An object-oriented model for ex ante accounting information

NARCIS (Netherlands)

Verdaasdonk, P.J.A.

2003-01-01

Present accounting data models such as the Research-Event-Agent (REA) model merely focus on the modeling of static accounting phenomena. In this paper, it is argued that these models are not able to provide relevant ex ante accounting data for operations management decisions. These decisions require

DMFCA Model as a Possible Way to Detect Creative Accounting and Accounting Fraud in an Enterprise

Directory of Open Access Journals (Sweden)

Jindřiška Kouřilová

2013-05-01

Full Text Available The quality of reported accounting data as well as the quality and behaviour of their users influence the efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting balance model based on environmental accounting and the MFCA (Material Flow Cost Accounting as its method. The following balance areas are included: material, financial and legislative. Using the analysis of strengths and weaknesses of the model, its possible use within a production and business company were assessed. Its possible usage to the detection of some creative accounting techniques was also assessed. The Model is developed in details for practical use and describing theoretical aspects.

Deconstructing national leadership: politicians' accounts of electoral success and failure in the Irish Lisbon Treaty referenda.

Science.gov (United States)

Burns, Michele; Stevenson, Clifford

2013-03-01

The Self Categorization approach to national leadership proposes that leaders rhetorically construct national identity as essentialized and inevitable in order to consensualize and mobilize the population. In contrast, discursive studies have demonstrated how national politicians flexibly construct the nation to manage their own accountability in local interactions, though this in turn has neglected broader leadership processes. The present paper brings both approaches together to examine how and when national politicians construct versions of national identity in order to account for their failure as well as success in mobilizing the electorate. Eight semi-structured conversational style interviews were conducted with a strategic sample of eight leading Irish politicians on the subject of the 2008/2009 Irish Lisbon Treaty referenda. Using a Critical Discourse Psychology approach, the hegemonic repertoire of the 'settled will' of the informed and consensualized Irish nation was identified across all interviews. Politicians either endorsed the 'settled will' repertoire as evidence of their successful leadership, or rejected the repertoire by denying the rationality or unity of the populace to account for their failure. Our results suggest national identity is only constructed as essentialized and inevitable to the extent that it serves a strategic political purpose. © 2011 The British Psychological Society.

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...

Modeling student success in engineering education

Science.gov (United States)

Jin, Qu

In order for the United States to maintain its global competitiveness, the long-term success of our engineering students in specific courses, programs, and colleges is now, more than ever, an extremely high priority. Numerous studies have focused on factors that impact student success, namely academic performance, retention, and/or graduation. However, there are only a limited number of works that have systematically developed models to investigate important factors and to predict student success in engineering. Therefore, this research presents three separate but highly connected investigations to address this gap. The first investigation involves explaining and predicting engineering students' success in Calculus I courses using statistical models. The participants were more than 4000 first-year engineering students (cohort years 2004 - 2008) who enrolled in Calculus I courses during the first semester in a large Midwestern university. Predictions from statistical models were proposed to be used to place engineering students into calculus courses. The success rates were improved by 12% in Calculus IA using predictions from models developed over traditional placement method. The results showed that these statistical models provided a more accurate calculus placement method than traditional placement methods and help improve success rates in those courses. In the second investigation, multi-outcome and single-outcome neural network models were designed to understand and to predict first-year retention and first-year GPA of engineering students. The participants were more than 3000 first year engineering students (cohort years 2004 - 2005) enrolled in a large Midwestern university. The independent variables include both high school academic performance factors and affective factors measured prior to entry. The prediction performances of the multi-outcome and single-outcome models were comparable. The ability to predict cumulative GPA at the end of an engineering

@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.

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.

Modelling of functional systems of managerial accounting

Directory of Open Access Journals (Sweden)

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

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".

Methods for detrending success metrics to account for inflationary and deflationary factors*

Science.gov (United States)

Petersen, A. M.; Penner, O.; Stanley, H. E.

2011-01-01

Time-dependent economic, technological, and social factors can artificially inflate or deflate quantitative measures for career success. Here we develop and test a statistical method for normalizing career success metrics across time dependent factors. In particular, this method addresses the long standing question: how do we compare the career achievements of professional athletes from different historical eras? Developing an objective approach will be of particular importance over the next decade as major league baseball (MLB) players from the "steroids era" become eligible for Hall of Fame induction. Some experts are calling for asterisks (*) to be placed next to the career statistics of athletes found guilty of using performance enhancing drugs (PED). Here we address this issue, as well as the general problem of comparing statistics from distinct eras, by detrending the seasonal statistics of professional baseball players. We detrend player statistics by normalizing achievements to seasonal averages, which accounts for changes in relative player ability resulting from a range of factors. Our methods are general, and can be extended to various arenas of competition where time-dependent factors play a key role. For five statistical categories, we compare the probability density function (pdf) of detrended career statistics to the pdf of raw career statistics calculated for all player careers in the 90-year period 1920-2009. We find that the functional form of these pdfs is stationary under detrending. This stationarity implies that the statistical regularity observed in the right-skewed distributions for longevity and success in professional sports arises from both the wide range of intrinsic talent among athletes and the underlying nature of competition. We fit the pdfs for career success by the Gamma distribution in order to calculate objective benchmarks based on extreme statistics which can be used for the identification of extraordinary careers.

Accountability: Brand L.

Science.gov (United States)

Lessinger, Leon M.

Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

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.

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.

A structural equation model to integrate changes in functional strategies during old-field succession.

Science.gov (United States)

Vile, Denis; Shipley, Bill; Garnier, Eric

2006-02-01

From a functional perspective, changes in abundance, and ultimately species replacement, during succession are a consequence of integrated suites of traits conferring different relative ecological advantages as the environment changes over time. Here we use structural equations to model the interspecific relationships between these integrated functional traits using 34 herbaceous species from a Mediterranean old-field succession and thus quantify the notion of a plant strategy. We measured plant traits related to plant vegetative and reproductive size, leaf functioning, reproductive phenology, seed mass, and production on 15 individuals per species monitored during one growing season. The resulting structural equation model successfully accounts for the pattern of trait covariation during the first 45 years post-abandonment using just two forcing variables: time since site abandonment and seed mass; no association between time since field abandonment and seed mass was observed over these herbaceous stages of secondary succession. All other predicted traits values are determined by these two variables and the cause-effect linkage between them. Adding pre-reproductive vegetative mass as a third forcing variable noticeably increased the predictive power of the model. Increasing the time after abandonment favors species with increasing life span and pre-reproductive biomass and decreasing specific leaf area. Allometric coefficients relating vegetative and reproductive components of plant size were in accordance with allometry theory. The model confirmed the trade-off between seed mass and seed number. Maximum plant height and seed mass were major determinants of reproductive phenology. Our results show that beyond verbal conceptualization, plant ecological strategies can be quantified and modeled.

MODEL OF TRAINING OF SUCCESS IN LIFE

Directory of Open Access Journals (Sweden)

Екатерина Александровна Лежнева

2014-04-01

Full Text Available The article explains the importance of the development of motive to succeed in adolescence. It is determined the value of the motive to achieve success in the further development of the teenager: a motive to achieve effective internal forces mobilized for the implementation of successful operation ensures the active involvement of teenagers in social and interpersonal relationships. As the primary means of motive development success is considered training. The author provides a definition of "training for success in life," creates a model of training for success in life, and describes its units (targeted, informative, technological, productive, reveals the successful development of the technology life strategy used during the training (self-presentation, targets, incentives, subject-orientation. The author pays attention to the need for a future psychologist to develop teenagers’ motive to achieve success through the mastery of competence in constructing a model of training for success in life, and its implementation in the course of professional activities. The main means of training students of psychology to the use of training success in life identified the additional educational programs and psychological section.DOI: http://dx.doi.org/10.12731/2218-7405-2013-9-77

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.

Using a micro-level model to generate a macro-level model of productive successful aging.

Science.gov (United States)

Johnson, Jessica K M; Sarkisian, Natalia; Williamson, John B

2015-02-01

Aging successfully entails good physical and cognitive health, as well as ongoing participation in social and productive activity. This study hones in on participation in productive activity, a factor that makes an important contribution to successful aging. One conceptual model of productive activity in later life specifies the antecedents and consequences of productivity. This study draws on that micro-level model to develop a corresponding macro-level model and assesses its utility for examining the predictors of and explaining the relationships between one form of productivity (labor force participation rates) and one aspect of well-being (average life expectancy) among males and females. Random effects regression models and path analysis were used to analyze cross-national longitudinal data for 24 high-income Organization for Economic Co-operation and Development (OECD) countries at seven time points (1980-2010; 168 observations total). OECD countries with higher labor force participation rates among older workers have higher life expectancies. Labor force participation mediates the effects of gross domestic product per capita on male and female life expectancy, and it mediates the effect of self-employment rate for men, but it acts as a suppressor with regard to the effect of public spending on male and female life expectancy. A well-known micro-level model of productive activity can be fruitfully adapted to account for macro-level cross-national variation in productivity and well-being. © The Author 2014. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

An Examination of the Use of Accounting Information Systems and the Success of Small Businesses in South Carolina

Science.gov (United States)

Saracina, Tara H.

2012-01-01

The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of…

Student Success and Institutional Accountability through the Components of Voluntary Framework Accountability

Science.gov (United States)

Mentzer, Stacy

2015-01-01

Demands on higher education institutions are growing. Stakeholders are demanding proof of quality to ensure students are receiving the education they are paying for. Institutional accountability is a growing concern for higher education institutions, more specifically community colleges. The diverse characteristics of community colleges have made…

Methodology for Designing Models Predicting Success of Infertility Treatment

OpenAIRE

Alireza Zarinara; Mohammad Mahdi Akhondi; Hojjat Zeraati; Koorsh Kamali; Kazem Mohammad

2016-01-01

Abstract Background: The prediction models for infertility treatment success have presented since 25 years ago. There are scientific principles for designing and applying the prediction models that is also used to predict the success rate of infertility treatment. The purpose of this study is to provide basic principles for designing the model to predic infertility treatment success. Materials and Methods: In this paper, the principles for developing predictive models are explained and...

Electoral Entry and Success of Ethnic Minority Parties in Central and Eastern Europe: A Hierarchical Selection Model

DEFF Research Database (Denmark)

Bernauer, Julian; Bochsler, Daniel

2011-01-01

and electoral demand, measured here as the size of ethnic groups and the saliency of ethnic issues. In line with these expectations, parties only run if they can expect electoral support sufficient to pass the electoral threshold. This finding would have been overlooked by a na??ve model of electoral success...... which does not take self-selection into account. ?? 2011 Elsevier Ltd....

Disruptive innovation in academic medical centers: balancing accountable and academic care.

Science.gov (United States)

Stein, Daniel; Chen, Christopher; Ackerly, D Clay

2015-05-01

Numerous academic medicine leaders have argued that academic referral centers must prepare for the growing importance of accountability-driven payment models by adopting population health initiatives. Although this shift has merit, execution of this strategy will prove significantly more problematic than most observers have appreciated. The authors describe how successful implementation of an accountable care health strategy within a referral academic medical center (AMC) requires navigating a critical tension: The academic referral business model, driven by tertiary-level care, is fundamentally in conflict with population health. Referral AMCs that create successful value-driven population health systems within their organizations will in effect disrupt their own existing tertiary care businesses. The theory of disruptive innovation suggests that balancing the push and pull of academic and accountable care within a single organization is achievable. However, it will require significant shifts in resource allocation and changes in management structure to enable AMCs to make the inherent difficult choices and trade-offs that will ensue. On the basis of the theories of disruptive innovation, the authors present recommendations for how academic health systems can successfully navigate these issues as they transition toward accountability-driven care.

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.

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.

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

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.

[Active ageing and success: A brief history of conceptual models].

Science.gov (United States)

Petretto, Donatella Rita; Pili, Roberto; Gaviano, Luca; Matos López, Cristina; Zuddas, Carlo

2016-01-01

The aim of this paper is to analyse and describe different conceptual models of successful ageing, active and healthy ageing developed in Europe and in America in the 20° century, starting from Rowe and Kahn's original model (1987, 1997). A narrative review was conducted on the literature on successful ageing. Our review included definition of successful ageing from European and American scholars. Models were found that aimed to describe indexes of active and healthy ageing, models devoted to describe processes involved in successful ageing, and additional views that emphasise subjective and objective perception of successful ageing. A description is also given of critiques on previous models and remedies according to Martin et al. (2014) and strategies for successful ageing according to Jeste and Depp (2014). The need is discussed for the enhancement of Rowe and Kahn's model and other models with a more inclusive, universal description of ageing, incorporating scientific evidence regarding active ageing. Copyright © 2015 SEGG. Publicado por Elsevier España, S.L.U. All rights reserved.

The Benefits of Frequent Positive Affect: Does Happiness Lead to Success?

Science.gov (United States)

Lyubomirsky, Sonja; King, Laura; Diener, Ed

2005-01-01

Numerous studies show that happy individuals are successful across multiple life domains, including marriage, friendship, income, work performance, and health. The authors suggest a conceptual model to account for these findings, arguing that the happiness-success link exists not only because success makes people happy, but also because positive…

Carbon accounting and the climate politics of forestry

International Nuclear Information System (INIS)

Ellison, David; Lundblad, Mattias; Petersson, Hans

2011-01-01

Many proposals have been made for the more successful inclusion of LULUCF (Land Use, Land Use Change and Forestry) in the Kyoto framework. Though the positions of individual states or the goal of avoided deforestation guide many approaches, our model sets cost-effective strategies for climate change mitigation and the efficient and balanced use of forest resources at its center. Current approaches to forest resource-based carbon accounting consider only a fraction of its potential and fail to adequately mobilize the LULUCF sector for the successful stabilization of atmospheric greenhouse gas (GHG) concentrations. The presence of a significantly large “incentive gap” justifies the urgency of reforming the current LULUCF carbon accounting framework. In addition to significantly broadening the scope of carbon pools accounted under LULUCF, we recommend paying far greater attention to the troika of competing but potentially compatible interests surrounding the promotion of standing forests (in particular for the purposes of carbon sequestration, biodiversity protection and ecosystem promotion/ preservation), harvested wood products (HWP) and bioenergy use. The successful balancing of competing interests, the enhancement of efficiency and effectiveness and the balanced use of forest resources require an accounting mechanism that weighs and rewards each component according to its real climate mitigation potential. Further, our data suggest the benefits of such a broadly based carbon accounting strategy and the inclusion of LULUCF in national and international accounting and emission trading mechanisms far outweigh potential disadvantages. Political arguments suggesting countries could take advantage of LULUCF accounting to reduce their commitments are not supported by the evidence we present.

MODEL OF ACCOUNTING ENGINEERING IN VIEW OF EARNINGS MANAGEMENT IN POLAND

Directory of Open Access Journals (Sweden)

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.

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

Democracy Aid and Electoral Accountability

DEFF Research Database (Denmark)

Heinrich, Tobias; Loftis, Matthew

2017-01-01

for this by analyzing incumbent turnover in elections following poor economic performance – the economic vote – as a measure of voting to achieve performance accountability. In our analysis of over 1,100 elections in 114 developing countries between 1975 and 2010, we find distinct evidence that increasing receipt......Although foreign policies often fail to successfully promote democracy, over a decade of empirical research indicates that foreign aid specifically for democracy promotion is remarkably successful at improving the survival and institutional strength of fragile democracies. However, these measures...... cannot tell us how well democracy aid supports the central promise of democracy: accountable government. Since institutions can be subverted in various ways that undermine accountability, it is vital to know whether democracy aid supports accountability to assess its overall success. We provide evidence...

Accounting for Business Models: Increasing the Visibility of Stakeholders

Directory of Open Access Journals (Sweden)

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

An analytical model accounting for tip shape evolution during atom probe analysis of heterogeneous materials.

Science.gov (United States)

Rolland, N; Larson, D J; Geiser, B P; Duguay, S; Vurpillot, F; Blavette, D

2015-12-01

An analytical model describing the field evaporation dynamics of a tip made of a thin layer deposited on a substrate is presented in this paper. The difference in evaporation field between the materials is taken into account in this approach in which the tip shape is modeled at a mesoscopic scale. It was found that the non-existence of sharp edge on the surface is a sufficient condition to derive the morphological evolution during successive evaporation of the layers. This modeling gives an instantaneous and smooth analytical representation of the surface that shows good agreement with finite difference simulations results, and a specific regime of evaporation was highlighted when the substrate is a low evaporation field phase. In addition, the model makes it possible to calculate theoretically the tip analyzed volume, potentially opening up new horizons for atom probe tomographic reconstruction. Copyright © 2015 Elsevier B.V. All rights reserved.

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.

The Drivers of Success in Business Model Transformation

Directory of Open Access Journals (Sweden)

Nenad Savič

2016-01-01

Full Text Available Existing empirical literature on business models is still inconclusive about the key drivers of successful business model transformation. The paper explores this issue by using a single longitudinal case study design in combination with grounded theory approach on a medium-sized, high-tech and globally oriented company. Based on on-site visits, interviews and secondary documentation data analysis, the study identifies six generic drivers of successful business model transformation: transformational leadership, discovery driven decision-making, industry improvement – customer specific orientation, content-oriented communication, self-initiative collaborators, and phased separation strategy. The new drivers supplement our existing knowledge on how successful transformation takes place and add to existing drivers, while extensive discussion of their implications may help the managers to execute business transformations more effectively.

Model of key success factors for Business Intelligence implementation

Directory of Open Access Journals (Sweden)

Peter Mesaros

2016-07-01

Full Text Available New progressive technologies recorded growth in every area. Information-communication technologies facilitate the exchange of information and it facilitates management of everyday activities in enterprises. Specific modules (such as Business Intelligence facilitate decision-making. Several studies have demonstrated the positive impact of Business Intelligence to decision-making. The first step is to put in place the enterprise. The implementation process is influenced by many factors. This article discusses the issue of key success factors affecting to successful implementation of Business Intelligence. The article describes the key success factors for successful implementation and use of Business Intelligence based on multiple studies. The main objective of this study is to verify the effects and dependence of selected factors and proposes a model of key success factors for successful implementation of Business Intelligence. Key success factors and the proposed model are studied in Slovak enterprises.

Determining the profile of the successful first-year accounting student

African Journals Online (AJOL)

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

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.

Exploring the Importance of Knowledge Management for CRM Success

OpenAIRE

Aurora Garrido-Moreno; Antonio Padilla-Meléndez; Ana Rosa Del Águila-Obra

2010-01-01

After reporting a literature review on Customer Relationship Management (CRM) and knowledge management, some important issued arise, in particular related to the lack of success of CRM strategies implementation. The paper contributes to this proposing an integrated model of CRM success taking into account complementary factors such as organizational factors, technology, knowledge management and customer orientation.

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.

A constitutive model accounting for strain ageing effects on work-hardening. Application to a C-Mn steel

Science.gov (United States)

Ren, Sicong; Mazière, Matthieu; Forest, Samuel; Morgeneyer, Thilo F.; Rousselier, Gilles

2017-12-01

One of the most successful models for describing the Portevin-Le Chatelier effect in engineering applications is the Kubin-Estrin-McCormick model (KEMC). In the present work, the influence of dynamic strain ageing on dynamic recovery due to dislocation annihilation is introduced in order to improve the KEMC model. This modification accounts for additional strain hardening rate due to limited dislocation annihilation by the diffusion of solute atoms and dislocation pinning at low strain rate and/or high temperature. The parameters associated with this novel formulation are identified based on tensile tests for a C-Mn steel at seven temperatures ranging from 20 °C to 350 °C. The validity of the model and the improvement compared to existing models are tested using 2D and 3D finite element simulations of the Portevin-Le Chatelier effect in tension.

Laboratory manager's financial handbook. Cost accounting: the road map to financial success.

Science.gov (United States)

Travers, E M

1996-01-01

Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.

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.

Application of two forest succession models at sites in Northeast Germany

International Nuclear Information System (INIS)

Lasch, P.; Lindner, M.

1995-06-01

In order to simulate potential impacts of climate change on forests, two succession models were applied to sites in the Northeast German lowlands. The models, which had been developed for Alpine (FORECE) and Boreal (FORSKA) forests differ from each other in the way they represent tree growth processes and the impact of environmental factors on establishment and growth. Both models were adjusted and compared with each other at sites that are situated along an ecological gradient from maritime to subcontinental climate. These sites are extending the former environmental space of model application towards water limited conditions, which under a predicted climatic change may have increasing importance for European forests. First results showed that FORECE was unrealistically sensitive to changes in soil moisture. On the other hand, FORSKA generally simulated very low biomasses. Since the structure of FORSKA seemed to be better suited for the simulation of changing environmental conditions, this model was chosen for further model development, applications and sensitivity analyses. Among other changes, establishment rates were increased and some environmental response factors were analysed. The function of account for resource depletion was modified. After the modifications for Central European conditions were made, there was a decrease in performance for the Boreal site. Both simulated total biomasses and species composition had changed. We conclude, that with currently available models, realistic forest dynamics within different climatic zones of Europe cannot be simulated without more substantial model modifications. (orig.)

“It’s Broader than Just My Work Here”: Gender Variations in Accounts of Success among Engineers in U.S. Academia

Directory of Open Access Journals (Sweden)

Dilshani Sarathchandra

2018-02-01

Full Text Available Among science, technology, engineering, and math (STEM disciplines, the percentage participation of women in engineering has shown significant gains over the past few decades. However, women are still largely absent (or exist in very small numbers in tenured academic ranks in several engineering sub-fields. In this study we present female and male engineers’ varying understandings of ‘scientific success’ as a potential contributor to women’s retention and success in their (subfields. Using in-depth interviews conducted among engineering graduate students and faculty at two U.S. Northwest land-grant research universities, this study demonstrates the ‘dual’ nature in accounts of scientific success, where formal measures of success operate in tandem with informal measures. While both men and women attribute their success to formal and informal measures, gender-based variations tend to be more prevalent among informal measures. By examining these informal measures, this study highlights the context surrounding success.

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.

Successful and unsuccessful psychopaths: a neurobiological model.

Science.gov (United States)

Gao, Yu; Raine, Adrian

2010-01-01

Despite increasing interest in psychopathy research, surprisingly little is known about the etiology of non-incarcerated, successful psychopaths. This review provides an analysis of current knowledge on the similarities and differences between successful and unsuccessful psychopaths derived from five population sources: community samples, individuals from employment agencies, college students, industrial psychopaths, and serial killers. An initial neurobiological model of successful and unsuccessful psychopathy is outlined. It is hypothesized that successful psychopaths have intact or enhanced neurobiological functioning that underlies their normal or even superior cognitive functioning, which in turn helps them to achieve their goals using more covert and nonviolent methods. In contrast, in unsuccessful, caught psychopaths, brain structural and functional impairments together with autonomic nervous system dysfunction are hypothesized to underlie cognitive and emotional deficits and more overt violent offending.

Optimal interface between principal deterrent systems and material accounting

International Nuclear Information System (INIS)

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

1983-01-01

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

Computerizing the Accounting Curriculum.

Science.gov (United States)

Nash, John F.; England, Thomas G.

1986-01-01

Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

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.

Prediction models for successful external cephalic version: a systematic review

NARCIS (Netherlands)

Velzel, Joost; de Hundt, Marcella; Mulder, Frederique M.; Molkenboer, Jan F. M.; van der Post, Joris A. M.; Mol, Ben W.; Kok, Marjolein

2015-01-01

To provide an overview of existing prediction models for successful ECV, and to assess their quality, development and performance. We searched MEDLINE, EMBASE and the Cochrane Library to identify all articles reporting on prediction models for successful ECV published from inception to January 2015.

FUZZY MODELING BY SUCCESSIVE ESTIMATION OF RULES ...

African Journals Online (AJOL)

This paper presents an algorithm for automatically deriving fuzzy rules directly from a set of input-output data of a process for the purpose of modeling. The rules are extracted by a method termed successive estimation. This method is used to generate a model without truncating the number of fired rules, to within user ...

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)

Bureaucratic accountability in the education action zones of South ...

African Journals Online (AJOL)

The Education Action Zone program me in Gauteng p rovince, South A frica, has been w idely seen as a very successful school improvement initiative, with particular significance as it represents a unique model of top-down, bureaucratic accountability as a vehicle for turning- around dysfunctional secondary schools. In this ...

Prediction models for successful external cephalic version: a systematic review.

Science.gov (United States)

Velzel, Joost; de Hundt, Marcella; Mulder, Frederique M; Molkenboer, Jan F M; Van der Post, Joris A M; Mol, Ben W; Kok, Marjolein

2015-12-01

To provide an overview of existing prediction models for successful ECV, and to assess their quality, development and performance. We searched MEDLINE, EMBASE and the Cochrane Library to identify all articles reporting on prediction models for successful ECV published from inception to January 2015. We extracted information on study design, sample size, model-building strategies and validation. We evaluated the phases of model development and summarized their performance in terms of discrimination, calibration and clinical usefulness. We collected different predictor variables together with their defined significance, in order to identify important predictor variables for successful ECV. We identified eight articles reporting on seven prediction models. All models were subjected to internal validation. Only one model was also validated in an external cohort. Two prediction models had a low overall risk of bias, of which only one showed promising predictive performance at internal validation. This model also completed the phase of external validation. For none of the models their impact on clinical practice was evaluated. The most important predictor variables for successful ECV described in the selected articles were parity, placental location, breech engagement and the fetal head being palpable. One model was assessed using discrimination and calibration using internal (AUC 0.71) and external validation (AUC 0.64), while two other models were assessed with discrimination and calibration, respectively. We found one prediction model for breech presentation that was validated in an external cohort and had acceptable predictive performance. This model should be used to council women considering ECV. Copyright © 2015. Published by Elsevier Ireland Ltd.

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

NARCIS (Netherlands)

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

2014-01-01

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

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

Directory of Open Access Journals (Sweden)

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

Establishing a Cloud Computing Success Model for Hospitals in Taiwan

Science.gov (United States)

Lian, Jiunn-Woei

2017-01-01

The purpose of this study is to understand the critical quality-related factors that affect cloud computing success of hospitals in Taiwan. In this study, private cloud computing is the major research target. The chief information officers participated in a questionnaire survey. The results indicate that the integration of trust into the information systems success model will have acceptable explanatory power to understand cloud computing success in the hospital. Moreover, information quality and system quality directly affect cloud computing satisfaction, whereas service quality indirectly affects the satisfaction through trust. In other words, trust serves as the mediator between service quality and satisfaction. This cloud computing success model will help hospitals evaluate or achieve success after adopting private cloud computing health care services. PMID:28112020

Establishing a Cloud Computing Success Model for Hospitals in Taiwan.

Science.gov (United States)

Lian, Jiunn-Woei

2017-01-01

The purpose of this study is to understand the critical quality-related factors that affect cloud computing success of hospitals in Taiwan. In this study, private cloud computing is the major research target. The chief information officers participated in a questionnaire survey. The results indicate that the integration of trust into the information systems success model will have acceptable explanatory power to understand cloud computing success in the hospital. Moreover, information quality and system quality directly affect cloud computing satisfaction, whereas service quality indirectly affects the satisfaction through trust. In other words, trust serves as the mediator between service quality and satisfaction. This cloud computing success model will help hospitals evaluate or achieve success after adopting private cloud computing health care services.

Establishing a Cloud Computing Success Model for Hospitals in Taiwan

Directory of Open Access Journals (Sweden)

Jiunn-Woei Lian PhD

2017-01-01

Full Text Available The purpose of this study is to understand the critical quality-related factors that affect cloud computing success of hospitals in Taiwan. In this study, private cloud computing is the major research target. The chief information officers participated in a questionnaire survey. The results indicate that the integration of trust into the information systems success model will have acceptable explanatory power to understand cloud computing success in the hospital. Moreover, information quality and system quality directly affect cloud computing satisfaction, whereas service quality indirectly affects the satisfaction through trust. In other words, trust serves as the mediator between service quality and satisfaction. This cloud computing success model will help hospitals evaluate or achieve success after adopting private cloud computing health care services.

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 ...

IS Success Model in E-Learning Context Based on Students' Perceptions

Science.gov (United States)

Freeze, Ronald D.; Alshare, Khaled A.; Lane, Peggy L.; Wen, H. Joseph

2010-01-01

This study utilized the Information Systems Success (ISS) model in examining e-learning systems success. The study was built on the premise that system quality (SQ) and information quality (IQ) influence system use and user satisfaction, which in turn impact system success. A structural equation model (SEM), using LISREL, was used to test the…

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

Accounting for Quality

DEFF Research Database (Denmark)

Pflueger, Dane

2015-01-01

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

Development of an Electronic Portfolio System Success Model: An Information Systems Approach

Science.gov (United States)

Balaban, Igor; Mu, Enrique; Divjak, Blazenka

2013-01-01

This research has two main goals: to develop an instrument for assessing Electronic Portfolio (ePortfolio) success and to build a corresponding ePortfolio success model using DeLone and McLean's information systems success model as the theoretical framework. For this purpose, we developed an ePortfolio success measurement instrument and structural…

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 ...

Performance-Based Accountability in Qatar: A State in Progress

Science.gov (United States)

Jaafar, Sonia Ben

2011-01-01

It has become a normative practice to include Performance-Based Accountability (PBA) policies in educational reforms to foster school changes that enhance student learning and success. There is considerable variation in PBA models that have an important impact on how they operate in schools. It is, therefore, important to characterize PBA models…

ERP implementations and their impact upon management accountants

OpenAIRE

Sangster, Alan; Leech, Stewart A.; Grabski, Severin

2009-01-01

This paper considers the impact of ERP implementations upon the role of management accountants, upon management accounting in general, and upon business processes. It does so in the context of the perceived success of the ERP implementation. A postal questionnaire was circulated to almost 700 management accountants working in large UK-based organisations. It finds that under successful ERP implementations, management accountants have time for other, less mundane activities and their role beco...

The UIS Model for Online Success

Science.gov (United States)

Bloemer, Bill

2009-01-01

This case study describes the philosophy underlying the delivery of online programs and courses at the University of Illinois-Springfield. The strategies used to implement the UIS model and the measures used to validate its success are outlined. These factors are reviewed in the context of the Sloan-C Five Pillars for quality learning environments.

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

A Note on Accounting Education in Vocational Schools and Its Quality

Directory of Open Access Journals (Sweden)

Fehmi Karasioğlu

2011-06-01

Full Text Available Accounting is a way to shows the right ways that relates to the past in a healthy, complete and giving the right information and at the same time is a true thing to plan for the future and give effective decision. In other words while giving the information related to accounting it is also to get the reel decisions, to take the risk and confirm the opportunities which will show the ways in the future. To fulfill all these functions successfully those who assimilate “accounting business” are the ones who get a good education on accounting. It is true that the quality of education is related to many factors. To increase the quality in education, these factors should be confirmed, the reel economy demand should be considered and educational, students and the surrounding should be developed by technical learning. The development of a model in the accounting education during the four semesters that the students will get; moreover, the instructors should have the required information, skills and responsibilities on this issue. The educational model which has been established on computer environment by a program should be followed by a business or working on issues will lead. The education model / teaching and learning the model, the assessment of the exercise being open all the time and the performances of the teachers and the students should be estimated by the authorities. Additionally, the model being open on “company based on practice” and to make it compatible in the market it should include “work simulation”. Finally, the students who will study accounting, business administration ect. in the departments at vocational school and the ones who accept it as a job should have a “career consultant” system to be settled and it should be operated actively. By this way the students will be able to reach to success by being guided and to keep the motivation alive in their future goals

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...

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.

Research into Success

Directory of Open Access Journals (Sweden)

Bogomir Novak

1997-12-01

Full Text Available As competition is becoming ever more fierce, research into the prerequisites for success is gaining ground. By most people, success is perceived as an external phenomenon, but it is in fact the consequence of a person's readiness to perform in the world (of business. In the paper, Novak distinguishes between internal, external and group success. The essence of interna!success, which is the condition for the other two types of success, is assuming responsibility for, and exercising self-control over one's psychic phenomena. This in fact means that one needs to "reprogramme" the old patterns of behaviour and substitute them for the new, which leads to personality changes based on the understanding and acceptance of the self and others as they are. In realizing personal abilities, motives and goals, mental guiding laws must also be taken into account. Nowadays, the overall success of an organization is an important indicator of the quality of gro up work. The working patterns of individuals comply with the patterns used by his or her colleagues. When we do something for ourselves, we do it for others. In certain organizations, through accepted ways of communication all people become successful, and no body needs to be paid off. Employees wholly identify themselves with their organization, and vice versa. This three-part paradigm (I-Others-Community is the basis for various models of practical training for success, which are often idealized, but are primarily aimed at abolishing passivity and flaws in the system and its wider environment.

Information Systems Success In Public Administration: Proposal For An Exploratory Model

Directory of Open Access Journals (Sweden)

Deyvison de Lima Oliveira

2015-12-01

Full Text Available Investments in Information Systems (IS have been significantly increasing and hence the relevance of the studies on the IS success is persistent. Delone and Mclean (2003 developed an IS successful model which is a benchmark for researches in the area, however, in the perspective of the public sector, studies are still rare. In this research it was sought to propose an exploratory model of successful IS in public administration, from the identification of each construct items of the Delone and McLean (2003 original model, through multiple case studies in three Municipalities and a Town Hall of the Southern Cone of Rondônia state, in Brazil. Based on the empirical research, it was found that the IS success factors in municipal public administration are close to those factors indicated in the reviewed literature, however, showing some particularities of the public sector. A model of successful factors and items of IS, from the confrontation between literature and empirical data, is presented in the end of this work.

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.…

Advertising in accounting firms: Empirical Perspective

OpenAIRE

Kusuma, Hadri

2016-01-01

Advertising becomes an interesting tool for the accounting profession in the face of increased competition. Accounting firms today realize that advertising will play an important role in their overall success.

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

Directory of Open Access Journals (Sweden)

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.

A STUDY ON THE SUCCESSION MODEL OF FAMILY BUSINESSS

OpenAIRE

Hung-Jung Chang; Szu-Ju Lin

2011-01-01

Family business has to face issues such as ownership issue, governance structure issue and succession issue, etc. in enterprise development history. Among them, the succession issue is an important transition point in enterprise’s survival and development. It is thus thought of as one of the most important strategic and decision making issues in the enterprise. This article aims at investigating the succession model of Family business. First, reviews are done on the meaning of Family business...

A Discussion of the Effect of Musical Context on Perception of Succession of Musical Events, and its Relevance for Philosophical Models of Temporal Experience

Directory of Open Access Journals (Sweden)

Michelle Phillips

2015-05-01

Full Text Available The article reviewed in this commentary takes philosophical models of temporal experience as its starting point, in an exploration of how an "experience of succession" may be distinguished from a mere "succession of experience". It is proposed that context is the important factor in differentiating the two experiences, rather than duration. Context is accounted for in broad terms, with specific discussion of gesture, performance environment, and mental imagery. The discussion may usefully pave the way for future collaboration between philosophers and psychologists. However, there are multiple fundamental findings in music cognition research, vital to any consideration of the context in which musical experiences occur (e.g. meter, tonality, expectation, familiarity, that could be factored into this discussion. The ideas discussed could be developed with greater consideration of recent empirical studies in music perception. Perhaps then a theoretical model of the experience of succession of musical events could give rise to experimental hypotheses, which may then be tested in order to further refine such models.

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…

Knowledge Transfer in Family Business Successions

DEFF Research Database (Denmark)

Boyd, Britta; Royer, Susanne; Pei, Rong

Knowledge often is the fundament for strategic competitive advantage. Thus, it is highly relevant to understand better how knowledge is transferred from one generation to the next in family businesses. Building on the contingency model of family business succession (Royer, Simons, Boyd & Rafferty......, 2008) knowledge transfer in different cultures is investigated in this paper. From a resource-oriented perspective two family businesses with a similar industry background from China and Europe are compared regarding education processes and knowledge transfer in the context of family firm succession...... taking into account the respective transaction atmosphere. For the European family business from the Danish-German border region twelve successions were investigated in a former study: Access to experiential knowledge was found to be a driver of competitive advantage with a shift towards the relevance...

Improving Rice Modeling Success Rate with Ternary Non-structural Fertilizer Response Model.

Science.gov (United States)

Li, Juan; Zhang, Mingqing; Chen, Fang; Yao, Baoquan

2018-06-13

Fertilizer response modelling is an important technical approach to realize metrological fertilization on rice. With the goal of solving the problems of a low success rate of a ternary quadratic polynomial model (TPFM) and to expand the model's applicability, this paper established a ternary non-structural fertilizer response model (TNFM) based on the experimental results from N, P and K fertilized rice fields. Our research results showed that the TNFM significantly improved the modelling success rate by addressing problems arising from setting the bias and multicollinearity in a TPFM. The results from 88 rice field trials in China indicated that the proportion of typical TNFMs that satisfy the general fertilizer response law of plant nutrition was 40.9%, while the analogous proportion of TPFMs was only 26.1%. The recommended fertilization showed a significant positive linear correlation between the two models, and the parameters N 0 , P 0 and K 0 that estimated the value of soil supplying nutrient equivalents can be used as better indicators of yield potential in plots where no N or P or K fertilizer was applied. The theoretical analysis showed that the new model has a higher fitting accuracy and a wider application range.

Developing a dimensional model for successful cognitive and emotional aging.

Science.gov (United States)

Vahia, Ipsit V; Thompson, Wesley K; Depp, Colin A; Allison, Matthew; Jeste, Dilip V

2012-04-01

There is currently a lack of consensus on the definition of successful aging (SA) and existing implementations have omitted constructs associated with SA. We used empirical methods to develop a dimensional model of SA that incorporates a wider range of associated variables, and we examined the relationship among these components using factor analysis and Bayesian Belief Nets. We administered a successful aging questionnaire comprising several standardized measures related to SA to a sample of 1948 older women enrolled in the San Diego site of the Women's Health Initiative study. The SA-related variables we included in the model were self-rated successful aging, depression severity, physical and emotional functioning, optimism, resilience, attitude towards own aging, self-efficacy, and cognitive ability. After adjusting for age, education and income, we fitted an exploratory factor analysis model to the SA-related variables and then, in order to address relationships among these factors, we computed a Bayesian Belief Net (BBN) using rotated factor scores. The SA-related variables loaded onto five factors. Based on the loading, we labeled the factors as follows: self-rated successful aging, cognition, psychosocial protective factors, physical functioning, and emotional functioning. In the BBN, self-rated successful aging emerged as the primary downstream factor and exhibited significant partial correlations with psychosocial protective factors, physical/general status and mental/emotional status but not with cognitive ability. Our study represents a step forward in developing a dimensional model of SA. Our findings also point to a potential role for psychiatry in improving successful aging by managing depressive symptoms and developing psychosocial interventions to improve self-efficacy, resilience, and optimism.

A predictive coding account of bistable perception - a model-based fMRI study.

Science.gov (United States)

Weilnhammer, Veith; Stuke, Heiner; Hesselmann, Guido; Sterzer, Philipp; Schmack, Katharina

2017-05-01

In bistable vision, subjective perception wavers between two interpretations of a constant ambiguous stimulus. This dissociation between conscious perception and sensory stimulation has motivated various empirical studies on the neural correlates of bistable perception, but the neurocomputational mechanism behind endogenous perceptual transitions has remained elusive. Here, we recurred to a generic Bayesian framework of predictive coding and devised a model that casts endogenous perceptual transitions as a consequence of prediction errors emerging from residual evidence for the suppressed percept. Data simulations revealed close similarities between the model's predictions and key temporal characteristics of perceptual bistability, indicating that the model was able to reproduce bistable perception. Fitting the predictive coding model to behavioural data from an fMRI-experiment on bistable perception, we found a correlation across participants between the model parameter encoding perceptual stabilization and the behaviourally measured frequency of perceptual transitions, corroborating that the model successfully accounted for participants' perception. Formal model comparison with established models of bistable perception based on mutual inhibition and adaptation, noise or a combination of adaptation and noise was used for the validation of the predictive coding model against the established models. Most importantly, model-based analyses of the fMRI data revealed that prediction error time-courses derived from the predictive coding model correlated with neural signal time-courses in bilateral inferior frontal gyri and anterior insulae. Voxel-wise model selection indicated a superiority of the predictive coding model over conventional analysis approaches in explaining neural activity in these frontal areas, suggesting that frontal cortex encodes prediction errors that mediate endogenous perceptual transitions in bistable perception. Taken together, our current work

A predictive coding account of bistable perception - a model-based fMRI study.

Directory of Open Access Journals (Sweden)

Veith Weilnhammer

2017-05-01

Full Text Available In bistable vision, subjective perception wavers between two interpretations of a constant ambiguous stimulus. This dissociation between conscious perception and sensory stimulation has motivated various empirical studies on the neural correlates of bistable perception, but the neurocomputational mechanism behind endogenous perceptual transitions has remained elusive. Here, we recurred to a generic Bayesian framework of predictive coding and devised a model that casts endogenous perceptual transitions as a consequence of prediction errors emerging from residual evidence for the suppressed percept. Data simulations revealed close similarities between the model's predictions and key temporal characteristics of perceptual bistability, indicating that the model was able to reproduce bistable perception. Fitting the predictive coding model to behavioural data from an fMRI-experiment on bistable perception, we found a correlation across participants between the model parameter encoding perceptual stabilization and the behaviourally measured frequency of perceptual transitions, corroborating that the model successfully accounted for participants' perception. Formal model comparison with established models of bistable perception based on mutual inhibition and adaptation, noise or a combination of adaptation and noise was used for the validation of the predictive coding model against the established models. Most importantly, model-based analyses of the fMRI data revealed that prediction error time-courses derived from the predictive coding model correlated with neural signal time-courses in bilateral inferior frontal gyri and anterior insulae. Voxel-wise model selection indicated a superiority of the predictive coding model over conventional analysis approaches in explaining neural activity in these frontal areas, suggesting that frontal cortex encodes prediction errors that mediate endogenous perceptual transitions in bistable perception. Taken together

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.

Development and demonstration of near-real-time accounting systems for reprocessing plants

International Nuclear Information System (INIS)

Cobb, D.D.; Hakkila, E.A.; Dayem, H.A.; Shipley, J.P.; Baker, A.L.

1981-01-01

A program to develop and demonstrate near-real-time accounting systems for reprocessing plants has been active at Los Alamos since 1976. The technology has been developed through modeling and simulation of process operation and measurement systems and evaluation of these data using decision analysis techniques. Aspects of near-real-time systems have been demonstrated successfully at the AGNS reprocessng plant as part of a joint study of near-real-time accounting

Electronic Commerce Success Model: A Search for Multiple Criteria

Directory of Open Access Journals (Sweden)

Didi Achjari

2004-01-01

Full Text Available The current study attempts to develop and examine framework of e-commerce success. In order to obtain comprehensive and robust measures, the framework accomodates key factors that are identified in the literature concerning the success of electronic commerce. The structural model comprises of four exogenous variables (Internal Driver, Internal Impediment, External Driver and Exgternal Impediment and one endogenous variable (Electornic Commerce Success eith 24 observed variables. The study that was administered within large Australian companies using questionaire survey concluded that benefits for both internal organization and external parties from the use of e-commerce were the main factor tro predict perceived and/or expected success of electronic commerce.

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.

Accounting for measurement error in human life history trade-offs using structural equation modeling.

Science.gov (United States)

Helle, Samuli

2018-03-01

Revealing causal effects from correlative data is very challenging and a contemporary problem in human life history research owing to the lack of experimental approach. Problems with causal inference arising from measurement error in independent variables, whether related either to inaccurate measurement technique or validity of measurements, seem not well-known in this field. The aim of this study is to show how structural equation modeling (SEM) with latent variables can be applied to account for measurement error in independent variables when the researcher has recorded several indicators of a hypothesized latent construct. As a simple example of this approach, measurement error in lifetime allocation of resources to reproduction in Finnish preindustrial women is modelled in the context of the survival cost of reproduction. In humans, lifetime energetic resources allocated in reproduction are almost impossible to quantify with precision and, thus, typically used measures of lifetime reproductive effort (e.g., lifetime reproductive success and parity) are likely to be plagued by measurement error. These results are contrasted with those obtained from a traditional regression approach where the single best proxy of lifetime reproductive effort available in the data is used for inference. As expected, the inability to account for measurement error in women's lifetime reproductive effort resulted in the underestimation of its underlying effect size on post-reproductive survival. This article emphasizes the advantages that the SEM framework can provide in handling measurement error via multiple-indicator latent variables in human life history studies. © 2017 Wiley Periodicals, Inc.

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

Analysis Of Factors Affecting The Success Of The Application Of Accounting Information System

Directory of Open Access Journals (Sweden)

Deni Iskandar

2015-02-01

Full Text Available Abstract The purpose of this study was to find solutions for problems related to the quality of accounting information systems accounting information quality when connected with management commitment user competency and organizational culture. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts especially about the effect of management commitment competence and users of organizational culture on the quality of accounting information systems and their impact on the quality of accounting information. This research was conducted at the State-Owned Enterprises SOEs.

A Multi-Stage Maturity Model for Long-Term IT Outsourcing Relationship Success

Science.gov (United States)

Luong, Ming; Stevens, Jeff

2015-01-01

The Multi-Stage Maturity Model for Long-Term IT Outsourcing Relationship Success, a theoretical stages-of-growth model, explains long-term success in IT outsourcing relationships. Research showed the IT outsourcing relationship life cycle consists of four distinct, sequential stages: contract, transition, support, and partnership. The model was…

25 years of financing and accountancy of the Karlsruhe Nuclear Research Center

International Nuclear Information System (INIS)

Neck, E.

1980-11-01

It will be first described how the system of financing has progressed since the establishment of the Center. A distinction will be made between four different financing models in succession. The presentation of these financing models will be accompanied by a description of building up and development of the Center, mainly under financial aspects. The second part will show the development of accountancy and balance striking. Particular courses will be indicated which are typical of large research establishments funded by the government, thus providing the picture of an accountancy system specifically adapted to research establishments. It differs from classical business accounting by laying a bridge to the cameralistic accountancy of public authorities. Besides, the organization and tools of KfK cost accounting will be described. Finally, the third part will present statistical time series (1956 to 1979) including both the annual balances, annual expenditures and some average numbers (per capita numbers). These time series will be supplemented each by short comments. (orig./HP) [de

Documenting a best practice model for successful female inmate ...

African Journals Online (AJOL)

Documenting a best practice model for successful female inmate and female ex ... of men and women within the prison and correctional services as well as inform and ... and beyond, with scope for transforming it into a robust business model.

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

Mathematical Modeling Projects: Success for All Students

Science.gov (United States)

Shelton, Therese

2018-01-01

Mathematical modeling allows flexibility for a project-based experience. We share details of our regular capstone course, successful for virtually 100% of our math majors for almost two decades. Our research-like approach in this course accommodates a variety of student backgrounds and interests, and has produced some award-winning student…

Building a Model of Successful Collaborative Learning for Company Innovativeness

Directory of Open Access Journals (Sweden)

Agata Sudolska

2014-01-01

Full Text Available The aim of the paper is to develop a model of successful collaborative learning for company innovativeness. First of all, the paper explores the issue of inter-firm learning, focusing its attention on collaborative learning. Secondly, inter-firm learning relationships are considered. Thirdly, the ex ante conditions of collaborative learning and the intra-organizational enhancers of inter-firm learning processes are studied. Finally, a model of the critical success factors for collaborative learning is developed.

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

Exploring nursing e-learning systems success based on information system success model.

Science.gov (United States)

Chang, Hui-Chuan; Liu, Chung-Feng; Hwang, Hsin-Ginn

2011-12-01

E-learning is thought of as an innovative approach to enhance nurses' care service knowledge. Extensive research has provided rich information toward system development, courses design, and nurses' satisfaction with an e-learning system. However, a comprehensive view in understanding nursing e-learning system success is an important but less focused-on topic. The purpose of this research was to explore net benefits of nursing e-learning systems based on the updated DeLone and McLean's Information System Success Model. The study used a self-administered questionnaire to collected 208 valid nurses' responses from 21 of Taiwan's medium- and large-scale hospitals that have implemented nursing e-learning systems. The result confirms that the model is sufficient to explore the nurses' use of e-learning systems in terms of intention to use, user satisfaction, and net benefits. However, while the three exogenous quality factors (system quality, information quality, and service quality) were all found to be critical factors affecting user satisfaction, only information quality showed a direct effect on the intention to use. This study provides useful insights for evaluating nursing e-learning system qualities as well as an understanding of nurses' intentions and satisfaction related to performance benefits.

Forecasting success via early adoptions analysis: A data-driven study.

Directory of Open Access Journals (Sweden)

Giulio Rossetti

Full Text Available Innovations are continuously launched over markets, such as new products over the retail market or new artists over the music scene. Some innovations become a success; others don't. Forecasting which innovations will succeed at the beginning of their lifecycle is hard. In this paper, we provide a data-driven, large-scale account of the existence of a special niche among early adopters, individuals that consistently tend to adopt successful innovations before they reach success: we will call them Hit-Savvy. Hit-Savvy can be discovered in very different markets and retain over time their ability to anticipate the success of innovations. As our second contribution, we devise a predictive analytical process, exploiting Hit-Savvy as signals, which achieves high accuracy in the early-stage prediction of successful innovations, far beyond the reach of state-of-the-art time series forecasting models. Indeed, our findings and predictive model can be fruitfully used to support marketing strategies and product placement.

Forecasting success via early adoptions analysis: A data-driven study.

Science.gov (United States)

Rossetti, Giulio; Milli, Letizia; Giannotti, Fosca; Pedreschi, Dino

2017-01-01

Innovations are continuously launched over markets, such as new products over the retail market or new artists over the music scene. Some innovations become a success; others don't. Forecasting which innovations will succeed at the beginning of their lifecycle is hard. In this paper, we provide a data-driven, large-scale account of the existence of a special niche among early adopters, individuals that consistently tend to adopt successful innovations before they reach success: we will call them Hit-Savvy. Hit-Savvy can be discovered in very different markets and retain over time their ability to anticipate the success of innovations. As our second contribution, we devise a predictive analytical process, exploiting Hit-Savvy as signals, which achieves high accuracy in the early-stage prediction of successful innovations, far beyond the reach of state-of-the-art time series forecasting models. Indeed, our findings and predictive model can be fruitfully used to support marketing strategies and product placement.

Establishing a Cloud Computing Success Model for Hospitals in Taiwan

OpenAIRE

Lian, Jiunn-Woei

2017-01-01

The purpose of this study is to understand the critical quality-related factors that affect cloud computing success of hospitals in Taiwan. In this study, private cloud computing is the major research target. The chief information officers participated in a questionnaire survey. The results indicate that the integration of trust into the information systems success model will have acceptable explanatory power to understand cloud computing success in the hospital. Moreover, information quality...

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...

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

Europe’s Elite Football: Financial Growth, Sporting Success, Transfer Investment, and Private Majority Investors

Directory of Open Access Journals (Sweden)

Marc Rohde

2016-06-01

Full Text Available Europe’s elite football clubs are a small group of about 30 clubs mostly originating from the Big Five leagues in England, Italy, Spain, Germany, and France. These clubs top Deloitte’s Football Money League ranking Europe’s top football clubs by revenues. They also win the vast majority of national and European football competitions, and account for the major share of FIFA World Cup appearances. Nevertheless, empirical analyses studying the antecedents of financial success of this peculiar sample are rare. This paper extends previous research by building an empirical model of financial performance and applying it to a unique, high-quality dataset of the top 30 EU football clubs by club revenues analyzed over ten consecutive seasons from 2004 to 2013. Fixed effects models are performed to account for time trends and club fixed effects. The results show that financial success is driven by national and international sporting success, as well as brand value; sporting success is driven by team investments, and team investments tend to be driven by (foreign private majority investors.

The Small Business Aspect of Bookkeeping/Accounting

Science.gov (United States)

Schmidt, Gary D.

1976-01-01

Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…

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.

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...

The business of radiology: cost accounting.

Science.gov (United States)

Camponovo, Ernest J

2004-08-01

Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

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...

National culture and business model change: a framework for successful expansions

DEFF Research Database (Denmark)

Dalby, J.; Nielsen, L.S.; Lueg, Rainer

2014-01-01

Dalby, J., Nielsen, Lueg, R., L. S., Pedersen, L., Tomoni, A. C. 2014. National culture and business model change: a framework for successful expansions. Journal of Enterprising Culture, 22(4): 379-498.......Dalby, J., Nielsen, Lueg, R., L. S., Pedersen, L., Tomoni, A. C. 2014. National culture and business model change: a framework for successful expansions. Journal of Enterprising Culture, 22(4): 379-498....

THE PROFILE OF THE ROMANIAN ACCOUNTANT

Directory of Open Access Journals (Sweden)

Cristina Elena BIGIOI

2017-05-01

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

Quality Management of the Accounting Services

Directory of Open Access Journals (Sweden)

Baba M. C.

2009-12-01

Full Text Available Often, the accounting services are vital for the success of a business, and their quality is very important, both for the users of accounting information, as well as for the providers of services.The present paper highlights the role of the accounting services in the processes of planning, coordination and development of the management policies of the economic entities. There a re identified a series of factors which are responsible for the quality of the accounting process and for the efficiency of the activity undertaken by the accountants.

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

THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING

OpenAIRE

KIRLI, Mustafa; GÜMÜŞ, Harun

2011-01-01

To compete successfully in today’s highly competitive global environment, companies have made customer satisfaction an overriding priority. They have also adopted new management approaches, changed their manufacturing systems and invested in new technologies. Strategic management accounting examines the decision-making linked with the business operations and strategic work of financial administration as support for the same. Strategic management accounting is a theory and practice of ac...

Open Source Software Success Model for Iran: End-User Satisfaction Viewpoint

Directory of Open Access Journals (Sweden)

Ali Niknafs

2012-03-01

Full Text Available The open source software development is notable option for software companies. Recent years, many advantages of this software type are cause of move to that in Iran. National security and international restrictions problems and also software and services costs and more other problems intensified importance of use of this software. Users and their viewpoints are the critical success factor in the software plans. But there is not an appropriate model for open source software case in Iran. This research tried to develop a measuring open source software success model for Iran. By use of data gathered from open source users and online survey the model was tested. The results showed that components by positive effect on open source success were user satisfaction, open source community services quality, open source quality, copyright and security.

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.

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

Patient accounting: vital for financial survival.

Science.gov (United States)

Puhala, J M; Barrett, M J

1987-09-01

The implementation of the prospective payment system has affected the financial stability of hospitals. It has forced them to take a closer look at their patient accounting function as it affects cash flow and patient service revenue. This article addresses several new issues relating to patient accounts processing that have created a need for more emphasis on the patient accounting function. Efficient operations and effective accounts receivable management may be the difference between the success or failure of a hospital in today's competitive environment.

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.

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...

The Influence of Quality on E-Commerce Success: An Empirical Application of the Delone and Mclean IS Success Model

OpenAIRE

Ultan Sharkey; Murray Scott; Thomas Acton

2010-01-01

This research addresses difficulties in measuring e-commerce success by implementing the DeLone and McLean (D&M) model of IS success (1992, 2003) in an e-commerce environment. This research considers the influence of quality on e-commerce success by measuring the information quality and system quality attributes of an e-commerce system and the intention to use, user satisfaction and intention to transact from a sample of respondents. This research provides an empirical e-commerce application ...

Lessons from Successes in Medical Communication Training and Their Applications to Accounting Education

Science.gov (United States)

Daff, Lyn

2012-01-01

Accountants interact with people from diverse backgrounds. While accounting knowledge and technical skills are essential, it is well-developed interpersonal skills that will enhance their relationships with clients and staff alike. Similarly, patients want their doctors to have extensive medical knowledge and an agreeable bedside manner. To…

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.

Model of succession in degraded areas based on carabid beetles (Coleoptera, Carabidae).

Science.gov (United States)

Schwerk, Axel; Szyszko, Jan

2011-01-01

Degraded areas constitute challenging tasks with respect to sustainable management of natural resources. Maintaining or even establishing certain successional stages seems to be particularly important. This paper presents a model of the succession in five different types of degraded areas in Poland based on changes in the carabid fauna. Mean Individual Biomass of Carabidae (MIB) was used as a numerical measure for the stage of succession. The run of succession differed clearly among the different types of degraded areas. Initial conditions (origin of soil and origin of vegetation) and landscape related aspects seem to be important with respect to these differences. As characteristic phases, a 'delay phase', an 'increase phase' and a 'stagnation phase' were identified. In general, the runs of succession could be described by four different parameters: (1) 'Initial degradation level', (2) 'delay', (3) 'increase rate' and (4) 'recovery level'. Applying the analytic solution of the logistic equation, characteristic values for the parameters were identified for each of the five area types. The model is of practical use, because it provides a possibility to compare the values of the parameters elaborated in different areas, to give hints for intervention and to provide prognoses about future succession in the areas. Furthermore, it is possible to transfer the model to other indicators of succession.

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

ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

OpenAIRE

Anca-Simona N. HROMEI; Maria-Madalina I. VOINEA

2013-01-01

This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public interest, by its fundamental purpose, namely to provide financial-accounting information, information that will form the basis of decision making. Second of all, for the successful fulfilment of the pu...

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

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

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.

Developing a Successful Open Source Training Model

Directory of Open Access Journals (Sweden)

Belinda Lopez

2010-01-01

Full Text Available Training programs for open source software provide a tangible, and sellable, product. A successful training program not only builds revenue, it also adds to the overall body of knowledge available for the open source project. By gathering best practices and taking advantage of the collective expertise within a community, it may be possible for a business to partner with an open source project to build a curriculum that promotes the project and supports the needs of the company's training customers. This article describes the initial approach used by Canonical, the commercial sponsor of the Ubuntu Linux operating system, to engage the community in the creation of its training offerings. We then discuss alternate curriculum creation models and some of the conditions that are necessary for successful collaboration between creators of existing documentation and commercial training providers.

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...

Assessing eGovernment Systems Success: A Validation of the DeLone and McLean Model of Information Systems Success

Science.gov (United States)

Wang, Yi-Shun; Liao, Yi-Wen

2008-01-01

With the proliferation of the Internet and World Wide Web applications, people are increasingly interacting with government to citizen (G2C) eGovernment systems. It is therefore important to measure the success of G2C eGovernment systems from the citizen's perspective. While general information systems (IS) success models have received much…

Modeling N Cycling during Succession after Forest Disturbance: an Analysis of N Mining and Retention Hypothesis

Science.gov (United States)

Zhou, Z.; Ollinger, S. V.; Ouimette, A.; Lovett, G. M.; Fuss, C. B.; Goodale, C. L.

2017-12-01

Dissolved inorganic nitrogen losses at the Hubbard Brook Experimental Forest (HBEF), New Hampshire, USA, have declined in recent decades, a pattern that counters expectations based on prevailing theory. An unbalanced ecosystem nitrogen (N) budget implies there is a missing component for N sink. Hypotheses to explain this discrepancy include increasing rates of denitrification and accumulation of N in mineral soil pools following N mining by plants. Here, we conducted a modeling analysis fused with field measurements of N cycling, specifically examining the hypothesis relevant to N mining and retention in mineral soils. We included simplified representations of both mechanisms, N mining and retention, in a revised ecosystem process model, PnET-SOM, to evaluate the dynamics of N cycling during succession after forest disturbance at the HBEF. The predicted N mining during the early succession was regulated by a metric representing a potential demand of extra soil N for large wood growth. The accumulation of nitrate in mineral soil pools was a function of the net aboveground biomass accumulation and soil N availability and parameterized based on field 15N tracer incubation data. The predicted patterns of forest N dynamics were consistent with observations. The addition of the new algorithms also improved the predicted DIN export in stream water with an R squared of 0.35 (Ppay back the mined N in mineral soils. Predicted ecosystem N balance showed that N gas loss could account for 14-46% of the total N deposition, the soil mining about 103% during the early succession, and soil retention about 35% at the current forest stage at the HBEF.

Empirical evaluation of a forecasting model for successful facilitation ...

African Journals Online (AJOL)

During 2000 the annual Facilitator Customer Satisfaction Survey was ... the forecasting model is successful concerning the CSI value and a high positive linear ... namely that of human behaviour to incorporate other influences than just the ...

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...

Model of succession in degraded areas based on carabid beetles (Coleoptera, Carabidae

Directory of Open Access Journals (Sweden)

Axel Schwerk

2011-05-01

Full Text Available Degraded areas constitute challenging tasks with respect to sustainable management of natural resources. Maintaining or even establishing certain successional stages seems to be particularly important. This paper presents a model of the succession in five different types of degraded areas in Poland based on changes in the carabid fauna. Mean Individual Biomass of Carabidae (MIB was used as a numerical measure for the stage of succession. The run of succession differed clearly among the different types of degraded areas. Initial conditions (origin of soil and origin of vegetation and landscape related aspects seem to be important with respect to these differences. As characteristic phases, a ‘delay phase’, an ‘increase phase’ and a ‘stagnation phase’ were identified. In general, the runs of succession could be described by four different parameters: (1 ‘Initial degradation level’, (2 ‘delay’, (3 ‘increase rate’ and (4 ‘recovery level’. Applying the analytic solution of the logistic equation, characteristic values for the parameters were identified for each of the five area types. The model is of practical use, because it provides a possibility to compare the values of the parameters elaborated in different areas, to give hints for intervention and to provide prognoses about future succession in the areas. Furthermore, it is possible to transfer the model to other indicators of succession.

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

Modelling the Immune Response to Cancer: An Individual-Based Approach Accounting for the Difference in Movement Between Inactive and Activated T Cells.

Science.gov (United States)

Macfarlane, Fiona R; Lorenzi, Tommaso; Chaplain, Mark A J

2018-06-01

A growing body of experimental evidence indicates that immune cells move in an unrestricted search pattern if they are in the pre-activated state, whilst they tend to stay within a more restricted area upon activation induced by the presence of tumour antigens. This change in movement is not often considered in the existing mathematical models of the interactions between immune cells and cancer cells. With the aim to fill such a gap in the existing literature, in this work we present a spatially structured individual-based model of tumour-immune competition that takes explicitly into account the difference in movement between inactive and activated immune cells. In our model, a Lévy walk is used to capture the movement of inactive immune cells, whereas Brownian motion is used to describe the movement of antigen-activated immune cells. The effects of activation of immune cells, the proliferation of cancer cells and the immune destruction of cancer cells are also modelled. We illustrate the ability of our model to reproduce qualitatively the spatial trajectories of immune cells observed in experimental data of single-cell tracking. Computational simulations of our model further clarify the conditions for the onset of a successful immune action against cancer cells and may suggest possible targets to improve the efficacy of cancer immunotherapy. Overall, our theoretical work highlights the importance of taking into account spatial interactions when modelling the immune response to cancer cells.

Pre-Service Accounting Teachers' Attitudes to Mathematics

Science.gov (United States)

Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy

2017-01-01

Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales…

25-years three-fluid modeling-experience: successes and limits

International Nuclear Information System (INIS)

Kolev, N.I.

2004-01-01

The paper presents many examples of successful use of the three fluid processes modeling in 1D-networks, 3D-single volumes and 3D-boundary fitted volumes in the nuclear engineering. Fig. 1 shows 2700K hot molten aluminum oxide dropped in water and 3000K uranium oxide dropped in water as a demonstration for mathematical modeling of very complex real processes. (author)

Social Cognitive Career Theory and the Goal of Becoming a Certified Public Accountant

Science.gov (United States)

Schoenfeld, Jerry; Segal, Gerry; Borgia, Dan

2017-01-01

A primary goal for professors in academia is to facilitate the career success of their students by providing them with the necessary subject knowledge, skills, experience, and confidence. In this paper, we propose the Social Cognitive Career Theory (SCCT) model as a useful tool to explain how accounting students' career interests, goals, and…

Pre-service accounting teachers' attitudes to mathematics

OpenAIRE

Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy

2017-01-01

Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales (F-SMAS) and identified demographic variables in overall attitudes to mathematics, which are pertinent to higher education pedagogy for accountancy. Eigh...

The social networking application success model : An empirical study of Facebook and Twitter

NARCIS (Netherlands)

Ou, Carol; Davison, R.M.; Huang, Q.

2016-01-01

Social networking applications (SNAs) are among the fastest growing web applications of recent years. In this paper, we propose a causal model to assess the success of SNAs, grounded on DeLone and McLean’s updated information systems (IS) success model. In addition to their original three dimensions

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.

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).

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.

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...

Development of a Predictive Model for Induction Success of Labour

Directory of Open Access Journals (Sweden)

Cristina Pruenza

2018-03-01

Full Text Available Induction of the labour process is an extraordinarily common procedure used in some pregnancies. Obstetricians face the need to end a pregnancy, for medical reasons usually (maternal or fetal requirements or less frequently, social (elective inductions for convenience. The success of induction procedure is conditioned by a multitude of maternal and fetal variables that appear before or during pregnancy or birth process, with a low predictive value. The failure of the induction process involves performing a caesarean section. This project arises from the clinical need to resolve a situation of uncertainty that occurs frequently in our clinical practice. Since the weight of clinical variables is not adequately weighted, we consider very interesting to know a priori the possibility of success of induction to dismiss those inductions with high probability of failure, avoiding unnecessary procedures or postponing end if possible. We developed a predictive model of induced labour success as a support tool in clinical decision making. Improve the predictability of a successful induction is one of the current challenges of Obstetrics because of its negative impact. The identification of those patients with high chances of failure, will allow us to offer them better care improving their health outcomes (adverse perinatal outcomes for mother and newborn, costs (medication, hospitalization, qualified staff and patient perceived quality. Therefore a Clinical Decision Support System was developed to give support to the Obstetricians. In this article, we had proposed a robust method to explore and model a source of clinical information with the purpose of obtaining all possible knowledge. Generally, in classification models are difficult to know the contribution that each attribute provides to the model. We had worked in this direction to offer transparency to models that may be considered as black boxes. The positive results obtained from both the

THE ROLE OF ETHICS FOR COST ACCOUNTING PROFESSSIONALS

OpenAIRE

Petru Stefea; Nita Cornel Gabriel

2014-01-01

The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system. Also, present study is outpointing the implications of ethical conduct over the cost accounting system and, also, a review of ethical standards and principles for cost accounting professionals. The value contribution of this paper comes from a critical review of the ethics of cost accounting professionals presented by the most important...

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.

Kajian Model Kesuksesan Sistem Informasi Delone & Mclean Pada Pengguna Sistem Informasi Akuntansi Accurate Di Kota Sukabumi

OpenAIRE

Hudin, Jamal Maulana; Riana, Dwiza

2016-01-01

Accurate accounting information system is one of accounting information systems used in the sixcompanies in the city of Sukabumi. DeLone and McLean information system success model is asuitable model to measure the success of the application of information systems in an organizationor company. This study will analyze factors that measure the success of DeLone & McLeaninformation systems model to the users of the Accurate accounting information systems in sixcompanies in the city of Sukabumi. ...

Mexico Under NAFTA: Accounting Information In a Changing Economy

Directory of Open Access Journals (Sweden)

Juan M. Rivera

1998-08-01

Full Text Available Mexico has successfully implemented policies to open foreign trade, stabilize the Peso, control inflation, deregulate private business, scale back state enterprises, eliminate bureaucratic red tape, and welcome foreign investment. This process started before NAFTA was considered; however, NAFTA helped in making these economic changes more permanent. Given a more propitious business environment, understanding the financial information reported by Mexican firms constitutes a relevant inquiry. This paper analyzes features of the accounting model used in that economy and compares them against the characteristics of its counterpart accounting practice in the U.S. As a whole, the Mexican accounting practice has achieved a reasonably good level of competence. In their quest to find solutions to problems and issues not yet covered by their accounting norms, the Mexican Accounting Principles Committee has paid close attention to the U.S. GAAP and to the principles advanced by the International Accounting Standards Committee. A new Law of the Securities Market has added mechanisms to guarantee a healthy operation of the securities market and to increase the transparency of transactions and financial disclosures of the companies whose securities are traded in the exchanges. All this is a reflection of the new open economy and free market mechanisms embraced by the Mexican government.

Robust topology optimization accounting for misplacement of material

DEFF Research Database (Denmark)

Jansen, Miche; Lombaert, Geert; Diehl, Moritz

2013-01-01

into account this type of geometric imperfections. A density filter based approach is followed, and translations of material are obtained by adding a small perturbation to the center of the filter kernel. The spatial variation of the geometric imperfections is modeled by means of a vector valued random field....... A sampling method is used to estimate these statistics during the optimization process. The proposed method is successfully applied to three example problems: the minimum compliance design of a slender column-like structure and a cantilever beam and a compliant mechanism design. An extensive Monte Carlo...

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

Directory of Open Access Journals (Sweden)

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.

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...

Successful ageing

DEFF Research Database (Denmark)

Bülow, Morten Hillgaard; Söderqvist, Thomas

2014-01-01

Since the late 1980s, the concept of ‘ successful ageing’ has set the frame for discourse about contemporary ageing research. Through an analysis of the reception to John W. Rowe and Robert L. Kahn's launch of the concept of ‘ successful ageing’ in 1987, this article maps out the important themes...... and discussions that have emerged from the interdisciplinary field of ageing research. These include an emphasis on interdisciplinarity; the interaction between biology, psycho-social contexts and lifestyle choices; the experiences of elderly people; life-course perspectives; optimisation and prevention...... strategies; and the importance of individual, societal and scientific conceptualisations and understandings of ageing. By presenting an account of the recent historical uses, interpretations and critiques of the concept, the article unfolds the practical and normative complexities of ‘ successful ageing’....

Entrepreneurial Women in Radiology: Role Models of Success.

Science.gov (United States)

Anzai, Yoshimi; Meltzer, Carolyn C; DeStigter, Kristen K; Destounis, Stamatia; Pawley, Barbara K; Oates, M Elizabeth

2016-11-01

Radiology is undeniably male dominated. Alongside surgery and orthopedic surgery, academic radiology ranks near the bottom in having the lowest proportion of full-time female faculty members. Despite many efforts to recruit talented women, the pipeline entering the radiologic disciplines continues to flow at a trickle. One factor is the relative lack of role models for female medical students. Entrepreneurial women in radiology can lead the field with their innovation and creativity, courage, and commitment. In this article, the authors highlight two entrepreneurial female radiologists who shared their success stories at the American Association for Women Radiologists' session at the 2015 ACR annual meeting. Their successes underscore the potential for such women to serve as role models to female medical students and even college undergraduates. Despite the gender gap in radiology, the field has yielded some exceptional women who can take on challenges, overcome barriers and assume risks, create strategies and processes to operationalize their visions, secure funding, and expand their enterprises to make sustainable impacts both at home and abroad. As we move toward more patient- and family-centered care models and become increasingly visible to diverse populations, there is no better time for female leaders in radiology to inspire the next generation to join our essential and rewarding specialty. Copyright © 2016 American College of Radiology. Published by Elsevier Inc. All rights reserved.

Uncertainty in soil carbon accounting due to unrecognized soil erosion.

Science.gov (United States)

Sanderman, Jonathan; Chappell, Adrian

2013-01-01

The movement of soil organic carbon (SOC) during erosion and deposition events represents a major perturbation to the terrestrial carbon cycle. Despite the recognized impact soil redistribution can have on the carbon cycle, few major carbon accounting models currently allow for soil mass flux. Here, we modified a commonly used SOC model to include a soil redistribution term and then applied it to scenarios which explore the implications of unrecognized erosion and deposition for SOC accounting. We show that models that assume a static landscape may be calibrated incorrectly as erosion of SOC is hidden within the decay constants. This implicit inclusion of erosion then limits the predictive capacity of these models when applied to sites with different soil redistribution histories. Decay constants were found to be 15-50% slower when an erosion rate of 15 t soil ha(-1)  yr(-1) was explicitly included in the SOC model calibration. Static models cannot account for SOC change resulting from agricultural management practices focused on reducing erosion rates. Without accounting for soil redistribution, a soil sampling scheme which uses a fixed depth to support model development can create large errors in actual and relative changes in SOC stocks. When modest levels of erosion were ignored, the combined uncertainty in carbon sequestration rates was 0.3-1.0 t CO2  ha(-1)  yr(-1) . This range is similar to expected sequestration rates for many management options aimed at increasing SOC levels. It is evident from these analyses that explicit recognition of soil redistribution is critical to the success of a carbon monitoring or trading scheme which seeks to credit agricultural activities. © 2012 Blackwell Publishing Ltd.

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.

A Lotka-Volterra competition model with seasonal succession.

Science.gov (United States)

Hsu, Sze-Bi; Zhao, Xiao-Qiang

2012-01-01

A complete classification for the global dynamics of a Lotka-Volterra two species competition model with seasonal succession is obtained via the stability analysis of equilibria and the theory of monotone dynamical systems. The effects of two death rates in the bad season and the proportion of the good season on the competition outcomes are also discussed. © Springer-Verlag 2011

Multi-state succession in wetlands: a novel use of state and transition models

Science.gov (United States)

Zweig, Christa L.; Kitchens, Wiley M.

2009-01-01

The complexity of ecosystems and mechanisms of succession are often simplified by linear and mathematical models used to understand and predict system behavior. Such models often do not incorporate multivariate, nonlinear feedbacks in pattern and process that include multiple scales of organization inherent within real-world systems. Wetlands are ecosystems with unique, nonlinear patterns of succession due to the regular, but often inconstant, presence of water on the landscape. We develop a general, nonspatial state and transition (S and T) succession conceptual model for wetlands and apply the general framework by creating annotated succession/management models and hypotheses for use in impact analysis on a portion of an imperiled wetland. The S and T models for our study area, Water Conservation Area 3A South (WCA3), Florida, USA, included hydrologic and peat depth values from multivariate analyses and classification and regression trees. We used the freeware Vegetation Dynamics Development Tool as an exploratory application to evaluate our S and T models with different management actions (equal chance [a control condition], deeper conditions, dry conditions, and increased hydrologic range) for three communities: slough, sawgrass (Cladium jamaicense), and wet prairie. Deeper conditions and increased hydrologic range behaved similarly, with the transition of community states to deeper states, particularly for sawgrass and slough. Hydrology is the primary mechanism for multi-state transitions within our study period, and we show both an immediate and lagged effect on vegetation, depending on community state. We consider these S and T succession models as a fraction of the framework for the Everglades. They are hypotheses for use in adaptive management, represent the community response to hydrology, and illustrate which aspects of hydrologic variability are important to community structure. We intend for these models to act as a foundation for further restoration

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

Accounting for quality: on the relationship between accounting and quality improvement in healthcare.

Science.gov (United States)

Pflueger, Dane

2015-04-23

Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health Service (NHS) with findings from the broadly defined 'social studies of accounting' literature and illustrative examples. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what they do to practice, and the development of distinctively skeptical calculative cultures.

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

Validation of the DeLone and McLean Information Systems Success Model.

Science.gov (United States)

Ojo, Adebowale I

2017-01-01

This study is an adaptation of the widely used DeLone and McLean information system success model in the context of hospital information systems in a developing country. A survey research design was adopted in the study. A structured questionnaire was used to collect data from 442 health information management personnel in five Nigerian teaching hospitals. A structural equation modeling technique was used to validate the model's constructs. It was revealed that system quality significantly influenced use (β = 0.53, p Information quality significantly influenced use (β = 0.24, p 0.05), but it significantly influenced perceived net benefits (β = 0.21, p 0.05). The study validates the DeLone and McLean information system success model in the context of a hospital information system in a developing country. Importantly, system quality and use were found to be important measures of hospital information system success. It is, therefore, imperative that hospital information systems are designed in such ways that are easy to use, flexible, and functional to serve their purpose.

Modelling the effect of food availability on recruitment success of ...

African Journals Online (AJOL)

Modelling the effect of food availability on recruitment success of Cape anchovy ichthyoplankton in ... To characterise the recruitment dynamics of Cape anchovy ichthyoplankton, we used an individual-based ... AJOL African Journals Online.

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.

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...

The Five-Factor Model of Personality and Career Success.

Science.gov (United States)

Seibert, Scott E.; Kraimer, Maria L.

2001-01-01

Measures of career success and an inventory of the Five-Factor Model of Personality were completed by 496 workers. Extraversion was related positively to salary, promotion, and career satisfaction; neuroticism was related negatively to satisfaction. A significant negative relationship between agreeableness and salary was found for workers in…

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

Impact of supplemental instruction leader on the success of supplemental instruction model

Science.gov (United States)

Mahabaduge, Hasitha; Haslam, Jeanne

Supplemental instruction utilizes peer-assisted study sessions to provide review sessions on course material and an opportunity to discuss and work out problems. The impact of supplemental instruction on student performance is well researched and used in a large number of universities around the world due to its proven success. However, the impact of the student leader who plays a significant role in this model is rarely discussed in the literature. We present a case study on the impact of student leader on the success of supplemental instruction model. This case study was done for an Introductory Physics course correlating student performance and the supplemental instruction sessions they attended. Further analysis revealed that the academic performance and work ethics of the student leader has a significant impact on the success of the supplemental instruction model. Important factors to consider when selecting a student leader, the challenges and possible remedies will also be discussed.

Georgia science curriculum alignment and accountability: A blueprint for student success

Science.gov (United States)

Reining-Gray, Kimberly M.

Current trends and legislation in education indicate an increased dependency on standardized test results as a measure for learner success. This study analyzed test data in an effort to assess the impact of curriculum alignment on learner success as well as teacher perceptions of the changes in classroom instruction due to curriculum alignment. Qualitative and quantitative design methods were used to determine the impact of science curriculum alignment in grades 9-12. To determine the impact of science curriculum alignment from the Quality Core Curriculum (QCC) to the Georgia Performance Standards (GPS) test data and teacher opinion surveys from one Georgia School system were examined. Standardized test scores before and after curriculum alignment were analyzed as well as teacher perception survey data regarding the impact of curriculum change. A quantitative teacher perception survey was administered to science teachers in the school system to identify significant changes in teacher perceptions or teaching strategies following curriculum realignment. Responses to the survey were assigned Likert scale values for analysis purposes. Selected teachers were also interviewed using panel-approved questions to further determine teacher opinions of curriculum realignment and the impact on student success and teaching strategies. Results of this study indicate significant changes related to curriculum alignment. Teachers reported a positive change in teaching strategies and instructional delivery as a result of curriculum alignment and implementation. Student scores also showed improvement, but more research is recommended in this area.

Success rate evaluation of clinical governance implementation in teaching hospitals in Kerman (Iran) based on nine steps of Karsh's model.

Science.gov (United States)

Vali, Leila; Mastaneh, Zahra; Mouseli, Ali; Kardanmoghadam, Vida; Kamali, Sodabeh

2017-07-01

One of the ways to improve the quality of services in the health system is through clinical governance. This method aims to create a framework for clinical services providers to be accountable in return for continuing improvement of quality and maintaining standards of services. To evaluate the success rate of clinical governance implementation in Kerman teaching hospitals based on 9 steps of Karsh's Model. This cross-sectional study was conducted in 2015 on 94 people including chief executive officers (CEOs), nursing managers, clinical governance managers and experts, head nurses and nurses. The required data were collected through a researcher-made questionnaire containing 38 questions with three-point Likert Scale (good, moderate, and weak). The Karsh's Model consists of nine steps including top management commitment to change, accountability for change, creating a structured approach for change, training, pilot implementation, communication, feedback, simulation, and end-user participation. Data analysis using descriptive statistics and Mann-Whitney-Wilcoxon test was done by SPSS software version 16. About 81.9 % of respondents were female and 74.5 have a Bachelor of Nursing (BN) degree. In general, the status of clinical governance implementation in studied hospitals based on 9 steps of the model was 44 % (moderate). A significant relationship was observed among accountability and organizational position (p=0.0012) and field of study (p=0.000). Also, there were significant relationships between structure-based approach and organizational position (p=0.007), communication and demographic characteristics (p=0.000), and end-user participation with organizational position (p=0.03). Clinical governance should be implemented by correct needs assessment and participation of all stakeholders, to ensure its enforcement in practice, and to enhance the quality of services.

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.

External Validation of a Prediction Model for Successful External Cephalic Version

NARCIS (Netherlands)

de Hundt, Marcella; Vlemmix, Floortje; Kok, Marjolein; van der Steeg, Jan W.; Bais, Joke M.; Mol, Ben W.; van der Post, Joris A.

2012-01-01

We sought external validation of a prediction model for the probability of a successful external cephalic version (ECV). We evaluated the performance of the prediction model with calibration and discrimination. For clinical practice, we developed a score chart to calculate the probability of a

Quantifying the role of personal management style in the success of investment portfolios

Directory of Open Access Journals (Sweden)

E.A. Wagenaar

2014-01-01

Full Text Available It is extremely difficult to quantify the effect of different management styles of portfolio managers upon the success of their portfolios. Various mathematical models in the literature attempt to predict the risk and returns of portfolios according to changes in the economic arena, but these models usually do not take into account the personal styles of portfolio managers. The aim of this paper is a modest attempt at quantifying the effect of different managerial styles upon decisions regarding portfolios. This is accomplished by the formulation of a mathematical performance index that portrays the influence of a portfolio manager's personal and managerial characteristics on the success of his portfolio.

Studies of key success factors of product development success: A reinterpretation of results

DEFF Research Database (Denmark)

Plichta, Kirsten; Harmsen, Hanne

In this paper the general validity of the research area of key factors of success in product development is discussed. To be more specific we argue that validity hinges on the causal relation between success and success factrors ­ a relation that unaccounted for in the empirical studies....... The theoretical tradition of the resource-based perspective provides ­ at least to some extent ­ an account of this causality. An important point in the paper is that the key factors of success in the empi studies are not factors causally related to success, but at the most a number of valuable resources and thus......, but in the studies problems concerning implementation are not discussed. When the lists factors of success are interprested as valuable resources and capabilities, we show that some implications on the implementability might be deduced from the resource-based perspective....

24 CFR 984.305 - FSS account.

Science.gov (United States)

2010-04-01

..., graduate school), or job training, or to meet start-up expenses involved in creation of a small business... is receiving any welfare assistance, and contacting welfare agencies. (d) Succession to FSS account...

Four Critical Domains of Accountability for School Counselors

Science.gov (United States)

Bemak, Fred; Willians, Joseph M.; Chung, Rita Chi-Ying

2015-01-01

Despite recognition of accountability for school counselors, no clear set of interrelated performance measures exists to guide school counselors in collecting and evaluating data that relates to student academic success. This article outlines four critical domains of accountability for school counselors (i.e., grades, attendance, disciplinary…

[Succession caused by beaver (Castor fiber L.) life activity: II. A refined Markov model].

Science.gov (United States)

Logofet; Evstigneev, O I; Aleinikov, A A; Morozova, A O

2015-01-01

The refined Markov model of cyclic zoogenic successions caused by beaver (Castor fiber L.) life activity represents a discrete chain of the following six states: flooded forest, swamped forest, pond, grassy swamp, shrubby swamp, and wet forest, which correspond to certain stages of succession. Those stages are defined, and a conceptual scheme of probable transitions between them for one time step is constructed from the knowledge of beaver behaviour in small river floodplains of "Bryanskii Les" Reserve. We calibrated the corresponding matrix of transition probabilities according to the optimization principle: minimizing differences between the model outcome and reality; the model generates a distribution of relative areas corresponding to the stages of succession, that has to be compared to those gained from case studies in the Reserve during 2002-2006. The time step is chosen to equal 2 years, and the first-step data in the sum of differences are given various weights, w (between 0 and 1). The value of w = 0.2 is selected due to its optimality and for some additional reasons. By the formulae of finite homogeneous Markov chain theory, we obtained the main results of the calibrated model, namely, a steady-state distribution of stage areas, indexes of cyclicity, and the mean durations (M(j)) of succession stages. The results of calibration give an objective quantitative nature to the expert knowledge of the course of succession and get a proper interpretation. The 2010 data, which are not involved in the calibration procedure, enabled assessing the quality of prediction by the homogeneous model in short-term (from the 2006 situation): the error of model area distribution relative to the distribution observed in 2010 falls into the range of 9-17%, the best prognosis being given by the least optimal matrices (rejected values of w). This indicates a formally heterogeneous nature of succession processes in time. Thus, the refined version of the homogeneous Markov chain

Not-for-profits trek into for-profit accounting: goodwill impairments.

Science.gov (United States)

2011-03-01

Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results.

Information system success model for customer relationship management system in health promotion centers.

Science.gov (United States)

Choi, Wona; Rho, Mi Jung; Park, Jiyun; Kim, Kwang-Jum; Kwon, Young Dae; Choi, In Young

2013-06-01

Intensified competitiveness in the healthcare industry has increased the number of healthcare centers and propelled the introduction of customer relationship management (CRM) systems to meet diverse customer demands. This study aimed to develop the information system success model of the CRM system by investigating previously proposed indicators within the model. THE EVALUATION AREAS OF THE CRM SYSTEM INCLUDES THREE AREAS: the system characteristics area (system quality, information quality, and service quality), the user area (perceived usefulness and user satisfaction), and the performance area (personal performance and organizational performance). Detailed evaluation criteria of the three areas were developed, and its validity was verified by a survey administered to CRM system users in 13 nationwide health promotion centers. The survey data were analyzed by the structural equation modeling method, and the results confirmed that the model is feasible. Information quality and service quality showed a statistically significant relationship with perceived usefulness and user satisfaction. Consequently, the perceived usefulness and user satisfaction had significant influence on individual performance as well as an indirect influence on organizational performance. This study extends the research area on information success from general information systems to CRM systems in health promotion centers applying a previous information success model. This lays a foundation for evaluating health promotion center systems and provides a useful guide for successful implementation of hospital CRM systems.

Information System Success Model for Customer Relationship Management System in Health Promotion Centers

Science.gov (United States)

Choi, Wona; Rho, Mi Jung; Park, Jiyun; Kim, Kwang-Jum; Kwon, Young Dae

2013-01-01

Objectives Intensified competitiveness in the healthcare industry has increased the number of healthcare centers and propelled the introduction of customer relationship management (CRM) systems to meet diverse customer demands. This study aimed to develop the information system success model of the CRM system by investigating previously proposed indicators within the model. Methods The evaluation areas of the CRM system includes three areas: the system characteristics area (system quality, information quality, and service quality), the user area (perceived usefulness and user satisfaction), and the performance area (personal performance and organizational performance). Detailed evaluation criteria of the three areas were developed, and its validity was verified by a survey administered to CRM system users in 13 nationwide health promotion centers. The survey data were analyzed by the structural equation modeling method, and the results confirmed that the model is feasible. Results Information quality and service quality showed a statistically significant relationship with perceived usefulness and user satisfaction. Consequently, the perceived usefulness and user satisfaction had significant influence on individual performance as well as an indirect influence on organizational performance. Conclusions This study extends the research area on information success from general information systems to CRM systems in health promotion centers applying a previous information success model. This lays a foundation for evaluating health promotion center systems and provides a useful guide for successful implementation of hospital CRM systems. PMID:23882416

Preparing for success: Readiness models for rural telehealth

Directory of Open Access Journals (Sweden)

Jennett P

2005-01-01

Full Text Available Background: Readiness is an integral and preliminary step in the successful implementation of telehealth services into existing health systems within rural communities. Methods and Materials: This paper details and critiques published international peer-reviewed studies that have focused on assessing telehealth readiness for rural and remote health. Background specific to readiness and change theories is provided, followed by a critique of identified telehealth readiness models, including a commentary on their readiness assessment tools. Results: Four current readiness models resulted from the search process. The four models varied across settings, such as rural outpatient practices, hospice programs, rural communities, as well as government agencies, national associations, and organizations. All models provided frameworks for readiness tools. Two specifically provided a mechanism by which communities could be categorized by their level of telehealth readiness. Discussion: Common themes across models included: an appreciation of practice context, strong leadership, and a perceived need to improve practice. Broad dissemination of these telehealth readiness models and tools is necessary to promote awareness and assessment of readiness. This will significantly aid organizations to facilitate the implementation of telehealth.

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

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

Validating the Satisfaction and Continuance Intention of E-Learning Systems: Combining TAM and IS Success Models

Science.gov (United States)

Lin, Tung-Cheng; Chen, Ching-Jen

2012-01-01

Many e-learning studies have evaluated learning attitudes and behaviors, based on TAM. However, a successful e-learning system (ELS) should take both system and information quality into account by applying ISM developed by Delone and McLean. In addition, the acceptance for information system depends on the perceived usefulness and ease of use…

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.

Modeling Success: Using Preenrollment Data to Identify Academically At-Risk Students

Science.gov (United States)

Gansemer-Topf, Ann M.; Compton, Jonathan; Wohlgemuth, Darin; Forbes, Greg; Ralston, Ekaterina

2015-01-01

Improving student success and degree completion is one of the core principles of strategic enrollment management. To address this principle, institutional data were used to develop a statistical model to identify academically at-risk students. The model employs multiple linear regression techniques to predict students at risk of earning below a…

The new frontier of strategic alliances in health care: New partnerships under accountable care organizations.

Science.gov (United States)

Lewis, Valerie A; Tierney, Katherine I; Colla, Carrie H; Shortell, Stephen M

2017-10-01

Accountable care organizations (ACOs) and similar reforms aim to improve coordination between health care providers; however, due to the fragmented nature of the US health care system, successful coordination will hinge in large part on the ability of health care organizations to successfully partner across organizational boundaries. Little is known about new partnerships formed under the ACO model. We use mixed methods data from the National Survey of ACOs, Medicare ACO performance data and interviews with executive leaders across 31 ACOs to examine the prevalence, characteristics, and capabilities of partnership ACOs and why and how ACO partnerships form. We find that a striking percentage of ACOs - 81% - involve new partnerships between independent health care organizations. These "partnership ACOs" generally report lower capabilities on care management, care coordination, and health information technology. Additionally, under Medicare ACO programs partnership ACO achieved somewhat lower quality performance. Qualitative interviews revealed that providers are motivated to partner for resource complementarity, risk reduction, and legislative requirements, and are using a variety of formal and informal accountability mechanisms. Most partnership ACOs were formed out of existing, positive relationships, but a minority of ACOs formed out of previously competitive or conflictual relationships. Our findings suggests that the success of the ACO model will hinge in large part upon the success of new partnerships, with important implications for understanding ACO readiness and capabilities, the relatively small savings achieved to date by ACO programs, and the path to providers bearing more risk for population health management. In addition, ACO partnerships may provide an important window to monitor a potential wave of health care consolidation or, in contrast, a new model of independent providers successfully coordinating patient care. Copyright © 2017 Elsevier Ltd

Model for assessing the success of SMEs in the internacionali­zation process

Directory of Open Access Journals (Sweden)

Lea Kubíčková

2010-01-01

Full Text Available The paper deals with evaluating the success of small and medium-sized companies in in­ter­na­tio­na­li­za­tion process. The process of internationalization is defined in the literature in a many ways; there is a countless variety of different approaches and models of internationalization process of firms. Like all processes in the firm also the internationalization process is accompanied by risks. For risk management it is important to know what the key factors of success are in the international arena. In this article is presented a simple evaluation model that could be used by SMEs to determine not only how strong are they compared to competitors, but also at what level are their key success factors in the process of internationalization. The aim was to find a simple method to help small and medium enterprises to assess their situation in the field of internationalization and to help them identify their strengths and weaknesses in this area. Proposed simple evaluation model has the graphic output from which it can be seen in which areas the company is doing well in internationalization process and in what areas is doing badly – then there is room for further improvement. Creating the model it was essential to divide the various factors into several groups and further evaluation to determine the range by which SMEs can quantify the level of success in internationalization process. Before the model was constructed it was necessary to collect data among small and mid-sized firms, and to process the outputs of the survey. After confirmation or to rejection of the certain hypotheses key success factors of SMEs in the internationalization process were selected and these factors were then aggregated into 4 groups. The model was then applied to data obtained from a survey of 40 SMEs and in the paper there are presented specific examples of graphical output of the model for the best and worst rated company. Authors are aware that the model is

An internally validated prognostic model for success in revision stapes surgery for otosclerosis.

Science.gov (United States)

Wegner, Inge; Vincent, Robert; Derks, Laura S M; Rauh, Simone P; Heymans, Martijn W; Stegeman, Inge; Grolman, Wilko

2018-03-09

To develop a prediction model that can accurately predict the chance of success following revision stapes surgery in patients with recurrent or persistent otosclerosis at 2- to 6-months follow-up and to validate this model internally. A retrospective cohort study of prospectively gathered data in a tertiary referral center. The associations of 11 prognostic factors with treatment success were tested in 705 cases using multivariable logistic regression analysis with backward selection. Success was defined as a mean air-bone gap closure to 10 dB or less. The most relevant predictors were used to derive a clinical prediction rule to determine the probability of success. Internal validation by means of bootstrapping was performed. Model performance indices, including the Hosmer-Lemeshow test, the area under the receiver operating characteristics curve (AUC), and the explained variance were calculated. Success was achieved in 57.7% of cases at 2- to 6-months follow-up. Certain previous surgical techniques, primary causes of failure leading up to revision stapes surgery, and positions of the prosthesis placed during revision surgery were associated with higher success percentages. The clinical prediction rule performed moderately well in the original dataset (Hosmer-Lemeshow P = .78; AUC = 0.73; explained variance = 22%), which slightly decreased following internal validation by means of bootstrapping (AUC = 0.69; explained variance = 13%). Our study established the importance of previous surgical technique, primary cause of failure, and type of the prosthesis placed during the revision surgery in predicting the probability of success following stapes surgery at 2- to 6-months follow-up. 2b. Laryngoscope, 2018. © 2018 The American Laryngological, Rhinological and Otological Society, Inc.

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.

Qualities and Requirements of the Financial – Accounting Information

OpenAIRE

Boghean Cristina Iuliana

2011-01-01

Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality has become a matter of present interest. The quality of information largely determines the performances of the financial – accounting department, as well as the successful reaching of the company’s goals. Any reflection on the concept of quality in accountancy requires prior clarification of the purpose corresponding to the relation between the accounting information, its user...

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

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...

A Partial Test and Development of Delone and Mclean's Model of IS Success

Directory of Open Access Journals (Sweden)

Peter Seddon

1996-11-01

Full Text Available DeLone and McLean's (1992 comprehensive review of different information system success measures concludes with a model of interrelationships between six IS Success constructs. This paper critically examines the meaning of four of these constructs and the evidence of relationships between them. It then provides results from empirical tests of these relationships. Tests are conducted using both conventional ordinary least squares regression path analysis and structural equation modeling - with substantially similar results. The empirical results provide substantial support for the "up stream" two thirds of DeLone and McLean's model. Three factors. System Quality, Information Quality, and Usefulness, are found to explain 75% of the variance in the overall User Satisfaction measure. The empirical results also provide substantial support for the use of usefulness as an IS success measure, and of the hitherto-unreported importance of "Importance of the task" in user perceptions of IS usefulness.

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.

Model of Islamic Social Entrepreneurship: A Study on Successful Muslim Social Entrepreneur in Malaysia

Directory of Open Access Journals (Sweden)

Boulven Mohd Adib

2018-01-01

Full Text Available Since research effort in the area is minimal, there is a clear need to examine the practice of Islamic social entrepreneurship among successful Muslim social entrepreneurs in Malaysia. One such practice is to organize charitable activities to benefit the community through the gains made from entrepreneurial activities that are based on social mission and vision. The research problem is lacking of model on Islamic social entrepreneurship. The main objective of this paper is to develop a Model of Islamic Social Entrepreneurship based on successful Muslim social entrepreneur in Malaysia. The research method used in this study is literature review, content analysis, and interview with 14 participants constituting nine successful Muslim social entrepreneurs and five experts with religious academic backgrounds participated in the study. The research finding shows that model of Islamic social entrepreneurship is the major contribution of the study which could serve as guidelines for successful Muslim social entrepreneurs, particularly young entrepreneurs.

Critical Factors Analysis for Offshore Software Development Success by Structural Equation Modeling

Science.gov (United States)

Wada, Yoshihisa; Tsuji, Hiroshi

In order to analyze the success/failure factors in offshore software development service by the structural equation modeling, this paper proposes to follow two approaches together; domain knowledge based heuristic analysis and factor analysis based rational analysis. The former works for generating and verifying of hypothesis to find factors and causalities. The latter works for verifying factors introduced by theory to build the model without heuristics. Following the proposed combined approaches for the responses from skilled project managers of the questionnaire, this paper found that the vendor property has high causality for the success compared to software property and project property.

[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....

Developing entrepreneurial competencies for successful business model canvas

Science.gov (United States)

Sundah, D. I. E.; Langi, C.; Maramis, D. R. S.; Tawalujan, L. dan

2018-01-01

We explore the competencies of entrepreneurship that contribute to business model canvas. This research conducted at smoked fish industries in Province of North Sulawesi, Indonesia. This research used a mixed method which integrating both quantitative and qualitative approaches in a sequential design. The technique of snowball sampling and questionnaire has been used in collecting data from 44 entrepreneurs. Structural equation modeling with SmartPLS application program has been used in analyzing this data to determine the effect of entrepreneurial competencies on business model canvas. We also investigate 3 entrepreneurs who conducted smoked fish business and analyzed their business by using business model canvas. Focus Group Discussion is used in collecting data from 2 groups of entrepreneurs from 2 different locations. The empirical results show that entrepreneurial competencies which consists of managerial competencies, technical competencies, marketing competencies, financial competencies, human relations competencies, and the specific working attitude of entrepreneur has a positive and significantly effect on business model canvas. Additionally, the empirical cases and discussion with 2 groups of entrepreneurs support the quantitative result and it found that human relations competencies have greater influence in achieving successful business model canvas.

Cost accounting and oil spills

International Nuclear Information System (INIS)

Peck, J.B.; Dufour, B.; Peck, V.P.

1996-01-01

Financial costs of an oil spill were considered. The control measures taken by Maritime Bureau Inc., in the San Juan oil spill were used as an example of how chaotic influences were minimized, how stability to the management team, structured under the Incident Command System (ICS) model, was provided, and how as a result of these actions, effective cost control was established. The importance of precise knowledge of operating costs was stressed as a basis for taking policy measures and for the evaluation of the short-term success of an oil spill clean-up operation. Staff responsibilities and management needs were described. Performance evaluation, as an important part of crisis cost accounting, was highlighted. Incident costs and response effectiveness comparisons were given for 13 oil spill incidents, including the EXXON VALDEZ affair. 4 tabs., 2 figs

Enhancing the Accounting Major with Online Learning

Directory of Open Access Journals (Sweden)

Hershey Friedman Ph.D

2013-07-01

Full Text Available Accounting majors who wish to be successful in life must learn to acquire knowledge using all kinds of platforms. The belief that the only way people can learn is by classroom instruction is not supported by research. The authors show how online learning is an important tool for achieving the various goals of accounting education that should include creativity, collaboration, communication, critical thinking and problem solving. The authors conclude that the optimal method to teach accounting is by combining face-to-face learning with on-line learning.

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…

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.

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

The Achieving Success Everyday Group Counseling Model: Implications for Professional School Counselors

Science.gov (United States)

Steen, Sam; Henfield, Malik S.; Booker, Beverly

2014-01-01

This article presents the Achieving Success Everyday (ASE) group counseling model, which is designed to help school counselors integrate students' academic and personal-social development into their group work. We first describe this group model in detail and then offer one case example of a middle school counselor using the ASE model to conduct a…

Cognitive Success: Instrumental Justifications of Normative Systems of Reasoning

Directory of Open Access Journals (Sweden)

Gerhard eSchurz

2014-07-01

Full Text Available In the first part of the paper (sec. 1-4, I argue that Elqayam and Evan's (2011 distinction between normative and instrumental conceptions of cognitive rationality corresponds to deontological versus teleological accounts in meta-ethics. I suggest that Elqayam and Evans' distinction be replaced by the distinction between a-priori intuition-based versus a-posteriori success-based accounts of cognitive rationality. The value of cognitive success lies in its instrumental rationality for almost-all practical purposes. In the second part (sec. 5-7, I point out that the Elqayam and Evans's distinction between normative and instrumental rationality is coupled with a second distinction: between logically general versus locally adaptive accounts of rationality. I argue that these are two independent distinctions should be treated as independent dimensions. I also demonstrate that logically general systems of reasoning can be instrumentally justified. However, such systems can only be cognitively successful if they are paired with successful inductive reasoning, which is the area where the program of adaptive (ecological rationality emerged, because there are no generally optimal inductive reasoning methods. I argue that the practical necessity of reasoning under changing environments constitutes a dilemma for ecological rationality, which I attempt to solve a dual account of rationality.

Cognitive success: instrumental justifications of normative systems of reasoning

Science.gov (United States)

Schurz, Gerhard

2014-01-01

In the first part of the paper (sec. 1–4), I argue that Elqayam and Evan's (2011) distinction between normative and instrumental conceptions of cognitive rationality corresponds to deontological vs. teleological accounts in meta-ethics. I suggest that Elqayam and Evans' distinction be replaced by the distinction between a-priori intuition-based vs. a-posteriori success-based accounts of cognitive rationality. The value of cognitive success lies in its instrumental rationality for almost-all practical purposes. In the second part (sec. 5–7), I point out that the Elqayam and Evans's distinction between normative and instrumental rationality is coupled with a second distinction: between logically general vs. locally adaptive accounts of rationality. I argue that these are two independent distinctions that should be treated as independent dimensions. I also demonstrate that logically general systems of reasoning can be instrumentally justified. However, such systems can only be cognitively successful if they are paired with successful inductive reasoning, which is the area where the program of adaptive (ecological) rationality emerged, because there are no generally optimal inductive reasoning methods. I argue that the practical necessity of reasoning under changing environments constitutes a dilemma for ecological rationality, which I attempt to solve within a dual account of rationality. PMID:25071624

Cognitive success: instrumental justifications of normative systems of reasoning.

Science.gov (United States)

Schurz, Gerhard

2014-01-01

In the first part of the paper (sec. 1-4), I argue that Elqayam and Evan's (2011) distinction between normative and instrumental conceptions of cognitive rationality corresponds to deontological vs. teleological accounts in meta-ethics. I suggest that Elqayam and Evans' distinction be replaced by the distinction between a-priori intuition-based vs. a-posteriori success-based accounts of cognitive rationality. The value of cognitive success lies in its instrumental rationality for almost-all practical purposes. In the second part (sec. 5-7), I point out that the Elqayam and Evans's distinction between normative and instrumental rationality is coupled with a second distinction: between logically general vs. locally adaptive accounts of rationality. I argue that these are two independent distinctions that should be treated as independent dimensions. I also demonstrate that logically general systems of reasoning can be instrumentally justified. However, such systems can only be cognitively successful if they are paired with successful inductive reasoning, which is the area where the program of adaptive (ecological) rationality emerged, because there are no generally optimal inductive reasoning methods. I argue that the practical necessity of reasoning under changing environments constitutes a dilemma for ecological rationality, which I attempt to solve within a dual account of rationality.

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.

Quantifying the role of personal management style in the success of investment portfolios

OpenAIRE

E.A. Wagenaar; J.H. Van Vuuren

2014-01-01

It is extremely difficult to quantify the effect of different management styles of portfolio managers upon the success of their portfolios. Various mathematical models in the literature attempt to predict the risk and returns of portfolios according to changes in the economic arena, but these models usually do not take into account the personal styles of portfolio managers. The aim of this paper is a modest attempt at quantifying the effect of different managerial styles upon decisions regard...

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

Long-term fiscal implications of funding assisted reproduction: a generational accounting model for Spain

Directory of Open Access Journals (Sweden)

R. Matorras

2015-12-01

Full Text Available The aim of this study was to assess the lifetime economic benefits of assisted reproduction in Spain by calculating the return on this investment. We developed a generational accounting model that simulates the flow of taxes paid by the individual, minus direct government transfers received over the individual’s lifetime. The difference between discounted transfers and taxes minus the cost of either IVF or artificial insemination (AI equals the net fiscal contribution (NFC of a child conceived through assisted reproduction. We conducted sensitivity analysis to test the robustness of our results under various macroeconomic scenarios. A child conceived through assisted reproduction would contribute €370,482 in net taxes to the Spanish Treasury and would receive €275,972 in transfers over their lifetime. Taking into account that only 75% of assisted reproduction pregnancies are successful, the NFC was estimated at €66,709 for IVF-conceived children and €67,253 for AI-conceived children. The return on investment for each euro invested was €15.98 for IVF and €18.53 for AI. The long-term NFC of a child conceived through assisted reproduction could range from €466,379 to €-9,529 (IVF and from €466,923 to €-8,985 (AI. The return on investment would vary between €-2.28 and €111.75 (IVF, and €-2.48 and €128.66 (AI for each euro invested. The break-even point at which the financial position would begin to favour the Spanish Treasury ranges between 29 and 41 years of age. Investment in assisted reproductive techniques may lead to positive discounted future fiscal revenue, notwithstanding its beneficial psychological effect for infertile couples in Spain.

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…

Knowledge management driven leadership, culture and innovation success – an integrative model

OpenAIRE

Zieba, M.; Schivinski, Bruno

2015-01-01

Purpose - This article examines the relation between knowledge management (KM) driven leadership, culture and innovation success of knowledge-intensive small and medium sized companies. By building on the previously reported research on leadership, culture, innovation , and knowledge management, we synergistically integrate d KM-driven leadership and innovation success while exploring the meditational role of culture in that. Design/methodology/approach - A conceptual model comprising three c...

A model for estimating the minimum number of offspring to sample in studies of reproductive success.

Science.gov (United States)

Anderson, Joseph H; Ward, Eric J; Carlson, Stephanie M

2011-01-01

Molecular parentage permits studies of selection and evolution in fecund species with cryptic mating systems, such as fish, amphibians, and insects. However, there exists no method for estimating the number of offspring that must be assigned parentage to achieve robust estimates of reproductive success when only a fraction of offspring can be sampled. We constructed a 2-stage model that first estimated the mean (μ) and variance (v) in reproductive success from published studies on salmonid fishes and then sampled offspring from reproductive success distributions simulated from the μ and v estimates. Results provided strong support for modeling salmonid reproductive success via the negative binomial distribution and suggested that few offspring samples are needed to reject the null hypothesis of uniform offspring production. However, the sampled reproductive success distributions deviated significantly (χ(2) goodness-of-fit test p value reproductive success distribution at rates often >0.05 and as high as 0.24, even when hundreds of offspring were assigned parentage. In general, reproductive success patterns were less accurate when offspring were sampled from cohorts with larger numbers of parents and greater variance in reproductive success. Our model can be reparameterized with data from other species and will aid researchers in planning reproductive success studies by providing explicit sampling targets required to accurately assess reproductive success.

Accounting Students' Reflections on a Course to Enhance Their Interpersonal Skills

Science.gov (United States)

Daff, Lyn

2013-01-01

Communication skills are critical for an accountant's workplace success; however accounting education research to date has mainly focused on the writing and presentation skills aspects of communication skills. Research on developing accounting students' interpersonal skills has received scant attention. This paper provides an example of how to…

Robust topology optimization accounting for geometric imperfections

DEFF Research Database (Denmark)

Schevenels, M.; Jansen, M.; Lombaert, Geert

2013-01-01

performance. As a consequence, the actual structure may be far from optimal. In this paper, a robust approach to topology optimization is presented, taking into account two types of geometric imperfections: variations of (1) the crosssections and (2) the locations of structural elements. The first type...... is modeled by means of a scalar non-Gaussian random field, which is represented as a translation process. The underlying Gaussian field is simulated by means of the EOLE method. The second type of imperfections is modeled as a Gaussian vector-valued random field, which is simulated directly by means...... of the EOLE method. In each iteration of the optimization process, the relevant statistics of the structural response are evaluated by means of a Monte Carlo simulation. The proposed methodology is successfully applied to a test problem involving the design of a compliant mechanism (for the first type...

An investigation of potential success factors for an introductory model-driven programming course

DEFF Research Database (Denmark)

Bennedsen, Jens; Caspersen, Michael Edelgaard

2005-01-01

In order to improve the course design of a CS1 model-driven programming course we study potential indicators of success for such a course. We explain our specific interpretation of objects-first. Of eight potential indicators of success, we have found only two to be significant at a 95% confidence...

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.

Modeling disturbance and succession in forest landscapes using LANDIS: introduction

Science.gov (United States)

Brian R. Sturtevant; Eric J. Gustafson; Hong S. He

2004-01-01

Modeling forest landscape change is challenging because it involves the interaction of a variety of factors and processes, such as climate, succession, disturbance, and management. These processes occur at various spatial and temporal scales, and the interactions can be complex on heterogeneous landscapes. Because controlled field experiments designed to investigate...

ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

Directory of Open Access Journals (Sweden)

Anca-Simona N. HROMEI

2013-10-01

Full Text Available This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public interest, by its fundamental purpose, namely to provide financial-accounting information, information that will form the basis of decision making. Second of all, for the successful fulfilment of the public responsibilities, accountants must rely on elements of doctrine, ethics, or ethics and morality. The study wants to show the importance of the accounting discipline, which has begun to increasingly focus on the creation of a moral or ethical basis, putting these issues on the same level with respecting the law. The boundary between what is legal but not ethical or moral is very small, and there were many business cases where unethical behaviour led to business failure.

Cognitive success: instrumental justifications of normative systems of reasoning

OpenAIRE

Schurz, Gerhard

2014-01-01

In the first part of the paper (sec. 1–4), I argue that Elqayam and Evan's (2011) distinction between normative and instrumental conceptions of cognitive rationality corresponds to deontological vs. teleological accounts in meta-ethics. I suggest that Elqayam and Evans' distinction be replaced by the distinction between a-priori intuition-based vs. a-posteriori success-based accounts of cognitive rationality. The value of cognitive success lies in its instrumental rationality for almost-all p...

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 �

Material control and accountability in nuclear fuel cycle

International Nuclear Information System (INIS)

Rumyantsev, A.N.

2006-01-01

It is proposed to unify the complexes, used in the systems for control and accountability of nuclear materials, and to use the successful experience of developing these complexes. It is shown that the problem of control, accountability and physical protection may by achieved by using the developed complex Probabilistic expert-advising system, permitting to analyse the safety in nuclear fuel cycles [ru

STAR facility tritium accountancy

International Nuclear Information System (INIS)

Pawelko, R. J.; Sharpe, J. P.; Denny, B. J.

2008-01-01

The Safety and Tritium Applied Research (STAR) facility has been established to provide a laboratory infrastructure for the fusion community to study tritium science associated with the development of safe fusion energy and other technologies. STAR is a radiological facility with an administrative total tritium inventory limit of 1.5 g (14,429 Ci) [1]. Research studies with moderate tritium quantities and various radionuclides are performed in STAR. Successful operation of the STAR facility requires the ability to receive, inventory, store, dispense tritium to experiments, and to dispose of tritiated waste while accurately monitoring the tritium inventory in the facility. This paper describes tritium accountancy in the STAR facility. A primary accountancy instrument is the tritium Storage and Assay System (SAS): a system designed to receive, assay, store, and dispense tritium to experiments. Presented are the methods used to calibrate and operate the SAS. Accountancy processes utilizing the Tritium Cleanup System (TCS), and the Stack Tritium Monitoring System (STMS) are also discussed. Also presented are the equations used to quantify the amount of tritium being received into the facility, transferred to experiments, and removed from the facility. Finally, the STAR tritium accountability database is discussed. (authors)

The Written Communication Skills That Matter Most for Accountants

Science.gov (United States)

Riley, Tracey J.; Simons, Kathleen A.

2016-01-01

Given the importance of effective written communication skills to the discipline of accounting, faculty must emphasize these skills in their classroom in order to adequately prepare students for successful careers in the field. Since 2000, only two studies in the accounting literature have examined which written communication skills are needed by…

Self-management model in the scheduling of successive appointments in rheumatology.

Science.gov (United States)

Castro Corredor, David; Cuadra Díaz, José Luis; Mateos Rodríguez, Javier José; Anino Fernández, Joaquín; Mínguez Sánchez, María Dolores; de Lara Simón, Isabel María; Tébar, María Ángeles; Añó, Encarnación; Sanz, María Dolores; Ballester, María Nieves

2018-01-08

The rheumatology service of Ciudad Real Hospital, located in an autonomous community of that same name that is nearly in the center of Spain, implemented a self-management model of successive appointments more than 10 years ago. Since then, the physicians of the department schedule follow-up visits for their patients depending on the disease, its course and ancillary tests. The purpose of this study is to evaluate and compare the self-management model for successive appointments in the rheumatology service of Ciudad Real Hospital versus the model of external appointment management implemented in 8 of the hospital's 15 medical services. A comparative and multivariate analysis was performed to identify variables with statistically significant differences, in terms of activity and/or performance indicators and quality perceived by users. The comparison involved the self-management model for successive appointments employed in the rheumatology service of Ciudad Real Hospital and the model for external appointment management used in 8 hospital medical services between January 1 and May 31, 2016. In a database with more than 100,000 records of appointments involving the set of services included in the study, the mean waiting time and the numbers of non-appearances and rescheduling of follow-up visits in the rheumatology department were significantly lower than in the other services. The number of individuals treated in outpatient rheumatology services was 7,768, and a total of 280 patients were surveyed (response rate 63.21%). They showed great overall satisfaction, and the incidence rate of claims was low. Our results show that the self-management model of scheduling appointments has better results in terms of activity indicators and in quality perceived by users, despite the intense activity. Thus, this study could be fundamental for decision making in the management of health care organizations. Copyright © 2017 Elsevier España, S.L.U. and Sociedad Española de

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.

Educational Attainment: Success to the Successful

Science.gov (United States)

Anthony, Peter; Gould, David; Smith, Gina

2013-01-01

Systems archetypes are patterns of structure found in systems that are helpful in understanding some of the dynamics within them. The intent of this study was to examine educational attainment data using the success-to-the-successful archetype as a model to see if it helps to explain the inequality observed in the data. Data covering 1990 to 2009…

A model for successful use of student response systems.

Science.gov (United States)

Klein, Kathleen; Kientz, Mary

2013-01-01

This article presents a model developed to assist teachers in selecting, implementing, and assessing student response system (SRS) use in the classroom. Research indicates that SRS technology is effective in achieving desired outcomes in higher education settings. Studies indicate that effective SRS use promotes greater achievement of learning outcomes, increased student attention, improved class participation, and active engagement. The model offered in this article is based on best practices described in the literature and several years of SRS use in a traditional higher education classroom setting. Student feedback indicates increased class participation and engagement with SRS technology. Teacher feedback indicates opportunities for contingent teaching. The model described in this article provides a process to assist teachers in the successful selection, implementation, and assessment of SRS technology in the classroom.

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.

QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

Directory of Open Access Journals (Sweden)

Biljana Tešić

2011-09-01

Full Text Available The role of management information systems (MIS of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characteristics and goals of identified key processes, critical success factors (CSF, key performance indicators (KPI, standards for realization of users requests, results of processes and indicators of goals realisation. The aim of this paper, based on the results of the analysis, is to develop models for evaluation of quality and effectiveness and to define key performance indicators of MIS of budget accounting, in order to perceive the level of achievement of the goals of the system, effectiveness of processes and level of fulfillment of requirements and needs of all users groups that are significant for budge t accounting of local treasuries.

Impasse of the 21st century accountants: Need for ethical revolution, enforcement of accounting guidelines and discipline

Directory of Open Access Journals (Sweden)

Patrick Amaechi Egbunike

2017-06-01

Full Text Available Ethical uprising, enforcement of accounting guidelines and discipline by statutory accounting body is an issue of concern that need to be uphold due to the succession of corporate scandals that took place in Nigeria and the world over, thereby undermining the image of the accountancy profession. These corporate scandals in no doubt challenged the credibility of financial statements, auditing and corporate governance practices for which accountants are directly linked with. In this paper, we examined the impasse of the 21st century accountants and the need for ethical revolution, enforcement of accounting guidelines and discipline by statutory accounting body for erring accountants. Several impasses facing the 21st century accountants were identified such as expectation gap (resulting to loss of public confidence in the profession, falsifying financial statements and engaging in ‘negative accounting’ among others. Questionnaire was administered to three (3 classes of respondents (investors, auditors and accounting regulatory bodies and the data obtained were subjected to Pearson Product Moment Correlation. The study found that the impasse facing the 21st century accountants can be repealed via ethical revolution, enforcement of accounting guidelines and discipline by statutory accounting body for erring accountants. Owing to the above findings, we proposed that the accounting regulatory bodies and the government should sanction accountants and firms engaged in unscrupulous accounting practices as well as revoking the licenses of professional accountants that precipitate such actions. As a matter of fact, seminars and workshop on issues relating to ethics and accounting guidelines should be organized for professional accountants. Also, code of professional conducts should be strictly enforced on all professional accountants by the regulatory body. It is our candid believe that if these recommendations are fully implemented, it will go a long

Associations between psychological distress, workplace accidents, workplace failures and workplace successes.

Science.gov (United States)

Hilton, Michael F; Whiteford, Harvey A

2010-12-01

This study investigates associations between psychological distress and workplace accidents, workplace failures and workplace successes. The Health and Work Performance Questionnaire (HPQ) was distributed to employees of 58 large employers. A total of 60,556 full-time employees were eligible for analysis. The HPQ probed whether the respondent had, in the past 30-days, a workplace accident, success or failure ("yes" or "no"). Psychological distress was quantified using the Kessler 6 (K6) scale and categorised into low, moderate and high psychological distress. Three binomial logistic regressions were performed with the dependent variables being workplace accident, success or failure. Covariates in the models were K6 category, gender, age, marital status, education level, job category, physical health and employment sector. Accounting for all other variables, moderate and high psychological distress significantly (P work failures and decrease the OR of workplace successes at similar levels. As the prevalence of moderate psychological distress is approximately double that of high psychological distress moderate distress consequentially has a greater workplace impact.

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

Modeling complicated rheological behaviors in encapsulating shells of lipid-coated microbubbles accounting for nonlinear changes of both shell viscosity and elasticity.

Science.gov (United States)

Li, Qian; Matula, Thomas J; Tu, Juan; Guo, Xiasheng; Zhang, Dong

2013-02-21

It has been accepted that the dynamic responses of ultrasound contrast agent (UCA) microbubbles will be significantly affected by the encapsulating shell properties (e.g., shell elasticity and viscosity). In this work, a new model is proposed to describe the complicated rheological behaviors in an encapsulating shell of UCA microbubbles by applying the nonlinear 'Cross law' to the shell viscous term in the Marmottant model. The proposed new model was verified by fitting the dynamic responses of UCAs measured with either a high-speed optical imaging system or a light scattering system. The comparison results between the measured radius-time curves and the numerical simulations demonstrate that the 'compression-only' behavior of UCAs can be successfully simulated with the new model. Then, the shell elastic and viscous coefficients of SonoVue microbubbles were evaluated based on the new model simulations, and compared to the results obtained from some existing UCA models. The results confirm the capability of the current model for reducing the dependence of bubble shell parameters on the initial bubble radius, which indicates that the current model might be more comprehensive to describe the complex rheological nature (e.g., 'shear-thinning' and 'strain-softening') in encapsulating shells of UCA microbubbles by taking into account the nonlinear changes of both shell elasticity and shell viscosity.

Modeling complicated rheological behaviors in encapsulating shells of lipid-coated microbubbles accounting for nonlinear changes of both shell viscosity and elasticity

International Nuclear Information System (INIS)

Li Qian; Tu Juan; Guo Xiasheng; Zhang Dong; Matula, Thomas J

2013-01-01

It has been accepted that the dynamic responses of ultrasound contrast agent (UCA) microbubbles will be significantly affected by the encapsulating shell properties (e.g., shell elasticity and viscosity). In this work, a new model is proposed to describe the complicated rheological behaviors in an encapsulating shell of UCA microbubbles by applying the nonlinear ‘Cross law’ to the shell viscous term in the Marmottant model. The proposed new model was verified by fitting the dynamic responses of UCAs measured with either a high-speed optical imaging system or a light scattering system. The comparison results between the measured radius–time curves and the numerical simulations demonstrate that the ‘compression-only’ behavior of UCAs can be successfully simulated with the new model. Then, the shell elastic and viscous coefficients of SonoVue microbubbles were evaluated based on the new model simulations, and compared to the results obtained from some existing UCA models. The results confirm the capability of the current model for reducing the dependence of bubble shell parameters on the initial bubble radius, which indicates that the current model might be more comprehensive to describe the complex rheological nature (e.g., ‘shear-thinning’ and ‘strain-softening’) in encapsulating shells of UCA microbubbles by taking into account the nonlinear changes of both shell elasticity and shell viscosity. (paper)

North Dakota's Experience with the Academy Model: A Successful Replication

Science.gov (United States)

Hall, Tom; Clapper, Ann

2016-01-01

In this article, professors share how the district/university partnership model thriving at Kansas State University was successfully replicated in North Dakota, and was adapted to match their own department goals. While teacher leadership has become a theme among Kansas State academies, their model was created out of principal preparation efforts.…

Power accounting of plasma discharges in the linear device Proto-MPEX

Science.gov (United States)

Showers, M.; Piotrowicz, P. A.; Beers, C. J.; Biewer, T. M.; Caneses, J.; Canik, J.; Caughman, J. B. O.; Donovan, D. C.; Goulding, R. H.; Lumsdaine, A.; Kafle, N.; Owen, L. W.; Rapp, J.; Ray, H.

2018-06-01

Plasma material interaction (PMI) studies are crucial to the successful development of future fusion reactors. Prototype Material Plasma Exposure eXperiment (Proto-MPEX) is a prototype design for the MPEX, a steady-state linear device being developed to study PMI. The primary purpose of Proto-MPEX is developing the plasma heating source concepts for MPEX. A power accounting study of Proto-MPEX works to identify machine operating parameters that could improve its performance, thereby increasing its PMI research capabilities, potentially impacting the MPEX design concept. To build a comprehensive power balance, an analysis of the helicon region has been performed implementing a diagnostic suite and software modeling to identify mechanisms and locations of heat loss from the main plasma. Of the 106.3 kW of input power, up to 90.5% of the power has been accounted for in the helicon region. When the analysis was extended to encompass the device to its end plates, 49.2% of the input power was accounted for and verified diagnostically. Areas requiring further diagnostic analysis are identified. The required improvements will be implemented in future work. The data acquisition and analysis processes will be streamlined to form a working model for future power balance studies of Proto-MPEX. ).

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.

Modeling Student Success in Engineering Education

Science.gov (United States)

Jin, Qu

2013-01-01

In order for the United States to maintain its global competitiveness, the long-term success of our engineering students in specific courses, programs, and colleges is now, more than ever, an extremely high priority. Numerous studies have focused on factors that impact student success, namely academic performance, retention, and/or graduation.…

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

Materials accounting at Los Alamos National Laboratory

International Nuclear Information System (INIS)

Roberts, N.J.; Erkkila, B.H.; Kelso, H.F.

1985-01-01

The materials accounting system at Los Alamos has evolved from an ''80-column'' card system to a very sophisticated near-real-time computerized nuclear material accountability and safeguards system (MASS). The present hardware was designed and acquired in the late 70's and is scheduled for a major upgrade in Fiscal Year 1986. The history of the system from 1950 through the DYMAC of the late 70's up to the present will be discussed. The philosophy of the system along with the details of the system will be covered. This system has addressed the integrated problems of management, control, and accounting of nuclear material successfully

Operational advanced materials control and accountability system

International Nuclear Information System (INIS)

Malanify, J.J.; Bearse, R.C.; Christensen, E.L.

1980-01-01

An accountancy system based on the Dynamic Materials Accountability (DYMAC) System has been in operation at the Plutonium Processing Facility at the Los Alamos Scientific Laboratory (LASL) since January 1978. This system, now designated the Plutonium Facility/Los Alamos Safeguards System (PF/LASS), has enhanced nuclear material accountability and process control at the LASL facility. The nondestructive assay instruments and the central computer system are operating accurately and reliably. As anticipated, several uses of the system have developed in addition to safeguards, notably scrap control and quality control. The successes of this experiment strongly suggest that implementation of DYMAC-based systems should be attempted at other facilities. 20 refs

A dendrochronological analysis of a disturbance-succession model for oak-pine forests of the Appalachian Mountains, USA

Science.gov (United States)

Patrick H. Brose; Thomas A. Waldrop

2010-01-01

Disturbance-succession models describe the relationship between the disturbance regime and the dominant tree species of a forest type. Such models are useful tools in ecosystem management and restoration, provided they are accurate. We tested a disturbance-succession model for the oak-pine (Quercus spp. - Pinus spp.) forests of the...

Reporting success rates in the treatment of vestibular schwannomas: are we accounting for the natural history?

Science.gov (United States)

Miller, Timothy; Lau, Tsz; Vasan, Rohit; Danner, Christopher; Youssef, A Samy; van Loveren, Harry; Agazzi, Siviero

2014-06-01

Stereotactic radiosurgery is generally accepted as one of the best treatment options for vestibular schwannomas. We question whether growth control is an accurate measure of success in vestibular schwannoma treatment. We aim to clarify the success rate of stereotactic radiosurgery and adjust the reported results to the benign natural history of untreated tumors. All articles were taken from a PubMed search of the English literature from the years 2000-2011. Inclusion criteria were articles containing the number of patients treated, radiation technique, average tumor size, follow-up time, and percentage of tumors growing during follow-up. Data were extracted from 19 articles. Success rates were adjusted using published data that 17% to 30% of vestibular schwannomas grow. The average reported success rate for stereotactic radiosurgery across all articles was 95.5%. When considering 17% or 30% natural growth without intervention, the adjusted success rates became 78.2% and 86.9% respectively. These rates were obtained by applying the natural history growth percentages to any tumors not reported to be growing before radiosurgical intervention. Success in the treatment of vestibular schwannomas with stereotactic radiosurgery is often defined as lack of further growth. Recent data on the natural growth history of vestibular schwannomas raise the question of whether this is the best definition of success. We have identified a lack of continuity regarding the reporting of success and emphasize the importance of the clarification of the success of radiosurgery to make informed decisions regarding the best treatment options for vestibular schwannoma. Copyright © 2014 Elsevier Ltd. All rights reserved.

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...

Saving for Success: Financial Education and Savings Goal Achievement in Individual Development Accounts

Science.gov (United States)

Grinstead, Mary L.; Mauldin, Teresa; Sabia, Joseph J.; Koonce, Joan; Palmer, Lance

2011-01-01

Using microdata from the American Dream Demonstration, the current study examines factors associated with savings and savings goal achievement (indicated by a matched withdrawal) among participants of individual development account (IDA) programs. Multinomial logit results show that hours of participation in financial education programs, higher…

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

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

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...

Data Governance - Defining Accountabilities for Data Quality Management

OpenAIRE

Wende, Kristin

2007-01-01

Enterprises need data quality management (DQM) to respond to strategic and operational challenges demanding high-quality corporate data. Hitherto, companies have assigned accountabilities for DQM mostly to IT departments. They have thereby ignored the organisational issues that are critical to the success of DQM. With data governance, however, companies implement corporate-wide accountabilities for DQM that encompass professionals from business and IT. This paper proposes a contingency approa...

Incorporating the user perspective into a proposed model for assessing success of SHS implementations

Directory of Open Access Journals (Sweden)

Hans Holtorf

2015-10-01

Full Text Available Modern energy can contribute to development in multiple ways while approximately 20% of world's populations do not yet have access to electricity. Solar Home Systems (SHSs consists of a PV module, a charge controller and a battery supply in the range of 100 Wh/d in Sunbelt countries. The question addressed in this paper is how SHS users approach success of their systems and how these user's views can be integrated in to an existing model of success. Information was obtained on the user's approach to their SHSs by participatory observation, interviews with users and by self-observation undertaken by the lead author while residing under SHS electricity supply conditions. It was found that success of SHSs from the users' point of view is related to the ability of these systems to reduce the burdens of supplying energy services to homesteads. SHSs can alleviate some energy supply burdens, and they can improve living conditions by enabling communication on multiple levels and by addressing convenience and safety concerns. However, SHSs do not contribute to the energy services which are indispensable for survival, nor to the thermal energy services required and desired in dwellings of Sunbelt countries. The elements of three of the four components of our previously proposed model of success have been verified and found to be appropriate, namely the user's self-set goals, their importance and SHSs' success factors. The locally appropriate, and scientifically satisfactory, measurement of the level of achievement of self-set goals, the fourth component of our model of success, remains an interesting area for future research.

Successful N2 leptogenesis with flavour coupling effects in realistic unified models

International Nuclear Information System (INIS)

Bari, Pasquale Di; King, Stephen F.

2015-01-01

In realistic unified models involving so-called SO(10)-inspired patterns of Dirac and heavy right-handed (RH) neutrino masses, the lightest right-handed neutrino N 1 is too light to yield successful thermal leptogenesis, barring highly fine tuned solutions, while the second heaviest right-handed neutrino N 2 is typically in the correct mass range. We show that flavour coupling effects in the Boltzmann equations may be crucial to the success of such N 2 dominated leptogenesis, by helping to ensure that the flavour asymmetries produced at the N 2 scale survive N 1 washout. To illustrate these effects we focus on N 2 dominated leptogenesis in an existing model, the A to Z of flavour with Pati-Salam, where the neutrino Dirac mass matrix may be equal to an up-type quark mass matrix and has a particular constrained structure. The numerical results, supported by analytical insight, show that in order to achieve successful N 2 leptogenesis, consistent with neutrino phenomenology, requires a ''flavour swap scenario'' together with a less hierarchical pattern of RH neutrino masses than naively expected, at the expense of some mild fine-tuning. In the considered A to Z model neutrino masses are predicted to be normal ordered, with an atmospheric neutrino mixing angle well into the second octant and the Dirac phase δ≅ 20 o , a set of predictions that will be tested in the next years in neutrino oscillation experiments. Flavour coupling effects may be relevant for other SO(10)-inspired unified models where N 2 leptogenesis is necessary

Accountability for Early Childhood Education (Assessing Global Functioning).

Science.gov (United States)

Cassel, Russell N.

1995-01-01

Discusses the pacing of learning activity, knowledge of progress in student learning, teacher role, accountability in learning, feedback on knowledge of success, the global functioning assessment concept, and the mother surrogate. (RS)

Interpersonal success factors for strategy implementation: a case study using group model building

OpenAIRE

Rodney J Scott; Robert Y Cavana; Donald Cameron

2015-01-01

Strategy implementation has been identified as an area of system dynamics literature requiring greater attention. Most strategies fail to be implemented successfully, and processes for effectively implementing strategy are yet to be fully explained and explored. The reported interpersonal success factors for strategy implementation are reported outcomes for group model building, suggesting potential applicability. A case study using validated survey methods yielded promising results, and sugg...

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.

Measuring online learning systems success: applying the updated DeLone and McLean model.

Science.gov (United States)

Lin, Hsiu-Fen

2007-12-01

Based on a survey of 232 undergraduate students, this study used the updated DeLone and McLean information systems success model to examine the determinants for successful use of online learning systems (OLS). The results provided an expanded understanding of the factors that measure OLS success. The results also showed that system quality, information quality, and service quality had a significant effect on actual OLS use through user satisfaction and behavioral intention to use OLS.

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

Stress field sensitivity analysis within Mesozoic successions in the Swiss Alpine foreland using 3-D-geomechanical-numerical models

Science.gov (United States)

Reiter, Karsten; Hergert, Tobias; Heidbach, Oliver

2016-04-01

The in situ stress conditions are of key importance for the evaluation of radioactive waste repositories. In stage two of the Swiss site selection program, the three siting areas of high-level radioactive waste are located in the Alpine foreland in northern Switzerland. The sedimentary succession overlays the basement, consisting of variscan crystalline rocks as well as partly preserved Permo-Carboniferous deposits in graben structures. The Mesozoic sequence represents nearly the complete era and is covered by Cenozoic Molasse deposits as well as Quaternary sediments, mainly in the valleys. The target horizon (designated host rock) is an >100 m thick argillaceous Jurassic deposit (Opalinus Clay). To enlighten the impact of site-specific features on the state of stress within the sedimentary succession, 3-D-geomechanical-numerical models with elasto-plastic rock properties are set up for three potential siting areas. The lateral extent of the models ranges between 12 and 20 km, the vertical extent is up to a depth of 2.5 or 5 km below sea level. The sedimentary sequence plus the basement are separated into 10 to 14 rock mechanical units. The Mesozoic succession is intersected by regional fault zones; two or three of them are present in each model. The numerical problem is solved with the finite element method with a resolution of 100-150 m laterally and 10-30 m vertically. An initial stress state is established for all models taking into account the depth-dependent overconsolidation ratio in Opalinus Clay in northern Switzerland. The influence of topography, rock properties, friction on the faults as well as the impact of tectonic shortening on the state of stress is investigated. The tectonic stress is implemented with lateral displacement boundary conditions, calibrated on stress data that are compiled in Northern Switzerland. The model results indicate that the stress perturbation by the topography is significant to depths greater than the relief contrast. The

Kiondo Bag Boutique: A Serial Case for Introductory Financial Accounting

Science.gov (United States)

Siriwardane, Harshini P.

2014-01-01

Kiondo Bag Boutique is a hypothetical serial case involving a start-up retail business. The case evolves from an ambitious business idea to a successful business. Through the evolving business, the importance of accounting information is highlighted. Different iterations are used to illustrate the role of accounting in serving and managing…

Assessing the Preparedness Level of Incoming Principles of Accounting Students.

Science.gov (United States)

Imel, Phillip W.

2000-01-01

Reports that the introductory level Principles of Accounting classes at Southwest Virginia Community College (SVCC) had high unsuccessful grade rates between 1989 and 1999. Describes a study conducted to determine whether there was a statistical difference in the test scores and GPA of successful versus unsuccessful accounting students. Finds that…

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

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

A Primary Human Critical Success Factors Model for the ERP System Implementation

Directory of Open Access Journals (Sweden)

Jenko Aleksander

2016-08-01

Full Text Available Background and Purpose: Many researchers have investigated various Critical success factors (CSFs and the different causes of ERP implementation project failures. Despite a detailed literature preview, we were unable to find an appropriate research with a comprehensive overview of the true causes behind CSFs, observed from a human factors perspective. The objective of this research was therefore to develop and evaluate the Primary human factors (PHFs model and to confirm the significant impact of PHFs on traditional CSFs and on the project success.

Economic sustainability in franchising: a model to predict franchisor success or failure

OpenAIRE

Calderón Monge, Esther; Pastor Sanz, Ivan .; Huerta Zavala, Pilar Angélica

2017-01-01

As a business model, franchising makes a major contribution to gross domestic product (GDP). A model that predicts franchisor success or failure is therefore necessary to ensure economic sustainability. In this study, such a model was developed by applying Lasso regression to a sample of franchises operating between 2002 and 2013. For franchises with the highest likelihood of survival, the franchise fees and the ratio of company-owned to franchised outlets were suited to the age ...

Validation of the DeLone and McLean Information Systems Success Model

OpenAIRE

Ojo, Adebowale I.

2017-01-01

Objectives This study is an adaptation of the widely used DeLone and McLean information system success model in the context of hospital information systems in a developing country. Methods A survey research design was adopted in the study. A structured questionnaire was used to collect data from 442 health information management personnel in five Nigerian teaching hospitals. A structural equation modeling technique was used to validate the model's constructs. Results It was revealed that syst...

Critical success factors model developing for sustainable Kaizen implementation in manufactur-ing industry in Ethiopia

Directory of Open Access Journals (Sweden)

Haftu Hailu

2017-12-01

Full Text Available The purpose of the research is to identify critical success factors and model developing for sustaining kaizen implementation. Peacock shoe is one of the manufacturing industries in Ethiopia facing challenges on sustaining. The methodology followed is factor analysis and empirically testing hypothesis. A database was designed using SPSS version 20. The survey was validated using statistical validation using the Cronbach alpha index; the result is 0.908. The KMO index value was obtained for the 32 items and had a value of 0.642 with Bartlett's Test of Sphericity Approx. Chi-Square 4503.007, degree of freedom 496 and significance value 0.000. A factor analysis by principal components and varimax rotation was applied for finding the critical success factors. Finding designates that 32 items were merged into eight critical success factors. All the eight factors together explain for 76.941 % of the variance. Multiple regression model analysis has indicated that some of the critical success factors had relationship with success indicators. Due to constraint of time, the researcher focused only at peacock shoe manufacturing industry. Other limitation also includes the absence of any local research that shows the critical success factors at the moment.

Materials accounting at Los Alamos National Laboratory

International Nuclear Information System (INIS)

Roberts, N.J.; Erkkila, B.H.; Kelso, H.F.

1985-01-01

The materials accounting system at Los Alamos has evolved from an ''80-column'' card system to a very sophisticated near-real-time computerized nuclear material accountability and safeguards system (MASS). The present hardware was designed and acquired in the late 70's and is scheduled for a major upgrade in fiscal year 1986. The history of the system from 1950 through the DYMAC of the late 70's up to the present will be discussed. The philosophy of the system along with the details of the system will be covered. This system has addressed the integrated problems of management, control, and accounting of nuclear material successfully. 8 refs., 3 figs., 1 tab

Treatment of Events Representing System Success in Accident Sequences in PSA Models with ET/FT Linking

International Nuclear Information System (INIS)

Vrbanic, I.; Spiler, J.; Mikulicic, V.; Simic, Z.

2002-01-01

Treatment of events that represent systems' successes in accident sequences is well known issue associated primarily with those PSA models that employ event tree / fault tree (ET / FT) linking technique. Even theoretically clear, practical implementation and usage creates for certain PSA models a number of difficulties regarding result correctness. Strict treatment of success-events would require consistent applying of de Morgan laws. However, there are several problems related to it. First, Boolean resolution of the overall model, such as the one representing occurrence of reactor core damage, becomes very challenging task if De Morgan rules are applied consistently at all levels. Even PSA tools of the newest generation have some problems with performing such a task in a reasonable time frame. The second potential issue is related to the presence of negated basic events in minimal cutsets. If all the basic events that result from strict applying of De Morgan rules are retained in presentation of minimal cutsets, their readability and interpretability may be impaired severely. It is also worth noting that the concept of a minimal cutset is tied to equipment failures, rather than to successes. For reasons like these, various simplifications are employed in PSA models and tools, when it comes to the treatment of success-events in the sequences. This paper provides a discussion of major concerns associated with the treatment of success-events in accident sequences of a typical PSA model. (author)

Accounting Narratives and Impression Management

OpenAIRE

Brennan, Niamh; Merkl-Davies, Doris M.

2013-01-01

This chapter focuses on impression management in accounting communication. Impression management entails the construction of an impression by organisations with the intention to appeal to their audiences, including shareholders, stakeholders, the general public, and the media. If successful, it undermines the quality of financial reporting and capital misallocations may result. What is more, wider social and political consequences include unwarranted support by non-financial...

2011 Critical Success Factors Report

Science.gov (United States)

North Carolina Community College System (NJ1), 2011

2011-01-01

The Critical Success Factors Report is the North Carolina Community College System's major accountability document. This annual performance report serves to inform colleges and the public on the performance of North Carolina's 58 community colleges. In 1993, the State Board of Community Colleges began monitoring performance data on specific…

Career and Technical Education (CTE) Student Success in Community Colleges: A Conceptual Model

Science.gov (United States)

Hirschy, Amy S.; Bremer, Christine D.; Castellano, Marisa

2011-01-01

Career and technical education (CTE) students pursuing occupational associate's degrees or certificates differ from students seeking academic majors at 2-year institutions in several ways. This article examines several theoretical models of student persistence and offers a conceptual model of student success focused on CTE students in community…

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

African Journals Online (AJOL)

Journal Home > Vol 37, No 2 (2017) > ... Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on ...

Success probability orientated optimization model for resource allocation of the technological innovation multi-project system

Institute of Scientific and Technical Information of China (English)

Weixu Dai; Weiwei Wu; Bo Yu; Yunhao Zhu

2016-01-01

A success probability orientated optimization model for resource al ocation of the technological innovation multi-project system is studied. Based on the definition of the technological in-novation multi-project system, the leveling optimization of cost and success probability is set as the objective of resource al ocation. The cost function and the probability function of the optimization model are constructed. Then the objective function of the model is constructed and the solving process is explained. The model is applied to the resource al ocation of an enterprise’s technological innovation multi-project system. The results show that the pro-posed model is more effective in rational resource al ocation, and is more applicable in maximizing the utility of the technological innovation multi-project system.

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.

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...

School accountability and the black-white test score gap.

Science.gov (United States)

Gaddis, S Michael; Lauen, Douglas Lee

2014-03-01

Since at least the 1960s, researchers have closely examined the respective roles of families, neighborhoods, and schools in producing the black-white achievement gap. Although many researchers minimize the ability of schools to eliminate achievement gaps, the No Child Left Behind Act (NCLB) increased pressure on schools to do so by 2014. In this study, we examine the effects of NCLB's subgroup-specific accountability pressure on changes in black-white math and reading test score gaps using a school-level panel dataset on all North Carolina public elementary and middle schools between 2001 and 2009. Using difference-in-difference models with school fixed effects, we find that accountability pressure reduces black-white achievement gaps by raising mean black achievement without harming mean white achievement. We find no differential effects of accountability pressure based on the racial composition of schools, but schools with more affluent populations are the most successful at reducing the black-white math achievement gap. Thus, our findings suggest that school-based interventions have the potential to close test score gaps, but differences in school composition and resources play a significant role in the ability of schools to reduce racial inequality. Copyright © 2013 Elsevier Inc. All rights reserved.

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.

Application of Goal Tree-Success Tree model as the knowledge-base of operator advisory systems

International Nuclear Information System (INIS)

Kim, I.S.; Modarres, M.

1987-01-01

The most important portion of an expert system development is the articulation of knowledge by the expert and its satisfactory formulation in a suitable knowledge representation scheme for mechanization by a computer. A 'deep knowledge' approach called Goal Tree-Success Tree model is devised to represent complex dynamic domain knowledge. This approach can hierarchically model the underlying principles of a given process domain (for example nuclear power plant operations domain). The Goal Tree-Success Tree can then be used to represent the knowledge-base and provide means of selecting an efficient search routine in the inference engine of an expert system. A prototype expert system has been developed to demonstrate the method. This expert system models the operation of a typical system used in the pressurized water reactors. The expert system is modeled for real-time operations if an interface between plant parameters and the expert system is established. The real-time operation provides an ability to quickly remedy minor disturbances that can quickly lead to a system malfunction or trip. A description of both the Goal Tree-Success Tree model and the prototype expert system is presented. (orig.)

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

The challenges of competency based education of Certified Public Accountant

Directory of Open Access Journals (Sweden)

José Carlos Dextre Flores

2014-02-01

Full Text Available The interest of this paper is based on presenting the importance of educational instruction today, in general and in particular the accounting career. This, it should be noted, is part of the development trends of cognitive skills, instrumental skills and values that a person must acquire during the education period at a higher educational institution, which will allow the graduate to be competent to begin the professional practice.The complexity that is involved in the public accountant career in both their education based on international standards like the attributes to be displayed in the quality of performance, has forced higher education experts to guide newways of undertaking the education strategy. This is accomplished through the adoption of models consistent with the demands of society and the employment market. Of these, competencies education is one of the models that best contribute to the learning process, allowing at the potential accounting professional to develop skills, abilities and attitudes needed to join into the labor market successfully. In this sense, the college, university, or an academic unit faculty, school, program - they decided to adopt, provide and ensure competencies education, mustdo according to the guidelines proposed for teaching methodologies, social responsibility and the business world. Similarly, should be based on participatory action committed by students and teachers, and the respect for human values. Within this scheme, it must prioritize the humanistic education of the person in their professional projection.

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

Emerging information technologies in accounting and related security risks – what is the impact on the Romanian accounting profession

Directory of Open Access Journals (Sweden)

Sînziana-Maria Rîndașu

2017-12-01

Full Text Available This study investigates whether aspiring and professional accountants understand the benefits and security challenges brought by emerging technologies such as: Big Data, data analytics, cloud computing and mobile technologies. 115 participants took part in a survey during January and February 2017, all having at least one year of practical experience in accounting or audit and 80% of them being affiliated with national or international accounting professional bodies. The research has three key findings: (1 Professional accountants and auditors are having in average a theoretical knowledge of the emerging technologies in the accounting field, but they still need to enhance their skills to exploit them efficiently, (2 Mobile technologies started to be adopted by the Romanian practitioners and (3 The profession has become aware of the security risks brought by emerging technologies in the digital accounting. The accounting profession is on the verge of change and the practitioners do not yet possess sufficient skills regarding the analyzed emerging technologies. As per this, the professional bodies and academic environment should reassess their curricula to enforce the necessary changes for preparing practitioners to successfully face the future challenges and avoid their replacement by other professions more qualified.

DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES

Directory of Open Access Journals (Sweden)

Fadilla Cahyaningtyas

2017-12-01

Full Text Available This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya. The analytical tool used in this research is transcendental phenomenology. Based on data analysis, two kinds of accounting practices are: (1 accounting practice of mind and memory; and (2 accounting notation to the arrangement of basic financial statements in the form of balance sheets and Profit/ Loss (L / R. both practical accounting establishes duality practices, a practice that combines two distinct and different things into integral and appropriate things to do an accounting practice. Therefore, first, duality practices seek to make synergistic social and economic value. Second, the practice of duality establishes the integration of "masculine" and "feminist" characters to achieve business success, which not only places the orientation into the material aspects of earning income but also on environmental and social responsibility.

The Impact of Individual Learning Accounts: A Study of the Early and Potential Impact of Individual Learning Accounts on Learning Providers and Learning. Research Report.

Science.gov (United States)

Gray, Michael; Peters, Jane; Fletcher, Mick; Kirk, Gordon

The impact of individual learning accounts (ILAs) on the success of learners in post-16 education sector in the United Kingdom was explored through an examination of available research on ILAs. The following were among the study's 12 messages for providers, the Department for Education and Skills, and the Individual Learning Account Centre: (1)…

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

Accountability Quality Shuffler Measurements on Pits

International Nuclear Information System (INIS)

Rinard, P.M.

2000-01-01

Pits have generally been treated as accountable units that are intact if merely present and they are excluded from the more demanding nondestructive assay requirements. As pits begin to flow into disposition streams, there may be more incentive to measure the masses of their fissile components for accountability purposes. This Department of Energy Office of Safeguards and Security (OSS) Lifecycle Project has explored some ways in which such measurements may be done successfully. The active neutron instrument called a shuffler has been used to measure a variety of actual pits, and a calculational technique has been developed to accurately predict such count rates. Passive multiplicity counting has previously been applied to pits for determining their plutonium contents. This combination of measurement and calculational techniques provide powerful and accurate tools for determining the fissile contents of pits with the quality needed for accountability purposes

Individual Learning Accounts: Honourable Intentions, Ignoble Utility?

Science.gov (United States)

Thursfield, Denise; Smith, Vikki; Holden, Rick; Hamblett, John

2002-01-01

Evaluation of the implementation of Individual Learning Accounts in Britain revealed five themes that may explain the program's lack of success: individualistic approach to adult education, conflict of individualism with partnership, ineffective targeting of low-skilled populations, lack of linkage with a lifelong commitment to learning, and…

Phylogenetic turnover during subtropical forest succession across environmental and phylogenetic scales.

Science.gov (United States)

Purschke, Oliver; Michalski, Stefan G; Bruelheide, Helge; Durka, Walter

2017-12-01

Although spatial and temporal patterns of phylogenetic community structure during succession are inherently interlinked and assembly processes vary with environmental and phylogenetic scales, successional studies of community assembly have yet to integrate spatial and temporal components of community structure, while accounting for scaling issues. To gain insight into the processes that generate biodiversity after disturbance, we combine analyses of spatial and temporal phylogenetic turnover across phylogenetic scales, accounting for covariation with environmental differences. We compared phylogenetic turnover, at the species- and individual-level, within and between five successional stages, representing woody plant communities in a subtropical forest chronosequence. We decomposed turnover at different phylogenetic depths and assessed its covariation with between-plot abiotic differences. Phylogenetic turnover between stages was low relative to species turnover and was not explained by abiotic differences. However, within the late-successional stages, there was high presence-/absence-based turnover (clustering) that occurred deep in the phylogeny and covaried with environmental differentiation. Our results support a deterministic model of community assembly where (i) phylogenetic composition is constrained through successional time, but (ii) toward late succession, species sorting into preferred habitats according to niche traits that are conserved deep in phylogeny, becomes increasingly important.

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.

Analysis of behavioral intention on ABC system adoption: Model of information systems technology and success acceptance

Directory of Open Access Journals (Sweden)

Baiq Nensi Veni Indipenrian

2015-12-01

Full Text Available This study aims to examine the effect of individual behavioral change on the adoption of activity- based costing (ABC system and its usage, using Unified Theory of Accep-tance and Use of Technology (UTAUT and Information System Success Model. The sample involves 78 respondents who have positions as financial manager, controller manager, accounting manager, and production manager in mid-sized manufacturing companies in East java. The data were collected by survey method. This study used a Partial Least Square (PLS as the data analysis method. It was found that not all of the main UTAUT models were supported, because performance expectancy and effort expectancy have no effect on behavioral intention and use behavior to adopt ABC system. Whereas, social factors, information quality and facilitating conditions had a positive effect on behavioral intention and use behavior to adopt ABC system. The different results of this study with several previous studies are probably caused by the differences in the context of system, culture and characteristics of the sample. The implication of this study is not only to propose a theoretical framework for researches in future, but also useful for companies to optimize the use of ABC system that should be supported by top level and mid-level management and the readiness of the individu-als to accept the adoption of the ABC system.

[The Significance of Work Motivation for Rehabilitation Success].

Science.gov (United States)

Kessemeier, Franziska; Stöckler, Christiane; Petermann, Franz; Bassler, Markus; Pfeiffer, Wolfgang; Kobelt, Axel

2017-11-28

Aim of this study Apart from the reduction of symptoms and the restoration of working ability, return to work is a long-term goal of medical rehabilitation. The aim of this study is to analyze the influence of work motivation on the outcome of rehabilitation. Methods The data basis consists of N=998 patients at the psychosomatic department of the Oberharz Rehabilitation Center as well as data from insurance accounts. Using multiple linear regression analysis the predictive power of work motivation on rehabilitation outcome as well as different facets of work motivation in their function as predictors are analyzed. Results Only minor statistical relations could be found between work motivation and rehabilitation success when also taking employment status of the previous year and subjective vocational disability into account. A small predictive power can be attributed to work motivation as a factor in rehabilitation success in the sense of a reduction of symptoms. Particular facets of work motivation are suitable to predict rehabilitation success. Patients with a work motivation risk profile differ from patients with a normal work motivation profile as regards their capacity to work in the year following rehabilitation treatment. Conclusion Work motivation represents a relevant construct in rehabilitation success but is strongly influenced by individual factors. During rehabilitation, individual problems which influence work motivation should be taken into account more strongly. © Georg Thieme Verlag KG Stuttgart · New York.

2012 Critical Success Factors Report

Science.gov (United States)

North Carolina Community College System (NJ1), 2012

2012-01-01

The Critical Success Factors Report is the North Carolina Community College System's major accountability document. This annual performance report is based on data compiled from the previous year and serves to inform colleges and the public on the performance of North Carolina's 58 community colleges. In 1993, the State Board of Community Colleges…

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.

Improving student success using predictive models and data visualisations

Directory of Open Access Journals (Sweden)

Hanan Ayad

2012-08-01

Full Text Available The need to educate a competitive workforce is a global problem. In the US, for example, despite billions of dollars spent to improve the educational system, approximately 35% of students never finish high school. The drop rate among some demographic groups is as high as 50–60%. At the college level in the US only 30% of students graduate from 2-year colleges in 3 years or less and approximately 50% graduate from 4-year colleges in 5 years or less. A basic challenge in delivering global education, therefore, is improving student success. By student success we mean improving retention, completion and graduation rates. In this paper we describe a Student Success System (S3 that provides a holistic, analytical view of student academic progress.1 The core of S3 is a flexible predictive modelling engine that uses machine intelligence and statistical techniques to identify at-risk students pre-emptively. S3 also provides a set of advanced data visualisations for reaching diagnostic insights and a case management tool for managing interventions. S3's open modular architecture will also allow integration and plug-ins with both open and proprietary software. Powered by learning analytics, S3 is intended as an end-to-end solution for identifying at-risk students, understanding why they are at risk, designing interventions to mitigate that risk and finally closing the feedback look by tracking the efficacy of the applied intervention.

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.

A practice model for rural district nursing success in end-of-life advocacy care.

Science.gov (United States)

Reed, Frances M; Fitzgerald, Les; Bish, Melanie R

2017-08-24

The development of a practice model for rural district nursing successful end-of-life advocacy care. Resources to help people live well in the end stages of life in rural areas can be limited and difficult to access. District nurse advocacy may promote end-of-life choice for people living at home in rural Australia. The lack of evidence available internationally to inform practice in this context was addressed by exploratory study. A pragmatic mixed method study approved by the University Faculty Ethics Committee and conducted from March 2014 to August 2015 was used to explore the successful end-of-life advocacy of 98 rural Australian district nurses. The findings and results were integrated then compared with theory in this article to develop concepts for a practice model. The model illustrates rural district nurse advocacy success based on respect for the rights and values of people. Advocacy action is motivated by the emotional responses of nurses to the end-of-life vulnerability people experience. The combination of willing investment in relationships, knowing the rural people and resources, and feeling supported, together enables district nurses to develop therapeutic emotional intelligence. This skill promotes moral agency in reflection and advocacy action to overcome emotional and ethical care challenges of access and choice using holistic assessment, communication, organisation of resources and empowering support for the self-determination of person-centred end-of-life goals. Recommendations are proposed from the theoretical concepts in the model. Testing the model in practice is recommended to gain the perceptions of a broader range of rural people both giving and receiving end-of-life-care. A model developed by gathering and comparing district nursing experiences and understanding using mixed methods and existing theory offers evidence for practice of a philosophy of successful person-centred advocacy care in a field of nursing that lacks specific

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

Modeling antecedents of electronic medical record system implementation success in low-resource setting hospitals.

Science.gov (United States)

Tilahun, Binyam; Fritz, Fleur

2015-08-01

With the increasing implementation of Electronic Medical Record Systems (EMR) in developing countries, there is a growing need to identify antecedents of EMR success to measure and predict the level of adoption before costly implementation. However, less evidence is available about EMR success in the context of low-resource setting implementations. Therefore, this study aims to fill this gap by examining the constructs and relationships of the widely used DeLone and MacLean (D&M) information system success model to determine whether it can be applied to measure EMR success in those settings. A quantitative cross sectional study design using self-administered questionnaires was used to collect data from 384 health professionals working in five governmental hospitals in Ethiopia. The hospitals use a comprehensive EMR system since three years. Descriptive and structural equation modeling methods were applied to describe and validate the extent of relationship of constructs and mediating effects. The findings of the structural equation modeling shows that system quality has significant influence on EMR use (β = 0.32, P quality has significant influence on EMR use (β = 0.44, P service quality has strong significant influence on EMR use (β = 0.36, P effect of EMR use on user satisfaction was not significant. Both EMR use and user satisfaction have significant influence on perceived net-benefit (β = 0.31, P mediating factor in the relationship between service quality and EMR use (P effect on perceived net-benefit of health professionals. EMR implementers and managers in developing countries are in urgent need of implementation models to design proper implementation strategies. In this study, the constructs and relationships depicted in the updated D&M model were found to be applicable to assess the success of EMR in low resource settings. Additionally, computer literacy was found to be a mediating factor in EMR use and user satisfaction of

Factors Associated with Treatment Success among Pulmonary ...

African Journals Online (AJOL)

TNHJOURNALPH

Treatment Success Determinants in PTB and HIV Co-infection- Oladimeji 0, et al. INTRODUCTION. Tuberculosis (TB) is a chronic infectious disease caused by the bacillus, Mycobacterium ..... account for 23% of total notified-TB cases in.

MENGUKUR KESUKSESAN SISTEM AKUNTANSI INSTANSI BASIS AKRUAL (SAIBA MENGGUNAKAN MODEL DeLONE & McLEAN

Directory of Open Access Journals (Sweden)

Noviyanti Noviyanti

2017-01-01

Full Text Available ABSTRACT The aim of this study is to determine the user’s perception of Accrual Basis Institution Accounting System  (SAIBA in the ministry/agency in the first year of implementation of accrual-based government’s financial statements. Updated D & M IS Success Model is used to assess the success of SAIBA as a mandatory system in Indonesian Government Accounting. Respondents are operators of Institution Accounting System (SAI in the ministries/agencies, who are joining the Workshop on Preparation and Study of Financial Statements at Pusdiklat Anggaran dan Perbendaharaan  Bogor in November 2015  and selected using purposive sampling method. The Primary data were obtained through questionnaires that were collected from 204 respondents, which were then analyzed using structural equation modeling. This study found that SAIBA can be categorized as a successful information for each dimension of success in the Updated D&M IS Success Model. Respondents assessed the system quality, the information quality and service quality of SAIBA tend to be good. However, respondents indicated the use of SAIBA has no significant effect on user satisfaction, in contrast to the others constructs relationships, the system quality, the information quality and service quality of SAIBA with net benefit and its reciprocal proved to be significant impact. Keywords:  SAIBA, updated D&M IS Success Model, accrual basis, government accounting, institution accounting system ABSTRAK Penelitian ini bertujuan untuk mengetahui persepsi pengguna terhadap Sistem Akuntansi Instansi Basis Akrual (SAIBA pada Kementerian/Lembaga di tahun pertama penggunaanya pada pembuatan laporan keuangan pemerintah basis akrual. Model Kesuksesan Sistem Informasi yang diperbaharui (Updated D&M IS Success Model digunakan untuk menilai kesuksesan SAIBA yang penggunaannya bersifat wajib pada Akuntansi Pemerintahan Indonesia yang berbasis akrual. Responden adalah operator Sistem Akuntansi Instansi (SAI

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.

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…

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...

Success in Science, Success in Collaboration

Energy Technology Data Exchange (ETDEWEB)

Johnston, Mariann R. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

2016-08-25

This is a series of four different scientific problems which were resolved through collaborations. They are: "Better flow cytometry through novel focusing technology", "Take Off^®: Helping the Agriculture Industry Improve the Viability of Sustainable, Large-Production Crops", "The National Institutes of Health's Models of Infectious Disease Agent Study (MIDAS)", and "Expanding the capabilities of SOLVE/RESOLVE through the PHENIX Consortium." For each one, the problem is listed, the solution, advantages, bottom line, then information about the collaboration including: developing the technology, initial success, and continued success.

The dynamics of success and failure: how post-behaviour evaluations relate to subsequent exercise intentions and behaviour.

Science.gov (United States)

Kwan, Bethany M; Bryan, Angela D; Sheeran, Paschal

2018-01-25

Exercise behaviour change involves multiple experiences with success and failure. The Model of Action Phases (MAP) offers a dynamic account of how success and failure influence both immediate evaluations and future decisions and actions. However, predictions from the MAP have not been formally tested. A longitudinal daily diary study was used to examine how post-behaviour evaluations of exercise success and failure influence subsequent exercise intentions and behaviour. Participants (N = 104) set exercise goals, and then kept a daily online exercise diary for four weeks. Participants self-reported exercise behaviour, affective response to exercise, self-evaluations after success or failure at following through on intentions to exercise, and intentions to exercise in the next week. Multilevel modelling revealed significant within- and between-participant relationships among post-behaviour evaluations, intentions and subsequent behaviour. Findings supported MAP-derived predictions about how success and failure at exercise are associated with feelings about exercise and the self, and inform subsequent exercise intentions and behaviour. Positive post-behaviour evaluations of success or failure may stabilise positive intentions and aid maintenance of exercise behaviour. Implications of these MAP-based findings for intervention design are discussed.

Accountability-based reengineering of an order fulfillment process

NARCIS (Netherlands)

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

2009-01-01

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

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.

[Management accounting in hospital setting].

Science.gov (United States)

Brzović, Z; Richter, D; Simunić, S; Bozić, R; Hadjina, N; Piacun, D; Harcet, B

1998-12-01

The periodic income and expenditure accounts produced at the hospital and departmental level enable successful short term management, but, in the long run do not help remove tensions between health care demand and limited resources, nor do they enable optimal medical planning within the limited financial resources. We are trying to estabilish disease category costs based on case mixing according to diagnostic categories (diagnosis related groups, DRG, or health care resource groups, HRG) and calculation of hospital standard product costs, e.g., radiology cost, preoperative nursing cost etc. The average DRG cost is composed of standard product costs plus any costs specific to a diagnostic category. As an example, current costing procedure for hip artheroplasty in the University Hospital Center Zagreb is compared to the management accounting approach based on British Health Care Resource experience. The knowledge of disease category costs based on management accounting requirements facilitates the implementation of medical programs within the given financial resources and devolves managerial responsibility closer to the clinical level where medical decisions take place.

Core-collapse supernovae - successes, problems, and perspectives

CERN Document Server

Janka, H T

2000-01-01

Multi-dimensional hydrodynamic simulations of the post-bounce evolution of collapsed stellar iron cores have demonstrated that convective overturn between the stalled shock and the neutrinosphere can have an important effect on the neutrino-driven explosion mechanism. Whether a model yields a successful explosion or not, however, still depends on the power of neutrino energy deposition behind the stalled shock. The neutrino interaction with the stellar gas in the 'hot bubble' also determines the duration of the shock stagnation phase, the explosion energy, and the composition of the neutrino-heated supernova ejecta. More accurate models require a more precise calculation of the neutrino luminosities and spectra and of the angular distributions of the neutrinos in the heating region. Therefore it is necessary to improve the numerical treatment of the neutrino transport, to take into account convective processes inside the newly formed neutron star, and to develop a better understanding of the neutrino opacitie...

Spatial patterns of breeding success of grizzly bears derived from hierarchical multistate models.

Science.gov (United States)

Fisher, Jason T; Wheatley, Matthew; Mackenzie, Darryl

2014-10-01

Conservation programs often manage populations indirectly through the landscapes in which they live. Empirically, linking reproductive success with landscape structure and anthropogenic change is a first step in understanding and managing the spatial mechanisms that affect reproduction, but this link is not sufficiently informed by data. Hierarchical multistate occupancy models can forge these links by estimating spatial patterns of reproductive success across landscapes. To illustrate, we surveyed the occurrence of grizzly bears (Ursus arctos) in the Canadian Rocky Mountains Alberta, Canada. We deployed camera traps for 6 weeks at 54 surveys sites in different types of land cover. We used hierarchical multistate occupancy models to estimate probability of detection, grizzly bear occupancy, and probability of reproductive success at each site. Grizzly bear occupancy varied among cover types and was greater in herbaceous alpine ecotones than in low-elevation wetlands or mid-elevation conifer forests. The conditional probability of reproductive success given grizzly bear occupancy was 30% (SE = 0.14). Grizzly bears with cubs had a higher probability of detection than grizzly bears without cubs, but sites were correctly classified as being occupied by breeding females 49% of the time based on raw data and thus would have been underestimated by half. Repeated surveys and multistate modeling reduced the probability of misclassifying sites occupied by breeders as unoccupied to <2%. The probability of breeding grizzly bear occupancy varied across the landscape. Those patches with highest probabilities of breeding occupancy-herbaceous alpine ecotones-were small and highly dispersed and are projected to shrink as treelines advance due to climate warming. Understanding spatial correlates in breeding distribution is a key requirement for species conservation in the face of climate change and can help identify priorities for landscape management and protection. © 2014 Society

The Model for Understanding Success in Quality (MUSIQ): building a theory of context in healthcare quality improvement.

Science.gov (United States)

Kaplan, Heather C; Provost, Lloyd P; Froehle, Craig M; Margolis, Peter A

2012-01-01

BACKGROUND Quality improvement (QI) efforts have become widespread in healthcare, however there is significant variability in their success. Differences in context are thought to be responsible for some of the variability seen. To develop a conceptual model that can be used by organisations and QI researchers to understand and optimise contextual factors affecting the success of a QI project. 10 QI experts were provided with the results of a systematic literature review and then participated in two rounds of opinion gathering to identify and define important contextual factors. The experts subsequently met in person to identify relationships among factors and to begin to build the model. The Model for Understanding Success in Quality (MUSIQ) is organised based on the level of the healthcare system and identifies 25 contextual factors likely to influence QI success. Contextual factors within microsystems and those related to the QI team are hypothesised to directly shape QI success, whereas factors within the organisation and external environment are believed to influence success indirectly. The MUSIQ framework has the potential to guide the application of QI methods in healthcare and focus research. The specificity of MUSIQ and the explicit delineation of relationships among factors allows a deeper understanding of the mechanism of action by which context influences QI success. MUSIQ also provides a foundation to support further studies to test and refine the theory and advance the field of QI science.

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

The Importance of Mathematics as a Prerequisite to Introductory Financial Accounting

Science.gov (United States)

McCarron, Karen B.; Burstein, Alan N.

2017-01-01

Mathematics has long served as a prerequisite to introductory financial accounting in the 4-year college business curriculum. However, 2-year colleges have been slower to adopt math as a prerequisite. Its usefulness in relation to achieving successful completion of accounting has not been demonstrated at either a 2-year or 4-year college. Using…

Modelling the critical success factors of agile software development projects in South Africa

Directory of Open Access Journals (Sweden)

Tawanda B. Chiyangwa

2017-10-01

Full Text Available Background: The continued in failure of agile and traditional software development projects have led to the consideration, attention and dispute to critical success factors that are the aspects which are most vital to make a software engineering methodology fruitful. Although there is an increasing variety of critical success factors and methodologies, the conceptual frameworks which have causal relationship are limited. Objective: The objective of this study was to identify and provide insights into the critical success factors that influence the success of software development projects using agile methodologies in South Africa. Method: Quantitative method of collecting data was used. Data were collected in South Africa through a Web-based survey using structured questionnaires. Results: These results show that organisational factors have a great influence on performance expectancy characteristics. Conclusion: The results of this study discovered a comprehensive model that could provide guidelines to the agile community and to the agile professionals.

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.

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...

Biofilm community succession: a neutral perspective.

Science.gov (United States)

Woodcock, Stephen; Sloan, William T

2017-05-22

Although biofilms represent one of the dominant forms of life in aqueous environments, our understanding of the assembly and development of their microbial communities remains relatively poor. In recent years, several studies have addressed this and have extended the concepts of succession theory in classical ecology into microbial systems. From these datasets, niche-based conceptual models have been developed explaining observed biodiversity patterns and their dynamics. These models have not, however, been formulated mathematically and so remain untested. Here, we further develop spatially resolved neutral community models and demonstrate that these can also explain these patterns and offer alternative explanations of microbial succession. The success of neutral models suggests that stochastic effects alone may have a much greater influence on microbial community succession than previously acknowledged. Furthermore, such models are much more readily parameterised and can be used as the foundation of more complex and realistic models of microbial community succession.

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…

U.S. national nuclear material control and accounting system

International Nuclear Information System (INIS)

Taylor, S; Terentiev, V G

1998-01-01

Issues related to nuclear material control and accounting and illegal dealing in these materials were discussed at the April 19--20, 1996 Moscow summit meeting (G7 + Russia). The declaration from this meeting reaffirmed that governments are responsible for the safety of all nuclear materials in their possession and for the effectiveness of the national control and accounting system for these materials. The Russian delegation at this meeting stated that ''the creation of a nuclear materials accounting, control, and physical protection system has become a government priority''. Therefore, in order to create a government nuclear material control and accounting system for the Russian Federation, it is critical to study the structure, operating principles, and regulations supporting the control and accounting of nuclear materials in the national systems of nuclear powers. In particular, Russian specialists have a definite interest in learning about the National Nuclear Material Control and Accounting System of the US, which has been operating successfully as an automated system since 1968

A single Markov-type kinetic model accounting for the macroscopic currents of all human voltage-gated sodium channel isoforms.

Science.gov (United States)

Balbi, Pietro; Massobrio, Paolo; Hellgren Kotaleski, Jeanette

2017-09-01

Modelling ionic channels represents a fundamental step towards developing biologically detailed neuron models. Until recently, the voltage-gated ion channels have been mainly modelled according to the formalism introduced by the seminal works of Hodgkin and Huxley (HH). However, following the continuing achievements in the biophysical and molecular comprehension of these pore-forming transmembrane proteins, the HH formalism turned out to carry limitations and inconsistencies in reproducing the ion-channels electrophysiological behaviour. At the same time, Markov-type kinetic models have been increasingly proven to successfully replicate both the electrophysiological and biophysical features of different ion channels. However, in order to model even the finest non-conducting molecular conformational change, they are often equipped with a considerable number of states and related transitions, which make them computationally heavy and less suitable for implementation in conductance-based neurons and large networks of those. In this purely modelling study we develop a Markov-type kinetic model for all human voltage-gated sodium channels (VGSCs). The model framework is detailed, unifying (i.e., it accounts for all ion-channel isoforms) and computationally efficient (i.e. with a minimal set of states and transitions). The electrophysiological data to be modelled are gathered from previously published studies on whole-cell patch-clamp experiments in mammalian cell lines heterologously expressing the human VGSC subtypes (from NaV1.1 to NaV1.9). By adopting a minimum sequence of states, and using the same state diagram for all the distinct isoforms, the model ensures the lightest computational load when used in neuron models and neural networks of increasing complexity. The transitions between the states are described by original ordinary differential equations, which represent the rate of the state transitions as a function of voltage (i.e., membrane potential). The

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.

A statistical model for field emission in superconducting cavities

International Nuclear Information System (INIS)

Padamsee, H.; Green, K.; Jost, W.; Wright, B.

1993-01-01

A statistical model is used to account for several features of performance of an ensemble of superconducting cavities. The input parameters are: the number of emitters/area, a distribution function for emitter β values, a distribution function for emissive areas, and a processing threshold. The power deposited by emitters is calculated from the field emission current and electron impact energy. The model can successfully account for the fraction of tests that reach the maximum field Epk in an ensemble of cavities, for eg, 1-cells at sign 3 GHz or 5-cells at sign 1.5 GHz. The model is used to predict the level of power needed to successfully process cavities of various surface areas with high pulsed power processing (HPP)

Examining the patterns and dynamics of species abundance distributions in succession of forest communities by model selection

Science.gov (United States)

Luo, Shao-Ming; Chen, Ping; He, Xiao; Guo, Wei; Li, Bailian

2018-01-01

There are a few common species and many rare species in a biological community or a multi-species collection in given space and time. This hollow distribution curve is called species abundance distribution (SAD). Few studies have examined the patterns and dynamics of SADs during the succession of forest communities by model selection. This study explored whether the communities in different successional stages followed different SAD models and whether there existed a best SAD model to reveal their intrinsic quantitative features of structure and dynamics in succession. The abundance (the number of individuals) of each vascular plant was surveyed by quadrat sampling method from the tree, shrub and herb layers in two typical communities (i.e., the evergreen needle- and broad-leaved mixed forest and the monsoon evergreen broad-leaved forest) in southern subtropical Dinghushan Biosphere Reserve, South China. The sites of two forest communities in different successional stages are both 1 ha in area. We collected seven widely representative SAD models with obviously different function forms and transformed them into the same octave (log2) scale. These models are simultaneously confronted with eight datasets from four layers of two communities, and their goodness-of-fits to the data were evaluated by the chi-squared test, the adjusted coefficient of determination and the information criteria. The results indicated that: (1) the logCauchy model followed all the datasets and was the best among seven models; (2) the fitness of each model to the data was not directly related to the successional stage of forest community; (3) according to the SAD curves predicted by the best model (i.e., the logCauchy), the proportion of rare species decreased but that of common ones increased in the upper layers with succession, while the reverse was true in the lower layers; and (4) the difference of the SADs increased between the upper and the lower layers with succession. We concluded that

DEVELOPMENT OF DECISION MAKING BY MANAGERS WITH FINANCIAL AND ACCOUNTING INFORMATION

Directory of Open Access Journals (Sweden)

Boghean Florin

2014-07-01

Full Text Available The quality conditioning of an accountant's job corresponds thus with the competitive level in the company. The operationalization of the used specialty language, on the one hand and on the other hand the efficient management of the financial situation acquire a significant role regarding a strategic partnership at the micro and macroeconomic level in business as long as the managerial structures of understanding the economic reality are put in correlation with the accountant's socio-professional training in the firm/concern. Even if the professional accountant is paid by a determined client, which is the final beneficiary of the development service or audit financial statements, the information drawn from these financial statements are used by those who form the public. In this way, the accounting profession is distinguished from the other profession by accepting its responsibility to the public. There are numerous studies on an international level, dealing with various methods of improving the decision making process. The most competitive multinational companies have already considered the opportunities favored by financial adjustments, directed at streamlining the accounting functions and they have also trained professionals in the field of accounting that would successfully perform as business partners, thus assisting the decision making process within the organization. The financial adjustments have become essential for many companies that have thus gained a significant competitive advantage. The plan for improving the efficiency of the financial function is very clear, but the training of the business partners who would provide assistance in making decisions still remains a challenge. The economic perspective on the account reality highlights a pragmatic materialization, at the company’s level, of some specific skills designed to support the important role that the financial situations have. So, the individual significations of the

Roles of survival and dispersal in reintroduction success of Griffon vulture (Gyps fulvus).

Science.gov (United States)

Le Gouar, Pascaline; Robert, Alexandre; Choisy, Jean-Pierre; Henriquet, Sylvain; Lecuyer, Philippe; Tessier, Christian; Sarrazin, François

2008-06-01

The success of reintroduction programs greatly depends on the amount of mortality and dispersal of the released individuals. Although local environmental pressures are likely to play an important role in these processes, they have rarely been investigated because of the lack of spatial replicates of reintroduction. In the present study, we analyzed a 25-year data set encompassing 272 individuals released in five reintroduction programs of Griffon Vultures (Gyps fulvus) in France to examine the respective roles of survival and dispersal in program successes and failures. We use recent developments in multi-strata capture-recapture models to take into account tag loss in survival estimates and to consider and estimate dispersal among release areas. We also examined the effects of sex, age, time, area, and release status on survival, and we tested whether dispersal patterns among release areas were consistent with habitat selection theories. Results indicated that the survival of released adults was reduced during the first year after release, with no difference between sexes. Taking into account local observations only, we found that early survival rates varied across sites. However when we distinguished dispersal from mortality, early survival rates became equal across release sites. It thus appears that among reintroduction programs difference in failure and success was due to differential dispersal among release sites. We revealed asymmetrical patterns of dispersal due to conspecific attraction: dispersers selected the closest and the largest population. We showed that mortality can be homogeneous from one program to another while, on the contrary, dispersal is highly dependent on the matrix of established populations. Dispersal behavior is thus of major interest for metapopulation restoration and should be taken into account in planning reintroduction designs.

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

The Extended Family and Children's Educational Success

DEFF Research Database (Denmark)

Jæger, Mads Meier

2012-01-01

Research on family background and educational success focuses almost exclusively on two generations and on parents and children. This paper argues that the extended family makes up a significant part of the total effect of family background on educational success. Empirical results based...... on the Wisconsin Longitudinal Study show that, net of family factors shared by siblings from the same immediate family, factors shared by first cousins from the same extended family account for a nontrivial part of the total variance in children’s educational success. Results also show that while socioeconomic...... characteristics of grandparents and aunts and uncles have few direct effects on educational success, resources in the extended family compensate lacking resources in low-SES families, which in turn promote children’s educational success. The main conclusion is that the total effect of family background...

Difficulties of Academic Achievement in Principles of Accounting Courses from the Student Perspective: Evidence from Libya

Science.gov (United States)

Tailab, Mohamed M.

2013-01-01

Many studies by researchers and accounting educators explore various factors associated with the success or failure of accounting majors in college level accounting courses. This paper identifies and summarizes the main obstacles associated with low student academic achievement in introductory courses in the College of Accounting at Al-Jabal…

Developing a theoretical model and questionnaire survey instrument to measure the success of electronic health records in residential aged care.

Science.gov (United States)

Yu, Ping; Qian, Siyu

2018-01-01

Electronic health records (EHR) are introduced into healthcare organizations worldwide to improve patient safety, healthcare quality and efficiency. A rigorous evaluation of this technology is important to reduce potential negative effects on patient and staff, to provide decision makers with accurate information for system improvement and to ensure return on investment. Therefore, this study develops a theoretical model and questionnaire survey instrument to assess the success of organizational EHR in routine use from the viewpoint of nursing staff in residential aged care homes. The proposed research model incorporates six variables in the reformulated DeLone and McLean information systems success model: system quality, information quality, service quality, use, user satisfaction and net benefits. Two variables training and self-efficacy were also incorporated into the model. A questionnaire survey instrument was designed to measure the eight variables in the model. After a pilot test, the measurement scale was used to collect data from 243 nursing staff members in 10 residential aged care homes belonging to three management groups in Australia. Partial least squares path modeling was conducted to validate the model. The validated EHR systems success model predicts the impact of the four antecedent variables-training, self-efficacy, system quality and information quality-on the net benefits, the indicator of EHR systems success, through the intermittent variables use and user satisfaction. A 24-item measurement scale was developed to quantitatively evaluate the performance of an EHR system. The parsimonious EHR systems success model and the measurement scale can be used to benchmark EHR systems success across organizations and units and over time.

An Analytic Model for the Success Rate of a Robotic Actuator System in Hitting Random Targets.

Science.gov (United States)

Bradley, Stuart

2015-11-20

Autonomous robotic systems are increasingly being used in a wide range of applications such as precision agriculture, medicine, and the military. These systems have common features which often includes an action by an "actuator" interacting with a target. While simulations and measurements exist for the success rate of hitting targets by some systems, there is a dearth of analytic models which can give insight into, and guidance on optimization, of new robotic systems. The present paper develops a simple model for estimation of the success rate for hitting random targets from a moving platform. The model has two main dimensionless parameters: the ratio of actuator spacing to target diameter; and the ratio of platform distance moved (between actuator "firings") to the target diameter. It is found that regions of parameter space having specified high success are described by simple equations, providing guidance on design. The role of a "cost function" is introduced which, when minimized, provides optimization of design, operating, and risk mitigation costs.

The SUCCESS model for laboratory performance and execution of rapid molecular diagnostics in patients with sepsis.

Science.gov (United States)

Dekmezian, Mhair; Beal, Stacy G; Damashek, Mary Jane; Benavides, Raul; Dhiman, Neelam

2015-04-01

Successful performance and execution of rapid diagnostics in a clinical laboratory hinges heavily on careful validation, accurate and timely communication of results, and real-time quality monitoring. Laboratories must develop strategies to integrate diagnostics with stewardship and evidence-based clinical practice guidelines. We present a collaborative SUCCESS model for execution and monitoring of rapid sepsis diagnostics to facilitate timely treatment. Six months after execution of the Verigene Gram-Positive Blood Culture (BC-GP) and the AdvanDx PNA-FISH assays, data were collected on 579 and 28 episodes of bacteremia and fungemia, respectively. Clinical testing was executed using a SUCCESS model comprising the following components: stewardship, utilization of resources, core strategies, concierge services, education, support, and surveillance. Stewardship needs were identified by evaluating the specialty services benefiting from new testing. Utilization of resources was optimized by reviewing current treatment strategies and antibiogram and formulary options. Core strategies consisted of input from infectious disease leadership, pharmacy, and laboratory staff. Concierge services included automated Micro-eUpdate and physician-friendly actionable reports. Education modules were user-specific, and support was provided through a dedicated 24/7 microbiology hotline. Surveillance was performed by daily audit by the director. Using the SUCCESS model, the turnaround time for the detailed report with actionable guidelines to the physician was ∼3 hours from the time of culture positivity. The overall correlation between rapid methods and culture was 94% (546/579). Discrepant results were predominantly contaminants such as a coagulase-negative staphylococci or viridans streptococci in mixed cultures. SUCCESS is a cost-effective and easily adaptable model for clinical laboratories with limited stewardship resources.

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.

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.

Audit trails in an online accountability system

International Nuclear Information System (INIS)

Jamison, C.

1985-01-01

The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trails on the Rocky Flats SAN system

[Effects of climate change on forest succession].

Science.gov (United States)

Wang, Jijun; Pei, Tiefan

2004-10-01

Forest regeneration is an important process driven by forest ecological dynamic resources. More and more concern has been given to forest succession issues since the development of forest succession theory during the early twentieth century. Scientific management of forest ecosystem entails the regulations and research models of forest succession. It is of great practical and theoretical significance to restore and reconstruct forest vegetation and to protect natural forest. Disturbances are important factors affecting regeneration structure and ecological processes. They result in temporal and spatial variations of forest ecosystem, and change the efficiencies of resources. In this paper, some concepts about forest succession and disturbances were introduced, and the difficulties of forest succession were proposed. Four classes of models were reviewed: Markov model, GAP model, process-based equilibrium terrestrial biosphere models (BIOME series models), and non-linear model. Subsequently, the effects of climate change on forest succession caused by human activity were discussed. At last, the existing problem and future research directions were proposed.

Accounting in Historical Costs – since when and until when?

Directory of Open Access Journals (Sweden)

Guni Claudia

2017-01-01

Full Text Available The financial accounting has been thoroughly developed, the accounting methods andinstruments applied internationally having been slowly appropriated, to the point that nowadaysthey have been taken over and successfully implemented by the vast majority of Romanianeconomic entities. We can say today, that, as a result of a thorough analysis of the economicenvironment in our country for the last twenty years, it is perceptible a change in the attitude andmentality of the people in general and of the accounting specialists in particular. These changesconstitute a cause and a challenge at the same time, for any researcher passionate about thefinancial field of accountancy - of bringing some added value in an area as contradictory as theasset evaluation.

The Media, Corruption and Democratic Accountability in Nigeria's ...

African Journals Online (AJOL)

Transparency and accountability are essential pillars of democratic government the world over. These virtues are significant in measuring the success or otherwise of any democratic system. Apart from the activities of anti-graft agencies in combating corruption in the society, the mass media are often looked upon as ...

Written Communication Competencies Necessary in the Accounting Profession.

Science.gov (United States)

Addams, H. Lon

1982-01-01

Discusses a study to determine the writing skills and projects which are most important to an accountant's success. Determined that students should be taught to prepare narratives, letters, and analytical reports. The student should learn to (1) write concisely, (2) construct smooth sentences, and (3) make conclusions. (JOW)

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

Directory of Open Access Journals (Sweden)

Koblyanska Olena

2018-03-01

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

The Use of Utility Accounting Software at Miami University.

Science.gov (United States)

Wenner, Paul

1999-01-01

Describes how Miami University successfully developed an accounting software package that tracked and recorded their utility usage, including examples of its graphics and reporting components. Background information examining the decision to pursue an energy management software package is included. (GR)

The BUMP model of response planning: intermittent predictive control accounts for 10 Hz physiological tremor.

Science.gov (United States)

Bye, Robin T; Neilson, Peter D

2010-10-01

Physiological tremor during movement is characterized by ∼10 Hz oscillation observed both in the electromyogram activity and in the velocity profile. We propose that this particular rhythm occurs as the direct consequence of a movement response planning system that acts as an intermittent predictive controller operating at discrete intervals of ∼100 ms. The BUMP model of response planning describes such a system. It forms the kernel of Adaptive Model Theory which defines, in computational terms, a basic unit of motor production or BUMP. Each BUMP consists of three processes: (1) analyzing sensory information, (2) planning a desired optimal response, and (3) execution of that response. These processes operate in parallel across successive sequential BUMPs. The response planning process requires a discrete-time interval in which to generate a minimum acceleration trajectory to connect the actual response with the predicted future state of the target and compensate for executional error. We have shown previously that a response planning time of 100 ms accounts for the intermittency observed experimentally in visual tracking studies and for the psychological refractory period observed in double stimulation reaction time studies. We have also shown that simulations of aimed movement, using this same planning interval, reproduce experimentally observed speed-accuracy tradeoffs and movement velocity profiles. Here we show, by means of a simulation study of constant velocity tracking movements, that employing a 100 ms planning interval closely reproduces the measurement discontinuities and power spectra of electromyograms, joint-angles, and angular velocities of physiological tremor reported experimentally. We conclude that intermittent predictive control through sequential operation of BUMPs is a fundamental mechanism of 10 Hz physiological tremor in movement. Copyright © 2010 Elsevier B.V. All rights reserved.

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.

WHAT PREDICTS A SUCCESSFUL LIFE? A LIFE-COURSE MODEL OF WELL-BEING*

Science.gov (United States)

Layard, Richard; Clark, Andrew E.; Cornaglia, Francesca; Powdthavee, Nattavudh; Vernoit, James

2014-01-01

Policy-makers who care about well-being need a recursive model of how adult life-satisfaction is predicted by childhood influences, acting both directly and (indirectly) through adult circumstances. We estimate such a model using the British Cohort Study (1970). We show that the most powerful childhood predictor of adult life-satisfaction is the child’s emotional health, followed by the child’s conduct. The least powerful predictor is the child’s intellectual development. This may have implications for educational policy. Among adult circumstances, family income accounts for only 0.5% of the variance of life-satisfaction. Mental and physical health are much more important. PMID:25422527

Successful model of suicide prevention in the Ukraine military environment.

Science.gov (United States)

Rozanov, Vsevolod A; Mokhovikov, Alexander N; Stiliha, Richard

2002-01-01

The article deals with the problem of suicidal behavior in the Ukraine military environment and gives an example of the successful prevention approach. The model of prevention is based on (1) education of the responsible officers, (2) training of the representatives of the most vulnerable risk groups, and (3) follow-up procedures based on distribution of pocket books for soldiers, educational booklets, and sets of helpful materials for officers. One of the main conclusions is that the prevention activity must be organized as a continuum of actions, seminars, consultations, and materials distribution.

Comprehensive model of annual plankton succession based on the whole-plankton time series approach.

Directory of Open Access Journals (Sweden)

Jean-Baptiste Romagnan

Full Text Available Ecological succession provides a widely accepted description of seasonal changes in phytoplankton and mesozooplankton assemblages in the natural environment, but concurrent changes in smaller (i.e. microbes and larger (i.e. macroplankton organisms are not included in the model because plankton ranging from bacteria to jellies are seldom sampled and analyzed simultaneously. Here we studied, for the first time in the aquatic literature, the succession of marine plankton in the whole-plankton assemblage that spanned 5 orders of magnitude in size from microbes to macroplankton predators (not including fish or fish larvae, for which no consistent data were available. Samples were collected in the northwestern Mediterranean Sea (Bay of Villefranche weekly during 10 months. Simultaneously collected samples were analyzed by flow cytometry, inverse microscopy, FlowCam, and ZooScan. The whole-plankton assemblage underwent sharp reorganizations that corresponded to bottom-up events of vertical mixing in the water-column, and its development was top-down controlled by large gelatinous filter feeders and predators. Based on the results provided by our novel whole-plankton assemblage approach, we propose a new comprehensive conceptual model of the annual plankton succession (i.e. whole plankton model characterized by both stepwise stacking of four broad trophic communities from early spring through summer, which is a new concept, and progressive replacement of ecological plankton categories within the different trophic communities, as recognised traditionally.

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

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