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…

Financial Accountant Versus Managerial Accountant in the Hotel Business System

Directory of Open Access Journals (Sweden)

Ivana Zubac

2012-01-01

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

Development of data base system for nuclear material accountancy data at PNC

International Nuclear Information System (INIS)

Hirosawa, N.; Akiba, Mitsunori; Nakagima, Kiyoshi; Usui, Shinichi; Tosa, Kiyofumi; Hashimoto, Kazuyuki.

1993-01-01

PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty(NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to inquiries from STA can be carried out by the data base system which has free item searching procedure. The present paper introduces 'Development of Data Base System for Nuclear Material Accountancy Data at PNC'. (author)

MANAGERIAL ACCOUNTING AND ENVIRONMENTAL PERFORMANCE OF BAKERY COMPANIES

Directory of Open Access Journals (Sweden)

Marian TAICU

2012-09-01

Full Text Available The complexity of the economic life, the economic and financial crisis and the social and environmental problems determine the increase in the role of information provided by managerial accounting in decision-making. The efficient management of any economic unit is based on the existence of a well structured information system, according to managers’ information needs, the main component of such system being accounting. The article aims at clarifying certain aspects concerning the role of managerial accounting in the correct assessment and in managing performance in bakery companies.

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

International Nuclear Information System (INIS)

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

1978-01-01

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

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

OpenAIRE

Peter, Winter

2005-01-01

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

TFTR tritium inventory accountability system

International Nuclear Information System (INIS)

Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

1995-01-01

This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs

KMS fusion system resource accounting and performance measurement system for RSX11M V3.2

International Nuclear Information System (INIS)

Downward, J.G.

1980-01-01

Version 3.2 of the KMS FUSION accounting system is aimed at providing the user of RSX11M V3.2 with a versatile tool for measuring the performance of the operating system, tuning the system, and providing sufficient usage statistics so that the system manager can implement chargeback accounting if it is required by the installation. Sufficient hooks are provided so that the intrepid user can expand the system substantially beyond what is currently provided

KMS fusion system resource accounting and performance measurement system for RSX11M V3. 2

Energy Technology Data Exchange (ETDEWEB)

Downward, J. G.

1980-01-01

Version 3.2 of the KMS FUSION accounting system is aimed at providing the user of RSX11M V3.2 with a versatile tool for measuring the performance of the operating system, tuning the system, and providing sufficient usage statistics so that the system manager can implement chargeback accounting if it is required by the installation. Sufficient hooks are provided so that the intrepid user can expand the system substantially beyond what is currently provided.

Accounting for estimated IQ in neuropsychological test performance with regression-based techniques.

Science.gov (United States)

Testa, S Marc; Winicki, Jessica M; Pearlson, Godfrey D; Gordon, Barry; Schretlen, David J

2009-11-01

Regression-based normative techniques account for variability in test performance associated with multiple predictor variables and generate expected scores based on algebraic equations. Using this approach, we show that estimated IQ, based on oral word reading, accounts for 1-9% of the variability beyond that explained by individual differences in age, sex, race, and years of education for most cognitive measures. These results confirm that adding estimated "premorbid" IQ to demographic predictors in multiple regression models can incrementally improve the accuracy with which regression-based norms (RBNs) benchmark expected neuropsychological test performance in healthy adults. It remains to be seen whether the incremental variance in test performance explained by estimated "premorbid" IQ translates to improved diagnostic accuracy in patient samples. We describe these methods, and illustrate the step-by-step application of RBNs with two cases. We also discuss the rationale, assumptions, and caveats of this approach. More broadly, we note that adjusting test scores for age and other characteristics might actually decrease the accuracy with which test performance predicts absolute criteria, such as the ability to drive or live independently.

Responsibility with accountability: A FAIR governance framework for performance accountability of local governments

Directory of Open Access Journals (Sweden)

Anwar Shah

2014-12-01

Full Text Available This paper focuses on the role of local governments in bringing about fair, accountable, incoorruptible and responsive (FAIR governance. Local governments around the world have done important innovations to earn the trust of their residents and their comparative performance is of great interest yet a comprehensive framework to provide such benchmarking is not available. This paper attempts to fill this void, by developing a general framework for performance accountability of local governments and by relating real world practices to aspects of this framework. The proposed rating framework requires several types of assessments: (a their compliance with due process and law; (b monitoring of fiscal health for sustainability; (c monitoring of service delivery ; and (d citizens’ satisfaction with local services. The approach yields key indicators useful for benchmarking performance that can be used in selfevaluation and improvement of performance. t From an analysis of practices in local government performance monitoring and evaluation, the paper concludes that ad hoc ad-on self standing monitoring and evaluation systems are more costly and less useful than built-in tools and mechanisms for government transparency, self–evaluation and citizen based accountability such as local government output budgeting and output based fiscal transfers to finance local services.

An Internet-Based Accounting Information Systems Project

Science.gov (United States)

Miller, Louise

2012-01-01

This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

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

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

NARCIS (Netherlands)

Hodgson, A.; van Praag, B.

2006-01-01

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

Performance-Based Funding Brief

Science.gov (United States)

Washington Higher Education Coordinating Board, 2011

2011-01-01

A number of states have made progress in implementing performance-based funding (PFB) and accountability. This policy brief summarizes main features of performance-based funding systems in three states: Tennessee, Ohio, and Indiana. The brief also identifies key issues that states considering performance-based funding must address, as well as…

System of National Accounts as an Information Base for Tax Statistics

Directory of Open Access Journals (Sweden)

A. E. Lyapin

2017-01-01

Full Text Available The article is devoted to those aspects of the system of national accounts, which together perform the role of information base of tax statistics. In our time, the tax system is one of the main subjects of the discussions about the methods and directions of its reform.Taxes are one of the main factors of regulation of the economy and act as an incentive for its development. Analysis of tax revenues to the budgets of different levels will enable to collect taxes and perform tax burden for various industries. From the amount of tax revenue it is possible to judge scales of reproductive processes in the country. It should be noted that taxes in the SNA are special. As mentioned earlier, in the SNA, taxes on products are treated in the form of income. At the same time, most economists prefer, their consideration in the form of consumption taxes, and taxes on various financial transactions (for example: taxes on the purchase/sale of securities are treated as taxes on production, including in cases when there are no services. It would be rational to revise and amend the SNA associated with the interpretation of all taxes and subsidies, to ensure better understanding and compliance with user needs.Taxes are an integral part of any state and an indispensable element of economic relations of any society. In turn, taxes and the budget are inextricably linked, as these relations have a clearly expressed, objective bilateral character. Taxes are the main groups of budget revenues, which makes it possible to finance all the government agencies and expenditure items, as well as the implementation of institutional subsidy units that make up the SNA sector “non-financial corporations”.The second side story is that taxes – a part of the money that is taken from producers and households. The total mass of taxes depends on the composition of taxes, tax rates, tax base and scope of benefits. The bulk of tax revenues also depends on possible changes in

Teacher Accountability at High Performing Charter Schools

Science.gov (United States)

Aguirre, Moises G.

2016-01-01

This study will examine the teacher accountability and evaluation policies and practices at three high performing charter schools located in San Diego County, California. Charter schools are exempted from many laws, rules, and regulations that apply to traditional school systems. By examining the teacher accountability systems at high performing…

Automated accounting systems for nuclear materials

International Nuclear Information System (INIS)

Erkkila, B.

1994-01-01

History of the development of nuclear materials accounting systems in USA and their purposes are considered. Many present accounting systems are based on mainframe computers with multiple terminal access. Problems of future improvement accounting systems are discussed

The role of sophisticated accounting system in strategy management

OpenAIRE

Naranjo Gil, David

2004-01-01

Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships ...

Safeguards research: assessing material control and accounting systems

International Nuclear Information System (INIS)

Maimoni, A.

1977-01-01

The Laboratory is working for the Nuclear Regulatory Commission to improve the safeguarding of special nuclear material at nuclear fuel processing facilities, to provide a basis for improved regulations for material control and accounting systems, and to develop an assessment procedure for verifying compliance with these regulations. Early work included setting up a hierarchy of safeguard objectives and a set of measurable parameters with which systems performance to meet those objectives can be measured. Present work has focused on developing a computerized assessment procedure. We have also completed a test bed (based on a plutonium nitrate storage area) to identify and correct problems in the procedure and to show how this procedure can be used to evaluate the performance of an applicant's material control and accounting system

Scalable Security and Accounting Services for Content-Based Publish/Subscribe Systems

OpenAIRE

Himanshu Khurana; Radostina K. Koleva

2006-01-01

Content-based publish/subscribe systems offer an interaction scheme that is appropriate for a variety of large-scale dynamic applications. However, widespread use of these systems is hindered by a lack of suitable security services. In this paper, we present scalable solutions for confidentiality, integrity, and authentication for these systems. We also provide verifiable usage-based accounting services, which are required for e-commerce and e-business applications that use publish/subscribe ...

Nuclear material accountability system in DUPIC facility (I)

International Nuclear Information System (INIS)

Ko, W. I.; Kim, H. D.; Byeon, K. H.; Song, D. Y.; Lee, B. D.; Hong, J. S.; Yang, M. S.

1999-01-01

KAERI(Korea Atomic Energy Research Institute) has developed a nuclear material accountability system for DUPIC(Direct Use of Spent PWR Fuel in CANDU) fuel cycle process. The software development for the material accountability started with a general model software, so-called CoreMAS(Core Material Accountability System), at the beginning of 1998. The development efforts have been focused on the DUPIC safeguards system, and in addition, improved to meet Korean safeguards requirements under domestic laws and regulations. The software being developed as a local area network-based accountability system with multi-user environment is able to track and control nuclear material flow within a facility and inter-facility. In addition, it could be operated in a near-real time manner and also able to generate records and reports as necessary for facility operator and domestic and international inspector. This paper addresses DMAS(DUPIC Material Accountability System) being developed by KAERI and simulation in a small-scale DUPIC process for the verification of the software performance and for seeking further works

A system design for the nuclear material accounting reports control based on the intra-net

International Nuclear Information System (INIS)

Jeon, I.; Park, S. J.; Min, K. S.

2003-01-01

The 34 nuclear facilities, including the nuclear power plants, were on operating in Korea and the Technology Center for Nuclear Control(TCNC) has been submit the nuclear material accounting reports to the government and IAEA. At the start point of this work, all reports were controlled via manually and at now, they were controlled based on the client/server system. The fast progress of the computer and internet communication changes the environment of computing from disk operating system to web based system using internet. So, a new system to access the safeguards information and nuclear material accounting system more convenient was needed. In this thesis, a safeguards information control system including the nuclear material accounting reports at the state level based on the web was designed. The oracle RDBMS (Relational Data Base Management System) was adopted for data base management. And all users can access this program via inter-net using their own computer

Accounting Information Systems Implementation and Management Accounting Change

Directory of Open Access Journals (Sweden)

Bredmar Krister

2014-09-01

Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

The Influence of Performance-Based Accountability on the Distribution of Teacher Salary Increases

Science.gov (United States)

Bifulco, Robert

2010-01-01

This study examines how aspects of a district's institutional and policy environment influence the distribution of teacher salary increases. The primary hypothesis tested is that statewide performance-based accountability policies influence the extent to which districts backload teacher salary increases. I use data on teacher salaries from the…

Intellectual Capital Based Management Accounting System For Creative City

Directory of Open Access Journals (Sweden)

Daryanto Hesti Wibowo

2015-08-01

Full Text Available This study will discuss the problem of how the management accounting system can meet the needs of high quality information to its users in managing creative city for the decision making process. A well-organized management of creative city is needed to overcome the problems of the city to become an innovative place in the development of urban socio-economic life. Accounting management system plays an important role in promoting accountability efficiency and effectiveness of the creative city manager. Intellectual capital accounting makes management becomes more proficient in decision-making through the formulation of different management accounting concepts from financial accounting perspective the concept of connectivity and networking within the organization thereby increasing the relevance of management accounting management accounting that meet the manager needs for managing creative city.

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

OpenAIRE

Suhaiza Ismail; Nurkamariah Kasim

2012-01-01

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

Political versus managerial use of cost and performance accounting

OpenAIRE

Flury, Reto; Schedler, Kuno

2006-01-01

This article explains why it is impossible to use cost and performance accounting in public administration purely as an instrument for internal management. The authors report on a survey in Switzerland which highlighted the different expectations that politicians and managers have for cost and performance accounting. The authors warn that politicians and managers need to be aware of the conflicts arising from their different information needs. New cost and performance accounting systems need ...

Performance Accountability and the Community College: Using Institutional Performance to Determine Faculty Salaries

Science.gov (United States)

Smith, Douglas A.; Tran, Henry

2016-01-01

Performance accountability systems are increasingly utilized by state legislatures to hold community colleges more accountable for student outcomes and responsible spending through the linking of state funding to specific outputs. Through these actions, it is reasonable expect an emphasis on institutional performance to permeate into a community…

ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

Directory of Open Access Journals (Sweden)

CARAIMAN ADRIAN-COSMIN

2015-03-01

Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

The Impact of Evaluation Use on Accounting Programs’ Performance: An Exploratory Study

Directory of Open Access Journals (Sweden)

Sheizi Calheira de Freitas

2016-11-01

Full Text Available The Brazilian program of higher education evaluation, broadly known as the National Exam of Students’ Performance (ENADE, represents a governmental effort to gather information on undergraduate educational quality. As a product of that evaluation, reports are made available to each program evaluated. Our present research addresses the impact of ENADE evaluation report utilization on multiple higher education accounting programs’ performance in their subsequent evaluation. Based upon theoretical support from literature about evaluation use, a web-based survey was developed and provided across the country to the coordinators of accounting programs. From a response rate of 62% of the study target population and using multiple regressions, we found that there was a positive correlation between usage of the ENADE evaluation report and the performance of undergraduate accounting programs in their subsequent evaluation. Based upon the reviewed literature and, in accordance with these research results, it is possible to infer that the use of evaluation reports derived from the higher education evaluation system promoted by the Brazilian government can influence the decisions of educational institutions and promote improvement.

The effect of a consumption-based accounting method in national GHG inventories: a trilateral trade system application

Directory of Open Access Journals (Sweden)

Simone eBastianoni

2014-01-01

Full Text Available The allocation of emissions embodied in international trade is crucial to evaluate the real impact of countries in the climate change and their responsibility in greenhouse gas emissions. In this paper we apply a new theoretical framework that allocates the emissions embodied in international trade and computes the consequent carbon transferred across countries, according to a consumption-based accounting. The method uses the value of goods traded internationally and the respective carbon intensity as a average national emissions coefficient.. We analyze a trilateral trade system composed by Sweden, Italy and Poland during the period 2000-2008. We find that, with respect to the conventional greenhouse gas national inventory schemes, consumption-based accounting implies an increase of Italian and Swedish emission responsibility by 1.4% and 11.8%, respectively, and a decrease of Polish one by 2.81%. We also assess the relevance of this framework at the sectoral level by hypothesizing a shift of Italian imports of Machinery and Transport Equipment from Poland to Sweden. We deduce that, through appropriate policies, importer nations could be encouraged to find producers with the best environmental performances while exporter nations could be induced to reduce their carbon intensity to stimulate the international demand for their goods. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting. The analysis performed in the paper suggests that the consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

Contracts, Performance Measurement and Accountability in the Public Sector

DEFF Research Database (Denmark)

Drewry, Gavin; Greve, Carsten; Tanquerel, Thierry

This book addresses issues to do with public accountability, audit and performance measurement that are both highly topical and of crucial importance to the theory and practice of public administration in an era of contractualized public management. The literature on public sector contracting...... of audit and accountability in a variety of countries and contexts; the third part offers some wider, cross-cutting perspectives. Based on the work of the EGPA permanent study group on the history of contractualization, Contracts, Performance Measurement and Accountability in the Public Sector draws upon...... - covering both 'hard' agreements (ones that are legally enforceable) and 'soft' agreements (enforced by negotiation and mutual trust) - has been growing for some time and the present book adds a primarily European perspective on contracting, performance-based management and accountability. One important...

Energy accounting and optimization for mobile systems

Science.gov (United States)

Dong, Mian

Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

Sustainable Innovation, Management Accounting and Control Systems, and International Performance

Directory of Open Access Journals (Sweden)

Ernesto Lopez-Valeiras

2015-03-01

Full Text Available This study analyzes how Management Accounting and Control Systems (MACS facilitate the appropriation of the benefits of sustainable innovations in organizations. In particular, this paper examines the moderating role of different types of MACS in the relationships between sustainable innovation and international performance at an organizational level. We collected survey data from 123 Spanish and Portuguese organizations. Partial Least Square was used to analyze the data. Results show that the effect of sustainable innovations on international performance is enhanced by contemporary rather than traditional types of MACS. Overall our findings show that MACS can help managers to develop and monitor organizational activities (e.g., costumer services and distribution activities, which support the appropriation of the potential benefits from sustainable innovation. This paper responds to recent calls for in-depth studies about the organizational mechanism that may enhance the success of sustainable innovation.

An Investigation of Customer Accounting Systems as a Source of Sustainable Competitive Advantage

DEFF Research Database (Denmark)

Holm, Morten; Kumar, V.; Plenborg, Thomas

2016-01-01

This study examines whether using customer accounting systems for resource allocation purposes is a source of sustainable competitive advantage. Based on a longitudinal data set comparing the performance of firms that adopt customer accounting and their industry benchmarks, we find that financial...... accounting systems is a source of temporary rather than sustainable competitive advantage. The results are robust to other strategic events around the time of adoption, different matching of peers, and the influence of other factors that could be expected to influence firm performance. We discuss...

Development of nuclear material accountancy control system

International Nuclear Information System (INIS)

Hirosawa, Naonori; Kashima, Sadamitsu; Akiba, Mitsunori

1992-01-01

PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty (NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to various inquiries can be carried out by the data base system which has free item searching procedure. (author)

The Key Success and Strategic Role of Accrual Based Accounting Implementation

Directory of Open Access Journals (Sweden)

Surepno Surepno

2015-09-01

Full Text Available Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementation of the strategic role of accrual accounting in transparency and accountability. Furthermore, the method used in this study is a qualitative approach to perform a case study at the Department of Finance and Asset Management Area (DPKAD Semarang by means of interviewing the key actors of implementation. The results showed that the successful implementation of accrual accounting Semarang government is supported by four main strategies, namely management commitment, regulatory development, information systems development and human resource development. Furthermore, based on the conclusions of the implementers shows that accrual accounting has a strategic role in increasing transparency and accountability through financial reporting.

Gender Differences in Attitudes toward Computers and Performance in the Accounting Information Systems Class

Science.gov (United States)

Lenard, Mary Jane; Wessels, Susan; Khanlarian, Cindi

2010-01-01

Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS course, students experience a change in perception about their use of computers. Females'…

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

Directory of Open Access Journals (Sweden)

Anton Arisman

2017-09-01

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

MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS

Science.gov (United States)

Hori, Michihiro; Tsuruta, Takashi; Kaito, Kiyoyuki; Kobayashi, Kiyoshi

Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.

Evaluating Innovations in Home Care for Performance Accountability.

Science.gov (United States)

Collister, Barbara; Gutscher, Abram; Ambrogiano, Jana

2016-01-01

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

Computer-based safeguards information and accounting system

International Nuclear Information System (INIS)

1977-01-01

Acquiring, processing and analysing information about inventories and flow of nuclear materials are essential parts of IAEA safeguards. Safeguards information originates from several sources. The information to be provided is specified in the various safeguards agreements between the States and the IAEA, including both NPT agreements and safeguards trilateral agreements. Most of the safeguards information currently received by the IAEA is contained in accounting reports from the States party to the NPT. Within the frame of the material balance concept of NPT, three types of reports are provided to the IAEA by the States: Physical Inventory Listings (PIL); Inventory Change Reports (ICR); Material Balance Reports (MBR). In addition, facility design information is reported when NPT safeguards are applied and whenever there is a change in the facility or its operation. Based on this data, an accounting system is used to make available such information as the book inventories of nuclear material as a function of time, material balance evaluations, and analysis of shipments versus receipts of nuclear material. A second source of NPT safeguards information is the inspection activities carried out in the field as a necessary counterpart for verification of the data presented by the States in their accounting reports. The processing of inspection reports and other inspection data is carried out by the present system in a provisional manner until a new system, which is under development is available. The major effort currently is directed not to computer processing but toward developing and applying uniform inspection procedures and information requirements. A third source of NPT safeguards information is advanced notifications and notifications of transfer of source materials before the starting point of safeguards. Since, however, the States are not completely aware of the need and requirement to provide these data, this is a point to be emphasized in future workshops and

Obeying the Rules or Gaming the System? Delegating Random Selection for Examinations to Head Teachers within an Accountability System

Science.gov (United States)

Elstad, Eyvind; Turmo, Are

2011-01-01

As education systems around the world move towards increased accountability based on performance measures, it is important to investigate the unintended effects of accountability systems. This article seeks to explore the extent to which head teachers in a large Norwegian municipality may resort to gaming the incentive system to boost their…

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

Cost Accounting System for fusion studies

International Nuclear Information System (INIS)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program

Cost Accounting System for fusion studies

Energy Technology Data Exchange (ETDEWEB)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

The relevance of accounting information enclosed in performance indicators

Directory of Open Access Journals (Sweden)

Mihaela-Cristina Onica

2012-12-01

Full Text Available This research study is analyzing the relevance of accounting information reflected through the elaboration of firm performance variables and administration because of the necessity of performance to be administrated. The subject of the theme is enclosed in current development of accounting norms at national , european, (Directives and international levels (IAS/IFRS. The analyised topic is based upon the capabilty of accounting to generate information , throug synthesis calculus being settled the nature , the characteristics and the informational valences of financial performance of an organization. The accounting infromation is base for performing the decison process. The rol of accounting in insurring the relevance and comparability of information increased significantly, being already indispensable. A real solution for communication misunderstanig elimination emerged, as result of diputes in perception and interpretation of economic information, as results for the national speciffic norms.The economic communication is demanding for firm not only in its expression but in thinking and in the process of method conceptualization of organization and administration. A detailed financial situation analysis, which are employing annual financial analysis procedures, underling the performance and risks influencing factors, are considering one starting point for addressing the issue. The introduced variables are insuring a whole vision of firm activity and an appropriate strategy for results significance.

Method for assessing the performance of a material control and accounting system at an operating nuclear fuel processing facility

International Nuclear Information System (INIS)

Ellwein, L.B.; Harris, L.; Altman, W.D.; Gramann, R.H.

1981-01-01

This paper discusses a method for assessing the performance of a material control and accounting (MCandA) system in an operating nuclear fuel processing facility. The performance criteria inherent in the assessment are 16 key goals established by NRC's 1978 Material Control and Material Accounting Task Force. 7 refs

ACCOUNTING SYSTEMS AND THEIR CONVERGENCES NOWADAYS

Directory of Open Access Journals (Sweden)

DARABOS Eva

2014-07-01

Full Text Available The expansion of opportunities and the disappearance of country borders make the answering the question increasingly urgent that which country’s or region’s acts and customs as precedents the accounting created for measuring the economic performance should use in the future. The fact makes this question especially interesting that these acts and customs often differ from each other significantly even within a region. The objective of the study is to introduce the major accounting systems (US GAAP, EU directives, IFRS and their supporting institutional background in a conception way with a special regard on compiling financial statements on the basis of IFRS. The accounts should include not only validity but the preciseness expected by both the owners and the creditors focusing on consistency, the usefulness, transparency and unambiguousness of the contained pieces of information. All these are especially important when a given enterprise or an enterprise-group represents itself in several countries or continents. The actuality of the topic is strengthened by the fact that more and more entities being interested even in abroad require to use a system based on internationally accepted standards as a basis when compiling annual accounts and consolidation for the sake of comparability.

A Grid storage accounting system based on DGAS and HLRmon

International Nuclear Information System (INIS)

Cristofori, A; Fattibene, E; Veronesi, P; Gaido, L; Guarise, A

2012-01-01

Accounting in a production-level Grid infrastructure is of paramount importance in order to measure the utilization of the available resources. While several CPU accounting systems are deployed within the European Grid Infrastructure (EGI), storage accounting systems, stable enough to be adopted in a production environment are not yet available. As a consequence, there is a growing interest in storage accounting and work on this is being carried out in the Open Grid Forum (OGF) where a Usage Record (UR) definition suitable for storage resources has been proposed for standardization. In this paper we present a storage accounting system which is composed of three parts: a sensor layer, a data repository with a transport layer (Distributed Grid Accounting System - DGAS) and a web portal providing graphical and tabular reports (HLRmon). The sensor layer is responsible for the creation of URs according to the schema (described in this paper) that is currently being discussed within OGF. DGAS is one of the CPU accounting systems used within EGI, in particular by the Italian Grid Infrastructure (IGI) and some other National Grid Initiatives (NGIs) and projects. DGAS architecture is evolving in order to collect Usage Records for different types of resources. This improvement allows DGAS to be used as a ‘general’ data repository and transport layer. HLRmon is the web portal acting as an interface to DGAS. It has been improved to retrieve storage accounting data from the DGAS repository and create reports in an easy way. This is very useful not only for the Grid users and administrators but also for the stakeholders.

Modernizing computerized nuclear material accounting systems

International Nuclear Information System (INIS)

Erkkila, B.H.; Claborn, J.

1995-01-01

DOE Orders and draft orders for nuclear material control and accountability address a complete material control and accountability (MC and A) program for all DOE contractors processing, using, or storing nuclear materials. A critical element of an MC and A program is the accounting system used to track and record all inventories of nuclear material and movements of materials in those inventories. Most DOE facilities use computerized accounting systems to facilitate the task of accounting for all their inventory of nuclear materials. Many facilities still use a mixture of a manual paper system with a computerized system. Also, facilities may use multiple systems to support information needed for MC and A. For real-time accounting it is desirable to implement a single integrated data base management system for a variety of users. In addition to accountability needs, waste management, material management, and production operations must be supported. Information in these systems can also support criticality safety and other safety issues. Modern networked microcomputers provide extensive processing and reporting capabilities that single mainframe computer systems struggle with. This paper describes an approach being developed at Los Alamos to address these problems

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

Energy Technology Data Exchange (ETDEWEB)

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

2014-01-27

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

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

International Nuclear Information System (INIS)

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

2014-01-01

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

Developing standard performance testing procedures for material control and accounting components at a site

International Nuclear Information System (INIS)

Scherer, Carolynn P.; Bushlya, Anatoly V.; Efimenko, Vladimir F.; Ilyanstev, Anatoly; Regoushevsky, Victor I.

2010-01-01

The condition of a nuclear material control and accountability system (MC and A) and its individual components, as with any system combining technical elements and documentation, may be characterized through an aggregate of values for the various parameters that determine the system's ability to perform. The MC and A system's status may be functioning effectively, marginally or not functioning based on a summary of the values of the individual parameters. This work included a review of the following subsystems, MC and A and Detecting Material Losses, and their respective elements for the material control and accountability system: (a) Elements of the MC and A Subsystem - Information subsystem (Accountancy/Inventory), Measurement subsystem, Nuclear Material Access subsystem, including tamper-indicating device (TID) program, and Automated Information-gathering subsystem; (b) Elements for Detecting Nuclear Material Loses Subsystem - Inventory Differences, Shipper/receiver Differences, Confirmatory Measurements and differences with accounting data, and TID or Seal Violations. In order to detect the absence or loss of nuclear material there must be appropriate interactions among the elements and their respective subsystems from the list above. Additionally this work includes a review of regulatory requirements for the MC and A system component characteristics and criteria that support the evaluation of the performance of the listed components. The listed components had performance testing algorithms and procedures developed that took into consideration the regulatory criteria. The developed MC and A performance-testing procedures were the basis for a Guide for MC and A Performance Testing at the material balance areas (MBAs) of State Scientific Center of the Russian Federation - Institute for Physics and Power Engineering (SSC RF-IPPE).

The steady performance prediction of propeller-rudder-bulb system based on potential iterative method

International Nuclear Information System (INIS)

Liu, Y B; Su, Y M; Ju, L; Huang, S L

2012-01-01

A new numerical method was developed for predicting the steady hydrodynamic performance of propeller-rudder-bulb system. In the calculation, the rudder and bulb was taken into account as a whole, the potential based surface panel method was applied both to propeller and rudder-bulb system. The interaction between propeller and rudder-bulb was taken into account by velocity potential iteration in which the influence of propeller rotation was considered by the average influence coefficient. In the influence coefficient computation, the singular value should be found and deleted. Numerical results showed that the method presented is effective for predicting the steady hydrodynamic performance of propeller-rudder system and propeller-rudder-bulb system. Comparing with the induced velocity iterative method, the method presented can save programming and calculation time. Changing dimensions, the principal parameter—bulb size that affect energy-saving effect was studied, the results show that the bulb on rudder have a optimal size at the design advance coefficient.

Valuation Bases and Accounting System Entries in Financial Analysis of the Municipal Real Property

Directory of Open Access Journals (Sweden)

Daniela Feschiyan

2013-08-01

Full Text Available The paper introduces a conceptual framework for an accounting of the municipal real property, and defines a respective system of indicators. The development of this framework is seen as an important prerequisite for the efficient property management. It aims to overcome the lack or poor accessibility of the information, and thus to ensure the successful municipal real property management in a strategic context. The developing of the applied approach implies that accounting indicators are divided into three main groups – values, revenues, and costs. Beside the above mentioned classification, the municipal revenues and costs are classified also as existing and proposed. The existing indicators are defined by International Accounting Standards in public sector, and some of them are considered as being appropriate for the inclusion in the financial analysis as accounting system entries. The proposed indicators are perceived as appropriate to carry out a detailed analysis of the municipal property at a lower level of desegregations. The first two paragraphs explain the main bases for the municipal property valuation - historical cost, current price, market value, present value, with a special emphasis on the use of the historical value, and the types of valuation respectively. The next three paragraphs are concentrated mainly on the accounting indicators for the municipal property assessment. The sixth paragraph represents several major accounting bases - an accounting value, a carrying value, a market value, an accumulated depreciation, revenues from the sale of assets and services, costs by economic elements, revenues from future periods and costs for future periods, and revenues from other events and costs for other events. The seventh section presents a brief comparative analysis of accounting systems of 6 municipalities in South-Eastern Europe and the last paragraph highlights the identified “good practices”.

Implementation of transparency and accountability under risk-based audit of electronic procurement system

Directory of Open Access Journals (Sweden)

M.S. Pysmenna

2017-08-01

Full Text Available The research analyzes the international norms and practice of realization of the purpose of state audit authorities. It is established that the activities of the state audit are aimed at improving the lives of citizens, and for this purpose the control authority, through the implementation of the principles, should achieve the goals of strengthening the principles of accountability, transparency and integrity in government and public institutions, demonstrating constant importance for citizens, parliament and other stakeholders, maintaining integrity. The study of domestic legislation on state audit in relation to compliance with international norms is conducted; the gaps and inconsistencies regarding compliance with the basic principles of transparency and accountability that ensure the purpose of the control authority activities are identified. It is determined that in order to formulate reports on the results of public procurement audits for informing the public, it is necessary to improve and apply a broader methodology of risk-based audit. The article investigates the preconditions and identifies the risks of the electronic procurement system, provides their characteristics and identifies the areas, which are negatively affected by the risks. The author identifies the information components and management functions that cannot be performed qualitatively because of the existence of risks and threats; the author also specifies the procedures for internal control over the process of administration of public procurement, and if the procedures are faced with failure, it increases the identified risks. It is proved that the proposed method of identification and evaluation of the risks of the electronic public procurement system can be used not only as a verification tool but also as the basis for compilation of reports due to the grouping of violations of the negative consequences of risks for the functioning of the system. This will ensure the

Current Account Balance and Export Performances: Evidence Based on New EU Countries

Directory of Open Access Journals (Sweden)

Bogdan Željko

2017-11-01

Full Text Available In this paper, we investigate whether the differences in the current account balance and export performances for a new EU countries are a result of exchange rate policies. The analysis shows that countries with a flexible exchange rate have better export performances and the current account balance in the pre-crisis period. The obtained results show that movements in the current account balance are mainly driven by domestic variables. In the countries with a flexible exchange rate, real and nominal depreciation affects export positively although the magnitude of these effects is tiny and limited to the crisis period. These results point to a higher significance of non-price competitiveness on export which should be a future research topic.

Changing from a Rules-based to a Principles-based Accounting Logic: A Review

Directory of Open Access Journals (Sweden)

Marta Silva Guerreiro

2014-06-01

Full Text Available We explore influences on unlisted companies when Portugal moved from a code law, rules-based accounting system, to a principles-based accounting system of adapted International Financial Reporting Standards (IFRS. Institutionalisation of the new principles-based system was generally facilitated by a socio-economic and political context that increasingly supported IFRS logic. This helped central actors gain political opportunity, mobilise important allies, and accommodate major protagonists. The preparedness of unlisted companies to adopt the new IFRS-based accounting system voluntarily was explained by their desire to maintain social legitimacy. However, it was affected negatively by the embeddedness of rule-based practices in the ‘old’ prevailing institutional logic.

The Status of Development on a Web-Based Nuclear Material Accounting System at KAERI

International Nuclear Information System (INIS)

Lee, Byungdoo; Kim, Inchul; Lee, Seungho; Kim, Hyunjo

2014-01-01

The Integrated Safeguards (IS) has been applied to 10 nuclear facilities and 1 location outside facility (LOF) at the Korea Atomic Energy Research Institute (KAERI) since July 2008. One of the major changes in the implementation of safeguards under the IS is to apply the concept of a Random Interim Inspection (RII) instead of an interim inspection. The RII plan is notified within a few hours under the IS. It is thus difficult for facility operators to prepare the inspection documents within a short time if they do not periodically manage and process the nuclear material accounting data at each facility. To resolve these issues, KAERI developed a Web-based accounting system with the function of a near real-time accounting (NRTA) system to effectively and efficiently manage the nuclear material accounting data produced at the nuclear facilities and cope with a short notice inspection under the IS, called KASIS (KAeri Safeguards Information treatment System). The facility operators must input the accounting data on the inventory changes, which are the transfers of nuclear materials among the nuclear facilities and the chemical/physical composition changes, into the KASIS. KAERI also established an RFID system for controlling and managing the transfer of nuclear material and/or radioactive materials between the nuclear facilities for the purpose of nuclear safety management, and developed the nuclear material accounting system with the functions of inventory management of nuclear material at the facility level

The Status of Development on a Web-Based Nuclear Material Accounting System at KAERI

Energy Technology Data Exchange (ETDEWEB)

Lee, Byungdoo; Kim, Inchul; Lee, Seungho; Kim, Hyunjo [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

2014-05-15

The Integrated Safeguards (IS) has been applied to 10 nuclear facilities and 1 location outside facility (LOF) at the Korea Atomic Energy Research Institute (KAERI) since July 2008. One of the major changes in the implementation of safeguards under the IS is to apply the concept of a Random Interim Inspection (RII) instead of an interim inspection. The RII plan is notified within a few hours under the IS. It is thus difficult for facility operators to prepare the inspection documents within a short time if they do not periodically manage and process the nuclear material accounting data at each facility. To resolve these issues, KAERI developed a Web-based accounting system with the function of a near real-time accounting (NRTA) system to effectively and efficiently manage the nuclear material accounting data produced at the nuclear facilities and cope with a short notice inspection under the IS, called KASIS (KAeri Safeguards Information treatment System). The facility operators must input the accounting data on the inventory changes, which are the transfers of nuclear materials among the nuclear facilities and the chemical/physical composition changes, into the KASIS. KAERI also established an RFID system for controlling and managing the transfer of nuclear material and/or radioactive materials between the nuclear facilities for the purpose of nuclear safety management, and developed the nuclear material accounting system with the functions of inventory management of nuclear material at the facility level.

PERFORMANCE DETERMINANTS OF PARTICIPATION BANKS: THE ROLE OF SPECIAL CURRENT ACCOUNTS

Directory of Open Access Journals (Sweden)

Yusuf DINÇ

2017-02-01

Full Text Available Participation banks collect participation funds for credit allocation by participation accounts and special current accounts as main function. Profit or loss offered to participation accounts on base of participation share ratio while special current accounts are considered as cost-free resources. Participation funds are used in the models that analyze participation banks’ performance. Although participation fund types are not considered as variables also special current accounts. This research brings suggestions for the variables for performance analysis of participation banks for further researches.

Ecological accounting based on extended exergy: a sustainability perspective.

Science.gov (United States)

Dai, Jing; Chen, Bin; Sciubba, Enrico

2014-08-19

The excessive energy consumption, environmental pollution, and ecological destruction problems have gradually become huge obstacles for the development of societal-economic-natural complex ecosystems. Regarding the national ecological-economic system, how to make explicit the resource accounting, diagnose the resource conversion, and measure the disturbance of environmental emissions to the systems are the fundamental basis of sustainable development and coordinated management. This paper presents an extended exergy (EE) accounting including the material exergy and exergy equivalent of externalities consideration in a systematic process from production to consumption, and China in 2010 is chosen as a case study to foster an in-depth understanding of the conflict between high-speed development and the available resources. The whole society is decomposed into seven sectors (i.e., Agriculture, Extraction, Conversion, Industry, Transportation, Tertiary, and Domestic sectors) according to their distinct characteristics. An adaptive EE accounting database, which incorporates traditional energy, renewable energy, mineral element, and other natural resources as well as resource-based secondary products, is constructed on the basis of the internal flows in the system. In addition, the environmental emission accounting has been adjusted to calculate the externalities-equivalent exergy. The results show that the EE value for the year 2010 in China was 1.80 × 10(14) MJ, which is greatly increased. Furthermore, an EE-based sustainability indices system has been established to provide an epitomized exploration for evaluating the performance of flows and storages with the system from a sustainability perspective. The value of the EE-based sustainability indicator was calculated to be 0.23, much lower than the critical value of 1, implying that China is still developing in the stages of high energy consumption and a low sustainability level.

Principles of near-real-time materials accounting and control systems

International Nuclear Information System (INIS)

Anon.

1981-01-01

The general structural features of a national system of accountability and control and the interfaces with the IAEA safeguards system are considered. Techniques for carrying out the design of such systems, including modeling and simulation, are discussed. Measures of systems performance and methods for evaluating those measures are described. Examples of the safeguards design process for selected fuel-cycle facilities will be presented. The purpose of this session is to enable participants to: (1) identify the major components of an effective national system of accountability for nuclear materials; (2) describe qualitatively methods for designing an accountability system; (3) describe suitable performance measures for an effective accountability system; and (4) identify special safeguards design considerations and applications to selected fuel-cycle facilities

Accounting systems for special nuclear material control. Technical report

International Nuclear Information System (INIS)

Korstad, P.A.

1980-05-01

Nuclear material accounting systems were examined and compared to financial double-entry accounting systems. Effective nuclear material accounting systems have been designed using the principles of double-entry financial accounting. The modified double-entry systems presently employed are acceptable if they provide adequate control over the recording and summarizing of transactions. Strong internal controls, based on principles of financial accounting, can help protect nuclear materials and produce accurate, reliable accounting data. An electronic data processing system can more accurately maintain large volumes of data and provide management with more current, reliable information

Structured Performance Analysis for Component Based Systems

OpenAIRE

Salmi , N.; Moreaux , Patrice; Ioualalen , M.

2012-01-01

International audience; The Component Based System (CBS) paradigm is now largely used to design software systems. In addition, performance and behavioural analysis remains a required step for the design and the construction of efficient systems. This is especially the case of CBS, which involve interconnected components running concurrent processes. % This paper proposes a compositional method for modeling and structured performance analysis of CBS. Modeling is based on Stochastic Well-formed...

Student Accountability in Team-Based Learning Classes

Science.gov (United States)

Stein, Rachel E.; Colyer, Corey J.; Manning, Jason

2016-01-01

Team-based learning (TBL) is a form of small-group learning that assumes stable teams promote accountability. Teamwork promotes communication among members; application exercises promote active learning. Students must prepare for each class; failure to do so harms their team's performance. Therefore, TBL promotes accountability. As part of the…

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

OpenAIRE

Biljana Tešić

2011-01-01

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 characterist...

CLAIM (CLinical Accounting InforMation)--an XML-based data exchange standard for connecting electronic medical record systems to patient accounting systems.

Science.gov (United States)

Guo, Jinqiu; Takada, Akira; Tanaka, Koji; Sato, Junzo; Suzuki, Muneou; Takahashi, Kiwamu; Daimon, Hiroyuki; Suzuki, Toshiaki; Nakashima, Yusei; Araki, Kenji; Yoshihara, Hiroyuki

2005-08-01

With the evolving and diverse electronic medical record (EMR) systems, there appears to be an ever greater need to link EMR systems and patient accounting systems with a standardized data exchange format. To this end, the CLinical Accounting InforMation (CLAIM) data exchange standard was developed. CLAIM is subordinate to the Medical Markup Language (MML) standard, which allows the exchange of medical data among different medical institutions. CLAIM uses eXtensible Markup Language (XML) as a meta-language. The current version, 2.1, inherited the basic structure of MML 2.x and contains two modules including information related to registration, appointment, procedure and charging. CLAIM 2.1 was implemented successfully in Japan in 2001. Consequently, it was confirmed that CLAIM could be used as an effective data exchange format between EMR systems and patient accounting systems.

Management accounting and its place in the accounting system

Directory of Open Access Journals (Sweden)

Aneliya Galinova

2017-05-01

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

Indonesian Local Government’s Accountability and Performance: The Isomorphism Institutional Perspective

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Muhammad Ahyaruddin

2017-12-01

Full Text Available This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measurement system and accountability in public sector organizations? (RQ1 and Do government agencies actually use performance measurement information to aid decision-making and help plan for future performance improvement? (RQ2. This study is a qualitative research to answer two research question proposed with use semi-stuctured and open interview from SKPD officers in the local government of Yogyakarta Province. The results of interview were analyzed use thematic content analysis. Our finding show that three form of institutional isomorphism (coersive, mimetic and normative were existed in the implementation of performance measurement system and accountability in public sector organizations. This result also show an interesting finding in government agency that performance information who reported in LAKIP was only a formality. The information content in LAKIP is not used as feedback to aid decision-making and plan for future performance improvement.

Central Accountability System (CLAS)

International Nuclear Information System (INIS)

Hairston, L.A.

1991-01-01

The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

Conceptual design of tritium accountancy system for LLCB TBM

International Nuclear Information System (INIS)

Patel, Rudreksh; Sircar, Amit

2017-01-01

Lead Lithium Ceramic Breeder (LLCB) Test Blanket Module (TBM) will be tested in ITER for performance evaluation of high grade of heat extraction and tritium breeding. The bred tritium in the breeder materials is extracted and recovered by Tritium Extraction System (TES), whereas tritium permeated from breeder materials to helium coolants, viz., primary coolant and secondary coolant, is recovered by Coolant Purification System (CPS). This recovered tritium has to be accounted before transferring it to tritium plant (i.e., ITER inner fuel). This tritium accountancy is performed by Tritium Accountancy System (TAS). In addition to tritium accountancy, TAS also provides necessary data for the validation of design and modelling tools.In this work, we have presented conceptual design of TAS. It also describes operational philosophy, process parameters, process flow diagram, and interface details with ITER tritium plant. (author)

Reciprocal Accountability for Transformative Change: New Hampshire's Performance Assessment of Competency Education

Science.gov (United States)

Marion, Scott F.; Vander Els, Jonathan; Leather, Paul

2017-01-01

In New Hampshire, a new performance assessment system focuses on reciprocal accountability and shared leadership among teachers and leaders at the school, district, and state levels. This concept of reciprocal accountability, developed by school improvement expert Richard Elmore, is at the core of New Hampshire's Performance Assessment of…

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

Directory of Open Access Journals (Sweden)

Shevelev A.E.

2017-01-01

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

The Effect of Used Information Technology, Internal Control, and Regional Accounting System on the Performance of City Governance Agency of Banda Aceh City, Indonesia

Directory of Open Access Journals (Sweden)

Muslim Djalil

2017-07-01

Full Text Available The purpose of this research is to examine the influence of utilization of information technology, internal control system, and regional financial accounting system on the performance of city government agencies in Banda Aceh city government, Indonesia.The population of the research is 39 city government agencies (SKPK of Banda Aceh and by using the simple random sampling technique, it is selected 28 agencies within city government as a sample and employed 84 persons as respondents. The primary data of this research arecollected by using questionnaire and analyzed by using the multiple regression regresion method with a SPSS application software.The result shows that perceived by simultaneously statistical test indicated that the utilization of information technology, internal control system and implementation of regionalfinancial accounting system have a significant positive effect on the performance of city government agency. Similarly, tested partially, utilization of information technology, internalcontrol system, and implementation of the regional financial accounting system also have a significant positive effect on the performance of city government agencies in the city government of Banda Aceh, Indonesia.Keywords: Information Technology, Internal Control System, Regional Financial Accounting System, and Performance of City Governance.

Example of an in-plant near-real-time accountancy/process control system

International Nuclear Information System (INIS)

Anon.

1981-01-01

This session describes an existing computerized in-plant near-real-time accounting and process monitoring system at the Allied-General Nuclear Services (AGNS) Barnwell Nuclear Fuel Plant (BNFP). Details of the system performance, objectives, hardware, plant instrumentation, and system functions are presented. Examples of actual programs for accounting and monitoring are described and system benefits will be discussed. The purpose of this session is to enable participants to: (1) identify the major computer hardware components of functional near-real-time accounting systems; (2) identify the types of process instrumentation necessary to perform near-real-time accounting; (3) describe the major nuclear material control and accounting functions of the AGNS computer system; and (4) assess the benefits to safeguards and plant operations of a computerized near-real-time accounting system

Managing the move to the cloud – analyzing the risks and opportunities of cloud-based accounting information systems

OpenAIRE

Asatiani, Aleksandre; Penttinen, Esko

2015-01-01

The accounting industry is being disrupted by the introduction of cloud-based accounting information systems (AIS) that allow for a more efficient allocation of work between the accountant and the client company. In cloud-based AIS, the accountant and the client company as well as third parties such as auditors can simultaneously work on the data in real time. This, in turn, enables a much more granular division of work between the parties. This teaching case considers Kluuvin Apteekki, a sma...

Modelling of functional systems of managerial accounting

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O.V. Fomina

2017-12-01

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

Comparative Analysis on Two Accounting Systems of Rural Economic Originations

Institute of Scientific and Technical Information of China (English)

2011-01-01

In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.

Methodology of Adaptive Integrated Accounting System in Information Environment

Directory of Open Access Journals (Sweden)

Bochulya Tetyana V.

2013-12-01

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

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

Directory of Open Access Journals (Sweden)

Patxi Ruiz de Arbulo-López

2010-12-01

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

NuMas: A LAN-based materials control and accounting system in production

International Nuclear Information System (INIS)

Strickland, T.W.; Bracey, J.T.; McMahon, S.A.

1995-01-01

A state-of-the-art Nuclear Materials Control and Accounting (NMC and A) System has been implemented and is fully operational at the Paducah Gaseous Diffusion Plant (PGDP) as of September 1994. The uranium enrichment facility is currently regulated by the Department of Energy (DOE) and is in the process of obtaining Nuclear Regulatory Commission (NRC) certification. Implementation of this system has resulted in a tremendous cost savings to the facility as well as improvements to the overall efficiency of the NMC and A department. This paper outlines the benefits of implementing a Personal Computer/Local Area Network (PC/LAN)-based system in hopes of attracting other facilities to explore and utilize its application at their sites

FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

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NICOLETA RADNEANTU

2010-01-01

Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.

Threshold-based queuing system for performance analysis of cloud computing system with dynamic scaling

Energy Technology Data Exchange (ETDEWEB)

Shorgin, Sergey Ya.; Pechinkin, Alexander V. [Institute of Informatics Problems, Russian Academy of Sciences (Russian Federation); Samouylov, Konstantin E.; Gaidamaka, Yuliya V.; Gudkova, Irina A.; Sopin, Eduard S. [Telecommunication Systems Department, Peoples’ Friendship University of Russia (Russian Federation)

2015-03-10

Cloud computing is promising technology to manage and improve utilization of computing center resources to deliver various computing and IT services. For the purpose of energy saving there is no need to unnecessarily operate many servers under light loads, and they are switched off. On the other hand, some servers should be switched on in heavy load cases to prevent very long delays. Thus, waiting times and system operating cost can be maintained on acceptable level by dynamically adding or removing servers. One more fact that should be taken into account is significant server setup costs and activation times. For better energy efficiency, cloud computing system should not react on instantaneous increase or instantaneous decrease of load. That is the main motivation for using queuing systems with hysteresis for cloud computing system modelling. In the paper, we provide a model of cloud computing system in terms of multiple server threshold-based infinite capacity queuing system with hysteresis and noninstantanuous server activation. For proposed model, we develop a method for computing steady-state probabilities that allow to estimate a number of performance measures.

Threshold-based queuing system for performance analysis of cloud computing system with dynamic scaling

International Nuclear Information System (INIS)

Shorgin, Sergey Ya.; Pechinkin, Alexander V.; Samouylov, Konstantin E.; Gaidamaka, Yuliya V.; Gudkova, Irina A.; Sopin, Eduard S.

2015-01-01

Cloud computing is promising technology to manage and improve utilization of computing center resources to deliver various computing and IT services. For the purpose of energy saving there is no need to unnecessarily operate many servers under light loads, and they are switched off. On the other hand, some servers should be switched on in heavy load cases to prevent very long delays. Thus, waiting times and system operating cost can be maintained on acceptable level by dynamically adding or removing servers. One more fact that should be taken into account is significant server setup costs and activation times. For better energy efficiency, cloud computing system should not react on instantaneous increase or instantaneous decrease of load. That is the main motivation for using queuing systems with hysteresis for cloud computing system modelling. In the paper, we provide a model of cloud computing system in terms of multiple server threshold-based infinite capacity queuing system with hysteresis and noninstantanuous server activation. For proposed model, we develop a method for computing steady-state probabilities that allow to estimate a number of performance measures

Education in Accounting Using an Interactive System

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Bogdan Patrut

2010-04-01

Full Text Available This paper represents a summary of a research report and the results of developing an educational software, including a multi-agent system for teaching accounting bases and financial accounting. The paper describes the structure of the multi-agent system, defined as a complex network of s-agents. Each s-agent contains 6 pedagogical agents and a coordinator agent. We havedefined a new architecture (BeSGOTE that extends the BDI architecture for intelligent agents and we have defined a mixing-up relation among the accounts, presenting the way in which it can be used for testing students.

Proposed improvement of the Accounting System of Non-Agricultural Cooperatives

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Yamira Mirabal González

2017-12-01

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

Cognitive performance modeling based on general systems performance theory.

Science.gov (United States)

Kondraske, George V

2010-01-01

General Systems Performance Theory (GSPT) was initially motivated by problems associated with quantifying different aspects of human performance. It has proved to be invaluable for measurement development and understanding quantitative relationships between human subsystem capacities and performance in complex tasks. It is now desired to bring focus to the application of GSPT to modeling of cognitive system performance. Previous studies involving two complex tasks (i.e., driving and performing laparoscopic surgery) and incorporating measures that are clearly related to cognitive performance (information processing speed and short-term memory capacity) were revisited. A GSPT-derived method of task analysis and performance prediction termed Nonlinear Causal Resource Analysis (NCRA) was employed to determine the demand on basic cognitive performance resources required to support different levels of complex task performance. This approach is presented as a means to determine a cognitive workload profile and the subsequent computation of a single number measure of cognitive workload (CW). Computation of CW may be a viable alternative to measuring it. Various possible "more basic" performance resources that contribute to cognitive system performance are discussed. It is concluded from this preliminary exploration that a GSPT-based approach can contribute to defining cognitive performance models that are useful for both individual subjects and specific groups (e.g., military pilots).

Results from a Field Trial of the Radio Frequency Based Cylinder Accountability and Tracking System at the Global Nuclear Fuel Americas Fuel Fabrication Facility

International Nuclear Information System (INIS)

Fitzgerald, Peter; Laughter, Mark D.; Martyn, Rose; Pickett, Chris A.; Rowe, Nathan C.; Younkin, James R.; Shephard, Adam M.

2010-01-01

The Cylinder Accountability and Tracking System (CATS) is a tool designed for use by the International Atomic Energy Agency (IAEA) to improve overall inspector efficiency through real-time unattended monitoring of cylinder movements, site specific rules-based event detection, and the capability to integrate many types of monitoring technologies. The system is based on the tracking of cylinder movements using (radio frequency) RF tags, and the collection of data, such as accountability weights, that can be associated with the cylinders. This presentation will cover the installation and evaluation of the CATS at the Global Nuclear Fuels (GNF) fuel fabrication facility in Wilmington, NC. This system was installed to evaluate its safeguards applicability, operational durability under operating conditions, and overall performance. An overview of the system design and elements specific to the GNF deployment will be presented along with lessons learned from the installation process and results from the field trial.

Performance analysis of a lunar based solar thermal power system with regolith thermal storage

International Nuclear Information System (INIS)

Lu, Xiaochen; Ma, Rong; Wang, Chao; Yao, Wei

2016-01-01

The manned deep-space exploration is a hot topic of the current space activities. The continuous supply of thermal and electrical energy for the scientific equipment and human beings is a crucial issue for the lunar outposts. Since the night lasts for periods of about 350 h at most locations on the lunar surface, massive energy storage is required for continuous energy supply during the lengthy lunar night and the in-situ resource utilization is demanded. A lunar based solar thermal power system with regolith thermal storage is presented in this paper. The performance analysis is carried out by the finite-time thermodynamics to take into account major irreversible losses. The influences of some key design parameters are analyzed for system optimization. The analytical results shows that the lunar based solar thermal power system with regolith thermal storage can meet the requirement of the continuous energy supply for lunar outposts. - Highlights: • A lunar based solar thermal power system with regolith thermal storage is presented. • The performance analysis is carried out by the finite-time thermodynamics. • The influences of some key design parameters are analyzed.

Performance comparison of optical interference cancellation system architectures.

Science.gov (United States)

Lu, Maddie; Chang, Matt; Deng, Yanhua; Prucnal, Paul R

2013-04-10

The performance of three optics-based interference cancellation systems are compared and contrasted with each other, and with traditional electronic techniques for interference cancellation. The comparison is based on a set of common performance metrics that we have developed for this purpose. It is shown that thorough evaluation of our optical approaches takes into account the traditional notions of depth of cancellation and dynamic range, along with notions of link loss and uniformity of cancellation. Our evaluation shows that our use of optical components affords performance that surpasses traditional electronic approaches, and that the optimal choice for an optical interference canceller requires taking into account the performance metrics discussed in this paper.

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

Documentation and Analysis of the ’Miscellaneous’ Account Category within the DoD Instruction 7220.29-H Depot Level Maintenance Cost Accounting System.

Science.gov (United States)

1984-12-01

34MISCELLANEOUS" ACCOUNT CATEGORY WITHIN THE DOD INSTRUCTION 7220.29-H DEPOT LEVEL MAINTENANCE COST ACCOUNTING SYSTEM by a. Steven Eugene Lehr CDecember 1984...PERFORMING ONG. REPORT NUMBER Maintenance Cost Accounting System 7. AUTHOR(&) S. CONTRACT OR GRANT NUMBER(@) Steven Eugene Lehr 9. PERFORMING ORGANIZATION...Availability Codes IS. KEY WORDS (Continue on reverse *ids It necessary and Identify by block number) Dvi Special Uniform Cost Accounting System DoD

The Impact of Corporate Governance on Financial Performance: (Measured using Accounting and Value-Added based Measures): Evidence from Malaysia

OpenAIRE

Abdul Aziz, Khairul Annuar

2005-01-01

This paper aims to test empirically which measure, an accounting based financial performance measure such as Return on Equity, Price to Earnings Ratio, Earnings Per Share and Return on Capital Employed; or value-added based financial performance measures such as Economic Value Added and Market Value Added; is more closely related with Corporate Governance Compliance. This paper also aims to study the level of Corporate Governance Compliance of the Smaller Companies listed on the KLSE, the mea...

On school choice and test-based accountability.

Directory of Open Access Journals (Sweden)

Damian W. Betebenner

2005-10-01

Full Text Available Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB, a mutualism between choice and accountability emerged whereby school choice complements test-based accountability. In the first portion of this study we present a conceptual overview of school choice and test-based accountability and explicate connections between the two that are explicit in reform implementations like NCLB or implicit within the market-based reform literature in which school choice and test-based accountability reside. In the second portion we scrutinize the connections, in particular, between school choice and test-based accountability using a large western school district with a popular choice system in place. Data from three sources are combined to explore the ways in which school choice and test-based accountability draw on each other: state assessment data of children in the district, school choice data for every participating student in the district choice program, and a parental survey of both participants and non-participants of choice asking their attitudes concerning the use of school report cards in the district. Results suggest that choice is of benefit academically to only the lowest achieving students, choice participation is not uniform across different ethnic groups in the district, and parents' primary motivations as reported on a survey for participation in choice are not due to test scores, though this is not consistent with choice preferences among parents in the district. As such, our results generally confirm the hypotheses of choice critics more so than advocates. Keywords: school choice; accountability; student testing.

A network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption

Science.gov (United States)

Zhu, Lijuan; Liu, Jingao

2013-07-01

This paper describes a network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption. This protocol can provide every bank user a safe and effective way to manage his own bank account, and also can effectively prevent the hacker attacks and bank clerk crime, so that it is absolute to guarantee the legitimate rights and interests of bank users.

Principles and methods of managerial cost-accounting systems.

Science.gov (United States)

Suver, J D; Cooper, J C

1988-01-01

An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

49 CFR 1242.79 - Communication systems operations (account XX-55-77).

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), § 1242...

Characteristics of Company Accounting Information System

Directory of Open Access Journals (Sweden)

Marija Tokić

2011-12-01

Full Text Available Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid development of information and communication technology. Regardless of the benefits and advantages that may be offered by the systems, companies do business to earn profit. In this sense information systems should be considered as investment. Although investment costs can be determined relatively precisely, benefits offered by the systems are more difficult to measure and they require comprehensive consideration of all aspects of doing business to which the systems refer. Accounting is an information subsystem of the single information system of a company. Its purpose is to provide comprehensive, systematic and permanent presentation of data and information, based on documents that refer to all elements contained in business subsystems and the business system of the company as a whole. Information resulting from accounting and information system is contained in accounting reports, i.e. calculations, estimates and analyses within which it is presented to the management.

Accountability legislation: Implications for financial and performance reporting

Directory of Open Access Journals (Sweden)

Daphne Rixon

2012-03-01

Full Text Available The purpose of this case study is to first examine the implications of accountability legislation on the financial and performance reporting of a public sector agency in the Canadian province of Newfoundland and Labrador and secondly, to compare the level of accountability with Stewart’s (1984 ladder of accountability. This paper is based on the first phase of a two-phase study. The first phase focuses on the initial impacts of accountability legislation on agencies and the challenges created by the legislation’s ‘one size fits all’ approach. The second phase of this study will examine the impact of the legislation on stakeholders after it has been in operation for five years. The second phase will include interviews with stakeholders to ascertain the level of satisfaction with the new legislation. The first phase of the study is significant since it highlights how governments could consider stakeholder needs when drafting such legislation. This research contributes to the body of literature on stakeholder accountability since there is a paucity of research focused specifically on the impact of accountability legislation on public sector agencies. An important contribution of this paper is the introduction of a framework for legislated accountability reporting. The main theoretical frameworks used to analyse the findings are Stewart’s (1984 ladder of accountability in conjunction with Friedman and Miles (2006 ladder of stakeholder management and engagement.

Accountability for Community-Based Programs for the Seriously Ill.

Science.gov (United States)

Teno, Joan M; Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E; Kelley, Amy; Curtis, J Randall; Engelberg, Ruth

2018-03-01

Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill.

The Relationship between Teachers' Attitude towards Professional Development and Schools' Accountability Performance

Science.gov (United States)

Xu, Yuejin

2016-01-01

In this study, we examined the relationship between teachers' attitudes towards professional development and school performance in the state accountability system using the 2013 Kentucky Teaching, Empowering, Leading and Learning (TELL) survey data and the 2013 school accountability profile data from the Kentucky Department of Education. We were…

Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis

Directory of Open Access Journals (Sweden)

Davor VAŠIČEK

2010-06-01

Full Text Available In considering the adequacy of adopting accruals and IPSASs, this paper tests the appropriateness of existing modified accrual accounting and financial reporting system in Croatian public healthcare sector. The paper indicates that accounting information system contains discrepancies and constraints in assuring true and fair view of organization’s financial position and performance. Our statistics confirms low level of cost and managerial accounting methods development, and external and internal financial reporting convergence.Having in mind its specificities, we argue that Croatian public healthcare sector represents a segmental accounting subsystem within the integral public sector accounting framework, where accruals implementation might prove justifiable.

Modeling Long-term Creep Performance for Welded Nickel-base Superalloy Structures for Power Generation Systems

Energy Technology Data Exchange (ETDEWEB)

Shen, Chen [GE Global Research, NIskayuna, NY (United States); Gupta, Vipul [GE Global Research, NIskayuna, NY (United States); Huang, Shenyan [GE Global Research, NIskayuna, NY (United States); Soare, Monica [GE Global Research, NIskayuna, NY (United States); Zhao, Pengyang [GE Global Research, NIskayuna, NY (United States); Wang, Yunzhi [GE Global Research, NIskayuna, NY (United States)

2017-02-28

The goal of this project is to model long-term creep performance for nickel-base superalloy weldments in high temperature power generation systems. The project uses physics-based modeling methodologies and algorithms for predicting alloy properties in heterogeneous material structures. The modeling methodology will be demonstrated on a gas turbine combustor liner weldment of Haynes 282 precipitate-strengthened nickel-base superalloy. The major developments are: (1) microstructure-property relationships under creep conditions and microstructure characterization (2) modeling inhomogeneous microstructure in superalloy weld (3) modeling mesoscale plastic deformation in superalloy weld and (4) a constitutive creep model that accounts for weld and base metal microstructure and their long term evolution. The developed modeling technology is aimed to provide a more efficient and accurate assessment of a material’s long-term performance compared with current testing and extrapolation methods. This modeling technology will also accelerate development and qualification of new materials in advanced power generation systems. This document is a final technical report for the project, covering efforts conducted from October 2014 to December 2016.

SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES

Directory of Open Access Journals (Sweden)

Leszek Michalczyk

2014-06-01

Full Text Available In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting, accounting engineering, creative accounting, and praxeological accounting. This study complements the author’s series of publications on accounting engineering (which is herein defined as a concept, the structure of economic auxiliary sciences, and causal relations in management practice and theory based on Bertalanffy’s general systems theory. The article covers accounting systems which emerged as a result of combining IAS solutions with domestic accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the Polish system is rooted in accounting solutions previously used in other countries, and as such may be perceived as more utilitarian, also on an international scale.

Development of accounting quality management system

Directory of Open Access Journals (Sweden)

Plakhtii T.F.

2017-08-01

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

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

Directory of Open Access Journals (Sweden)

Francis Chinedu Egbunike

2017-12-01

Full Text Available Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.

The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance

OpenAIRE

Rahmi Yücel; Kayhan Ahmetoğulları

2015-01-01

This study is based on a sample of 300 managers from the production industry of West Marmara Region. The goal of this study is to examine the interaction among advanced management accounting practices, competitive strategies and company performance. As a result of study, it is found that advanced accounting management practices have a positive effect on the company performance and competitive strategies. In addition, competitive strategies have an effect on the company performance positively....

Outline of material accountancy system for Rokkasho reprocessing plant

International Nuclear Information System (INIS)

Kitamura, Touko; Yamazaki Yoshihiro; Ai, Hironobu

2004-01-01

In January 2004, Facility Attachment (FA) for Rokkasho Reprocessing Plant (RRP) was entered into force and the safeguards has been implemented in accordance with the FA. So operator must carry out the effectual material accountancy on the basis of facility operation. RRP is large and complex facility and operated based on automatic and remote system. For efficient material accounting viewpoint, the system especially automatic data collection is established using RRP computer network. The paper describes the outline of material accountancy system, the structure of RRP computer network including how to collect the source data, to convert the batch data and the reporting. (author)

User-Oriented Project Accounting System.

Science.gov (United States)

Hess, Larry G.; Alcorn, Lisa S.

1990-01-01

The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

Development of a personal computer-based state system of accounting for/and control of nuclear materials

International Nuclear Information System (INIS)

Markov, A.

1986-09-01

An IBM-PC and compatible based state system of accounting for and control of nuclear materials under international safeguards (state-level SSAC) is presented. The system works under DOS version 2.0 and above. It consists of a single-module Safeguards Report Editor which is a multi-function menu-driven code written in BASIC. The Editor may be run both in interactive mode and as an EXEC module. The output represents four types of material accounting reports on diskette, suitable for direct input into the IAEA Safeguards Information System (ISIS). In the first part of the report presented, a general description of the system is given. This is complemented with a detailed User Manual where a Guide to Applications, an Operator's Guide, a Programmer's Guide and Listings are included. The system is now available. It is maintained by the Bulgarian Committee on the Uses of Atomic Energy for Peaceful Purposes

Ontology-Based e-Assessment for Accounting Education

Science.gov (United States)

Litherland, Kate; Carmichael, Patrick; Martínez-García, Agustina

2013-01-01

This summary reports on a pilot of a novel, ontology-based e-assessment system in accounting. The system, OeLe, uses emerging semantic technologies to offer an online assessment environment capable of marking students' free text answers to questions of a conceptual nature. It does this by matching their response with a "concept map" or…

Computer-based accountability system (Phase I) for special nuclear materials at Argonne-West

International Nuclear Information System (INIS)

Ingermanson, R.S.; Proctor, A.E.

1982-05-01

An automated accountability system for special nuclear materials (SNM) is under development at Argonne National Laboratory-West. Phase I of the development effort has established the following basic features of the system: a unique file organization allows rapid updating or retrieval of the status of various SNM, based on batch numbers, storage location, serial number, or other attributes. Access to the program is controlled by an interactive user interface that can be easily understood by operators who have had no prior background in electronic data processing. Extensive use of structured programming techniques make the software package easy to understand and to modify for specific applications. All routines are written in FORTRAN

Validation of risk-based performance indicators: Safety system function trends

International Nuclear Information System (INIS)

Boccio, J.L.; Vesely, W.E.; Azarm, M.A.; Carbonaro, J.F.; Usher, J.L.; Oden, N.

1989-10-01

This report describes and applies a process for validating a model for a risk-based performance indicator. The purpose of the risk-based indicator evaluated, Safety System Function Trend (SSFT), is to monitor the unavailability of selected safety systems. Interim validation of this indicator is based on three aspects: a theoretical basis, an empirical basis relying on statistical correlations, and case studies employing 25 plant years of historical data collected from five plants for a number of safety systems. Results using the SSFT model are encouraging. Application of the model through case studies dealing with the performance of important safety systems shows that statistically significant trends in, and levels of, system performance can be discerned which thereby can provide leading indications of degrading and/or improving performances. Methods for developing system performance tolerance bounds are discussed and applied to aid in the interpretation of the trends in this risk-based indicator. Some additional characteristics of the SSFT indicator, learned through the data-collection efforts and subsequent data analyses performed, are also discussed. The usefulness and practicality of other data sources for validation purposes are explored. Further validation of this indicator is noted. Also, additional research is underway in developing a more detailed estimator of system unavailability. 9 refs., 18 figs., 5 tabs

The utilization of activity-based cost accounting in hospitals.

Science.gov (United States)

Emmett, Dennis; Forget, Robert

2005-01-01

Healthcare costs are being examined on all fronts. Healthcare accounts for 11% of the gross national product and will continue to rise as the "babyboomers" reach retirement age. While ascertaining costs is important, most research shows that costing methods have not been implemented in hospitals. This study is concerned with the use of costing methods; particularly activity-based cost accounting. A mail survey of CFOs was undertaken to determine the type of cost accounting method they use. In addition, they were asked whether they were aware of activity-based cost accounting and whether they had implemented it or were planning to implement it. Only 71.8% were aware of it and only 4.7% had implemented it. In addition, only 52% of all hospitals report using any cost accounting systems. Education needs to ensure that all healthcare executives are cognizant of activity-based accounting and its importance in determining costs. Only by determining costs can hospitals strive to contain them.

An Analysis of Performance-Based Funding Policies and Recommendations for the Florida College System

Science.gov (United States)

Balog, Scott E.

2016-01-01

Nearly 30 states have adopted or are transitioning to performance-based funding programs for community colleges that allocate funding based on institutional performance according to defined metrics. While embraced by state lawmakers and promoted by outside advocacy groups as a method to improve student outcomes, enhance accountability and ensure…

Nuclear material statistical accountancy system

International Nuclear Information System (INIS)

Argentest, F.; Casilli, T.; Franklin, M.

1979-01-01

The statistical accountancy system developed at JRC Ispra is refered as 'NUMSAS', ie Nuclear Material Statistical Accountancy System. The principal feature of NUMSAS is that in addition to an ordinary material balance calcultation, NUMSAS can calculate an estimate of the standard deviation of the measurement error accumulated in the material balance calculation. The purpose of the report is to describe in detail, the statistical model on wich the standard deviation calculation is based; the computational formula which is used by NUMSAS in calculating the standard deviation and the information about nuclear material measurements and the plant measurement system which are required as data for NUMSAS. The material balance records require processing and interpretation before the material balance calculation is begun. The material balance calculation is the last of four phases of data processing undertaken by NUMSAS. Each of these phases is implemented by a different computer program. The activities which are carried out in each phase can be summarised as follows; the pre-processing phase; the selection and up-date phase; the transformation phase, and the computation phase

A measurement-based performability model for a multiprocessor system

Science.gov (United States)

Ilsueh, M. C.; Iyer, Ravi K.; Trivedi, K. S.

1987-01-01

A measurement-based performability model based on real error-data collected on a multiprocessor system is described. Model development from the raw errror-data to the estimation of cumulative reward is described. Both normal and failure behavior of the system are characterized. The measured data show that the holding times in key operational and failure states are not simple exponential and that semi-Markov process is necessary to model the system behavior. A reward function, based on the service rate and the error rate in each state, is then defined in order to estimate the performability of the system and to depict the cost of different failure types and recovery procedures.

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.

Management accounting techniques and corporate performance of manufacturing industries

Directory of Open Access Journals (Sweden)

Ardiansyah Rasyid

2017-03-01

Full Text Available This research is to investigate that some factors that affect the new adoption in management accounting techniques on the Indonesia manufacturing industries, specifically in Jakarta, Bogor, Depok, Tangerang and Bekasi regions. The research can give a clearer portrait of how some factors can significantly affect the adoption of management accounting techniques. The research used some questioners which were sent to respondents who work in manufacturing industries as a middle level management. The methods used to distribute the questioners to respondents were by door to door, by e-mail and by media telecommunication (what’s app or close relationship up to hundreds questioners. We obtained 45 respondents but we eliminated one respondent, because they are not suitable to the research requirements. The research model contains the two paths. The first path contains 7 variables that divided by six exogenous variables to affect one endogenous variable and the next path model is from the three variables, that are divided to the one mediating variable and the other one exogenous variables to affect one endogenous variable (like path modelling. The research result shows that high competition does not affect the new accounting adoption but the other five variables; cost system changing, technology changes, organization climate, consumer demand and size significantly affect the new accounting adoption. For the next path, the research finds that the new accounting adoption can significantly affect corporate performance and also corporate performance measurement perception.

Verification Account Management System (VAMS)

Data.gov (United States)

Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

Student Academic Performance in Undergraduate Managerial-Accounting Courses

Science.gov (United States)

Al-Twaijry, Abdulrahman Ali

2010-01-01

The author's purpose was to identify potential factors possibly affecting student performance in three sequential management-accounting courses: Managerial Accounting (MA), Cost Accounting (CA), and Advanced Managerial Accounting (AMA) within the Saudi Arabian context. The sample, which was used to test the developed hypotheses, included 312…

OBJECTIVES AND FUNCTIONS OF FINANCIAL STATEMENTS UNDER ACCOUNTING INFORMATION SYSTEM AT TRADE ENTITIES

Directory of Open Access Journals (Sweden)

CARAIMAN ADRIAN-COSMIN

2015-12-01

Full Text Available As Radu said (2009, pag. 91 [6] logical approach developed by accounting, presentation of an exact image of the heritage, the financial situation and financial results, based on a rational thought, a gradual knowledge domain investigated, concepts, tools and processes that allow a better understanding of the essence of economic phenomena and processes. Theoretical framework brings together a number of concepts that are considered fundamental to regulatory or accounting systems applied at the level of the entity to have clearly specified the coordinates of the base and are able to achieve cohesion between the objective of financial statements as true and fair view, financial information and policy characteristics and estimation techniques as a form of expression towards the recognition and presentation of economic reality. The author considers, in the context of the defined system applied within the accounting entities in general, that principles, presents not only a crucial premise, as well as needed necessity in order to show an exact image of the performance and financial position of the entity.

System analysis for material control and accountancy technology

International Nuclear Information System (INIS)

Persiani, P.J.; Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.

1987-01-01

The systems analysis for material control and accountancy technology (SAMCAT) program involves a working group structured to ensure that direct operating measurements, accountancy experience, and knowledge of the processes and flows of nuclear material in the total US Department of Energy (DOE) complex of production fuel cycles would be the major bases for developing and implementing a plan of action. This working group consists of facility operators, DOE Office of Safeguards Security headquarters and field offices, and government laboratories. The program focus is to develop a system for decision support in validating the material control and accountancy (MC ampersand A) aspects of the masters safeguards and security agreements effectiveness and in evaluating proposed MC ampersand A upgrades. This paper is a status report on the current capabilities of the system

Accounting for Investement Property Under Romanian Accounting System

OpenAIRE

Sava Raluca

2015-01-01

Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

5 CFR 10.2 - Accountability systems.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

Board Characteristics and Accounting Performance in Banking Industry: The Indonesian Experience

Directory of Open Access Journals (Sweden)

Muhammad Agung Prabowo

2018-02-01

Full Text Available This paper examines the effect of board characteristics on accounting return in Indonesian banking industry. The conceptual framework borrows from agency theory claiming that board is held liable for monitoring responsibilities and that monitoring effectiveness will lead to higher corporate achievement. Yet the theory predicts that board characteristics matter in constituting firm performance. It is hypothesized that leadership structure, representation of independent directors, board size, and the rank of college board chairperson attended are necessary attributes enable the board to deliver better performance. The investigation is based on a dataset consisting of 83 banks during 2009-2015. Panel data analysis reveal that the proportion of independent directors, board leadership structure, and board size shows insignificant influence. The rank of universities the board chairperson graduated is found to have an impact on accounting earnings. The impact is robust after the type of controlling owners is taken into account. Yet the association between university rank and performance is more pronounced in the listed-banks.

Accounting - a Normative Representation of Economic Reality?

Directory of Open Access Journals (Sweden)

Gianina Roman

2010-07-01

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

PRINCIPLES- AND RULES-BASED ACCOUNTING DEBATE. IMPLICATIONS FOR AN EMERGENT COUNTRY

Directory of Open Access Journals (Sweden)

Deaconu Adela

2011-07-01

Full Text Available By a qualitative analysis, this research observes whether a principles-based system or a mixed version of it with the rules-based system, applied in Romania - an emergent country - is appropriate taking into account the mentalities, the traditions, and other cultural elements that were typical of a rules-based system. We support the statement that, even if certain contextual variables are common to other developed countries, their environments significantly differ. To be effective, financial reporting must reflect the firm's context in which it is functioning. The research has a deductive approach based on the analysis of the cultural factors and their influence in the last years. For Romania it is argue a lower accounting professionalism associated with a low level of ambiguity tolerance. For the stage analysed in this study (after the year 2005 the professional reasoning - a proxy for the accounting professional behaviour - took into consideration the fiscal and legal requirements rather than the accounting principles and judgments. The research suggest that the Romanian accounting practice and the professionals are not fully prepared for a principles-based system environment, associated with the ability to find undisclosed events, facing ambiguity, identifying inferred relationships and using intuition, respectively working with uncertainty. We therefore reach the conclusion that in Romania institutional amendments affecting the professional expertise would be needed. The accounting regulations must be chosen with great caution and they must answer and/ or be adjusted, even if the process would be delayed, to national values, behaviour of companies and individual expertise and beliefs. Secondly, the benefits of applying accounting reasoning in this country may be enhanced through a better understanding of their content and through practical exercise. Here regulatory bodies may intervene for organizing professional training programs and acting

Nuclear material control and accountancy planning and performance testing

International Nuclear Information System (INIS)

Mike Enhinger; Dennis Wilkey; Rod Martin; Ken Byers; Brian Smith

1999-01-01

An overview of performance testing as used at U.S. Department of Energy facilities is provided. Performance tests are performed on specific aspects of the regulations or site policy. The key issues in establishing a performance testing program are: identifying what needs to be tested; determining how to test; establishing criteria to evaluate test results. The program elements of performance testing program consist of: planning; coordination; conduct; evaluation. A performance test may be conducted of personnel or equipment. The DOE orders for nuclear material control and accountancy are divided into three functional areas: program administration, material accounting, and material control. Examples performance tests may be conducted on program administration, accounting, measurement and measurement control, inventory, and containment [ru

Combating QR-Code-Based Compromised Accounts in Mobile Social Networks.

Science.gov (United States)

Guo, Dong; Cao, Jian; Wang, Xiaoqi; Fu, Qiang; Li, Qiang

2016-09-20

Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices' operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors' messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System)-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.

Combating QR-Code-Based Compromised Accounts in Mobile Social Networks

Directory of Open Access Journals (Sweden)

Dong Guo

2016-09-01

Full Text Available Cyber Physical Social Sensing makes mobile social networks (MSNs popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices’ operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors’ messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.

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

Directory of Open Access Journals (Sweden)

Andréia Carpes Dani

2014-09-01

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

Overview of DYMCAS, the Y-12 Material Control And Accountability System

International Nuclear Information System (INIS)

Alspaugh, D. H.

2001-01-01

This paper gives an overview of DYMCAS, the material control and accountability information system for the Y-12 National Security Complex. A common misconception, even within the DOE community, understates the nature and complexity of material control and accountability (MC and A) systems, likening them to parcel delivery systems tracking packages at various locations or banking systems that account for money, down to the penny. A major point set forth in this paper is that MC and A systems such as DYMCAS can be and often are very complex. Given accountability reporting requirements and the critical and sensitive nature of the task, no MC and A system can be simple. The complexity of site-level accountability systems, however, varies dramatically depending on the amounts, kinds, and forms of nuclear materials and the kinds of processing performed at the site. Some accountability systems are tailored to unique and highly complex site-level materials and material processing and, consequently, are highly complex systems. Sites with less complexity require less complex accountability systems, and where processes and practices are the same or similar, sites on the mid-to-low end of the complexity scale can effectively utilize a standard accountability system. In addition to being complex, a unique feature of DYMCAS is its integration with the site production control and manufacturing system. This paper will review the advantages of such integration, as well as related challenges, and make the point that the effectiveness of complex MC and A systems can be significantly enhanced through appropriate systems integration

Professional performance attributes according to accounting entrepreneurs from greater São Paulo

Directory of Open Access Journals (Sweden)

Ivam Ricardo Peleias

2015-06-01

Full Text Available Accounting has a broad activity universe, which requires skilled professionals who are prepared to practice the profession. One possibility is to be an accounting entrepreneur, whose profile requires specific attributes and attitudes. The results reported on in this paper derive from a research developed using the oral history technique, concerning the identification and analysis of attributes valued in the performance of the profession by accounting entrepreneurs from greater São Paulo. A field research was developed, involving face-to-face interviews with a group of seven accounting entrepreneurs of outstanding professional reputation, seeking evidence on the administration of the accounting organization and on the interviewees’ entrepreneurial profile. The theoretical framework was focused on the accounting organizations and the entrepreneurial behavior. The data revealed common attributes and profiles needed to perform the profession among the interviewees and the accounting organizations they manage, such as: they started the organizations in a simple manner, in a family environment; the organizations are structured in a departmentalized manner, delegating powers; they declared having achieved an outstanding position in the accounting segment with great work, dedication and persistence; they execute their activities based on ethics, honesty and seriousness; they look for new challenges and enterprises and target the valuation of the accounting profession.

Inventory management in the environment and the theory of constraints management accounting system throughput accounting

OpenAIRE

Elsukova Tatiana Vasilevna

2014-01-01

This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

Development of a comprehensive nuclear materials accountancy system at JAEA

International Nuclear Information System (INIS)

Takeda, Hideyuki; Usami, Masayuki; Hirosawa, Naonori; Fujita, Yoshihisa; Kodani, Yoshiki; Komata, Kazuhiro

2007-01-01

The Japan Atomic Energy Agency (JAEA) is submitting various types of accounting reports of international controlled materials to the Ministry of Education, Culture, Sports, Science, and Technology (MEXT) based on domestic laws and regulations. JAEA developed a comprehensive Nuclear Material Accountancy System to achieve uniform management of the data of each facility by using a company-wide database. Personal computers in each facility are connected throughout the company using an in-house network to create the comprehensive Nuclear Material Accountancy System. This System uses personal computers to facilitate timely communication and for easy maintenance and operation. Efficient data processing and quality control functions for accountancy reporting are also realized by this System. In addition, the System has the ability to extract and summarize data about Plutonium Management in the company for public announcement. This report introduces and describes the details and functions of this System. (author)

Development and operation of nuclear material accounting system of JAERI

International Nuclear Information System (INIS)

Obata, Takashi; Numata, Kazuyoshi; Namiki, Shinji; Yamauchi, Takahiro

2003-01-01

For the nuclear material accounting system, the mainframe computer had been used in Japan Atomic Energy Research Institute (JAERI). For the purpose of more flexible use and easy operation, the PC base accounting system has been developed since 1999, and operation started from October, 2002. This system consists of the server with the database software and the client PC with original application software. The functions of this system are the input and edit of data, the creation of inspection correspondence data, and creation of a report to the states. Furthermore, it is also possible to create the Web application which used accounting data on a user level by using the programming language. Now, this system is being specialized in JAERI, but it is during a plan to develop as a system which can be also used at other institutions and organization. In the paper, the outline and operating situation of the nuclear material accounting system of JAERI are presented. (author)

A passive automated personnel accountability system for reactor emergency preparedness

International Nuclear Information System (INIS)

Zimmerman, R.O.; DeLisle, G.V.; Hickey, E.E.

1988-04-01

In 1985 a project was undertaken at the N Reactor on the Hanford Site to develop an automated personnel accountability system to ensure accountability of all personnel within 30 minutes of a site evacuation. The decision to develop such a system was made after a full-scale evacuation drill showed that the manual accountability system in use at the time was inadequate to meet the 30-minute requirement. Accountability systems at commercial nuclear power plants were evaluated, but found to be unsuitable because they were not passive, that is, they required action on part of the user for the system to work. Approximately 2500 people could be required to evacuate the 100-N Area. Therefore, a card key system or badge exchange system was judged not to be feasible. A passive accountability system was desired for N Reactor to allow personnel to enter and leave the site in a more timely manner. To meet the need for an automated accountability system at N Reactor, a special Evacuation Accountability System (EVACS) was designed and developed. The EVACS system has three basic components: the transponder, a credit card-sized device worn with the security badge; portal monitors, which are electronically activated by the transponder; and a computer information system that contains the personnel data base. Each person wearing a transponder is accounted for automatically by walking through a portal. In this paper, a description of the hardware and software will be presented, together with problems encountered and lessons learned while adapting an existing technology to this particular use. The system is currently installed and requires acceptance testing before becoming operational

Accounting for Marketing: Marketing Performance Through Financial Results

OpenAIRE

Levent KOSAN

2014-01-01

Accounting, especially strategic management accounting, provides significant contributions to companies for decisions in environments of intense competition. Accounting, which has positive effects of company strategy development and management, has become a required facet of marketing, another area that has gained significance. The aim of this study is to assess the contributions of accounting to marketing performance management and other areas related to marketing development and to evaluate...

Display of the information model accounting system

Directory of Open Access Journals (Sweden)

Matija Varga

2011-12-01

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

ACCOUNTING, AN ESSENTIAL COMPONENT OF THE INFORMATION SYSTEM

Directory of Open Access Journals (Sweden)

PALIU -POPA LUCIA

2013-02-01

Full Text Available In the context of deep financial and economic transformations taking place both nationally and globally, theneed and appropriateness of ongoing and increased involvement of accounting information in the management processis increasingly obvious under the increasing credibility and relevance of such information in user perception. Althoughthe data, information and knowledge provided by accounting are not the only ones characterizing a particular economicunit, we believe they are an essential element for analysis and assessment of the entity's statement of assets, motivationaccording to which accounting is seen by the management, and not only, as the core of the information system.Thus, the accounting information experiences a wide revaluation on all the decision-making stages specific toa field of activity, materialized, for this purpose, in economic and financial indicators that are obtained either directlyfrom synthetic and analytical accounts, or through calculations based on them, regularly and periodically, dependingon the need and possibility of operational knowledge of such indicators or only at certain times.Therefore the main purpose of the accounting information system is to provide each user, according to itsresponsibilities and tasks, with all the necessary information, representing both an interface between the operating andthe management system of the entity, but also an element connecting the internal and the external environment of thecompany, a perspective that motivates our scientific approach orientation in the research of accounting informationand its role in the decision making process.

Professional accounting media - accountants handing over control to the system

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2010-01-01

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

ACCOUNTING FOR MARKETING: MARKETING PERFORMANCE THROUGH FINANCIAL RESULTS

Directory of Open Access Journals (Sweden)

Levent KOSAN

2014-10-01

Full Text Available Accounting, especially strategic management accounting, provides significant contributions to companies for decisions in environments of intense competition. Accounting, which has positive effects of company strategy development and management, has become a required facet of marketing, another area that has gained significance. The aim of this study is to assess the contributions of accounting to marketing performance management and other areas related to marketing development and to evaluate the relationship and synergies between marketing and accounting with comparative examples.

Inventory management in the environment and the theory of constraints management accounting system throughput accounting

Directory of Open Access Journals (Sweden)

Elsukova Tatiana Vasilevna

2014-02-01

Full Text Available This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

Science.gov (United States)

Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

Annual Reviews of User Accounting Controls for the Washington Headquarters Services Allotment Accounting System

National Research Council Canada - National Science Library

1996-01-01

The purpose of annual accounting system reviews is to determine whether DoD accounting systems are in compliance with accounting principles, standards, and related accounting requirements established...

Prerequisite Change and Its Effect on Intermediate Accounting Performance

Science.gov (United States)

Huang, Jiunn; O'Shaughnessy, John; Wagner, Robin

2005-01-01

As of Fall 1996, San Francisco State University changed its introductory financial accounting course to focus on a "user's" perspective, de-emphasizing the accounting cycle. Anticipating that these changes could impair subsequent performance, the Department of Accounting instituted a new prerequisite for intermediate accounting: Students would…

Performance-Based Measurement: Action for Organizations and HPT Accountability

Science.gov (United States)

Larbi-Apau, Josephine A.; Moseley, James L.

2010-01-01

Basic measurements and applications of six selected general but critical operational performance-based indicators--effectiveness, efficiency, productivity, profitability, return on investment, and benefit-cost ratio--are presented. With each measurement, goals and potential impact are explored. Errors, risks, limitations to measurements, and a…

The symbol grounding problem revisited: a thorough evaluation of the ANS mapping account and the proposal of an alternative account based on symbol-symbol associations.

Directory of Open Access Journals (Sweden)

Bert Reynvoet

2016-10-01

Full Text Available Recently, a lot of studies in the domain of numerical cognition have been published demonstrating a robust association between numerical symbol processing and individual differences in mathematics achievement. Because numerical symbols are so important for mathematics achievement, many researchers want to provide an answer on the ‘symbol grounding problem’, i.e., how does a symbol acquires its numerical meaning? The most popular account, the ANS mapping account, assumes that a symbol acquires its numerical meaning by being mapped on a non-verbal and Approximate Number System (ANS. Here, we critically evaluate four arguments that are supposed to support this account, i.e., (1 there is an evolutionary system for approximate number processing, (2 non-symbolic and symbolic number processing show the same behavioral effects, (3 non-symbolic and symbolic numbers activate the same brain regions which are also involved in more advanced calculation and (4 non-symbolic comparison is related to the performance on symbolic mathematics achievement tasks. Based on this evaluation, we conclude that all of these arguments and consequently also the mapping account are questionable. Next we explored less popular alternative, where small numerical symbols are initially mapped on a precise representation and then, in combination with increasing knowledge of the counting list result in an independent and exact symbolic system based on order relations between symbols. We evaluate this account by reviewing evidence on order judgement tasks following the same four arguments. Although further research is necessary, the available evidence so far suggests that this symbol-symbol association account should be considered as a worthy alternative of how symbols acquire their meaning.

The Symbol Grounding Problem Revisited: A Thorough Evaluation of the ANS Mapping Account and the Proposal of an Alternative Account Based on Symbol-Symbol Associations.

Science.gov (United States)

Reynvoet, Bert; Sasanguie, Delphine

2016-01-01

Recently, a lot of studies in the domain of numerical cognition have been published demonstrating a robust association between numerical symbol processing and individual differences in mathematics achievement. Because numerical symbols are so important for mathematics achievement, many researchers want to provide an answer on the 'symbol grounding problem,' i.e., how does a symbol acquires its numerical meaning? The most popular account, the approximate number system ( ANS ) mapping account , assumes that a symbol acquires its numerical meaning by being mapped on a non-verbal and ANS. Here, we critically evaluate four arguments that are supposed to support this account, i.e., (1) there is an evolutionary system for approximate number processing, (2) non-symbolic and symbolic number processing show the same behavioral effects, (3) non-symbolic and symbolic numbers activate the same brain regions which are also involved in more advanced calculation and (4) non-symbolic comparison is related to the performance on symbolic mathematics achievement tasks. Based on this evaluation, we conclude that all of these arguments and consequently also the mapping account are questionable. Next we explored less popular alternative, where small numerical symbols are initially mapped on a precise representation and then, in combination with increasing knowledge of the counting list result in an independent and exact symbolic system based on order relations between symbols. We evaluate this account by reviewing evidence on order judgment tasks following the same four arguments. Although further research is necessary, the available evidence so far suggests that this symbol-symbol association account should be considered as a worthy alternative of how symbols acquire their meaning.

Understanding Internal Accountability in Nigeria’s Routine Immunization System: Perspectives From Government Officials at the National, State, and Local Levels

Directory of Open Access Journals (Sweden)

Daniel J. Erchick

2017-07-01

Full Text Available Background Routine immunization coverage in Nigeria has remained low, and studies have identified a lack of accountability as a barrier to high performance in the immunization system. Accountability lies at the heart of various health systems strengthening efforts recently launched in Nigeria, including those related to immunization. Our aim was to understand the views of health officials on the accountability challenges hindering immunization service delivery at various levels of government. Methods A semi-structured questionnaire was used to interview immunization and primary healthcare (PHC officials from national, state, local, and health facility levels in Niger State in north central Nigeria. Individuals were selected to represent a range of roles and responsibilities in the immunization system. The questionnaire explored concepts related to internal accountability using a framework that organizes accountability into three axes based upon how they drive change in the health system. Results Respondents highlighted accountability challenges across multiple components of the immunization system, including vaccine availability, financing, logistics, human resources, and data management. A major focus was the lack of clear roles and responsibilities both within institutions and between levels of government. Delays in funding, especially at lower levels of government, disrupted service delivery. Supervision occurred less frequently than necessary, and the limited decision space of managers prevented problems from being resolved. Motivation was affected by the inability of officials to fulfill their responsibilities. Officials posited numerous suggestions to improve accountability, including clarifying roles and responsibilities, ensuring timely release of funding, and formalizing processes for supervision, problem solving, and data reporting. Conclusion Weak accountability presents a significant barrier to performance of the routine immunization

Cost and performance analysis of physical security systems

International Nuclear Information System (INIS)

Hicks, M.J.; Yates, D.; Jago, W.H.

1997-01-01

CPA - Cost and Performance Analysis - is a prototype integration of existing PC-based cost and performance analysis tools: ACEIT (Automated Cost Estimating Integrated Tools) and ASSESS (Analytic System and Software for Evaluating Safeguards and Security). ACE is an existing DOD PC-based tool that supports cost analysis over the full life cycle of a system; that is, the cost to procure, operate, maintain and retire the system and all of its components. ASSESS is an existing DOE PC-based tool for analysis of performance of physical protection systems. Through CPA, the cost and performance data are collected into Excel workbooks, making the data readily available to analysts and decision makers in both tabular and graphical formats and at both the system and subsystem levels. The structure of the cost spreadsheets incorporates an activity-based approach to cost estimation. Activity-based costing (ABC) is an accounting philosophy used by industry to trace direct and indirect costs to the products or services of a business unit. By tracing costs through security sensors and procedures and then mapping the contributions of the various sensors and procedures to system effectiveness, the CPA architecture can provide security managers with information critical for both operational and strategic decisions. The architecture, features and applications of the CPA prototype are presented. 5 refs., 3 figs

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

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

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

1985-01-01

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

Tritium accountancy in fusion systems

Energy Technology Data Exchange (ETDEWEB)

Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S. [Savannah River National Laboratory, Aiken, SC (United States); Moore, M.L. [Savannah River Nuclear Solutions, Aiken, SC (United States)

2015-03-15

The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

Security features of a nuclear material accounting system

International Nuclear Information System (INIS)

Erkkila, B.H.

1988-01-01

The Los Alamos Nuclear Material Accounting and Safeguards System (MASS) is a near-real-time accountability system for bulk materials, discrete items, and materials undergoing dynamic processing. MASS has evolved from a 80-column, card-based process control system to a very sophisticated computer system. Recently, the computer hardware was upgraded to a modern transaction oriented central computer system designed to accommodate extensive growth in the foreseeable future. The security of the MASS computer system is provided through various access controls. There are two kinds of access controls to be addressed. They are physical access control to the hardware which make up the system and access control to the software. There are many features which provide a measure of security to the hardware that are discussed. Access to the software is controlled by a security password. Access to various transaction activities in the system is controlled through the level of MASS under privilege. Details of MASS user privilege are discussed

As Easy as ABC: Re-engineering the Cost Accounting System.

Science.gov (United States)

Trussel, John M.; Bitner, Larry N.

1996-01-01

To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

Accounting for Investement Property Under Romanian Accounting System

Directory of Open Access Journals (Sweden)

Sava Raluca

2015-04-01

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

Computerized real-time materials accountability system for safeguards material control

International Nuclear Information System (INIS)

Spencer, W.F.; Affel, R.G.; Austin, H.C.; Nichols, J.P.; Stoutt, B.H.; Wachter, J.W.

1975-01-01

A real-time, computer-based system is described which provides safeguards material control at the Oak Ridge National Laboratory. Originally installed in 1972 to provide computerized real-time fissile materials accountability for criticality control purposes, the system has been expanded to provide accountability of all source and nuclear materials (SNM) and to utilize the on-line inventory files in support of the Laboratory physical protection and surveillance procedures. (auth)

Accounting Information Systems for Decision Making

NARCIS (Netherlands)

Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.

2013-01-01

​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human

Academic Performance in Accounting: Is There a Gender Gap?

Science.gov (United States)

Hanks, George F.; Shivaswamy, Melkote

1985-01-01

A study of 435 students (229 male, 206 female) in junior level accounting classes found positive answers to these questions: (1) Do women, on the whole, perform as well as men do in accounting classes? and (2) Are women often the top performers of the class? (CT)

Performance Management: The Neglected Imperative of Accountability Systems in Education

Science.gov (United States)

Mosoge, M. J.; Pilane, M. W.

2014-01-01

The first aim of this paper is to clarify the concept "performance management" as an aspect of the Integrated Quality Management System (IQMS). The second is to report on an exploration into the experiences and perceptions of management teams in the implementation of performance management. As part of the qualitative research design, the…

IMPLICATIONS REGARDING IMPLEMENTATION OF IAS/IFRS IN THE ROMANIAN ACCOUNTING SYSTEM

OpenAIRE

Alice Ţînţă; Marilena Zuca

2013-01-01

Implementing international and domestic accounting standards is very difficult. This calls for a discussion referring to the opportunity of adopting standards from other cultures- mentalities deeply rooted into principles- hence the difficulty to implement. Implementing IFRS means more than a simple change of accounting regulations. It represents a new assessment of performance that must be implemented into the entire entity. This new system might enforce decisive changes regarding accounting...

The Role of the Patrimonial Result Account in Rendering Performance in the Secondary Educational Institutions

Directory of Open Access Journals (Sweden)

Daniela Vitan

2016-01-01

Full Text Available Through its tools, in particular through patrimonial result account, accounting gives information about the performance in the secondary educational institutions and beyond. In the work ”Informational valence regarding the role of the patrimonial result account in rendering performance at secondary educational institutions” it is presented an analysis model of the performance in the pre-university education institutions based on the economic-financial indicators. These indicator simply an analysis of the dynamics and structure of revenues, costs, results and enable the knowledge of the resource management in order to cover expenses from the revenue, their evolution and their total balance. The analysis was based on hypothetical data over a period of two years, and after this period it was determined that the institution has managed to maintain its level of efficiency in resource management.

Pengaruh Customer Accounting Sebagai Strategic Management Accounting Techniques Dan Customer Orientation Terhadap Organizational Performance

OpenAIRE

Lisa, Valentine

2015-01-01

This Study was done to examine the affect of customer accounting as strategic management accounting techniques and customer orientation to organizational performance. This study used primary data from questionnaires which were distributed to 50 manufacturing companies in Surabaya and Sidoarjo. The data collected would be analyzed by using Partial Least Square method to test the hypothesis. The result showed there were positive and significant influence from customer accounting and customer o...

Human performance: An essential element in materials control and accountability

International Nuclear Information System (INIS)

Haber, S.B.; Allentuck, J.

1996-01-01

The importance of the role of human performance in the successful and effective operation of many activities throughout many industries has been well documented. Most closely related to the materials control and accountability area is the work in human factors that has been ongoing in the U.S. nuclear industry since the Three Mile Island Nuclear Power Plant accident in 1979. Research related to the role of human reliability, human-system interface, and organization and management influences has been and is still being conducted to identify ways to enhance the safe and effective operation of nuclear facilities. This paper will discuss these human performance areas and how they relate to the materials control and accountability area. Particular attention will be focussed on the notion of open-quotes safety cultureclose quotes and how it can be defined and measured for understanding the values and attitudes held by individuals working in the materials control area. It is widely believed that the culture of an organization, which reflects the expectations and values of the management of an organization, is a key element to the operation of that organization. The human performance element is one which has not received a great deal of consideration in the materials control and accountability area and yet it will be demonstrated that it is an essential component to ensure the success of safeguards activities

Research of System Building Basing on the Low Carbon Economy About Carbon Accounting for the Enterprise

Directory of Open Access Journals (Sweden)

Yao Liqiong

2016-01-01

Full Text Available As global warming has become truth, is developing as a new economic model, The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement, record and information disclosure of the enterprise carbon accounting on the way of low carbon economy, its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China’s national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.

Accounting standards and earnings management : The role of rules-based and principles-based accounting standards and incentives on accounting and transaction decisions

NARCIS (Netherlands)

Beest, van F.

2012-01-01

This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction

48 CFR 32.503-3 - Initiation of progress payments and review of accounting system.

Science.gov (United States)

2010-10-01

... payments and review of accounting system. 32.503-3 Section 32.503-3 Federal Acquisition Regulations System... on Costs 32.503-3 Initiation of progress payments and review of accounting system. (a) For... review (within the last 12 months) to be (1) reliable, competent, and capable of satisfactory performance...

Beyond Gender Performance in Accounting: Does Personality Distinction Matter?

Science.gov (United States)

Fallan, Lars; Opstad, Leiv

2014-01-01

This study questions whether the contradictory results from previous studies of gender and performance in accounting is because gender has no mutually homogeneous groups. A combination of gender and personality types will provide a more balanced picture of academic performance in accounting. There are three main findings in this study: the…

Using Chronic Absence in a Multi-Metric Accountability System. Policy Memo 16-1

Science.gov (United States)

Hough, Heather

2016-01-01

With the passage of the Every Student Succeeds Act (ESSA) of 2015, California must integrate additional measures of student and school performance into the state-wide accountability system. To support the conversation as policymakers consider if/how to include chronic absenteeism data in the state's accountability system, PACE has conducted an…

U.S. Department of Education FY 2003 Performance and Accountability Report.

Science.gov (United States)

Department of Education, Washington, DC.

This is a report on the progress of the U.S. Department of Education's accounting systems and management controls. Sections include: (1) Management's Discussion and Analysis; (2) Performance Details; (3) Financial Details; and (4) Other Statutorily Required Reports. Five appendixes are included along with a glossary of terms and a list of figures.…

THE NEED FOR MANAGERIAL ACCOUNTING SYSTEMS

Directory of Open Access Journals (Sweden)

Flavius-Andrei GUINEA

2016-12-01

Full Text Available The implementation of a managerial accounting system represents a genuine initiative for implementing change, this involving the need for change, a vision of change and strategy, and last, but not least, innovation stimulation. In the last decades, the implementation of such a system translated into a broader reform, including the management system used. A management control system, once implemented, tends to attract the manifestation of creative accounting phenomena, especially in times of crisis. Taking these into consideration, the article aims to highlight the importance of the implementation of a modern managerial accounting system in the Romanian firms, as well as to analyse the potential consequences of this process, from the author’s point of view.

The Key Success and Strategic Role of Accrual Based Accounting Implementation

OpenAIRE

Surepno, Surepno

2015-01-01

Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementati...

Federal Automated Information System of Nuclear Material Control and Accounting: Uniform System of Reporting Documents

International Nuclear Information System (INIS)

Pitel, M V; Kasumova, L; Babcock, R A; Heinberg, C

2003-01-01

One of the fundamental regulations of the Russian State System for Nuclear Material Accounting and Control (SSAC), ''Basic Nuclear Material Control and Accounting Rules,'' directed that a uniform report system be developed to support the operation of the SSAC. According to the ''Regulation on State Nuclear Material Control and Accounting,'' adopted by the Russian Federation Government, Minatom of Russia is response for the development and adoption of report forms, as well as the reporting procedure and schedule. The report forms are being developed in tandem with the creation of an automated national nuclear material control and accounting system, the Federal Information System (FIS). The forms are in different stages of development and implementation. The first report forms (the Summarized Inventory Listing (SIL), Summarized Inventory Change Report (SICR) and federal and agency registers of nuclear material) have already been created and implemented. The second set of reports (nuclear material movement reports and the special anomaly report) is currently in development. A third set of reports (reports on import/export operations, and foreign nuclear material temporarily located in the Russian Federation) is still in the conceptual stage. To facilitate the development of a unified document system, the FIS must establish a uniform philosophy for the reporting system and determine the requirements for each reporting level, adhering to the following principles: completeness--the unified report system provides the entire range of information that the FIS requires to perform SSAC tasks; requisite level of detail; hierarchical structure--each report is based on the information provided in a lower-level report and is the source of information for reports at the next highest level; consistency checking--reports can be checked against other reports. A similar philosophy should eliminate redundancy in the different reports, support a uniform approach to the contents of

Performance management: the neglected imperative of accountability systems in education

Directory of Open Access Journals (Sweden)

M J Mosoge

2014-01-01

Full Text Available The first aim of this paper is to clarify the concept "performance management" as an aspect of the Integrated Quality Management System (IQMS. The second is to report on an exploration into the experiences and perceptions of management teams in the implementation of performance management. As part of the qualitative research design, the individual interview was selectedfor use in this research. Fifteen participants drawn randomlyfrom 24 schools were interviewed. The findings revealed the weakness of integrating development with appraisal since it leads to the neglect of development in favour of appraisal which is linked to incentives. A lack of knowledge and expertise on the IQMS processes such as mentoring, coaching, and monitoring was found to hamper the zeal to implement performance management. Teachers, as co-developers of education policy on the ground, act as a driving force behind the actualisation of transformation in education. The development of teachers is therefore crucial in an education system that is in the grips of transformation.

The ambiguities of performance-based governance reforms in Italy: Reviving the fortunes of evaluation and performance measurement.

Science.gov (United States)

Marra, Mita

2018-08-01

Over the past two decades, Italy's administrative reforms have institutionalized evaluation to improve program effectiveness, staff productivity, and results-driven accountability against waste and corruption. Across ministries, regional governments, universities, schools and environmental protection agencies, seemingly unexpected consequences have emerged out of the implementation of performance measurement and evaluation regimes within public organizations. Formal compliance to legally binding evaluation procedures, judicially-sanctioned managerial accountability and lack of cross-agency coordination coupled with long-standing cultural separations among evaluators are some of the ambiguities associated with a performance-based governance system within Italian public administration. Building upon the 'new governane theory,' and qualitative fieldwork, I explore the political consequences of evaluation and performance measurement for possible improvements. From a normative perspective, greater integration between program evaluation and performance measurement can support organizational learning and democratic accountability both at the central and local level. Copyright © 2017 Elsevier Ltd. All rights reserved.

Compare the Chinese and American Accounting Management System

Institute of Scientific and Technical Information of China (English)

刘晨

2014-01-01

Cultureplays an important role in the development of accounting. Dif erent culture environments foster dif erent accountants, andthen dif erent accounting subcultures, which wil have dif erent influence on the choice of accounting systems. Dif erent cultures in China and the United States influenced the two countries accounting system, which lead to dif erent management system.

Nuclear Material Control and Accountability System Effectiveness Tool (MSET)

International Nuclear Information System (INIS)

Powell, Danny H.; Elwood, Robert H. Jr.; Roche, Charles T.; Campbell, Billy J.; Hammond, Glenn A.; Meppen, Bruce W.; Brown, Richard F.

2011-01-01

A nuclear material control and accountability (MC and A) system effectiveness tool (MSET) has been developed in the United States for use in evaluating material protection, control, and accountability (MPC and A) systems in nuclear facilities. The project was commissioned by the National Nuclear Security Administration's Office of International Material Protection and Cooperation. MSET was developed by personnel with experience spanning more than six decades in both the U.S. and international nuclear programs and with experience in probabilistic risk assessment (PRA) in the nuclear power industry. MSET offers significant potential benefits for improving nuclear safeguards and security in any nation with a nuclear program. MSET provides a design basis for developing an MC and A system at a nuclear facility that functions to protect against insider theft or diversion of nuclear materials. MSET analyzes the system and identifies several risk importance factors that show where sustainability is essential for optimal performance and where performance degradation has the greatest impact on total system risk. MSET contains five major components: (1) A functional model that shows how to design, build, implement, and operate a robust nuclear MC and A system (2) A fault tree of the operating MC and A system that adapts PRA methodology to analyze system effectiveness and give a relative risk of failure assessment of the system (3) A questionnaire used to document the facility's current MPC and A system (provides data to evaluate the quality of the system and the level of performance of each basic task performed throughout the material balance area (MBA)) (4) A formal process of applying expert judgment to convert the facility questionnaire data into numeric values representing the performance level of each basic event for use in the fault tree risk assessment calculations (5) PRA software that performs the fault tree risk assessment calculations and produces risk importance

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

OpenAIRE

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

2017-01-01

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

The Performance of New Accrual Accounting Plan in Tehran University of Medical Sciences from Financial Staff Perspective: A Cross-sectional Analysis

Directory of Open Access Journals (Sweden)

Alireza Mahboub Ahari

2015-08-01

Full Text Available ​ Background and objectives : Accrual Accounting System was developed to determine the actual cost of organizational performance. This type of accounting approach is adopted as a main control lever for development and implementation of operational budget within public organizations. Since medical universities play a significant role in society's health and the major part of the country’s budget is devoted to it, the study was accomplished to study the main findings of Iranian New Financial Plan in a governmental medical university. Study will provide better insight on how the plan could meet supposed objectives. Material and Methods: In this cross-sectional study, 46 accounting staffs of Tehran University of Medical Sciences (TUMS were selected by accidental sampling and studied by using a 22-item questionnaire. Respondents were asked to answer the questions about how the plan was performed in their departments and whether it was a success or a failure. We used T-Test and Analysis of Variance for mean comparison. Data were analyzed using SPSS16 software. Results: Most of the respondents were male (52.2% and graduated with bachelor degree in accounting and 65% of the respondents had at least a little knowledge of accrual accounting fundamentals. The study results showed that most of the respondents implied that the outcomes of the implemented plan were satisfying. Respondents who were graduated in financial majors had higher satisfaction rate than others. Conclusion: The role of a comprehensive information system as an underlying and challenging necessity should be emphasized in accrual accounting system. Performance based budgeting system as a frequently focused program in Iranian socio-economic public organizations and Iran’s Ministry of Health and Medical Education should be fitted with the settlement of new financial plan.

A trigeneration system based on polymer electrolyte fuel cell and desiccant wheel – Part B: Overall system design and energy performance analysis

International Nuclear Information System (INIS)

Intini, M.; De Antonellis, S.; Joppolo, C.M.; Casalegno, A.

2015-01-01

Highlights: • Seasonal simulation of a trigeneration system for building air-conditioning. • Effects of technical constraints on trigeneration system power consumption. • Optimal PEMFC unit size for maximizing trigeneration primary energy savings. - Abstract: This paper represents the second part of a major work focusing on a trigeneration system integrating a low temperature polymer electrolyte fuel cell (PEMFC) and a desiccant wheel-based air handling unit. Low temperature PEMFC systems have a significant potential in combined heating, cooling and power applications. However cogenerated heat temperature is relatively low (up to 65–70 °C), resulting in low efficiency of the cooling process, and the fuel processor is far from being flexible, hindering the operation of the system at low load conditions. Therefore a trigeneration system based on PEMFC should be carefully designed through accurate simulation tools. In the current paper a detailed analysis of the energy performance of the trigenerative system is provided, taking into account constraints of real applications, such as PEMFC part load behavior, desiccant wheel effectiveness, heat storage losses and air handling unit electrical consumptions. The methodology adopted to model system components is deeply described. Energy simulations are performed on yearly basis with variable building air conditioning loads and climate conditions, in order to investigate the optimal trigenerative unit size. A sensitivity analysis on crucial design parameters is provided. It is shown that constrains of actual applications have relevant effects on system energy consumption, which is significantly far from expected values based on a simplified analysis. Primary energy savings can be positive in winter time if the ratio of PEMFC heating capacity to air conditioning peak heating load is close to 0.15. Instead on yearly basis primary energy savings cannot be achieved with present components performance. Positive savings

7 CFR 1767.12 - Accounting system requirements.

Science.gov (United States)

2010-01-01

... Borrowers, herein, which prescribes accounting principles to be applied to specific factual circumstances... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of...

Does Accumulated Knowledge Impact Academic Performance in Cost Accounting?

Science.gov (United States)

Alanzi, Khalid A.; Alfraih, Mishari M.

2017-01-01

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

Non-Gaussian Systems Control Performance Assessment Based on Rational Entropy

Directory of Open Access Journals (Sweden)

Jinglin Zhou

2018-05-01

Full Text Available Control loop Performance Assessment (CPA plays an important role in system operations. Stochastic statistical CPA index, such as a minimum variance controller (MVC-based CPA index, is one of the most widely used CPA indices. In this paper, a new minimum entropy controller (MEC-based CPA method of linear non-Gaussian systems is proposed. In this method, probability density function (PDF and rational entropy (RE are respectively used to describe the characteristics and the uncertainty of random variables. To better estimate the performance benchmark, an improved EDA algorithm, which is used to estimate the system parameters and noise PDF, is given. The effectiveness of the proposed method is illustrated through case studies on an ARMAX system.

Autonomy and Accountability in Standards-Based Reform

Directory of Open Access Journals (Sweden)

Susan Watson

2001-08-01

Full Text Available In this article we discuss the effects of one urban school district's efforts to increase the autonomy and accountability of schools and teams of teachers through a standards-based reform known as team- based schooling. Team-based schooling is designed to devolve decision-making authority down to the school level by increasing teachers' autonomy to make decisions. Increased accountability is enacted in the form of a state-level standards-based initiative. Based on our evaluation over a two-year period involving extensive fieldwork and quantitative analysis, we describe the ways that teachers, teams and school administrators responded to the implementation of team-based schooling. What are the effects of increasing school-level autonomy and accountability in the context of standards- based reform? Our analysis highlights several issues: the "lived reality" of teaming as it interacts with the existing culture within schools, the ways that teachers respond to the pressures created by increased internal and external accountability, and the effects of resource constraints on the effectiveness of implementation. We conclude by using our findings to consider more broadly the trade-off between increased autonomy and accountability on which standards-based reforms like team-based schooling are based.

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

Science.gov (United States)

Skrepnek, Grant H

2004-01-01

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

Accounting bases of theory: Why they matter

Directory of Open Access Journals (Sweden)

Zafeer Nagdee

2016-11-01

Full Text Available It is widely agreed that contemporary accounting practice is largely based on the application of professional accounting standards rather than on the application of sound, academic bases of theory. This has led to uncertainty within the field which has in turn inhibited the ability of accounting to develop into a more robust academic discipline. In conducting a thematic analysis of existing literature, this study will identify and expand on three key themes which will collectively establish the argument positing that a lacking basis of accounting theory has impaired the scholastic development of accounting practice worldwide. By introducing this argument to the academic community, this study will expose the economic risks associated with accounting’s absent bases of theory and will consequently add value by highlighting the need for additional research into the development, clarification and refinement of accounting theories that will result in more useful accounting practices worldwide

Creating a Statewide Educational Data System for Accountability and Improvement: A Comprehensive Information and Assessment System for Making Evidence-Based Change at School, District, and Policy Levels

Science.gov (United States)

Felner, Robert D.; Bolton, Natalie; Seitsinger, Anne M.; Brand, Stephen; Burns, Amy

2008-01-01

This article reports on one ongoing statewide effort to create a high-quality data reporting and utilization system (i.e., High-Performance Learning Community [HiPlaces] Assessment) to inform educational accountability and improvement efforts system. This effort has undergoing refinement for more than a decade. The article describes the features…

Relating Performative and Ostensive Management Accounting Research

DEFF Research Database (Denmark)

Hansen, Allan

2011-01-01

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

Design methodology for flexible energy conversion systems accounting for dynamic performance

DEFF Research Database (Denmark)

Pierobon, Leonardo; Casati, Emiliano; Casella, Francesco

2014-01-01

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

Robotic Mobile System's Performance-Based MIMO-OFDM Technology

Directory of Open Access Journals (Sweden)

Omar Alani

2009-10-01

Full Text Available In this paper, a predistortion neural network (PDNN architecture has been imposed to the Sniffer Mobile Robot (SNFRbot that is based on spatial multiplexed wireless Orthogonal Frequency Division Multiplexing (OFDM transmission technology. This proposal is used to improve the system performance by combating one of the main drawbacks that is encountered by OFDM technology; Peak-to-Average Power Ratio (PAPR. Simulation results show that using PDNN resulted in better PAPR performance than the previously published work that is based on linear coding, such as Low Density Parity Check (LDPC codes and turbo encoding whether using flat fading channel or a Doppler spread channel.

Performance assessment of EMR systems based on post-relational database.

Science.gov (United States)

Yu, Hai-Yan; Li, Jing-Song; Zhang, Xiao-Guang; Tian, Yu; Suzuki, Muneou; Araki, Kenji

2012-08-01

Post-relational databases provide high performance and are currently widely used in American hospitals. As few hospital information systems (HIS) in either China or Japan are based on post-relational databases, here we introduce a new-generation electronic medical records (EMR) system called Hygeia, which was developed with the post-relational database Caché and the latest platform Ensemble. Utilizing the benefits of a post-relational database, Hygeia is equipped with an "integration" feature that allows all the system users to access data-with a fast response time-anywhere and at anytime. Performance tests of databases in EMR systems were implemented in both China and Japan. First, a comparison test was conducted between a post-relational database, Caché, and a relational database, Oracle, embedded in the EMR systems of a medium-sized first-class hospital in China. Second, a user terminal test was done on the EMR system Izanami, which is based on the identical database Caché and operates efficiently at the Miyazaki University Hospital in Japan. The results proved that the post-relational database Caché works faster than the relational database Oracle and showed perfect performance in the real-time EMR system.

Application of controllable unit approach (CUA) to performance-criterion-based nuclear material control and accounting

International Nuclear Information System (INIS)

Foster, K.W.; Rogers, D.R.

1979-01-01

The Nuclear Regulatory Commission is considering the use of maximum-loss performance criteria as a means of controlling SNM in nuclear plants. The Controllable Unit Approach to material control and accounting (CUA) was developed by Mound to determine the feasibility of controlling a plant to a performance criterion. The concept was tested with the proposed Anderson, SC, mixed-oxide plant, and it was shown that CUA is indeed a feasible method for controlling a complex process to a performance criterion. The application of CUA to an actual low-enrichment plant to assist the NRC in establishing performance criteria for uranium processes is discussed. 5 refs

Making health system performance measurement useful to policy makers: aligning strategies, measurement and local health system accountability in ontario

NARCIS (Netherlands)

Veillard, Jeremy; Huynh, Tai; Ardal, Sten; Kadandale, Sowmya; Klazinga, Niek S.; Brown, Adalsteinn D.

2010-01-01

This study examined the experience of the Ontario Ministry of Health and Long-Term Care in enhancing its stewardship and performance management role by developing a health system strategy map and a strategy-based scorecard through a process of policy reviews and expert consultations, and linking

Integrating Systems into Accounting Instruction.

Science.gov (United States)

Heatherington, Ralph

1980-01-01

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

The Context-Specific Conceptions of Learning in Case-Based Accounting Assignments, Students' Characteristics and Performance

Science.gov (United States)

Moilanen, Sinikka

2017-01-01

The present study contributes to accounting education literature by describing context-specific conceptions of learning related to case assignments, and by exploring the associations between the conceptions of learning, students' characteristics and performance. The data analysed consist of 1320 learning diaries of 336 students, connected with…

e-Gamma: Nuclear Material Accountancy and Control System in Brazil

International Nuclear Information System (INIS)

Negri Ferreira, S.; Souza Dunley, L.

2015-01-01

The Brazilian Nuclear Energy Commission (CNEN) is the government organization responsible for regulating all nuclear activities in Brazil and for ensuring that international safeguards are implemented according to the international agreements. In 2006 CNEN initiated a project aiming at the development and implementation of a web based system (e-Gamma) for on line nuclear material accountancy and control. In January-2014, after three years of beta testing, e-Gamma finally became the official nuclear material accountancy system in Brazil. e-Gamma is a web system hosted in a dedicated server under a secure environment maintained at CNEN headquarters. Secure access is provided by the use of Digital Client Certificate and internal user pre-authorization for login as well as multiple access profiles each one with specific function menus. The System operation is based on source documents for each inventory change prepared and updated by the MBA operators with the help of specific forms with strong validations. After the document conclusion the System records the inventory change in a general ledger. Monthly the officers of CNEN analyzes the general ledgers of each MBA and generates the applicable reports through the System [Inventory Change Reports (ICR), Physical Inventory List (PIL), and Material Balance Report (MBR)]. The System allows the running of managerial queries and has brought to CNEN much more control and traceability of the inventory changes and significant reduction in typing errors, costs and inspection efforts. Therefore, more efficient accountancy verification procedures at national and international levels are expected, as well as remote accountancy verification previous to an inspection. The proposed paper will describe the e-Gamma System, its main features and the oral presentation will contain a brief demonstration of some functionalities through the use of a local version installed on a notebook. (author)

The establishment of computer system for nuclear material accounting

International Nuclear Information System (INIS)

Hong, Jong Sook; Lee, Byung Doo; Park, Ho Joon

1988-01-01

Computer based nuclear material accountancy system will not only increase the credibility of KOREA-IAEA safeguards agreement and bilateral agreements but also decrease the man-power needed to carry out the inspection activity at state level and at facility level. Computer software for nuclear material accounting for and control has been materialized the application to both item and bulk facilities and software for database at state level has been also established to maintain up -to-date status of nation-wide nuclear material inventory. Computer recordings and reporting have been realized to fulfill the national and international commitments to nuclear material accounting for and control. The exchange of information related to nuclear material accounting for has become possible by PC diskettes. (Author)

Advancement of the state system of accounting for mainframe to personal computer (PC) technology

International Nuclear Information System (INIS)

Proco, G.; Nardi, J.

1999-01-01

The advancement of the U.S. government's state system of accounting from a mainframe computer to a personal computer (PC) had been successfully completed. The accounting system, from 1965 until 1995 a mainframe application, was replaced in September 1995 by an accounting system employing local area network (LAN) capabilities and other state-of-the-art characteristics. The system is called the Nuclear Materials Management and Safeguards System (NMMSS), tracking nuclear material activities and providing accounting reports for a variety of government and private users. The uses of the system include not only the tracking of nuclear materials for international and domestic safeguards purposes but also serving to facilitate the government's resource management purposes as well. The system was converted to PC hardware and fourth generation software to improve upon the mainframe system. The change was motivated by the desire to have a system amenable to frequent modifications, to improve upon services to users and to reduce increasing operating costs. Based on two years of operating the new system, it is clear that these objectives were met. Future changes to the system are inevitable and the national system of accounting for nuclear materials has the technology base to meet the challenges with proven capability. (author)

A design methodology for materials control and accounting information systems

International Nuclear Information System (INIS)

Helman, P.; Strittmatter, R.B.

1987-01-01

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

30 CFR 206.176 - How do I perform accounting for comparison?

Science.gov (United States)

2010-07-01

... paragraphs (b) and (c) of this section, the actual dual accounting value, for royalty purposes, is the... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How do I perform accounting for comparison? 206... REVENUE MANAGEMENT PRODUCT VALUATION Indian Gas § 206.176 How do I perform accounting for comparison? (a...

Medicare Accountable Care Organizations of Diverse Structures Achieve Comparable Quality and Cost Performance.

Science.gov (United States)

Comfort, Leeann N; Shortell, Stephen M; Rodriguez, Hector P; Colla, Carrie H

2018-01-31

To examine whether an empirically derived taxonomy of Accountable Care Organizations (ACOs) is associated with quality and spending performance among patients of ACOs in the Medicare Shared Savings Program (MSSP). Three waves of the National Survey of ACOs and corresponding publicly available Centers for Medicare & Medicaid Services performance data for NSACO respondents participating in the MSSP (N = 204); SK&A Office Based Physicians Database from QuintilesIMS. We compare the performance of three ACO types (physician-led, integrated, and hybrid) for three domains: quality, spending, and likelihood of achieving savings. Sources of performance variation within and between ACO types are compared for each performance measure. There is greater heterogeneity within ACO types than between ACO types. There were no consistent differences in quality by ACO type, nor were there differences in likelihood of achieving savings or overall spending per-person-year. There was evidence for higher spending on physician services for physician-led ACOs. ACOs of diverse structures perform comparably on core MSSP quality and spending measures. CMS should maintain its flexibility and continue to support participation of diverse ACOs. Future research to identify modifiable organizational factors that account for performance variation within ACO types may provide insight as to how best to improve ACO performance based on organizational structure and ownership. © Health Research and Educational Trust.

Considerations on Accounting Intelligent Systems Importance

Directory of Open Access Journals (Sweden)

2007-01-01

Full Text Available Managers begin to realize the importance of artificial intelligence technologies for their organizations. Knowledge is today seen as the main organizational resource and that is what intelligent systems are about: manipulating knowledge. In this paper we highlight the main reasons that an accountant can bring to his managers to emphasize this idea: intelligent systems are really needful in modern accounting.

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

OpenAIRE

Alan, Hartanto

2015-01-01

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

34 CFR 200.12 - Single State accountability system.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...

Ensemble of classifiers based network intrusion detection system performance bound

CSIR Research Space (South Africa)

Mkuzangwe, Nenekazi NP

2017-11-01

Full Text Available This paper provides a performance bound of a network intrusion detection system (NIDS) that uses an ensemble of classifiers. Currently researchers rely on implementing the ensemble of classifiers based NIDS before they can determine the performance...

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.

Defining Strong State Accountability Systems: How Can Better Standards Gain Greater Traction? A First Look

Science.gov (United States)

Reed, Eileen; Scull, Janie; Slicker, Gerilyn; Winkler, Amber M.

2012-01-01

Rigorous standards and aligned assessments are vital tools for boosting education outcomes but they have little traction without strong accountability systems that attach consequences to performance. In this pilot study, Eileen Reed, Janie Scull, Gerilyn Slicker, and Amber Winkler lay out the essential features of such accountability systems,…

Site-Based Management versus Systems-Based Thinking: The Impact of Data-Driven Accountability and Reform

Science.gov (United States)

Mette, Ian M.; Bengtson, Ed

2015-01-01

This case was written to help prepare building-level and central office administrators who are expected to effectively lead schools and systems in an often tumultuous world of educational accountability and reform. The intent of this case study is to allow educators to examine the impact data management has on the types of thinking required when…

The Reform of Management System of Accountants in China

Institute of Scientific and Technical Information of China (English)

无

2002-01-01

The common existing problems of the false processing of accounting information in China and the solution--the appointment system of accountants are analyzed in this paper, it is proposed that the reform of management systems of accountants--the appointment system of accountants should be applied temporally in particular conditions.

The Case of a Newly Implemented Modern Management Accounting System in a Multinational Manufacturing Company

Directory of Open Access Journals (Sweden)

Daniel Watts

2014-06-01

Full Text Available Contemporary management accounting techniques (such as TQM, BSC, JIT are widely lauded by academia but the proposed relevance to business has not necessarily the view held by industry (e.g. Burns & Vaivio, 2001; Chenhall & Langfield-Smith, 1998; Innes et al., 2000. The purpose of this article is to investigate the acquisition by a modern multi-national firm of a major IT-based management accounting program to assess the relevance and usefulness of its functionality by identifying the type(s of systems that are utilised and the rationale for upgrading or modifying its system(s. This study relies on a single case based on two in-depth semi structured interviews with accounting and finance professionals in a multi-national manufacturing company that recently implemented a modern management accounting system. The findings indicate that despite demonstrating some relevance of the management accounting information, the manufacturer deactivated components of the system that were deemed irrelevant at particular levels of the organisation. This paper provides evidence about the non-reliance on management accounting information in a multinational company operating in Australia. The findings in the study imply that relevance is linked to implementation, planning and training will help managers to better prepare themselves in setting up contemporary management accounting systems.

Computerized accounting methods. Final report

International Nuclear Information System (INIS)

1994-01-01

This report summarizes the results of the research performed under the Task Order on computerized accounting methods in a period from 03 August to 31 December 1994. Computerized nuclear material accounting methods are analyzed and evaluated. Selected methods are implemented in a hardware-software complex developed as a prototype of the local network-based CONMIT system. This complex has been put into trial operation for test and evaluation of the selected methods at two selected ''Kurchatov Institute'' Russian Research Center (''KI'' RRC) nuclear facilities. Trial operation is carried out since the beginning of Initial Physical Inventory Taking in these facilities that was performed in November 1994. Operation of CONMIT prototype system was demonstrated in the middle of December 1994. Results of evaluation of CONMIT prototype system features and functioning under real operating conditions are considered. Conclusions are formulated on the ways of further development of computerized nuclear material accounting methods. The most important conclusion is a need to strengthen computer and information security features supported by the operating environment. Security provisions as well as other LANL Client/Server System approaches being developed by Los Alamos National Laboratory are recommended for selection of software and hardware components to be integrated into production version of CONMIT system for KI RRC

Factors influencing the alignment of accounting information systems of accepted manufacturing firms in Tehran Stock Exchange

Directory of Open Access Journals (Sweden)

Fazel Tamoradi

2014-03-01

Full Text Available The primary objective of this paper is to detect factors influencing the alignment of accounting information systems for firms in manufacturing sector listed on Tehran Stock Exchange. The concept of alignment has been investigated for many years, and strategic alignment plays essential role in increasing company performance. This paper investigates different levels of alignment and studies the factors, which influence alignment. More specifically, the work concentrates on the alignment between the requirements for accounting information (AIS requirements and the capacity of accounting systems (AIS capacity to build the information, in the specific context of manufacturing in Iran. The research sample consists of 216 companies over the period 2011-2007. The fit between these two sets was explored based on the moderation method and evidences indicate that AIS alignment in some firms was high. In addition, the relationship between the dependent variable and independent variables through multiple regressions yields a positive relationship between these variables.

The account system for students school‘s attendance

OpenAIRE

Birgėlienė, Raminta

2007-01-01

SUMMARY The account system for students school‘s attendance The purpose of the created students school‘s attendance account system is to assist teachers in registering, observing and making reports on students school‘s attendance. This work presents the of secondary school students���result attendance account transferred to the informatics system. The system includes the analysis, separable processes, adjustable structured analysis and projections‘methods, which allow dealing with a real prob...

submitter Simulation-Based Performance Analysis of the ALICE Mass Storage System

CERN Document Server

Vickovic, L; Celar, S

2016-01-01

CERN – the European Organization for Nuclear Research today, in the era of big data, is one of the biggest data generators in the world. Especially interesting is transient data storage system in the ALICE experiment. With the goal to optimize its performance this paper discusses a dynamic, discrete event simulation model of disk based Storage Area Network (SAN) and its usage for the performance analyses. Storage system model is based on modular, bottom up approach and the differences between measured and simulated values vary between 1.5 % and 4 % depending on the simulated component. Once finished, simulation model was used for detailed performance analyses. Among other findings it showed that system performances can be seriously affected if the array stripe size is larger than the size of cache on individual disks in the array, which so far has been completely ignored in the literature.

CDC's Prevention Status Reports: Monitoring the Status of Public Health Policies and Practices for Improved Performance and Accountability.

Science.gov (United States)

Young, Andrea C; Lowry, Garry; Mumford, Karen; Graaf, Christine

Increasing the adoption and implementation of evidence-based policies and practices is a key strategy for improving public health. Although there is widespread agreement about the importance of implementing evidence-based public health policies and practices, there are gaps between what has been shown to be effective and what is implemented at the state level. The Centers for Disease Control and Prevention (CDC) developed the Prevention Status Reports (PSRs), a performance measurement system, to highlight evidence-based public health policies and practices and catalyze state performance and quality improvement efforts across the nation. CDC selected a set of 10 topics representing some of the most important public health challenges in the nation. Stakeholders, including state health departments and other partners, helped conceptualize the PSRs and informed the development of the PSR framework, which provides an organizational structure for the system. CDC subject matter experts developed criteria for selecting policies and practices, indicators for each policy and practice, and a criteria-based rating system for each indicator. The PSRs were developed for all 50 states and the District of Columbia. The PSRs were developed and serve as a performance measurement system for monitoring the adoption, reach, and implementation fidelity of evidence-based public health policies and practices nationwide. The PSRs include 33 policy and practice indicators across the 10 health topics. They use a simple 3-level rating system-green, yellow, and red-to report the extent to which each state (and the District of Columbia) has implemented the policy or practice in accordance with supporting evidence or expert recommendations. Results from aggregate analyses show positive change or improvement. The PSRs are a unique part of CDC's work to improve the performance and accountability of the public health system, serving as both a monitoring tool and a call to action to improve health

Overview of an automated, near realtime materials accounting system in use at the Savannah River Plant

International Nuclear Information System (INIS)

Clark, W.C. Jr.

1987-01-01

A reliable material accounting system is a requirement for the operation of any nuclear facility. At the Savannah River Plant, an automated, near realtime, accounting system has been developed to provide such reliability. The system's design provides timely detection of diversion or accounting problems by monitoring the activity in 18 unit process areas (UPAs). Material balance calculations are performed for each UPA after a batch of material has completed a processing step. In most cases, an inventory difference (ID) for a UPA is established at least every 24 hours. Detection of an accounting problem is further enhanced by an online measurement control program. This program evaluates the performance of most measurement equipment every 12 hours. Error estimates are propagated when a material balance is closed to provide a realtime limit of error for the inventory difference. To minimize false alarms, the data must be reliable and free of input errors. Solution volumes, container identifications, material weights, etc., are all collected via direct computer connections. Manual data input is used only as a backup to the automated system. Automatic data collection also provides a quick and easy method of entering accounting data. Data entry is therefore performed simultaneously with production operations, without reducing throughput. Finally, requests for analytical results required to determine nuclear material concentrations are made online. Concentrations are determined using one of ten assay devices or by analysis performed in a dedicated laboratory. When results are available, the information is posted on the accounting computer and any required adjustments are performed automatically. If necessary, material balances are reclosed to reflect the ID changes caused by a posted results

The importance of managerial accounting in managerial accounting system

OpenAIRE

Dragan Cristian

2014-01-01

In order to determine the role of Managerial Accounting in a company’s information system we must start with a systematic approach. According to systematic approach, this system is a structure that produces: - transformation; - self-adjusting; - synergy (the principle of totality). Therefore, considering the above, the total is higher than the sum of the component parts, when we are referring to plus- value creation.

Effects of Payment for Performance on accountability mechanisms: Evidence from Pwani, Tanzania.

Science.gov (United States)

Mayumana, Iddy; Borghi, Jo; Anselmi, Laura; Mamdani, Masuma; Lange, Siri

2017-04-01

Payment for Performance (P4P) aims to improve provider motivation to perform better, but little is known about the effects of P4P on accountability mechanisms. We examined the effect of P4P in Tanzania on internal and external accountability mechanisms. We carried out 93 individual in-depth interviews, 9 group interviews and 19 Focus Group Discussions in five intervention districts in three rounds of data collection between 2011 and 2013. We carried out surveys in 150 health facilities across Pwani region and four control districts, and interviewed 200 health workers, before the scheme was introduced and 13 months later. We examined the effects of P4P on internal accountability mechanisms including management changes, supervision, and priority setting, and external accountability mechanisms including provider responsiveness to patients, and engagement with Health Facility Governing Committees. P4P had some positive effects on internal accountability, with increased timeliness of supervision and the provision of feedback during supervision, but a lack of effect on supervision intensity. P4P reduced the interruption of service delivery due to broken equipment as well as drug stock-outs due to increased financial autonomy and responsiveness from managers. Management practices became less hierarchical, with less emphasis on bureaucratic procedures. Effects on external accountability were mixed, health workers treated pregnant women more kindly, but outreach activities did not increase. Facilities were more likely to have committees but their role was largely limited. P4P resulted in improvements in internal accountability measures through improved relations and communication between stakeholders that were incentivised at different levels of the system and enhanced provider autonomy over funds. P4P had more limited effects on external accountability, though attitudes towards patients appeared to improve, community engagement through health facility governing committees

THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

Directory of Open Access Journals (Sweden)

Andreea C. BENDOVSCHI

2015-04-01

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

Criteria for Determination of Material Control and Accountability System Effectiveness

International Nuclear Information System (INIS)

John Wright

2008-01-01

The Nevada Test Site (NTS) is a test bed for implementation of the Safeguards First Principles Initiative (SFPI), a risk-based approach to Material Control and Accountability (MC and A) requirements. The Comprehensive Assessment of Safeguards Strategies (COMPASS) model is used to determine the effectiveness of MC and A systems under SFPI. Under this model, MC and A is divided into nine primary elements. Each element is divided into sub-elements. Then each sub-element is assigned two values, effectiveness and contribution, that are used to calculate the rating. Effectiveness is a measure of subelement implementation and how well it meets requirements. Contribution is a relative measure of the importance, and functions as a weighting factor. The COMPASS model provides the methodology for calculation of sub-element and element ratings, but not the actual criteria. Each site must develop its own criteria. For the rating to be meaningful, the effectiveness criteria must be objective and based on explicit, measurable criteria. Contribution (weights) must reflect the importance within the MC and A program. This paper details the NTS approach to system effectiveness and contribution values, and will cover the following: the basis for the ratings, an explanation of the contribution 'weights', and the objective, performance based effectiveness criteria. Finally, the evaluation process will be described

A system of nuclear material accountancy in the JAERI

International Nuclear Information System (INIS)

Kase, Toshio; Nishizawa, Satoshi; Takahashi, Yoshindo

1983-05-01

Pursuant to the domestic law and regulations revised in 1978 as to be conformed to the requirements specified in the Safeguards Agreement under the Non-Proliferation Treaty (NPT), the JAERI's system of nuclear material accountancy has been effectively developed. The system of accountancy in the JAERI is based on the information treatment by the computer. The data of nuclear material are retained batchwisely together with their complicate history reflected the inventory changes and other transactions. The reports represented these data are prepared and submitted to the IAEA through the Government every month. The inspections are frequently conducted to the JAERI to verify the material appeared in the reports. Item counting, item identification and non-destructive assay technique are brought to the verification. In some cases, seals of the Government and the IAEA are applied to the nuclear material at the inspections, as their containment measures. The surveillance camera is also installed in the facility to look whole view of reactor room and spent fuel pond. In this paper, the general safeguards application and its corresponding accountancy system on JAERI's nuclear facility are described. (author)

14 CFR Sec. 1-4 - System of accounts coding.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false System of accounts coding. Sec. 1-4 Section... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered...

Predicting Performance of a Face Recognition System Based on Image Quality

NARCIS (Netherlands)

Dutta, A.

2015-01-01

In this dissertation, we focus on several aspects of models that aim to predict performance of a face recognition system. Performance prediction models are commonly based on the following two types of performance predictor features: a) image quality features; and b) features derived solely from

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...

Strategic relevance and accountability expectations: new perspectives for health care information technology design.

Science.gov (United States)

Tan, J K; Modrow, R E

1999-05-01

In this article, we discuss the traditional systems analysis perspective on end-user information requirements analysis and extend it to merge with the new accountability expectations perspective to guide the future planning and design of health organization information systems. Underlying the strategic relevance of health care information technology (HCIT) are three critical questions: (1) What is the ideal HCIT model for the health organization in terms of achieving strategic expertise and competitive advantage? Specifically, how does this model link industry performance standards with organizational performance and accountability expectations? (2) How should the limitations of past HCIT models be reconciled to the benefits presented by the superior arrangement of the ideal model in the context of changing accountability expectations? (3) How should alternative HCIT solutions be evaluated in light of evidence-based accountability and organizational performance benchmarking? Insights into these questions will ensure that health care managers, HCIT practitioners and researchers can continue to focus on the most critical issues in harnessing today's fast-paced changing technologies for evolving strategically relevant, performance-based health organization systems.

Measuring Provider Performance for Physicians Participating in the Merit-Based Incentive Payment System.

Science.gov (United States)

Squitieri, Lee; Chung, Kevin C

2017-07-01

In 2017, the Centers for Medicare and Medicaid Services began requiring all eligible providers to participate in the Quality Payment Program or face financial reimbursement penalty. The Quality Payment Program outlines two paths for provider participation: the Merit-Based Incentive Payment System and Advanced Alternative Payment Models. For the first performance period beginning in January of 2017, the Centers for Medicare and Medicaid Services estimates that approximately 83 to 90 percent of eligible providers will not qualify for participation in an Advanced Alternative Payment Model and therefore must participate in the Merit-Based Incentive Payment System program. The Merit-Based Incentive Payment System path replaces existing quality-reporting programs and adds several new measures to evaluate providers using four categories of data: (1) quality, (2) cost/resource use, (3) improvement activities, and (4) advancing care information. These categories will be combined to calculate a weighted composite score for each provider or provider group. Composite Merit-Based Incentive Payment System scores based on 2017 performance data will be used to adjust reimbursed payment in 2019. In this article, the authors provide relevant background for understanding value-based provider performance measurement. The authors also discuss Merit-Based Incentive Payment System reporting requirements and scoring methodology to provide plastic surgeons with the necessary information to critically evaluate their own practice capabilities in the context of current performance metrics under the Quality Payment Program.

14 CFR 151.51 - Performance of construction work: Sponsor force account.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Performance of construction work: Sponsor... Development Projects § 151.51 Performance of construction work: Sponsor force account. (a) Before undertaking any force account construction work, the sponsor (or any public agency acting as agent for the sponsor...

Performance Evaluation of Bidding-Based Multi-Agent Scheduling Algorithms for Manufacturing Systems

Directory of Open Access Journals (Sweden)

Antonio Gordillo

2014-10-01

Full Text Available Artificial Intelligence techniques have being applied to many problems in manufacturing systems in recent years. In the specific field of manufacturing scheduling many studies have been published trying to cope with the complexity of the manufacturing environment. One of the most utilized approaches is (multi agent-based scheduling. Nevertheless, despite the large list of studies reported in this field, there is no resource or scientific study on the performance measure of this type of approach under very common and critical execution situations. This paper focuses on multi-agent systems (MAS based algorithms for task allocation, particularly in manufacturing applications. The goal is to provide a mechanism to measure the performance of agent-based scheduling approaches for manufacturing systems under key critical situations such as: dynamic environment, rescheduling, and priority change. With this mechanism it will be possible to simulate critical situations and to stress the system in order to measure the performance of a given agent-based scheduling method. The proposed mechanism is a pioneering approach for performance evaluation of bidding-based MAS approaches for manufacturing scheduling. The proposed method and evaluation methodology can be used to run tests in different manufacturing floors since it is independent of the workshop configuration. Moreover, the evaluation results presented in this paper show the key factors and scenarios that most affect the market-like MAS approaches for manufacturing scheduling.

Aligning the systems of environmental accounting: From EU to Stockholm and vice versa

Energy Technology Data Exchange (ETDEWEB)

Burstroem, F.; Frostell, B. [Royal Inst. of Technology, Stockholm (Sweden). Dept. of Environmental Technology and Work Science

2001-07-01

During the last decade, authorities in local and regional communities, nations and international governance organisations, like the European Union (EU), have developed several systems for environmental accounting. An important issue in this development is the collection and collation of data. Except for the question of what data to collect, there is also a question of how to collect data. Focusing in particular on developments of physical environmental accounting systems in Sweden, a member nation of the EU, and drawing from experiences from work with materials accounting in the City of Stockholm, this paper discusses the need to align environmental accounting systems of different societal levels. It is argued that the systems of collecting 'environmental' data have to be better aligned with the objectives and strategies of environmental management and policy making, taking into account all aspects of utilisation of the basic data to be collected. If not, the result will be a conservation of the fragmented point solutions of environmental accounting systems we face today, resulting in inconsistency of data, duplication of data collection and processing efforts, and inflexibility to deal with changes. From this, it is also argued that the collection of data for physical environmental accounting (i.e. data on flows and stocks of materials and substances in society and the environment), would preferably be performed by a local/regional authority, but co-ordinated by national authorities and a national statistical office, under supervision of international authorities and statistical offices. Finally, the paper presents a structural framework for regional materials accounting, which combines a product-oriented strand with a substance-oriented strand of materials accounting, and allows for accounting and analysis on different levels of aggregation. This framework, which has been developed in co-operation with the City of Stockholm, should mainly be considered

A High Performance COTS Based Computer Architecture

Science.gov (United States)

Patte, Mathieu; Grimoldi, Raoul; Trautner, Roland

2014-08-01

Using Commercial Off The Shelf (COTS) electronic components for space applications is a long standing idea. Indeed the difference in processing performance and energy efficiency between radiation hardened components and COTS components is so important that COTS components are very attractive for use in mass and power constrained systems. However using COTS components in space is not straightforward as one must account with the effects of the space environment on the COTS components behavior. In the frame of the ESA funded activity called High Performance COTS Based Computer, Airbus Defense and Space and its subcontractor OHB CGS have developed and prototyped a versatile COTS based architecture for high performance processing. The rest of the paper is organized as follows: in a first section we will start by recapitulating the interests and constraints of using COTS components for space applications; then we will briefly describe existing fault mitigation architectures and present our solution for fault mitigation based on a component called the SmartIO; in the last part of the paper we will describe the prototyping activities executed during the HiP CBC project.

Conflicting demands of No Child Left Behind and state systems: Mixed messages about school performance.

Directory of Open Access Journals (Sweden)

Robert L. Linn

2005-06-01

Full Text Available An ever-increasing reliance on student performance on tests holds schools and educators accountable both to state accountability systems and also to the accountability requirements of the No Child Left Behind (NCLB Act of 2001. While each state has constructed its own definition of Adequate Yearly Progress (AYP requirements within the confines of NCLB, substantial differences between the accountability requirements of many state systems and NCLB still have resulted in mixed messages regarding the performance of schools. Several features of NCLB accountability and state accountability systems contribute to the identification of a school as meeting goals according to NCLB but failing to do so according to the state accountability system, or vise versa. These include the multiple hurdles of NCLB, the comparison of performance against a fixed target rather than changes in achievement, and the definition of performance goals. The result of these features is a set of AYP measures that is inconsistent both with existing state accountability systems and also with state NAEP performance. Using existing achievement to set the cut-score measured by AYP and using the highest-performing schools to set the year-to-year improvement standards would improve the NCLB accountability system.

Application of accrual accounting in Iran municipalities

Directory of Open Access Journals (Sweden)

Ali Eamaeilzade Maghariee

2015-03-01

Full Text Available Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information.

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).

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

Order Fulfillment and Accounting System

Data.gov (United States)

National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...

Adapting Accountability Systems to the Limitations of Educational Measurement

Science.gov (United States)

Kane, Michael

2015-01-01

Michael Kane writes in this article that he is in more or less complete agreement with Professor Koretz's characterization of the problem outlined in the paper published in this issue of "Measurement." Kane agrees that current testing practices are not adequate for test-based accountability (TBA) systems, but he writes that he is far…

Forum: Is Test-Based Accountability Dead?

Science.gov (United States)

Polikoff, Morgan S.; Greene, Jay P.; Huffman, Kevin

2017-01-01

Since the 2001 passage of the No Child Left Behind Act (NCLB), test-based accountability has been an organizing principle--perhaps "the" organizing principle--of efforts to improve American schools. But lately, accountability has been under fire from many critics, including Common Core opponents and those calling for more multifaceted…

A Two-Step Method to Identify Positive Deviant Physician Organizations of Accountable Care Organizations with Robust Performance Management Systems.

Science.gov (United States)

Pimperl, Alexander F; Rodriguez, Hector P; Schmittdiel, Julie A; Shortell, Stephen M

2018-06-01

To identify positive deviant (PD) physician organizations of Accountable Care Organizations (ACOs) with robust performance management systems (PMSYS). Third National Survey of Physician Organizations (NSPO3, n = 1,398). Organizational and external factors from NSPO3 were analyzed. Linear regression estimated the association of internal and contextual factors on PMSYS. Two cutpoints (75th/90th percentiles) identified PDs with the largest residuals and highest PMSYS scores. A total of 65 and 41 PDs were identified using 75th and 90th percentiles cutpoints, respectively. The 90th percentile more strongly differentiated PDs from non-PDs. Having a high proportion of vulnerable patients appears to constrain PMSYS development. Our PD identification method increases the likelihood that PD organizations selected for in-depth inquiry are high-performing organizations that exceed expectations. © Health Research and Educational Trust.

STUDY ON THE APPLICATION OF CASH ACCOUNTING SYSTEM FOR VAT IN ROMANIA

Directory of Open Access Journals (Sweden)

ECOBICI NICOLAE

2014-02-01

Full Text Available The cash accounting system for VAT has been implemented in Romania as of 1 January 2013 and now turns one year of application in Romania. Since its implementation the system has sparked controversy, being harshly criticised by professional accountants in Romania and elsewhere. Criticisms mainly concerned the following issues: no possibility to choose to apply the system, breach of the VAT neutrality principles, maximum period of 90 days to postpone the chargeability of VAT for unpaid deliveries, while VAT deduction was subject to payment of the value of goods and services invoiced without specifying any term. In this article we would like to examine the extent to which the legislative changes that came into effect as of 1 January 2014 improve the cash accounting system for VAT in Romania. We will also analyse to what extent the system applied in 2013 has brought advantages/disadvantages to the economic entities in Romania based on a survey carried out on a heterogeneous sample of companies in the county of Gorj, regarded as nationally representative. Finally, we intend to compare the cash accounting system for VAT in Romania with its UK counterpart.

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

International Nuclear Information System (INIS)

1996-09-01

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

Management accounting for advanced technological environments.

Science.gov (United States)

Kaplan, R S

1989-08-25

Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurement of quality, manufacturing lead times, flexibility, and customer responsiveness, as well as more accurate measures of the actual costs of consumed resources. Activity-based cost systems can assign the costs of indirect and support resources to the specific products and activities that benefit from these resources. Both operational control and activity-based systems represent new opportunities for improved managerial information in complex, technologically advanced environments.

Theoretical framework of integrated strategic performance management system

OpenAIRE

Mitrović, Zorica; Todorović, Marija; Bjelica, Dragan

2015-01-01

The aim of this paper is to present a conceptual model of the integrated strategic performance management system. This model is conceptual framework designed as a result of research that shows significant benefits of integrated application of strategic management and performance management in organizations. The framework consists of five steps: establishing a planning system, establishing of performance measurement system, establishing an accountability system, establishing of the knowledge m...

A Job Monitoring and Accounting Tool for the LSF Batch System

International Nuclear Information System (INIS)

Sarkar, Subir; Taneja, Sonia

2011-01-01

This paper presents a web based job monitoring and group-and-user accounting tool for the LSF Batch System. The user oriented job monitoring displays a simple and compact quasi real-time overview of the batch farm for both local and Grid jobs. For Grid jobs the Distinguished Name (DN) of the Grid users is shown. The overview monitor provides the most up-to-date status of a batch farm at any time. The accounting tool works with the LSF accounting log files. The accounting information is shown for a few pre-defined time periods by default. However, one can also compute the same information for any arbitrary time window. The tool already proved to be an extremely useful means to validate more extensive accounting tools available in the Grid world. Several sites have already been using the present tool and more sites running the LSF batch system have shown interest. We shall discuss the various aspects that make the tool essential for site administrators and end-users alike and outline the current status of development as well as future plans.

76 FR 78343 - HOME Investment Partnerships Program: Improving Performance and Accountability; and Updating...

Science.gov (United States)

2011-12-16

... CFR Parts 91 and 92 HOME Investment Partnerships Program: Improving Performance and Accountability... Performance and Accountability; and Updating Property Standards AGENCY: Office of the Assistant Secretary for... regulatory requirements and establish new requirements designed to enhance accountability by States and units...

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

Directory of Open Access Journals (Sweden)

L.G. Medvid

2017-12-01

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

Design of organic Rankine cycle power systems accounting for expander performance

DEFF Research Database (Denmark)

La Seta, Angelo; Andreasen, Jesper Graa; Pierobon, Leonardo

2015-01-01

Organic Rankine cycle power systems have recently emerged as promising solutions for waste heat recovery in low- and medium-size power plants. Their performance and economic feasibility strongly depend on the expander. Its design process and efficiency estimation are particularly challenging due...

Experimental performance study of a proposed desiccant based air conditioning system.

Science.gov (United States)

Bassuoni, M M

2014-01-01

An experimental investigation on the performance of a proposed hybrid desiccant based air conditioning system referred as HDBAC is introduced in this paper. HDBAC is mainly consisted of a liquid desiccant dehumidification unit integrated with a vapor compression system (VCS). The VCS unit has a cooling capacity of 5.27 kW and uses 134a as refrigerant. Calcium chloride (CaCl2) solution is used as the working desiccant material. HDBAC system is used to serve low sensible heat factor applications. The effect of different parameters such as, process air flow rate, desiccant solution flow rate, evaporator box and condenser box solution temperatures, strong solution concentration and regeneration temperature on the performance of the system is studied. The performance of the system is evaluated using some parameters such as: the coefficient of performance (COPa), specific moisture removal and energy saving percentage. A remarkable increase of about 54% in the coefficient of performance of the proposed system over VCS with reheat is achieved. A maximum overall energy saving of about 46% is observed which emphasizes the use of the proposed system as an energy efficient air conditioning system.

48 CFR 52.232-32 - Performance-Based Payments.

Science.gov (United States)

2010-10-01

... Contracting Officer, such excess shall be credited as a reduction in the unliquidated performance-based... adjustments. (e) Reduction or suspension of performance-based payments. The Contracting Officer may reduce or... sound and generally accepted accounting principles and practices: (i) Parts, materials, inventories, and...

Study on corporate social responsibility evaluation system based on stakeholder theory

Science.gov (United States)

Ma, J.; Deng, Liming

2011-10-01

The issue of Corporate Social Responsibility (CSR) has been attracting the attention from many disciplines such as economics, management, laws, sociality and philosophy since last century. The purpose of this study is to explore the impact of CSR on performance and develop a CSR evaluation system. Building on the definition of CSR and Stakeholder theory, this article built a path-relationship model of CSR and business operation performance. The paper also constructed CSR evaluation system based on KLD index, GRJ report, CSR accounting account, SA8000, ISO14000 etc. The research provides a basis for future studies about the relationship between CSR and business performance and shed some light on the evaluation of CSR practices.

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

ACCOUNTING INFORMATION SYSTEMS: AN APPROACH FOCUSED ON OBJECTS WITH INTELLIGENT AGENTS

Directory of Open Access Journals (Sweden)

Marcelo Botelho da Costa Moraes

2010-01-01

Full Text Available Accounting aims at the treatment of information related to economic events within organizations. In order to do so, the double entry method is used (debt and credit accounting, which only considers monetary variations. With the development of information technologies, accounting information systems are born. In the 1980’s, the REA model (economic Resources, economic Events and economic Agents is created, which focuses on accounting information records, based on the association of economic resources, economic events and economic agents. The objective of this work is to demonstrate an object-oriented modeling with intelligent agents use, for information development and analysis focused on users. The proposed model is also analyzed according to accounting information quality, necessary for accounting information users, capable to comply with the needs of different user groups, with advantages in applications.

Enterprise technology in support for accounting information systems. an innovation and productivity approach

Directory of Open Access Journals (Sweden)

Jose Melchor Medina-Quintero

2015-09-01

Full Text Available Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information management and technological infrastructure on the performance of an institution (innovation and productivity in which accounting information systems are used. An empirical study is conducted in enterprises belonging to the service, commercial and industrial sectors in Ciudad Victoria, México, with the help of the SmartPLS statistical tool. The results mainly show that technology has helped raise productivity (improvement in administrative activities, in decision-making and in the use of generated information.

Analysis of the role of an interfacility SNM accounting system

International Nuclear Information System (INIS)

McDonnel, J.L.; Chilton, P.D.; Kufahl, G.E.; Vergari, A.A.; Dunn, D.R.

1982-01-01

Lawrence Livermore National Laboratory (LLNL) undertook the task of analyzing the actual and potential value of an interfacility NRC material accounting system in deterring and detecting both material diversion and facility material accounting data falsification. The most important conclusion is that only relatively minor changes are needed to upgrade the current NRC interfacility reporting system. The emphasis of the task was on evaluating the usefulness of an NRC-monitored material accounting information system in providing protection against accounting fraud at the plant management or corporate level. The Nuclear Materials Management and Safeguards System (NMMSS) and the NRC Safeguards Status Report System (SSRS), the principal constituents of the current interfacility NRC material accounting information system, are described. Their relationship is shown in two information flow diagrams. Deterministic accounting checks and balances are discussed, both for the current NRC interfacility material accounting system and for an upgraded system. Detection mechanisms are described that would use currently available data and that could be exercised by the NRC in its safeguards management role. Additional checks and balances are recommended, with corresponding changes in data reporting requirements, to upgrade NRC interfacility material accounting system

Performance-based maintenance of gas turbines for reliable control of degraded power systems

Science.gov (United States)

Mo, Huadong; Sansavini, Giovanni; Xie, Min

2018-03-01

Maintenance actions are necessary for ensuring proper operations of control systems under component degradation. However, current condition-based maintenance (CBM) models based on component health indices are not suitable for degraded control systems. Indeed, failures of control systems are only determined by the controller outputs, and the feedback mechanism compensates the control performance loss caused by the component deterioration. Thus, control systems may still operate normally even if the component health indices exceed failure thresholds. This work investigates the CBM model of control systems and employs the reduced control performance as a direct degradation measure for deciding maintenance activities. The reduced control performance depends on the underlying component degradation modelled as a Wiener process and the feedback mechanism. To this aim, the controller features are quantified by developing a dynamic and stochastic control block diagram-based simulation model, consisting of the degraded components and the control mechanism. At each inspection, the system receives a maintenance action if the control performance deterioration exceeds its preventive-maintenance or failure thresholds. Inspired by realistic cases, the component degradation model considers random start time and unit-to-unit variability. The cost analysis of maintenance model is conducted via Monte Carlo simulation. Optimal maintenance strategies are investigated to minimize the expected maintenance costs, which is a direct consequence of the control performance. The proposed framework is able to design preventive maintenance actions on a gas power plant, to ensuring required load frequency control performance against a sudden load increase. The optimization results identify the trade-off between system downtime and maintenance costs as a function of preventive maintenance thresholds and inspection frequency. Finally, the control performance-based maintenance model can reduce

Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

Directory of Open Access Journals (Sweden)

Bakri

2015-08-01

Full Text Available The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the quality of accounting information systems organizational culture on the quality of accounting information systems and the quality of accounting information system on the quality of accounting information. Based on the literature of some previous researchers proved that a technology affects the quality of accounting information systems using information system AIS Effectively requires an understanding of the organization management and information technology shaping the system. the use of information technology within an organization intended to provide information to the user. B. Organizational culture affects the quality of AIS at the stage of design and implementation of the system required careful consideration of the information attitude is the main component of the organization information systems can be substantially influenced by the culture of the organization. C accounting information quality influence on information accounting quality is built with the main purpose to process accounting data from various sources into the accounting information needed by a wide range of users to reduce risk when making decisions.

Performance of Sequoyah Containment Anchorage System

International Nuclear Information System (INIS)

Fanous, F.; Greimann, L.; Wassef, W.; Bluhm, D.

1993-01-01

Deformation of a steel containment anchorage system during a severe accident may result in a leakage path at the containment boundaries. Current design criteria are based on either ductile or brittle failure modes of headed bolts that do not account for factors such as cracking of the containment basemat or deformation of the anchor bolt that may affect the behavior of the containment anchorage system. The purpose of this study was to investigate the performance of a typical ice condenser containment's anchorage system. This was accomplished by analyzing the Sequoyah Containment Anchorage System. Based on a strength of materials approach and assuming that the anchor bolts are resisting the uplift caused by the internal pressure, one can estimate that the failure of the anchor bolts would occur at a containment pressure of 79 psig. To verify these results and to calibrate the strength of materials equation, the Sequoyah containment anchorage system was analyzed with the ABAQUS program using a three-dimensional, finite-element model. The model included portions of the steel containment building, shield building, anchor bolt assembly, reinforced concrete mat and soil foundation material

Performance simulation of a MRPC-based PET imaging system

Science.gov (United States)

Roy, A.; Banerjee, A.; Biswas, S.; Chattopadhyay, S.; Das, G.; Saha, S.

2014-10-01

The less expensive and high resolution Multi-gap Resistive Plate Chamber (MRPC) opens up a new possibility to find an efficient alternative detector for the Time of Flight (TOF) based Positron Emission Tomography, where the sensitivity of the system depends largely on the time resolution of the detector. In a layered structure, suitable converters can be used to increase the photon detection efficiency. In this work, we perform a detailed GEANT4 simulation to optimize the converter thickness towards improving the efficiency of photon conversion. A Monte Carlo based procedure has been developed to simulate the time resolution of the MRPC-based system, making it possible to simulate its response for PET imaging application. The results of the test of a six-gap MRPC, operating in avalanche mode, with 22Na source have been discussed.

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

Directory of Open Access Journals (Sweden)

Victor Munteanu

2016-03-01

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

Development and trial operation of a site-wide computerized material accounting system at Kurchatov Institute

International Nuclear Information System (INIS)

Roumiantsev, A.N.; Ostroumov, Y.A.; Yevstropov, A.V.

1997-01-01

Since August 1994 Kurchatov Institute in cooperation with several US Department of Energy Laboratories has been developing a site-wide computerized material accounting system for nuclear materials. In 1994 a prototype system was put into trial operation at two Kurchatov facilities. Evaluation of this prototype led to the development of a new computerized material accounting system named KI-MACS, which has been operational since 1996. This system is a site-wide local secure computer network with centralized database capable of dealing with strictly confidential data and performing near-real time accountancy. It utilizes a Microsoft Windows NT operating system with SQL Server and Visual Basic, and has a 'star'-like network architecture. KI-MACS is capable of dealing with materials in itemized and bulk form, and can perform statistical evaluations of measurements and material balance. KI-MACS is fully integrated with bar code equipment, electronic scales, gamma-ray spectrometers and an Active Well Coincidence Counter, thus providing almost on-line evaluation and utilization of results of measurements, item identification and accounting. At present KI-MACS is being used in Physical Inventory Taking at the Kurchatov Central Storage Facility, and by the end of 1997 will be installed at twelve Kurchatov nuclear facilities

Development and trial operation of a site-wide computerized material accounting system at Kurchatov Institute

Energy Technology Data Exchange (ETDEWEB)

Roumiantsev, A.N.; Ostroumov, Y.A.; Yevstropov, A.V. [Kurchatov Institute RRC, Moscow (Russian Federation)] [and others

1997-11-01

Since August 1994 Kurchatov Institute in cooperation with several US Department of Energy Laboratories has been developing a site-wide computerized material accounting system for nuclear materials. In 1994 a prototype system was put into trial operation at two Kurchatov facilities. Evaluation of this prototype led to the development of a new computerized material accounting system named KI-MACS, which has been operational since 1996. This system is a site-wide local secure computer network with centralized database capable of dealing with strictly confidential data and performing near-real time accountancy. It utilizes a Microsoft Windows NT operating system with SQL Server and Visual Basic, and has a `star`-like network architecture. KI-MACS is capable of dealing with materials in itemized and bulk form, and can perform statistical evaluations of measurements and material balance. KI-MACS is fully integrated with bar code equipment, electronic scales, gamma-ray spectrometers and an Active Well Coincidence Counter, thus providing almost on-line evaluation and utilization of results of measurements, item identification and accounting. At present KI-MACS is being used in Physical Inventory Taking at the Kurchatov Central Storage Facility, and by the end of 1997 will be installed at twelve Kurchatov nuclear facilities.

PERFORMANCE ANALYSIS OF PILOT BASED CHANNEL ESTIMATION TECHNIQUES IN MB OFDM SYSTEMS

Directory of Open Access Journals (Sweden)

M. Madheswaran

2011-12-01

Full Text Available Ultra wideband (UWB communication is mainly used for short range of communication in wireless personal area networks. Orthogonal Frequency Division Multiplexing (OFDM is being used as a key physical layer technology for Fourth Generation (4G wireless communication. OFDM based communication gives high spectral efficiency and mitigates Inter-symbol Interference (ISI in a wireless medium. In this paper the IEEE 802.15.3a based Multiband OFDM (MB OFDM system is considered. The pilot based channel estimation techniques are considered to analyze the performance of MB OFDM systems over Liner Time Invariant (LTI Channel models. In this paper, pilot based Least Square (LS and Least Minimum Mean Square Error (LMMSE channel estimation technique has been considered for UWB OFDM system. In the proposed method, the estimated Channel Impulse Responses (CIRs are filtered in the time domain for the consideration of the channel delay spread. Also the performance of proposed system has been analyzed for different modulation techniques for various pilot density patterns.

Organization of information system of management accounting: from theory to practice

Directory of Open Access Journals (Sweden)

Bochulia Tatiana Vladimirovna

2014-07-01

Full Text Available Organization of information and analytical support provides for the use as traditional well as innovative concepts. Organization of management accounting at the enterprise has special significance, because is a productive source of data for the management system. The author's position concerning ways, methods and procedures of organization of information support of management accounting was outlined in the article. The attention is accented on available of psychological foundation in decision-making. A scheme of information and analytical support of business based on the balance in the data of financial and management accounting has been proposed.

The relationships between Lean manufacturing, management accounting and firm performance

DEFF Research Database (Denmark)

Kristensen, Thomas Borup; Nielsen, Henrik; Grasso, Lawrency

2016-01-01

with management accounting practices. Specifically, we document that Lean manufacturing is positively associated with Value Stream Costing, Lean visual controls and, more importantly, measures of labor and materials efficiency. Lean manufacturing is positively related to Lean thinking and both are positively...... associated with operational performance and so are Lean visual controls. We also document that the management accounting practices intervene affecting operational performance and they intervene with Lean thinking as well. Lastly, the relationship between Lean manufacturing and measures of labor and materials......Lean manufacturing has been adopted by numerous western companies as an answer to an increasing competitive environment. Lean manufacturing is seen as an enterprise-wide strategy encompassing a transformation of manufacturing practices, affecting companies’ management accounting practices and...

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

The Effect of Accounting Question Response Formats on Student Performance

Science.gov (United States)

Jonick, Christine; Schneider, Jennifer; Boylan, Daniel

2017-01-01

The purpose of the research is to examine the effect of different response formats on student performance on introductory accounting exam questions. The study analyzes 1104 accounting students' responses to quantitative questions presented in two formats: multiple-choice and fill-in. Findings indicate that response format impacts student…

Hungarian national nuclear material control and accounting system

International Nuclear Information System (INIS)

Lendvai, O.

1985-01-01

The Hungarian system for nuclear materials control and accounting is briefly described. Sections include a historical overview, a description of nuclear activities and an outline of the organizational structure of the materials management system. Subsequent sections discuss accounting, verification and international relations

Grading the Metrics: Performance-Based Funding in the Florida State University System

Science.gov (United States)

Cornelius, Luke M.; Cavanaugh, Terence W.

2016-01-01

A policy analysis of Florida's 10-factor Performance-Based Funding system for state universities. The focus of the article is on the system of performance metrics developed by the state Board of Governors and their impact on institutions and their missions. The paper also discusses problems and issues with the metrics, their ongoing evolution, and…

Performance assessment, social accountability and sustainability governance in Hangzhou: Leveraging the implementation gap?

DEFF Research Database (Denmark)

Delman, Jørgen

This is an explorative case study that examines how ideas and concepts relating to sustainable development are factored into new approaches to urban governance in Hangzhou. The proposition is that traditional performance assessment procedures combined with innovative surveys of the city government......’s social accountability and with various forms of social participation have created a new framework for urban governance, both conceptually and as a series of practical measures. More specifically, the study examines a dramatic redesign of the performance assessment system in Hangzhou aimed at developing...

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

Directory of Open Access Journals (Sweden)

Adelina DUMITRESCU

2012-11-01

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

Performance Based Failure Criteria of the Base Isolation System for Nuclear Power Plants

International Nuclear Information System (INIS)

Kim, Jung Han; Kim, Min Kyu; Choi, In Kil

2013-01-01

The realistic approach to evaluate the failure state of the base isolation system is necessary. From this point of view, several concerns are reviewed and discussed in this study. This is the preliminary study for the performance based risk assessment of a base isolated nuclear power plant. The items to evaluate the capacity and response of an individual base isolator and a base isolation system were briefly outlined. However, the methodology to evaluate the realistic fragility of a base isolation system still needs to be specified. For the quantification of the seismic risk for a nuclear power plant structure, the failure probabilities of the structural component for the various seismic intensity levels need to be calculated. The failure probability is evaluated as the probability when the seismic response of a structure exceeds the failure criteria. Accordingly, the failure mode of the structural system caused by an earthquake vibration should be defined first. The type of a base isolator appropriate for a nuclear power plant structure is regarded as an elastometric rubber bearing with a lead core. The failure limit of the lead-rubber bearing (LRB) is not easy to be predicted because of its high nonlinearity and a complex loading condition by an earthquake excitation. Furthermore, the failure mode of the LRB system installed below the nuclear island cannot be simply determined because the basemat can be sufficiently supported if the number of damaged isolator is not much

Improving the performance of a filling line based on simulation

Science.gov (United States)

Jasiulewicz-Kaczmarek, M.; Bartkowiak, T.

2016-08-01

The paper describes the method of improving performance of a filling line based on simulation. This study concerns a production line that is located in a manufacturing centre of a FMCG company. A discrete event simulation model was built using data provided by maintenance data acquisition system. Two types of failures were identified in the system and were approximated using continuous statistical distributions. The model was validated taking into consideration line performance measures. A brief Pareto analysis of line failures was conducted to identify potential areas of improvement. Two improvements scenarios were proposed and tested via simulation. The outcome of the simulations were the bases of financial analysis. NPV and ROI values were calculated taking into account depreciation, profits, losses, current CIT rate and inflation. A validated simulation model can be a useful tool in maintenance decision-making process.

Danish Management Accounting Frameworks - a SWOT Analysis and an Activity Based Costing Comparison

DEFF Research Database (Denmark)

Israelsen, Poul; Rohde, Carsten

2005-01-01

and in addition a SWOT-like assessment of this tradition vis-à-vis the management accounting research community and practice. An alternative approach in designing management accounting systems is represented by Activity Based Costing (ABC). An unbundling of the nowadays multifaceted ABC brings forward......The theoretical management accounting tradition in Denmark has a long history of focusing on development of data registration frameworks as a basis for aggregation and use of financial and non-financial data for different strategic, tactical and operational decisions and control purposes...... similarities to and differences from the Danish frameworks and provides a platform for discussing how the different approaches can benefit from one another. In this respect, the present paper concludes that the mindset in constructing management accounting systems will be improved in seeing the alternative...

Energy Performance of Water-based and Air-based Cooling Systems in Plus-energy Housing

DEFF Research Database (Denmark)

Andersen, Mads E.; Schøtt, Jacob; Kazanci, Ongun Berk

2016-01-01

-space, and air-to-water heat pump vs. ground heat exchanger as cooling source) on the system energy performance were investigated while achieving the same thermal indoor conditions. The results show that the water-based floor cooling system performed better than the air-based cooling system in terms of energy...... energy use reductions. The coupling of radiant floor with the ground enables to obtain “free” cooling, although the brine pump power should be kept to a minimum to fully take advantage of this solution. By implementing a ground heat exchanger instead of the heat pump and use the crawl-space air as intake...... air an improvement of 37% was achieved. The cooling demand should be minimized in the design phase as a priority and then the resulting cooling load should be addressed with the most energy efficient cooling strategy. The floor cooling coupled with a ground heat exchanger was shown to be an effective...

Influence Business Process On The Quality Of Accounting Information System

Directory of Open Access Journals (Sweden)

Meiryani

2015-01-01

Full Text Available Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a significant effect on the quality of accounting information systems.

Design and Analysis: Payroll of Accounting Information System

Directory of Open Access Journals (Sweden)

Suryanto Suryanto

2011-05-01

Full Text Available Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use the integrated information system in counting of the payroll. Conclusion that can take from the research are there’s some manipulation risk of attendance data and documentation of form still using a manual system and simple data backup. Then, there’s also manipulation risk in allowance cash system and all the report that include in the payroll.Index Terms - Accounting Information System, Payroll

A new computational account of cognitive control over reinforcement-based decision-making: Modeling of a probabilistic learning task.

Science.gov (United States)

Zendehrouh, Sareh

2015-11-01

Recent work on decision-making field offers an account of dual-system theory for decision-making process. This theory holds that this process is conducted by two main controllers: a goal-directed system and a habitual system. In the reinforcement learning (RL) domain, the habitual behaviors are connected with model-free methods, in which appropriate actions are learned through trial-and-error experiences. However, goal-directed behaviors are associated with model-based methods of RL, in which actions are selected using a model of the environment. Studies on cognitive control also suggest that during processes like decision-making, some cortical and subcortical structures work in concert to monitor the consequences of decisions and to adjust control according to current task demands. Here a computational model is presented based on dual system theory and cognitive control perspective of decision-making. The proposed model is used to simulate human performance on a variant of probabilistic learning task. The basic proposal is that the brain implements a dual controller, while an accompanying monitoring system detects some kinds of conflict including a hypothetical cost-conflict one. The simulation results address existing theories about two event-related potentials, namely error related negativity (ERN) and feedback related negativity (FRN), and explore the best account of them. Based on the results, some testable predictions are also presented. Copyright © 2015 Elsevier Ltd. All rights reserved.

THE STOCKS ACCOUNTING EVALUATION AND ESTIMATION INFLUENCE ON THE ENTITY PERFORMANCE

Directory of Open Access Journals (Sweden)

TULVINSCHI MIHAELA

2015-12-01

Full Text Available Improving the performance of a company involves an operative and accurate measurement of the efforts and effects, the efficient use of the company resources and also identifying ways to reduce consumption, a category in which stocks occupy a significant position. The purpose of this article is to demonstrate that the accounting information on stocks can not rely only on the accuracy assessment of past and current events, but must take into account estimations of future events, even if these involve uncertainty and risk taking. Different methods for evaluating stocks at the exit of the entity lead to different results but does not affect the entity performance. Opposed to the evaluation, when we speak about the accounting estimation, there is a significant freedom of action when choosing methods. The economic entity is always in the present, and for this reason it must take into consideration both the evaluation accuracy and the accounting estimations uncertainty. Estimating the net achievable value is influenced by the purpose for which the inventory is held. Accounting estimations are influenced by the judgment which is sometimes subjected to inherent bias, but this bias should not turn into a form of manipulating the entity's performance.

CYBERSECURITY AND USER ACCOUNTABILITY IN THE C-AD CONTROL SYSTEM

International Nuclear Information System (INIS)

MORRIS, J.T.; BINELLO, S.; D OTTAVIO, T.; KATZ, R.A.

2007-01-01

A heightened awareness of cybersecurity has led to a review of the procedures that ensure user accountability for actions performed on the computers of the Collider-Accelerator Department (C-AD) Control System. Control system consoles are shared by multiple users in control rooms throughout the C-AD complex. A significant challenge has been the establishment of procedures that securely control and monitor access to these shared consoles without impeding accelerator operations. This paper provides an overview of C-AD cybersecurity strategies with an emphasis on recent enhancements in user authentication and tracking methods

CYBERSECURITY AND USER ACCOUNTABILITY IN THE C-AD CONTROL SYSTEM

Energy Technology Data Exchange (ETDEWEB)

MORRIS,J.T.; BINELLO, S.; D OTTAVIO, T.; KATZ, R.A.

2007-10-15

A heightened awareness of cybersecurity has led to a review of the procedures that ensure user accountability for actions performed on the computers of the Collider-Accelerator Department (C-AD) Control System. Control system consoles are shared by multiple users in control rooms throughout the C-AD complex. A significant challenge has been the establishment of procedures that securely control and monitor access to these shared consoles without impeding accelerator operations. This paper provides an overview of C-AD cybersecurity strategies with an emphasis on recent enhancements in user authentication and tracking methods.

48 CFR 252.242-7004 - Material management and accounting system.

Science.gov (United States)

2010-10-01

... CLAUSES Text of Provisions And Clauses 252.242-7004 Material management and accounting system. As prescribed in 242.7204, use the following caluse: Material Management and Accounting System (JUL 2009) (a) Definitions. As used in this clause— (1) Material management and accounting system (MMAS) means the Contractor...

Prevention validation and accounting platform: a framework for establishing accountability and performance measures of substance abuse prevention programs.

Science.gov (United States)

Kim, S; McLeod, J H; Williams, C; Hepler, N

2000-01-01

The field of substance abuse prevention has neither an overarching conceptual framework nor a set of shared terminologies for establishing the accountability and performance outcome measures of substance abuse prevention services rendered. Hence, there is a wide gap between what we currently have as data on one hand and information that are required to meet the performance goals and accountability measures set by the Government Performance and Results Act of 1993 on the other. The task before us is: How can we establish the accountability and performance measures of substance abuse prevention programs and transform the field of prevention into prevention science? The intent of this volume is to serve that purpose and accelerate the processes of this transformation by identifying the requisite components of the transformation (i.e., theory, methodology, convention on terms, and data) and by introducing an open forum called, Prevention Validation and Accounting (PREVA) Platform. The entire PREVA Platform (for short, the Platform) is designed as an analytic framework, which is formulated by a collectivity of common concepts, terminologies, accounting units, protocols for counting the units, data elements, and operationalizations of various constructs, and other summary measures intended to bring about an efficient and effective measurement of process input, program capacity, process output, performance outcome, and societal impact of substance abuse prevention programs. The measurement units and summary data elements are designed to be measured across time and across jurisdictions, i.e., from local to regional to state to national levels. In the Platform, the process input is captured by two dimensions of time and capital. Time is conceptualized in terms of service delivery time and time spent for research and development. Capital is measured by the monies expended for the delivery of program activities during a fiscal or reporting period. Program capacity is captured

The value of crop germplasm and value accounting system

Institute of Scientific and Technical Information of China (English)

WANG Xiaowei; DING Guangzhou; CHANG Ying

2007-01-01

The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.

Influence Business Strategy On The Quality Of Accounting Information System

OpenAIRE

Meiryani

2015-01-01

Abstract Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the above this paper considers the Influence Of Business Strategy On The Quality Of Accounting Info...

A Method for Assessing the Performance of e-Government Twitter Accounts

Directory of Open Access Journals (Sweden)

Konstantinos Antoniadis

2016-04-01

Full Text Available This paper introduces a method for assessing the influence of Twitter accounts of central e-government agencies. It first stresses the importance of activity and popularity of the e-government accounts, and also the importance of community formation among followers-citizens, as the two main stages of e-government adoption. The proposed approach combines activity and popularity of the accounts and followers’ community characteristics in a ranking system, using an idea originally introduced to measure blogosphere authority. A Twitter Authority Index is produced. The method is demonstrated through an extended example: 56 Twitter accounts of ministries of EU countries are sorted according to their indexes in the proposed ranking system. Detailed values for the ministries’ accounts and average values for the countries that the ministries belong to are reported and commented.

Development of Spreadsheet-Based Integrated Transaction Processing Systems and Financial Reporting Systems

Science.gov (United States)

Ariana, I. M.; Bagiada, I. M.

2018-01-01

Development of spreadsheet-based integrated transaction processing systems and financial reporting systems is intended to optimize the capabilities of spreadsheet in accounting data processing. The purpose of this study are: 1) to describe the spreadsheet-based integrated transaction processing systems and financial reporting systems; 2) to test its technical and operational feasibility. This study type is research and development. The main steps of study are: 1) needs analysis (need assessment); 2) developing spreadsheet-based integrated transaction processing systems and financial reporting systems; and 3) testing the feasibility of spreadsheet-based integrated transaction processing systems and financial reporting systems. The technical feasibility include the ability of hardware and operating systems to respond the application of accounting, simplicity and ease of use. Operational feasibility include the ability of users using accounting applications, the ability of accounting applications to produce information, and control applications of the accounting applications. The instrument used to assess the technical and operational feasibility of the systems is the expert perception questionnaire. The instrument uses 4 Likert scale, from 1 (strongly disagree) to 4 (strongly agree). Data were analyzed using percentage analysis by comparing the number of answers within one (1) item by the number of ideal answer within one (1) item. Spreadsheet-based integrated transaction processing systems and financial reporting systems integrate sales, purchases, and cash transaction processing systems to produce financial reports (statement of profit or loss and other comprehensive income, statement of changes in equity, statement of financial position, and statement of cash flows) and other reports. Spreadsheet-based integrated transaction processing systems and financial reporting systems is feasible from the technical aspects (87.50%) and operational aspects (84.17%).

Studying performation: the arrangement of speech, calculation and writing acts within dispositifs : Carbon accounting for strategizing in a large corporation

OpenAIRE

Le Breton , Morgane; Aggeri , Franck

2016-01-01

International audience; This paper aims at proposing an analytical framework for performation process that is performation through speech, calculation and writing acts connected within a “dispositif”. This analytical framework is put into practice in the case study of a French large corporation which has built a low-carbon strategy based on carbon accounting tools. We have found that low-carbon strategy is performed through carbon accounting tools since speech, calculation and writing acts ar...

A Computer Simulation to Assess the Nuclear Material Accountancy System of a MOX Fuel Fabrication Facility

International Nuclear Information System (INIS)

Portaix, C.G.; Binner, R.; John, H.

2015-01-01

SimMOX is a computer programme that simulates container histories as they pass through a MOX facility. It performs two parallel calculations: · the first quantifies the actual movements of material that might be expected to occur, given certain assumptions about, for instance, the accumulation of material and waste, and of their subsequent treatment; · the second quantifies the same movements on the basis of the operator's perception of the quantities involved; that is, they are based on assumptions about quantities contained in the containers. Separate skeletal Excel computer programmes are provided, which can be configured to generate further accountancy results based on these two parallel calculations. SimMOX is flexible in that it makes few assumptions about the order and operational performance of individual activities that might take place at each stage of the process. It is able to do this because its focus is on material flows, and not on the performance of individual processes. Similarly there are no pre-conceptions about the different types of containers that might be involved. At the macroscopic level, the simulation takes steady operation as its base case, i.e., the same quantity of material is deemed to enter and leave the simulated area, over any given period. Transient situations can then be superimposed onto this base scene, by simulating them as operational incidents. A general facility has been incorporated into SimMOX to enable the user to create an ''act of a play'' based on a number of operational incidents that have been built into the programme. By doing this a simulation can be constructed that predicts the way the facility would respond to any number of transient activities. This computer programme can help assess the nuclear material accountancy system of a MOX fuel fabrication facility; for instance the implications of applying NRTA (near real time accountancy). (author)

Accountability and need for cognition effects on contrast, halo, and accuracy in performance ratings.

Science.gov (United States)

Palmer, Jerry K; Feldman, Jack M

2005-03-01

In the present study, the authors investigated the effects of accountability and need for cognition on contrast errors, halo, and accuracy of performance ratings examined in good and poor performance context conditions, as well as in a context-free control condition. The accountability manipulation reduced the contrast effect and also modified rater recall of good ratee behavior. Accountability reduced halo in ratings and increased rating accuracy in a poor performance context. Accountability also interacted with need for cognition in predicting individual rater halo.

System Reliability Analysis Considering Correlation of Performances

Energy Technology Data Exchange (ETDEWEB)

Kim, Saekyeol; Lee, Tae Hee [Hanyang Univ., Seoul (Korea, Republic of); Lim, Woochul [Mando Corporation, Seongnam (Korea, Republic of)

2017-04-15

Reliability analysis of a mechanical system has been developed in order to consider the uncertainties in the product design that may occur from the tolerance of design variables, uncertainties of noise, environmental factors, and material properties. In most of the previous studies, the reliability was calculated independently for each performance of the system. However, the conventional methods cannot consider the correlation between the performances of the system that may lead to a difference between the reliability of the entire system and the reliability of the individual performance. In this paper, the joint probability density function (PDF) of the performances is modeled using a copula which takes into account the correlation between performances of the system. The system reliability is proposed as the integral of joint PDF of performances and is compared with the individual reliability of each performance by mathematical examples and two-bar truss example.

System Reliability Analysis Considering Correlation of Performances

International Nuclear Information System (INIS)

Kim, Saekyeol; Lee, Tae Hee; Lim, Woochul

2017-01-01

Reliability analysis of a mechanical system has been developed in order to consider the uncertainties in the product design that may occur from the tolerance of design variables, uncertainties of noise, environmental factors, and material properties. In most of the previous studies, the reliability was calculated independently for each performance of the system. However, the conventional methods cannot consider the correlation between the performances of the system that may lead to a difference between the reliability of the entire system and the reliability of the individual performance. In this paper, the joint probability density function (PDF) of the performances is modeled using a copula which takes into account the correlation between performances of the system. The system reliability is proposed as the integral of joint PDF of performances and is compared with the individual reliability of each performance by mathematical examples and two-bar truss example.

Uncertainty-accounting environmental policy and management of water systems.

Science.gov (United States)

Baresel, Christian; Destouni, Georgia

2007-05-15

Environmental policies for water quality and ecosystem management do not commonly require explicit stochastic accounts of uncertainty and risk associated with the quantification and prediction of waterborne pollutant loads and abatement effects. In this study, we formulate and investigate a possible environmental policy that does require an explicit stochastic uncertainty account. We compare both the environmental and economic resource allocation performance of such an uncertainty-accounting environmental policy with that of deterministic, risk-prone and risk-averse environmental policies under a range of different hypothetical, yet still possible, scenarios. The comparison indicates that a stochastic uncertainty-accounting policy may perform better than deterministic policies over a range of different scenarios. Even in the absence of reliable site-specific data, reported literature values appear to be useful for such a stochastic account of uncertainty.

The invisible accounting side of ERP systems

Directory of Open Access Journals (Sweden)

Iliyan Dimitrov

2017-12-01

Full Text Available ERP (Enterprise Resource planning systems are widely used in many organizations, including companies in Bulgaria. Depending of the point of view statistical results of their implementation in recent years are contradictory (Infostat, 2017, (Eurostat, 2017. This paper reveals an overview of researchers and practitioners’ interpretations, who express opinion for an essence and advantages of adopting ERP systems. In academic and professional discussions one potential benefit stays invisible. The purpose of this publication is to provide new sight of essence and potential benefits which are given with ERP implementation. Some advantages of ERP systems are discussed. Some aspects of the links between ERP systems, management accounting and financial accounting are described.

MATS--Management Accounting Tutorial System. Version 1.0. Project Documentation.

Science.gov (United States)

Wardle, Andrew; O'Connor, Rodric

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

MATS--Management Accounting Tutorial System. Version 1.0. User Guide.

Science.gov (United States)

Wardle, Andrew; O'Connor, Rodric

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

A system-of-systems framework for the reliability analysis of distributed generation systems accounting for the impact of degraded communication networks

International Nuclear Information System (INIS)

Mo, Hua-Dong; Li, Yan-Fu; Zio, Enrico

2016-01-01

Highlights: • A system-of-systems framework is proposed for reliability analysis of DG system. • The impact of degraded communication networks is included and quantified. • Various uncertainties and contingencies in the DG system are considered. • A Monte Carlo simulation-optimal power flow computational framework is developed. • The results of the application study show the power of the proposed framework. - Abstract: Distributed generation (DG) systems install communication networks for managing real-time energy imbalance. Different from previous research, which typically assumes perfect communication networks, this work aims to quantitatively account for the impact of degraded communication networks on DG systems performance. The degraded behavior of communication networks is modeled by stochastic continuous time transmission delays and packet dropouts. On the DG systems side, we consider the inherent uncertainties of renewable energy sources, loads and energy prices. We develop a Monte Carlo simulation-optimal power flow (MCS-OPF) computational framework that is capable of generating consecutive time-dependent operating scenarios of the integrated system. Quantitative analysis is carried out to measure the impact of communication networks degradation onto the DG systems. For illustration, the framework is applied to a modified IEEE 13 nodes test feeder. The results demonstrate that the degraded communication networks can significantly deteriorate the performance of the integrated system. A grey differential model-based prediction method for reconstructing missing data is effective in mitigating the influence of the degraded communication networks.

Performance-based parameter tuning method of model-driven PID control systems.

Science.gov (United States)

Zhao, Y M; Xie, W F; Tu, X W

2012-05-01

In this paper, performance-based parameter tuning method of model-driven Two-Degree-of-Freedom PID (MD TDOF PID) control system has been proposed to enhance the control performances of a process. Known for its ability of stabilizing the unstable processes, fast tracking to the change of set points and rejecting disturbance, the MD TDOF PID has gained research interest recently. The tuning methods for the reported MD TDOF PID are based on internal model control (IMC) method instead of optimizing the performance indices. In this paper, an Integral of Time Absolute Error (ITAE) zero-position-error optimal tuning and noise effect minimizing method is proposed for tuning two parameters in MD TDOF PID control system to achieve the desired regulating and disturbance rejection performance. The comparison with Two-Degree-of-Freedom control scheme by modified smith predictor (TDOF CS MSP) and the designed MD TDOF PID tuned by the IMC tuning method demonstrates the effectiveness of the proposed tuning method. Copyright © 2012 ISA. Published by Elsevier Ltd. All rights reserved.

A High-Performance VME-Based Acquisition System for Positron Emission Mammography

International Nuclear Information System (INIS)

Abbott, D.J.; Weisenberger, A.; Majewski, S.; Kieper, D.; Kross, B.; Popov, V.; Wojcik, R.; Raylman, R.R.

2001-01-01

A prototype for a practical and economical breast imaging system for cancer detection is currently under development at Jefferson Lab. The latest advances in bright, fast, crystal scintillators, compact position-sensitive photomultipliers (PSPMT), and high-performance digitizing and readout electronics are being used to develop a compact imager based on Positron Emission Tomography (PET). To facilitate the performance demands of the detector as well as the high number of readout channels, the data acquisition system is built around an intelligent, self-contained, VME form-factor

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...

The Consistency of Performance Management System Based on Attributes of the Performance Indicator: An Empirical Study

Directory of Open Access Journals (Sweden)

Jan Zavadsky

2014-07-01

Full Text Available Purpose: The performance management system (PMS is a metasystem over all business processes at the strategic and operational level. Effectiveness of the various management systems depends on many factors. One of them is the consistent definition of each system elements. The main purpose of this study is to explore if the performance management systems of the sample companies is consistent and how companies can create such a system. The consistency in this case is based on the homogenous definition of attributes relating to the performance indicator as a basic element of PMS.Methodology: At the beginning, we used an affinity diagram that helped us to clarify and to group various attributes of performance indicators. The main research results we achieved are through empirical study. The empirical study was carried out in a sample of Slovak companies. The criterion for selection was the existence of the certified management systems according to the ISO 9001. Representativeness of the sample companies was confirmed by application of Pearson´s chi-squared test (χ2 - test due to above standards. Findings: Coming from the review of various literature, we defined four groups of attributes relating to the performance indicator: formal attributes, attributes of target value, informational attributes and attributes of evaluation. The whole set contains 21 attributes. The consistency of PMS is based not on maximum or minimum number of attributes, but on the same type of attributes for each performance indicator used in PMS at both the operational and strategic level. The main findings are: companies use various financial and non-financial indicators at strategic or operational level; companies determine various attributes of performance indicator, but most of the performance indicators are otherwise determined; we identified the common attributes for the whole sample of companies. Practical implications: The research results have got an implication for

The Perceptions of Management on the Benefits of Adopting an Environmental Management Accounting System as a Waste Management Tool

Directory of Open Access Journals (Sweden)

Doorasamy Mishelle

2016-01-01

Full Text Available The purpose of this paper is to ascertain the perception of management on the benefits of adopting an environmental management accounting (EMA system as a waste management tool in a paper and pulp manufacturing company. This paper highlights the benefits of an EMA system and the role and importance of EMA as a decision-making tool in encouraging the adoption of cleaner production (CP techniques and technologies. This research was based on a case study of a paper and pulp manufacturing company in KwaZulu-Natal. This research was both quantitative and qualitative in nature. Data collection instruments for the study included a Likert-type questionnaire and interviews with the environmental manager and cost accountant but the findings reported in this paper are based on the empirical evidence gathered from the questionnaire which identified that there was positive correlation between environmental performance and CP techniques and technologies. Environmental costs were hidden under general overheads and understated because the company was using a conventional costing system and not an EMA system; hence, environmental costs were not traced back to the products or processes responsible for those costs. It was evident from the qualitative data analysis that management regarded their environmental costs as too insignificant to justify implementation of an EMA system. The consequent reluctance of the company to adopt CP resulted in poor waste management and lower-quality environmental performance.

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

International Nuclear Information System (INIS)

Nishimura, Hideo; Nishizawa, Satoshi

1993-01-01

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

Restorative Justice as Strength-Based Accountability

Science.gov (United States)

Ball, Robert

2003-01-01

This article compares strength-based and restorative justice philosophies for young people and their families. Restorative justice provides ways to respond to crime and harm that establish accountability while seeking to reconcile members of a community. Restorative approaches are an important subset of strength-based interventions.

Development and realization of the new state system of account and control of RAM and RAW

International Nuclear Information System (INIS)

Gubanov, V.; Shilko, V.; Syssoev, M.; Ershov, V.; Yanovskaya, N.

1998-01-01

In the article the principles of organization, organizational structure and main functions of the automated system of the state account and control of radioactive material (RAM) and waste (RAW), which is developed now in Russia, are presented. On the base of analysis the existing ( >) system the acute necessity in automation of processes of an account and control DA and DAI, based on use of modern information technologies is shown. There are presented a structure and content of normative - legal, program and information parts of the system and milestones of designing it. (author)

Patient Accounting Systems: Are They Fit with the Users' Requirements?

Science.gov (United States)

Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid

2016-01-01

A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information.

Patient Accounting Systems: Are They Fit with the Users' Requirements?

Science.gov (United States)

Ayatollahi, Haleh; Nazemi, Zahra

2016-01-01

Objectives A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. Methods This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Results Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. Conclusions The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information. PMID:26893945

Identifying Employer Needs from Accounting Information Systems Programs

Science.gov (United States)

Dillon, Thomas W.; Kruck, S. E.

2008-01-01

As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

Thermodynamic performance assessment of a novel environmentally-benign solar energy based integrated system

International Nuclear Information System (INIS)

Yuksel, Yunus Emre; Ozturk, Murat; Dincer, Ibrahim

2016-01-01

Highlights: • Development of a novel solar energy based system for multigenaration applications. • Evaluation of the exergy efficiency and destruction rate in each system component. • Investigation of the varying operating conditions on the system performance. • Evaluation of complete parametric studies and performance analysis of the system. - Abstract: In this paper, a novel solar energy based multigeneration system for producing electricity, hydrogen, hot water, heating and cooling is presented and analyzed thermodynamically for potential applications. The energy and exergy analyses are conducted for entire system and its sub-systems, which are a parabolic trough collector system, a double-stage organic Rankine cycle, a proton exchange membrane electrolyzer, a PEM fuel cycle and a quadruple effect absorption cooling system. The parametric studies are performed in order to indicate the impacts of some key indicators on the integrated system performance. These analyses are simulated by using the Engineering Equation Solver software. The results show that the increase in ambient temperature increases the exergetic coefficient performance of the Quadruple Effect Absorption Cooling System. In addition, the increase in solar intensity, temperature of absorber pipes inner surface and concentration of ammonia in working fluid mixture has the positive effect on produced electricity from the expanders and turbine, and hydrogen from the PEM electrolyzer. According to exergy analyses, the largest exergy destruction rates are obtained in the parabolic trough collector, PEM fuel cell and turbine. Therefore, any improvements in these components would lead to a better efficiency of the integrated system.

ACCOUNTING - A SOURCE OF INFORMATION WITHIN THE MANAGEMENT SYSTEM

Directory of Open Access Journals (Sweden)

BUŞAN GABRIELA

2014-05-01

Full Text Available Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only discipline that can provide information that form the basis of the assessment of an organization by a wide category of users. Those in need of information for the purpose of making accounting decisions on allocating economic resources efficiently and effectively.

A system of health accounts 2011

National Research Council Canada - National Science Library

2011-01-01

.... As demands for information increase and more countries implement and institutionalize health accounts according to the system, the data produced are expected to be more comparable, more detailed...

Examples of MC and A systems to meet prompt accountability specifications

Energy Technology Data Exchange (ETDEWEB)

Eggers, R F; Brouns, R J; Bryant, J L; Davenport, L C; Brite, D W; Kinnison, R R; Fager, J E; Williams, R C; Wilson, R L

1983-01-01

Proposed regulations for NRC licensees authorized to possess and process formula quantities of strategic special nuclear material (SSNM) would require each licensee to implement a material control and accounting (MC and A) system capable of prompt loss detection and alarm resolution. In support of the loss detection and alarm response activities an overcheck program would also be implemented. This program would include personnel qualification and training, quality control, inventory verification and shipper-receiver transaction verification. However, the frequeny of physical inventory verification would be about once per year rather than once every two months. In addition MC and A activities would include procedures for the prevention and detection of data falsification and other forms of deceit that might undermine the performance of the loss detection and response systems. This report provides examples of prompt accountability systems for four plants: mixed oxide fuel fabrication, uranium hexafluoride conversion, high enriched uranium fuel fabrication, and high enriched uranium scrap recovery. Purpose of this report is to provide guidance to the MC and A system designer and evaluator on how the proposed requirements might be met.

Examples of MC and A systems to meet prompt accountability specifications

International Nuclear Information System (INIS)

Eggers, R.F.; Brouns, R.J.; Bryant, J.L.; Davenport, L.C.; Brite, D.W.; Kinnison, R.R.; Fager, J.E.; Williams, R.C.; Wilson, R.L.

1983-01-01

Proposed regulations for NRC licensees authorized to possess and process formula quantities of strategic special nuclear material (SSNM) would require each licensee to implement a material control and accounting (MC and A) system capable of prompt loss detection and alarm resolution. In support of the loss detection and alarm response activities an overcheck program would also be implemented. This program would include personnel qualification and training, quality control, inventory verification and shipper-receiver transaction verification. However, the frequeny of physical inventory verification would be about once per year rather than once every two months. In addition MC and A activities would include procedures for the prevention and detection of data falsification and other forms of deceit that might undermine the performance of the loss detection and response systems. This report provides examples of prompt accountability systems for four plants: mixed oxide fuel fabrication, uranium hexafluoride conversion, high enriched uranium fuel fabrication, and high enriched uranium scrap recovery. Purpose of this report is to provide guidance to the MC and A system designer and evaluator on how the proposed requirements might be met

A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

Science.gov (United States)

Sharma, Anuj; Kumar Panigrahi, Prabin

2012-02-01

With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.

An Analysis of the Cost Accounting System for the Depot Maintenance Service, Air Force Industrial Fund.

Science.gov (United States)

1987-09-01

AN A NALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT 1/1 MRINTENANCE SERVI..(U) MIR FORCE INST OF TECH IIGHT-PTTERSON RFB OH SCHOOL OF SYST.. 0 L...I "VV h S~ ~~i FiLE COV, THSI CIO ~OF AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR FORCE INDUSTRIAL FUND...Patterson Air Force Base, Ohio ~ p~UOW~~ ’ I ~ 1 12 02 0 AFIT/GLM/LSY/87S-83 AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR

The users manual and concepts of nuclear materials accounting system

International Nuclear Information System (INIS)

Lee, Byung Du; Jeon, In

1996-03-01

This report is to describe the concepts, operation status and user's manuals of nuclear materials accounting system which was developed to not only make out, report and manage the IAEA accounting reports but also maintain the accounting information. Therefore, facility operator could effectively make use of the accounting system without a special training by using this report. 3 tabs., 15 figs., (Author) .new

A few considerations on simplifying the fiscal and accounting systems of small and medium enterprises

Directory of Open Access Journals (Sweden)

Ialomiţianu, G.

2010-12-01

Full Text Available The application of the complex accounting and fiscal systems represents an administrative burden for small and medium enterprises. This situation generates huge costs, too hard to bear by legal entities. The introduction of simplified accounting and fiscal systems has to represent a priority for every state, because it triggers the reduction of the administrative burden. The fiscal systems based on low taxation should not be confused with simplified fiscal systems. Many a time, enterprises prefer simplified systems, even if they do not totally comply with the fiscal equity principle.

Energy accounting in nuclear power systems

International Nuclear Information System (INIS)

Symonds, J.L.; Essam, P.; Stocks, K.

1976-01-01

Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input to each of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steelmaking, for some time to come. (author)

Energy accounting in nuclear power systems

International Nuclear Information System (INIS)

Symonds, J.L.; Essam, P.; Stocks, K.

1975-10-01

Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steel-making, for some time to come. (author)

75 FR 1492 - Commission Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to...

Science.gov (United States)

2010-01-11

... Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to Rule 206(4)-2 Under the... independent public accountants in connection with the adoption of amendments to Rule 206(4)-2 under the... least once during each calendar year by an independent public accountant \\1\\ (``accountant''), pursuant...

Factors affecting management accounting and control systems. A critical review of empirical studies

Directory of Open Access Journals (Sweden)

Joanna Dyczkowska

2015-12-01

Full Text Available Knowledge of management accounting & control systems and factors which may affect the design of such systems has become crucial due to emerging changes both in the external and internal business environment. Therefore it is necessary to conduct comprehensive, long-term basic research in order to prove previously formulated hypotheses in new conditions and fulfil the research gap. Based on critical review of empirical studies published in prestigious scientific journals this paper aims at validating the assumed hypotheses and at generalising research findings on impacts of various determinants on man-agement accounting & control systems. The predominant contingent factors include: type of strategy implemented, national culture, perceived environment uncertainty and integrated information system.

Fuel conditioning facility material accountancy

International Nuclear Information System (INIS)

Yacout, A.M.; Bucher, R.G.; Orechwa, Y.

1995-01-01

The operation of the Fuel conditioning Facility (FCF) is based on the electrometallurgical processing of spent metallic reactor fuel. It differs significantly, therefore, from traditional PUREX process facilities in both processing technology and safeguards implications. For example, the fissile material is processed in FCF only in batches and is transferred within the facility only as solid, well-characterized items; there are no liquid steams containing fissile material within the facility, nor entering or leaving the facility. The analysis of a single batch lends itself also to an analytical relationship between the safeguards criteria, such as alarm limit, detection probability, and maximum significant amount of fissile material, and the accounting system's performance, as it is reflected in the variance associated with the estimate of the inventory difference. This relation, together with the sensitivity of the inventory difference to the uncertainties in the measurements, allows a thorough evaluation of the power of the accounting system. The system for the accountancy of the fissile material in the FCF has two main components: a system to gather and store information during the operation of the facility, and a system to interpret this information with regard to meeting safeguards criteria. These are described and the precision of the inventory closure over one batch evaluated

Examining the Operational Effectiveness and Accountability of Federal Agencies as Indicated in the Performance and Accountability Reports Required by the Government Performance and Results Act of 1993

National Research Council Canada - National Science Library

Caron, Lenn E; Farricker, Daniel A; Underwood, Jeffrey R

2007-01-01

.... The agencies chosen were performing at different levels of effectiveness, according to the performance and accountability scorecard produced by the Mercatus Center at George Mason University, a non...

Toward a System of Global Accountability

International Nuclear Information System (INIS)

Cameron, J.

2016-01-01

Post-Fukushima, the public expects and demands that nuclear regulators and operators worldwide have used lessons learned to identify and implement important actions and measures to prevent a similar event from happening again. Considerable work has been done at the national and international levels to achieve this. However, verifying the adequacy and appropriateness of measures taken in each country requires an enhanced level of global accountability that does not presently exist. The current global nuclear regulatory safety framework is based on the principle of national sovereignty and the result is that the world lacks a forum for publicizing safety concerns, beyond the national regulator, to the highest levels of government within member states. This runs the risk of significant deficiencies or non-compliance with internationally approved practices continuing unchecked even though some parties are aware of them. This also applies to flagging cases of insufficiently independent regulators or identifying inadequately prepared regulators in new nuclear countries. There are many vehicles for enhancing this transparency, e.g., WANO/INPO, regional regulatory fora, and international organizations including the OECD/NEA and IAEA. The world has never been more interconnected and it is time that the nuclear sector leverages this reality and adopts a system of global accountability for nuclear safety. (author)

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

OpenAIRE

Weißenberger, Barbara E.; Angelkort, Hendrik

2009-01-01

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

Design and Analysis: Payroll of Accounting Information System

OpenAIRE

Suryanto, Suryanto

2011-01-01

Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use t...

Meaningful Human Control over Autonomous Systems: A Philosophical Account

Directory of Open Access Journals (Sweden)

Filippo Santoni de Sio

2018-02-01

Full Text Available Debates on lethal autonomous weapon systems have proliferated in the past 5 years. Ethical concerns have been voiced about a possible raise in the number of wrongs and crimes in military operations and about the creation of a “responsibility gap” for harms caused by these systems. To address these concerns, the principle of “meaningful human control” has been introduced in the legal–political debate; according to this principle, humans not computers and their algorithms should ultimately remain in control of, and thus morally responsible for, relevant decisions about (lethal military operations. However, policy-makers and technical designers lack a detailed theory of what “meaningful human control” exactly means. In this paper, we lay the foundation of a philosophical account of meaningful human control, based on the concept of “guidance control” as elaborated in the philosophical debate on free will and moral responsibility. Following the ideals of “Responsible Innovation” and “Value-sensitive Design,” our account of meaningful human control is cast in the form of design requirements. We identify two general necessary conditions to be satisfied for an autonomous system to remain under meaningful human control: first, a “tracking” condition, according to which the system should be able to respond to both the relevant moral reasons of the humans designing and deploying the system and the relevant facts in the environment in which the system operates; second, a “tracing” condition, according to which the system should be designed in such a way as to grant the possibility to always trace back the outcome of its operations to at least one human along the chain of design and operation. As we think that meaningful human control can be one of the central notions in ethics of robotics and AI, in the last part of the paper, we start exploring the implications of our account for the design and use of non

Changes In Company’s Management Accounting Systems: Case Study on ActivityBased Costing Implementation and Operation in Medium-Sized Production Company

Directory of Open Access Journals (Sweden)

Tomasz WNUK-PEL

2010-11-01

Full Text Available This paper aims to explore factors, which influence the process of activity-based costing (ABC implementation, as well as analyze and explain the changes in the area of methodology and organization of a company, after activity-based costing implementation. The research findings are of both theoretical and practical importance. From the practical point of view, companies considering implementation of ABC should be aware of the positive and negative factors conditioning the process of implementation; in addition, they should be familiar with methodological and organizational changes, which might stem from the ABC implementation. From the theoretical point of view, this research might be helpful in determining a more general tendency: although modifications in cost accounting systems and implementation of modern methods of management accounting in Polish companies come later than in more developed economies, the tendency heads in the same direction.

Applications of bulk measurement techniques for the near-real-time accounting system at the BNFP

International Nuclear Information System (INIS)

Ellis, J.H.

1981-11-01

Nuclear materials accountancy at the Barnwell Nuclear Fuel Plant (BNFP) is based primarily on bulk measurement of aqueous solutions containing uranium, plutonium, and fission products. Since 1973, Allied-General Nuclear Services (AGNS) has been adapting volume measurement and measurement control techniques at the various key measurement points within the plant. Starting in 1977, AGNS has been incorporating these measurement activities into a computerized nuclear materials control and accounting system (CNMCAS). This paper presents the major features of the measurement systems and describes the results of plant-scale testing of the system using unirradiated natural uranium. The results of these tests indicate that total uncertainties of about 0.2% of throughput (2 sigma level) can be achieved for conventional accounting and about 2.0% of hold-up can be achieved for in-process inventory estimates. These results are based on measurement of almost 500 MTU of throughput over 130 operating days

Performance of the mineral blended ester oil-based drilling fluid systems

Energy Technology Data Exchange (ETDEWEB)

Ismail, A.R.; Kamis, A.; Foo, K.S. [University Teknologi (Malaysia)

2001-06-01

A study was conducted in which the properties of ester oil-based drilling fluid systems were examined using a blended mixture of ester and synthetic mineral oil. Biodegradable invert emulsion ester-based fluids are preferred over mineral oil-based drilling fluids for environmental reasons, but they tend to cause alkaline hydrolysis resulting in solidification of the drilling fluid systems. The drilling fluid examined here consisted of Malaysian palm oil ester derivatives (methyl laureate ester or isopropyl laureate ester) blended with commercially available synthetic mineral oil. This mineral oil was added to reduce the problem of alkaline hydrolysis. This mixture, however, was found to be unstable and could not solve the problem at high temperature. The isopropyl laureate and mineral oil blended system was more stable towards the hydrolysis process up to 250 degrees F. In order to enhance the performance of an invert emulsion drilling fluid system, it was recommended that brine water content of the fluid system be lowered. 3 refs., 2 figs.

Performance evaluation of a retrofit digital detector-based mammography system.

Science.gov (United States)

Marshall, Nicholas W; van Ongeval, Chantal; Bosmans, Hilde

2016-02-01

A retrofit flat panel detector was integrated with a GE DMR+ analog mammography system and characterized using detective quantum efficiency (DQE). Technical system performance was evaluated using the European Guidelines protocol, followed by a limited evaluation of clinical image quality for 20 cases using image quality criteria in the European Guidelines. Optimal anode/filter selections were established using signal difference-to-noise ratio measurements. Only small differences in peak DQE were seen between the three anode/filter settings, with an average value of 0.53. For poly(methyl methacrylate) (PMMA) thicknesses above 60 mm, the Rh/Rh setting was the optimal anode/filter setting. The system required a mean glandular dose of 0.54 mGy at 30 kV Rh/Rh to reach the Acceptable gold thickness limit for 0.1 mm details. Imaging performance of the retrofit unit with the GE DMR+ is notably better than of powder based computed radiography systems and is comparable to current flat panel FFDM systems. Copyright © 2016 Associazione Italiana di Fisica Medica. Published by Elsevier Ltd. All rights reserved.

Refinement and User Acceptance Test of Accounting Information System for Restaurants SMEs

OpenAIRE

Lana Sularto

2016-01-01

This study seeks to improve accounting information system (AIS) application specially built for restaurants small and medium-sized enterprises (SMEs) that have been developed and tested to the user, as well as demonstrate the feasibility of the applications that have been enhanced when viewed in terms of functionality, performance, and usability. Enhanced AIS is the result of system development that have been developed, that requires three years to complete all the stages involving 179 restau...

Availability of thermodynamic system with multiple performance parameters based on vector-universal generating function

International Nuclear Information System (INIS)

Cai Qi; Shang Yanlong; Chen Lisheng; Zhao Yuguang

2013-01-01

Vector-universal generating function was presented to analyze the availability of thermodynamic system with multiple performance parameters. Vector-universal generating function of component's performance was defined, the arithmetic model based on vector-universal generating function was derived for the thermodynamic system, and the calculation method was given for state probability of multi-state component. With the stochastic simulation of the degeneration trend of the multiple factors, the system availability with multiple performance parameters was obtained under composite factors. It is shown by an example that the results of the availability obtained by the binary availability analysis method are somewhat conservative, and the results considering parameter failure based on vector-universal generating function reflect the operation characteristics of the thermodynamic system better. (authors)

A high-performance data acquisition system for computer-based multichannel analyzer

International Nuclear Information System (INIS)

Zhou Xinzhi; Bai Rongsheng; Wen Liangbi; Huang Yanwen

1996-01-01

A high-performance data acquisition system applied in the multichannel analyzer is designed with single-chip microcomputer system. The paper proposes the principle and the method of realizing the simultaneous data acquisition, the data pre-processing, and the fast bidirectional data transfer by means of direct memory access based on dual-port RAM as well. The measurement for dead or live time of ADC system can also be implemented efficiently by using it

Influence Business Process On The Quality Of Accounting Information System

OpenAIRE

Meiryani; Muhammad Syaifullah

2015-01-01

Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a signifi...

The effect of performance-based pay systems on job satisfaction and stress

OpenAIRE

Hornbach, Jessica Janina

2013-01-01

Previous investigations regarding the health- and wellbeing-related outcomes of performance-based pay systems have been scarce and ambiguous so far. Considering the huge economic and organizational impact of stress-related health problems, it is important to further investigate this relation, including the impact of different variables that can help to explain the variation in the relationship between performance-based pay and job strain. The main purpose of this study is to challenge the res...

Performance and environmental impact assessment of pulse detonation based engine systems

Science.gov (United States)