeguards value of material accountability

International Nuclear Information System (INIS)

Sicherman, A.

1988-01-01

Material accountability (MA) activities focus on providing after-the-fact indication of diversion or theft of special nuclear material (SNM). MA activities include maintaining records for tracking nuclear material and conducting periodic inventories and audits to ensure that loss has not occurred. This paper presents a value model concept for assessing the safeguards benefits of MA activities and for comparing these benefits to those provided by physical protection (PP) and material control (MC) components. The model considers various benefits of MA, which include: 1) providing information to assist in recovery of missing material, 2) providing assurance that physical protection and material control systems have been working, 3) defeating protracted theft attempts, and 4) properly resolving causes of and responding appropriately to anomalies of missing material and external alarms (e.g., hoax). Such a value model can aid decision-makers in allocating safeguards resources among PP, MC, and MA systems

Proper motions and distances of quasars

International Nuclear Information System (INIS)

Varshni, Y.P.

1982-01-01

The author's theory that quasars are stars raises the question of their proper motions. From the evidence presented in a previous paper, it is hypothesised that planetary nuclei and quasars are related objects and that their distributions in the galaxy are not very different. Proper motions of 30 quasars, calculated from existing measurements, are discussed. It is shown that three of these, namely PHL 1033, LB 8956 and LB 8991, have proper motions comparable to the largest proper motion known amongst the planetary nuclei. From this it is estimated that these three quasars lie within a few hundred parsecs from the sun. The evidence presented in a previous paper and the present one clearly supports the theory that quasars are stars. The possibility of using the interstellar K and H lines as distance indicators of quasars is discussed and the available evidence summarised. The desirability of determining more accurate values of the proper motions of quasars is emphasised. (Auth.)

Accountability: a missing construct in models of adherence behavior and in clinical practice.

Science.gov (United States)

Oussedik, Elias; Foy, Capri G; Masicampo, E J; Kammrath, Lara K; Anderson, Robert E; Feldman, Steven R

2017-01-01

Piano lessons, weekly laboratory meetings, and visits to health care providers have in common an accountability that encourages people to follow a specified course of action. The accountability inherent in the social interaction between a patient and a health care provider affects patients' motivation to adhere to treatment. Nevertheless, accountability is a concept not found in adherence models, and is rarely employed in typical medical practice, where patients may be prescribed a treatment and not seen again until a return appointment 8-12 weeks later. The purpose of this paper is to describe the concept of accountability and to incorporate accountability into an existing adherence model framework. Based on the Self-Determination Theory, accountability can be considered in a spectrum from a paternalistic use of duress to comply with instructions (controlled accountability) to patients' autonomous internal desire to please a respected health care provider (autonomous accountability), the latter expected to best enhance long-term adherence behavior. Existing adherence models were reviewed with a panel of experts, and an accountability construct was incorporated into a modified version of Bandura's Social Cognitive Theory. Defining accountability and incorporating it into an adherence model will facilitate the development of measures of accountability as well as the testing and refinement of adherence interventions that make use of this critical determinant of human behavior.

Modal analysis of fluid flows using variants of proper orthogonal decomposition

Science.gov (United States)

Rowley, Clarence; Dawson, Scott

2017-11-01

This talk gives an overview of several methods for analyzing fluid flows, based on variants of proper orthogonal decomposition. These methods may be used to determine simplified, approximate models that capture the essential features of these flows, in order to better understand the dominant physical mechanisms, and potentially to develop appropriate strategies for model-based flow control. We discuss balanced proper orthogonal decomposition as an approximation of balanced truncation, and explain connections with system identification methods such as the eigensystem realization algorithm. We demonstrate the methods on several canonical examples, including a linearized channel flow and the flow past a circular cylinder. Supported by AFOSR, Grant FA9550-14-1-0289.

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2017-05-01

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

Modelling solar cells with thermal phenomena taken into account

International Nuclear Information System (INIS)

Górecki, K; Górecki, P; Paduch, K

2014-01-01

The paper is devoted to modelling properties of solar cells. The authors' electrothermal model of such cells is described. This model takes into account the influence of temperature on its characteristics. Some results of calculations and measurements of selected solar cells are presented and discussed. The good agreement between the results of calculations and measurements was obtained, which proves the correctness of the elaborated model.

VizieR Online Data Catalog: Proper motions in M 11 (Su+ 1998)

Science.gov (United States)

Su, C.-G.; Zhao, J.-L.; Tian, K.-P.

1997-07-01

Relative proper motions of 872 stars in the open cluster M 11 region are reduced using 10 plate pairs taken over time baselines of 16~70 years with the double astrograph telescope of Shanghai Observatory. The scale is 30"/mm. The plates were measured with the PDS machines in the Purple Mountain Observatory in Nanjing and the Institute of Technology and Communication in Luoyang, China. The average proper motion accuracy is about 1.1mas/yr with 85% of the data better than 1mas/yr. Membership probabilities of 785 stars within 25' centred on M 11 are determined based on their proper motions. The method used is suggested by Su et al. (1995AcApS..15..217S) with some improvements of Zhao & He (1990A&A...237...54Z), in which the space distribution and magnitude dependencies for cluster stars are taken into account. The results are significantly good. The total integrated membership probabilities for all these stars is 547 and the number of stars with probabilities higher than 0.7 is 541. It can be found after the membership determination that there exists mass segregation in M 11. Some comparisons and discussion are also given. (1 data file).

Social accountability in the extractive industries: a review of the ...

African Journals Online (AJOL)

Lack of a proper social accountability system and practice are among the major factors contributing to the problem. As a result, social accountability has received attention from policy makers, policy researchers and donors. This research, based on desk reviews, tries to discuss the concepts, actors and mechanisms of social ...

Towards proper name generation : A corpus analysis

NARCIS (Netherlands)

Castro Ferreira, Thiago; Wubben, Sander; Krahmer, Emiel

We introduce a corpus for the study of proper name generation. The corpus consists of proper name references to people in webpages, extracted from the Wikilinks corpus. In our analyses, we aim to identify the different ways, in terms of length and form, in which a proper names are produced

PropeR revisited

NARCIS (Netherlands)

van der Linden, Helma; Talmon, Jan; Tange, Huibert; Grimson, Jane; Hasman, Arie

2005-01-01

INTRODUCTION: The PropeR EHR system (PropeRWeb) is a multidisciplinary electronic health record (EHR) system for multidisciplinary use in extramural patient care for stroke patients. DESIGN: The system is built using existing open source components and is based on open standards. It is implemented

Low-order modelling of shallow water equations for sensitivity analysis using proper orthogonal decomposition

Science.gov (United States)

Zokagoa, Jean-Marie; Soulaïmani, Azzeddine

2012-06-01

This article presents a reduced-order model (ROM) of the shallow water equations (SWEs) for use in sensitivity analyses and Monte-Carlo type applications. Since, in the real world, some of the physical parameters and initial conditions embedded in free-surface flow problems are difficult to calibrate accurately in practice, the results from numerical hydraulic models are almost always corrupted with uncertainties. The main objective of this work is to derive a ROM that ensures appreciable accuracy and a considerable acceleration in the calculations so that it can be used as a surrogate model for stochastic and sensitivity analyses in real free-surface flow problems. The ROM is derived using the proper orthogonal decomposition (POD) method coupled with Galerkin projections of the SWEs, which are discretised through a finite-volume method. The main difficulty of deriving an efficient ROM is the treatment of the nonlinearities involved in SWEs. Suitable approximations that provide rapid online computations of the nonlinear terms are proposed. The proposed ROM is applied to the simulation of hypothetical flood flows in the Bordeaux breakwater, a portion of the 'Rivière des Prairies' located near Laval (a suburb of Montreal, Quebec). A series of sensitivity analyses are performed by varying the Manning roughness coefficient and the inflow discharge. The results are satisfactorily compared to those obtained by the full-order finite volume model.

Properly colored connectivity of graphs

CERN Document Server

Li, Xueliang; Qin, Zhongmei

2018-01-01

A comprehensive survey of proper connection of graphs is discussed in this book with real world applications in computer science and network security. Beginning with a brief introduction, comprising relevant definitions and preliminary results, this book moves on to consider a variety of properties of graphs that imply bounds on the proper connection number. Detailed proofs of significant advancements toward open problems and conjectures are presented with complete references. Researchers and graduate students with an interest in graph connectivity and colorings will find this book useful as it builds upon fundamental definitions towards modern innovations, strategies, and techniques. The detailed presentation lends to use as an introduction to proper connection of graphs for new and advanced researchers, a solid book for a graduate level topics course, or as a reference for those interested in expanding and further developing research in the area.

Multiple imputation to account for measurement error in marginal structural models

Science.gov (United States)

Edwards, Jessie K.; Cole, Stephen R.; Westreich, Daniel; Crane, Heidi; Eron, Joseph J.; Mathews, W. Christopher; Moore, Richard; Boswell, Stephen L.; Lesko, Catherine R.; Mugavero, Michael J.

2015-01-01

Background Marginal structural models are an important tool for observational studies. These models typically assume that variables are measured without error. We describe a method to account for differential and non-differential measurement error in a marginal structural model. Methods We illustrate the method estimating the joint effects of antiretroviral therapy initiation and current smoking on all-cause mortality in a United States cohort of 12,290 patients with HIV followed for up to 5 years between 1998 and 2011. Smoking status was likely measured with error, but a subset of 3686 patients who reported smoking status on separate questionnaires composed an internal validation subgroup. We compared a standard joint marginal structural model fit using inverse probability weights to a model that also accounted for misclassification of smoking status using multiple imputation. Results In the standard analysis, current smoking was not associated with increased risk of mortality. After accounting for misclassification, current smoking without therapy was associated with increased mortality [hazard ratio (HR): 1.2 (95% CI: 0.6, 2.3)]. The HR for current smoking and therapy (0.4 (95% CI: 0.2, 0.7)) was similar to the HR for no smoking and therapy (0.4; 95% CI: 0.2, 0.6). Conclusions Multiple imputation can be used to account for measurement error in concert with methods for causal inference to strengthen results from observational studies. PMID:26214338

Multiple Imputation to Account for Measurement Error in Marginal Structural Models.

Science.gov (United States)

Edwards, Jessie K; Cole, Stephen R; Westreich, Daniel; Crane, Heidi; Eron, Joseph J; Mathews, W Christopher; Moore, Richard; Boswell, Stephen L; Lesko, Catherine R; Mugavero, Michael J

2015-09-01

Marginal structural models are an important tool for observational studies. These models typically assume that variables are measured without error. We describe a method to account for differential and nondifferential measurement error in a marginal structural model. We illustrate the method estimating the joint effects of antiretroviral therapy initiation and current smoking on all-cause mortality in a United States cohort of 12,290 patients with HIV followed for up to 5 years between 1998 and 2011. Smoking status was likely measured with error, but a subset of 3,686 patients who reported smoking status on separate questionnaires composed an internal validation subgroup. We compared a standard joint marginal structural model fit using inverse probability weights to a model that also accounted for misclassification of smoking status using multiple imputation. In the standard analysis, current smoking was not associated with increased risk of mortality. After accounting for misclassification, current smoking without therapy was associated with increased mortality (hazard ratio [HR]: 1.2 [95% confidence interval [CI] = 0.6, 2.3]). The HR for current smoking and therapy [0.4 (95% CI = 0.2, 0.7)] was similar to the HR for no smoking and therapy (0.4; 95% CI = 0.2, 0.6). Multiple imputation can be used to account for measurement error in concert with methods for causal inference to strengthen results from observational studies.

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

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

Science.gov (United States)

2010-04-01

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

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)

FAIR VALUE ACCOUNTING CRISIS DEBATE – A REVIEW

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FLORIAN MARCEL NUŢĂ

2015-03-01

Full Text Available The last decade characterized by financial crisis and global context changes put into discussion the fair-value accounting. Both the professionals and the academics debated even the role of the FVA in the crisis mechanism and its limitations regarding the business environment protection against the crisis effects. Our paper reviews the different opinions and doctrine trends discussing the future of FVA accounting, challenges to be tackled and proper improvements.

Accountability: a missing construct in models of adherence behavior and in clinical practice

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Oussedik E

2017-07-01

Full Text Available Elias Oussedik,1 Capri G Foy,2 E J Masicampo,3 Lara K Kammrath,3 Robert E Anderson,1 Steven R Feldman1,4,5 1Center for Dermatology Research, Department of Dermatology, Wake Forest School of Medicine, Winston-Salem, NC, USA; 2Department of Social Sciences and Health Policy, Wake Forest School of Medicine, Winston-Salem, NC, USA; 3Department of Psychology, Wake Forest University, Winston-Salem, NC, USA; 4Department of Pathology, Wake Forest School of Medicine, Winston-Salem, NC, USA; 5Department of Public Health Sciences, Wake Forest School of Medicine, Winston-Salem, NC, USA Abstract: Piano lessons, weekly laboratory meetings, and visits to health care providers have in common an accountability that encourages people to follow a specified course of action. The accountability inherent in the social interaction between a patient and a health care provider affects patients’ motivation to adhere to treatment. Nevertheless, accountability is a concept not found in adherence models, and is rarely employed in typical medical practice, where patients may be prescribed a treatment and not seen again until a return appointment 8–12 weeks later. The purpose of this paper is to describe the concept of accountability and to incorporate accountability into an existing adherence model framework. Based on the Self-Determination Theory, accountability can be considered in a spectrum from a paternalistic use of duress to comply with instructions (controlled accountability to patients’ autonomous internal desire to please a respected health care provider (autonomous accountability, the latter expected to best enhance long-term adherence behavior. Existing adherence models were reviewed with a panel of experts, and an accountability construct was incorporated into a modified version of Bandura’s Social Cognitive Theory. Defining accountability and incorporating it into an adherence model will facilitate the development of measures of accountability as well

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 ...

Stochastic models in risk theory and management accounting

NARCIS (Netherlands)

Brekelmans, R.C.M.

2000-01-01

This thesis deals with stochastic models in two fields: risk theory and management accounting. Firstly, two extensions of the classical risk process are analyzed. A method is developed that computes bounds of the probability of ruin for the classical risk rocess extended with a constant interest

Water Accounting Plus (WA+) - a water accounting procedure for complex river basins based on satellite measurements

Science.gov (United States)

Karimi, P.; Bastiaanssen, W. G. M.; Molden, D.

2012-11-01

Coping with the issue of water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links hydrological flows to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper we introduce Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use on the water cycle is described explicitly by defining land use groups with common characteristics. Analogous to financial accounting, WA+ presents four sheets including (i) a resource base sheet, (ii) a consumption sheet, (iii) a productivity sheet, and (iv) a withdrawal sheet. Every sheet encompasses a set of indicators that summarize the overall water resources situation. The impact of external (e.g. climate change) and internal influences (e.g. infrastructure building) can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used for 3 out of the 4 sheets, but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

Assessing the Value of High School Accounting for the College Bound.

Science.gov (United States)

Friedlob, George T.; Cosenza, Robert M.

1981-01-01

Reports results of a survey of first-quarter college accounting principles students. It was found that a typically difficult college course may be made easier and student performance improved by giving high school accounting instruction its proper importance in the curriculum of the business-oriented, college-bound high school student. (CT)

Toward a Useful Model for Group Mentoring in Public Accounting Firms

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Steven J. Johnson

2013-07-01

Full Text Available Today’s public accounting firms face a number of challenges in relation to their most valuable resource and primary revenue generator, human capital. Expanding regulations, technology advances, increased competition and high turnover rates are just a few of the issues confronting public accounting leaders in today’s complex business environment. In recent years, some public accounting firms have attempted to combat low retention and high burnout rates with traditional one-to-one mentoring programs, with varying degrees of success. Many firms have found that they lack the resources necessary to successfully implement and maintain such programs. In other industries, organizations have used a group mentoring approach in attempt to remove potential barriers to mentoring success. Although the research regarding group mentoring shows promise for positive organizational outcomes, no cases could be found in the literature regarding its usage in a public accounting firm. Because of the unique challenges associated with public accounting firms, this paper attempts to answer two questions: (1Does group mentoring provide a viable alternative to traditional mentoring in a public accounting firm? (2 If so, what general model might be used for implementing such a program? In answering these questions, a review of the group mentoring literature is provided, along with a suggested model for the implementation of group mentoring in a public accounting firm.

Evaluation of the Township Proper Carrying Capacity over Qinghai-Tibet plateau by CASA model

Science.gov (United States)

Wu, Chengyong; Cao, Guangchao; Xue, Huaju; Jiang, Gang; Wang, Qi; Yuan, Jie; Chen, Kelong

2018-01-01

The existing study of proper carrying capacity (PCC) has mostly focused on province or county administrative units, which can only macroscopically master the quantitative characteristics of PCC, but could not effectively take some animal husbandry management measures that are pertinent and operational. At town-scale, this paper used CASA model to estimate the PCC in Mongolian Autonomous County of Henan, Qinghai province, China,with serious grassland degeneration that mainly caused by overgrazing. The results showed that the PCC throughout the County was 950,417 sheep unit. For the township, the PCC of Saierlong and Duosong were the largest (247,100 sheep unit) and the smallest (82,016 sheep unit) respectively. This study will provide reference data for developing sustainable development of town-scale pasture policies and also will help to evaluate the health status of the alpine grassland ecosystem on Qinghai-Tibet plateau.

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 ...

Towards the Proper Integration of Extra-Functional Requirements

OpenAIRE

Elke Hochmuller

1999-01-01

In spite of the many achievements in software engineering, proper treatment of extra-functional requirements (also known as non-functional requirements) within the software development process is still a challenge to our discipline. The application of functionality-biased software development methodologies can lead to major contradictions in the joint modelling of functional and extra-functional requirements. Based on a thorough discussion on the nature of extra-functional requirements as wel...

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

Directory of Open Access Journals (Sweden)

Aleksandra Vasilyevna Glushchenko

2016-06-01

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

12 CFR 550.200 - Must I review a prospective account before I accept it?

Science.gov (United States)

2010-01-01

... accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... § 550.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account. ...

A 3D finite-strain-based constitutive model for shape memory alloys accounting for thermomechanical coupling and martensite reorientation

Science.gov (United States)

Wang, Jun; Moumni, Ziad; Zhang, Weihong; Xu, Yingjie; Zaki, Wael

2017-06-01

The paper presents a finite-strain constitutive model for shape memory alloys (SMAs) that accounts for thermomechanical coupling and martensite reorientation. The finite-strain formulation is based on a two-tier, multiplicative decomposition of the deformation gradient into thermal, elastic, and inelastic parts, where the inelastic deformation is further split into phase transformation and martensite reorientation components. A time-discrete formulation of the constitutive equations is proposed and a numerical integration algorithm is presented featuring proper symmetrization of the tensor variables and explicit formulation of the material and spatial tangent operators involved. The algorithm is used for finite element analysis of SMA components subjected to various loading conditions, including uniaxial, non-proportional, isothermal and adiabatic loading cases. The analysis is carried out using the FEA software Abaqus by means of a user-defined material subroutine, which is then utilized to simulate a SMA archwire undergoing large strains and rotations.

Accounting for small scale heterogeneity in ecohydrologic watershed models

Science.gov (United States)

Burke, W.; Tague, C.

2017-12-01

Spatially distributed ecohydrologic models are inherently constrained by the spatial resolution of their smallest units, below which land and processes are assumed to be homogenous. At coarse scales, heterogeneity is often accounted for by computing store and fluxes of interest over a distribution of land cover types (or other sources of heterogeneity) within spatially explicit modeling units. However this approach ignores spatial organization and the lateral transfer of water and materials downslope. The challenge is to account both for the role of flow network topology and fine-scale heterogeneity. We present a new approach that defines two levels of spatial aggregation and that integrates spatially explicit network approach with a flexible representation of finer-scale aspatial heterogeneity. Critically, this solution does not simply increase the resolution of the smallest spatial unit, and so by comparison, results in improved computational efficiency. The approach is demonstrated by adapting Regional Hydro-Ecologic Simulation System (RHESSys), an ecohydrologic model widely used to simulate climate, land use, and land management impacts. We illustrate the utility of our approach by showing how the model can be used to better characterize forest thinning impacts on ecohydrology. Forest thinning is typically done at the scale of individual trees, and yet management responses of interest include impacts on watershed scale hydrology and on downslope riparian vegetation. Our approach allow us to characterize the variability in tree size/carbon reduction and water transfers between neighboring trees while still capturing hillslope to watershed scale effects, Our illustrative example demonstrates that accounting for these fine scale effects can substantially alter model estimates, in some cases shifting the impacts of thinning on downslope water availability from increases to decreases. We conclude by describing other use cases that may benefit from this approach

76 FR 34712 - Medicare Program; Pioneer Accountable Care Organization Model; Extension of the Submission...

Science.gov (United States)

2011-06-14

... stakeholders to develop initiatives to test innovative payment and service delivery models to reduce program...] Medicare Program; Pioneer Accountable Care Organization Model; Extension of the Submission Deadlines for... of the Pioneer Accountable Care Organization Model letters of intent to June 30, 2011 and the...

Accounting concept of inventories in postindustrial economy

Directory of Open Access Journals (Sweden)

Pravdyuk N.L.

2017-06-01

Full Text Available The accounting of inventories has undergone significant changes over a relatively short period of time. It has changed the scientific picture of their definition and classification, measurement and write-offs reflected in the financial statements. However, these changes happen without proper interpretation and system analysis. And, at least in general terms the inventories are conducted in Ukraine according to IFRS; this causes some obstacles to the objective reflection of working capital of enterprises, and the transparency of disclosure and is not conducive to the formation of a proper investment climate. It is established that the information provision inventory control must meet the requirements of the postindustrial economy by the complicating and deepening the complexity of accounting, the introduction of new forms and their synthesis with the current one, a gradual reorganization to ensure the needs of consumers and enterprise evaluation. The results of the study have substantiated the fundamentals of accounting concepts in the postindustrial economy in the part of the circulating capital, which forms inventories. The information support of inventory management should be implemented in a hierarchical way, when it first and foremost analyzes the working capital, and further deals with inventories and stocks as its subordinate components. The author considers the material goods to be a broader concept than reserves, because they have a dual nature both estimated as the share of negotiable assets, and as the physical component of material costs. The paper gives the definition of this category of symbiosis, which is based on P(CBU 9. The general structure of the current inventories are of significant importance, which has differences in industries, the dominant of which is agriculture, industry, construction, trade, material production. The postindustrial economy caused the questions of differentiation of concepts "production" and "material

PROFESSIONAL COMPETITIVE EVOLUTION AND QUANTIFICATION MODELS IN ACCOUNTING SERVICE ELABORATION

Directory of Open Access Journals (Sweden)

Gheorghe FATACEAN

2013-12-01

Full Text Available The objective of this article consists in using an assessment framework of the accounting service elaboration. The purpose of this model is the identification and revaluation of an elite group of expert accounts from Romania, which should provide solutions to solve the most complex legal matters in the legal field, in the field of criminal, tax, civil, or commercial clauses making the object of law suits.

The Accounting Class as Accounting Firm: A Model Program for Developing Technical and Managerial Skills

Science.gov (United States)

Docherty, Gary

1976-01-01

One way to bring the accounting office into the classroom is to conduct the class as a "company." Such a class is aimed at developing students' technical and managerial skills, as well as their career awareness and career goals. Performance goals, a course description, and overall objectives of the course are given and might serve as a model.…

Illusory inferences from a disjunction of conditionals: a new mental models account.

Science.gov (United States)

Barrouillet, P; Lecas, J F

2000-08-14

(Johnson-Laird, P.N., & Savary, F. (1999, Illusory inferences: a novel class of erroneous deductions. Cognition, 71, 191-229.) have recently presented a mental models account, based on the so-called principle of truth, for the occurrence of inferences that are compelling but invalid. This article presents an alternative account of the illusory inferences resulting from a disjunction of conditionals. In accordance with our modified theory of mental models of the conditional, we show that the way individuals represent conditionals leads them to misinterpret the locus of the disjunction and prevents them from drawing conclusions from a false conditional, thus accounting for the compelling character of the illusory inference.

Accounting for Trust: A Conceptual Model for the Determinants of Trust in the Australian Public Accountant – SME Client Relationship

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Michael Cherry

2016-06-01

Full Text Available This paper investigates trust as it relates to the relationship between Australia’s public accountants and their SME clients. It describes the contribution of the accountancy profession to the SME market, as well as the key challenges faced by accountants and their SME clients. Following the review of prior scholarly studies, a working definition of trust as it relates to this important relationship is also developed and presented. A further consequence of prior academic work is the development of a comprehensive conceptual model to describe the determinants of trust in the Australian public accountant – SME client relationship, which requires testing via empirical studies.

Determination of proper motions in the Pleiades cluster

Science.gov (United States)

Schilbach, E.

1991-04-01

For 458 stars in the Pleiades field from the catalog of Eichhorn et al. (1970) proper motions were derived on Tautenburg and CERGA Schmidt telescope plates measured with the automated measuring machine MAMA in Paris. The catalog positions were considered as first epoch coordinates with an epoch difference of ca. 33 years to the observations. The results show good coincidence of proper motions derived with both Schmidt telescopes within the error bars. Comparison with proper motions determined by Vasilevskis et al. (1979) displays some significant differences but no systematic effects depending on plate coordinates or magnitudes could be found. An accuracy of 0.3 arcsec/100a for one proper motion component was estimated. According to the criterion of common proper motion 34 new cluster members were identified.

On the Determination of Proper Time

OpenAIRE

Hurl, Bing; Zhang, Zhi-Yong Wang Hai-Dong

1998-01-01

Through the analysis of the definition of the duration of proper time of a particle given by the length of its world line, we show that there is no transitivity of the coordinate time function derived from the definition, so there exists an ambiguity in the determination of the duration of the proper time for the particle. Its physical consequence is illustrated with quantum measurement effect.

S1P transporter SPNS2 regulates proper postnatal retinal morphogenesis.

Science.gov (United States)

Fang, Chao; Bian, Ganlan; Ren, Pan; Xiang, Jie; Song, Jun; Yu, Caiyong; Zhang, Qian; Liu, Ling; Chen, Kun; Liu, Fangfang; Zhang, Kun; Wu, Chunfeng; Sun, Ruixia; Hu, Dan; Ju, Gong; Wang, Jian

2018-02-08

Spinster homolog 2 (SPNS2) is the membrane transporter of sphingosine-1-phosphate (S1P), and it participates in several physiologic processes by activating different S1P receptors (S1PRs). However, its functions in the nervous system remain largely unclear. We explored the important role of SPNS2 in the process of retinal morphogenesis using a spns2-deficient rat model. In the absence of the functional SPNS2 transporter, we observed progressively aggravating laminar disorganization of the epithelium at the postnatal stage of retinal development. Disrupted cell polarity, delayed cell-cycle exit of retinal progenitor cells, and insufficient migration of newborn neurons were proposed in this study as potential mechanisms accounting for this structural disorder. In addition, we analyzed the expression profiles of spns2 and s1prs, and proposed that SPNS2 regulated retinal morphogenesis by establishing the S1P level in the eye and activating S1PR3 signaling. These data indicate that SPNS2 is indispensable for normal retinal morphogenesis and provide new insights on the role of S1P in the developing retina using an established in vivo model.-Fang, C., Bian, G., Ren, P., Xiang, J., Song, J., Yu, C., Zhang, Q., Liu, L., Chen, K., Liu, F., Zhang, K., Wu, C., Sun, R., Hu, D., Ju, G., Wang, J. S1P transporter SPNS2 regulates proper postnatal retinal morphogenesis.

Individual Learning Accounts and Other Models of Financing Lifelong Learning

Science.gov (United States)

Schuetze, Hans G.

2007-01-01

To answer the question "Financing what?" this article distinguishes several models of lifelong learning as well as a variety of lifelong learning activities. Several financing methods are briefly reviewed, however the principal focus is on Individual Learning Accounts (ILAs) which were seen by some analysts as a promising model for…

Impact of quasar proper motions on the alignment between the International Celestial Reference Frame and the Gaia reference frame

Science.gov (United States)

Liu, J.-C.; Malkin, Z.; Zhu, Z.

2018-03-01

The International Celestial Reference Frame (ICRF) is currently realized by the very long baseline interferometry (VLBI) observations of extragalactic sources with the zero proper motion assumption, while Gaia will observe proper motions of these distant and faint objects to an accuracy of tens of microarcseconds per year. This paper investigates the difference between VLBI and Gaia quasar proper motions and it aims to understand the impact of quasar proper motions on the alignment of the ICRF and Gaia reference frame. We use the latest time series data of source coordinates from the International VLBI Service analysis centres operated at Goddard Space Flight Center (GSF2017) and Paris observatory (OPA2017), as well as the Gaia auxiliary quasar solution containing 2191 high-probability optical counterparts of the ICRF2 sources. The linear proper motions in right ascension and declination of VLBI sources are derived by least-squares fits while the proper motions for Gaia sources are simulated taking into account the acceleration of the Solar system barycentre and realistic uncertainties depending on the source brightness. The individual and global features of source proper motions in GSF2017 and OPA2017 VLBI data are found to be inconsistent, which may result from differences in VLBI observations, data reduction and analysis. A comparison of the VLBI and Gaia proper motions shows that the accuracies of the components of rotation and glide between the two systems are 2-4 μas yr- 1 based on about 600 common sources. For the future alignment of the ICRF and Gaia reference frames at different wavelengths, the proper motions of quasars must necessarily be considered.

Environmental Accounting Evidence in Organic Solid Residue Treatment Companies

Directory of Open Access Journals (Sweden)

Bruna Batista Padilha

2014-06-01

Full Text Available The growing concern with natural resources and the environment brings out the true dimension of these issues. The awareness of society causes companies to adopt environmentally correct policies and attitudes, so as to contribute with the preservation of the environment. Accounting, as a social science which studies the patrimony and its affectations, has adapted to the need of its users and has started to care about proper presentation and measurement of environmental items, for effective publication to society. With this premise, this study aims to identify and describe the contributions of Environmental Accounting to the process of environmental accounting disclosure of a company, which deals with organic solid residues from agriculture. Using a case study, it has been intended to analyze the production process and to list the environmental items and events that could benefit the company through their disclosure. It was intended, with this study, to highlight the contribution that the environmental accounting may add to the company, with proper measurement and presentation proposals. We have been able to verify that, indeed, there are events of an environmental nature resulting from the production process and also of the investment that it carries out periodically to preserve nature; however, there re faults in the accounting records from an environmental point of view. The application of environmental accounting in the organization allows for a broad view of environmental management and sustainable development adopted by the entity, registering all events that may generate economic and financial changes.

Large proper motions in the Orion nebula

International Nuclear Information System (INIS)

Cudworth, K.M.; Stone, R.C.

1977-01-01

Several nebular features, as well as one faint star, with large proper motions were identified within the Orion nebula. The measured proper motions correspond to tangential velocities of up to approximately 70 km sec -1 . One new probable variable star was also found

Taking into account of the Pauli principle in the quasiparticle-phonon nuclear model

International Nuclear Information System (INIS)

Solov'ev, V.G.

1979-01-01

The effect of an exact account taken of the Pauli principle and correlations in ground states in calculations in the framework of the quasiparticle-phonon model of a nucleus has been studied. It is elucidated when it is possible to use the random phase approximation (RPA) and when the Pauli principle should be exactly taken into account. It has been shown that in the quasiparticle-phonon model of a nucleus one may perform calculations with a precise account of the Pauli principle. In most of the problems calculations can be carried out with RPA-phonons

Accounting for differences in dieting status: steps in the refinement of a model.

Science.gov (United States)

Huon, G; Hayne, A; Gunewardene, A; Strong, K; Lunn, N; Piira, T; Lim, J

1999-12-01

The overriding objective of this paper is to outline the steps involved in refining a structural model to explain differences in dieting status. Cross-sectional data (representing the responses of 1,644 teenage girls) derive from the preliminary testing in a 3-year longitudinal study. A battery of measures assessed social influence, vulnerability (to conformity) disposition, protective (social coping) skills, and aspects of positive familial context as core components in a model proposed to account for the initiation of dieting. Path analyses were used to establish the predictive ability of those separate components and their interrelationships in accounting for differences in dieting status. Several components of the model were found to be important predictors of dieting status. The model incorporates significant direct, indirect (or mediated), and moderating relationships. Taking all variables into account, the strongest prediction of dieting status was from peer competitiveness, using a new scale developed specifically for this study. Systematic analyses are crucial for the refinement of models to be used in large-scale multivariate studies. In the short term, the model investigated in this study has been shown to be useful in accounting for cross-sectional differences in dieting status. The refined model will be most powerfully employed in large-scale time-extended studies of the initiation of dieting to lose weight. Copyright 1999 by John Wiley & Sons, Inc.

The c-index is not proper for the evaluation of $t$-year predicted risks.

Science.gov (United States)

Blanche, Paul; Kattan, Michael W; Gerds, Thomas A

2018-02-16

We show that the widely used concordance index for time to event outcome is not proper when interest is in predicting a $t$-year risk of an event, for example 10-year mortality. In the situation with a fixed prediction horizon, the concordance index can be higher for a misspecified model than for a correctly specified model. Impropriety happens because the concordance index assesses the order of the event times and not the order of the event status at the prediction horizon. The time-dependent area under the receiver operating characteristic curve does not have this problem and is proper in this context.

Two-species occupancy modeling accounting for species misidentification and nondetection

Science.gov (United States)

Chambert, Thierry; Grant, Evan H. Campbell; Miller, David A. W.; Nichols, James; Mulder, Kevin P.; Brand, Adrianne B,

2018-01-01

1. In occupancy studies, species misidentification can lead to false positive detections, which can cause severe estimator biases. Currently, all models that account for false positive errors only consider omnibus sources of false detections and are limited to single species occupancy. 2. However, false detections for a given species often occur because of the misidentification with another, closely-related species. To exploit this explicit source of false positive detection error, we develop a two-species occupancy model that accounts for misidentifications between two species of interest. As with other false positive models, identifiability is greatly improved by the availability of unambiguous detections at a subset of site-occasions. Here, we consider the case where some of the field observations can be confirmed using laboratory or other independent identification methods (“confirmatory data”). 3. We performed three simulation studies to (1) assess the model’s performance under various realistic scenarios, (2) investigate the influence of the proportion of confirmatory data on estimator accuracy, and (3) compare the performance of this two-species model with that of the single-species false positive model. The model shows good performance under all scenarios, even when only small proportions of detections are confirmed (e.g., 5%). It also clearly outperforms the single-species model.

Background of the Degree in Public Accounting

Directory of Open Access Journals (Sweden)

José G. Vargas-Hernández

2012-08-01

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

Microscopic model accounting of 2p2p configurations in magic nuclei

International Nuclear Information System (INIS)

Kamerdzhiev, S.P.

1983-01-01

A model for account of the 2p2h configurations in magic nuclei is described in the framework of the Green function formalism. The model is formulated in the lowest order in the phonon production amplitude, so that the series are expansions not over pure 2p2h configurations, but over con figurations of the type ''1p1h+phonon''. Equations are obtained for the vertex and the density matrix, as well as an expression for the transition probabilities, that are extensions of the corresponding results of the theory of finite Fermi systems, or of the random-phase approximation to the case where the ''1p1h+phonon'' configurations are taken into account. Corrections to the one-particle phenomenological basis which arise with account for complicated configurations are obtained. Comparison with other approaches, using phonons, has shown that they are particular cases of the described model

Computation of Asteroid Proper Elements: Recent Advances

Science.gov (United States)

Knežević, Z.

2017-12-01

The recent advances in computation of asteroid proper elements are briefly reviewed. Although not representing real breakthroughs in computation and stability assessment of proper elements, these advances can still be considered as important improvements offering solutions to some practical problems encountered in the past. The problem of getting unrealistic values of perihelion frequency for very low eccentricity orbits is solved by computing frequencies using the frequency-modified Fourier transform. The synthetic resonant proper elements adjusted to a given secular resonance helped to prove the existence of Astraea asteroid family. The preliminary assessment of stability with time of proper elements computed by means of the analytical theory provides a good indication of their poorer performance with respect to their synthetic counterparts, and advocates in favor of ceasing their regular maintenance; the final decision should, however, be taken on the basis of more comprehensive and reliable direct estimate of their individual and sample average deviations from constancy.

Accounting for model error in Bayesian solutions to hydrogeophysical inverse problems using a local basis approach

Science.gov (United States)

Irving, J.; Koepke, C.; Elsheikh, A. H.

2017-12-01

Bayesian solutions to geophysical and hydrological inverse problems are dependent upon a forward process model linking subsurface parameters to measured data, which is typically assumed to be known perfectly in the inversion procedure. However, in order to make the stochastic solution of the inverse problem computationally tractable using, for example, Markov-chain-Monte-Carlo (MCMC) methods, fast approximations of the forward model are commonly employed. This introduces model error into the problem, which has the potential to significantly bias posterior statistics and hamper data integration efforts if not properly accounted for. Here, we present a new methodology for addressing the issue of model error in Bayesian solutions to hydrogeophysical inverse problems that is geared towards the common case where these errors cannot be effectively characterized globally through some parametric statistical distribution or locally based on interpolation between a small number of computed realizations. Rather than focusing on the construction of a global or local error model, we instead work towards identification of the model-error component of the residual through a projection-based approach. In this regard, pairs of approximate and detailed model runs are stored in a dictionary that grows at a specified rate during the MCMC inversion procedure. At each iteration, a local model-error basis is constructed for the current test set of model parameters using the K-nearest neighbour entries in the dictionary, which is then used to separate the model error from the other error sources before computing the likelihood of the proposed set of model parameters. We demonstrate the performance of our technique on the inversion of synthetic crosshole ground-penetrating radar traveltime data for three different subsurface parameterizations of varying complexity. The synthetic data are generated using the eikonal equation, whereas a straight-ray forward model is assumed in the inversion

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

Directory of Open Access Journals (Sweden)

Ninna Reitzel Jensen

2015-06-01

Full Text Available Using a two-account model with event risk, we model life insurance contracts taking into account both guaranteed and non-guaranteed payments in participating life insurance as well as in unit-linked insurance. Here, event risk is used as a generic term for life insurance events, such as death, disability, etc. In our treatment of participating life insurance, we have special focus on the bonus schemes “consolidation” and “additional benefits”, and one goal is to formalize how these work and interact. Another goal is to describe similarities and differences between participating life insurance and unit-linked insurance. By use of a two-account model, we are able to illustrate general concepts without making the model too abstract. To allow for complicated financial markets without dramatically increasing the mathematical complexity, we focus on economic scenarios. We illustrate the use of our model by conducting scenario analysis based on Monte Carlo simulation, but the model applies to scenarios in general and to worst-case and best-estimate scenarios in particular. In addition to easy computations, our model offers a common framework for the valuation of life insurance payments across product types. This enables comparison of participating life insurance products and unit-linked insurance products, thus building a bridge between the two different ways of formalizing life insurance products. Finally, our model distinguishes itself from the existing literature by taking into account the Markov model for the state of the policyholder and, hereby, facilitating event risk.

Can An Amended Standard Model Account For Cold Dark Matter?

International Nuclear Information System (INIS)

Goldhaber, Maurice

2004-01-01

It is generally believed that one has to invoke theories beyond the Standard Model to account for cold dark matter particles. However, there may be undiscovered universal interactions that, if added to the Standard Model, would lead to new members of the three generations of elementary fermions that might be candidates for cold dark matter particles

Radial velocities for the HIPPARCOS-Gaia Hundred-Thousand-Proper-Motion project

Science.gov (United States)

de Bruijne, J. H. J.; Eilers, A.-C.

2012-10-01

Context. The Hundred-Thousand-Proper-Motion (HTPM) project will determine the proper motions of ~113 500 stars using a ~23-year baseline. The proper motions will be based on space-based measurements exclusively, with the Hipparcos data, with epoch 1991.25, as first epoch and with the first intermediate-release Gaia astrometry, with epoch ~2014.5, as second epoch. The expected HTPM proper-motion standard errors are 30-190 μas yr-1, depending on stellar magnitude. Aims: Depending on the astrometric characteristics of an object, in particular its distance and velocity, its radial velocity can have a significant impact on the determination of its proper motion. The impact of this perspective acceleration is largest for fast-moving, nearby stars. Our goal is to determine, for each star in the Hipparcos catalogue, the radial-velocity standard error that is required to guarantee a negligible contribution of perspective acceleration to the HTPM proper-motion precision. Methods: We employ two evaluation criteria, both based on Monte-Carlo simulations, with which we determine which stars need to be spectroscopically (re-)measured. Both criteria take the Hipparcos measurement errors into account. The first criterion, the Gaussian criterion, is applicable to nearby stars. For distant stars, this criterion works but returns overly pessimistic results. We therefore use a second criterion, the robust criterion, which is equivalent to the Gaussian criterion for nearby stars but avoids biases for distant stars and/or objects without literature radial velocity. The robust criterion is hence our prefered choice for all stars, regardless of distance. Results: For each star in the Hipparcos catalogue, we determine the confidence level with which the available radial velocity and its standard error, taken from the XHIP compilation catalogue, are acceptable. We find that for 97 stars, the radial velocities available in the literature are insufficiently precise for a 68.27% confidence

Towards the Proper Integration of Extra-Functional Requirements

Directory of Open Access Journals (Sweden)

Elke Hochmuller

1999-05-01

Full Text Available In spite of the many achievements in software engineering, proper treatment of extra-functional requirements (also known as non-functional requirements within the software development process is still a challenge to our discipline. The application of functionality-biased software development methodologies can lead to major contradictions in the joint modelling of functional and extra-functional requirements. Based on a thorough discussion on the nature of extra-functional requirements as well as on open issues in coping with them, this paper emphasizes the role of extra-functional requirements in the software development process. Particularly, a framework supporting the explicit integration of extra functional requirements into a conventional phase-driven process model is proposed and outlined.

A simulation model for material accounting systems

International Nuclear Information System (INIS)

Coulter, C.A.; Thomas, K.E.

1987-01-01

A general-purpose model that was developed to simulate the operation of a chemical processing facility for nuclear materials has been extended to describe material measurement and accounting procedures as well. The model now provides descriptors for material balance areas, a large class of measurement instrument types and their associated measurement errors for various classes of materials, the measurement instruments themselves with their individual calibration schedules, and material balance closures. Delayed receipt of measurement results (as for off-line analytical chemistry assay), with interim use of a provisional measurement value, can be accurately represented. The simulation model can be used to estimate inventory difference variances for processing areas that do not operate at steady state, to evaluate the timeliness of measurement information, to determine process impacts of measurement requirements, and to evaluate the effectiveness of diversion-detection algorithms. Such information is usually difficult to obtain by other means. Use of the measurement simulation model is illustrated by applying it to estimate inventory difference variances for two material balance area structures of a fictitious nuclear material processing line

A teleofunctional account of evolutionary mismatch.

Science.gov (United States)

Cofnas, Nathan

When the environment in which an organism lives deviates in some essential way from that to which it is adapted, this is described as "evolutionary mismatch," or "evolutionary novelty." The notion of mismatch plays an important role, explicitly or implicitly, in evolution-informed cognitive psychology, clinical psychology, and medicine. The evolutionary novelty of our contemporary environment is thought to have significant implications for our health and well-being. However, scientists have generally been working without a clear definition of mismatch. This paper defines mismatch as deviations in the environment that render biological traits unable, or impaired in their ability, to produce their selected effects (i.e., to perform their proper functions in Neander's sense). The machinery developed by Millikan in connection with her account of proper function, and with her related teleosemantic account of representation, is used to identify four major types, and several subtypes, of evolutionary mismatch. While the taxonomy offered here does not in itself resolve any scientific debates, the hope is that it can be used to better formulate empirical hypotheses concerning the effects of mismatch. To illustrate, it is used to show that the controversial hypothesis that general intelligence evolved as an adaptation to handle evolutionary novelty can, contra some critics, be formulated in a conceptually coherent way.

Predicting Factors of Worker Behavior for Proper Working Posture Based on Planed Behavior Theory

Directory of Open Access Journals (Sweden)

E Mohammadi Zeydi

2008-12-01

Introduction & Objective: Injuries resulting from ignoring proper working posture especially in employees who sitting at workplace for more than of working hours are costly, and create significant pain and discomfort. Decreasing of these injuries is most effectively accomplished through the application of ergonomic design principles. Sometimes, however, barriers (technical and economic preclude ergonomic improvement and, consequently, some organizations rely on the use of proper sitting techniques and maintaining proper working posture as a major control strategy during workday. The problem, however, is that these process performing is inconsistent and managers have a difficult time motivating use of these techniques. The main aim of this study was to understand the factors driving proper working posture among employees. Materials & Methods: This study used the theory of planned behavior to predict upright working posture maintenance among 222 of assembling, machinery and printing line’s employees at a Qazvin Alborz industrial town manufacturing organization. Structural equation modeling, explanatory and confirmatory factor analysis were employed to analyze relationships among constructs. Results: Results revealed that attitude (p< 0.05, β= 0.53 and intention (p< 0.05, β= 0.46 were the strongest predictors of proper working posture maintenance behavior. Perceived behavior control, to a lesser degree, were also important influences on intention (p< 0.05, β= 0.34 and behavior (p< 0.05, β= 0.28. Subjective norms did not surface as effective direct predictors of upright working posture maintenance, but did affect behavior and intent via mediating factors (attitudes subjective norms and perceived behavioral control. Finally, the TPB was supported as an effective model explaining upright working posture maintenance, and had potential application for many other safety-related behaviors. Conclusion: results of this study emphasis on considering factors such as

Cataclysmic variables in the SUPERBLINK proper motion survey

Energy Technology Data Exchange (ETDEWEB)

Skinner, Julie N.; Thorstensen, John R. [Department of Physics and Astronomy, 6127 Wilder Laboratory, Dartmouth College, Hanover, NH 03755-3528 (United States); Lépine, Sébastien, E-mail: jns@dartmouth.edu [Department of Physics and Astronomy, Georgia State University, 25 Park Place NE, Atlanta, GA 30303 (United States)

2014-12-01

We have discovered a new high proper motion cataclysmic variable (CV) in the SUPERBLINK proper motion survey, which is sensitive to stars with proper motions greater than 40 mas yr{sup −1}. This CV was selected for follow-up observations as part of a larger search for CVs selected based on proper motions and their near-UV−V and V−K{sub s} colors. We present spectroscopic observations from the 2.4 m Hiltner Telescope at MDM Observatory. The new CV's orbital period is near 96 minutes, its spectrum shows the double-peaked Balmer emission lines characteristic of quiescent dwarf novae, and its V magnitude is near 18.2. Additionally, we present a full list of known CVs in the SUPERBLINK catalog.

Key Aspects of the Proper Formulation of the Model in Numerical Analysis of the Influence of Mining Exploitation on Buildings

Directory of Open Access Journals (Sweden)

Florkowska Lucyna

2015-02-01

Full Text Available Numerical modelling is an important tool used to analyse various aspects of the impact of underground mining on existing and planned buildings. The interaction between the building and the soil is a complex matter and in many cases a numerical simulation is the only way of making calculations which will take into consideration the co–existence of a number of factors which have a significant influence on the solution. The complexity of the matter also makes it a difficult task to elaborate a proper mathematical model – it requires both a thorough knowledge of geologic conditions of the subsoil and the structural characteristics of the building.

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...

Accounting for response misclassification and covariate measurement error improves power and reduces bias in epidemiologic studies.

Science.gov (United States)

Cheng, Dunlei; Branscum, Adam J; Stamey, James D

2010-07-01

To quantify the impact of ignoring misclassification of a response variable and measurement error in a covariate on statistical power, and to develop software for sample size and power analysis that accounts for these flaws in epidemiologic data. A Monte Carlo simulation-based procedure is developed to illustrate the differences in design requirements and inferences between analytic methods that properly account for misclassification and measurement error to those that do not in regression models for cross-sectional and cohort data. We found that failure to account for these flaws in epidemiologic data can lead to a substantial reduction in statistical power, over 25% in some cases. The proposed method substantially reduced bias by up to a ten-fold margin compared to naive estimates obtained by ignoring misclassification and mismeasurement. We recommend as routine practice that researchers account for errors in measurement of both response and covariate data when determining sample size, performing power calculations, or analyzing data from epidemiological studies. 2010 Elsevier Inc. All rights reserved.

Basis of accountability system

International Nuclear Information System (INIS)

Anon.

1981-01-01

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

Nurse-directed care model in a psychiatric hospital: a model for clinical accountability.

Science.gov (United States)

E-Morris, Marlene; Caldwell, Barbara; Mencher, Kathleen J; Grogan, Kimberly; Judge-Gorny, Margaret; Patterson, Zelda; Christopher, Terrian; Smith, Russell C; McQuaide, Teresa

2010-01-01

The focus on recovery for persons with severe and persistent mental illness is leading state psychiatric hospitals to transform their method of care delivery. This article describes a quality improvement project involving a hospital's administration and multidisciplinary state-university affiliation that collaborated in the development and implementation of a nursing care delivery model in a state psychiatric hospital. The quality improvement project team instituted a new model to promote the hospital's vision of wellness and recovery through utilization of the therapeutic relationship and greater clinical accountability. Implementation of the model was accomplished in 2 phases: first, the establishment of a structure to lay the groundwork for accountability and, second, the development of a mechanism to provide a clinical supervision process for staff in their work with clients. Effectiveness of the model was assessed by surveys conducted at baseline and after implementation. Results indicated improvement in clinical practices and client living environment. As a secondary outcome, these improvements appeared to be associated with increased safety on the units evidenced by reduction in incidents of seclusion and restraint. Restructuring of the service delivery system of care so that clients are the center of clinical focus improves safety and can enhance the staff's attention to work with clients on their recovery. The role of the advanced practice nurse can influence the recovery of clients in state psychiatric hospitals. Future research should consider the impact on clients and their perceptions of the new service models.

Proper time axis of a closed relativistic system

International Nuclear Information System (INIS)

Chernikov, N.A.; Fadeev, N.G.; Shavokhina, N.S.

1997-01-01

The definition of a proper time axis of a closed relativistic system of colliding particles is given. The solution of the proper time axis problem is presented. If the light velocity c equals the imaginary unit i, then in the case of a plane motion of the system the problem about the proper time axis turns out to be equivalent to the known in engineering mechanics problem about the reduction of any system of forces, applied to a rigid body, to the dynamic screw. In the general case, when c=i, the problem about the proper time axis turns out to be equivalent to the problem about the reduction to the dynamic screw of a system of forces, applied to a rigid body in a four-dimensional Euclidean space

Demographic factors and retrieval of object and proper names after age 70.

Directory of Open Access Journals (Sweden)

Gitit Kavé

Full Text Available This research aimed to investigate whether demographic factors are similarly related to retrieval of object and proper names.The sample included 5,907 individuals above age 70 who participated in the Health and Retirement Study between 2004 and 2012. Participants were asked to name two objects as well as the US President and Vice President. Latent growth curve models examined the associations of age, education, and self-rated health with baseline levels and change trajectories in retrieval.Age and education were more strongly related to retrieval of proper names than to retrieval of object names, both for baseline scores and for change trajectory. Similar effects of self-rated health emerged for both types of stimuli.The results show that examining object names and proper names together as indication of cognitive status in the HRS might overlook important differences between the two types of stimuli, in both baseline performance and longitudinal change.

Leadership in Force XXI: Is the Army's Current Leadership Model and Leader Development Doctrine Properly Addressing the Challenges Brought About by the Transition to Force XXI

National Research Council Canada - National Science Library

Johnson, Carl

1999-01-01

.... The purpose of this research paper is to answer the question, Is the Army's current leadership model and leader development doctrine properly addressing the challenges brought about by the transition to Force XXI...

Model of accounting regulation in Lithuania

OpenAIRE

Rudžionienė, Kristina; Gipienė, Gailutė

2008-01-01

This paper analyses the regulation of accounting system in Lithuania. There are different approaches to accounting regulation. For example, the "free market" approach is against any regulation; it says that each process in the market will be in equilibrium itself. Mostly it is clear that regulation is important and useful, especially in financial accounting. It makes information in financial reports understandable and comparable in one country or different countries. There are three theories ...

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

DEFF Research Database (Denmark)

Jensen, Ninna Reitzel; Schomacker, Kristian Juul

2015-01-01

Using a two-account model with event risk, we model life insurance contracts taking into account both guaranteed and non-guaranteed payments in participating life insurance as well as in unit-linked insurance. Here, event risk is used as a generic term for life insurance events, such as death......, disability, etc. In our treatment of participating life insurance, we have special focus on the bonus schemes “consolidation” and “additional benefits”, and one goal is to formalize how these work and interact. Another goal is to describe similarities and differences between participating life insurance...... product types. This enables comparison of participating life insurance products and unit-linked insurance products, thus building a bridge between the two different ways of formalizing life insurance products. Finally, our model distinguishes itself from the existing literature by taking into account...

A Simple Accounting-based Valuation Model for the Debt Tax Shield

Directory of Open Access Journals (Sweden)

Andreas Scholze

2010-05-01

Full Text Available This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that accounts for the tax benefit that comes from borrowing to raise cash for the operations. The model assumes that the firm maintains a deterministic financial leverage ratio, which tends to converge quickly to typical steady-state levels over time. From a practical point of view, this characteristic is of particular help, because it allows a continuing value calculation at the end of a short forecast period.

The shift of accounting models and accounting quality: the case of Norwegian GAAP

OpenAIRE

Stenheim, Tonny; Madsen, Dag Øivind

2017-01-01

This is an Open Access journal available from http://www.virtusinterpress.org This paper investigates the change in accounting quality w hen firms shift from a revenue - oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance - oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects o n the accounting quality upon IFRS adoption. One possible reason is that the investigated domest...

Military Construction of the Defense Finance and Accounting Service Operations Facility, Columbus, Ohio

National Research Council Canada - National Science Library

Granetto, Paul

1995-01-01

The audit objectives were to determine whether the Defense Finance and Accounting Service Columbus Center properly planned and programmed the FY 1996 proposed military construction project and whether...

Spherical Detector Device Mathematical Modelling with Taking into Account Detector Module Symmetry

International Nuclear Information System (INIS)

Batyj, V.G.; Fedorchenko, D.V.; Prokopets, S.I.; Prokopets, I.M.; Kazhmuradov, M.A.

2005-01-01

Mathematical Model for spherical detector device accounting to symmetry properties is considered. Exact algorithm for simulation of measurement procedure with multiple radiation sources is developed. Modelling results are shown to have perfect agreement with calibration measurements

Selected Aspects of Computer Modeling of Reinforced Concrete Structures

Directory of Open Access Journals (Sweden)

Szczecina M.

2016-03-01

Full Text Available The paper presents some important aspects concerning material constants of concrete and stages of modeling of reinforced concrete structures. The problems taken into account are: a choice of proper material model for concrete, establishing of compressive and tensile behavior of concrete and establishing the values of dilation angle, fracture energy and relaxation time for concrete. Proper values of material constants are fixed in simple compression and tension tests. The effectiveness and correctness of applied model is checked on the example of reinforced concrete frame corners under opening bending moment. Calculations are performed in Abaqus software using Concrete Damaged Plasticity model of concrete.

The Problems of Accounting in a Public Institution: The Case of Slovenia

Directory of Open Access Journals (Sweden)

Meta Duhovnik

2007-12-01

Full Text Available In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects. She therefore proposes certain changes based on solutions applied in the private sector accounting practices. Her conclusions and recommendations, however, are based on a need for a true and fair measurement of a public institution’s results. The recommended way to achieve this goal is the proper application of solutions included in the International Public Sector Accounting Standards issued by the International Public Sector Accounting Standards Board of the International Federation of Accountants.

Accounting for Systems Analysts in the 21st Century

Science.gov (United States)

Giordano, Thomas; McAleer, Brenda; Szakas, Joseph S.

2010-01-01

Computer Information System (CIS) majors are required to successfully complete an introductory accounting course. Given the current forces in the financial world, the appropriateness of this course warrants scrutiny as to whether it properly serves the student, and the degree to which it continues to meet the IS 2002 outcomes. The current business…

Proper body mechanics from an engineering perspective.

Science.gov (United States)

Mohr, Edward G

2010-04-01

The economic viability of the manual therapy practitioner depends on the number of massages/treatments that can be given in a day or week. Fatigue or injuries can have a major impact on the income potential and could ultimately reach the point which causes the practitioner to quit the profession, and seek other, less physically demanding, employment. Manual therapy practitioners in general, and massage therapists in particular, can utilize a large variety of body postures while giving treatment to a client. The hypothesis of this paper is that there is an optimal method for applying force to the client, which maximizes the benefit to the client, and at the same time minimizes the strain and effort required by the practitioner. Two methods were used to quantifiably determine the effect of using "poor" body mechanics (Improper method) and "best" body mechanics (Proper/correct method). The first approach uses computer modeling to compare the two methods. Both postures were modeled, such that the biomechanical effects on the practitioner's elbow, shoulder, hip, knee and ankle joints could be calculated. The force applied to the client, along with the height and angle of application of the force, was held constant for the comparison. The second approach was a field study of massage practitioners (n=18) to determine their maximal force capability, again comparing methods using "Improper and Proper body mechanics". Five application methods were tested at three different application heights, using a digital palm force gauge. Results showed that there was a definite difference between the two methods, and that the use of correct body mechanics can have a large impact on the health and well being of the massage practitioner over both the short and long term. Copyright 2009 Elsevier Ltd. All rights reserved.

A Taxonomy on Accountability and Privacy Issues in Smart Grids

Science.gov (United States)

Naik, Ameya; Shahnasser, Hamid

2017-07-01

Cyber-Physical Systems (CPS) are combinations of computation, networking, and physical processes. Embedded computers and networks monitor control the physical processes, which affect computations and vice versa. Two applications of cyber physical systems include health-care and smart grid. In this paper, we have considered privacy aspects of cyber-physical system applicable to smart grid. Smart grid in collaboration with different stockholders can help in the improvement of power generation, communication, circulation and consumption. The proper management with monitoring feature by customers and utility of energy usage can be done through proper transmission and electricity flow; however cyber vulnerability could be increased due to an increased assimilation and linkage. This paper discusses various frameworks and architectures proposed for achieving accountability in smart grids by addressing privacy issues in Advance Metering Infrastructure (AMI). This paper also highlights additional work needed for accountability in more precise specifications such as uncertainty or ambiguity, indistinct, unmanageability, and undetectably.

Accounting for uncertainty in ecological analysis: the strengths and limitations of hierarchical statistical modeling.

Science.gov (United States)

Cressie, Noel; Calder, Catherine A; Clark, James S; Ver Hoef, Jay M; Wikle, Christopher K

2009-04-01

Analyses of ecological data should account for the uncertainty in the process(es) that generated the data. However, accounting for these uncertainties is a difficult task, since ecology is known for its complexity. Measurement and/or process errors are often the only sources of uncertainty modeled when addressing complex ecological problems, yet analyses should also account for uncertainty in sampling design, in model specification, in parameters governing the specified model, and in initial and boundary conditions. Only then can we be confident in the scientific inferences and forecasts made from an analysis. Probability and statistics provide a framework that accounts for multiple sources of uncertainty. Given the complexities of ecological studies, the hierarchical statistical model is an invaluable tool. This approach is not new in ecology, and there are many examples (both Bayesian and non-Bayesian) in the literature illustrating the benefits of this approach. In this article, we provide a baseline for concepts, notation, and methods, from which discussion on hierarchical statistical modeling in ecology can proceed. We have also planted some seeds for discussion and tried to show where the practical difficulties lie. Our thesis is that hierarchical statistical modeling is a powerful way of approaching ecological analysis in the presence of inevitable but quantifiable uncertainties, even if practical issues sometimes require pragmatic compromises.

TOWARDS PROPER CULTURAL RESOURCE MANAGEMENT ...

African Journals Online (AJOL)

GRACE

proper harnessing and management of cultural resources in Nigeria for sustainable development .... and knowledge) to organize the resources available to man with the aim of optimizing their use in the ... needs‖ (World Bank 1992). Thus, as ...

A New Form of Nondestructive Strength-Estimating Statistical Models Accounting for Uncertainty of Model and Aging Effect of Concrete

International Nuclear Information System (INIS)

Hong, Kee Jeung; Kim, Jee Sang

2009-01-01

As concrete ages, the surrounding environment is expected to have growing influences on the concrete. As all the impacts of the environment cannot be considered in the strength-estimating model of a nondestructive concrete test, the increase in concrete age leads to growing uncertainty in the strength-estimating model. Therefore, the variation of the model error increases. It is necessary to include those impacts in the probability model of concrete strength attained from the nondestructive tests so as to build a more accurate reliability model for structural performance evaluation. This paper reviews and categorizes the existing strength-estimating statistical models of nondestructive concrete test, and suggests a new form of the strength-estimating statistical models to properly reflect the model uncertainty due to aging of the concrete. This new form of the statistical models will lay foundation for more accurate structural performance evaluation.

Proper Islamic Consumption

DEFF Research Database (Denmark)

Fischer, Johan

mobile, religiously committed communities to the opportunities and perils presented by modernisation. It also tells us something about the debates concerning the meanings and practices of Islam within an aggressive, globalised, secularised modernity. In Malaysia this is an especially intriguing issue...... spite of a long line of social theory analyzing the spiritual in the economic, and vice versa, very little of the recent increase in scholarship on Islam addresses its relationship with capitalism. Johan Fischer’s book,Proper Islamic Consumption, begins to fill this gap. […] Fischer’s detailed...

Modelling characteristics of photovoltaic panels with thermal phenomena taken into account

International Nuclear Information System (INIS)

Krac, Ewa; Górecki, Krzysztof

2016-01-01

In the paper a new form of the electrothermal model of photovoltaic panels is proposed. This model takes into account the optical, electrical and thermal properties of the considered panels, as well as electrical and thermal properties of the protecting circuit and thermal inertia of the considered panels. The form of this model is described and some results of measurements and calculations of mono-crystalline and poly-crystalline panels are presented

A simulation model of hospital management based on cost accounting analysis according to disease.

Science.gov (United States)

Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki

2004-12-01

Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.

Inserting environment into the national accounting system

International Nuclear Information System (INIS)

del Giudice, R.

1992-01-01

The article is an analysis of the problem of incorporating the environment in the national accounting system as an essential part of a country's revenue. Revenue is defined here as the value which is necessary for the prudent management of a nation's expenses and balances. After a first analysis of the importance of properly structuring national accounting systems, methods used in certain countries such as France, Japan and Germany were considered in order to single out the limitations and merits of these methods. The purpose is to find a standard method which would allow for comparison with the situation in various countries and, in this way, indicate directives for better management of the environment in all of its aspects

Modelling in Accounting. Theoretical and Practical Dimensions

OpenAIRE

Teresa Szot -Gabryś

2010-01-01

Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic...

A Case Study of the Accounting Models for the Participants in an Emissions Trading Scheme

Directory of Open Access Journals (Sweden)

Marius Deac

2013-10-01

Full Text Available As emissions trading schemes are becoming more popular across the world, accounting has to keep up with these new economic developments. The absence of guidance regarding the accounting for greenhouse gases (GHGs emissions generated by the withdrawal of IFRIC 3- Emission Rights - is the main reason why there is a diversity of accounting practices. This diversity of accounting methods makes the financial statements of companies that are taking part in emissions trading schemes like EU ETS, difficult to compare. The present paper uses a case study that assumes the existence of three entities that have chosen three different accounting methods: the IFRIC 3 cost model, the IFRIC 3 revaluation model and the “off balance sheet” approach. This illustrates how the choice of an accounting method regarding GHGs emissions influences their interim and annual reports through the chances in the companies’ balance sheet and financial results.

A database model for evaluating material accountability safeguards effectiveness against protracted theft

International Nuclear Information System (INIS)

Sicherman, A.; Fortney, D.S.; Patenaude, C.J.

1993-07-01

DOE Material Control and Accountability Order 5633.3A requires that facilities handling special nuclear material evaluate their effectiveness against protracted theft (repeated thefts of small quantities of material, typically occurring over an extended time frame, to accumulate a goal quantity). Because a protracted theft attempt can extend over time, material accountability-like (MA) safeguards may help detect a protracted theft attempt in progress. Inventory anomalies, and material not in its authorized location when requested for processing are examples of MA detection mechanisms. Crediting such detection in evaluations, however, requires taking into account potential insider subversion of MA safeguards. In this paper, the authors describe a database model for evaluating MA safeguards effectiveness against protracted theft that addresses potential subversion. The model includes a detailed yet practical structure for characterizing various types of MA activities, lists of potential insider MA defeat methods and access/authority related to MA activities, and an initial implementation of built-in MA detection probabilities. This database model, implemented in the new Protracted Insider module of ASSESS (Analytic System and Software for Evaluating Safeguards and Security), helps facilitate the systematic collection of relevant information about MA activity steps, and ''standardize'' MA safeguards evaluations

Taking into account for the Pauli principle in particle-vibrator model

International Nuclear Information System (INIS)

Knyaz'kov, O.M.

1985-01-01

To construct Hamiltonian of the particle interaction and phonons a semimicroscopic approach developed by the author earlier is used. At that the Pauli principle is taken account of in local formalism of density matrix. Analytical expressions permitting in a closed form to solve a task of taking account of the Pauli principle in the particle-vibrator model have been derived. Unlike a phenomenological approach form factors of inelastic transitions are determined with parameters of effective nucleon-nucleon forces, central and transition densities and contain no free parameters

Proper laboratory notebook practices: protecting your intellectual property.

Science.gov (United States)

Nickla, Jason T; Boehm, Matthew B

2011-03-01

A laboratory notebook contains a wealth of knowledge that can be critical for establishing evidence in support of intellectual property rights and for refuting claims of research misconduct. The proper type, organization, use, maintenance, and storage of laboratory notebooks should be a priority for everyone at research institutions. Failure to properly document research activities can lead to serious problems, including the loss of valuable patent rights. Consequences of improper laboratory notebook practices can be harsh; numerous examples are described in court cases and journal articles, indicating a need for research institutions to develop strict policies on the proper use and storage of research documentation.

Stochastic scalar mixing models accounting for turbulent frequency multiscale fluctuations

International Nuclear Information System (INIS)

Soulard, Olivier; Sabel'nikov, Vladimir; Gorokhovski, Michael

2004-01-01

Two new scalar micromixing models accounting for a turbulent frequency scale distribution are investigated. These models were derived by Sabel'nikov and Gorokhovski [Second International Symposium on Turbulence and Shear FLow Phenomena, Royal Institute of technology (KTH), Stockholm, Sweden, June 27-29, 2001] using a multiscale extension of the classical interaction by exchange with the mean (IEM) and Langevin models. They are, respectively, called Extended IEM (EIEM) and Extended Langevin (ELM) models. The EIEM and ELM models are tested against DNS results in the case of the decay of a homogeneous scalar field in homogeneous turbulence. This comparison leads to a reformulation of the law governing the mixing frequency distribution. Finally, the asymptotic behaviour of the modeled PDF is discussed

Comparison of Methods of Teaching Children Proper Lifting ...

African Journals Online (AJOL)

Objective: This study was designed to determine the effects of three teaching methods on children\\'s ability to demonstrate and recall their mastery of proper lifting techniques. Method: Ninety-three primary five and six public school children who had no knowledge of proper lifting technique were assigned into three equal ...

Generation of SEEAW asset accounts based on water resources management models

Science.gov (United States)

Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín

2015-04-01

One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.

Accounting for microbial habitats in modeling soil organic matter dynamics

Science.gov (United States)

Chenu, Claire; Garnier, Patricia; Nunan, Naoise; Pot, Valérie; Raynaud, Xavier; Vieublé, Laure; Otten, Wilfred; Falconer, Ruth; Monga, Olivier

2017-04-01

The extreme heterogeneity of soils constituents, architecture and inhabitants at the microscopic scale is increasingly recognized. Microbial communities exist and are active in a complex 3-D physical framework of mineral and organic particles defining pores of various sizes, more or less inter-connected. This results in a frequent spatial disconnection between soil carbon, energy sources and the decomposer organisms and a variety of microhabitats that are more or less suitable for microbial growth and activity. However, current biogeochemical models account for C dynamics at the macroscale (cm, m) and consider time- and spatially averaged relationships between microbial activity and soil characteristics. Different modelling approaches have intended to account for this microscale heterogeneity, based either on considering aggregates as surrogates for microbial habitats, or pores. Innovative modelling approaches are based on an explicit representation of soil structure at the fine scale, i.e. at µm to mm scales: pore architecture and their saturation with water, localization of organic resources and of microorganisms. Three recent models are presented here, that describe the heterotrophic activity of either bacteria or fungi and are based upon different strategies to represent the complex soil pore system (Mosaic, LBios and µFun). These models allow to hierarchize factors of microbial activity in soil's heterogeneous architecture. Present limits of these approaches and challenges are presented, regarding the extensive information required on soils at the microscale and to up-scale microbial functioning from the pore to the core scale.

76 FR 29249 - Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications

Science.gov (United States)

2011-05-20

... Affordable Care Act, to test innovative payment and service delivery models that reduce spending under.... This Model will test the effectiveness of a combination of the following: Payment arrangements that...] Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications AGENCY: Centers for...

RESTORATION OF ACCOUNTING A OF THE ENTERPRISE: PREREQUISITE AND ESSENCE

Directory of Open Access Journals (Sweden)

Luhova Olha

2018-01-01

Full Text Available Introduction. The accounting department regulates the work of all departments and documents the changes that take place at the enterprise in detail. Ukrainian legislation clearly defines the necessity and procedure for proper accounting by business entities. The main requirement is a going concern of accounting: from the date of registration of the enterprise to its liquidation. However, in practice, business entities do not always comply with the requirements of the legislation. Falsity or lack of reporting, poor quality of accounting can interfere cooperation with lenders, business partners and investors. In addition, the law provides administrative responsibility in violation of accounting. Purpose. To research the reasons that caused the restoration of accounting, to reveal the purpose, variants and stages of its realization. Results. The reasons that cause the company to a situation when it is necessary to restore accounting are reviewed. Late recovery and availability of accounting violations can lead to serious consequences for the enterprise. First of all, there will be problems with state authorities. Evading taxes or paying inappropriate amounts leads to administrative or even criminal responsibility. In addition, the lack of proper accounting can negatively affect the economic activity of the enterprise. Distortion of data sooner or later will cause to the fact that the company’s management will not be able to control the movement of inventories, financial assets. Possible options for restoring the accounting system are considered. Recovery may be done by a staff accountant, a private accountant which is involved in the execution of this procedure, or may be entrusted to an outsourcing accounting company. Stages of enterprise’s accounting restoration are reviewed. They are analysis of available primary documents and registers of accounting; making necessary changes in existing documents and filling out missing documents

Deriving proper uniform priors for regression coefficients, Parts I, II, and III

NARCIS (Netherlands)

van Erp, H.R.N.; Linger, R.O.; van Gelder, P.H.A.J.M.

2017-01-01

It is a relatively well-known fact that in problems of Bayesian model selection, improper priors should, in general, be avoided. In this paper we will derive and discuss a collection of four proper uniform priors which lie on an ascending scale of informativeness. It will turn out that these

Modeling an electric motor in 1-D

Science.gov (United States)

Butler, Thomas G.

1991-01-01

Quite often the dynamicist will be faced with having an electric drive motor as a link in the elastic path of a structure such that the motor's characteristics must be taken into account to properly represent the dynamics of the primary structure. He does not want to model it so accurately that he could get detailed stress and displacements in the motor proper, but just sufficiently to represent its inertia loading and elastic behavior from its mounting bolts to its drive coupling. Described here is how the rotor and stator of such a motor can be adequately modeled as a colinear pair of beams.

Mathematical model of bone drilling for virtual surgery system

Science.gov (United States)

Alaytsev, Innokentiy K.; Danilova, Tatyana V.; Manturov, Alexey O.; Mareev, Gleb O.; Mareev, Oleg V.

2018-04-01

The bone drilling is an essential part of surgeries in ENT and Dentistry. A proper training of drilling machine handling skills is impossible without proper modelling of the drilling process. Utilization of high precision methods like FEM is limited due to the requirement of 1000 Hz update rate for haptic feedback. The study presents a mathematical model of the drilling process that accounts the properties of materials, the geometry and the rotation rate of a burr to compute the removed material volume. The simplicity of the model allows for integrating it in the high-frequency haptic thread. The precision of the model is enough for a virtual surgery system targeted on the training of the basic surgery skills.

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.

Accounting for sex differences in PTSD: A multi-variable mediation model

DEFF Research Database (Denmark)

Christiansen, Dorte M.; Hansen, Maj

2015-01-01

methods that were not ideally suited to test for mediation effects. Prior research has identified a number of individual risk factors that may contribute to sex differences in PTSD severity, although these cannot fully account for the increased symptom levels in females when examined individually....... Objective: The present study is the first to systematically test the hypothesis that a combination of pre-, peri-, and posttraumatic risk factors more prevalent in females can account for sex differences in PTSD severity. Method: The study was a quasi-prospective questionnaire survey assessing PTSD...... cognitions about self and the world, and feeling let down. These variables were included in the model as potential mediators. The combination of risk factors significantly mediated the association between sex and PTSD severity, accounting for 83% of the association. Conclusion: The findings suggest...

Water Accounting Plus (WA+ – a water accounting procedure for complex river basins based on satellite measurements

Directory of Open Access Journals (Sweden)

P. Karimi

2013-07-01

Full Text Available Coping with water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links depletion to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper, we introduce Water Accounting Plus (WA+, which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use and landscape evapotranspiration on the water cycle is described explicitly by defining land use groups with common characteristics. WA+ presents four sheets including (i a resource base sheet, (ii an evapotranspiration sheet, (iii a productivity sheet, and (iv a withdrawal sheet. Every sheet encompasses a set of indicators that summarise the overall water resources situation. The impact of external (e.g., climate change and internal influences (e.g., infrastructure building can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used to acquire a vast amount of required data but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

Supportive Accountability: A Model for Providing Human Support to Enhance Adherence to eHealth Interventions

Science.gov (United States)

2011-01-01

The effectiveness of and adherence to eHealth interventions is enhanced by human support. However, human support has largely not been manualized and has usually not been guided by clear models. The objective of this paper is to develop a clear theoretical model, based on relevant empirical literature, that can guide research into human support components of eHealth interventions. A review of the literature revealed little relevant information from clinical sciences. Applicable literature was drawn primarily from organizational psychology, motivation theory, and computer-mediated communication (CMC) research. We have developed a model, referred to as “Supportive Accountability.” We argue that human support increases adherence through accountability to a coach who is seen as trustworthy, benevolent, and having expertise. Accountability should involve clear, process-oriented expectations that the patient is involved in determining. Reciprocity in the relationship, through which the patient derives clear benefits, should be explicit. The effect of accountability may be moderated by patient motivation. The more intrinsically motivated patients are, the less support they likely require. The process of support is also mediated by the communications medium (eg, telephone, instant messaging, email). Different communications media each have their own potential benefits and disadvantages. We discuss the specific components of accountability, motivation, and CMC medium in detail. The proposed model is a first step toward understanding how human support enhances adherence to eHealth interventions. Each component of the proposed model is a testable hypothesis. As we develop viable human support models, these should be manualized to facilitate dissemination. PMID:21393123

Archetypes: the PropeR way

NARCIS (Netherlands)

van der Linden, Helma; Grimson, Jane; Tange, Huibert; Talmon, Jan; Hasman, Arie

2004-01-01

The PropeR project studies the effect of Decision Support in an Electronic Health Record system (EHR) on the quality of care. One of the applications supports a multidisciplinary primary care team rehabilitating stroke patients in their home environment. This project required an EHR system that

Proper Elements and Secular Resonances for Irregular Satellites

Science.gov (United States)

Beaugé, C.; Nesvorný, D.

2007-06-01

We present results of an analytical study of proper elements and secular resonances for the irregular satellites of the outer planets. In the case of the Jovian system we identify three satellite families, two of them previously known (Carme and Ananke), plus a new agglomeration of four bodies that includes Pasiphae as its largest member. While the distribution of proper elements for Saturn's moons seems to be more random, a small cluster was found for the direct moons formed by Albiorix, Erriapo, and 2004 S1, slightly different from the so-called Gaulish cluster. No significant families are detected in the present study for the Uranian or Neptunian satellite systems. For each satellite system we determine the location of several secular resonances in the proper element space. Apart from the well-known resonance locks of Pasiphae, Sinope, and Siarnaq, a comparison between the resonance locations and proper elements shows that Saturn's satellite Narvi also exhibits temporary librations in the ϖ-ϖsolar resonance. However, unlike the resonant Jovian moons that are located in the same configuration, Narvi's critical argument librates alternately around values near 90° and 270°. Neither the Uranian nor Neptunian systems seem to have resonant moons. The resonant dynamics of the real satellites in the vicinity of ϖ˙-ϖ˙solar=0 is studied with a simple model for secular resonances based on the restricted three-body problem. Depending on the initial conditions, we show the existence of one or two modes of libration that can occur at different values of the critical angle, showing a good correspondence with the observed behavior of all the resonant moons. Finally, we discuss the global distribution of the real satellites with respect to the secular resonances, as compared with synthetic populations of bodies drawn solely from stability conditions. For Saturn, we find that the present satellite population appears compatible with simple random distributions. Although

A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)

Science.gov (United States)

Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella

2007-12-01

The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.

New Procedure for Account Operations at the CERN Service Desk

CERN Multimedia

The Computer Security Team

2011-01-01

Who can activate your computing account? Who can unblock it? And who can reset your password if you've forgotten it? Until recently, users who addressed such problems to the Service Desk were asked a set of questions...   The corresponding answers were designed to properly verify the requestor’s identity such that only the real owner could activate/unblock/reset his computing account. However, it turned out that the answers were easily obtainable (and that there is no better set of questions to ask). Therefore, in order to ensure optimal protection of your account, this procedure will be replaced on 28 November 2011. From that date on, users will be asked to produce a physical ID when requesting the Service Desk to perform operations like computer account activation, account unblocking or password resets. This physical ID can either be a passport/ID card or the CERN access card. If you need to activate/unblock/reset your computing account, you will either have to produ...

The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model

Directory of Open Access Journals (Sweden)

Riana Iren RADU

2009-01-01

Full Text Available Placing the European accrual model upon cash accountancy model,presently used in Romania, at the level of the local communities, makespossible that the anachronism of the model to manifest itself on the discussion’sconcentration at the nominalization about the model’s inclusion in everydaypublic practice. The basis of the accrual model were first defined in the lawregarding the commercial societies adopted in Great Britain in 1985, when theydetermined that all income and taxes referring to the financial year “will betaken into consideration without any boundary to the reception or paymentdate.”1 The accrual model in accountancy needs the recording of the non-casheffects in transactions or financial events for their appearance periods and not inany generated cash, received or paid. The business development was the basisfor “sophistication” of the recordings of the transactions and financial events,being prerequisite for recording the debtors’ or creditors’ sums.

Development and application of a large scale river system model for National Water Accounting in Australia

Science.gov (United States)

Dutta, Dushmanta; Vaze, Jai; Kim, Shaun; Hughes, Justin; Yang, Ang; Teng, Jin; Lerat, Julien

2017-04-01

Existing global and continental scale river models, mainly designed for integrating with global climate models, are of very coarse spatial resolutions and lack many important hydrological processes, such as overbank flow, irrigation diversion, groundwater seepage/recharge, which operate at a much finer resolution. Thus, these models are not suitable for producing water accounts, which have become increasingly important for water resources planning and management at regional and national scales. A continental scale river system model called Australian Water Resource Assessment River System model (AWRA-R) has been developed and implemented for national water accounting in Australia using a node-link architecture. The model includes major hydrological processes, anthropogenic water utilisation and storage routing that influence the streamflow in both regulated and unregulated river systems. Two key components of the model are an irrigation model to compute water diversion for irrigation use and associated fluxes and stores and a storage-based floodplain inundation model to compute overbank flow from river to floodplain and associated floodplain fluxes and stores. The results in the Murray-Darling Basin shows highly satisfactory performance of the model with median daily Nash-Sutcliffe Efficiency (NSE) of 0.64 and median annual bias of less than 1% for the period of calibration (1970-1991) and median daily NSE of 0.69 and median annual bias of 12% for validation period (1992-2014). The results have demonstrated that the performance of the model is less satisfactory when the key processes such as overbank flow, groundwater seepage and irrigation diversion are switched off. The AWRA-R model, which has been operationalised by the Australian Bureau of Meteorology for continental scale water accounting, has contributed to improvements in the national water account by substantially reducing accounted different volume (gain/loss).

Smarandachely Adjacent-Vertex-Distinguishing Proper Edge Chromatic Number of Cm∨Kn

OpenAIRE

Shunqin Liu

2016-01-01

According to different conditions, researchers have defined a great deal of coloring problems and the corresponding chromatic numbers. Such as, adjacent-vertex-distinguishing total chromatic number, adjacent-vertex-distinguishing proper edge chromatic number, smarandachely-adjacent-vertex-distinguishing proper edge chromatic number, smarandachely-adjacent-vertex-distinguishing proper total chromatic number. And we focus on the smarandachely adjacent-vertex-distinguishing proper edge chromatic...

Accounting for covariate measurement error in a Cox model analysis of recurrence of depression.

Science.gov (United States)

Liu, K; Mazumdar, S; Stone, R A; Dew, M A; Houck, P R; Reynolds, C F

2001-01-01

When a covariate measured with error is used as a predictor in a survival analysis using the Cox model, the parameter estimate is usually biased. In clinical research, covariates measured without error such as treatment procedure or sex are often used in conjunction with a covariate measured with error. In a randomized clinical trial of two types of treatments, we account for the measurement error in the covariate, log-transformed total rapid eye movement (REM) activity counts, in a Cox model analysis of the time to recurrence of major depression in an elderly population. Regression calibration and two variants of a likelihood-based approach are used to account for measurement error. The likelihood-based approach is extended to account for the correlation between replicate measures of the covariate. Using the replicate data decreases the standard error of the parameter estimate for log(total REM) counts while maintaining the bias reduction of the estimate. We conclude that covariate measurement error and the correlation between replicates can affect results in a Cox model analysis and should be accounted for. In the depression data, these methods render comparable results that have less bias than the results when measurement error is ignored.

Early adoption of the effect of IFRS 15 on the quality of accounting information

Directory of Open Access Journals (Sweden)

Andreia Carpes Dani

2017-05-01

Full Text Available Several changes in the legislation governing accounting practices of construction sector companies boosted the internationalization of information on revenues of customer contracts in accounting. Brazil has stood out for early voluntary adoption of IFRS15 standard. Thus, the study aims to determine the relationship between the quality of accounting information and the early adoption of IFRS 15 by Brazilian construction companies listed on BM &FBovespa. The study is characterized as descriptive, conducted through document analysis and quantitative approach. The sample consists of 23 companies in the construction sector. Were analyzed quarterly data from 2013 to 2015. For the data analysis was made using multiple linear regression with panel data, on the basis of accounting information for quality measurement model of value relevance proposed by Ohlson (1995. The survey results suggest that early adoption of IFRS15 helps to reduce the bias of non-comparability and inconsistencies that could exist previously, due to the adoption of different criteria for accounting of revenues on construction contracts. In addition, organizations that voluntarily adopt the rule in an attempt to account for and properly recognize customer contracts revenue, have greater informational relevance and meet market expectations. Thus, it can be said that the early adoption of information on revenue from construction contracts have relevance to the capital market, impacting the stock price after the publication of financial reports.

Accounting for model error due to unresolved scales within ensemble Kalman filtering

OpenAIRE

Mitchell, Lewis; Carrassi, Alberto

2014-01-01

We propose a method to account for model error due to unresolved scales in the context of the ensemble transform Kalman filter (ETKF). The approach extends to this class of algorithms the deterministic model error formulation recently explored for variational schemes and extended Kalman filter. The model error statistic required in the analysis update is estimated using historical reanalysis increments and a suitable model error evolution law. Two different versions of the method are describe...

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.

Shadow Segmentation and Augmentation Using á-overlay Models that Account for Penumbra

DEFF Research Database (Denmark)

Nielsen, Michael; Madsen, Claus B.

2006-01-01

that an augmented virtual object can cast an exact shadow. The penumbras (half-shadows) must be taken into account so that we can model the soft shadows.We hope to achieve this by modelling the shadow regions (umbra and penumbra alike) with a transparent overlay. This paper reviews the state-of-the-art shadow...

The Southern Proper Motion Program. IV. The SPM4 Catalog

Science.gov (United States)

Girard, Terrence M.; van Altena, William F.; Zacharias, Norbert; Vieira, Katherine; Casetti-Dinescu, Dana I.; Castillo, Danilo; Herrera, David; Lee, Young Sun; Beers, Timothy C.; Monet, David G.; López, Carlos E.

2011-07-01

We present the fourth installment of the Yale/San Juan Southern Proper Motion Catalog, SPM4. The SPM4 contains absolute proper motions, celestial coordinates, and B, V photometry for over 103 million stars and galaxies between the south celestial pole and -20° declination. The catalog is roughly complete to V = 17.5 and is based on photographic and CCD observations taken with the Yale Southern Observatory's double astrograph at Cesco Observatory in El Leoncito, Argentina. The proper-motion precision, for well-measured stars, is estimated to be 2-3 mas yr-1, depending on the type of second-epoch material. At the bright end, proper motions are on the International Celestial Reference System by way of Hipparcos Catalog stars, while the faint end is anchored to the inertial system using external galaxies. Systematic uncertainties in the absolute proper motions are on the order of 1 mas yr-1.

The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil

Directory of Open Access Journals (Sweden)

Antônio Maria Henri Beyle de Araújo

2017-11-01

Full Text Available ABSTRACT A controversy involving loan loss provisions in banks concerns their relationship with the business cycle. While international accounting standards for recognizing provisions (incurred loss model would presumably be pro-cyclical, accentuating the effects of the current economic cycle, an alternative model, the expected loss model, has countercyclical characteristics, acting as a buffer against economic imbalances caused by expansionary or contractionary phases in the economy. In Brazil, a mixed accounting model exists, whose behavior is not known to be pro-cyclical or countercyclical. The aim of this research is to analyze the behavior of these accounting models in relation to the business cycle, using an econometric model consisting of financial and macroeconomic variables. The study allowed us to identify the impact of credit risk behavior, earnings management, capital management, Gross Domestic Product (GDP behavior, and the behavior of the unemployment rate on provisions in countries that use different accounting models. Data from commercial banks in the United Kingdom (incurred loss, in Spain (expected loss, and in Brazil (mixed model were used, covering the period from 2001 to 2012. Despite the accounting models of the three countries being formed by very different rules regarding possible effects on the business cycles, the results revealed a pro-cyclical behavior of provisions in each country, indicating that when GDP grows, provisions tend to fall and vice versa. The results also revealed other factors influencing the behavior of loan loss provisions, such as earning management.

Applying the International Medical Graduate Program Model to Alleviate the Supply Shortage of Accounting Doctoral Faculty

Science.gov (United States)

HassabElnaby, Hassan R.; Dobrzykowski, David D.; Tran, Oanh Thikie

2012-01-01

Accounting has been faced with a severe shortage in the supply of qualified doctoral faculty. Drawing upon the international mobility of foreign scholars and the spirit of the international medical graduate program, this article suggests a model to fill the demand in accounting doctoral faculty. The underlying assumption of the suggested model is…

Lessons learned for spatial modelling of ecosystem services in support of ecosystem accounting

NARCIS (Netherlands)

Schroter, M.; Remme, R.P.; Sumarga, E.; Barton, D.N.; Hein, L.G.

2015-01-01

Assessment of ecosystem services through spatial modelling plays a key role in ecosystem accounting. Spatial models for ecosystem services try to capture spatial heterogeneity with high accuracy. This endeavour, however, faces several practical constraints. In this article we analyse the trade-offs

The importance of proper feedback modeling in HWR

Energy Technology Data Exchange (ETDEWEB)

Saphier, D; Gorelik, Z; Shapira, M [Israel Atomic Energy Commission, Yavne (Israel). Soreq Nuclear Research Center

1996-12-01

The DSNP simulation language was applied to study the effect of different modeling approximations of feedback phenomena in nuclear power plants. The different methods to model the feedback effects are presented and discussed. It is shown that HWR`s are most sensitive to the correct modeling since the usually have at least three feedback effects acting at different time scales, and to achieve correct kinetics a one dimensional representation is needed with correct modeling of the in core time delays. The simulation methodology of lumped parameters and one dimensional models using the DSNP simulation language is presented (authors).

The importance of proper feedback modeling in HWR

International Nuclear Information System (INIS)

Saphier, D.; Gorelik, Z.; Shapira, M.

1996-01-01

The DSNP simulation language was applied to study the effect of different modeling approximations of feedback phenomena in nuclear power plants. The different methods to model the feedback effects are presented and discussed. It is shown that HWR's are most sensitive to the correct modeling since the usually have at least three feedback effects acting at different time scales, and to achieve correct kinetics a one dimensional representation is needed with correct modeling of the in core time delays. The simulation methodology of lumped parameters and one dimensional models using the DSNP simulation language is presented (authors)

A creep rupture model accounting for cavitation at sliding grain boundaries

NARCIS (Netherlands)

Giessen, Erik van der; Tvergaard, Viggo

1991-01-01

An axisymmetric cell model analysis is used to study creep failure by grain boundary cavitation at facets normal to the maximum principal tensile stress, taking into account the influence of cavitation and sliding at adjacent inclined grain boundaries. It is found that the interaction between the

A near-real-time material accountancy model and its preliminary demonstration in the Tokai reprocessing plant

International Nuclear Information System (INIS)

Ikawa, K.; Ihara, H.; Nishimura, H.; Tsutsumi, M.; Sawahata, T.

1983-01-01

The study of a near-real-time (n.r.t.) material accountancy system as applied to small or medium-sized spent fuel reprocessing facilities has been carried out since 1978 under the TASTEX programme. In this study, a model of the n.r.t. accountancy system, called the ten-day-detection-time model, was developed and demonstrated in the actual operating plant. The programme was closed on May 1981, but the study has been extended. The effectiveness of the proposed n.r.t. accountancy model was evaluated by means of simulation techniques. The results showed that weekly material balances covering the entire process MBA could provide sufficient information to satisfy the IAEA guidelines for small or medium-sized facilities. The applicability of the model to the actual plant has been evaluated by a series of field tests which covered four campaigns. In addition to the material accountancy data, many valuable operational data with regard to additional locations for an in-process inventory, the time needed for an in-process inventory, etc., have been obtained. A CUMUF (cumulative MUF) chart of the resulting MUF data in the C-1 and C-2 campaigns clearly showed that there had been a measurement bias across the process MBA. This chart gave a dramatic picture of the power of the n.r.t. accountancy concept by showing the nature of this bias, which was not clearly shown in the conventional material accountancy data. (author)

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

Directory of Open Access Journals (Sweden)

Mohammadreza Abdolmaleki

2017-10-01

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

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)

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.

Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures

Directory of Open Access Journals (Sweden)

Florentin Caloian

2013-11-01

Full Text Available In order to ensure a sustainable development of an entity, a sustainability accounting report, trustfulness and proper made is mandatory for financial users. As a fact, the entities have to reveal social and environment information in order to increase the creditworthiness in the activity they realized. The purpose of this research is to point out how the sustainability accounting report influences the financial performance of the companies, by quantifying the social and environment elements in a score variable. The analysis is done upon the societies that are listed on the first category of Bucharest Stock of Exchange and tries to identity the way through which sustainable development can be ensured. The results are based on a linear regression model and find a direct positive correlation between the score variable and the financial performance of the companies

Goals and Psychological Accounting

DEFF Research Database (Denmark)

Koch, Alexander Karl; Nafziger, Julia

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

5 CFR 2635.205 - Proper disposition of prohibited gifts.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Proper disposition of prohibited gifts... STANDARDS OF ETHICAL CONDUCT FOR EMPLOYEES OF THE EXECUTIVE BRANCH Gifts From Outside Sources § 2635.205 Proper disposition of prohibited gifts. (a) An employee who has received a gift that cannot be accepted...

Accounting for standard errors of vision-specific latent trait in regression models.

Science.gov (United States)

Wong, Wan Ling; Li, Xiang; Li, Jialiang; Wong, Tien Yin; Cheng, Ching-Yu; Lamoureux, Ecosse L

2014-07-11

To demonstrate the effectiveness of Hierarchical Bayesian (HB) approach in a modeling framework for association effects that accounts for SEs of vision-specific latent traits assessed using Rasch analysis. A systematic literature review was conducted in four major ophthalmic journals to evaluate Rasch analysis performed on vision-specific instruments. The HB approach was used to synthesize the Rasch model and multiple linear regression model for the assessment of the association effects related to vision-specific latent traits. The effectiveness of this novel HB one-stage "joint-analysis" approach allows all model parameters to be estimated simultaneously and was compared with the frequently used two-stage "separate-analysis" approach in our simulation study (Rasch analysis followed by traditional statistical analyses without adjustment for SE of latent trait). Sixty-six reviewed articles performed evaluation and validation of vision-specific instruments using Rasch analysis, and 86.4% (n = 57) performed further statistical analyses on the Rasch-scaled data using traditional statistical methods; none took into consideration SEs of the estimated Rasch-scaled scores. The two models on real data differed for effect size estimations and the identification of "independent risk factors." Simulation results showed that our proposed HB one-stage "joint-analysis" approach produces greater accuracy (average of 5-fold decrease in bias) with comparable power and precision in estimation of associations when compared with the frequently used two-stage "separate-analysis" procedure despite accounting for greater uncertainty due to the latent trait. Patient-reported data, using Rasch analysis techniques, do not take into account the SE of latent trait in association analyses. The HB one-stage "joint-analysis" is a better approach, producing accurate effect size estimations and information about the independent association of exposure variables with vision-specific latent traits

Predicting NonInertial Effects with Algebraic Stress Models which Account for Dissipation Rate Anisotropies

Science.gov (United States)

Jongen, T.; Machiels, L.; Gatski, T. B.

1997-01-01

Three types of turbulence models which account for rotational effects in noninertial frames of reference are evaluated for the case of incompressible, fully developed rotating turbulent channel flow. The different types of models are a Coriolis-modified eddy-viscosity model, a realizable algebraic stress model, and an algebraic stress model which accounts for dissipation rate anisotropies. A direct numerical simulation of a rotating channel flow is used for the turbulent model validation. This simulation differs from previous studies in that significantly higher rotation numbers are investigated. Flows at these higher rotation numbers are characterized by a relaminarization on the cyclonic or suction side of the channel, and a linear velocity profile on the anticyclonic or pressure side of the channel. The predictive performance of the three types of models are examined in detail, and formulation deficiencies are identified which cause poor predictive performance for some of the models. Criteria are identified which allow for accurate prediction of such flows by algebraic stress models and their corresponding Reynolds stress formulations.

Modeling of AA5083 Material-Microstructure Evolution During Butt Friction-Stir Welding

Science.gov (United States)

Grujicic, M.; Arakere, G.; Yalavarthy, H. V.; He, T.; Yen, C.-F.; Cheeseman, B. A.

2010-07-01

A concise yet a fairly comprehensive overview of the friction stir welding (FSW) process is provided. This is followed by a computational investigation in which FSW behavior of a prototypical solution-strengthened and strain-hardened aluminum alloy, AA5083-H131, is modeled using a fully coupled thermo-mechanical finite-element procedure developed in our prior study. Particular attention is given to proper modeling of the welding work-piece material behavior during the FSW process. Specifically, competition and interactions between plastic-deformation and dynamic-recrystallization processes are considered to properly account for the material-microstructure evolution in the weld nugget zone. The results showed that with proper modeling of the material behavior under high-temperature/severe-plastic-deformation conditions, significantly improved agreement can be attained between the computed and measured post-FSW residual-stress and material-strength distribution results.

@AACAnatomy twitter account goes live: A sustainable social media model for professional societies.

Science.gov (United States)

Benjamin, Hannah K; Royer, Danielle F

2018-05-01

Social media, with its capabilities of fast, global information sharing, provides a useful medium for professional development, connecting and collaborating with peers, and outreach. The goals of this study were to describe a new, sustainable model for Twitter use by professional societies, and analyze its impact on @AACAnatomy, the Twitter account of the American Association of Clinical Anatomists. Under supervision of an Association committee member, an anatomy graduate student developed a protocol for publishing daily tweets for @AACAnatomy. Five tweet categories were used: Research, Announcements, Replies, Engagement, and Community. Analytics from the 6-month pilot phase were used to assess the impact of the new model. @AACAnatomy had a steady average growth of 33 new followers per month, with less than 10% likely representing Association members. Research tweets, based on Clinical Anatomy articles with an abstract link, were the most shared, averaging 5,451 impressions, 31 link clicks, and nine #ClinAnat hashtag clicks per month. However, tweets from non-Research categories accounted for the highest impression and engagement metrics in four out of six months. For all tweet categories, monthly averages show consistent interaction of followers with the account. Daily tweet publication resulted in a 103% follower increase. An active Twitter account successfully facilitated regular engagement with @AACAnatomy followers and the promotion of clinical anatomy topics within a broad community. This Twitter model has the potential for implementation by other societies as a sustainable medium for outreach, networking, collaboration, and member engagement. Clin. Anat. 31:566-575, 2018. © 2017 Wiley Periodicals, Inc. © 2017 Wiley Periodicals, Inc.

Characterizations of proper actions

Science.gov (United States)

Biller, Harald

2004-03-01

Three kinds of proper actions of increasing strength are defined. We prove that the three definitions specialize to the definitions by Bourbaki, by Palais and by Baum, Connes and Higson in their respective settings. The third of these, which thus turns out to be the strongest, originally only concerns actions of second countable locally compact groups on metrizable spaces. In this situation, it is shown to coincide with the other two definitions if the total space locally has the Lindelöf property and the orbit space is regular.

Regional Balance Model of Financial Flows through Sectoral Approaches System of National Accounts

Directory of Open Access Journals (Sweden)

Ekaterina Aleksandrovna Zaharchuk

2017-03-01

Full Text Available The main purpose of the study, the results of which are reflected in this article, is the theoretical and methodological substantiation of possibilities to build a regional balance model of financial flows consistent with the principles of the construction of the System of National Accounts (SNA. The paper summarizes the international experience of building regional accounts in the SNA as well as reflects the advantages and disadvantages of the existing techniques for constructing Social Accounting Matrix. The authors have proposed an approach to build the regional balance model of financial flows, which is based on the disaggregated tables of the formation, distribution and use of the added value of territory in the framework of institutional sectors of SNA (corporations, public administration, households. Within the problem resolution of the transition of value added from industries to sectors, the authors have offered an approach to the accounting of development, distribution and use of value added within the institutional sectors of the territories. The methods of calculation are based on the publicly available information base of statistics agencies and federal services. The authors provide the scheme of the interrelations of the indicators of the regional balance model of financial flows. It allows to coordinate mutually the movement of regional resources by the sectors of «corporation», «public administration» and «households» among themselves, and cash flows of the region — by the sectors and directions of use. As a result, they form a single account of the formation and distribution of territorial financial resources, which is a regional balance model of financial flows. This matrix shows the distribution of financial resources by income sources and sectors, where the components of the formation (compensation, taxes and gross profit, distribution (transfers and payments and use (final consumption, accumulation of value added are

Proper Orthogonal Decomposition of Pressure Fields in a Draft Tube Cone of the Francis (Tokke) Turbine Model

International Nuclear Information System (INIS)

Stefan, D; Rudolf, P

2015-01-01

The simulations of high head Francis turbine model (Tokke) are performed for three operating conditions - Part Load, Best Efficiency Point (BEP) and Full Load using software Ansys Fluent R15 and alternatively OpenFOAM 2.2.2. For both solvers the simulations employ Realizable k-e turbulence model. The unsteady pressure pulsations of pressure signal from two monitoring points situated in the draft tube cone and one behind the guide vanes are evaluated for all three operating conditions in order to compare frequencies and amplitudes with the experimental results. The computed velocity fields are compared with the experimental ones using LDA measurements in two locations situated in the draft tube cone. The proper orthogonal decomposition (POD) is applied on a longitudinal slice through the draft tube cone. The unsteady static pressure fields are decomposed and a spatio-temporal behavior of modes is correlated with amplitude-frequency results obtained from the pressure signal in monitoring points. The main application of POD is to describe which modes are related to an interaction between rotor (turbine runner) and stator (spiral casing and guide vanes) and cause dynamic flow behavior in the draft tube. The numerically computed efficiency is correlated with the experimental one in order to verify the simulation accuracy

Phase field theory of proper displacive phase transformations: Structural anisotropy and directional flexibility, a vector model, and the transformation kinetics

Energy Technology Data Exchange (ETDEWEB)

Rao Weifeng [Department of Materials Science and Engineering, Rutgers University, 607 Taylor Road, Piscataway, NJ 08854 (United States); Khachaturyan, Armen G., E-mail: khach@jove.rutgers.edu [Department of Materials Science and Engineering, Rutgers University, 607 Taylor Road, Piscataway, NJ 08854 (United States)

2011-06-15

A phase field theory of proper displacive transformations is developed to address the microstructure evolution and its response to applied fields in decomposing and martensitic systems. The theory is based on the explicit equation for the non-equilibrium free energy function of the transformation strain obtained by a consistent separation of the total strain into transformation and elastic strains. The transformation strain is considered to be a relaxing long-range order parameter evolving in accordance with the system energetics rather than as a fixed material constant used in the conventional Eshelby theory of coherent inclusions. The elastic strain is defined as a coherency strain recovering the crystal lattice compatibility. The obtained free energy function of the transformation strain leads to the concepts of structural anisotropy and directional flexibility of low symmetry phases. The formulated vector model of displacive transformation makes apparent a similarity between proper displacive transformation and ferromagnetic/ferroelectric transformation and, in particular, a similarity between the structural anisotropy and magnetic/polar anisotropy of ferromagnetic/ferroelectric materials. It even predicts the feasibility of a glass-like structural state with unlimited directional flexibility of the transformation strain that is conceptually similar to a ferromagnetic glass. The thermodynamics of the equilibrium between low symmetry phases and the thermodynamic conditions leading to the formation of adaptive states are formulated.

On the influence of debris in glacier melt modelling: a new temperature-index model accounting for the debris thickness feedback

Science.gov (United States)

Carenzo, Marco; Mabillard, Johan; Pellicciotti, Francesca; Reid, Tim; Brock, Ben; Burlando, Paolo

2013-04-01

The increase of rockfalls from the surrounding slopes and of englacial melt-out material has led to an increase of the debris cover extent on Alpine glaciers. In recent years, distributed debris energy-balance models have been developed to account for the melt rate enhancing/reduction due to a thin/thick debris layer, respectively. However, such models require a large amount of input data that are not often available, especially in remote mountain areas such as the Himalaya. Some of the input data such as wind or temperature are also of difficult extrapolation from station measurements. Due to their lower data requirement, empirical models have been used in glacier melt modelling. However, they generally simplify the debris effect by using a single melt-reduction factor which does not account for the influence of debris thickness on melt. In this paper, we present a new temperature-index model accounting for the debris thickness feedback in the computation of melt rates at the debris-ice interface. The empirical parameters (temperature factor, shortwave radiation factor, and lag factor accounting for the energy transfer through the debris layer) are optimized at the point scale for several debris thicknesses against melt rates simulated by a physically-based debris energy balance model. The latter has been validated against ablation stake readings and surface temperature measurements. Each parameter is then related to a plausible set of debris thickness values to provide a general and transferable parameterization. The new model is developed on Miage Glacier, Italy, a debris cover glacier in which the ablation area is mantled in near-continuous layer of rock. Subsequently, its transferability is tested on Haut Glacier d'Arolla, Switzerland, where debris is thinner and its extension has been seen to expand in the last decades. The results show that the performance of the new debris temperature-index model (DETI) in simulating the glacier melt rate at the point scale

Facility level SSAC for model country - an introduction and material balance accounting principles

International Nuclear Information System (INIS)

Jones, R.J.

1989-01-01

A facility level State System of Accounting for and Control of Nuclear Materials (SSAC) for a model country and the principles of materials balance accounting relating to that country are described. The seven principal elements of a SSAC are examined and a facility level system based on them discussed. The seven elements are organization and management; nuclear material measurements; measurement quality; records and reports; physical inventory taking; material balance closing; containment and surveillance. 11 refs., 19 figs., 5 tabs

Deep HST Imaging in 47 Tucanae: A Global Dynamical Model

Science.gov (United States)

Heyl, J.; Caiazzo, I.; Richer, H.; Anderson, J.; Kalirai, J.; Parada, J.

2017-12-01

Multi-epoch observations with the Advanced Camera Survey and WFC3 on the Hubble Space Telescope provide a unique and comprehensive probe of stellar dynamics within 47 Tucanae. We confront analytic models of the globular cluster with the observed stellar proper motions that probe along the main sequence from just above 0.8-0.1M ⊙ as well as white dwarfs younger than 1 Gyr. One field lies just beyond the half-light radius where dynamical models (e.g., lowered Maxwellian distributions) make robust predictions for the stellar proper motions. The observed proper motions in this outer field show evidence for anisotropy in the velocity distribution as well as skewness; the latter is evidence of rotation. The measured velocity dispersions and surface brightness distributions agree in detail with a rotating anisotropic model of the stellar distribution function with mild dependence of the proper-motion dispersion on mass. However, the best-fitting models underpredict the rotation and skewness of the stellar velocities. In the second field, centered on the core of the cluster, the mass segregation in proper motion is much stronger. Nevertheless the model developed in the outer field can be extended inward by taking this mass segregation into account in a heuristic fashion. The proper motions of the main-sequence stars yield a mass estimate of the cluster of 1.31+/- 0.02× {10}6{M}⊙ at a distance of 4.7 kpc. By comparing the proper motions of a sample of giant and subgiant stars with the observed radial velocities we estimate the distance to the cluster kinematically to be 4.29 ± 0.47 kpc.

Implementation of a cost-accounting model in a biobank: practical implications.

Science.gov (United States)

Gonzalez-Sanchez, Maria Beatriz; Lopez-Valeiras, Ernesto; García-Montero, Andres C

2014-01-01

Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essential in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experiences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to present a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and development governmental policies level.

The potential to reduce the risk of manipulation of financial statements using the identification models of creative accounting

Directory of Open Access Journals (Sweden)

Zita Drábková

2013-01-01

Full Text Available Explanatory power of accounting information is the key question for deciding of users of financial statements. A whole range of economic indicators is available to the users of financial statements to measure the firm productivity. When the accounting statements (and applied methods are manipulated, the economic indicators may reveal clearly different results. The users of financial statements should have the possibility to assess the risk of manipulation of accounting statements in time considering potential risk of accounting fraud. The aim of this paper was based on the synthesis of knowledge from the review of literature, the CFEBT model analysis and Beneish Model proposing a convenient model for identifying risks of manipulation of financial statements. The paper summarizes the outcomes of possibilities and limits of manipulated financial statements and their identification. The testing hypothesis is assessing whether there is a close relation of a loss and an increase in the cash flow in 3–5 years time; whether the sum of the amounts for 3–5 year’s time would reveal the same results respectively. The hypothesis was verified on the accounting statements of the accounting entities of prepared case studies respecting the true and fair view of accounting based on Czech accounting standards.

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.

Constraining the radio jet proper motion of the high-redshift quasar J2134-0419 at z = 4.3

Science.gov (United States)

Perger, Krisztina; Frey, Sándor; Gabányi, Krisztina É.; An, Tao; Britzen, Silke; Cao, Hong-Min; Cseh, Dávid; Dennett-Thorpe, Jane; Gurvits, Leonid I.; Hong, Xiao-Yu; Hook, Isobel M.; Paragi, Zsolt; Schilizzi, Richard T.; Yang, Jun; Zhang, Yingkang

2018-06-01

To date, PMN J2134-0419 (at a redshift z = 4.33) is the second most distant quasar known with a milliarcsecond-scale morphology permitting direct estimates of the jet proper motion. Based on two-epoch observations, we constrained its radio jet proper motion using the very long baseline interferometry (VLBI) technique. The observations were conducted with the European VLBI Network (EVN) at 5 GHz on 1999 November 26 and 2015 October 6. We imaged the central 10-pc scale radio jet emission and modelled its brightness distribution. By identifying a jet component at both epochs separated by 15.86 yr, a proper motion of μ = 0.035 ± 0.023 mas yr-1 is found. It corresponds to an apparent superluminal speed of βa = 4.1 ± 2.7 c. Relativistic beaming at both epochs suggests that the jet viewing angle with respect to the line of sight is smaller than 20°, with a minimum bulk Lorentz factor Γ = 4.3. The small value of the proper motion is in good agreement with the expectations from the cosmological interpretation of the redshift and the current cosmological model. Additionally we analysed archival Very Large Array observations of J2143-0419 and found indication of a bent jet extending to ˜30 kpc.

Towards ecosystem accounting

NARCIS (Netherlands)

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

2015-01-01

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

Dynamical systems of proper characteristic 0

International Nuclear Information System (INIS)

Ahmad, K.H.; Hamoui, A.

1991-07-01

Flows with orbits of proper characteristics 0 exhibit recurrent behaviour, a feature of basic importance in the description of their dynamics. Here, we analyze flows with such orbits relating them with recurrent flows and with flows that exhibit orbital, Poisson or Lagrange stability. (author). 11 refs

Strategy Guideline: Proper Water Heater Selection

Energy Technology Data Exchange (ETDEWEB)

Hoeschele, M. [Alliance for Residential Building Innovation, Davis, CA (United States); Springer, D. [Alliance for Residential Building Innovation, Davis, CA (United States); German, A. [Alliance for Residential Building Innovation, Davis, CA (United States); Staller, J. [Alliance for Residential Building Innovation, Davis, CA (United States); Zhang, Y. [Alliance for Residential Building Innovation, Davis, CA (United States)

2015-04-01

This Strategy Guideline on proper water heater selection was developed by the Building America team Alliance for Residential Building Innovation to provide step-by-step procedures for evaluating preferred cost-effective options for energy efficient water heater alternatives based on local utility rates, climate, and anticipated loads.

Strategy Guideline. Proper Water Heater Selection

Energy Technology Data Exchange (ETDEWEB)

Hoeschele, M. [Alliance for Residential Building Innovation (ARBI), Davis, CA (United States); Springer, D. [Alliance for Residential Building Innovation (ARBI), Davis, CA (United States); German, A. [Alliance for Residential Building Innovation (ARBI), Davis, CA (United States); Staller, J. [Alliance for Residential Building Innovation (ARBI), Davis, CA (United States); Zhang, Y. [Alliance for Residential Building Innovation (ARBI), Davis, CA (United States)

2015-04-09

This Strategy Guideline on proper water heater selection was developed by the Building America team Alliance for Residential Building Innovation to provide step-by-step procedures for evaluating preferred cost-effective options for energy efficient water heater alternatives based on local utility rates, climate, and anticipated loads.

Accounting for Framing-Effects - an informational approach to intensionality in the Bolker-Jeffrey decision model

OpenAIRE

Bourgeois-Gironde , Sacha; Giraud , Raphaël

2005-01-01

We suscribe to an account of framing-effects in decision theory in terms of an inference to a background informationa by the hearer when a speaker uses a certain frame while other equivalent frames were also available. This account was sketched by Craig McKenzie. We embed it in Bolker-Jeffrey decision model (or logic of action) - one main reason of this is that this latter model makes preferences bear on propositions. We can deduce a given anomaly or cognitive bias (namely framing-effects) in...

Display of the information model accounting system

Directory of Open Access Journals (Sweden)

Matija Varga

2011-12-01

Full Text Available This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.

Accounting for Local Dependence with the Rasch Model: The Paradox of Information Increase.

Science.gov (United States)

Andrich, David

Test theories imply statistical, local independence. Where local independence is violated, models of modern test theory that account for it have been proposed. One violation of local independence occurs when the response to one item governs the response to a subsequent item. Expanding on a formulation of this kind of violation between two items in the dichotomous Rasch model, this paper derives three related implications. First, it formalises how the polytomous Rasch model for an item constituted by summing the scores of the dependent items absorbs the dependence in its threshold structure. Second, it shows that as a consequence the unit when the dependence is accounted for is not the same as if the items had no response dependence. Third, it explains the paradox, known, but not explained in the literature, that the greater the dependence of the constituent items the greater the apparent information in the constituted polytomous item when it should provide less information.

[Application of detecting and taking overdispersion into account in Poisson regression model].

Science.gov (United States)

Bouche, G; Lepage, B; Migeot, V; Ingrand, P

2009-08-01

Researchers often use the Poisson regression model to analyze count data. Overdispersion can occur when a Poisson regression model is used, resulting in an underestimation of variance of the regression model parameters. Our objective was to take overdispersion into account and assess its impact with an illustration based on the data of a study investigating the relationship between use of the Internet to seek health information and number of primary care consultations. Three methods, overdispersed Poisson, a robust estimator, and negative binomial regression, were performed to take overdispersion into account in explaining variation in the number (Y) of primary care consultations. We tested overdispersion in the Poisson regression model using the ratio of the sum of Pearson residuals over the number of degrees of freedom (chi(2)/df). We then fitted the three models and compared parameter estimation to the estimations given by Poisson regression model. Variance of the number of primary care consultations (Var[Y]=21.03) was greater than the mean (E[Y]=5.93) and the chi(2)/df ratio was 3.26, which confirmed overdispersion. Standard errors of the parameters varied greatly between the Poisson regression model and the three other regression models. Interpretation of estimates from two variables (using the Internet to seek health information and single parent family) would have changed according to the model retained, with significant levels of 0.06 and 0.002 (Poisson), 0.29 and 0.09 (overdispersed Poisson), 0.29 and 0.13 (use of a robust estimator) and 0.45 and 0.13 (negative binomial) respectively. Different methods exist to solve the problem of underestimating variance in the Poisson regression model when overdispersion is present. The negative binomial regression model seems to be particularly accurate because of its theorical distribution ; in addition this regression is easy to perform with ordinary statistical software packages.

Making Collaborative Innovation Accountable

DEFF Research Database (Denmark)

Sørensen, Eva

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

Current account imbalances in the euro area

Directory of Open Access Journals (Sweden)

Klára Plecitá

2013-01-01

Full Text Available While the current account balance for the euro area as a whole has been in balance, divergences in current account positions among the euro-area members have widened since the introduction of the common currency euro. During the last 13 years Portugal, Greece and Spain have run large and persistent current account deficits, whereas Luxembourg, the Netherlands, Finland or Germany have displayed during the same period large and persistent surpluses. However, there is no unambiguous agreement among economists, whether this divergence of current account positions of the euro-area countries mirrors growing intra-euro-area imbalances (Gros, 2012 or just reflects proper functioning of the European integration process (Schmitz and von Hagen, 2009. Therefore, the aim of this paper is to estimate equilibrium current account position for each of the original 12 euro area countries so that it is possible to assess whether the divergence of intra-euro current account balances could be explained on the basis of economic fundamentals or it just reflects misallocation of resources and thus macroeconomic imbalances. The equilibrium current account balance is estimated using a panel-econometric technique for a sample of 30 industrial countries, which represent euro-area member states and their main business partners, over the period 1993–2011. Economic fundamentals affecting the equilibrium current account position are selected on the basis of the saving-investment balance, the trade balance and the net income balance, to ensure that we take into an account all theoretically important explanatory variables. We find that the main determinants of current account norms in our sample are fiscal balance, a country’s net international investment position, oil balance and a country’s stage of economic development. The major part of the euro-area countries exhibits current account positions close to their equilibrium levels with the exception of the Netherlands and

Investigating differences between proper and common nouns using novel word learning

Directory of Open Access Journals (Sweden)

Anastasiya Romanova

2014-04-01

Full Text Available Empirical studies have shown higher rates of tip-of-the-tongue states for proper nouns, in comparison to common nouns, in non-brain-damaged speakers (e.g., Valentine & Moore, 1995, and higher retrieval failure rates for proper nouns relative to common nouns in people with aphasia (e.g., Semenza, 2009. Some authors suggest the source of these differences lies in logical properties (e.g., Semenza, 2009. That is, common nouns refer to a category of beings or objects that share certain semantic properties, while proper nouns designate specific individual beings or objects with unique features. Other authors attribute the distinction in processing to a number of statistical properties that differ across common and proper nouns (Kay, Hanley, & Miles, 2001. The aims of the present study were: 1 to dissociate the effects of logical and statistical properties by using novel words with equal statistical properties; 2 to determine whether people with aphasia show disproportionate impairments in learning proper nouns relative to common nouns, compared to aged-matched subjects. Methods We tested young (n=16 and elderly (n=14 adult non-brain-damaged participants and people with aphasia (n=2. Items-to-be-learnt were given as representatives of an unknown species (n=10 in the common noun condition, or as individual creatures (n=10 in the proper noun condition. The experiment consisted of 5 sessions. Each session included a learning phase and a test phase with naming and word-picture verification tasks. Results and Discussion Preliminary analysis showed learning of both common and proper nouns for both younger (F(4=140.68, p<.01 and elderly (F(4=34.87, p<.01 non-brain-damaged participants, with learning being significantly better for the younger group (F(4=6.5, p<.01. Contrary to expectations, performance on proper nouns was better than that for common nouns for both young and elderly subjects (F(1=6.47, p=.02 and F(1=9.75, p<.01, respectively, possibly due to

Computation of Asteroid Proper Elements on the Grid

Science.gov (United States)

Novakovic, B.; Balaz, A.; Knezevic, Z.; Potocnik, M.

2009-12-01

A procedure of gridification of the computation of asteroid proper orbital elements is described. The need to speed up the time consuming computations and make them more efficient is justified by the large increase of observational data expected from the next generation all sky surveys. We give the basic notion of proper elements and of the contemporary theories and methods used to compute them for different populations of objects. Proper elements for nearly 70,000 asteroids are derived since the beginning of use of the Grid infrastructure for the purpose. The average time for the catalogs update is significantly shortened with respect to the time needed with stand-alone workstations. We also present basics of the Grid computing, the concepts of Grid middleware and its Workload management system. The practical steps we undertook to efficiently gridify our application are described in full detail. We present the results of a comprehensive testing of the performance of different Grid sites, and offer some practical conclusions based on the benchmark results and on our experience. Finally, we propose some possibilities for the future work.

Proper Names in Dialectal Idioms: Stages of Idiomatization

Directory of Open Access Journals (Sweden)

Ekaterina S. Kogan

2014-06-01

Full Text Available The article deals with the functioning of proper names (both personal and place names and their derivatives in dialectal idioms. Based upon the criteria of the establishing of the idiomatic status of word combinations, traditionally used in contemporary lexicology, the author marks out four stages of the entry of units containing proper names and their derivatives into a regional idiomatic inventory: 1 word combinations with figurative meanings and transparent motivation easily decoded by every member of the local community (e. g., naryaditsa kak Anisya Klimovskaya ‘to be slovenly dressed’; 2 word combinations with a proper name localizing a nationally known idiom (e. g., zhelninsky telyonok ‘screaming person’; 3 word combinations including a name with a general meaning (e. g., Masha s Yashey ‘two inseparable persons’; 4 idioms with non-transparent motivation (e. g., tutursky pop ‘cuckoo male’. The analyzed data are retrieved from dialect dictionaries (including those of idioms and notes made by the Ural Federal University Toponymic Expeditions in Kostroma Region in 2011–2013.

Modelling Job-Related and Personality Predictors of Intention to Pursue Accounting Careers among Undergraduate Students in Ghana

Science.gov (United States)

Mbawuni, Joseph; Nimako, Simon Gyasi

2015-01-01

This study principally investigates job-related and personality factors that determine Ghanaian accounting students' intentions to pursue careers in accounting. It draws on a rich body of existing literature to develop a research model. Primary data were collected from a cross-sectional survey of 516 final year accounting students in a Ghanaian…

How Students Learn from Multiple Contexts and Definitions: Proper Time as a Coordination Class

Science.gov (United States)

Levrini, Olivia; diSessa, Andrea A.

2008-01-01

This article provides an empirical analysis of a single classroom episode in which students reveal difficulties with the concept of proper time in special relativity but slowly make progress in improving their understanding. The theoretical framework used is "coordination class theory," which is an evolving model of concepts and conceptual change.…

ATHENA radiation model

International Nuclear Information System (INIS)

Shumway, R.W.

1987-10-01

The ATHENA computer program has many features that make it desirable to use as a space reactor evaluation tool. One of the missing features was a surface-to-surface thermal radiation model. A model was developed that allows any of the regular ATHENA heat slabs to radiate to any other heat slab. The view factors and surface emissivities must be specified by the user. To verify that the model was properly accounting for radiant energy transfer, two different types of test calculations were performed. Both calculations have excellent results. The updates have been used on both the INEL CDC-176 and the Livermore Cray. 7 refs., 2 figs., 6 tabs

Fast algorithms for finding proper strategies in game trees

DEFF Research Database (Denmark)

Miltersen, Peter Bro; Sørensen, Troels Bjerre

2008-01-01

We show how to find a normal form proper equilibrium in behavior strategies of a given two-player zero-sum extensive form game with imperfect information but perfect recall. Our algorithm solves a finite sequence of linear programs and runs in polynomial time. For the case of a perfect information...... game, we show how to find a normal form proper equilibrium in linear time by a simple backwards induction procedure....

Accountability and non-proliferation nuclear regime: a review of the mutual surveillance Brazilian-Argentine model for nuclear safeguards

International Nuclear Information System (INIS)

Xavier, Roberto Salles

2014-01-01

The regimes of accountability, the organizations of global governance and institutional arrangements of global governance of nuclear non-proliferation and of Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards are the subject of research. The starting point is the importance of the institutional model of global governance for the effective control of non-proliferation of nuclear weapons. In this context, the research investigates how to structure the current arrangements of the international nuclear non-proliferation and what is the performance of model Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards in relation to accountability regimes of global governance. For that, was searched the current literature of three theoretical dimensions: accountability, global governance and global governance organizations. In relation to the research method was used the case study and the treatment technique of data the analysis of content. The results allowed: to establish an evaluation model based on accountability mechanisms; to assess how behaves the model Mutual Vigilance Brazilian-Argentine Nuclear Safeguards front of the proposed accountability regime; and to measure the degree to which regional arrangements that work with systems of global governance can strengthen these international systems. (author)

Accounting for household heterogeneity in general equilibrium economic growth models

International Nuclear Information System (INIS)

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

2012-01-01

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

Developing a tuberculosis transmission model that accounts for changes in population health.

Science.gov (United States)

Oxlade, Olivia; Schwartzman, Kevin; Benedetti, Andrea; Pai, Madhukar; Heymann, Jody; Menzies, Dick

2011-01-01

Simulation models are useful in policy planning for tuberculosis (TB) control. To accurately assess interventions, important modifiers of the epidemic should be accounted for in evaluative models. Improvements in population health were associated with the declining TB epidemic in the pre-antibiotic era and may be relevant today. The objective of this study was to develop and validate a TB transmission model that accounted for changes in population health. We developed a deterministic TB transmission model, using reported data from the pre-antibiotic era in England. Change in adjusted life expectancy, used as a proxy for general health, was used to determine the rate of change of key epidemiological parameters. Predicted outcomes included risk of TB infection and TB mortality. The model was validated in the setting of the Netherlands and then applied to modern Peru. The model, developed in the setting of England, predicted TB trends in the Netherlands very accurately. The R(2) value for correlation between observed and predicted data was 0.97 and 0.95 for TB infection and mortality, respectively. In Peru, the predicted decline in incidence prior to the expansion of "Directly Observed Treatment Short Course" (The DOTS strategy) was 3.7% per year (observed = 3.9% per year). After DOTS expansion, the predicted decline was very similar to the observed decline of 5.8% per year. We successfully developed and validated a TB model, which uses a proxy for population health to estimate changes in key epidemiology parameters. Population health contributed significantly to improvement in TB outcomes observed in Peru. Changing population health should be incorporated into evaluative models for global TB control.

Accounting of inter-electron correlations in the model of mobile electron shells

International Nuclear Information System (INIS)

Panov, Yu.D.; Moskvin, A.S.

2000-01-01

One studied the basic peculiar features of the model for mobile electron shells for multielectron atom or cluster. One offered a variation technique to take account of the electron correlations where the coordinates of the centre of single-particle atomic orbital served as variation parameters. It enables to interpret dramatically variation of electron density distribution under anisotropic external effect in terms of the limited initial basis. One studied specific correlated states that might make correlation contribution into the orbital current. Paper presents generalization of the typical MO-LCAO pattern with the limited set of single particle functions enabling to take account of additional multipole-multipole interactions in the cluster [ru

Emerging accounting trends accounting for leases.

Science.gov (United States)

Valletta, Robert; Huggins, Brian

2010-12-01

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

The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

Directory of Open Access Journals (Sweden)

Sandeep Goel

2016-09-01

Full Text Available The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accounting as motivated by a desire for earnings management. It analyzes the sample units’ performance in regard to accrual-indicators vs. cash-indicators and their pervasiveness on stock pricing in India. In India, the corporate ownership model is the Promoter Dominated Shareholders Model (PDSHM which makes this study unique in highlighting earnings management motivation. The units show a market preference for accrual numbers and motivation for earnings management as clear in their stock pricing behavior. I hope the study improves investors’ perception of the reliability of a firm’s performance, as measured by earnings. It is of use to the users of financial accounting and corporate finance globally for rationalizing the motivation behind earnings manipulation by the management.

CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

Directory of Open Access Journals (Sweden)

Cristina PRICHICI

2015-04-01

Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

Accounting for selection bias in species distribution models: An econometric approach on forested trees based on structural modeling

Science.gov (United States)

Ay, Jean-Sauveur; Guillemot, Joannès; Martin-StPaul, Nicolas K.; Doyen, Luc; Leadley, Paul

2015-04-01

Species distribution models (SDMs) are widely used to study and predict the outcome of global change on species. In human dominated ecosystems the presence of a given species is the result of both its ecological suitability and human footprint on nature such as land use choices. Land use choices may thus be responsible for a selection bias in the presence/absence data used in SDM calibration. We present a structural modelling approach (i.e. based on structural equation modelling) that accounts for this selection bias. The new structural species distribution model (SSDM) estimates simultaneously land use choices and species responses to bioclimatic variables. A land use equation based on an econometric model of landowner choices was joined to an equation of species response to bioclimatic variables. SSDM allows the residuals of both equations to be dependent, taking into account the possibility of shared omitted variables and measurement errors. We provide a general description of the statistical theory and a set of application on forested trees over France using databases of climate and forest inventory at different spatial resolution (from 2km to 8 km). We also compared the output of the SSDM with outputs of a classical SDM in term of bioclimatic response curves and potential distribution under current climate. According to the species and the spatial resolution of the calibration dataset, shapes of bioclimatic response curves the modelled species distribution maps differed markedly between the SSDM and classical SDMs. The magnitude and directions of these differences were dependent on the correlations between the errors from both equations and were highest for higher spatial resolutions. A first conclusion is that the use of classical SDMs can potentially lead to strong miss-estimation of the actual and future probability of presence modelled. Beyond this selection bias, the SSDM we propose represents a crucial step to account for economic constraints on tree

VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ?

OpenAIRE

Valentin Gabriel CRISTEA

2017-01-01

The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.

Accounting for and predicting the influence of spatial autocorrelation in water quality modeling

Science.gov (United States)

Miralha, L.; Kim, D.

2017-12-01

Although many studies have attempted to investigate the spatial trends of water quality, more attention is yet to be paid to the consequences of considering and ignoring the spatial autocorrelation (SAC) that exists in water quality parameters. Several studies have mentioned the importance of accounting for SAC in water quality modeling, as well as the differences in outcomes between models that account for and ignore SAC. However, the capacity to predict the magnitude of such differences is still ambiguous. In this study, we hypothesized that SAC inherently possessed by a response variable (i.e., water quality parameter) influences the outcomes of spatial modeling. We evaluated whether the level of inherent SAC is associated with changes in R-Squared, Akaike Information Criterion (AIC), and residual SAC (rSAC), after accounting for SAC during modeling procedure. The main objective was to analyze if water quality parameters with higher Moran's I values (inherent SAC measure) undergo a greater increase in R² and a greater reduction in both AIC and rSAC. We compared a non-spatial model (OLS) to two spatial regression approaches (spatial lag and error models). Predictor variables were the principal components of topographic (elevation and slope), land cover, and hydrological soil group variables. We acquired these data from federal online sources (e.g. USGS). Ten watersheds were selected, each in a different state of the USA. Results revealed that water quality parameters with higher inherent SAC showed substantial increase in R² and decrease in rSAC after performing spatial regressions. However, AIC values did not show significant changes. Overall, the higher the level of inherent SAC in water quality variables, the greater improvement of model performance. This indicates a linear and direct relationship between the spatial model outcomes (R² and rSAC) and the degree of SAC in each water quality variable. Therefore, our study suggests that the inherent level of

Accounting for Uncertainty in Decision Analytic Models Using Rank Preserving Structural Failure Time Modeling: Application to Parametric Survival Models.

Science.gov (United States)

Bennett, Iain; Paracha, Noman; Abrams, Keith; Ray, Joshua

2018-01-01

Rank Preserving Structural Failure Time models are one of the most commonly used statistical methods to adjust for treatment switching in oncology clinical trials. The method is often applied in a decision analytic model without appropriately accounting for additional uncertainty when determining the allocation of health care resources. The aim of the study is to describe novel approaches to adequately account for uncertainty when using a Rank Preserving Structural Failure Time model in a decision analytic model. Using two examples, we tested and compared the performance of the novel Test-based method with the resampling bootstrap method and with the conventional approach of no adjustment. In the first example, we simulated life expectancy using a simple decision analytic model based on a hypothetical oncology trial with treatment switching. In the second example, we applied the adjustment method on published data when no individual patient data were available. Mean estimates of overall and incremental life expectancy were similar across methods. However, the bootstrapped and test-based estimates consistently produced greater estimates of uncertainty compared with the estimate without any adjustment applied. Similar results were observed when using the test based approach on a published data showing that failing to adjust for uncertainty led to smaller confidence intervals. Both the bootstrapping and test-based approaches provide a solution to appropriately incorporate uncertainty, with the benefit that the latter can implemented by researchers in the absence of individual patient data. Copyright © 2018 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

Model of inventory replenishment in periodic review accounting for the occurrence of shortages

Directory of Open Access Journals (Sweden)

Stanisław Krzyżaniak

2014-03-01

Full Text Available Background: Despite the development of alternative concepts of goods flow management, the inventory management under conditions of random variations of demand is still an important issue, both from the point of view of inventory keeping and replenishment costs and the service level measured as the level of inventory availability. There is a number of inventory replenishment systems used in these conditions, but they are mostly developments of two basic systems: reorder point-based and periodic review-based. The paper deals with the latter system. Numerous researches indicate the need to improve the classical models describing that system, the reason being mainly the necessity to adapt the model better to the actual conditions. This allows a correct selection of parameters that control the used inventory replenishment system and - as a result - to obtain expected economic effects. Methods: This research aimed at building a model of the periodic review system to reflect the relations (observed during simulation tests between the volume of inventory shortages and the degree of accounting for so-called deferred demand, and the service level expressed as the probability of satisfying the demand in the review and the inventory replenishment cycle. The following model building and testing method has been applied: numerical simulation of inventory replenishment - detailed analysis of simulation results - construction of the model taking into account the regularities observed during the simulations - determination of principles of solving the system of relations creating the model - verification of the results obtained from the model using the results from simulation. Results: Presented are selected results of calculations based on classical formulas and using the developed model, which describe the relations between the service level and the parameters controlling the discussed inventory replenishment system. The results are compared to the simulation

One Model Fits All: Explaining Many Aspects of Number Comparison within a Single Coherent Model-A Random Walk Account

Science.gov (United States)

Reike, Dennis; Schwarz, Wolf

2016-01-01

The time required to determine the larger of 2 digits decreases with their numerical distance, and, for a given distance, increases with their magnitude (Moyer & Landauer, 1967). One detailed quantitative framework to account for these effects is provided by random walk models. These chronometric models describe how number-related noisy…

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.

Kawase & McDermott revisited with a proper ocean model.

Science.gov (United States)

Jochum, Markus; Poulsen, Mads; Nuterman, Roman

2017-04-01

A suite of experiments with global ocean models is used to test the hypothesis that Southern Ocean (SO) winds can modify the strength of the Atlantic Meridional Overturning Circulation (AMOC). It is found that for 3 and 1 degree resolution models the results are consistent with Toggweiler & Samuels (1995): stronger SO winds lead to a slight increase of the AMOC. In the simulations with 1/10 degree resolution, however, stronger SO winds weaken the AMOC. We show that these different outcomes are determined by the models' representation of topographic Rossby and Kelvin waves. Consistent with previous literature based on theory and idealized models, first baroclinic waves are slower in the coarse resolution models, but still manage to establish a pattern of global response that is similar to the one in the eddy-permitting model. Because of its different stratification, however, the Atlantic signal is transmitted by higher baroclinic modes. In the coarse resolution model these higher modes are dissipated before they reach 30N, whereas in the eddy-permitting model they reach the subpolar gyre undiminished. This inability of non-eddy-permitting ocean models to represent planetary waves with higher baroclinic modes casts doubt on the ability of climate models to represent non-local effects of climate change. Ideas on how to overcome these difficulties will be discussed.

CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

Directory of Open Access Journals (Sweden)

Dănuţ CHILAREZ

2014-06-01

Full Text Available As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence on the information released by the financial statements, but also on the tax bases and hence on the fiscal cost. This article argues that the sustainability and performance of a business requires, in addition to the effective management of the economic and financial resources in order to maximise performance and to ensure the cash flows, that the management must take into account both the good informing of the information users through the financial statements, and proper management of the fiscal implications in order to record a fiscal cost as low as possible while respecting the legal framework so that the fiscal risk is avoided or reduced as much as possible.

20 CFR 658.415 - Transferring complaints to proper JS office.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Transferring complaints to proper JS office... Agency Js Complaint System § 658.415 Transferring complaints to proper JS office. (a) Where a JS-related... local office serving the area in which the employer is located. Where a JS-related complaint deals with...

The proper name as starting point for basic reading skills

NARCIS (Netherlands)

Both-De Vries, Anna C.; Bus, Adriana G

Does alphabetic-phonetic writing start with the proper name and how does the name affect reading and writing skills? Sixty 4- to 5(1/2)-year-old children from middle SES families with Dutch as their first language wrote their proper name and named letters. For each child we created unique sets of

VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ?

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2017-05-01

Full Text Available The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.

Computation of asteroid proper elements on the Grid

Directory of Open Access Journals (Sweden)

Novaković B.

2009-01-01

Full Text Available A procedure of gridification of the computation of asteroid proper orbital elements is described. The need to speed up the time consuming computations and make them more efficient is justified by the large increase of observational data expected from the next generation all sky surveys. We give the basic notion of proper elements and of the contemporary theories and methods used to compute them for different populations of objects. Proper elements for nearly 70,000 asteroids are derived since the beginning of use of the Grid infrastructure for the purpose. The average time for the catalogs update is significantly shortened with respect to the time needed with stand-alone workstations. We also present basics of the Grid computing, the concepts of Grid middleware and its Workload management system. The practical steps we undertook to efficiently gridify our application are described in full detail. We present the results of a comprehensive testing of the performance of different Grid sites, and offer some practical conclusions based on the benchmark results and on our experience. Finally, we propose some possibilities for the future work.

Computation of Asteroid Proper Elements on the Grid

Directory of Open Access Journals (Sweden)

Novaković, B.

2009-12-01

Full Text Available A procedure of gridification of the computation of asteroid proper orbital elements is described. The need to speed up the time consuming computations and make them more efficient is justified by the large increase of observational data expected from the next generation all sky surveys. We give the basic notion of proper elements and of the contemporary theories and methods used to compute them for different populations of objects. Proper elements for nearly 70,000 asteroids are derived since the beginning of use of the Grid infrastructure for the purpose. The average time for the catalogs update is significantly shortened with respect to the time needed with stand-alone workstations. We also present basics of the Grid computing, the concepts of Grid middleware and its Workload management system. The practical steps we undertook to efficiently gridify our application are described in full detail. We present the results of a comprehensive testing of the performance of different Grid sites, and offer some practical conclusions based on the benchmark results and on our experience. Finally, we propose some possibilities for the future work.

Yalın düşünce ve Muhasebe (Lean Thinking and Accounting

Directory of Open Access Journals (Sweden)

Baki Rıza BALCI

2011-01-01

Full Text Available The aim of this article is to introduce the relationship between Lean Thinking and Accounting. It is explained in detail the kinds of reports generated when Lean Thinking implemented in accounting.It is identified that accounting, which could not keep pace with Lean Transformation and remain traditional, shares the failures of companies, who went Lean. This article emphasize that the companies that want to transform themselves into Lean, have to generate proper reports that suit Lean transformation. The types of reports are explained.Literature was scanned and some sample reports are submitted to the Turkish companies that want to go Lean and successful in their Lean efforts.

An enhanced temperature index model for debris-covered glaciers accounting for thickness effect

Science.gov (United States)

Carenzo, M.; Pellicciotti, F.; Mabillard, J.; Reid, T.; Brock, B. W.

2016-08-01

Debris-covered glaciers are increasingly studied because it is assumed that debris cover extent and thickness could increase in a warming climate, with more regular rockfalls from the surrounding slopes and more englacial melt-out material. Debris energy-balance models have been developed to account for the melt rate enhancement/reduction due to a thin/thick debris layer, respectively. However, such models require a large amount of input data that are not often available, especially in remote mountain areas such as the Himalaya, and can be difficult to extrapolate. Due to their lower data requirements, empirical models have been used extensively in clean glacier melt modelling. For debris-covered glaciers, however, they generally simplify the debris effect by using a single melt-reduction factor which does not account for the influence of varying debris thickness on melt and prescribe a constant reduction for the entire melt across a glacier. In this paper, we present a new temperature-index model that accounts for debris thickness in the computation of melt rates at the debris-ice interface. The model empirical parameters are optimized at the point scale for varying debris thicknesses against melt rates simulated by a physically-based debris energy balance model. The latter is validated against ablation stake readings and surface temperature measurements. Each parameter is then related to a plausible set of debris thickness values to provide a general and transferable parameterization. We develop the model on Miage Glacier, Italy, and then test its transferability on Haut Glacier d'Arolla, Switzerland. The performance of the new debris temperature-index (DETI) model in simulating the glacier melt rate at the point scale is comparable to the one of the physically based approach, and the definition of model parameters as a function of debris thickness allows the simulation of the nonlinear relationship of melt rate to debris thickness, summarised by the �

Computing more proper covariances of energy dependent nuclear data

International Nuclear Information System (INIS)

Vanhanen, R.

2016-01-01

Highlights: • We present conditions for covariances of energy dependent nuclear data to be proper. • We provide methods to detect non-positive and inconsistent covariances in ENDF-6 format. • We propose methods to find nearby more proper covariances. • The methods can be used as a part of a quality assurance program. - Abstract: We present conditions for covariances of energy dependent nuclear data to be proper in the sense that the covariances are positive, i.e., its eigenvalues are non-negative, and consistent with respect to the sum rules of nuclear data. For the ENDF-6 format covariances we present methods to detect non-positive and inconsistent covariances. These methods would be useful as a part of a quality assurance program. We also propose methods that can be used to find nearby more proper energy dependent covariances. These methods can be used to remove unphysical components, while preserving most of the physical components. We consider several different senses in which the nearness can be measured. These methods could be useful if a re-evaluation of improper covariances is not feasible. Two practical examples are processed and analyzed. These demonstrate some of the properties of the methods. We also demonstrate that the ENDF-6 format covariances of linearly dependent nuclear data should usually be encoded with the derivation rules.

The Requirement of Being a "Fit and Proper" Person for the Legal ...

African Journals Online (AJOL)

An important requirement for admission as an attorney or advocate is to be a "fit and proper" person. Lawyers are also struck from the respective rolls of advocates or attorneys if they cease to be "fit and proper". This requirement of being a "fit and proper" person is not defined or described in legislation. It is left to the ...

A Simple Approach to Account for Climate Model Interdependence in Multi-Model Ensembles

Science.gov (United States)

Herger, N.; Abramowitz, G.; Angelil, O. M.; Knutti, R.; Sanderson, B.

2016-12-01

Multi-model ensembles are an indispensable tool for future climate projection and its uncertainty quantification. Ensembles containing multiple climate models generally have increased skill, consistency and reliability. Due to the lack of agreed-on alternatives, most scientists use the equally-weighted multi-model mean as they subscribe to model democracy ("one model, one vote").Different research groups are known to share sections of code, parameterizations in their model, literature, or even whole model components. Therefore, individual model runs do not represent truly independent estimates. Ignoring this dependence structure might lead to a false model consensus, wrong estimation of uncertainty and effective number of independent models.Here, we present a way to partially address this problem by selecting a subset of CMIP5 model runs so that its climatological mean minimizes the RMSE compared to a given observation product. Due to the cancelling out of errors, regional biases in the ensemble mean are reduced significantly.Using a model-as-truth experiment we demonstrate that those regional biases persist into the future and we are not fitting noise, thus providing improved observationally-constrained projections of the 21st century. The optimally selected ensemble shows significantly higher global mean surface temperature projections than the original ensemble, where all the model runs are considered. Moreover, the spread is decreased well beyond that expected from the decreased ensemble size.Several previous studies have recommended an ensemble selection approach based on performance ranking of the model runs. Here, we show that this approach can perform even worse than randomly selecting ensemble members and can thus be harmful. We suggest that accounting for interdependence in the ensemble selection process is a necessary step for robust projections for use in impact assessments, adaptation and mitigation of climate change.

Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards

Science.gov (United States)

1999-01-11

Appendix B. Continued Need for Cost Accounting Standards Asset Valuations. GAAP requires that assets be revalued after mergers and acquisitions. If the...purchase method is used to revalue assets , depreciation and amortization costs may increase drastically to be passed on as increased costs on...contractor fully for the assets through normal depreciation . Contractor Pension Plans. Government-funded pension assets must be properly allocated

Estimating the costs of reducing CO2 emission via avoided deforestation with integrated assessment modelling

NARCIS (Netherlands)

Overmars, K.P.; Tabeau, A.A.; Stehfest, E.; Meijl, van J.C.M.

2012-01-01

Estimates for deforestation and forest degradation were shown to account for about 17% of greenhouse gas emissions. The implementation of REDD is suggested to provide substantial emission reductions at low costs. Proper calculation of such a costs requires integrated modeling approach involving

Towards New Empirical Versions of Financial and Accounting Models Corrected for Measurement Errors

OpenAIRE

Francois-Éric Racicot; Raymond Théoret; Alain Coen

2006-01-01

In this paper, we propose a new empirical version of the Fama and French Model based on the Hausman (1978) specification test and aimed at discarding measurement errors in the variables. The proposed empirical framework is general enough to be used for correcting other financial and accounting models of measurement errors. Removing measurement errors is important at many levels as information disclosure, corporate governance and protection of investors.

A regional-scale, high resolution dynamical malaria model that accounts for population density, climate and surface hydrology.

Science.gov (United States)

Tompkins, Adrian M; Ermert, Volker

2013-02-18

The relative roles of climate variability and population related effects in malaria transmission could be better understood if regional-scale dynamical malaria models could account for these factors. A new dynamical community malaria model is introduced that accounts for the temperature and rainfall influences on the parasite and vector life cycles which are finely resolved in order to correctly represent the delay between the rains and the malaria season. The rainfall drives a simple but physically based representation of the surface hydrology. The model accounts for the population density in the calculation of daily biting rates. Model simulations of entomological inoculation rate and circumsporozoite protein rate compare well to data from field studies from a wide range of locations in West Africa that encompass both seasonal endemic and epidemic fringe areas. A focus on Bobo-Dioulasso shows the ability of the model to represent the differences in transmission rates between rural and peri-urban areas in addition to the seasonality of malaria. Fine spatial resolution regional integrations for Eastern Africa reproduce the malaria atlas project (MAP) spatial distribution of the parasite ratio, and integrations for West and Eastern Africa show that the model grossly reproduces the reduction in parasite ratio as a function of population density observed in a large number of field surveys, although it underestimates malaria prevalence at high densities probably due to the neglect of population migration. A new dynamical community malaria model is publicly available that accounts for climate and population density to simulate malaria transmission on a regional scale. The model structure facilitates future development to incorporate migration, immunity and interventions.

The Essentials of Proper Wine Service.

Science.gov (United States)

Manago, Gary H.

This instructional unit was designed to assist the food services instructor and/or the restaurant manager in training students and/or staff in the proper procedure for serving wines to guests. The lesson plans included in this unit focus on: (1) the different types of wine glasses and their uses; (2) the parts of a wine glass; (3) the proper…

Data verification and materials accountancy for two accounting periods

International Nuclear Information System (INIS)

Beedgen, R.

1985-01-01

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

Taming creative accounting via international financial reporting standards: The Nigerian scenario

Directory of Open Access Journals (Sweden)

Godsday Edesiri Okoro

2017-12-01

Full Text Available Creative accounting has remained a contentious issue, raising series of arguments in the accounting literature. These arguments are premised on twofold: positive creative accounting (ethical and negative creative accounting (unethical. Positive creative accounting is grounded on ‘fair’ accounting practices while negative creative accounting is built on ‘inappropriate’ accounting practices that may be mendacious to users of accounting numbers. Creative accounting is a way of ethically assisting firms out of the compass of crashing out of business but rather it has been seen as an instrument of destruction. However, this paper examined international financial reporting standards (IFRSs as a way of taming creative accounting as well as factors that trigger unethical accounting practices in Nigeria. The paper utilized structured questionnaires administered to 120 professionals (auditors, investors, stockbrokers. The Pearson Product Moment Correlation statistical tool was used in analyzing the field data. Based on the analysis, we found that IFRSs can be used to tame creative accounting. This implies that IFRSs moderate excessive unethical accounting practices. We found that one of the most significant factors triggering negative creative accounting is ‘conflict of interest’. On the basis of the findings, we recommended that ethical standards by the accounting profession should be properly aligned to suit the present business environment and sustained so as to checkmate excessive use of creative accounting. Also, IFRSs should be fully implemented by all corporate firms as well as more ethical standards that may guide management on creative accounting should be made available by regulatory framework of accounting so as to guide its use without it being detrimental to stakeholders.

Spectral Neugebauer-based color halftone prediction model accounting for paper fluorescence.

Science.gov (United States)

Hersch, Roger David

2014-08-20

We present a spectral model for predicting the fluorescent emission and the total reflectance of color halftones printed on optically brightened paper. By relying on extended Neugebauer models, the proposed model accounts for the attenuation by the ink halftones of both the incident exciting light in the UV wavelength range and the emerging fluorescent emission in the visible wavelength range. The total reflectance is predicted by adding the predicted fluorescent emission relative to the incident light and the pure reflectance predicted with an ink-spreading enhanced Yule-Nielsen modified Neugebauer reflectance prediction model. The predicted fluorescent emission spectrum as a function of the amounts of cyan, magenta, and yellow inks is very accurate. It can be useful to paper and ink manufacturers who would like to study in detail the contribution of the fluorescent brighteners and the attenuation of the fluorescent emission by ink halftones.

Accounting for sex differences in PTSD: A multi-variable mediation model.

Science.gov (United States)

Christiansen, Dorte M; Hansen, Maj

2015-01-01

Approximately twice as many females as males are diagnosed with posttraumatic stress disorder (PTSD). However, little is known about why females report more PTSD symptoms than males. Prior studies have generally focused on few potential mediators at a time and have often used methods that were not ideally suited to test for mediation effects. Prior research has identified a number of individual risk factors that may contribute to sex differences in PTSD severity, although these cannot fully account for the increased symptom levels in females when examined individually. The present study is the first to systematically test the hypothesis that a combination of pre-, peri-, and posttraumatic risk factors more prevalent in females can account for sex differences in PTSD severity. The study was a quasi-prospective questionnaire survey assessing PTSD and related variables in 73.3% of all Danish bank employees exposed to bank robbery during the period from April 2010 to April 2011. Participants filled out questionnaires 1 week (T1, N=450) and 6 months after the robbery (T2, N=368; 61.1% females). Mediation was examined using an analysis designed specifically to test a multiple mediator model. Females reported more PTSD symptoms than males and higher levels of neuroticism, depression, physical anxiety sensitivity, peritraumatic fear, horror, and helplessness (the A2 criterion), tonic immobility, panic, dissociation, negative posttraumatic cognitions about self and the world, and feeling let down. These variables were included in the model as potential mediators. The combination of risk factors significantly mediated the association between sex and PTSD severity, accounting for 83% of the association. The findings suggest that females report more PTSD symptoms because they experience higher levels of associated risk factors. The results are relevant to other trauma populations and to other trauma-related psychiatric disorders more prevalent in females, such as depression

Analysis of a microscopic model of taking into account 2p2h configurations

International Nuclear Information System (INIS)

Kamerdzhiev, S.P.; Tkachev, V.N.

1986-01-01

The Green's-function method has been used to obtain a general equation for the effective field in a nucleus, taking into account both 1p1h and 2p2h configurations. This equation has been used as the starting point for derivation of a previously developed microscopic model of taking 1p1h+phonon configurations into account in magic nuclei. The equation for the density matrix is analyzed in this model. It is shown that the number of quasiparticles is conserved. An equation is obtained for the effective field in the coordinate representation, which provides a formulation of the problem in the 1p1h+2p2h+continuum approximation. The equation is derived and quantitatively analyzed in the space of one-phonon states

Enhancing Student Learning: An Examination of the Student Use of Textbooks in Financial Accounting

Science.gov (United States)

Jones, Jefferson P.

2011-01-01

As accounting instructors, we provide our students with guidance that will assist them in more effectively and efficiently learning the required material. Often, this guidance includes prescriptive advice on how to properly use their textbook. However, little evidence exists as to whether students actually follow our advice on how to use their…

Aeroelastic System Development Using Proper Orthogonal Decomposition and Volterra Theory

Science.gov (United States)

Lucia, David J.; Beran, Philip S.; Silva, Walter A.

2003-01-01

This research combines Volterra theory and proper orthogonal decomposition (POD) into a hybrid methodology for reduced-order modeling of aeroelastic systems. The out-come of the method is a set of linear ordinary differential equations (ODEs) describing the modal amplitudes associated with both the structural modes and the POD basis functions for the uid. For this research, the structural modes are sine waves of varying frequency, and the Volterra-POD approach is applied to the fluid dynamics equations. The structural modes are treated as forcing terms which are impulsed as part of the uid model realization. Using this approach, structural and uid operators are coupled into a single aeroelastic operator. This coupling converts a free boundary uid problem into an initial value problem, while preserving the parameter (or parameters) of interest for sensitivity analysis. The approach is applied to an elastic panel in supersonic cross ow. The hybrid Volterra-POD approach provides a low-order uid model in state-space form. The linear uid model is tightly coupled with a nonlinear panel model using an implicit integration scheme. The resulting aeroelastic model provides correct limit-cycle oscillation prediction over a wide range of panel dynamic pressure values. Time integration of the reduced-order aeroelastic model is four orders of magnitude faster than the high-order solution procedure developed for this research using traditional uid and structural solvers.

Accounting for imperfect forward modeling in geophysical inverse problems — Exemplified for crosshole tomography

DEFF Research Database (Denmark)

Hansen, Thomas Mejer; Cordua, Knud Skou; Holm Jacobsen, Bo

2014-01-01

forward models, can be more than an order of magnitude larger than the measurement uncertainty. We also found that the modeling error is strongly linked to the spatial variability of the assumed velocity field, i.e., the a priori velocity model.We discovered some general tools by which the modeling error...... synthetic ground-penetrating radar crosshole tomographic inverse problems. Ignoring the modeling error can lead to severe artifacts, which erroneously appear to be well resolved in the solution of the inverse problem. Accounting for the modeling error leads to a solution of the inverse problem consistent...

Accrual based accounting implementation: An approach for modelling major decisions

Directory of Open Access Journals (Sweden)

Ratno Agriyanto

2016-12-01

Full Text Available Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual based accounting to the accrual basis of accounting information use for decision-making basis. We used the survey questionnaires. The data were processed by SEM using statistical software WarpPLS. The results showed that the implementation of the accrual based accounting in City Government Semarang has significantly positively associated with decision-making. Another important finding is the City Government officials of Semarang have personality, low tolerance of ambiguity is a negative effect on the relationship between the implementation of the accrual based accounting for decision making

FEATURES OF ACCOUNTING AND AUDIT OF INSURANCE ORGANIZATIONS IN UKRAINE

Directory of Open Access Journals (Sweden)

А. Sholoiko

2015-04-01

Full Text Available Features of accounting and audit of insurance organizations in Ukraine that are based on the specific characteristics of the insurance activity and legislation are considered. The main of them are the next: the proper organization of accounting is a necessary condition of the activity of the financial institution; there are three groups of requirements to accounting of insurer, including: accounting of contracts; accounting of insurance reserves, formation financial reports in the Ukrainian insurance legislation; the use of IFRS instead of national accounting standards in preparing financial reports of insurance organizations in Ukraine is obligatory and despite of this compilation of primary documents and application of National Chart of Accounts by insurance organizations of Ukraine remains mandatory; it is necessary to follow the frequency of reporting according to national legislation; insurance companies are classified as institutions that must necessarily publish annual financial statements together with the auditor’s report about its accuracy, and this category of institutions are prohibited from using such form of organization of accounting and reporting as directly by the owner or the head of organization; audit of the annual financial statements and consolidated financial statements of insurance companies is mandatory and conducted in accordance with International quality control, auditing, review, other assurance, and related services pronouncements which adopted as national auditing standards by the Audit Chamber of Ukraine. These generalizations are done to make possible the further investigations of developing and improving in this field.

Analysis of Particle-Dispersed Composites Accounting Stochastically for Interfacial Damage

International Nuclear Information System (INIS)

Huajian Chang; Michihiko Nakagaki

2002-01-01

More and more composite materials have been being utilized in nuclear facilities. While the external loading applied, the stress in composite is concentrated, which is harmful and may cause interfacial damage. The de-bonding and sliding at the interface between matrix and particles are the most common phenomena. In this paper, a statistically elastoplastic constitutive model for particle-dispersed composites is developed by accounting stochastically for both interfacial damage and localized plasticity. The effects of damaged interface on the strain field in composite are considered in two ways. First, the damaged interface between the matrix and the particles makes the strain field inside inclusions is different from that of the particles with perfectly bonded interface. Second, it contributes an additional strain, which is due to the displacement jump at the matrix-inclusion interface. This additional is defined as an integration of displacement jumps between the matrix and the particles over their interface. In present paper, the first part is considered by using a modified Eshelby's S-tensor. After deriving the local relative displacement distributions between matrix and inclusion at the interface, the second contribution of damaged interface to the average strain can be expressed in terms of the corresponding Eigen-strain or the uniform external loading, by introducing the damage-relevant tensors, which are transformation tensors and tends to zero if interfacial damage does not take place. Both the tangential and normal discontinuities at the interface are independently modeled. The model uses statistic scheme with distribution functions in the stress/strain space, so that the meso-local effects of plastic deformation, interfacial damage and their interactions are accounted for. In order to verify the feasibility and performance of the proposed constitutive model, numerical calculations are carried out. It is found that the damaged interface conditions of de

USING FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

Science.gov (United States)

The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...

Analysis of the microscopic model taking into account of the 2p2h configurations

International Nuclear Information System (INIS)

Kamerdzhiev, S.P.; Tkachev, V.N.

1986-01-01

A general equation for the effective field inside the nucleus, which takes into account both 1p1h and 2p2h configurations, is derived by the Green function method. This equation is used as a starting point to derive the previously developed microscopic model for account of the > configurations in magic nuclei. The equations for the density matrix are analyzed in this model. It is shown that the quasiparticle number conservation law is valid. The equation for the effective field is written in the coordinate representation. As a result, the problem acquires the formulation in the > approximation. The equation in the space of one-phonon states is derived and quantitatively analyzed

Combined time-varying forecast based on the proper scoring approach for wind power generation

DEFF Research Database (Denmark)

Chen, Xingying; Jiang, Yu; Yu, Kun

2017-01-01

Compared with traditional point forecasts, combined forecast have been proposed as an effective method to provide more accurate forecasts than individual model. However, the literature and research focus on wind-power combined forecasts are relatively limited. Here, based on forecasting error...... distribution, a proper scoring approach is applied to combine plausible models to form an overall time-varying model for the next day forecasts, rather than weights-based combination. To validate the effectiveness of the proposed method, real data of 3 years were used for testing. Simulation results...... demonstrate that the proposed method improves the accuracy of overall forecasts, even compared with a numerical weather prediction....

Assimilation of tourism satellite accounts and applied general equilibrium models to inform tourism policy analysis

OpenAIRE

Rossouw, Riaan; Saayman, Melville

2011-01-01

Historically, tourism policy analysis in South Africa has posed challenges to accurate measurement. The primary reason for this is that tourism is not designated as an 'industry' in standard economic accounts. This paper therefore demonstrates the relevance and need for applied general equilibrium (AGE) models to be completed and extended through an integration with tourism satellite accounts (TSAs) as a tool for policy makers (especially tourism policy makers) in South Africa. The paper sets...

Broad-scale recombination patterns underlying proper disjunction in humans.

Directory of Open Access Journals (Sweden)

Adi Fledel-Alon

2009-09-01

Full Text Available Although recombination is essential to the successful completion of human meiosis, it remains unclear how tightly the process is regulated and over what scale. To assess the nature and stringency of constraints on human recombination, we examined crossover patterns in transmissions to viable, non-trisomic offspring, using dense genotyping data collected in a large set of pedigrees. Our analysis supports a requirement for one chiasma per chromosome rather than per arm to ensure proper disjunction, with additional chiasmata occurring in proportion to physical length. The requirement is not absolute, however, as chromosome 21 seems to be frequently transmitted properly in the absence of a chiasma in females, a finding that raises the possibility of a back-up mechanism aiding in its correct segregation. We also found a set of double crossovers in surprisingly close proximity, as expected from a second pathway that is not subject to crossover interference. These findings point to multiple mechanisms that shape the distribution of crossovers, influencing proper disjunction in humans.

Evaluating the predictive abilities of community occupancy models using AUC while accounting for imperfect detection

Science.gov (United States)

Zipkin, Elise F.; Grant, Evan H. Campbell; Fagan, William F.

2012-01-01

The ability to accurately predict patterns of species' occurrences is fundamental to the successful management of animal communities. To determine optimal management strategies, it is essential to understand species-habitat relationships and how species habitat use is related to natural or human-induced environmental changes. Using five years of monitoring data in the Chesapeake and Ohio Canal National Historical Park, Maryland, USA, we developed four multi-species hierarchical models for estimating amphibian wetland use that account for imperfect detection during sampling. The models were designed to determine which factors (wetland habitat characteristics, annual trend effects, spring/summer precipitation, and previous wetland occupancy) were most important for predicting future habitat use. We used the models to make predictions of species occurrences in sampled and unsampled wetlands and evaluated model projections using additional data. Using a Bayesian approach, we calculated a posterior distribution of receiver operating characteristic area under the curve (ROC AUC) values, which allowed us to explicitly quantify the uncertainty in the quality of our predictions and to account for false negatives in the evaluation dataset. We found that wetland hydroperiod (the length of time that a wetland holds water) as well as the occurrence state in the prior year were generally the most important factors in determining occupancy. The model with only habitat covariates predicted species occurrences well; however, knowledge of wetland use in the previous year significantly improved predictive ability at the community level and for two of 12 species/species complexes. Our results demonstrate the utility of multi-species models for understanding which factors affect species habitat use of an entire community (of species) and provide an improved methodology using AUC that is helpful for quantifying the uncertainty in model predictions while explicitly accounting for

Improved Industrial Development In Nigeria Through Proper ...

African Journals Online (AJOL)

The paper noted that most industrial development strategies in Nigeria did not give attention to technology education. And that technology education as recognized by few of the strategies were not only properly articulated for the tertiary institutions, but also poorly implemented. Therefore, to put technology and thus ...

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.

Directional harmonic theory: a computational Gestalt model to account for illusory contour and vertex formation.

Science.gov (United States)

Lehar, Steven

2003-01-01

Visual illusions and perceptual grouping phenomena offer an invaluable tool for probing the computational mechanism of low-level visual processing. Some illusions, like the Kanizsa figure, reveal illusory contours that form edges collinear with the inducing stimulus. This kind of illusory contour has been modeled by neural network models by way of cells equipped with elongated spatial receptive fields designed to detect and complete the collinear alignment. There are, however, other illusory groupings which are not so easy to account for in neural network terms. The Ehrenstein illusion exhibits an illusory contour that forms a contour orthogonal to the stimulus instead of collinear with it. Other perceptual grouping effects reveal illusory contours that exhibit a sharp corner or vertex, and still others take the form of vertices defined by the intersection of three, four, or more illusory contours that meet at a point. A direct extension of the collinear completion models to account for these phenomena tends towards a combinatorial explosion, because it would suggest cells with specialized receptive fields configured to perform each of those completion types, each of which would have to be replicated at every location and every orientation across the visual field. These phenomena therefore challenge the adequacy of the neural network approach to account for these diverse perceptual phenomena. I have proposed elsewhere an alternative paradigm of neurocomputation in the harmonic resonance theory (Lehar 1999, see website), whereby pattern recognition and completion are performed by spatial standing waves across the neural substrate. The standing waves perform a computational function analogous to that of the spatial receptive fields of the neural network approach, except that, unlike that paradigm, a single resonance mechanism performs a function equivalent to a whole array of spatial receptive fields of different spatial configurations and of different orientations

Global analyses of historical masonry buildings: Equivalent frame vs. 3D solid models

Science.gov (United States)

Clementi, Francesco; Mezzapelle, Pardo Antonio; Cocchi, Gianmichele; Lenci, Stefano

2017-07-01

The paper analyses the seismic vulnerability of two different masonry buildings. It provides both an advanced 3D modelling with solid elements and an equivalent frame modelling. The global structural behaviour and the dynamic properties of the compound have been evaluated using the Finite Element Modelling (FEM) technique, where the nonlinear behaviour of masonry has been taken into account by proper constitutive assumptions. A sensitivity analysis is done to evaluate the effect of the choice of the structural models.

Reliability in Plantinga´s Account of Epistemic Warrant

Directory of Open Access Journals (Sweden)

John C. Wingard, Jr.

2002-12-01

Full Text Available In das paper 1 consider the reliability condition in Alvin Platinga’s proper functionalist account of epistemic warrant I begin by reviewing m some detail the features of the reliability condition as Platinga has articulated a From there, 1 consider what is needed to ground or secure the sort of reliability which Plantinga has m mind, and argue that what is needed is a significant causal condition which has generally been overlooked Then, after identifying eight versions of the relevant sort of reliability, I exam me each alternative as to whether as requirement, along with Platinga’s other proposed conditions, would give us a satisfactory account of epistemic warrant I conclude that there is bale to no hope of formulating a reliability condition that would yield a satisfactory analysts of the sort Plantinga desires

A new method for energy accounting in interconnected operations

International Nuclear Information System (INIS)

Navid, Taghizadegan; Navid, Taghizadegan; Naser, Tabatabaei; Ahmad Reza, Zentabchi; Majid, Mollazadeh

2005-01-01

Full text : The measurement of electrical energy supplied to customers or purchased from and delivered to interconnected power systems is of paramount importance in power system operations. Accurate measurement of energy delivered to customers or received from and delivered to other systems is necessary to ensure that billing is correct. energy transferred between systems also must be properly measured and accounted for to ensure that agreed-upon schedules are being met and that each system meets its obligation to match generation with load on a moment-to-moment basis

EROS 2 proper motion survey a field brown dwarf and an L dwarf companion to LHS 102

CERN Document Server

Goldman, B; Forveille, T; Afonso, C; Alard, C; Albert, J N; Andersen, J; Ansari, R; Aubourg, E; Bareyre, P; Bauer, F; Beaulieu, J P; Borsenberger, J; Bouquet, A; Char, S; Charlot, X; Couchot, F; Coutures, C; Derue, F; Ferlet, R; Fouqué, P; Glicenstein, J F; Gould, A; Graff, D S; Gros, M H; Haïssinski, J; Hamilton, J C; Hardin, D P; De Kat, J; Kim, A; Lasserre, T; Lesquoy, E; Loup, C; Magneville, C; Mansoux, B; Marquette, J B; Martín, E L; Maurice, E; Milshtein, A I; Moniez, M; Palanque-Delabrouille, Nathalie; Perdereau, O; Prévôt, L; Regnault, N; Rich, J; Spiro, Michel; Vidal-Madjar, A; Virgoux, L; Zylberajch, S

1999-01-01

We report the discovery of two L dwarfs (the new spectral class defined for dwarfs cooler than the M type) in a two-epoch CCD proper motion survey of 413 square degrees, complemented by infrared photometry from DENIS. One of them has a strong lithium line and is therefore a brown dwarf. The other is a common proper motion companion to the mid-M dwarf LHS 102 (GJ 1001), which has a well determined trigonometric parallax. LHS 102B is thus the coolest L dwarf of known distance and luminosity. Its infrared absolute photometry are very well reproduced by the Allard et al DUSTY models.

A mixed multiscale model better accounting for the cross term of the subgrid-scale stress and for backscatter

Science.gov (United States)

Thiry, Olivier; Winckelmans, Grégoire

2016-02-01

In the large-eddy simulation (LES) of turbulent flows, models are used to account for the subgrid-scale (SGS) stress. We here consider LES with "truncation filtering only" (i.e., that due to the LES grid), thus without regular explicit filtering added. The SGS stress tensor is then composed of two terms: the cross term that accounts for interactions between resolved scales and unresolved scales, and the Reynolds term that accounts for interactions between unresolved scales. Both terms provide forward- (dissipation) and backward (production, also called backscatter) energy transfer. Purely dissipative, eddy-viscosity type, SGS models are widely used: Smagorinsky-type models, or more advanced multiscale-type models. Dynamic versions have also been developed, where the model coefficient is determined using a dynamic procedure. Being dissipative by nature, those models do not provide backscatter. Even when using the dynamic version with local averaging, one typically uses clipping to forbid negative values of the model coefficient and hence ensure the stability of the simulation; hence removing the backscatter produced by the dynamic procedure. More advanced SGS model are thus desirable, and that better conform to the physics of the true SGS stress, while remaining stable. We here investigate, in decaying homogeneous isotropic turbulence, and using a de-aliased pseudo-spectral method, the behavior of the cross term and of the Reynolds term: in terms of dissipation spectra, and in terms of probability density function (pdf) of dissipation in physical space: positive and negative (backscatter). We then develop a new mixed model that better accounts for the physics of the SGS stress and for the backscatter. It has a cross term part which is built using a scale-similarity argument, further combined with a correction for Galilean invariance using a pseudo-Leonard term: this is the term that also does backscatter. It also has an eddy-viscosity multiscale model part that

The Importance Of Proper Evaluation Of The Geological Conditions For The Design Of Industrial Floor Subbase

Directory of Open Access Journals (Sweden)

Drusa Marián

2015-06-01

Full Text Available Nowadays many problems concerning industrial floors or floors in shopping centres occurred when local geological characterization is not adequately considered by structural designers, material selection is not evaluated properly and in time for future stability, or consolidation of soft organic subsoil laid in active zone is not taken into account during design evaluation. Similar problems occur when flooding effects on subbase layers cause a new settlement of the upper floor structure. Generally speaking, majority of these symptoms of floor damage have their origin in underestimation of the geotechnical risk. At some locations, the selection of support structure and material type is not adequate due to lack of experience and in order to offer the lowest price as a contractor.

Computing Proper Equilibria of Zero-Sum Games

DEFF Research Database (Denmark)

Miltersen, Peter Bro; Sørensen, Troels Bjerre

2007-01-01

We show that a proper equilibrium of a matrix game can be found in polynomial time by solving a linear (in the number of pure strategies of the two players) number of linear programs of roughly the same dimensions as the standard linear programs describing the Nash equilibria of the game....

45 CFR 170.423 - Principles of proper conduct for ONC-ATCBs.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Principles of proper conduct for ONC-ATCBs. 170... § 170.423 Principles of proper conduct for ONC-ATCBs. An ONC-ATCB shall: (a) Operate its certification... EHR Module developer conspicuously include the following text on its Web site and in all marketing...

32 CFR 725.7 - Contents of a proper request or demand.

Science.gov (United States)

2010-07-01

... 32 National Defense 5 2010-07-01 2010-07-01 false Contents of a proper request or demand. 725.7 Section 725.7 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL RELEASE... § 725.7 Contents of a proper request or demand. (a) Routine requests. If official information is sought...

A multiscale active structural model of the arterial wall accounting for smooth muscle dynamics.

Science.gov (United States)

Coccarelli, Alberto; Edwards, David Hughes; Aggarwal, Ankush; Nithiarasu, Perumal; Parthimos, Dimitris

2018-02-01

Arterial wall dynamics arise from the synergy of passive mechano-elastic properties of the vascular tissue and the active contractile behaviour of smooth muscle cells (SMCs) that form the media layer of vessels. We have developed a computational framework that incorporates both these components to account for vascular responses to mechanical and pharmacological stimuli. To validate the proposed framework and demonstrate its potential for testing hypotheses on the pathogenesis of vascular disease, we have employed a number of pharmacological probes that modulate the arterial wall contractile machinery by selectively inhibiting a range of intracellular signalling pathways. Experimental probes used on ring segments from the rabbit central ear artery are: phenylephrine, a selective α 1-adrenergic receptor agonist that induces vasoconstriction; cyclopiazonic acid (CPA), a specific inhibitor of sarcoplasmic/endoplasmic reticulum Ca 2+ -ATPase; and ryanodine, a diterpenoid that modulates Ca 2+ release from the sarcoplasmic reticulum. These interventions were able to delineate the role of membrane versus intracellular signalling, previously identified as main factors in smooth muscle contraction and the generation of vessel tone. Each SMC was modelled by a system of nonlinear differential equations that account for intracellular ionic signalling, and in particular Ca 2+ dynamics. Cytosolic Ca 2+ concentrations formed the catalytic input to a cross-bridge kinetics model. Contractile output from these cellular components forms the input to the finite-element model of the arterial rings under isometric conditions that reproduces the experimental conditions. The model does not account for the role of the endothelium, as the nitric oxide production was suppressed by the action of L-NAME, and also due to the absence of shear stress on the arterial ring, as the experimental set-up did not involve flow. Simulations generated by the integrated model closely matched experimental

PropeR: a multi disciplinary EPR system

NARCIS (Netherlands)

van der Linden, Helma; Boers, Gerrit; Tange, Huibert; Talmon, Jan; Hasman, Arie

2003-01-01

This article describes the architecture of an EPR system developed for the PropeR project. This EPR system not only aims at supporting home care of stroke patients, but is also designed in such a way that it can be ported to other medical services without much effort. We will briefly describe the

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

Directory of Open Access Journals (Sweden)

Luminita Rus

2014-07-01

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

Report and accounts 1992

International Nuclear Information System (INIS)

1992-01-01

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

Insurance choice and tax-preferred health savings accounts.

Science.gov (United States)

Cardon, James H; Showalter, Mark H

2007-03-01

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

Accrual based accounting implementation: An approach for modelling major decisions

OpenAIRE

Ratno Agriyanto; Abdul Rohman; Dwi Ratmono; Imam Ghozali

2016-01-01

Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual...

Impact of Training on Improving Proper Handwashing Practices among Elementary School Students

Directory of Open Access Journals (Sweden)

Theruna Huthamaputiran

2017-06-01

Full Text Available Background: Hand washing is among the most effective ways to prevent diseases. In Indonesia, only a quarter of the entire population practice proper handwashing techniques. Of these, children are the most vulnerable group for contracting diseases. Nevertheless, they also are crucial agent for behavior transformation as they are keen and open to new ideas. Therefore, this study was conducted to determine if training would have an improvement on a proper hand washing practices among elementary school students. Methods:An observational descriptive study design using random sampling was conducted from September to November 2013 in Jatinangor Subdistrict, West Java, Indonesia using primary data of one hundred elementary school students from four elementary schools. Questionnaires were given after informed consent. A demonstration on hand washing techniques and education on proper hand washing practices was then given. Two weeks later, the same questionnaire was given to measure the influence of the training. The collected data were presented using frequency tabulation. Results: Before the training on proper hand washing practices was conducted, only 86.9% students were practicing it properly. After the training was given, 90.7% of the students were doing it properly. For the hand washing technique, only 66.8% of students knew the correct steps before the intervention was given and 78.7% students did them correctly after the intervention. Conclusions:The training shows an overall improvement on the students’ hand washing practices.   DOI: 10.15850/amj.v4n2.1073

A SUBSTELLAR COMMON PROPER-MOTION COMPANION TO THE PLEIAD H II 1348

International Nuclear Information System (INIS)

Geißler, Kerstin; Metchev, Stanimir A.; Pham, Alfonse; Larkin, James E.; McElwain, Michael; Hillenbrand, Lynne A.

2012-01-01

We announce the identification of a proper-motion companion to the star H II 1348, a K5 V member of the Pleiades open cluster. The existence of a faint point source 1.''1 away from H II 1348 was previously known from adaptive optics imaging by Bouvier et al. However, because of a high likelihood of background star contamination and in the absence of follow-up astrometry, Bouvier et al. tentatively concluded that the candidate companion was not physically associated with H II 1348. We establish the proper-motion association of the pair from adaptive optics imaging with the Palomar 5 m telescope. Adaptive optics spectroscopy with the integral field spectrograph OSIRIS on the Keck 10 m telescope reveals that the companion has a spectral type of M8 ± 1. According to substellar evolution models, the M8 spectral type resides within the substellar mass regime at the age of the Pleiades. The primary itself is a known double-lined spectroscopic binary, which makes the resolved companion, H II 1348B, the least massive and widest component of this hierarchical triple system and the first substellar companion to a stellar primary in the Pleiades.

The Challenges of Good Governance, Accountability of Governmental Agencies and Development in Nigeria

Directory of Open Access Journals (Sweden)

Daniel E. GBEREVBIE

2014-12-01

Full Text Available Some scholars have argued that the enhanced performance of governmental agencies in any nation is a product of good governance, accountability, transparency and trust, which in turn brings about the improvement in the living standard of the people. The implication of this position is that where good governance is absent, accountability of governmental agencies and development in such a society is likely to be affected negatively. With the analysis of secondary data, the paper examines the challenges of good governance, accountability of governmental agencies and development in Nigeria. It observes the manifestation of unethical behaviour amongst public officials as the major challenge hindering development in the country. It therefore recommend among others the need for the government to strengthen the existing anti-corruption agencies to enable them enforce proper ethical standard.

Computer modelling of structures with account of the construction stages and the time dependent material properties

Directory of Open Access Journals (Sweden)

Traykov Alexander

2015-01-01

Full Text Available Numerical studies are performed on computer models taking into account the stages of construction and time dependent material properties defined in two forms. A 2D model of three storey two spans frame is created. The first form deals with material defined in the usual design practice way - without taking into account the time dependent properties of the concrete. The second form creep and shrinkage of the concrete are taken into account. Displacements and internal forces in specific elements and sections are reported. The influence of the time dependent material properties on the displacement and the internal forces in the main structural elements is tracked down. The results corresponding to the two forms of material definition are compared together as well as with the results obtained by the usual design calculations. Conclusions on the influence of the concrete creep and shrinkage during the construction towards structural behaviour are made.

An agent-based simulation model to study accountable care organizations.

Science.gov (United States)

Liu, Pai; Wu, Shinyi

2016-03-01

Creating accountable care organizations (ACOs) has been widely discussed as a strategy to control rapidly rising healthcare costs and improve quality of care; however, building an effective ACO is a complex process involving multiple stakeholders (payers, providers, patients) with their own interests. Also, implementation of an ACO is costly in terms of time and money. Immature design could cause safety hazards. Therefore, there is a need for analytical model-based decision-support tools that can predict the outcomes of different strategies to facilitate ACO design and implementation. In this study, an agent-based simulation model was developed to study ACOs that considers payers, healthcare providers, and patients as agents under the shared saving payment model of care for congestive heart failure (CHF), one of the most expensive causes of sometimes preventable hospitalizations. The agent-based simulation model has identified the critical determinants for the payment model design that can motivate provider behavior changes to achieve maximum financial and quality outcomes of an ACO. The results show nonlinear provider behavior change patterns corresponding to changes in payment model designs. The outcomes vary by providers with different quality or financial priorities, and are most sensitive to the cost-effectiveness of CHF interventions that an ACO implements. This study demonstrates an increasingly important method to construct a healthcare system analytics model that can help inform health policy and healthcare management decisions. The study also points out that the likely success of an ACO is interdependent with payment model design, provider characteristics, and cost and effectiveness of healthcare interventions.

Assigned value improves memory of proper names.

Science.gov (United States)

Festini, Sara B; Hartley, Alan A; Tauber, Sarah K; Rhodes, Matthew G

2013-01-01

Names are more difficult to remember than other personal information such as occupations. The current research examined the influence of assigned point value on memory and metamemory judgements for names and occupations to determine whether incentive can improve recall of proper names. In Experiment 1 participants studied face-name and face-occupation pairs assigned 1 or 10 points, made judgements of learning, and were given a cued recall test. High-value names were recalled more often than low-value names. However, recall of occupations was not influenced by value. In Experiment 2 meaningless nonwords were used for both names and occupations. The name difficulty disappeared, and value influenced recall of both names and occupations. Thus value similarly influenced names and occupations when meaningfulness was held constant. In Experiment 3 participants were required to use overt rote rehearsal for all items. Value did not boost recall of high-value names, suggesting that differential processing could not be implemented to improve memory. Thus incentives may improve memory for proper names by motivating people to engage in selective rehearsal and effortful elaborative processing.

Accounting comparability and the accuracy of peer-based valuation models

NARCIS (Netherlands)

Young, S.; Zeng, Y.

2015-01-01

We examine the link between enhanced accounting comparability and the valuation performance of pricing multiples. Using the warranted multiple method proposed by Bhojraj and Lee (2002, Journal of Accounting Research), we demonstrate how enhanced accounting comparability leads to better peer-based

Accounting for sex differences in PTSD: A multi-variable mediation model

Directory of Open Access Journals (Sweden)

Dorte M. Christiansen

2015-01-01

Full Text Available Background: Approximately twice as many females as males are diagnosed with posttraumatic stress disorder (PTSD. However, little is known about why females report more PTSD symptoms than males. Prior studies have generally focused on few potential mediators at a time and have often used methods that were not ideally suited to test for mediation effects. Prior research has identified a number of individual risk factors that may contribute to sex differences in PTSD severity, although these cannot fully account for the increased symptom levels in females when examined individually. Objective: The present study is the first to systematically test the hypothesis that a combination of pre-, peri-, and posttraumatic risk factors more prevalent in females can account for sex differences in PTSD severity. Method: The study was a quasi-prospective questionnaire survey assessing PTSD and related variables in 73.3% of all Danish bank employees exposed to bank robbery during the period from April 2010 to April 2011. Participants filled out questionnaires 1 week (T1, N=450 and 6 months after the robbery (T2, N=368; 61.1% females. Mediation was examined using an analysis designed specifically to test a multiple mediator model. Results: Females reported more PTSD symptoms than males and higher levels of neuroticism, depression, physical anxiety sensitivity, peritraumatic fear, horror, and helplessness (the A2 criterion, tonic immobility, panic, dissociation, negative posttraumatic cognitions about self and the world, and feeling let down. These variables were included in the model as potential mediators. The combination of risk factors significantly mediated the association between sex and PTSD severity, accounting for 83% of the association. Conclusions: The findings suggest that females report more PTSD symptoms because they experience higher levels of associated risk factors. The results are relevant to other trauma populations and to other trauma

Air quality modeling for accountability research: Operational, dynamic, and diagnostic evaluation

Science.gov (United States)

Henneman, Lucas R. F.; Liu, Cong; Hu, Yongtao; Mulholland, James A.; Russell, Armistead G.

2017-10-01

Photochemical grid models play a central role in air quality regulatory frameworks, including in air pollution accountability research, which seeks to demonstrate the extent to which regulations causally impacted emissions, air quality, and public health. There is a need, however, to develop and demonstrate appropriate practices for model application and evaluation in an accountability framework. We employ a combination of traditional and novel evaluation techniques to assess four years (2001-02, 2011-12) of simulated pollutant concentrations across a decade of major emissions reductions using the Community Multiscale Air Quality (CMAQ) model. We have grouped our assessments in three categories: Operational evaluation investigates how well CMAQ captures absolute concentrations; dynamic evaluation investigates how well CMAQ captures changes in concentrations across the decade of changing emissions; diagnostic evaluation investigates how CMAQ attributes variability in concentrations and sensitivities to emissions between meteorology and emissions, and how well this attribution compares to empirical statistical models. In this application, CMAQ captures O3 and PM2.5 concentrations and change over the decade in the Eastern United States similarly to past CMAQ applications and in line with model evaluation guidance; however, some PM2.5 species-EC, OC, and sulfate in particular-exhibit high biases in various months. CMAQ-simulated PM2.5 has a high bias in winter months and low bias in the summer, mainly due to a high bias in OC during the cold months and low bias in OC and sulfate during the summer. Simulated O3 and PM2.5 changes across the decade have normalized mean bias of less than 2.5% and 17%, respectively. Detailed comparisons suggest biased EC emissions, negative wintertime SO42- sensitivities to mobile source emissions, and incomplete capture of OC chemistry in the summer and winter. Photochemical grid model-simulated O3 and PM2.5 responses to emissions and

Material Protection, Accounting, and Control Technologies (MPACT): Modeling and Simulation Roadmap

Energy Technology Data Exchange (ETDEWEB)

Cipiti, Benjamin [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Dunn, Timothy [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Durbin, Samual [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Durkee, Joe W. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); England, Jeff [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL); Jones, Robert [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL); Ketusky, Edward [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL); Li, Shelly [Idaho National Lab. (INL), Idaho Falls, ID (United States); Lindgren, Eric [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Meier, David [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Miller, Michael [Idaho National Lab. (INL), Idaho Falls, ID (United States); Osburn, Laura Ann [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Pereira, Candido [Argonne National Lab. (ANL), Argonne, IL (United States); Rauch, Eric Benton [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Scaglione, John [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Scherer, Carolynn P. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Sprinkle, James K. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Yoo, Tae-Sic [Idaho National Lab. (INL), Idaho Falls, ID (United States)

2016-08-05

The development of sustainable advanced nuclear fuel cycles is a long-term goal of the Office of Nuclear Energy’s (DOE-NE) Fuel Cycle Technologies program. The Material Protection, Accounting, and Control Technologies (MPACT) campaign is supporting research and development (R&D) of advanced instrumentation, analysis tools, and integration methodologies to meet this goal. This advanced R&D is intended to facilitate safeguards and security by design of fuel cycle facilities. The lab-scale demonstration of a virtual facility, distributed test bed, that connects the individual tools being developed at National Laboratories and university research establishments, is a key program milestone for 2020. These tools will consist of instrumentation and devices as well as computer software for modeling. To aid in framing its long-term goal, during FY16, a modeling and simulation roadmap is being developed for three major areas of investigation: (1) radiation transport and sensors, (2) process and chemical models, and (3) shock physics and assessments. For each area, current modeling approaches are described, and gaps and needs are identified.

Automated Material Accounting Statistics System at Rockwell Hanford Operations

International Nuclear Information System (INIS)

Eggers, R.F.; Giese, E.W.; Kodman, G.P.

1986-01-01

The Automated Material Accounting Statistics System (AMASS) was developed under the sponsorship of the U.S. Nuclear Regulatory Commission. The AMASS was developed when it was realized that classical methods of error propagation, based only on measured quantities, did not properly control false alarm rate and that errors other than measurement errors affect inventory differences. The classical assumptions that (1) the mean value of the inventory difference (ID) for a particular nuclear material processing facility is zero, and (2) the variance of the inventory difference is due only to errors in measured quantities are overly simplistic. The AMASS provides a valuable statistical tool for estimating the true mean value and variance of the ID data produced by a particular material balance area. In addition it provides statistical methods of testing both individual and cumulative sums of IDs, taking into account the estimated mean value and total observed variance of the ID

Accounting for Water Insecurity in Modeling Domestic Water Demand

Science.gov (United States)

Galaitsis, S. E.; Huber-lee, A. T.; Vogel, R. M.; Naumova, E.

2013-12-01

Water demand management uses price elasticity estimates to predict consumer demand in relation to water pricing changes, but studies have shown that many additional factors effect water consumption. Development scholars document the need for water security, however, much of the water security literature focuses on broad policies which can influence water demand. Previous domestic water demand studies have not considered how water security can affect a population's consumption behavior. This study is the first to model the influence of water insecurity on water demand. A subjective indicator scale measuring water insecurity among consumers in the Palestinian West Bank is developed and included as a variable to explore how perceptions of control, or lack thereof, impact consumption behavior and resulting estimates of price elasticity. A multivariate regression model demonstrates the significance of a water insecurity variable for data sets encompassing disparate water access. When accounting for insecurity, the R-squaed value improves and the marginal price a household is willing to pay becomes a significant predictor for the household quantity consumption. The model denotes that, with all other variables held equal, a household will buy more water when the users are more water insecure. Though the reasons behind this trend require further study, the findings suggest broad policy implications by demonstrating that water distribution practices in scarcity conditions can promote consumer welfare and efficient water use.

An Improved Car-Following Model Accounting for Impact of Strong Wind

Directory of Open Access Journals (Sweden)

Dawei Liu

2017-01-01

Full Text Available In order to investigate the effect of strong wind on dynamic characteristic of traffic flow, an improved car-following model based on the full velocity difference model is developed in this paper. Wind force is introduced as the influence factor of car-following behavior. Among three components of wind force, lift force and side force are taken into account. The linear stability analysis is carried out and the stability condition of the newly developed model is derived. Numerical analysis is made to explore the effect of strong wind on spatial-time evolution of a small perturbation. The results show that the strong wind can significantly affect the stability of traffic flow. Driving safety in strong wind is also studied by comparing the lateral force under different wind speeds with the side friction of vehicles. Finally, the fuel consumption of vehicle in strong wind condition is explored and the results show that the fuel consumption decreased with the increase of wind speed.

Accounting for measurement error in log regression models with applications to accelerated testing.

Science.gov (United States)

Richardson, Robert; Tolley, H Dennis; Evenson, William E; Lunt, Barry M

2018-01-01

In regression settings, parameter estimates will be biased when the explanatory variables are measured with error. This bias can significantly affect modeling goals. In particular, accelerated lifetime testing involves an extrapolation of the fitted model, and a small amount of bias in parameter estimates may result in a significant increase in the bias of the extrapolated predictions. Additionally, bias may arise when the stochastic component of a log regression model is assumed to be multiplicative when the actual underlying stochastic component is additive. To account for these possible sources of bias, a log regression model with measurement error and additive error is approximated by a weighted regression model which can be estimated using Iteratively Re-weighted Least Squares. Using the reduced Eyring equation in an accelerated testing setting, the model is compared to previously accepted approaches to modeling accelerated testing data with both simulations and real data.

Accounting for measurement error in log regression models with applications to accelerated testing.

Directory of Open Access Journals (Sweden)

Robert Richardson

Full Text Available In regression settings, parameter estimates will be biased when the explanatory variables are measured with error. This bias can significantly affect modeling goals. In particular, accelerated lifetime testing involves an extrapolation of the fitted model, and a small amount of bias in parameter estimates may result in a significant increase in the bias of the extrapolated predictions. Additionally, bias may arise when the stochastic component of a log regression model is assumed to be multiplicative when the actual underlying stochastic component is additive. To account for these possible sources of bias, a log regression model with measurement error and additive error is approximated by a weighted regression model which can be estimated using Iteratively Re-weighted Least Squares. Using the reduced Eyring equation in an accelerated testing setting, the model is compared to previously accepted approaches to modeling accelerated testing data with both simulations and real data.

MAIN COORDINATES OF ACCOUNTING PROFESSION CO-OPETITIONAL MODEL

Directory of Open Access Journals (Sweden)

MARIOARA AVRAM

2012-01-01

Full Text Available The accounting profession fulfills a vital role in the development of modern economy, contributing to the thorough knowledge of business environment, the improvement of economic performance and solving some of the many problems the post-modern society is facing. Accounting profession fulfills a vital role in modern economy, contributing to a thorough knowledge of business to improve economic performance and to resolve some of the many problems facing post-modern society. Currently, the accounting profession is characterized by the expansion of information technology, internationalization of businesses and professional specialization which has made possible the creation of several professional bodies. Against this background, it becomes urgent to discover new perspectives on strategies able to maintain and increase business success, based on the simultaneous combination of the elements of cooperation and competition, which involves a new type of relation, called by the North - American literature "co-opetition".

Multi-criteria decision analysis to select the optimum position and proper field of view of a photosensor

International Nuclear Information System (INIS)

Doulos, L.; Tsangrassoulis, A.; Topalis, F.V.

2014-01-01

Highlights: • A new methodology for the determination of proper FOV and position of a photosensor is proposed. • Model takes into account illuminance ratio, energy savings and lighting adequacy. • A multiple criteria decision method (ELECTRE) is used to estimate best solution. • A number of simulations were performed in order to clarify the calculation procedure. • An experimental procedure was performed in order to verify the simulation procedure. - Abstract: The lack of knowledge concerning the commissioning of a daylight responsive system constitutes a serious impediment to their widespread use. Furthermore, installation details and tools regarding their photosensor position and field of view (FOV) are insufficient. This paper presents a decision making method capable to estimate the best position of a photosensor on the ceiling and its proper FOV based on multiple criteria analysis. The criteria used are (a) the correlation of the lighting levels between the working plane and the ceiling, (b) the corresponding energy savings and (c) the lighting adequacy which is defined as the percentage for occupied time with total illuminance exceeding design illuminance (i.e 500 lux EN 12464-1, 2011) and is strongly affected by the control algorithm. A number of simulations with variable FOV and position of photosensors were performed in order to clarify the calculation procedure of the proposed methodology. Three different typical room geometries have been used with variable window sizes and orientation. Furthermore a prototype photosensor with variable FOV through the use of a telescopic cylinder was constructed and placed in a scale room (1:10) in order to verify the results of simulations. The verification was based on a set of experimental procedures concerning measurements of the spatial response of the prototype photosensor (for various FOVs) and measurements of ceiling/workplane illuminance inside the scaled room for various combinations of position and

The self-consistent field model for Fermi systems with account of three-body interactions

Directory of Open Access Journals (Sweden)

Yu.M. Poluektov

2015-12-01

Full Text Available On the basis of a microscopic model of self-consistent field, the thermodynamics of the many-particle Fermi system at finite temperatures with account of three-body interactions is built and the quasiparticle equations of motion are obtained. It is shown that the delta-like three-body interaction gives no contribution into the self-consistent field, and the description of three-body forces requires their nonlocality to be taken into account. The spatially uniform system is considered in detail, and on the basis of the developed microscopic approach general formulas are derived for the fermion's effective mass and the system's equation of state with account of contribution from three-body forces. The effective mass and pressure are numerically calculated for the potential of "semi-transparent sphere" type at zero temperature. Expansions of the effective mass and pressure in powers of density are obtained. It is shown that, with account of only pair forces, the interaction of repulsive character reduces the quasiparticle effective mass relative to the mass of a free particle, and the attractive interaction raises the effective mass. The question of thermodynamic stability of the Fermi system is considered and the three-body repulsive interaction is shown to extend the region of stability of the system with the interparticle pair attraction. The quasiparticle energy spectrum is calculated with account of three-body forces.

Accounting for porous structure in effective thermal conductivity calculations in a pebble bed reactor

International Nuclear Information System (INIS)

Antwerpen, W. van; Rousseau, P.G.; Toit, C.G. du

2009-01-01

A proper understanding of the mechanisms of heat transfer, flow and pressure drop through a packed bed of spheres is of utmost importance in the design of a high temperature pebble bed reactor. A thorough knowledge of the porous structure within the packed bed is important to any rigorous analysis of the transport phenomena, as all the heat and flow mechanisms are influenced by the porous structure. In this paper a new approach is proposed to simulate the effective thermal conductivity employing a combination of new and existing correlations for randomly packed beds. More attention is given to packing structure based on coordination number and contact angles, resulting in a more rigorous differentiation between the bulk and near-wall regions. The model accounts for solid conduction, gas conduction, contact area, surface roughness as well as radiation. (author)

Bedrijfsrisico's van de accountant en het Audit Risk Model

NARCIS (Netherlands)

Wallage, Ph.; Klijnsmit, P.; Sodekamp, M.

2003-01-01

In de afgelopen jaren is het bedrijfsrisico van de controlerend accountant sterk toegenomen. De bedrijfsrisico’s van de accountant beginnen in toenemende mate een belemmering te vormen voor het aanvaarden van opdrachten. In dit artikel wordt aandacht besteed aan de wijze waarop de bedrijfsrisico’s

On proper Shapley values for monotone TU-games

NARCIS (Netherlands)

van den Brink, J.R.; Levinsky, R.; Zeleny, M.

2015-01-01

The Shapley value of a cooperative transferable utility game distributes the dividend of each coalition in the game equally among its members. Given exogenous weights for all players, the corresponding weighted Shapley value distributes the dividends proportionally to their weights. A proper Shapley

Assessing NARCCAP climate model effects using spatial confidence regions

Directory of Open Access Journals (Sweden)

J. P. French

2017-07-01

Full Text Available We assess similarities and differences between model effects for the North American Regional Climate Change Assessment Program (NARCCAP climate models using varying classes of linear regression models. Specifically, we consider how the average temperature effect differs for the various global and regional climate model combinations, including assessment of possible interaction between the effects of global and regional climate models. We use both pointwise and simultaneous inference procedures to identify regions where global and regional climate model effects differ. We also show conclusively that results from pointwise inference are misleading, and that accounting for multiple comparisons is important for making proper inference.

A simple model to quantitatively account for periodic outbreaks of the measles in the Dutch Bible Belt

Science.gov (United States)

Bier, Martin; Brak, Bastiaan

2015-04-01

In the Netherlands there has been nationwide vaccination against the measles since 1976. However, in small clustered communities of orthodox Protestants there is widespread refusal of the vaccine. After 1976, three large outbreaks with about 3000 reported cases of the measles have occurred among these orthodox Protestants. The outbreaks appear to occur about every twelve years. We show how a simple Kermack-McKendrick-like model can quantitatively account for the periodic outbreaks. Approximate analytic formulae to connect the period, size, and outbreak duration are derived. With an enhanced model we take the latency period in account. We also expand the model to follow how different age groups are affected. Like other researchers using other methods, we conclude that large scale underreporting of the disease must occur.

Investigating the Role of Management Accountants in Indonesia

Directory of Open Access Journals (Sweden)

Arief Fadhilah

2016-07-01

Full Text Available Literature highlight the role of  management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003. Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners. Keywords: business partner, information quality,service quality,user satisfaction,DeLone and McLean IS Success Model

Environmental Accounting in Peru: A Proposal Based on the Sustainability Reporting in the Mining, Oil and Gas Industries

OpenAIRE

Tanaka Nakasone, Gustavo

2015-01-01

This paper proposes an environmental accounting system in Peru that will improve the sustainability reporting of Peruvian corporations and have a positive impact on all the stakeholders (communities, stockholders, government, NGOs, etc.). This new environmental  accounting system will allow companies  to properly quantify and  report environmental issues and have a more integral assessment and analysis of all the variables which affect their triple bottom line.Moreover, environmental issues i...

School Board Improvement Plans in Relation to the AIP Model of Educational Accountability: A Content Analysis

Science.gov (United States)

van Barneveld, Christina; Stienstra, Wendy; Stewart, Sandra

2006-01-01

For this study we analyzed the content of school board improvement plans in relation to the Achievement-Indicators-Policy (AIP) model of educational accountability (Nagy, Demeris, & van Barneveld, 2000). We identified areas of congruence and incongruence between the plans and the model. Results suggested that the content of the improvement…

The Politics and Statistics of Value-Added Modeling for Accountability of Teacher Preparation Programs

Science.gov (United States)

Lincove, Jane Arnold; Osborne, Cynthia; Dillon, Amanda; Mills, Nicholas

2014-01-01

Despite questions about validity and reliability, the use of value-added estimation methods has moved beyond academic research into state accountability systems for teachers, schools, and teacher preparation programs (TPPs). Prior studies of value-added measurement for TPPs test the validity of researcher-designed models and find that measuring…

MERLIN observations of water maser proper motions in VY Canis Majoris

Science.gov (United States)

Richards, A. M. S.; Yates, J. A.; Cohen, R. J.

1998-09-01

MERLIN observations of the 22-GHz water masers in the circumstellar envelope of the supergiant VY CMa show an ellipsoidal distribution with a maximum extent of 700 mas east-west and 400 mas north-south. Comparison with observations made nine years earlier shows that the majority of maser features have survived and show proper motions throughout the region. The mean change in position is 28 mas and the proper motions are generally directed away from the assumed stellar position, and tend to be larger for features at greater projected distances. If the H_2O maser region is modelled as a partially filled thick spherical shell, and VY CMa is at a distance of 1.5 kpc, then the proper motion velocities in the direction of expansion are between 8kms^-1 at a distance of 75 mas from the assumed stellar position and 32kms^-1 at 360 mas. These velocities are consistent with the H_2O maser spectral line velocities which correspond to a maximum expansion velocity of 36kms^-1 at 400 mas from the assumed stellar position. These observations are consistent with radiation pressure on dust providing the force to accelerate the stellar wind as it passes through the H_2O maser shell. The H_2O maser region is elongated in the same direction as the dusty nebula around VY CMa. The water masers illuminate the small-scale dynamics and clumpiness which show the role of dust in driving the outflow. The overall ellipsoidal shape may be due to properties of the dust, such as its behaviour in the stellar magnetic field, or to interaction between the wind and circumstellar material. Maser monitoring also shows the difference between changes on the time-scale of stellar variability (a few years) and possible stages in the evolution of VY CMa to its likely fate as a supernova.

Low-level and narm radioactive wastes. Model documentation: accounting model for PRESTO-EPA-POP, PRESTO-EPA-DEEP, and PRESTO-EPA-BRC. Methodology and users manual. Final report

International Nuclear Information System (INIS)

Rogers, V.; Hung, C.

1987-12-01

The accounting model was used as a utility model for assessing the cumulative health effects to the general population residing in the downstream regional water basin as a result of the disposal of LLW when a unit response analysis method is used. The utility model is specifically designed to assess the cumulative population health effects in conjunction with the PRESTO-EPA-POP, PRESTO-EPA-BRC, or PRESTO-EPA-DEEP model simply for the purpose of reducing the cost of analysis. Therefore, the assessment of the cumulative population health effects may also be conducted with one of the above appropriate models without the aid of this accounting model

Models and Rules of Evaluation in International Accounting

OpenAIRE

Liliana Feleaga; Niculae Feleaga

2006-01-01

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

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

OpenAIRE

Özkaşıkcı, Ali İhsan

1995-01-01

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

The Requirement of Being a "Fit and Proper" Person for the Legal Profession

Directory of Open Access Journals (Sweden)

M Slabbert

2011-07-01

Full Text Available An important requirement for admission as an attorney or advocate is to be a "fit and proper" person. Lawyers are also struck from the respective rolls of advocates or attorneys if they cease to be "fit and proper". This requirement of being a "fit and proper" person is not defined or described in legislation. It is left to the subjective interpretation of and application by seniors in the profession and ultimately the court. In the apartheid years this requirement was applied arbitrarily but today the question may be asked why some lawyers who have been found to be "fit and proper" do not act as such. The pre-admission character screening of lawyers seems not to be effective any more. Post- admission moral development is imperative.

Accounting engineering for sustainable development

Directory of Open Access Journals (Sweden)

Sidornya A.

2017-01-01

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

Proper names in the satirical writing 'An ugly dream' by D. M. Forski

Directory of Open Access Journals (Sweden)

Lilić Dragan V.

2014-01-01

Full Text Available In the satirical paper 'A Bad Dream', proper names form a significant lexical layer which contributes significantly to achieving a grotesque and satirical portrayal of the everyday reality of the milieu the writer describes in a humorous and sardonic way, condemning his negative and ugly sides. Transforming real names, the author builds very expressive units that become carriers of various meanings. The transformation is accomplished by the procedures of substitutional, permutational, restrictive and proscriptive metaplasm. The writer's creative approach - 'a game of names' - has a indubitable impact in modeling his artistic world.

Proper-time quantum-mechanics and the Klein paradox

International Nuclear Information System (INIS)

Thaller, B.

1981-01-01

Scattering at high potential-steps is treated in the framework of relativistic proper-time theory. No paradox arises in contrast to Dirac's wavemechanics (''Klein's paradox''); pair creation may happen with a certain probability and may be described as a scattering process with ordinary quantum-mechanical methods. (author)

Positions and proper motions of dwarf carbon stars

Science.gov (United States)

Deutsch, Eric W.

1994-01-01

Recent-epochs positions and proper motions of nine dwarf carbon star candidates are presented along with finding charts for each object. Measurements are obtained from digitized Palomar Observatory Sky Survey (POSS) and Quik V plate archives at the Space Telescope Science Institute, and from recent CCD images.

Reliability of COPVs Accounting for Margin of Safety on Design Burst

Science.gov (United States)

Murthy, Pappu L.N.

2012-01-01

In this paper, the stress rupture reliability of Carbon/Epoxy Composite Overwrapped Pressure Vessels (COPVs) is examined utilizing the classic Phoenix model and accounting for the differences between the design and the actual burst pressure, and the liner contribution effects. Stress rupture life primarily depends upon the fiber stress ratio which is defined as the ratio of stress in fibers at the maximum expected operating pressure to actual delivered fiber strength. The actual delivered fiber strength is calculated using the actual burst pressures of vessels established through burst tests. However, during the design phase the actual burst pressure is generally not known and to estimate the reliability of the vessels calculations are usually performed based upon the design burst pressure only. Since the design burst is lower than the actual burst, this process yields a much higher value for the stress ratio and consequently a conservative estimate for the reliability. Other complications arise due to the fact that the actual burst pressure and the liner contributions have inherent variability and therefore must be treated as random variables in order to compute the stress rupture reliability. Furthermore, the model parameters, which have to be established based on stress rupture tests of subscale vessels or coupons, have significant variability as well due to limited available data and hence must be properly accounted for. In this work an assessment of reliability of COPVs including both parameter uncertainties and physical variability inherent in liner and overwrap material behavior is made and estimates are provided in terms of degree of uncertainty in the actual burst pressure and the liner load sharing.

How to get properly rid of confidential data?

CERN Multimedia

Computer Security Team

2012-01-01

Have you ever bought a used laptop on ebay? Try it and you might not only get (hopefully) functional hardware, but also a bunch of personal files, intriguing photos, sensitive documents, etc. Not everybody worries enough to clean the local hard disks properly before selling their equipment or giving it away. So the next owner of the hard disk can comfortably crawl through the remaining data, and use it at his or her convenience...   In fact, properly cleaning a hard disk is difficult! Deleting local files or formatting the hard disk usually just purges the files from being listed in the folder, but the actual data remains intact on the hard disk. Freely available tools can easily reconstruct those files and, thus, expose it. It is better practice to get rid of your files by running tools like “shred” on the Linux platform (try “shred –fuvzn1 [FILENAME]” or check “man shred” for details), or “File Shredder&rdqu...

A one-dimensional Q-machine model taking into account charge-exchange collisions

International Nuclear Information System (INIS)

Maier, H.; Kuhn, S.

1992-01-01

The Q-machine is a nontrivial bounded plasma system which is excellently suited not only for fundamental plasma physics investigations but also for the development and testing of new theoretical methods for modeling such systems. However, although Q-machines have now been around for over thirty years, it appears that there exist no comprehensive theoretical models taking into account their considerable geometrical and physical complexity with a reasonable degree of self-consistency. In the present context we are concerned with the low-density, single-emitter Q-machine, for which the most widely used model is probably the (one-dimensional) ''collisionless plane-diode model'', which has originally been developed for thermionic diodes. Although the validity of this model is restricted to certain ''axial'' phenomena, we consider it a suitable starting point for extensions of various kinds. While a generalization to two-dimensional geometry (with still collisionless plasma) is being reported elsewhere, the present work represents a first extension to collisional plasma (with still one-dimensional geometry). (author) 12 refs., 2 figs

Accountability and non-proliferation nuclear regime: a review of the mutual surveillance Brazilian-Argentine model for nuclear safeguards; Accountability e regime de nao proliferacao nuclear: uma avaliacao do modelo de vigilancia mutua brasileiro-argentina de salvaguardas nucleares

Energy Technology Data Exchange (ETDEWEB)

Xavier, Roberto Salles

2014-08-01

The regimes of accountability, the organizations of global governance and institutional arrangements of global governance of nuclear non-proliferation and of Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards are the subject of research. The starting point is the importance of the institutional model of global governance for the effective control of non-proliferation of nuclear weapons. In this context, the research investigates how to structure the current arrangements of the international nuclear non-proliferation and what is the performance of model Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards in relation to accountability regimes of global governance. For that, was searched the current literature of three theoretical dimensions: accountability, global governance and global governance organizations. In relation to the research method was used the case study and the treatment technique of data the analysis of content. The results allowed: to establish an evaluation model based on accountability mechanisms; to assess how behaves the model Mutual Vigilance Brazilian-Argentine Nuclear Safeguards front of the proposed accountability regime; and to measure the degree to which regional arrangements that work with systems of global governance can strengthen these international systems. (author)

An update on modeling dose-response relationships: Accounting for correlated data structure and heterogeneous error variance in linear and nonlinear mixed models.

Science.gov (United States)

Gonçalves, M A D; Bello, N M; Dritz, S S; Tokach, M D; DeRouchey, J M; Woodworth, J C; Goodband, R D

2016-05-01

Advanced methods for dose-response assessments are used to estimate the minimum concentrations of a nutrient that maximizes a given outcome of interest, thereby determining nutritional requirements for optimal performance. Contrary to standard modeling assumptions, experimental data often present a design structure that includes correlations between observations (i.e., blocking, nesting, etc.) as well as heterogeneity of error variances; either can mislead inference if disregarded. Our objective is to demonstrate practical implementation of linear and nonlinear mixed models for dose-response relationships accounting for correlated data structure and heterogeneous error variances. To illustrate, we modeled data from a randomized complete block design study to evaluate the standardized ileal digestible (SID) Trp:Lys ratio dose-response on G:F of nursery pigs. A base linear mixed model was fitted to explore the functional form of G:F relative to Trp:Lys ratios and assess model assumptions. Next, we fitted 3 competing dose-response mixed models to G:F, namely a quadratic polynomial (QP) model, a broken-line linear (BLL) ascending model, and a broken-line quadratic (BLQ) ascending model, all of which included heteroskedastic specifications, as dictated by the base model. The GLIMMIX procedure of SAS (version 9.4) was used to fit the base and QP models and the NLMIXED procedure was used to fit the BLL and BLQ models. We further illustrated the use of a grid search of initial parameter values to facilitate convergence and parameter estimation in nonlinear mixed models. Fit between competing dose-response models was compared using a maximum likelihood-based Bayesian information criterion (BIC). The QP, BLL, and BLQ models fitted on G:F of nursery pigs yielded BIC values of 353.7, 343.4, and 345.2, respectively, thus indicating a better fit of the BLL model. The BLL breakpoint estimate of the SID Trp:Lys ratio was 16.5% (95% confidence interval [16.1, 17.0]). Problems with

A semiconductor device thermal model taking into account non-linearity and multhipathing of the cooling system

International Nuclear Information System (INIS)

Górecki, K; Zarȩbski, J

2014-01-01

The paper is devoted to modelling thermal properties of semiconductor devices at the steady state. The dc thermal model of a semiconductor device taking into account the multipath heat flow is proposed. Some results of calculations and measurements of thermal resistance of a power MOSFET operating at different cooling conditions are presented. The obtained results of calculations fit the results of measurements, which proves the correctness of the proposed model.

Proper Use of Audio-Visual Aids: Essential for Educators.

Science.gov (United States)

Dejardin, Conrad

1989-01-01

Criticizes educators as the worst users of audio-visual aids and among the worst public speakers. Offers guidelines for the proper use of an overhead projector and the development of transparencies. (DMM)

NGOs, Trust, and the Accountability Agenda

DEFF Research Database (Denmark)

Keating, Vincent Charles; Thrandardottir, Erla

2017-01-01

NGOs are undergoing an alleged crisis of trustworthiness. The past decades have seen an increase in both academic and practitioner skepticism, particularly given the transformations many NGOs have undergone in size, professionalism, and political importance. The accountability agenda, which...... on theoretical innovations in trust research to put forward three arguments. First, the proponents of the accountability agenda are implicitly working with a rational model of trust. Second, this model does not reflect important social characteristics of trust between donors and NGOs. Third, this mismatch means...... that the accountability agenda might do more to harm trust in NGOs than to help it....

FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION

OpenAIRE

stanley c. w. salvary

2005-01-01

In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting. While identifying aspects of the observable phenomena in financial accounting, the FASB has indicated that there are five measurement attributes which are used in financial accounting and the result is a mixed-attributes model. Lacking a critical underlying theory, the FASB’s Conceptual...

The Impact of Accrual Accounting on the Public Sector Management. An Exploratory Study for Romania

Directory of Open Access Journals (Sweden)

Adela DEACONU

2011-02-01

Full Text Available This research is intended to supplement comparative national studies, which represent a challenge to accounting history for the last decades, explaining the Romanian public accounting practices in their local and time-specific context, taking into question the case of the entities owned by the government. In essence, the findings show the materialization of accrual accounting benefits for Romania as an emerging economy in terms of all independent variables used in the study: fixed assets, liabilities, revenues and costs. The article also analyzes the gradual evolution of finding the advantages of the Romanian accounting system’s transition from a cash basis to an accrual basis in the two analyzed stages, the transition and postreform periods. It proves thus the correlation between the pace of regulatory changes and their application in practice, indirectly confirming the orientation of the Romanian standard-setters towards IPSAS and accrual accounting. Moreover, this research is an argument for the importance of accounting and of the economic analysis, which the study can support through proper financial reporting.

Topoisomerase IIbeta is required for proper retinal development and survival of postmitotic cells

Directory of Open Access Journals (Sweden)

Ying Li

2014-01-01

Topoisomerase IIbeta (Top2b is an enzyme that modulates DNA supercoiling by catalyzing the passage of DNA duplexes through one another. It is ubiquitously expressed in postmitotic cells and known to function during the development of neuromuscular junctions in the diaphragm and the proper formation of laminar structure in the cerebral cortex. However, due to the perinatal death phenotype of the traditional constitutive and brain-specific Top2b knockout mice, the precise in vivo function of Top2b, especially during postnatal neural development, remains to be determined. Using both the constitutive and retina-specific knockout mouse models, we showed that Top2b deficiency resulted in delayed neuronal differentiation, degeneration of the plexiform layers and outer segment of photoreceptors, as well as dramatic reduction in cell number in the retina. Genome-wide transcriptome analysis by RNA sequencing revealed that genes involved in neuronal survival and neural system development were preferentially affected in Top2b-deficient retinas. Collectively, our findings have indicated an important function of Top2b in proper development and the maintenance/survival of postmitotic neurons in the retina.

Improving accountability in vaccine decision-making.

Science.gov (United States)

Timmis, James Kenneth; Black, Steven; Rappuoli, Rino

2017-11-01

Healthcare decisions, in particular those affecting entire populations, should be evidence-based and taken by decision-makers sharing broad alignment with affected stakeholders. However, criteria, priorities and procedures for decision-making are sometimes non-transparent, frequently vary considerably across equivalent decision-bodies, do not always consider the broader benefits of new health-measures, and therefore do not necessarily adequately represent the relevant stakeholder-spectrum. Areas covered: To address these issues in the context of the evaluation of new vaccines, we have proposed a first baseline set of core evaluation criteria, primarily selected by members of the vaccine research community, and suggested their implementation in vaccine evaluation procedures. In this communication, we review the consequences and utility of stakeholder-centered core considerations to increase transparency in and accountability of decision-making procedures, in general, and of the benefits gained by their inclusion in Multi-Criteria-Decision-Analysis tools, exemplified by SMART Vaccines, specifically. Expert commentary: To increase effectiveness and comparability of health decision outcomes, decision procedures should be properly standardized across equivalent (national) decision bodies. To this end, including stakeholder-centered criteria in decision procedures would significantly increase their transparency and accountability, support international capacity building to improve health, and reduce societal costs and inequity resulting from suboptimal health decision-making.

Response Mixture Modeling: Accounting for Heterogeneity in Item Characteristics across Response Times.

Science.gov (United States)

Molenaar, Dylan; de Boeck, Paul

2018-06-01

In item response theory modeling of responses and response times, it is commonly assumed that the item responses have the same characteristics across the response times. However, heterogeneity might arise in the data if subjects resort to different response processes when solving the test items. These differences may be within-subject effects, that is, a subject might use a certain process on some of the items and a different process with different item characteristics on the other items. If the probability of using one process over the other process depends on the subject's response time, within-subject heterogeneity of the item characteristics across the response times arises. In this paper, the method of response mixture modeling is presented to account for such heterogeneity. Contrary to traditional mixture modeling where the full response vectors are classified, response mixture modeling involves classification of the individual elements in the response vector. In a simulation study, the response mixture model is shown to be viable in terms of parameter recovery. In addition, the response mixture model is applied to a real dataset to illustrate its use in investigating within-subject heterogeneity in the item characteristics across response times.

Mutual Calculations in Creating Accounting Models: A Demonstration of the Power of Matrix Mathematics in Accounting Education

Science.gov (United States)

Vysotskaya, Anna; Kolvakh, Oleg; Stoner, Greg

2016-01-01

The aim of this paper is to describe the innovative teaching approach used in the Southern Federal University, Russia, to teach accounting via a form of matrix mathematics. It thereby contributes to disseminating the technique of teaching to solve accounting cases using mutual calculations to a worldwide audience. The approach taken in this course…

Proper comparison among methods using a confusion matrix

CSIR Research Space (South Africa)

Salmon

2015-07-01

Full Text Available -1 IGARSS 2015, Milan, Italy, 26-31 July 2015 Proper comparison among methods using a confusion matrix 1,2 B.P. Salmon, 2,3 W. Kleynhans, 2,3 C.P. Schwegmann and 1J.C. Olivier 1School of Engineering and ICT, University of Tasmania, Australia 2...

Modeling of electromigration salt removal methods in building materials

DEFF Research Database (Denmark)

Johannesson, Björn; Ottosen, Lisbeth M.

2008-01-01

for salt attack of various kinds, is one potential method to preserve old building envelopes. By establishing a model for ionic multi-species diffusion, which also accounts for external applied electrical fields, it is proposed that an important complement to the experimental tests and that verification...... with its ionic mobility properties. It is, further, assumed that Gauss’s law can be used to calculate the internal electrical field induced by the diffusion it self. In this manner the external electrical field applied can be modeled, simply, by assigning proper boundary conditions for the equation...

A Buffer Model Account of Behavioral and ERP Patterns in the Von Restorff Paradigm

Directory of Open Access Journals (Sweden)

Siri-Maria Kamp

2016-06-01

Full Text Available We combined a mechanistic model of episodic encoding with theories on the functional significance of two event-related potential (ERP components to develop an integrated account for the Von Restorff effect, which refers to the enhanced recall probability for an item that deviates in some feature from other items in its study list. The buffer model of Lehman and Malmberg (2009, 2013 can account for this effect such that items encountered during encoding enter an episodic buffer where they are actively rehearsed. When a deviant item is encountered, in order to re-allocate encoding resources towards this item the buffer is emptied from its prior content, a process labeled “compartmentalization”. Based on theories on their functional significance, the P300 component of the ERP may co-occur with this hypothesized compartmentalization process, while the frontal slow wave may index rehearsal. We derived predictions from this integrated model for output patterns in free recall, systematic variance in ERP components, as well as associations between the two types of measures in a dataset of 45 participants who studied and freely recalled lists of the Von Restorff type. Our major predictions were confirmed and the behavioral and physiological results were consistent with the predictions derived from the model. These findings demonstrate that constraining mechanistic models of episodic memory with brain activity patterns and generating predictions for relationships between brain activity and behavior can lead to novel insights into the relationship between the brain, the mind, and behavior.

Investigating the Role of Management Accountants in Indonesia

Directory of Open Access Journals (Sweden)

Arief Fadhilah

2015-08-01

Full Text Available Literature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003. Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners.

Models and error analyses of measuring instruments in accountability systems in safeguards control

International Nuclear Information System (INIS)

Dattatreya, E.S.

1977-05-01

Essentially three types of measuring instruments are used in plutonium accountability systems: (1) the bubblers, for measuring the total volume of liquid in the holding tanks, (2) coulometers, titration apparatus and calorimeters, for measuring the concentration of plutonium; and (3) spectrometers, for measuring isotopic composition. These three classes of instruments are modeled and analyzed. Finally, the uncertainty in the estimation of total plutonium in the holding tank is determined

KEBIJAKAN PENGELOLAAN LINGKUNGAN KAWASAN INDUSTRI SESUAI PROPER KLHK PERINGKAT HIJAU (STUDI KASUS DI KAWASAN INDUSTRI JABABEKA BEKASI

Directory of Open Access Journals (Sweden)

Temmy Wikaningrum

2015-07-01

Full Text Available Environmental management in industrial estate is the strategic policy model which is needed to be developed referring to the Indonesian Government Decree number 24 year 2009, that state almost all of the new industrial developments should be located in industrial estate. The complexity in this environmental management was approached by “green rating” of PROPER’s criteria regulated by Ministry of Environment & Forestry (KLHK. PROPER is the assessment program of company performance rating in environmental management. Green rating is classified by PROPER in terms of beyond compliance performance. The result of the case study in Jababeka Industrial Estate (KIJA Bekasi, based on its environmental situational analysis year 2014 by multidimensional scaling (MDS method, showed that only the management dimension had a sustainability performance. The results of prospective analysis on leverage factors of MDS showed that the key factors of the environmental management model were (1 DRKPL (summary document of environmental management performance, (2 implementation of water conservation and reducing water pollution program, (3funding for water conservation, (4 monitoring and evaluation of community development program, (5 implementation of 3R (reduce, reuse, recycle programs of hazardous waste, (6 technology of 3R, and (7 benchmarking. Based on the key parameters and referred to the possibilities conditions, three scenarios have been developed to approach the implementative policy. The moderate scenario was recommended to be the right policy in term of consideration of technology, funding availability, time of implementation and organization skills.Keywords: environmental management, industrial estate, jababeka, proper KLHK

Accounting for Co-Teaching: A Guide for Policymakers and Developers of Value-Added Models

Science.gov (United States)

Isenberg, Eric; Walsh, Elias

2015-01-01

We outline the options available to policymakers for addressing co-teaching in a value-added model. Building on earlier work, we propose an improvement to a method of accounting for co-teaching that treats co-teachers as teams, with each teacher receiving equal credit for co-taught students. Hock and Isenberg (2012) described a method known as the…

INVESTIGATION INTO ACCOUNT OF A TIME VALUE OF MONEY IN CLASSICAL MULTITOPIC INVENTORY MODELS

Directory of Open Access Journals (Sweden)

Natalya A. Chernyaeva

2013-01-01

Full Text Available The article describes two types of models. The first is a traditional multitopic inventory model with constant demand and the second is a model based on the average cost of inventory in optimizing inventory management system. The authors taking into account the time value of money in the models study three possible schemes for the payment of costs: «prenumerando» (at the time of the general batch order delivery, «postnumerando» (at the time of the general next batch order delivery and the scheme of payment of costs in the mid-term.Maximization of the total intensity of revenue for outgoing and incoming cash flows occurring in the inventory management system that characterize the analyzed models was adopted as the criterion of optimization of inventory control strategy.

The primary organization of accounting in budgetary institutions of Ukraine: development of the work plan accounts

Directory of Open Access Journals (Sweden)

Svirko S.V.

2017-03-01

Full Text Available The questions of primary accounting of economic activity of budgetary institutions in the modernization budget accounting subsystem. With the object of study chosen mechanism for building and operating its own chart of accounts of economic activity of budgetary institutions. In order to develop a thesaurus budget accounting formed the definition of «work plan accounts economic activity of budgetary institutions». The approaches to determining impacts, principles and stages of construction work plan accounts, based on what model of development formed a working plan of accounts of economic activity of budgetary institutions, based on the combined general and technical principles and allows for certain vectors regulatory impact. The necessity of formation at the Ministry of Finance of Ukraine three typical plans for major accounts of the public sector. Based on the study of the Chart of Accounts in the public sector generated and presented a typical chart of accounts of budget institutions. Conclusions about the necessity of forming mechanism of development of analytical accounts for different entities public sector.

Construction of closed fermionic string models in four dimensions

International Nuclear Information System (INIS)

Lewellen, D.C.

1987-01-01

It is possible to construct consistent closed string models directly in four space-time dimensions if reparametrization invariance, conformal invariance and world sheet supersymmetry are properly accounted for. In the context of string models whose internal degrees of freedom are represented by free world sheet fermions, it is possible to completely solve for the above requirements, providing a simple set of rules for constructing string models. N = 1 supersymmetric and non-supersymmetric heterotic type string models with chiral fermions and realistic gauge groups, as well as generalized type II models with realistic gauge groups, can easily be constructed. Many other string models can be constructed using similar methods based on free world sheet bosons

Antecedents and Consequences of Individual Performance Analysis of Turnover Intention Model (Empirical Study of Public Accountants in Indonesia)

OpenAIRE

Raza, Hendra; Maksum, Azhar; Erlina; Lumban Raja, Prihatin

2014-01-01

Azhar Maksum This study aims to examine empirically the antecedents of individual performance on its consequences of turnover intention in public accounting firms. There are eight variables measured which consists of auditors' empowerment, innovation professionalism, role ambiguity, role conflict, organizational commitment, individual performance and turnover intention. Data analysis is based on 163 public accountant using the Structural Equation Modeling assisted with an appli...

Accounting for Zero Inflation of Mussel Parasite Counts Using Discrete Regression Models

Directory of Open Access Journals (Sweden)

Emel Çankaya

2017-06-01

Full Text Available In many ecological applications, the absences of species are inevitable due to either detection faults in samples or uninhabitable conditions for their existence, resulting in high number of zero counts or abundance. Usual practice for modelling such data is regression modelling of log(abundance+1 and it is well know that resulting model is inadequate for prediction purposes. New discrete models accounting for zero abundances, namely zero-inflated regression (ZIP and ZINB, Hurdle-Poisson (HP and Hurdle-Negative Binomial (HNB amongst others are widely preferred to the classical regression models. Due to the fact that mussels are one of the economically most important aquatic products of Turkey, the purpose of this study is therefore to examine the performances of these four models in determination of the significant biotic and abiotic factors on the occurrences of Nematopsis legeri parasite harming the existence of Mediterranean mussels (Mytilus galloprovincialis L.. The data collected from the three coastal regions of Sinop city in Turkey showed more than 50% of parasite counts on the average are zero-valued and model comparisons were based on information criterion. The results showed that the probability of the occurrence of this parasite is here best formulated by ZINB or HNB models and influential factors of models were found to be correspondent with ecological differences of the regions.

Statistical HR diagrams for one hundred and fifteen thousand proper-motion stars

International Nuclear Information System (INIS)

Luyten, W.J.

1978-01-01

Since regular HR diagrams require apparent magnitudes, colors or spectra, and parallaxes, and such complete data are available for relatively few stars, there may be some advantage in making up diagrams which utilize proper motions instead of parallaxes, and are thus statistically similar to an HR diagram. The reduced proper motion, first used by Hertzsprung, is defined as H=m+5+5log μ, but may also be written as H=M+5log T, where T is the tangential velocity, and is expressed in astronomical units per year. A diagram plotting H against color will thus contain the considerable dispersion in tangential velocity which is a serious disadvantage. However, this is outweighed by two practical advantages. First, the one and the same person who does the proper motion survey can, and does also determine the other two quantities needed. Second, when using data obtained from such a proper motion survey one deals, statistically, with all the stars within a given distance and the results, therefore, are much more representative of the real situation in space than many HR diagrams which often contain an unrealistic preponderance of giants. (Auth.)

THE TEACHERS ROLE IN FORMING PROPER BODY POSTURE

Directory of Open Access Journals (Sweden)

Zoran Bogdanović

2007-05-01

Full Text Available Being acquainted and well aware of the presence of physical deformation in school population, this study is based on the research of postural deformity of the pupils of the 5th grade of elementary school and determination of dependance of deformations appearance in relation to frequency of remonstration and indication to correct sitting position from proffesors’ perspective. The complete program content is conducted in the territory of the city of Kragujevac in several elementary schools comprising 299 students of the 5th grade. The object was to determine the number of students with kyphotic and lordotic deformity, to determine the presence of deformation in depandance of gender and to determine the presence of kyphotic and lordotic deformity in depandance of the frequency of proffesors indication to improper sitting. We can notice higher presence of kyphotic deformity at the probationers of male population that it is the case with female population while the higher presence of lordotic deformity is at female population.The highest number of probationers have reported that none of the proffesors warn them about proper sitting. The measures inside the groups sorted by gender qualifi cation, indicate on high percentage of both boys and girls who are not warned on proper sitting. Also, inside the groups of improper body holders, we can notice the most signifi cant kyphotic and lordotic deformity in the category of students who are never warned to sit properly. These indicators report us that is necessary to invest much more work on the education of parents and children as well as school stuff at the preschool and school institutions which would result in reducing the appearence and development of postural deformity at the population who is more liable to transformations of such kind.

Guidelines for Properly Adjustning Pressure Feedback in Systems with Over-Centre Valves

DEFF Research Database (Denmark)

Pedersen, Henrik Clemmensen; Andersen, Torben O.; Hansen, Michael R.

2016-01-01

this problem is to use an over centre valve with a sufficiently low pilot ratio and/or include various damping orifices in the system. Both of these solutions are energy consuming and may decrease the control performance. An alternative approach is to use (electronic) pressure feedback — also referred...... to as active damping — to stabilise the system and damp pressure pulsations. This is not a new method, but the effect and adjustment of the filters is often misunderstood leading to incorrectly adjusted filters and degraded system performance. The focus of the current paper is therefore to explain and derive...... a set of guidelines for how to properly adjust a standard pressure feedback in system with an over centre valve when also considering model uncertainties, un-modelled dynamics and parameter variations. The paper takes its basis in a standard cylinder drive with an inertia load, over centre valve...

A generalised Green-Julg theorem for proper groupoids and Banach algebras

OpenAIRE

Paravicini, Walther

2009-01-01

The Green-Julg theorem states that K_0^G(B) is isomorphic to K_0(L^1(G,B)) for every compact group G and every G-C*-algebra B. We formulate a generalisation of this result to proper groupoids and Banach algebras and deduce that the Bost assembly map is surjective for proper Banach algebras. On the way, we show that the spectral radius of an element in a C_0(X)-Banach algebra can be calculated from the spectral radius in the fibres.

A Note on the Problem of Proper Time in Weyl Space-Time

Science.gov (United States)

Avalos, R.; Dahia, F.; Romero, C.

2018-02-01

We discuss the question of whether or not a general Weyl structure is a suitable mathematical model of space-time. This is an issue that has been in debate since Weyl formulated his unified field theory for the first time. We do not present the discussion from the point of view of a particular unification theory, but instead from a more general standpoint, in which the viability of such a structure as a model of space-time is investigated. Our starting point is the well known axiomatic approach to space-time given by Elhers, Pirani and Schild (EPS). In this framework, we carry out an exhaustive analysis of what is required for a consistent definition for proper time and show that such a definition leads to the prediction of the so-called "second clock effect". We take the view that if, based on experience, we were to reject space-time models predicting this effect, this could be incorporated as the last axiom in the EPS approach. Finally, we provide a proof that, in this case, we are led to a Weyl integrable space-time as the most general structure that would be suitable to model space-time.

The use of a basic safety investment model in a practical risk management context

International Nuclear Information System (INIS)

Aven, Terje; Hiriart, Yolande

2011-01-01

We consider a basic model in economic safety analysis: a firm is willing to invest an amount x in safety measures to avoid an accident A, which in the case of occurrence, leads to a loss of size L. The probability of an accident is a function of x. The optimal value of x is determined by minimizing the expected costs. In the paper, we re-examine this model by adopting a practical risk/safety management perspective. We question how this model can be used for guiding the firm and regulators in determining the proper level of investment in safety. Attention is given to issues like how to determine the probability of an accident and how to take into account uncertainties that extend beyond the expected value. It is concluded that the model, with suitable extensions and if properly implemented, provides a valuable decision support tool. By focusing on investment levels and stimulating thereby the generation of alternative risk-reducing measures, the model is considered particularly useful in risk reduction (ALARP) processes. - Highlights: → It is shown how to use a basic investment model in a practical risk management setting. → The model may be a valuable decision support tool if properly implemented. → It guides decision makers on risk reduction and how to determine what is ALARP. → The model stimulates the generation of alternative risk-reducing measures.

Whole of Government Accounts

DEFF Research Database (Denmark)

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

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

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

Directory of Open Access Journals (Sweden)

Claudiu BRANDAS

2013-01-01

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

Accounting for regional variation in both natural environment and human disturbance to improve performance of multimetric indices of lotic benthic diatoms.

Science.gov (United States)

Tang, Tao; Stevenson, R Jan; Infante, Dana M

2016-10-15

Regional variation in both natural environment and human disturbance can influence performance of ecological assessments. In this study we calculated 5 types of benthic diatom multimetric indices (MMIs) with 3 different approaches to account for variation in ecological assessments. We used: site groups defined by ecoregions or diatom typologies; the same or different sets of metrics among site groups; and unmodeled or modeled MMIs, where models accounted for natural variation in metrics within site groups by calculating an expected reference condition for each metric and each site. We used data from the USEPA's National Rivers and Streams Assessment to calculate the MMIs and evaluate changes in MMI performance. MMI performance was evaluated with indices of precision, bias, responsiveness, sensitivity and relevancy which were respectively measured as MMI variation among reference sites, effects of natural variables on MMIs, difference between MMIs at reference and highly disturbed sites, percent of highly disturbed sites properly classified, and relation of MMIs to human disturbance and stressors. All 5 types of MMIs showed considerable discrimination ability. Using different metrics among ecoregions sometimes reduced precision, but it consistently increased responsiveness, sensitivity, and relevancy. Site specific metric modeling reduced bias and increased responsiveness. Combined use of different metrics among site groups and site specific modeling significantly improved MMI performance irrespective of site grouping approach. Compared to ecoregion site classification, grouping sites based on diatom typologies improved precision, but did not improve overall performance of MMIs if we accounted for natural variation in metrics with site specific models. We conclude that using different metrics among ecoregions and site specific metric modeling improve MMI performance, particularly when used together. Applications of these MMI approaches in ecological assessments

Treatment of Proper Name Retrieval Deficits in an Individual with Temporal Lobe Epilepsy

Science.gov (United States)

Minkina, Irene; Ojemann, Jeffrey G.; Grabowski, Thomas J.; Silkes, JoAnn P.; Phatak, Vaishali; Kendall, Diane L.

2013-01-01

Purpose: Studies investigating language deficits in individuals with left temporal-lobe epilepsy have consistently demonstrated impairments in proper name retrieval. The aim of this Phase I rehabilitation study was to investigate the effects of a linguistically distributed word retrieval treatment on proper name retrieval in an individual with…

Modeling multi-lateral wells

Energy Technology Data Exchange (ETDEWEB)

Su, H. J.; Fong, W. S. [Chevron Petroleum Technology Company (United States)

1998-12-31

A method for modeling multi-lateral wells by using a computational scheme embedded in a general-purpose, finite difference simulator was described. The calculation of wellbore pressure profile for each lateral included the frictional pressure drop along the wellbore and proper fluid mixing at lateral connection points. To obtain a good production profile the Beggs and Brill correlation, a homogenous flow model, and the model proposed by Ouyang et al, which includes an acceleration term and accounts for the lubrication effect due to radial influx, were implemented. Well performance prediction results were compared using the three models. The impact of different tubing sizes on the well performance and the prediction contribution from each lateral were also studied. Results of the study in the hypothetical example and under normal field operating conditions were reviewed. 7 refs., 10 tabs., 3 figs.

AN HST PROPER-MOTION STUDY OF THE LARGE-SCALE JET OF 3C273

Energy Technology Data Exchange (ETDEWEB)

Meyer, Eileen T.; Georganopoulos, Markos [University of Maryland Baltimore County, Baltimore, MD 21250 (United States); Sparks, William B. [Space Telescope Science Institute, Baltimore, MD 21218 (United States); Anderson, Jay; Marel, Roeland van der; Biretta, John; Chiaberge, Marco; Norman, Colin [Space Telescope Science Institute, Baltimore, MD 21210 (United States); Tony Sohn, Sangmo [Johns Hopkins University, Baltimore, MD 21210 (United States); Perlman, Eric, E-mail: meyer@stsci.edu [Florida Institute of Technology, Melbourne, FL 32901 (United States)

2016-02-20

The radio galaxy 3C 273 hosts one of the nearest and best-studied powerful quasar jets. Having been imaged repeatedly by the Hubble Space Telescope (HST) over the past twenty years, it was chosen for an HST program to measure proper motions in the kiloparsec-scale resolved jets of nearby radio-loud active galaxies. The jet in 3C 273 is highly relativistic on sub-parsec scales, with apparent proper motions up to 15c observed by very long baseline interferometry. In contrast, we find that the kiloparsec-scale knots are compatible with being stationary, with a mean speed of −0.2 ± 0.5c over the whole jet. Assuming the knots are packets of moving plasma, an upper limit of 1c implies a bulk Lorentz factor Γ < 2.9. This suggests that the jet has either decelerated significantly by the time it reaches the kiloparsec scale, or that the knots in the jet are standing shock features. The second scenario is incompatible with the inverse Compton off the Cosmic Microwave Background (IC/CMB) model for the X-ray emission of these knots, which requires the knots to be in motion, but IC/CMB is also disfavored in the first scenario due to energetic considerations, in agreement with the recent finding of Meyer and Georganopoulos which ruled out the IC/CMB model for the X-ray emission of 3C 273 via gamma-ray upper limits.

Basis of plant accounting system

International Nuclear Information System (INIS)

Schneider, R.A.

1984-01-01

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

A new DFT approach to model small polarons in oxides with proper account for long-range polarization

Science.gov (United States)

Kokott, Sebastian; Levchenko, Sergey V.; Scheffler, Matthias; Theory Department Team

In this work, we address two important challenges in the DFT description of small polarons (excess charges localized within one unit cell): sensitivity to the errors in exchange-correlation (XC) treatment and finite-size effects in supercell calculations. The polaron properties are obtained using a modified neutral potential-energy surface (PES). Using the hybrid HSE functional and considering the whole range 0 Deutsche Forschungsgemeinschaft).

Can Winds Driven by Active Galactic Nuclei Account for the Extragalactic Gamma-Ray and Neutrino Backgrounds?

Science.gov (United States)

Liu, Ruo-Yu; Murase, Kohta; Inoue, Susumu; Ge, Chong; Wang, Xiang-Yu

2018-05-01

Various observations are revealing the widespread occurrence of fast and powerful winds in active galactic nuclei (AGNs) that are distinct from relativistic jets, likely launched from accretion disks and interacting strongly with the gas of their host galaxies. During the interaction, strong shocks are expected to form that can accelerate nonthermal particles to high energies. Such winds have been suggested to be responsible for a large fraction of the observed extragalactic gamma-ray background (EGB) and the diffuse neutrino background, via the decay of neutral and charged pions generated in inelastic pp collisions between protons accelerated by the forward shock and the ambient gas. However, previous studies did not properly account for processes such as adiabatic losses that may reduce the gamma-ray and neutrino fluxes significantly. We evaluate the production of gamma rays and neutrinos by AGN-driven winds in detail by modeling their hydrodynamic and thermal evolution, including the effects of their two-temperature structure. We find that they can only account for less than ∼30% of the EGB flux, as otherwise the model would violate the independent upper limit derived from the diffuse isotropic gamma-ray background. If the neutrino spectral index is steep with Γ ≳ 2.2, a severe tension with the isotropic gamma-ray background would arise as long as the winds contribute more than 20% of the IceCube neutrino flux in the 10–100 TeV range. At energies ≳ 100 TeV, we find that the IceCube neutrino flux may still be accountable by AGN-driven winds if the spectral index is as small as Γ ∼ 2.0–2.1.

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

Directory of Open Access Journals (Sweden)

Horbach Tatiana

2018-01-01

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

77 FR 70484 - Preoperational Testing of Onsite Electric Power Systems To Verify Proper Load Group Assignments...

Science.gov (United States)

2012-11-26

...-1294, ``Preoperational Testing of On-Site Electric Power Systems to Verify Proper Load Group... entitled ``Preoperational Testing of On- Site Electric Power Systems to Verify Proper Load Group... Electric Power Systems to Verify Proper Load Group Assignments, Electrical Separation, and Redundancy...

A margin model to account for respiration-induced tumour motion and its variability

International Nuclear Information System (INIS)

Coolens, Catherine; Webb, Steve; Evans, Phil M; Shirato, H; Nishioka, K

2008-01-01

In order to reduce the sensitivity of radiotherapy treatments to organ motion, compensation methods are being investigated such as gating of treatment delivery, tracking of tumour position, 4D scanning and planning of the treatment, etc. An outstanding problem that would occur with all these methods is the assumption that breathing motion is reproducible throughout the planning and delivery process of treatment. This is obviously not a realistic assumption and is one that will introduce errors. A dynamic internal margin model (DIM) is presented that is designed to follow the tumour trajectory and account for the variability in respiratory motion. The model statistically describes the variation of the breathing cycle over time, i.e. the uncertainty in motion amplitude and phase reproducibility, in a polar coordinate system from which margins can be derived. This allows accounting for an additional gating window parameter for gated treatment delivery as well as minimizing the area of normal tissue irradiated. The model was illustrated with abdominal motion for a patient with liver cancer and tested with internal 3D lung tumour trajectories. The results confirm that the respiratory phases around exhale are most reproducible and have the smallest variation in motion amplitude and phase (approximately 2 mm). More importantly, the margin area covering normal tissue is significantly reduced by using trajectory-specific margins (as opposed to conventional margins) as the angular component is by far the largest contributor to the margin area. The statistical approach to margin calculation, in addition, offers the possibility for advanced online verification and updating of breathing variation as more data become available

UCAC3 PROPER MOTION SURVEY. II. DISCOVERY OF NEW PROPER MOTION STARS IN UCAC3 WITH 0.''40 yr–1 > μ ≥ 0.''18 yr–1 BETWEEN DECLINATIONS –47° and 00°

International Nuclear Information System (INIS)

Finch, Charlie T.; Zacharias, Norbert; Boyd, Mark R.; Henry, Todd J.; Hambly, Nigel C.

2012-01-01

We present 474 new proper motion stellar systems in the southern sky having no previously known components, with 0.''40 yr –1 >μ ≥ 0.''18 yr –1 between declinations –47° and 0°. In this second paper utilizing the U.S. Naval Observatory third CCD Astrograph Catalog (UCAC3) we complete our sweep of the southern sky for objects in the proper motion range targeted by this survey with R magnitudes ranging from 9.80 to 19.61. The new systems contribute a ∼16% increase in the number of new stellar systems for the same region of sky reported in previous SuperCOSMOS Research Consortium On Nearby Stars (RECONS) surveys. Among the newly discovered stellar systems are 16 multiples, plus an additional ten components that are new common proper motion companions to previously known objects. A comparison of UCAC3 proper motions to those from Hipparcos, Tycho-2, Southern Proper Motion, and SuperCOSMOS indicates that all proper motions are consistent to ∼10 mas yr –1 , with the exception of SuperCOSMOS. Distance estimates are derived for all stellar systems having SuperCOSMOS Sky Survey B J , R 59F , and I IVN plate magnitudes and Two Micron All Sky Survey (2MASS) infrared photometry. We find five new red dwarf systems estimated to be within 25 pc. These discoveries support results from previous proper motion surveys suggesting that more nearby stellar systems are to be found, particularly in the fainter, slower moving samples. In this second paper utilizing the UCAC3 we complete our sweep of the southern sky for objects in the proper motion range targeted by this survey with R magnitudes ranging from 9.80 to 19.61.

ORTHOSCOPY (THE PROPER LOOK: TOWARDS A CODE OF ETHICS OF THE EDUCATIONAL INSPECTORATE BASED ON RESPECT

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Jordi Giró París

2015-12-01

Full Text Available Analysis of the ethical dimension of the inspectorate as a result of a closer look, which I have called orthoscopy, or what is the same, a proper look. From the Latin word meaning inspectio we dive inside the phenomenology of sight, the distinction between seeing and looking, the two assumptions orthoscopy addressed: the admiration and collectively practiced habit of looking to end up with a reflection on the subjective moment of the act of looking. Finally we become aware of self-critical time of inspection taking into account that we look at people who watch us, and therefore it is a bidirectional ethical commitment. Inspectors do not carry out their functions just because of what they think their task should be, but mainly because of the expectations that the other members of the educational community have in relation to their functions.

The proper generalized decomposition for advanced numerical simulations a primer

CERN Document Server

Chinesta, Francisco; Leygue, Adrien

2014-01-01

Many problems in scientific computing are intractable with classical numerical techniques. These fail, for example, in the solution of high-dimensional models due to the exponential increase of the number of degrees of freedom. Recently, the authors of this book and their collaborators have developed a novel technique, called Proper Generalized Decomposition (PGD) that has proven to be a significant step forward. The PGD builds by means of a successive enrichment strategy a numerical approximation of the unknown fields in a separated form. Although first introduced and successfully demonstrated in the context of high-dimensional problems, the PGD allows for a completely new approach for addressing more standard problems in science and engineering. Indeed, many challenging problems can be efficiently cast into a multi-dimensional framework, thus opening entirely new solution strategies in the PGD framework. For instance, the material parameters and boundary conditions appearing in a particular mathematical mod...

THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

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Andreea C. BENDOVSCHI

2015-04-01

Full Text Available Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment.

Charge-leveling and proper treatment of long-range electrostatics in all-atom molecular dynamics at constant pH.

Science.gov (United States)

Wallace, Jason A; Shen, Jana K

2012-11-14

Recent development of constant pH molecular dynamics (CpHMD) methods has offered promise for adding pH-stat in molecular dynamics simulations. However, until now the working pH molecular dynamics (pHMD) implementations are dependent in part or whole on implicit-solvent models. Here we show that proper treatment of long-range electrostatics and maintaining charge neutrality of the system are critical for extending the continuous pHMD framework to the all-atom representation. The former is achieved here by adding forces to titration coordinates due to long-range electrostatics based on the generalized reaction field method, while the latter is made possible by a charge-leveling technique that couples proton titration with simultaneous ionization or neutralization of a co-ion in solution. We test the new method using the pH-replica-exchange CpHMD simulations of a series of aliphatic dicarboxylic acids with varying carbon chain length. The average absolute deviation from the experimental pK(a) values is merely 0.18 units. The results show that accounting for the forces due to extended electrostatics removes the large random noise in propagating titration coordinates, while maintaining charge neutrality of the system improves the accuracy in the calculated electrostatic interaction between ionizable sites. Thus, we believe that the way is paved for realizing pH-controlled all-atom molecular dynamics in the near future.

THE ROLE AND THE IMPORTANCE IN CHOOSING THE PROPER MANAGERIAL ACCOUNTING CONCEPTS REGARDING THE NEED FOR INFORMATION ON THE DECISION MAKING FACTORS WITHIN THE COMPANIES

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Delia David

2014-09-01

Full Text Available Both the theory and modern practice of the management accounting took over two general concepts regarding its organizational process, structuring accounting in either an integrated system or a dualist one. We aim at emphasizing the characteristics, the role and the importance of these concepts in regards to the calculation process and the accounting entries of the costs generated by economic entities with an eye at gaining profit. Choosing one of the previously mentioned concepts must be done taking into consideration the specific of the company in question as well as the information necessary to the manager who needs to find out the optimum solution in order to achieve the rehabilitation and efficiency of the activity which is supposed to be carried out. The subject of this work is approached both theoretically and practically, relying on the following research methods: the comparison method, the observation method and the case study method.

Proper Lens Care (A Minute of Health with CDC)

Centers for Disease Control (CDC) Podcasts

Wearing contact lenses is a convenient way to improve vision without having to wear glasses. But unlike glasses, improper care and maintenance of lenses can result in severe eye problems, including blindness. This podcast discusses the importance of proper lens hygiene and maintenance.

Transformation of accounting business processes in emergencies

Directory of Open Access Journals (Sweden)

D.O. Gritsyshen

2016-12-01

Full Text Available In the article the transformation of the accounting business processes in emergency situations. The models identify the consequences of emergencies, which is the basis for the transformation of the elements method of accounting, to address the consequences of emergencies isolation from the totality of objects of accounting and determine the properties that affect decision-making. Designed identify complex patterns of consequences of emergencies, allows accounting system to generate information that allows for a set of properties consequences of emergencies, and management decisions taking into account complex factors. Determined the possible consequences of emergency situations for individual objects accounting, information resources, which are accounts of accounting and financial reporting indicators.

Twisted equivariant K-theory, groupoids and proper actions

OpenAIRE

Cantarero, Jose

2009-01-01

In this paper we define twisted equivariant K-theory for actions of Lie groupoids. For a Bredon-compatible Lie groupoid, this defines a periodic cohomology theory on the category of finite CW-complexes with equivariant stable projective bundles. A classification of these bundles is shown. We also obtain a completion theorem and apply these results to proper actions of groups.

Optimizing chain life in bucket elevators through proper design and elongation measurement

Energy Technology Data Exchange (ETDEWEB)

Luglio, J.J. [Rexnord, Inc., Milwaukee, WI (United States)

2001-04-01

Since down time in the bulk solids handling industry is so expensive, bucket elevators must operate with extreme reliability, and, of course, the cost per ton of material conveyed must be minimized. This means balancing initial costs, operating and maintenance costs as well as minimizing the inventory of parts required in order to insure reliability. The elevator must be designed properly for each application. It must also be operated and maintained properly. (orig.)

Accounting for the influence of vegetation and landscape improves model transferability in a tropical savannah region

NARCIS (Netherlands)

Gao, H.; Hrachowitz, M.; Sriwongsitanon, Nutchanart; Fenicia, F.; Gharari, S.; Savenije, H.H.G.

2016-01-01

Understanding which catchment characteristics dominate hydrologic response and how to take them into account remains a challenge in hydrological modeling, particularly in ungauged basins. This is even more so in nontemperate and nonhumid catchments, where—due to the combination of seasonality and

International Business Cycle Accounting

OpenAIRE

Keisuke Otsu

2009-01-01

In this paper, I extend the business cycle accounting method a la Chari, Kehoe and McGrattan (2007) to a two-country international business cycle model and quantify the effect of the disturbances in relevant markets on the business cycle correlation between Japan and the US over the 1980-2008 period. This paper finds that disturbances in the labor market and production efficiency are important in accounting for the recent increase in the cross-country output correlation. If international fina...

Corrections to the Hipparcos proper motions in declination for 807 stars

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Damljanović G.

2008-01-01

Full Text Available We used the data on latitude variations obtained from observations with 10 classical photographic zenith tubes (PZT in order to improve the Hipparcos proper motions in declinations µδ for 807 stars. Part of observing programmes, carried out during the last century for the purpose of studying the Earth's rotation, were realized by using PZT instruments. These observations were performed within in the intervals (tens of years much longer than that of the Hipparcos mission (less than 4 years. In addition, the annual number of observations for every PZT programme star is several hundreds on the average. Though the accuracy of the star coordinates in the Hipparcos Catalogue is by two orders of magnitude better than that of the star coordinates from the PZT observations, the large number of observations performed a much longer time interval makes it possible to correct the Hipparcos proper motions and to improve their accuracy with respect to the accuracy given in the Hipparcos Catalogue. Long term examinations of latitude and time variations were used to form the Earth Orientation Catalogue (EOC-2, aimed at a more accurate determination of positions and proper motions for the stars included. Our method of calculating the corrections of the proper motions in declination from the latitude variations is different from the method used in obtaining the EOC-2 Catalogue. Comparing the results we have established a good agreement between our µδ and the EOC-2 ones for the star sample used in the present paper.

Corrections to the Hipparcos Proper Motions in Declination for 807 Stars

Directory of Open Access Journals (Sweden)

Damljanović, G.

2008-12-01

Full Text Available We used the data on latitude variations obtained from observations with 10 classical photographic zenith tubes (PZT in order to improve the Hipparcos proper motions in declinations $mu_{delta} $ for 807 stars. Part of observing programmes, carried out during the last century for the purpose of studying the Earth's rotation, were realized by using PZT instruments. These observations were performed within in the intervals (tens of years much longer than that of the Hipparcos mission (less than 4 years. In addition, the annual number of observations for every PZT-programme star is several hundreds on the average. Though the accuracy of the star coordinates in the Hipparcos Catalogue is by two orders of magnitude better than that of the star coordinates from the PZT observations, the large number of observations performed a much longer time interval makes it possible to correct the Hipparcos proper motions and to improve their accuracy with respect to the accuracy given in the Hipparcos Catalogue. Long term examinations of latitude and time variations were used to form the Earth Orientation Catalogue (EOC-2, aimed at a more accurate determination of positions and proper motions for the stars included. Our method of calculating the corrections of the proper motions in declination from the latitude variations is different from the method used in obtaining the EOC-2 Catalogue. Comparing the results we have established a good agreement between our $mu_ {delta} $ and the EOC-2 ones for the star sample used in the present paper.

Model of medicines sales forecasting taking into account factors of influence

Science.gov (United States)

Kravets, A. G.; Al-Gunaid, M. A.; Loshmanov, V. I.; Rasulov, S. S.; Lempert, L. B.

2018-05-01

The article describes a method for forecasting sales of medicines in conditions of data sampling, which is insufficient for building a model based on historical data alone. The developed method is applicable mainly to new drugs that are already licensed and released for sale but do not yet have stable sales performance in the market. The purpose of this study is to prove the effectiveness of the suggested method forecasting drug sales, taking into account the selected factors of influence, revealed during the review of existing solutions and analysis of the specificity of the area under study. Three experiments were performed on samples of different volumes, which showed an improvement in the accuracy of forecasting sales in small samples.

Pengaruh Competitor Accounting Sebagai Strategic Management Accounting Techniques Terhadap Competitive Advantage Dan Organization Performance

OpenAIRE

Alan, Hartanto

2015-01-01

The purpose of this study was to know the affect of Competitor Accounting as a Strategic Management Accounting Techniques toward Competitive Advantage and Organization Performance on manufacturing companies in Surabaya and Sidoarjo. In this study primary data was used by using questionnaire distributed to manufacturing companies in Surabaya and Sidoarjo. This study used path modeling analysis technique with PLS tools. From the examination showed that there were positive and significant affect...

Standardized facility record and report model system (FARMS) for material accounting and control

International Nuclear Information System (INIS)

Nishimura, Hideo; Ihara, Hitoshi; Hisamatsu, Yoshinori.

1990-07-01

A facility in which nuclear materials are handled maintains a facility system of accounting for and control of nuclear material. Such a system contains, as one of key elements, a record and report system. This record and report information system is a rather complex one because it needs to conform to various requirements from the national or international safeguards authorities and from the plant operator who has to achieve a safe and economical operation of the plant. Therefore it is mandatory to computerize such information system. The authors have reviewed these requirements and standardized the book-keeping and reporting procedures in line with their computerization. On the basis of this result the authors have developed a computer system, FARMS, named as an acronym of standardized facility record and report model system, mainly reflecting the requirements from the national and international safeguards authorities. The development of FARMS has also been carried out as a JASPAS - Japan Support Programme for Agency Safeguards - project since 1985 and the FARMS code was demonstrated as an accountancy tool in the regional SSAC training courses held in Japan in 1985 and 1987. This report describes the standardization of a record and report system at the facility level, its computerization as a model system and the demonstration of the developed system, FARMS. (author)

VizieR Online Data Catalog: Gaia-PS1-SDSS (GPS1) proper motion catalog (Tian+, 2017)

Science.gov (United States)

Tian, H.-J.; Gupta, P.; Sesar, B.; Rix, H.-W.; Martin, N. F.; Liu, C.; Goldman, B.; Platais, I.; Kudritzki, R.-P.; Waters, C. Z.

2018-02-01

In order to construct proper motions, we analyze and model catalog positions from four different imaging surveys, as discussed below. Gaia DR1 is based on observations collected between 2014 July 25 and 2015 September 16. PS1 observations were collected between 2010 and 2014. The SDSS DR9 data used here were obtained in the years between 2000 and 2008. The images from 2MASS were taken between 1997 and 2001. (1 data file).

Nuclear material accounting handbook

International Nuclear Information System (INIS)

2008-01-01

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

MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

Directory of Open Access Journals (Sweden)

V. V. IEVDOKYMOV

2017-03-01

Full Text Available The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed. The differences of the accounting selection adjustment procedure in US GAAP and IFRS are considered. The role and importance of the qualitative characteristics of financial reporting in the implementation of accounting selection are substantiated. The structure of the qualitative characteristics of financial reporting and their limitations under the Conceptual Framework for the preparation and presentation of financial statements are examined. The correlation between the accounting rules and alternatives adopted in US GAAP and IAS / IFRS is analyzed. The necessity to discuss the issue of the feasibility of «rule-oriented» or «principle-oriented» accounting model in the context of multivariate concept is studied. The authors prove the necessity of the application of institutional theory to solve the problems of accounting opportunism that arises when using the concept of multivariate accounting in International Financial Reporting Standards.

Critical Aspects regarding the Implementation of Managerial Accounting Systems

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Guinea Flavius-Andrei

2017-01-01

This implementation is a genuine organisational revolution that includes the managerial systemused. Any implementation process should take into account the scope of the change in mentalityand culture that the people involved should undergo. The implementation should not be made byimposing hierarchically adopted decisions, but focus on the daily contribution of each andeveryone. A new system which has not been properly internalised and accepted is doomed todisappear. The training effort should be oriented more towards the change of mentality than on thepresentation of the techniques. Within this context, putting the decisions into practice becomesextremely important, especially when it comes to studying the impact on the organisation of theleaders’ attempt to impose their vision.

Quadratic reactivity fuel cycle model

International Nuclear Information System (INIS)

Lewins, J.D.

1985-01-01

For educational purposes it is highly desirable to provide simple yet realistic models for fuel cycle and fuel economy. In particular, a lumped model without recourse to detailed spatial calculations would be very helpful in providing the student with a proper understanding of the purposes of fuel cycle calculations. A teaching model for fuel cycle studies based on a lumped model assuming the summability of partial reactivities with a linear dependence of reactivity usefully illustrates fuel utilization concepts. The linear burnup model does not satisfactorily represent natural enrichment reactors. A better model, showing the trend of initial plutonium production before subsequent fuel burnup and fission product generation, is a quadratic fit. The study of M-batch cycles, reloading 1/Mth of the core at end of cycle, is now complicated by nonlinear equations. A complete account of the asymptotic cycle for any order of M-batch refueling can be given and compared with the linear model. A complete account of the transient cycle can be obtained readily in the two-batch model and this exact solution would be useful in verifying numerical marching models. It is convenient to treat the parabolic fit rho = 1 - tau 2 as a special case of the general quadratic fit rho = 1 - C/sub tau/ - (1 - C)tau 2 in suitably normalized reactivity and cycle time units. The parabolic results are given in this paper

Proper Lens Care (A Cup of Health with CDC)

Centers for Disease Control (CDC) Podcasts

Wearing contact lenses is a convenient way to improve vision without having to wear glasses. But unlike glasses, improper care and maintenance of lenses can result in severe eye problems, including blindness. In this podcast, Dr. Jennifer Cope discusses the importance of proper lens hygiene and maintenance.

Accounting for the distributional impacts of policy in the green accounts

NARCIS (Netherlands)

Horan, R.D.; Hrubovcak, J.; Shortle, J.S.; Bulte, E.H.

2000-01-01

Green income accounting models are designed to appropriately value changes in a country's natural resource (natural capital) base. However, green NNP is useful as a guide for domestic and international policy only to the extent that it accurately reflects the economic goals and policy options of

Toward a formalized account of attitudes: The Causal Attitude Network (CAN) model.

Science.gov (United States)

Dalege, Jonas; Borsboom, Denny; van Harreveld, Frenk; van den Berg, Helma; Conner, Mark; van der Maas, Han L J

2016-01-01

This article introduces the Causal Attitude Network (CAN) model, which conceptualizes attitudes as networks consisting of evaluative reactions and interactions between these reactions. Relevant evaluative reactions include beliefs, feelings, and behaviors toward the attitude object. Interactions between these reactions arise through direct causal influences (e.g., the belief that snakes are dangerous causes fear of snakes) and mechanisms that support evaluative consistency between related contents of evaluative reactions (e.g., people tend to align their belief that snakes are useful with their belief that snakes help maintain ecological balance). In the CAN model, the structure of attitude networks conforms to a small-world structure: evaluative reactions that are similar to each other form tight clusters, which are connected by a sparser set of "shortcuts" between them. We argue that the CAN model provides a realistic formalized measurement model of attitudes and therefore fills a crucial gap in the attitude literature. Furthermore, the CAN model provides testable predictions for the structure of attitudes and how they develop, remain stable, and change over time. Attitude strength is conceptualized in terms of the connectivity of attitude networks and we show that this provides a parsimonious account of the differences between strong and weak attitudes. We discuss the CAN model in relation to possible extensions, implication for the assessment of attitudes, and possibilities for further study. (c) 2015 APA, all rights reserved).

A matrix of social accounting for Asturias

Directory of Open Access Journals (Sweden)

Margarita Argüelles

2003-01-01

Full Text Available A Social Accounting Matrix is an integrated system of accounts that presents in a double-entry table all the transactions made in an economy among productive sectors, production factors, institutional sectors and the rest of the world. In comparison with an Input-Output Table, it offers a greater deal of information and shows completely the circular process of income, captivating more precisely the effects of exogenous changes. One of the main profits of a Social Accounting Matrix is to serve as a database for the development and application of a computable general equilibrium model. This is, in fact, the aim pursued with the elaboration of the Social Accounting Matrix for the Asturian economy presented here. This Matrix has been constructed with data from the 1995 Regional Accounts of Asturias, and its structure has been adapted to its future use as a database for a computable general equilibrium model of this regional economy.

Activity and Kinematics of White Dwarf-M Dwarf Binaries from the SUPERBLINK Proper Motion Survey

International Nuclear Information System (INIS)

Skinner, Julie N.; Morgan, Dylan P.; West, Andrew A.; Lépine, Sébastien; Thorstensen, John R.

2017-01-01

We present an activity and kinematic analysis of high proper motion white dwarf-M dwarf binaries (WD+dMs) found in the SUPERBLINK survey, 178 of which are new identifications. To identify WD+dMs, we developed a UV–optical–IR color criterion and conducted a spectroscopic survey to confirm each candidate binary. For the newly identified systems, we fit the two components using model white dwarf spectra and M dwarf template spectra to determine physical parameters. We use H α chromospheric emission to examine the magnetic activity of the M dwarf in each system, and investigate how its activity is affected by the presence of a white dwarf companion. We find that the fraction of WD+dM binaries with active M dwarfs is significantly higher than their single M dwarf counterparts at early and mid-spectral types. We corroborate previous studies that find high activity fractions at both close and intermediate separations. At more distant separations, the binary fraction appears to approach the activity fraction for single M dwarfs. Using derived radial velocities and the proper motions, we calculate 3D space velocities for the WD+dMs in SUPERBLINK. For the entire SUPERBLINK WD+dMs, we find a large vertical velocity dispersion, indicating a dynamically hotter population compared to high proper motion samples of single M dwarfs. We compare the kinematics for systems with active M dwarfs and those with inactive M dwarfs, and find signatures of asymmetric drift in the inactive sample, indicating that they are drawn from an older population.

Activity and Kinematics of White Dwarf-M Dwarf Binaries from the SUPERBLINK Proper Motion Survey

Energy Technology Data Exchange (ETDEWEB)

Skinner, Julie N. [Institute for Astrophysical Research, Boston University, 725 Commonwealth Avenue, Boston, MA 02215 (United States); Morgan, Dylan P.; West, Andrew A. [Department of Astronomy, Boston University, 725 Commonwealth Avenue, Boston, MA 02215 (United States); Lépine, Sébastien [Department of Physics and Astronomy, Georgia State University, 25 Park Place NE, Atlanta, GA, 30303 (United States); Thorstensen, John R., E-mail: jskinner@bu.edu [Department of Physics and Astronomy, 6127 Wilder Laboratory, Dartmouth College, Hanover, NH 03755 (United States)

2017-09-01

We present an activity and kinematic analysis of high proper motion white dwarf-M dwarf binaries (WD+dMs) found in the SUPERBLINK survey, 178 of which are new identifications. To identify WD+dMs, we developed a UV–optical–IR color criterion and conducted a spectroscopic survey to confirm each candidate binary. For the newly identified systems, we fit the two components using model white dwarf spectra and M dwarf template spectra to determine physical parameters. We use H α chromospheric emission to examine the magnetic activity of the M dwarf in each system, and investigate how its activity is affected by the presence of a white dwarf companion. We find that the fraction of WD+dM binaries with active M dwarfs is significantly higher than their single M dwarf counterparts at early and mid-spectral types. We corroborate previous studies that find high activity fractions at both close and intermediate separations. At more distant separations, the binary fraction appears to approach the activity fraction for single M dwarfs. Using derived radial velocities and the proper motions, we calculate 3D space velocities for the WD+dMs in SUPERBLINK. For the entire SUPERBLINK WD+dMs, we find a large vertical velocity dispersion, indicating a dynamically hotter population compared to high proper motion samples of single M dwarfs. We compare the kinematics for systems with active M dwarfs and those with inactive M dwarfs, and find signatures of asymmetric drift in the inactive sample, indicating that they are drawn from an older population.

Modelling of the physico-chemical behaviour of clay minerals with a thermo-kinetic model taking into account particles morphology in compacted material.

Science.gov (United States)

Sali, D.; Fritz, B.; Clément, C.; Michau, N.

2003-04-01

Modelling of fluid-mineral interactions is largely used in Earth Sciences studies to better understand the involved physicochemical processes and their long-term effect on the materials behaviour. Numerical models simplify the processes but try to preserve their main characteristics. Therefore the modelling results strongly depend on the data quality describing initial physicochemical conditions for rock materials, fluids and gases, and on the realistic way of processes representations. The current geo-chemical models do not well take into account rock porosity and permeability and the particle morphology of clay minerals. In compacted materials like those considered as barriers in waste repositories, low permeability rocks like mudstones or compacted powders will be used : they contain mainly fine particles and the geochemical models used for predicting their interactions with fluids tend to misjudge their surface areas, which are fundamental parameters in kinetic modelling. The purpose of this study was to improve how to take into account the particles morphology in the thermo-kinetic code KINDIS and the reactive transport code KIRMAT. A new function was integrated in these codes, considering the reaction surface area as a volume depending parameter and the calculated evolution of the mass balance in the system was coupled with the evolution of reactive surface areas. We made application exercises for numerical validation of these new versions of the codes and the results were compared with those of the pre-existing thermo-kinetic code KINDIS. Several points are highlighted. Taking into account reactive surface area evolution during simulation modifies the predicted mass transfers related to fluid-minerals interactions. Different secondary mineral phases are also observed during modelling. The evolution of the reactive surface parameter helps to solve the competition effects between different phases present in the system which are all able to fix the chemical

Precedent Proper Names in Informal Oikonymy

Directory of Open Access Journals (Sweden)

Maria V. Akhmetova

2013-06-01

Full Text Available The paper deals with the Russian language informal city names (oikonyms motivated by other toponyms (with reference to Russia and the CIS. The author shows that the motivating proper name can replace the city name (e. g. Глазго < Glasgow ‘Glazov’ or contaminate with it (e. g. Экибостон < Ekibastuz + Boston, the “alien” onym being attracted to construct an informal oikonym due to its phonetic similarity or, on occasion, due to an affinity, either real or imaginary, between the two settlements. The author argues that the phonetic motivation is more characteristic for the modern urban tradition, than for popular dialects.

A properly adjusted forage harvester can save time and money

Science.gov (United States)

A properly adjusted forage harvester can save fuel and increase the realizable milk per ton of your silage. This article details the adjustments necessary to minimize energy while maximizing productivity and forage quality....

32 CFR 842.63 - Who are not proper claimants.

Science.gov (United States)

2010-07-01

... 32 National Defense 6 2010-07-01 2010-07-01 false Who are not proper claimants. 842.63 Section 842.63 National Defense Department of Defense (Continued) DEPARTMENT OF THE AIR FORCE CLAIMS AND... accompanying US military and US national civilian employees. (c) Foreign military personnel suffering property...

Accounting for the effect of horizontal gradients in limb measurements of scattered sunlight

Directory of Open Access Journals (Sweden)

J. Puķīte

2008-06-01

Full Text Available Limb measurements provided by the SCanning Imaging Absorption spectrometer for Atmospheric CHartographY (SCIAMACHY on the ENVISAT satellite allow retrieving stratospheric profiles of various trace gases on a global scale, among them BrO for the first time. For limb observations in the UV/VIS spectral region the instrument measures scattered light with a complex distribution of light paths: the light is measured at different tangent heights and can be scattered or absorbed in the atmosphere or reflected by the ground. By means of spectroscopy and radiative transfer modelling these measurements can be inverted to retrieve the vertical distribution of stratospheric trace gases.

The fully spherical 3-D Monte Carlo radiative transfer model "Tracy-II" is applied in this study. The Monte Carlo method benefits from conceptual simplicity and allows realizing the concept of full spherical geometry of the atmosphere and also its 3-D properties, which is important for a realistic description of the limb geometry. Furthermore it allows accounting for horizontal gradients in the distribution of trace gases.

In this study the effect of horizontally inhomogeneous distributions of trace gases along flight/viewing direction on the retrieval of profiles is investigated. We introduce a tomographic method to correct for this effect by combining consecutive limb scanning sequences and utilizing the overlap in their measurement sensitivity regions. It is found that if horizontal inhomogenity is not properly accounted for, typical errors of 20% for NO₂ and up to 50% for OClO around the altitude of the profile peak can arise for measurements close to the Arctic polar vortex boundary in boreal winter.

Exploratory Study on the Capitalization of Accounting Information by Financial Constructions Determined on the Basis of the Balance Sheet

Directory of Open Access Journals (Sweden)

Ciuhureanu Alina-Teodora

2017-12-01

Full Text Available The capitalization of the information provided through the balance sheet should be one of the priorities of the organization’s manager. This is because the processed accounting information is the one that contributes to the setting of objectives and strategy and at the same time provides the necessary information capital for proper management of the activity. For these reasons, the article presents a series of financial constructions based on the accounting information provided through the financial accounting system and centralized in the balance sheet. The aim of the paper is to capture the benefits of using it by management and not to detail indicators / rates / tools in terms of calculation methods.

Locale-Specific Categorization of IT Projects for Proper Project Management

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Muhammad Nasir

2015-12-01

Full Text Available In this paper we aim to show that not only are the project management techniques important for small-scale projects, but following proper project management techniques is one of the most important requirements. However, there come slight variations in implementing project management techniques in small projects as compared with larger projects. Therefore, proper categorization of projects holds the key to success in many situations. Our paper will show that categorization of a project as small-scale or large-scale should always be locale specific. In this regards, we develop a criteria and evaluate how the projects are categorized as small-scale and large-scale in different parts of the world with focus on IT projects. This research concludes that some methods cannot be used for projects of different scales.

The VMC survey. XXVIII. Improved measurements of the proper motion of the Galactic globular cluster 47 Tucanae

Science.gov (United States)

Niederhofer, Florian; Cioni, Maria-Rosa L.; Rubele, Stefano; Schmidt, Thomas; Bekki, Kenji; de Grijs, Richard; Emerson, Jim; Ivanov, Valentin D.; Oliveira, Joana M.; Petr-Gotzens, Monika G.; Ripepi, Vincenzo; Sun, Ning-Chen; van Loon, Jacco Th.

2018-05-01

We use deep multi-epoch point-spread function (PSF) photometry taken with the Visible and Infrared Survey Telescope for Astronomy (VISTA) to measure and analyze the proper motions of stars within the Galactic globular cluster 47 Tucanae (47 Tuc, NGC 104). The observations are part of the ongoing near-infrared VISTA survey of the Magellanic Cloud system (VMC). The data analyzed in this study correspond to one VMC tile, which covers a total sky area of 1.77 deg2. Absolute proper motions with respect to 9070 background galaxies are calculated from a linear regression model applied to the positions of stars in 11 epochs in the Ks filter. The data extend over a total time baseline of about 17 months. We found an overall median proper motion of the stars within 47 Tuc of (μαcos(δ), μδ) = (+5.89 ± 0.02 (statistical) ± 0.13 (systematic), -2.14 ± 0.02 (statistical) ± 0.08 (systematic)) mas yr-1, based on the measurements of 35 000 individual sources between 5' and 42' from the cluster center. We compared our result to the proper motions from the newest US Naval Observatory CCD Astrograph Catalog (UCAC5), which includes data from the Gaia data release 1. Selecting cluster members ( 2700 stars), we found a median proper motion of (μαcos(δ), μδ) = (+5.30 ± 0.03 (statistical) ± 0.70 (systematic), -2.70 ± 0.03 (statistical) ± 0.70 (systematic)) mas yr-1. Comparing the results with measurements in the literature, we found that the values derived from the VMC data are consistent with the UCAC5 result, and are close to measurements obtained using the Hubble Space Telescope. We combined our proper motion results with radial velocity measurements from the literature and reconstructed the orbit of 47 Tuc, finding that the cluster is on an orbit with a low ellipticity and is confined within the inner 7.5 kpc of the Galaxy. We show that the use of an increased time baseline in combination with PSF-determined stellar centroids in crowded regions significantly improves

Physical and Theoretical Models of Heat Pollution Applied to Cramped Conditions Welding Taking into Account the Different Types of Heat

Science.gov (United States)

Bulygin, Y. I.; Koronchik, D. A.; Legkonogikh, A. N.; Zharkova, M. G.; Azimova, N. N.

2017-05-01

The standard k-epsilon turbulence model, adapted for welding workshops, equipped with fixed workstations with sources of pollution took into account only the convective component of heat transfer, which is quite reasonable for large-volume rooms (with low density distribution of sources of pollution) especially the results of model calculations taking into account only the convective component correlated well with experimental data. For the purposes of this study, when we are dealing with a small confined space where necessary to take account of the body heated to a high temperature (for welding), located next to each other as additional sources of heat, it can no longer be neglected radiative heat exchange. In the task - to experimentally investigate the various types of heat transfer in a limited closed space for welding and behavior of a mathematical model, describing the contribution of the various components of the heat exchange, including radiation, influencing the formation of fields of concentration, temperature, air movement and thermal stress in the test environment. Conducted field experiments to model cubic body, allowing you to configure and debug the model of heat and mass transfer processes with the help of the developed approaches, comparing the measurement results of air flow velocity and temperature with the calculated data showed qualitative and quantitative agreement between process parameters, that is an indicator of the adequacy of heat and mass transfer model.

The Influence of Debt Maturity Structure on Accounting Conservatism

Institute of Scientific and Technical Information of China (English)

Zhao Huiqing; Chen Xinguo

2015-01-01

According to the related data of A-share listed companies in 2009-2013,through extension model based on Basu＇s surplus - the stock return rate model ,this paper studies that the debt maturity structure influences on accounting conservatism. The empirical study finds that the amount of debt affects significantly the prudence,that is,the greater the amount of the debt contract con- cluded, the stronger role of accounting conservatism is ; Debt maturity have significant relationship with accounting conservatism. For the shorter debt maturity, the enterprise is easier to choose more prudent accounting policy, and when the period is longer, accounting conservatism is relatively weaker.

Testing the limits of the 'joint account' model of genetic information: a legal thought experiment.

Science.gov (United States)

Foster, Charles; Herring, Jonathan; Boyd, Magnus

2015-05-01

We examine the likely reception in the courtroom of the 'joint account' model of genetic confidentiality. We conclude that the model, as modified by Gilbar and others, is workable and reflects, better than more conventional legal approaches, both the biological and psychological realities and the obligations owed under Articles 8 and 10 of the European Convention on Human Rights (ECHR). Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

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

International Nuclear Information System (INIS)

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

1993-01-01

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

Fast algorithms for finding proper strategies in game trees

DEFF Research Database (Denmark)

Miltersen, Peter Bro; Sørensen, Troels Bjerre

2008-01-01

We show how to find a normal form proper equilibrium in behavior strategies of a given two-player zero-sum extensive form game with imperfect information but perfect recall. Our algorithm solves a finite sequence of linear programs and runs in polynomial time. For the case of a perfect informatio...

Maxwell–Lorentz Electrodynamics Revisited via the Lagrangian Formalism and Feynman Proper Time Paradigm

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Nikolai N. Bogolubov

2015-04-01

Full Text Available We review new electrodynamics models of interacting charged point particles and related fundamental physical aspects, motivated by the classical A.M. Ampère magnetic and H. Lorentz force laws electromagnetic field expressions. Based on the Feynman proper time paradigm and a recently devised vacuum field theory approach to the Lagrangian and Hamiltonian, the formulations of alternative classical electrodynamics models are analyzed in detail and their Dirac type quantization is suggested. Problems closely related to the radiation reaction force and electron mass inertia are analyzed. The validity of the Abraham-Lorentz electromagnetic electron mass origin hypothesis is argued. The related electromagnetic Dirac–Fock–Podolsky problem and symplectic properties of the Maxwell and Yang–Mills type dynamical systems are analyzed. The crucial importance of the remaining reference systems, with respect to which the dynamics of charged point particles is framed, is explained and emphasized.

Improved proper name recall in aging after electrical stimulation of the anterior temporal lobes

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Lars A Ross

2011-10-01

Full Text Available Evidence from neuroimaging and neuropsychology suggests that portions of the anterior temporal lobes play a critical role in proper name retrieval. We previously found that anodal transcranial direct current stimulation (tDCS to the anterior temporal lobes improved retrieval of proper names in young adult. Here we extend that finding to older adults who tend to experience greater proper-naming deficits than young adults. The task was to look at pictures of famous faces or landmarks and verbally recall the associated proper name. Our results show a numerical improvement in face naming after left or right anterior temporal lobe stimulation, but a statistically significant effect only after left-lateralized stimulation. The magnitude of the enhancing effect was similar in older and younger adults but the lateralization of the effect differed depending on age. These results provide evidence that tDCS may be a useful tool for the neurorehabilitation of cognitive function in healthy and pathological cognitive decline.

Teaching Special Decisions in a Lean Accounting Environment

Science.gov (United States)

Haskin, Daniel

2010-01-01

Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the…

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.

Pressure ionization of dense plasmas in spherical ion-cell model with spin-orbit interactions

International Nuclear Information System (INIS)

Ishikawa, K.; Blenski, T.; Takahashi, H.; Iguchi, T.; Nakazawa, M.

1996-01-01

We study the continuity of pressure of dense plasmas in pressure ionization in case where spin-orbit interactions are taken into account in calculations. Pressure is calculated using a stress-tensor pressure formula in the relativistically-corrected self-consistent field spherical ion-cell model (average-atom model). It appears that calculated pressure and electronic density distribution change continuously in pressure ionization if we take narrow shape resonances into account properly. This observation stresses the need of a coherent description of bound and free electrons. We also compare the results by the stress-tensor pressure formula with those by other pressure formulas. It appears that different pressure formulas give rather discrepant results in some cases. copyright 1996 American Institute of Physics

The process of Professional Training for technicians in Accountability and Auditing in SMEs. Sightseeing since Ecuadorian context

Directory of Open Access Journals (Sweden)

Martha Ximena Jaramillo-Lema

2016-06-01

Full Text Available This research responds to the need of transforming the process of professional training for technologists graduates of Accounting, due to the existence of limitations in their preparation manifested in their performance , as an expression of the shortcomings in his performance in the current business environment in small and medium enterprises is aimed precisely reflect from a pedagogical focus on the importance of the process of professional training for technologists public accounting graduates for adequate performance in small and medium enterprises (SMEs. At work a study on small and medium enterprises in the conditions of Ecuador, as well as the conceptualization of capacitation as a process from the perspective presented to resolve those shortcomings which currently have graduates specializing in accounting and limiting proper exercise of their profession in small and medium enterprises.

Standardizing an End-to-end Accounting Service

Science.gov (United States)

Greenberg, Edward; Kazz, Greg

2006-01-01

Currently there are no space system standards available for space agencies to accomplish end-to-end accounting. Such a standard does not exist for spacecraft operations nor for tracing the relationship between the mission planning activities, the command sequences designed to perform those activities, the commands formulated to initiate those activities and the mission data and specifically the mission data products created by those activities. In order for space agencies to cross-support one another for data accountability/data tracing and for inter agency spacecraft to interoperate with each other, an international CCSDS standard for end-to-end data accountability/tracing needs to be developed. We will first describe the end-to-end accounting service model and functionality that supports the service. This model will describe how science plans that are ultimately transformed into commands can be associated with the telemetry products generated as a result of their execution. Moreover, the interaction between end-to-end accounting and service management will be explored. Finally, we will show how the standard end-to-end accounting service can be applied to a real life flight project i.e., the Mars Reconnaissance Orbiter project.

Machine safety: proper safeguarding techniques.

Science.gov (United States)

Martin, K J

1992-06-01

1. OSHA mandates certain safeguarding of machinery to prevent accidents and protect machine operators. OSHA specifies moving parts that must be guarded and sets criteria for the guards. 2. A 1989 OSHA standard for lockout/tagout requires locking the energy source during maintenance, periodically inspecting for power transmission, and training maintenance workers. 3. In an amputation emergency, first aid for cardiopulmonary resuscitation, shock, and bleeding are the first considerations. The amputated part should be wrapped in moist gauze, placed in a sealed plastic bag, and placed in a container of 50% water and 50% ice for transport. 4. The role of the occupational health nurse in machine safety is to conduct worksite analyses to identify proper safeguarding and to communicate deficiencies to appropriate personnel; to train workers in safe work practices and observe compliance in the use of machine guards; to provide care to workers injured by machines; and to reinforce safe work practices among machine operators.

A Modified Model to Estimate Building Rental Multipiers Accounting for Advalorem Operating Expenses

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Smolyak S.A.

2016-09-01

Full Text Available To develop ideas on building element valuation contained in the first article on the subject published in REMV, we propose an elaboration of the approach accounting for ad valorem expenses incidental to property management, such as land taxes, income/capital gains tax, and insurance premium costs; all such costs, being of an ad valorem nature in the first instance, cause circularity in the logic of the model, which, however, is not intractable under the proposed approach. The resulting formulas for carrying out practical estimation of building rental multipliers and, in consequence, of building values, turn out to be somewhat modified, and we demonstrate the sensitivity of the developed approach to the impact of these ad valorem factors. On the other hand, it is demonstrated that (accounting for building depreciation charges, which should seemingly be included among the considered ad valorem factors, cancel out and do not have any impact on the resulting estimates. However, treating the depreciation of buildings in quantifiable economic terms as a reduction in derivable operating benefits over time (instead of mere physical indications, such as age, we also demonstrate that the approach has implications for estimating the economic service lives of buildings and can be practical when used in conjunction with the market-related approach to valuation – from which the requisite model inputs can be extracted as shown in the final part of the paper.

An agent-based simulation model of patient choice of health care providers in accountable care organizations.

Science.gov (United States)

Alibrahim, Abdullah; Wu, Shinyi

2018-03-01

Accountable care organizations (ACO) in the United States show promise in controlling health care costs while preserving patients' choice of providers. Understanding the effects of patient choice is critical in novel payment and delivery models like ACO that depend on continuity of care and accountability. The financial, utilization, and behavioral implications associated with a patient's decision to forego local health care providers for more distant ones to access higher quality care remain unknown. To study this question, we used an agent-based simulation model of a health care market composed of providers able to form ACO serving patients and embedded it in a conditional logit decision model to examine patients capable of choosing their care providers. This simulation focuses on Medicare beneficiaries and their congestive heart failure (CHF) outcomes. We place the patient agents in an ACO delivery system model in which provider agents decide if they remain in an ACO and perform a quality improving CHF disease management intervention. Illustrative results show that allowing patients to choose their providers reduces the yearly payment per CHF patient by $320, reduces mortality rates by 0.12 percentage points and hospitalization rates by 0.44 percentage points, and marginally increases provider participation in ACO. This study demonstrates a model capable of quantifying the effects of patient choice in a theoretical ACO system and provides a potential tool for policymakers to understand implications of patient choice and assess potential policy controls.

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

PROPER MOTIONS OF THE HH 110/270 SYSTEM

International Nuclear Information System (INIS)

Kajdič, P.; Reipurth, B.; Walawender, J.; Raga, A. C.; Bally, J.

2012-01-01

We present a study of the HH 110/270 system based on three sets of optical images obtained with the ESO New Technology Telescope, the Subaru Telescope, and the Hubble Space Telescope (HST). The ground-based observations are made in the Hα and [S II] emission lines and the HST observations are made in the Hα line only. Ground-based observations reveal the existence of nine knots, which have not been previously discussed and offer some important insight into the HH 110/270 history. We perform a kinematic study of the HH 110/270 system and an analysis of its emission properties. We measure proper motions of all the knots in the system. Four of the newly identified knots belong to the HH 270 jet. Their positions indicate that the jet's axis changed its direction in the past. We speculate that similar changes may have occurred many times in the past and this could be part of the reason for the unusual structure of the HH 110 jet. The HST observations allow us to resolve individual knots into their substructures and to measure their proper motions. These measurements show that the knots are highly turbulent structures. Finally, we report the discovery of four new Herbig-Haro (HH) objects located near the HH 110/270 system.

A three-dimensional model of mammalian tyrosinase active site accounting for loss of function mutations.

Science.gov (United States)

Schweikardt, Thorsten; Olivares, Concepción; Solano, Francisco; Jaenicke, Elmar; García-Borrón, José Carlos; Decker, Heinz

2007-10-01

Tyrosinases are the first and rate-limiting enzymes in the synthesis of melanin pigments responsible for colouring hair, skin and eyes. Mutation of tyrosinases often decreases melanin production resulting in albinism, but the effects are not always understood at the molecular level. Homology modelling of mouse tyrosinase based on recently published crystal structures of non-mammalian tyrosinases provides an active site model accounting for loss-of-function mutations. According to the model, the copper-binding histidines are located in a helix bundle comprising four densely packed helices. A loop containing residues M374, S375 and V377 connects the CuA and CuB centres, with the peptide oxygens of M374 and V377 serving as hydrogen acceptors for the NH-groups of the imidazole rings of the copper-binding His367 and His180. Therefore, this loop is essential for the stability of the active site architecture. A double substitution (374)MS(375) --> (374)GG(375) or a single M374G mutation lead to a local perturbation of the protein matrix at the active site affecting the orientation of the H367 side chain, that may be unable to bind CuB reliably, resulting in loss of activity. The model also accounts for loss of function in two naturally occurring albino mutations, S380P and V393F. The hydroxyl group in S380 contributes to the correct orientation of M374, and the substitution of V393 for a bulkier phenylalanine sterically impedes correct side chain packing at the active site. Therefore, our model explains the mechanistic necessity for conservation of not only active site histidines but also adjacent amino acids in tyrosinase.

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