WorldWideScience

Sample records for preschool accountability system

  1. Human Resource Accounting System

    Science.gov (United States)

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  2. 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...

  3. Automated attendance accounting system

    Science.gov (United States)

    Chapman, C. P. (Inventor)

    1973-01-01

    An automated accounting system useful for applying data to a computer from any or all of a multiplicity of data terminals is disclosed. The system essentially includes a preselected number of data terminals which are each adapted to convert data words of decimal form to another form, i.e., binary, usable with the computer. Each data terminal may take the form of a keyboard unit having a number of depressable buttons or switches corresponding to selected data digits and/or function digits. A bank of data buffers, one of which is associated with each data terminal, is provided as a temporary storage. Data from the terminals is applied to the data buffers on a digit by digit basis for transfer via a multiplexer to the computer.

  4. 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...

  5. JSC interactive basic accounting system

    Science.gov (United States)

    Spitzer, J. F.

    1978-01-01

    Design concepts for an interactive basic accounting system (IBAS) are considered in terms of selecting the design option which provides the best response at the lowest cost. Modeling the IBAS workload and applying this workload to a U1108 EXEC 8 based system using both a simulation model and the real system is discussed.

  6. Preschool Screening: An Examination of the Behavioral and Emotional Screening System Preschool Teacher Form (BESS Preschool)

    Science.gov (United States)

    Dowdy, Erin; Chin, Jenna K.; Quirk, Matthew P.

    2013-01-01

    The preschool years are a critical time to identify and treat early emotional or behavioral problems. Universal screening can be used to identify emotional and behavioral risk in preschoolers and fits well within current service delivery frameworks. This criterion-related validity study examined the use of a brief teacher-rated screener, the…

  7. Library Labor Cost Accounting System.

    Science.gov (United States)

    Du Bois, Dan

    The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions,…

  8. 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.

  9. Accounting information system in turkish shipbuilding industry: Special accounting applications

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2014-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  10. Accounting information system in turkish shipbuilding industry: Special accounting applications

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2011-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  11. Does Parental Mind-Mindedness Account for Cross-Cultural Differences in Preschoolers' Theory of Mind?

    Science.gov (United States)

    Hughes, Claire; Devine, Rory T; Wang, Zhenlin

    2017-02-03

    This study of 241 parent-child dyads from the United Kingdom (N = 120, Mage  = 3.92, SD = 0.53) and Hong Kong (N = 121, Mage  = 3.99, SD = 0.50) breaks new ground by adopting a cross-cultural approach to investigate children's theory of mind and parental mind-mindedness. Relative to the Hong Kong sample, U.K. children showed superior theory-of-mind performance and U.K. parents showed greater levels of mind-mindedness. Within both cultures parental mind-mindedness was correlated with theory of mind. Mind-mindedness also accounted for cultural differences in preschoolers' theory of mind. We argue that children's family environments might shed light on how culture shapes children's theory of mind.

  12. 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)

  13. Does HPA-Axis Dysregulation Account for the Effects of Income on Effortful Control and Adjustment in Preschool Children?

    Science.gov (United States)

    Lengua, Liliana J.; Zalewski, Maureen; Fisher, Phil; Moran, Lyndsey

    2013-01-01

    The effects of low income on children's adjustment might be accounted for by disruptions to hypothalamic-pituitary-adrenal (HPA)-axis activity and to the development of effortful control. Using longitudinal data and a community sample of preschool-age children (N?=?306, 36-39?months) and their mothers, recruited to over-represent low-income…

  14. TRITIUM ACCOUNTANCY IN FUSION SYSTEMS

    Energy Technology Data Exchange (ETDEWEB)

    Klein, J. E.; Farmer, D. A.; Moore, M. L.; Tovo, L. L.; Poore, A. S.; Clark, E. A.; Harvel, C. D.

    2014-03-06

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MC&A) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MC&A 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 (MBAs) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material subaccounts (MSAs) are established along with key measurement points (KMPs) 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 MSAs. 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 breading, 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.

  15. Accounting provision for corporate management system functioning

    OpenAIRE

    Пилипенко, Олексій Іванович

    2017-01-01

    The peculiarities of accounting provision for corporate management system functioning have been considered. The levels and basic problems of accounting organization in corporations have been determined.

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    to place substantial trust in the software. The paper relates these changes to trends in contemporary social practices, and reflects in the light of recent events in the financial markets and global economy more generally. Originality/value - This paper contributes by adding more insight to the diffusion...... 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...

  17. Accounting and Accountability for Distributed and Grid Systems

    Science.gov (United States)

    Thigpen, William; McGinnis, Laura F.; Hacker, Thomas J.

    2001-01-01

    While the advent of distributed and grid computing systems will open new opportunities for scientific exploration, the reality of such implementations could prove to be a system administrator's nightmare. A lot of effort is being spent on identifying and resolving the obvious problems of security, scheduling, authentication and authorization. Lurking in the background, though, are the largely unaddressed issues of accountability and usage accounting: (1) mapping resource usage to resource users; (2) defining usage economies or methods for resource exchange; (3) describing implementation standards that minimize and compartmentalize the tasks required for a site to participate in a grid.

  18. 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...

  19. Does HPA-Axis Dysregulation Account for the Effects of Income on Effortful Control and Adjustment in Preschool Children?

    OpenAIRE

    Lengua, Liliana J.; Zalewski, Maureen; Fisher, Phil; Moran, Lyndsey

    2013-01-01

    The effects of low income on children's adjustment might be accounted for by disruptions to hypothalamic–pituitary–adrenal (HPA)-axis activity and to the development of effortful control. Using longitudinal data and a community sample of preschool-age children (N = 306, 36–39 months) and their mothers, recruited to over-represent low-income families, we explored the associations among diurnal cortisol levels and effortful control, and we tested a model in which diurnal cortisol and effortful ...

  20. 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…

  1. Innovations in an Accounting Information Systems Course.

    Science.gov (United States)

    Shaoul, Jean

    A new approach to teaching an introductory accounting information systems course is outlined and the potential of this approach for integrating computers into the accounting curriculum at Manchester University (England) is demonstrated. Specifically, the use of a small inventory recording system and database in an accounting information course is…

  2. 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

  3. POLICE ACCOUNTABILITY SYSTEM IN ENGLAND AND WALES

    OpenAIRE

    Balcıoğlu, Ercan; Pala, Erkan

    2015-01-01

    This article provides the reader with a literature review with the aim of finding out about the origin and system of police accountability in England and Wales. It is hoped that the article will help to identify some important conceptual considerations that ought to betaken into account by any professional and responsible police departments seeking to embrace accountability in its policing procedures.This article explores the sensitive issue of police accountability to civilian oversight bodi...

  4. Accounting balance sheet as a system

    Directory of Open Access Journals (Sweden)

    Lukin Vladimir

    2016-04-01

    Full Text Available The article actualizes the need to study the systematic approach and accountants’ systematical thinking based on the analysis of the systems theory basic provisions, the applicability of the system properties to the "balance sheet" category and to explore the basic tenets of the existing schools of accounting. It is proved that the accounting is a complex socio-technical system; justified that the study of accounting from the perspective of a systematic approach will enable a better understanding of its structure, principles of functioning and the role of an accountant in its practical implementation.

  5. 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.

  6. 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.

  7. AKRO/SF: Catch Accounting System (CAS)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The Catch Accounting System (CAS) creates total catch estimates for the groundfish fisheries in the Bering Sea/Aleutian Islands and Gulf of Alaska. Each year, quotas...

  8. User's Satisfaction of Multiple Accounting Record System.

    Science.gov (United States)

    Chen, M C; Yu, H C

    2016-01-01

    The study hospital had developed a multiple account recording system that generates the accounting information of the consumed materials based on daily nursing records. A questionnaire survey was delivered to further investigate the impact of the system. Four concepts of the system were investigated. (1) Supportive and time saving; (2) impact on workflows and job satisfactions; (3) ease of use; and (4) overall satisfactions. The system scored 4.03 out of 5 as the highest for helpfulness for daily practices, 3.98 for decrease the time for recording material consumptions, 3.98 for actually changed the way they work. Users mostly expressed positive attitude towards the system.

  9. Tangible Objects: The Missing Attribute in Multimedia Learning Systems for Preschoolers

    OpenAIRE

    Chau Kien Tsong; Lili Budiman; Toh Seong Chong; Zarina Samsudin; Wan Ahmad Jaafar Wan Yahaya

    2012-01-01

    Based on the idea of constructivism, cognitivism, Atkinson & Shiffrin and Kieras & Meyer’s EPIC human memory theories, tangible objects are considered the missing attribute in digital multimedia learning systems for preschoolers. Because of negligence to this attribute, a learning gap emerges between preschoolers and multimedia system. The gap is reflected in the cognitive capability of a preschooler whose cognition is still in a state of preoperational level and the condition of ...

  10. 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.

  11. Accounting and Controlling Business Management System

    Directory of Open Access Journals (Sweden)

    David Mareš

    2016-12-01

    Full Text Available The author examines an efficient accounting and management system that gives a true picture of an economic reality with a direct link to the consumer to achieve maximum effectiveness of financial planning and the business as a whole. By this, the accounting information system and its role across the entire business is defined and linked to other subsystems of the business information system at the same time. On the basis of inputs and outputs from information accounting system, the author makes conclusions with regard to linking the accounting information system to preferences and social status of the customer, both using Customer Relationship Management or through his consump - tion expenditures in relation to his consumption needs pyramid and preferences. The paper expands the scientific knowledge in broader context, as it does not examine the given factors of business success separately, but rather in its entirety forming a direct link consumer – accounting information system – controlling – financial plan – performance of individual departments – business performance.

  12. Accounting for Investement Property Under Romanian Accounting System

    National Research Council Canada - National Science Library

    Raluca Sava

    2015-01-01

    .... 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...

  13. 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

  14. 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.

  15. A national accounting system for worker flows

    NARCIS (Netherlands)

    Broersma, L; den Butter, FAG; Kock, U

    We present a national accounting system for the construction of a consistent macro data set for worker flows. It is an alternative to micro data sets on gross labour flows derived from panels. The method is applied to construct annual flow data for The Netherlands for 1997. (C) 2000 Elsevier Science

  16. 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.

  17. 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.

  18. Measuring Physical Activity in Preschoolers: Reliability and Validity of the System for Observing Fitness Instruction Time for Preschoolers (SOFIT-P)

    Science.gov (United States)

    Sharma, Shreela V.; Chuang, Ru-Jye; Skala, Katherine; Atteberry, Heather

    2011-01-01

    The purpose of this study is describe the initial feasibility, reliability, and validity of an instrument to measure physical activity in preschoolers using direct observation. The System for Observing Fitness Instruction Time for Preschoolers was developed and tested among 3- to 6-year-old children over fall 2008 for feasibility and reliability…

  19. FINANCIAL-ACCOUNTING INFORMATION SYSTEMS – RATIO BETWEEN ACCOUNTING ORGANISATION SYSTEM AND INFORMATIC APPROACH

    Directory of Open Access Journals (Sweden)

    CODREANU DIANA ELENA

    2012-05-01

    Full Text Available Practical activities have lately started to use complex financial-accounting informatic systems on a large scale, facilitating the establishment of a background for improving informational processes and substantiating decisions, also taking account of the requirements when implementing the mechanism of market-oriented economy.The financial-accounting informatic system in any economic organisation has the role to show the data and outcomes of company economic performance in a format that is beneficial and useful to accountants and managers in order to ensure the good running of their companies. Thus, when information is necessary to substantiate a decision in terms of economic matters, the field of financial-accounting data along with the related informatic system provide the information needed for three management functions: planning, control and evaluation.

  20. 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.

  1. 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.

  2. 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…

  3. Management accounting and integrated information systems

    OpenAIRE

    Rom, Anders

    2008-01-01

    A lag seems to exist between management accounting techniques and management accounting practices of organisations (Bjørnenak, 1997a). The accounting lag exists in spite of the interaction taking place between academia and practice in terms of researchers conducting field studies and management accountants attending research-based courses before and during their careers in practice.

  4. Rational randomness: the role of sampling in an algorithmic account of preschooler's causal learning.

    Science.gov (United States)

    Bonawitz, E; Gopnik, A; Denison, S; Griffiths, T L

    2012-01-01

    Probabilistic models of cognitive development indicate the ideal solutions to computational problems that children face as they try to make sense of their environment. Under this approach, children's beliefs change as the result of a single process: observing new data and drawing the appropriate conclusions from those data via Bayesian inference. However, such models typically leave open the question of what cognitive mechanisms might allow the finite minds of human children to perform the complex computations required by Bayesian inference. In this chapter, we highlight one potential mechanism: sampling from probability distributions. We introduce the idea of approximating Bayesian inference via Monte Carlo methods, outline the key ideas behind such methods, and review the evidence that human children have the cognitive prerequisites for using these methods. As a result, we identify a second factor that should be taken into account in explaining human cognitive development--the nature of the mechanisms that are used in belief revision.

  5. A Conexionist Intelligent System for Accounting

    Directory of Open Access Journals (Sweden)

    Florin APARASCHIVEI

    2008-01-01

    Full Text Available Neural networks are a computing paradigm developed from artificial intelligence and brain modelling’s fields, which lately has become very popular in business. Many researchers are seeing neural networks systems as solutions to business problems like modelling and forecasting, but accounting and audit were also touched by the new technology. The purpose of this paper is to present the ability of an artificial neural networks model to forecast and recognize patterns while analyzing company’s sales evolution. The monthly sales evolutions are considered a time-series and the target is to observe the ability of the investigated model to make predictions.

  6. 7 CFR 1770.11 - Accounting system requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1770.11 Section 1770..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.11 Accounting system requirements. (a) Each RUS borrower subject to...

  7. The Reform of Management System of Accountants in China

    Institute of Scientific and Technical Information of China (English)

    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.

  8. A proposed ecosystem services classification system to support green accounting

    Science.gov (United States)

    There are a multitude of actual or envisioned, complete or incomplete, ecosystem service classification systems being proposed to support Green Accounting. Green Accounting is generally thought to be the formal accounting attempt to factor environmental production into National ...

  9. Introduction of elements of accounting systems of foreign countries in accounting practice in Ukraine

    Directory of Open Access Journals (Sweden)

    Shmatkovska Tatjana Oleksandrivna

    2016-06-01

    Full Text Available A comparative analysis of national and international approaches to regulation of accounting, generally modern system of accounting, defined the features of accounting principles to International Financial Reporting Standards and methodology developed countries, considered factors of influence on the development of national accounting systems for the analysis of developments domestic and foreign researchers, examined the nature of their influence and interdependence ‘relationship between them, identified and analyzed existing in the world management accounting practice models that differ in the degree of state regulation, austerity regulations for the implementation of accounting procedures, display order of business transactions in accounting accounts reveals trends of accounting in Ukraine at the present stage of integration of the economy into the world economy.

  10. Critical Review On Management Information System And Accounting Information System

    Directory of Open Access Journals (Sweden)

    Galuh Tresna Murti

    2015-08-01

    Full Text Available This paper is aimed at investigating the correlation between management information system and accounting information system to gain better understanding of each system.After conducting reviews on available literatures it is concluded in this article that arguments among experts still clearly prevail about both system. Different arguments are not to be eliminated as each argument is supported by adequate literatures and difference in system is a common thing due to differences in experiences point of views and interests of the experts.This paper argues that since management information system is available in every part of an organization therefore accounting information system is the sub-system of management information system which main objective is to use organization information system effectively.

  11. Influence Business Strategy On The Quality Of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Meiryani

    2015-02-01

    Full Text Available 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 Information System. The study was a theoretical research which considered the roles of business strategy in quality of accounting information system. From studies carried out this paper concludes that business strategy having improved quality of accounting information system.

  12. Evaluating preschool children's preferences for motivational systems during instruction.

    Science.gov (United States)

    Heal, Nicole A; Hanley, Gregory P

    2007-01-01

    Preschool teachers rely on several strategies for motivating children to participate in learning activities. In the current study, we evaluated the effectiveness of and preference for three teaching contexts in which embedded, sequential, or no programmed reinforcement was arranged. The embedded context included highly preferred teaching materials, the sequential context included highly preferred edible items for correct responding, and a control context included neither. In addition, an exclusively play-oriented activity was included as a fourth option to determine if one of the direct teaching contexts could compete with a relatively unstructured and exclusively child-led activity. All participants preferred the sequential context (use of high-quality consequences) over the embedded context (use of high-quality teaching materials), 2 of the 4 participants preferred some motivational system to none at all, and the play area was selected over all variants of the instructional contexts during the majority of trials. We found either no or small differences in correct responding in the different instructional contexts; however, rates of undesirable behavior were highest in the least preferred interaction area for 3 of the 4 participants. Implications for the design of effective and preferred teaching environments for young children are discussed.

  13. 45 CFR 1301.13 - Accounting system certification.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting system certification. 1301.13 Section... START PROGRAM HEAD START GRANTS ADMINISTRATION General Requirements § 1301.13 Accounting system... shall submit an accounting system certification, prepared by an independent auditor, stating that...

  14. 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...

  15. Media Accountability Systems: Models, proposals and outlooks

    Directory of Open Access Journals (Sweden)

    Luiz Martins da Silva

    2007-06-01

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

  16. Securing data accountability in decentralized systems

    NARCIS (Netherlands)

    Corin, Ricardo; Galindo, David; Hoepman, Jaap-Henk

    2006-01-01

    We consider a decentralized setting in which agents exchange data along with usage policies. Agents may violate the intended usage policies, although later on auditing authorities may verify the agents’ data accountability with respect to the intended policies. Using timestamping and signature schem

  17. Factors That Influence Accounting Information System Implementation And Accounting Information Quality

    Directory of Open Access Journals (Sweden)

    Ruhul Fitrios

    2015-08-01

    Full Text Available This article aims to determine the effect of top management commitment and user training on the implementation of accounting information systems. This study was conducted at hospitals type A B and C in the region of Riau Province Indonesia. The number of hospitals that fulfill the criteria to have the accounting information system for 42 hospitals. Totally 34 questionnaires are returned by respondents and can be processed. Data obtained are processed using SPSS version 21. The result showed that the top management commitment and user training affect the accounting information system implementation at hospitals type A B and C in the province of Riau. The results also showed that the implementation of accounting information system affect the accounting information quality.

  18. Assessing Preschool Children's Competitive Behaviour: An Observational System

    Science.gov (United States)

    Tsiakara, Angeliki; Digelidis, Nikolaos M.

    2014-01-01

    The aim of this study was to develop a direct observational system in order to assess competitive behaviours in preschool children. Participants were 176 children (90 boys, 86 girls; M[subscript age]?=?5.2 years) from 10 kindergarten classes of one town of Central Greece. A new observational system (Observational System Assessing Competition in…

  19. Implementation Status of Accrual Accounting System in Health Sector

    OpenAIRE

    Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

    2014-01-01

    Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught wit...

  20. 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…

  1. 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...

  2. 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.

  3. Transition Office Management and Accounting System

    Data.gov (United States)

    US Agency for International Development — TOMAS combined over 20 previously separate systems into one fully integrated management system covering budget, finance, procurement, travel, and emergency contact...

  4. System of Health Accounts and Health Satellite Accounts : Application in Low- and Middle-Income Countries

    NARCIS (Netherlands)

    Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.

    2014-01-01

    Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity t

  5. System of Health Accounts and Health Satellite Accounts : Application in Low- and Middle-Income Countries

    NARCIS (Netherlands)

    Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.

    2014-01-01

    Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity

  6. 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.

  7. Screening Systems and Decision Making at the Preschool Level: Application of a Comprehensive Validity Framework

    Science.gov (United States)

    Kettler, Ryan J.; Feeney-Kettler, Kelly A.

    2011-01-01

    Universal screening is designed to be an efficient method for identifying preschool students with mental health problems, but prior to use, screening systems must be evaluated to determine their appropriateness within a specific setting. In this article, an evidence-based validity framework is applied to four screening systems for identifying…

  8. The Reliability and Structure of the Classroom Assessment Scoring System in German Pre-Schools

    Science.gov (United States)

    Stuck, Andrea; Kammermeyer, Gisela; Roux, Susanna

    2016-01-01

    This study examined the reliability and structure of the Classroom Assessment Scoring System (CLASS; Pianta, R. C., K. M. La Paro, and B. K. Hamre. 2008. "Classroom Assessment Scoring System. Manual Pre-K." Baltimore, MD: Brookes) and the quality of interactional processes in a German pre-school setting, drawing on a sample of 390…

  9. 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.

  10. 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.

  11. 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.

  12. 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…

  13. 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…

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

    Science.gov (United States)

    2010-01-01

    ... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is... digit code assigned to each profit and loss account denote a detailed area of financial activity or... sequentially within blocks, designating more general classifications of financial activity and...

  15. Risk Analysis of Accounting Information System Infrastructure

    OpenAIRE

    MIHALACHE, Arsenie-Samoil

    2011-01-01

    National economy and security are fully dependent on information technology and infrastructure. At the core of the information infrastructure society relies on, we have the Internet, a system designed initially as a scientists’ forum for unclassified research. The use of communication networks and systems may lead to hazardous situations that generate undesirable effects such as communication systems breakdown, loss of data or taking the wrong decisions. The paper studies the risk analysis of...

  16. 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.

  17. Accounting for system dynamics in reserve design.

    Science.gov (United States)

    Leroux, Shawn J; Schmiegelow, Fiona K A; Cumming, Steve G; Lessard, Robert B; Nagy, John

    2007-10-01

    Systematic conservation plans have only recently considered the dynamic nature of ecosystems. Methods have been developed to incorporate climate change, population dynamics, and uncertainty in reserve design, but few studies have examined how to account for natural disturbance. Considering natural disturbance in reserve design may be especially important for the world's remaining intact areas, which still experience active natural disturbance regimes. We developed a spatially explicit, dynamic simulation model, CONSERV, which simulates patch dynamics and fire, and used it to evaluate the efficacy of hypothetical reserve networks in northern Canada. We designed six networks based on conventional reserve design methods, with different conservation targets for woodland caribou habitat, high-quality wetlands, vegetation, water bodies, and relative connectedness. We input the six reserve networks into CONSERV and tracked the ability of each to maintain initial conservation targets through time under an active natural disturbance regime. None of the reserve networks maintained all initial targets, and some over-represented certain features, suggesting that both effectiveness and efficiency of reserve design could be improved through use of spatially explicit dynamic simulation during the planning process. Spatial simulation models of landscape dynamics are commonly used in natural resource management, but we provide the first illustration of their potential use for reserve design. Spatial simulation models could be used iteratively to evaluate competing reserve designs and select targets that have a higher likelihood of being maintained through time. Such models could be combined with dynamic planning techniques to develop a general theory for reserve design in an uncertain world.

  18. A qualitative study exploring parental accounts of feeding pre-school children in two low-income populations in the UK.

    Science.gov (United States)

    Hayter, Arabella K M; Draper, Alizon K; Ohly, Heather R; Rees, Gail A; Pettinger, Clare; McGlone, Pauline; Watt, Richard G

    2015-07-01

    Good nutrition in the early years of life is essential, yet the diets of many pre-school children in the UK are known to be poor. Understanding the decisions parents make when feeding young children is very important in determining what type and nature of interventional support may be developed to promote good nutrition. The aim of this study was to explore using qualitative methods, parental perceptions of feeding their children in order to inform the development of a nutrition intervention. Focus groups (n = 33) and individual interviews (n = 6) were undertaken with parents, most of whom were attending children's centres in two deprived populations from one urban (Islington, north London) and one rural (Cornwall) location in England. Accounts of feeding pre-school children were primarily concerned with dealing with the practicalities of modern life, in particular the cost of food and the need to manage on a restricted household budget. Time pressures, a lack of perceived knowledge and confidence in preparing food and managing conflict over food choices between family members were also strong themes. Parents commonly reported differences between how they would like to feed their children and the reality of what they were able to do in their circumstances. These findings suggest that the poor eating habits of many pre-school children may be less a case of parental ignorance but rather the product of a range of coping strategies. Designing an intervention, which helps parents to build their confidence and self-efficacy, may enable them to make positive changes to their children's diets. © 2013 Blackwell Publishing Ltd.

  19. Accounting for the Danish Public School System

    DEFF Research Database (Denmark)

    Graversen, Marie Engstrøm

    the opportunity/danger for more adverse behavioral responses to be triggered. The field studies make plain that the level of competitive pressure and budgetary risk are very influential in ensuring that the funding model is more than a reimbursement system, making it instead a mean through which providers...

  20. A Systems Approach to Understanding Occupational Therapy Service Negotiations in a Preschool Setting

    Science.gov (United States)

    Silverman, Fern; Kramer, Paula; Ravitch, Sharon

    2011-01-01

    The purpose of this study was to use a systems approach to examine informal communications, meaning those occurring outside of scheduled meetings, among stakeholders in a preschool early intervention program. This investigation expands the discussion of how occupational therapy treatment decisions are made in educational settings by using a…

  1. A Systems Approach to Understanding Occupational Therapy Service Negotiations in a Preschool Setting

    Science.gov (United States)

    Silverman, Fern; Kramer, Paula; Ravitch, Sharon

    2011-01-01

    The purpose of this study was to use a systems approach to examine informal communications, meaning those occurring outside of scheduled meetings, among stakeholders in a preschool early intervention program. This investigation expands the discussion of how occupational therapy treatment decisions are made in educational settings by using a…

  2. Development and Validation of the Preschool Temperament Classification System for Use with Teachers

    Science.gov (United States)

    Munis, Pelin; Greenfield, Daryl B.; Henderson, Heather A.; George, J'Lene

    2007-01-01

    The purpose of the current study is to describe the development and validation of a new measure of temperament, the Preschool Temperament Classification System (PTCS). The PTCS was developed as a typological measure that identifies children's temperament styles as undercontrolled, resilient, or overcontrolled. The PTCS is a time efficient…

  3. Fostering a culture of accountability through a performance appraisal system.

    Science.gov (United States)

    Gillani, Asmita; Jarvi, Kristine; De Angelis, Andrew

    2005-01-01

    The current climate in Canadian healthcare requires that healthcare providers be more accountable to the government and other stakeholders. Using a well-structured performance appraisal system that is based on quantifiable objectives and standards, a high level of accountability can be achieved. The objective of this article is to demonstrate how a sound performance appraisal system can increase accountability and performance of healthcare organizations and their senior management.

  4. THE AUTOMATION SYSTEM OF ACCOUNTING SPORTING ACTIVITIES

    Directory of Open Access Journals (Sweden)

    A. A. Shpinkovski

    2016-12-01

    Full Text Available In recent years become a popular healthy lifestyle. Sport is an activity that serves the public interest by implementing educational, preparatory and communicative function, but not a constant specialty (profession person. The development of current sports, requires resources that will not only automate the work of the organizers of the competition with the information, but also improve its effectiveness. One of the progressive sports at the moment is powerlifting (power triathlon. The proposed information system is an automated workplace of the organizer. During the implementation of the information system support sports competitions were performed system design using UML diagrams. It is possible to understand the tasks that must be done in the implementation of the program. The program is organized so that you can quickly and simply add all data about upcoming competitions: the name, location, date, the composition of the referee. After receiving information about the athletes, coaches, sports clubs, to make an application for participation in the competition. Also, the organizer has the ability to view statistics about the coaches, referees, participants, based on the information entered into the database earlier. A detailed user guide program. A functional testing and usability. Recommendations for further development of the software product.

  5. Wisconsin Elementary and Secondary School Accounting System Handbook.

    Science.gov (United States)

    Nelson, C. Richard

    This handbook is the basic accounting document for Wisconsin's public school systems; it presents the means to achieve uniformity in reporting on the efficacy of the Wisconsin Elementary and Secondary School Accounting System (WESSAS). Its purpose is to provide financial information that will promote reporting, auditing, interdistrict comparison,…

  6. College Bibliocentre Acquisition and Accounting System Description Manual.

    Science.gov (United States)

    College Bibliocentre, Don Mills (Ontario).

    The Acquisition and Accounting System is a complex designed to perform all functions in the following areas: (1) ordering; (2) receipt, shipment and cancellation; (3) accounts payable, (4) invoicing, (5) order status, (6) inventory, (7) college budgeting and (8) management information reports. Some of the benefits that accrue from the system are:…

  7. Integration of main directions of development of preschool children in innovative successive educational system “World of Music”

    Directory of Open Access Journals (Sweden)

    Baklanova Tatiana I.

    2016-01-01

    Full Text Available This article describes an innovative education system of pre-school music education “Music world” byT. I. Baklanova, and G. P. Novikova included in a new system of Russian preschool education “Paths”.The education system “Music world” consists of an author’s concept, an integrated programme of musical education, training, development and improvement of health of children of preschool age (3-7 years, two grants for children, methodical recommendations for tutors and musical directors of preschool educational organizations. This education system is developed on a successive basis with a set of textbooks “Music” of T.I. Baklanova (“Planet of Knowledge” series.The integrated approach to five main directions of development and education of children included in the new Federal state educational standards of preschool education is applied in the education system “Music world” for the first time. It is social and communicative, informative, speech, art and esthetic and physical development. These directions are realized in “Music world” in several interconnected interdisciplinary contexts: axiological, cultural and historical, ethnocultural, etc. Polycontextual approach to development of maintenance of preschool music education in combination with integration in him all directions of development and education of preschool children causes scientific novelty, practical importance and efficiency of the education system “Music world”.

  8. New Computer Account Management System on 22 November

    CERN Multimedia

    IT Department

    2010-01-01

    On 22 November, the current management system called CRA was replaced by a new self-service tool available on a Web Portal. The End-Users can now manage their computer accounts and resources themselves through this Web Portal. The ServiceDesk will provide help or forward requests to the appropriate support line in case of specific requests. Account management tools The Account Management Portal allows you to: Manage your primary account; Change your password; Create and manage secondary and service accounts; Manage application and resource authorizations and settings; Find help and documentation concerning accounts and resources. Get Help In the event of any questions or problems, please contact the ServiceDesk (phone +41 22 767 8888 or it.servicedesk@cern.ch) The Account Management Team

  9. ANALYSIS OF THE ACCOUNTING SYSTEMS FROM ROMANIA AND MOLDOVA

    Directory of Open Access Journals (Sweden)

    Lucia\tMOROSAN‐DĂNILĂ

    2015-06-01

    Full Text Available Over the centuries, different countries have met their accounting systems adjusted to the economic, social and political. However, at the end of the twentieth century, it was possible to distinguish several “families” of accounting, without the researchers to reach agreement on a definitive classification of accounting systems practiced in the world. The diversity of national accounting systems put, obviously, some problems. It is, indeed, difficult to compare the financial statements of companies in different countries, which apply their national rules. With the interconnection of national economies and the growth of large financial markets at the end of the last century, these issues have gained greater acuity. It is necessary that investors can compare financial performance of firms of different nationalities. This article is trying to present and analyse the accounting systems of two neighbour countries, Romania and Moldova, in order to understand the possibility of a multinational investment.

  10. Analysis and Design: Accounting Information System in Purchasing and Supplying

    Directory of Open Access Journals (Sweden)

    Noerlina Noerlina

    2011-05-01

    Full Text Available The purpose of the research are the purchase and material supply process are the main process of the company and it will determine the operational company, so it needs an accounting information system to help them in the planning and taking the best decision. Research methods used are data and information collected which using the analysis and design method. This method needs to support the design of accounting information system in the company. The result are there’s still any weaknesses happened that will hamper the operational company.Index Terms - Analysis and Design, Accounting Information System, Purchasing, Supply.

  11. 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.

  12. The financial accounting model from a system dynamics' perspective

    NARCIS (Netherlands)

    Melse, E.

    2006-01-01

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

  13. The financial accounting model from a system dynamics' perspective

    NARCIS (Netherlands)

    Melse, E.

    2006-01-01

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

  14. The financial accounting model from a system dynamics' perspective

    NARCIS (Netherlands)

    Melse, E.

    2006-01-01

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

  15. 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.

  16. Accounting Systems in Small and Micro Enterprises in Kenya ...

    African Journals Online (AJOL)

    Accounting Systems in Small and Micro Enterprises in Kenya. ... PROMOTING ACCESS TO AFRICAN RESEARCH ... means to small and micro traders in Kenya, by reviewing the practices and principles they use in running their businesses.

  17. 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

  18. Expert System Models in the Companies' Financial and Accounting Domain

    CERN Document Server

    Mates, D; Bostan, I; Grosu, V

    2010-01-01

    The present paper is based on studying, analyzing and implementing the expert systems in the financial and accounting domain of the companies, describing the use method of the informational systems that can be used in the multi-national companies, public interest institutions, and medium and small dimension economical entities, in order to optimize the managerial decisions and render efficient the financial-accounting functionality. The purpose of this paper is aimed to identifying the economical exigencies of the entities, based on the already used accounting instruments and the management software that could consent the control of the economical processes and patrimonial assets.

  19. 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.

  20. U.S. national nuclear material control and accounting system

    Energy Technology Data Exchange (ETDEWEB)

    Taylor, S; Terentiev, V G

    1998-12-01

    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.

  1. U.S. national nuclear material control and accounting system

    Energy Technology Data Exchange (ETDEWEB)

    Taylor, S; Terentiev, V G

    1998-12-01

    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.

  2. Training in Mechanized Stock Accounting Systems in Army Logistics.

    Science.gov (United States)

    Leedy, Herbert B.

    Army experience with a small mechanized stock accounting system, the NCR 500, was studied with respect to personnel and training, in order to improve implementation of newer and more complex computer-based logistics systems. Officers and enlisted personnel in various duty positions connected with NCR 500 systems in four Far Eastern commands were…

  3. Control Systems in Accounting; Business Education: 7709.21.

    Science.gov (United States)

    McGahee, Bobby; Carino, Mariano

    The course prepares the business education student to maintain voucher systems, inventory and budgetary controls, including notes, drafts, and business taxes. The student should have attained the objectives of Partnership Accounting prior to enrollment. Course content includes equipment and supplies, the voucher system, inventory control systems,…

  4. 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.

  5. SUMMARY OF MONITORING SYSTEMS PROFESSIONAL READINESS OF STUDENTS TO COMMUNICATIVELY-SPEECH DEVELOPMENT IN PRESCHOOLERS BILINGUAL

    Directory of Open Access Journals (Sweden)

    Neonila Vyacheslavovna Ivanova

    2015-12-01

    Full Text Available Purpose. The article describes the main provisions of the monitoring system of professional readiness of the future teachers of pre-school education.Methodology. Presented in the paper position monitoring system of professional readiness of students to develop communicative speech bilingual children in the profil «Preschool education» are analized based on the principles: compliance with the general content of the training and disciplinary purposes of vocational training; Unity of its substantive and procedural right; structural integrity of the contents; orientation of its content for the implementation of the system, the personal, the activity, polysubject (Dialogic, cultural approaches.Results. We studid and summarized some of the theoretical and practical aspects, given the scientific substantiation of organizational methods of monitoring of professional readiness of the future teachers to the communicative and language development of preschool children bilingual.Practical implications. Еducational system of higher education.

  6. Use of Augmentative and Alternative Communication Systems in Preschool: teacher perceptions

    Directory of Open Access Journals (Sweden)

    Munique Massaro

    2013-06-01

    Full Text Available Augmentative and Alternative Communication Resources have proven to be helpful in the insertion of students with disabilities and complex communication needs into a variety of pedagogical activities and expand the skills and competencies of the teacher in the teaching-learning. The objective of this research was to identify the perception of teachers regarding the use of augmentative and alternative communication during an intervention program in Preschool. Participants were a special class of Preschool students with disabilities and severe communication complexity, along with their teacher and the researcher. For the development of this research, a Alternative Communication Program was applied. The teacher was provided with systematic guidance concerning language and communication. In a collaborative process, three children’s songs were selected according to the teacher’s pedagogical planning and adapted resources through Augmentative and Alternative Communication Systems. During the intervention program, assisted evaluations also took place immediately after the activities with the music. The data were collected in audio recordings. For data analysis, content analysis was carried out resulting in the outlining of themes and sub-themes. Results indicated that the teacher identified that Augmentative and Alternative Communication Systems can to facilitate expression abilities of students with disabilities; that Augmentative and Alternative Communication Systems can be used by children in Preschool; and that resources adapted through augmentative and alternative communication systems should be in accordance with the specificities of students.

  7. 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.

  8. Diligence of Domain Engineering in Accounting Management System

    Directory of Open Access Journals (Sweden)

    Mukesh Arya

    2012-07-01

    Full Text Available This paper presents on domain feature modeling, domain architecture design and domain implementation in an enterprise. This paper demonstrates the accounting management feature modeling based on the extended (Feature-Oriented Domain Analysis FODA method and system architecture of accounting management domain, integrates Aspect Object Oriented Programming technology with domain implementation, and designs a whippersnapper AOP framework based on the object proxy pattern to separates crosscutting concerns in the domain implementation phrase. Research result shows this method can effectively seal insulate and abstract variability in requirements of accounting management domain, instruct the designing and implementation of accounting management components, get the requirement of software reuse, resource sharing and collaboration in accounting management domain.

  9. 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.

  10. Estimation of the level of cognitive development of a preschool child using the system of situations

    Directory of Open Access Journals (Sweden)

    Pavel Gorev

    2016-02-01

    Full Text Available The article describes a model of reliable estimation of cognitive development of a preschool child by means of the system of situations. Thus the leading technology is modeling the systems of open-type tasks of mathematical contents and the system analysis of big selections of experimental data based on the two-point scale of four parameters: optimality of the ideas offered by children; efficiency of the reasoning given by them; originality of their answer and level of decision development. As a result of the pilot study conducted in 2015 on selection of 3,800 preschool children, it was succeeded to approve the offered technology of estimation and to generalize results in the form of the integrated assessment of relative character – coefficient of cognitive development level. Mathematical-statistical processing of the results of the research allows to prove uniformity of experimental selection and to specify the level of cognitive development with a reliable accuracy of normal distribution for each age group of the preschool child basing on calculation of samples quartiles that in turn can define the further program of individual development of a child providing his transition to higher level of the general education and consequently, higher quality of education.

  11. New Valences for the Financial-Accounting System

    Directory of Open Access Journals (Sweden)

    Adrian LUPAŞC

    2009-01-01

    Full Text Available A new approach to a company’s information systems is needed, if wetake into consideration the globalization process of the economy, the intensifiedcompetition, the impose of new qualitative demands or the adjustment to newaccounting standards. The former accountant is about to be replaced by the„professional employee with accounting information”, who knows very wellhow to use the domain technologies. The need for clear, correct and significantinformation has become a must for all the departments of a company and,definitely, this is especially the case for the financial-accounting department,i.e. when we have to come up with solutions for the profitability of thecompany.

  12. ACCOUNTING AS THE MAJOR INFORMATION SYSTEM IN CONDITIONS OF GLOBALIZATION

    Directory of Open Access Journals (Sweden)

    V.I. Efimenkov

    2006-03-01

    Full Text Available In article intrinsic attributes of the information are analyzed, its role in a today's society is defined. Modern accounting is considered as information system in which by its nature information asymmetry is inherent. On a background of numerous examples of falsification of the data of accounting and the consequences connected to it attempt to define key aspects of its further development is made.

  13. Accountability systems and instructional approaches in youth volleyball training.

    Science.gov (United States)

    Pereira, Felismina; Mesquita, Isabel; Graça, Amândio

    2009-01-01

    The purpose of this study was to examine accountability systems operating in youth volleyball training sessions and to understand how those systems vary according to the instructional tasks and the nature of the information provided by coaches. Additionally, the interactive effect of the players' age group on accountability systems and instructional tasks will be inspected. Twenty-eight youth volleyball coaches (for under 14s and under 18s) were observed, one training session each. Systematic observation strategies were used to describe and analyse task presentation and task structure during practice. Results convey that the accountability systems implemented by coaches were mainly implicit and governed by opportunity rather than explicit performance criteria imparted in task presentation. Remarks on the quality of performance only occurred during ongoing practice. More often than not coaches showed no reaction when athletes did not accomplish the tasks, failing to convey consequential expectancy-demand-monitoring messages. The instructional approach was predominantly composed of informing tasks, of technical nature and general information, which can reflect a technique and generalist coach profile. These results indicate the presence of weak and ambiguous accountability system, also corroborated by positive correlations of extending tasks with the category without exigency task presentation as well as with no reaction to unaccomplished tasks. There were no notorious differences in accountability behaviours between players' age group. Key pointsAccountability systems implemented by coaches were mainly implicit and governed by opportunity rather than explicit performance criteria imparted in task presentation. Only during practice, coaches remark the performance quality, followed by participation/effort.The instructional approach was predominantly composed of informing tasks, of technical nature and general information, which can reflect a technique and generalist

  14. The perseverance of Pacioli's goods inventory accounting system

    OpenAIRE

    Stoner, G.

    2011-01-01

    This paper details sources of the 'undoubtedly strange' (Yamey, 1994a, p.119) system of goods inventory records described in Pacioli’s 1494 bookkeeping treatise and traces the longevity and widespread use of this early perpetual inventory recording (EPIR) system in English language texts. By doing so and contrasting this system with the bookkeeping treatment of modern texts, it is shown that the EPIR system persisted as the dominant form of goods inventory accounting for between 400 and 500 y...

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

    Science.gov (United States)

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

    2013-01-01

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

  16. South Carolina Student Accountability System OSIRIS Instruction Manual.

    Science.gov (United States)

    South Carolina State Dept. of Education, Columbia.

    This manual expresses the South Carolina State Department of Education's understanding of the new, computerized school administration system called OSIRIS and the policy regarding its use with the Student Accountability System (SAS). The SAS is a method used to obtain a cumulative headcount of students served in certain programs specified in the…

  17. ACCOUNTABILITY SYSTEMS AND INSTRUCTIONAL APPROACHES IN YOUTH VOLLEYBALL TRAINING

    Directory of Open Access Journals (Sweden)

    Felismina Pereira

    2009-09-01

    Full Text Available The purpose of this study was to examine accountability systems operating in youth volleyball training sessions and to understand how those systems vary according to the instructional tasks and the nature of the information provided by coaches. Additionally, the interactive effect of the players' age group on accountability systems and instructional tasks will be inspected. Twenty-eight youth volleyball coaches (for under 14s and under 18s were observed, one training session each. Systematic observation strategies were used to describe and analyse task presentation and task structure during practice. Results convey that the accountability systems implemented by coaches were mainly implicit and governed by opportunity rather than explicit performance criteria imparted in task presentation. Remarks on the quality of performance only occurred during ongoing practice. More often than not coaches showed no reaction when athletes did not accomplish the tasks, failing to convey consequential expectancy-demand-monitoring messages. The instructional approach was predominantly composed of informing tasks, of technical nature and general information, which can reflect a technique and generalist coach profile. These results indicate the presence of weak and ambiguous accountability system, also corroborated by positive correlations of extending tasks with the category without exigency task presentation as well as with no reaction to unaccomplished tasks. There were no notorious differences in accountability behaviours between players' age group

  18. Accounting Information Systems in Healthcare: A Review of the Literature.

    Science.gov (United States)

    Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

    2017-01-01

    As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.

  19. Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards

    OpenAIRE

    Vasyl Pihosh

    2014-01-01

    The article investigates accounting procedures for inventory in public sector institutions. The analysis of the most important aspects of accounting for inventories is being held, which are reflected in Instructions for inventory accounting No. 125, Regulation on inventory accounting in budgetary institutions, National regulation (standard) of accounting in the public sector 123 'Inventory', International standard of accounting in the public sector 12 'Inventory', particularly, the recognitio...

  20. Implementation status of accrual accounting system in health sector.

    Science.gov (United States)

    Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

    2014-07-29

    Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach's alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component "management & leadership (3.46±2.25)" (undesirable from external evaluators' viewpoint) and "technology (6.61±1.92) and work processes (6.35±2.19)" (middle to high from internal evaluators' viewpoint). Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.

  1. The use of management accounting systems in functionally differentiated organizations

    NARCIS (Netherlands)

    Bouwens, J.F.M.G.

    1998-01-01

    Management Accounting Systems (MAS) facilitate decision making and control in organizations. This study investigates both theoretically and empirically how MAS help managers to make their decisions. This issue is specifically addressed in a context where production and sales managers face high

  2. ACCOUNTING SYSTEM OF THE MARKET OF UNIT INVESTMENT FUNDS

    Directory of Open Access Journals (Sweden)

    Olga A. Zhdanova

    2013-01-01

    Full Text Available Functions and interrelations of depositary, specialized depositary and registrar operating in the market of unit investment funds are presented and studied in the article. The conclusion is drawn on possibility of introduction of concept of accounting system in the market of unit investment funds.

  3. The use of management accounting systems in functionally differentiated organizations

    NARCIS (Netherlands)

    Bouwens, J.F.M.G.

    1998-01-01

    Management Accounting Systems (MAS) facilitate decision making and control in organizations. This study investigates both theoretically and empirically how MAS help managers to make their decisions. This issue is specifically addressed in a context where production and sales managers face high level

  4. SCATS: SRB Cost Accounting and Tracking System handbook

    Science.gov (United States)

    Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

    1978-01-01

    The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

  5. Computer program for the automated attendance accounting system

    Science.gov (United States)

    Poulson, P.; Rasmusson, C.

    1971-01-01

    The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

  6. Integrated System of Economy-Environment Accounting of China (CSEEA) - System Design and Trial Estimation (1992)

    Institute of Scientific and Technical Information of China (English)

    LEI Ming

    2001-01-01

    On the basis of the general framework of United Nations' "indirect/satellite" accounting system--Integrated System of Environment & Economy Accounting SEEA (1992) and 93' SNA, this paper tries to construct one simple, effective and practical CSEEA, and thereby trial estimates the 1992 Chinese environmental adjusted GDP (Green GDP), under Chinese National Accounting System's reform practice.

  7. 17 CFR 256.01-3 - General structure of accounting system.

    Science.gov (United States)

    2010-04-01

    ... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101)...

  8. Accounting information system and management’s decision making process

    Directory of Open Access Journals (Sweden)

    Farhad Hanifi

    2015-07-01

    Full Text Available In this paper, we address the management’s decision making process and examine the effect of accounting information system (AIS in PARS GARMA holding organization in making sound and effective decisions and inform the reader on how AIS influences on the management decisions in 6 major perspectives including quality, accuracy, economic, validity, speed and on time concepts. The major source of data to this research is primary data through the administration of questionnaires. Regression and correlation analysis was used for the data analysis. The findings show that accounting information system had a significant and positive role in PARS GARMA holding management decisions process in several perspectives but AIS had no significant impact on speed of decision making.

  9. Development and Appraisal of Multiple Accounting Record System (Mars).

    Science.gov (United States)

    Yu, H C; Chen, M C

    2016-01-01

    The aim of the system is to achieve simplification of workflow, reduction of recording time, and increase the income for the study hospital. The project team decided to develop a multiple accounting record system that generates the account records based on the nursing records automatically, reduces the time and effort for nurses to review the procedure and provide another note of material consumption. Three configuration files were identified to demonstrate the relationship of treatments and reimbursement items. The workflow was simplified. The nurses averagely reduced 10 minutes of daily recording time, and the reimbursement points have been increased by 7.49%. The project streamlined the workflow and provides the institute a better way in finical management.

  10. Rational Observational Systems of Educational Accountability and Reform

    Directory of Open Access Journals (Sweden)

    Audrey Amrein-Beardsley

    2015-08-01

    Full Text Available There is something incalculable about teacher expertise and whether it can be observed, detected, quantified, and as per current educational policies, used as an accountability tool to hold America's public school teachers accountable for that which they do (or do not do well. In this commentary, authors (all of whom are former public school teachers argue that rubric-based teacher observational systems, developed to assess the extent to which teachers adapt and follow sets of rubric-based rules, might actually constrain teacher expertise. Moreover, authors frame their comments using the Dreyfus Model (1980, 1986 to illustrate how observational systems and the rational conceptions on which they are based might be stifling educational progress and reform.

  11. Performance consequences of management accounting system information usage in Jordan

    Directory of Open Access Journals (Sweden)

    Hamzah Al-Mawali

    2013-04-01

    Full Text Available The purpose of this study is to contribute to the body of knowledge in the area of management accounting systems (MAS within the context of Jordanian manufacturing companies. However, the current study empirically investigated the relationship between MAS information usage and companies' performance. Data were collected from manufacturing companies listed in Amman Stock Exchange. The results of this study provide ample confirmation on the role of the usage of MAS information in enhance the manufacturing companies performance in Jordan

  12. Illicit crops: A look from the national accounts system

    Directory of Open Access Journals (Sweden)

    Carmen Lucía Bazzani C.

    2012-07-01

    Full Text Available This article presents an analysis of the evolution of illicit crops in Colombia through the National Accounts System, which provides a basis for the study of transactions and the use of the product in an economy. Through the input-output methodology it is shown that, thanks to the drug policy action developed by the national government, its importance in generation of value added has been changing and decreasing over time.

  13. Environmental Management Accounting for Cleaner Production: Systematization of Material Flow Cost Accounting (MCFA) into Corporate Management System

    OpenAIRE

    NAKAJIMA, Michiyasu

    2011-01-01

    The purpose of this research is to consider the structure of a management system which supports countermeasures for the environment in the manufacturing process by Environmental Management Accounting and particularly by Material Flow Cost Accounting (MFCA) and the features of its management system.

  14. Dynamics of systems and change in the accounting paradigm

    Directory of Open Access Journals (Sweden)

    Jorge Luis Juliao Rossi

    2006-07-01

    Full Text Available The objective of this document is to demonstrate the potential of the dynamics of systems as a thinking trend which may help in the understanding process and the construction of an accounting paradigm change. This objective is framed inside a wider purpose: to propase interdisciplinary encounters that contribute to the necessary paradigm change. The described problem is studied from the «System Thinking», which is an approach with theoretical framework and representation and simulation tools related to the tapie.

  15. THE IMPACT OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Andreea Gabriela PONORÎCĂ

    2014-05-01

    Full Text Available The added value on the ongoing improvement process of forecasts for financial and non-financial information systems is the main object of this study during nowadays context. Our results reveal the findings of an empirical research on the communication with various software vendors, such as SAP or Oracle, confirming the hypothesis that enterprise resource planning systems are not so well connected with the field of financial reporting analysis, but strongly linked with the management accounting field. Our study is and will be further opened for future research, passing over the limits of resource planning.

  16. INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2016-06-01

    Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

  17. Role of E-Payment System in Promoting Accountability in Government Ministries as Perceived by Accounting Education Graduates and Accountants in Ministry of Finance of Ebonyi State

    Science.gov (United States)

    Azih, Nonye; Nwagwu, Lazarus

    2015-01-01

    This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…

  18. The Accounting Network: how financial institutions react to systemic crisis

    CERN Document Server

    Flori, Andrea; Puliga, Michelangelo; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible region...

  19. THE FORMATION OF PROFESSIONAL COMPETENCE OF THE TEACHER OF PRESCHOOL EDUCATION IN THE SYSTEM OF ADDITIONAL EDUCATION

    Directory of Open Access Journals (Sweden)

    Galiya H. Vakhitova

    2015-03-01

    Full Text Available The aim of the article is to consider the issues of professional competence formation of the teacher of preschool education in the system of additional education; the necessity of educational space extension of preschool children is proved. Methods. The author relies on the technique of the competency approach to teacher preparation pre-school education, while using both theoretical and empirical research methods. The methods involve the retrospective analysis of research works of Russian scholars on pedagogics and psychology; empirical methods – pedagogical diagnostics on the basis of questioning, analysis of psychopedagogical diagnosis. Results. In the course of pedagogical diagnostics in order to determine whether the content of teacher competence features educational activities in terms of pre-school education it was found that among the most important qualities required of a teacher of preschool education, the respondents allocate humanely-personal and communication skills, functional literacy and reflective skills; majority of respondents found it difficult and/or do not know how to put into practice the polysubjective principle, which is very important at the level of pre-school education. The process of skills formation is described to carry out student teaching on the basis of the proposed principle. It is suggested to put students – the future teachers into the teaching process or real professional work in phases. Scientific novelty and practical significance. The author gives the classification of groups of professional competence indicators of the teacher of preschool education. Ways for the decision of the priority problems defined in Federal State Educational Standard of Pre-school Education (FSES PE in a context of the polysubjective approach are shown; each participant of educational process acts as its active member. The author of article considers additional education as a perspective direction of development of

  20. 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.

  1. Protecting Material Control and Accounting Systems from falsification by insiders

    Energy Technology Data Exchange (ETDEWEB)

    Sacks, I.J.

    1986-01-01

    Over the past several years, DOE facilities handling special nuclear material have been upgrading their material control and accounting (MCandA) systems to protect against insiders. Most of the systems analyzed were found to be relatively secure, but they did contain some insider vulnerabilities. The process of creating the information flow models used to analyze these systems has provided insight into general design features which can eliminate these vulnerabilities. Two of the major features characterizing secure MCandA systems are data independence and data verification. In this paper, these features are illustrated by means of typical, vulnerable MCandA procedures and by the steps needed to correct those vulnerabilities. Based on their assessment experience, the authors provide design guidance which could eliminate many insider vulnerabilities.

  2. Can a safeguards accountancy system really detect an unauthorized removal

    Energy Technology Data Exchange (ETDEWEB)

    Ehinger, M.H.; Ellis, J.H.

    1981-11-01

    Theoretical investigations and system studies indicate safeguards material balance data from reprocessing plants can be used to detect unauthorized removals. Plant systems have been modeled and simulated data used to demonstrate the techniques. But how sensitive are the techniques when used with actual plant data. What is the effect of safeguards applications on plant operability. Can safeguards be acceptable to plant operators, and are there any benefits to be derived. The Barnwell Nuclear Fuel Plant (BNFP) has been devoted to answering these and other questions over the past several years. A computerized system of near-real-time accounting and in-process inventory has been implemented and demonstrated during actual plant test runs. Measured inventories and hourly material balance closures have been made to assess safeguards in an operating plant application. The tests have culminated in actual removals of material from the operating plant to investigate the response and measure the sensitivity of the safeguards and data evaluation system.

  3. INVESTIGATION OF FORWARD TRANSACTIONS IN TERMS OF UNIFORM ACCOUNTING SYSTEM AND ACCOUNTING STANDARTS

    Directory of Open Access Journals (Sweden)

    Mehmet KAYGUSUZOĞLU

    2010-06-01

    Full Text Available Accurate financial reporting in enterprises is very important particularly for business management as well as for everyone. Revenues from operating activities and incurred expenses as a true and fair measurement, recording and reporting pose to be crucial in this respect. Term used in sales transactions from the forward transactions consists of a portion of interest. In this study, interest arising from forward transactions in accordance with accounting standards will be analyzed in what has been discussed. First of all, interest arising from forward transactions is explained with regard to current accounting practices (THP and tax regulation, and then the adjustments, which might be implemented within the scope of Turkish Accounting Standards, is investigated. Decomposition of interest that have great impact on the outcome of the operations of enterprises and accounting records are explained by the help of examplary cases. To the extent of compliance standards the necessity of adding some new accounts to THP are emphasized.

  4. Improved accounting of emissions from utility energy storage system operation.

    Science.gov (United States)

    Denholm, Paul; Holloway, Tracey

    2005-12-01

    Several proposed utility-scale energy storage systems in the U.S. will use the spare output capacity of existing electric power systems to create the equivalent of new load-following plants that can rapidly respond to fluctuations in electricity demand and increase the flexibility of baseload generators. New energy storage systems using additional generation from existing plants can directly compete with new traditional sources of load-following and peaking electricity, yet this application of energy storage is not required to meet many of the Clean Air Act standards required of new electricity generators (e.g., coal- or gas-fired power plants). This study evaluates the total emissions that will likely result from the operation of a new energy storage facility when coupled with an average existing U.S. coal-fired power plant and estimates that the emission rates of SO2 and NOx will be considerably higher than the rate of a new plant meeting Clean Air Act standards, even accounting for the efficiency benefits of energy storage. This study suggests that improved emissions "accounting" might be necessary to provide accurate environmental comparisons between energy storage and more traditional sources of electricity generation.

  5. The system of account and control of logistics costs

    Directory of Open Access Journals (Sweden)

    Khayrullin Rustam Zinnatullovich

    Full Text Available The process of organization of civil engineering provides the delivery of construction materials, equipment to the civil engineering objects in the required quantities at the specified time. Effective tool for solving this problem is logistics. The basic components of logistics costs, which occupy the largest share in the sum of all logistics costs, are transportation costs and storage costs. The civil engineering industry is very promising for the use of outsourcing. The main part of works on providing material and technical resources in most cases is transferred to the outsourcing of other companies, including the group of companies forming the holding. In large holding companies the chain of movement of materials, goods and productions: purchase of materials and goods, completion materials, production structures, storage, movement, transportation, etc. may include several companies belonging in holding. The goods can be moved from one warehouse to another, with or without change of the owner of goods. Each company is obliged to show each movement of goods in their financial accounting. During the goods’ movement within a group of companies from one storage to another, from one owner to another, the total costs of the goods rise. Sales within a group of companies lead, as a rule, to a gain by one of the companies and the logistic expenses of another company. Selling to a consumer provides a profit to the seller company. Therefore, the problem of adequate allocation of logistics expenses and profits between separate legal entity and the task of continuous accounting and control of logistics costs and earnings in large companies, is vital. The automated system for accounting and controlling of logistics costs is suggested. The developed system allows controlling logistics costs of refining, storage and transportation for each ton, pieces, linear or square meters of the shipped cargoes. The System is based on complex algorithms of distribution

  6. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Science.gov (United States)

    2010-04-01

    ... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements...

  7. Governance of Aquatic Agricultural Systems: Analyzing Representation, Power, and Accountability

    Directory of Open Access Journals (Sweden)

    Blake D. Ratner

    2013-12-01

    Full Text Available Aquatic agricultural systems in developing countries face increasing competition from multiple stakeholders over rights to access and use natural resources, land, water, wetlands, and fisheries, essential to rural livelihoods. A key implication is the need to strengthen governance to enable equitable decision making amidst competition that spans sectors and scales, building capacities for resilience, and for transformations in institutions that perpetuate poverty. In this paper we provide a simple framework to analyze the governance context for aquatic agricultural system development focused on three dimensions: stakeholder representation, distribution of power, and mechanisms of accountability. Case studies from Cambodia, Bangladesh, Malawi/Mozambique, and Solomon Islands illustrate the application of these concepts to fisheries and aquaculture livelihoods in the broader context of intersectoral and cross-scale governance interactions. Comparing these cases, we demonstrate how assessing governance dimensions yields practical insights into opportunities for transforming the institutions that constrain resilience in local livelihoods.

  8. IMPACT OF ACCOUNTING INFORMATION SYSTEMS ON INTERNAL AUDITORS IN TURKEY

    Directory of Open Access Journals (Sweden)

    Ömer Faruk TAN

    2016-08-01

    Full Text Available The increasing sophistication of technology has opened up the use of accounting information systems (AIS to companies. These systems are important because they enable all levels of management to access comprehensive information that goes into the planning and controlling of activities within business organizations. In addition, AIS provide quality information to internal and external users and typically cover six main aspects: people, procedures, data, software, information technology infrastructure, and internal controls. This study uses a questionnaire survey to examine the influence of AIS on internal auditors in Turkey. AIS are vital for internal auditors because they process the transactions, that is, they maintain financial records. It is, to the best of my knowledge, the first study to do so. In all, I put 12 questions and 106 internal auditors were agreed to participate the survey and found that internal auditors in Turkey believe that AIS contribute positively to their work.

  9. Business Intelligence Systems Accounting Integration in Romania. a Comparative Analysis

    Directory of Open Access Journals (Sweden)

    Daniela Postolache (Males

    2010-12-01

    Full Text Available Business Intelligence (BI systems have penetrated the Romanian market, providing a real decision support by integrating and synthesizing a large variety of information available in real time, anywhere in the world, including through mobile terminals. This study examines the BI solutions promoted in Romania through Internet sites written in Romanian, in terms of how the accounting information integration is done. Our paper highlights the most used economic and financial indicators and most often selected tools by BI systems developers to assist decisions. The writing bring forward the lack of transparency of the analyzed sites towards of configuration details of economic instruments, which we consider likely to delay the managers from Romania in order to become familiar with BI solutions, and it represent a weakness of this products promotion.

  10. Evaluating accounting information systems that support multiple GAAP reporting using Normalized Systems Theory

    NARCIS (Netherlands)

    Vanhoof, E.; Huysmans, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Tribolet, J.; Gouveia, D.

    2014-01-01

    This paper uses a mixed methods approach of design science and case study research to evaluate structures of Accounting Information Systems (AIS) that report in multiple Generally Accepted Accounting Principles (GAAP), using Normalized Systems Theory (NST). To comply with regulation, many companies

  11. The Accounting Network: How Financial Institutions React to Systemic Crisis.

    Science.gov (United States)

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.

  12. The Accounting Network: How Financial Institutions React to Systemic Crisis

    Science.gov (United States)

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865

  13. CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

    Directory of Open Access Journals (Sweden)

    Ionela Cristina Breahna Pravat

    2014-07-01

    Full Text Available The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS, and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP. However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.

  14. Environmental farm accounting: the case of the Dutch nutrients accounting system.

    NARCIS (Netherlands)

    Breembroek, J.A.; Koole, B.; Poppe, K.J.; Wossink, G.A.A.

    1996-01-01

    In the Netherlands bookkeeping of inputs and outputs at the level of individual farms has been selected as a new solution to control nutrient use and to tax nutrient surpluses in agriculture. At the same time, nutrient accounting presents important management information. This paper presents a theor

  15. Controls Over the Computerized Accounts Payble System at Defense Finance and Accounting Service Kansas City

    Science.gov (United States)

    2007-11-02

    Certify All 2 All1 Accessible2 All All Accessible Citibank3 5 All Accessible All None None Citibank Lead 1 Inquiry4 None Inquiry Inquiry Accessible...The Citibank profile allows technicians to enter information related to credit card accounts. 4. �Inquiry� means that the function can only be

  16. Environmental farm accounting: the case of the Dutch nutrients accounting system.

    NARCIS (Netherlands)

    Breembroek, J.A.; Koole, B.; Poppe, K.J.; Wossink, G.A.A.

    1996-01-01

    In the Netherlands bookkeeping of inputs and outputs at the level of individual farms has been selected as a new solution to control nutrient use and to tax nutrient surpluses in agriculture. At the same time, nutrient accounting presents important management information. This paper presents a

  17. The Role of Ontologies for Designing Accounting Information Systems

    Directory of Open Access Journals (Sweden)

    Gheorghe NEGOESCU

    2010-08-01

    Full Text Available The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual the input and output components of a business process. The REA acronym derives from that pattern’s structure, whichconsisted of economic resources, economic events, and economic agents. The REA model was proposed as a means for an organization to capture the signification of economic exchanges between two business partners. The REA ontology provides an alternative for modelling an enterprise’s economic resources, economic events, economic agents, andtheir relationships. Resources are considerate organization assets that are able to generate revenue for implicated parties. Events provide a source of detailed data in this approach. Agents participate in events and can affect some resources. They can be anindividual or organization inside or outside the organization that is capable of controlling economic resources and interacting with other agents. The objective of this work is to offer an understandable of this framework and to explain how this model can help us via the identification of the afferent concepts.

  18. DRG systems in Europe: variations in cost accounting systems among 12 countries.

    Science.gov (United States)

    Tan, Siok Swan; Geissler, Alexander; Serdén, Lisbeth; Heurgren, Mona; van Ineveld, B Martin; Redekop, W Ken; Hakkaart-van Roijen, Leona

    2014-12-01

    Diagnosis-related group (DRG)-based hospital payment systems have gradually become the principal means of reimbursing hospitals in many European countries. Owing to the absence or inaccuracy of costs related to DRGs, these countries have started to routinely collect cost accounting data. The aim of the present article was to compare the cost accounting systems of 12 European countries. A standardized questionnaire was developed to guide comprehensive cost accounting system descriptions for each of the 12 participating countries. The cost accounting systems of European countries vary widely by the share of hospital costs reimbursed through DRG payment, the presence of mandatory cost accounting and/or costing guidelines, the share of cost collecting hospitals, costing methods and data checks on reported cost data. Each of these aspects entails a trade-off between accuracy of the cost data and feasibility constraints. Although a 'best' cost accounting system does not exist, our cross-country comparison gives insight into international differences and may help regulatory authorities and hospital managers to identify and improve areas of weakness in their cost accounting systems. Moreover, it may help health policymakers to underpin the development of a cost accounting system. © The Author 2014. Published by Oxford University Press on behalf of the European Public Health Association. All rights reserved.

  19. 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.

  20. Natural Resource Accounting Systems and Environmental Policy Modeling

    OpenAIRE

    Richard Cabe; Johnson, Stanley R

    1990-01-01

    Natural Resource Accounting (RCA) combines national income and product accounting concepts with analysis of natural resource and environmental issues. This paper considers this approach for the RCA Appraisal required by the Soil and Water Resources Conservation Act. Recent natural resource accounting literature is examined in light of requirements of the RCA Appraisal. The paper provides a critique of the economic content of the Second RCA Appraisal and develops a natural resource accounting ...

  1. 14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.

    Science.gov (United States)

    2010-01-01

    ... AIR CARRIERS General Accounting Provisions Sec. 1-2 Waivers from this system of accounts and reports. A waiver from any provision of this system of accounts or reports may be made by the BTS upon its... the principles embodied in the provisions of this system of accounts and reports; and the...

  2. LCA and emergy accounting of aquaculture systems: towards ecological intensification.

    Science.gov (United States)

    Wilfart, Aurélie; Prudhomme, Jehane; Blancheton, Jean-Paul; Aubin, Joël

    2013-05-30

    An integrated approach is required to optimise fish farming systems by maximising output while minimising their negative environmental impacts. We developed a holistic approach to assess the environmental performances by combining two methods based on energetic and physical flow analysis. Life Cycle Assessment (LCA) is a normalised method that estimates resource use and potential impacts throughout a product's life cycle. Emergy Accounting (EA) refers the amount of energy directly or indirectly required by a product or a service. The combination of these two methods was used to evaluate the environmental impacts of three contrasting fish-farming systems: a farm producing salmon in a recirculating system (RSF), a semi-extensive polyculture pond (PF1) and an extensive polyculture pond (PF2). The RSF system, with a low feed-conversion ratio (FCR = 0.95), had lower environmental impacts per tonne of live fish produced than did the two pond farms, when the effects on climate change, acidification, total cumulative energy demand, land competition and water dependence were considered. However, RSF was clearly disconnected from the surrounding environment and depended highly on external resources (e.g. nutrients, energy). Ponds adequately incorporated renewable natural resources but had higher environmental impacts due to incomplete use of external inputs. This study highlighted key factors necessary for the successful ecological intensification of fish farming, i.e., minimise external inputs, lower the FCR, and increase the use of renewable resources from the surrounding environment. The combination of LCA and EA seems to be a practical approach to address the complexity of optimising biophysical efficiency in aquaculture systems.

  3. Early intervention in Moscow preschool education system: shift from rapid growth to quality improvement in preschool early intervention programs in Moscow

    Directory of Open Access Journals (Sweden)

    A. M. Kazmin

    2013-04-01

    Full Text Available Early intervention services and lekoteks in Moscow preschool education system are aimed to help children from several months to 7 years of age with developmental disorders and their parents. The number of such programs reached 200 in 2012 and was growing faster than the number of professionals skilled to work at them. This obvious mismatch situation emerged the need for quality assessment and structured educational programs for specialist initial education and recertification. In this article we discuss the most commonly used protocols in early intervention programs, and current trends in their improvement. We also propose a model for quality standard development in early intervention services and lekoteks, based on worldwide experience and ISO (ISO 9001:2000 quality management principles.

  4. 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..., (2) possessed of an adequate accounting system and controls, and (3) in sound financial...

  5. 48 CFR 252.242-7004 - Material management and accounting system.

    Science.gov (United States)

    2010-10-01

    ..., inventory, accounting, or other systems. (2) Valid time-phased requirements means material that is— (i... accounting system. 252.242-7004 Section 252.242-7004 Federal Acquisition Regulations System DEFENSE... CLAUSES Text of Provisions And Clauses 252.242-7004 Material management and accounting system....

  6. Data quality and accounting information systems: Actual performance in Albania

    Directory of Open Access Journals (Sweden)

    Erjon Zoto

    2014-02-01

    Full Text Available Data quality is crucial in today’s business processes, as it is generally associated with the set of data fit for use by data consumers - the persons that access, interpret and use data during their work activity. On the other hand, data quality is very important for the Accounting Information Systems’ (AIS success, where AIS is a computer-based system that processes financial data and supports the decision making processes inside the organization. There are empirical evidences showing that data quality level in AIS has been and will always be problematic. Their interrelationship is dependant of several factors, including technical capacities or even the level of teamwork in an organization. This paper tries to analyze the actual performance of the factors influencing in the process of data quality in AIS used from organizations in Albania. The results will be compared with state-of-art literature review regarding the factors perceived as critical factors in ensuring data quality in AIS, giving way to some important concluding remarks.

  7. Accounting for the Assimilative Capacity of Water Systems in Scotland

    Directory of Open Access Journals (Sweden)

    Paula Novo

    2017-07-01

    Full Text Available A key methodological challenge in understanding the relationship between the economy and the underlying ecosystem base resides in how to account for the ecosystem’s degradation and the decline of associated ecosystem services. In this study, we use information on nutrients and metals concentrations from the Environmental Change Network (ECN database and the Scottish Environment Protection Agency (SEPA for the period 2000–2010 in order to assess the assimilation capacity of water systems. The research covers five upstream sites and 17 downstream sites in northeast Scotland. Our results highlight the relevance of considering a number of pollutants, and suggest that elements such as arsenic, lead and mercury can pose a threat to ecosystems’ sustainability and health. However, little research has been done in terms of their assimilation capacity and their impact on grey water footprint assessments. In addition, the results indicate that background conditions might be relevant when performing sustainability analysis at different spatial scales. The study also poses relevant questions in relation to land management approaches versus traditional ‘end-of-pipe’ water treatment approaches, and the definition of maximum and background concentrations. In this regard, further studies will be required to understand the trade-offs between different ecosystem services depending on how these concentrations are defined.

  8. Methods of Analyzing Companies’ Performance in Accounting using Expert Systems

    Directory of Open Access Journals (Sweden)

    Veronica Grosu

    2008-01-01

    Full Text Available The company’s performance reflects its capacity of generating future cash-flows, by using existent resources, and the efficiency level in using new resources.The capacity of generating future cash-flows assumes that the company would have to book revenues of its activity, and the use of the existent resources needs a detailed overview of the expenses of the period. The revenues and expenses are elements strictly tied to the evaluation process of the company’s performance. This paper seeks to emphasize the efficiency level in using resources dependent on the profit (when the revenues are higher than the expenses, or on the loss (when the expenses are higher than the revenues, their first-step evaluation in the accounting process, so that the next step would evaluate them through a professional specific processing system, in order to lay out the economic result by efficiently binding the two methods.The current paper will analyze only the recognition and evaluation of companies’ revenues, with the help of the two criteria, when the revenues are higher than the expenses and therefore one will carry out an evaluation and analysis of the company’s performance in this particular field.

  9. Quality improvement and accountability in the Danish health care system.

    Science.gov (United States)

    Mainz, Jan; Kristensen, Solvejg; Bartels, Paul

    2015-12-01

    Denmark has unique opportunities for quality measurement and benchmarking since Denmark has well-developed health registries and unique patient identifier that allow all registries to include patient-level data and combine data into sophisticated quality performance monitoring. Over decades, Denmark has developed and implemented national quality and patient safety initiatives in the healthcare system in terms of national clinical guidelines, performance and outcome measurement integrated in clinical databases for important diseases and clinical conditions, measurement of patient experiences, reporting of adverse events, national handling of patient complaints, national accreditation and public disclosure of all data on the quality of care. Over the years, Denmark has worked up a progressive and transparent just culture in quality management; the different actors at the different levels of the healthcare system are mutually attentive and responsive in a coordinated effort for quality of the healthcare services. At national, regional, local and hospital level, it is mandatory to participate in the quality initiatives and to use data and results for quality management, quality improvement, transparency in health care and accountability. To further develop the Danish governance model, it is important to expand the model to the primary care sector. Furthermore, a national quality health programme 2015-18 recently launched by the government supports a new development in health care focusing upon delivering high-quality health care-high quality is defined by results of value to the patients. © The Author 2015. Published by Oxford University Press in association with the International Society for Quality in Health Care; all rights reserved.

  10. 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.

  11. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  12. The Chinese number naming system and its impact on the arithmetic performance of pre-schoolers in Hong Kong

    Science.gov (United States)

    Ng, Sharon Sui Ngan

    2012-06-01

    Asian children, including Chinese children, perform better than their English-speaking peers in cross-national mathematics studies. This superior Asian performance is attributed to several factors including cultural beliefs, educational systems and practices, and the Chinese number naming system. Given the limited empirical evidence on pre-school mathematics learning in Chinese societies, the outcomes of Western studies are often borrowed and adopted in curriculum planning in Asian schools. The study reported in this paper investigated the performance of Hong Kong Chinese pre-school children based on Western studies involving English-speaking children, and examined the relationship between the Chinese number naming system and children's performance in number and operation concepts. Data were collected from 299 pre-school children aged between 3 and 5 years. The learning sequence of the children in mastering number and operation concepts was established using the Rasch Model. This study provides empirical evidence for the feasibility of borrowing lists of mathematics concepts from studies of English-speaking children to serve as a reference for school-based curriculum planning in a Chinese-speaking context. However, it is not enough to establish the relationship between children's performance and the Chinese number naming system. Classroom instruction and cultural beliefs in mathematics learning are also important in explaining children's performance.

  13. Regulation of the Bulgarian accounting system and its future perspectives

    Directory of Open Access Journals (Sweden)

    Snejana Basheva

    2015-09-01

    Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.

  14. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Science.gov (United States)

    2010-04-01

    ... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT... Record Systems; accounting required. (a) Except as provided in § 21.70, a record about an individual that... of the disclosure. The accounting shall not be considered a Privacy Act Record System. (2) Retain...

  15. 78 FR 38739 - Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants

    Science.gov (United States)

    2013-06-27

    ... COMMISSION Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants AGENCY: Nuclear... Accounting Systems for Nuclear Power Plants.'' This regulatory guide provides guidance on recordkeeping and... nuclear material control and accounting system requirements for nuclear power plants. This guide applies...

  16. 77 FR 28407 - Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants

    Science.gov (United States)

    2012-05-14

    ... COMMISSION Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants AGENCY: Nuclear...-5028, ``Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants.'' In DG-5028... Control and Accounting Systems for Nuclear Power Plants.'' DATES: Submit comments by July 16, 2012...

  17. 49 CFR Appendix I to Part 1201 - Certification of Branch Line Accounting System Records

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Certification of Branch Line Accounting System... RAILROAD COMPANIES Pt. 1201, App. I Appendix I to Part 1201—Certification of Branch Line Accounting System...__ the branch line accounting system data were collected and maintained for each line that met the...

  18. A Review of the Factors Associated with the Adoption of Accounting Information Systems in Gulf Countries.

    Science.gov (United States)

    Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

    2017-01-01

    This review attempts to elucidate the significance of accounting information systems within healthcare settings in the Gulf regions. Information and communication technologies (ICT) has provided accounting system the ability to help an organization use and develop computerized systems to record and track financial transactions. Accounting information systems, if well implemented, can permit healthcare sectors in the Gulf regions to produce reports that can support the decision making process. Additional abilities of an accounting information systems include faster processing, enriched accuracy, amplified functionality, and improved external reporting. Training of hospital staff can help in enhancing the use of accounting information systems in gulf hospitals.

  19. 75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

    Science.gov (United States)

    2010-03-19

    ... ADMINISTRATION Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs AGENCY... Administration (SBA) is soliciting information and views from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard (FAS...

  20. 14 CFR Sec. 1-3 - General description of system of accounts and reports.

    Science.gov (United States)

    2010-01-01

    ... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-3 General description of system of accounts and... reflect the varying needs and capacities of different air carriers without impairing basic accounting... and loss elements which are recorded during the current accounting year are subclassified as...

  1. THE GENERAL ARCHITECTURE OF THE ACCOUNTING INFORMATION SYSTEM AT TRADE ENTITIES

    Directory of Open Access Journals (Sweden)

    CARAIMAN ADRIAN-COSMIN

    2016-08-01

    Full Text Available At trade entities, most of the activities carried out within the framework of accounting information system revolve around accounting operations, they being the basis of this system and the financial perspective over an entity activity, through the accounts, by the way, most of the accounting information resulted from accounting information system are obtained by analyzing the information in the accounts. In the context of the existence of an integrated information system almost all accounting operations can be generated automatically or semi-automatically, by retrieving data from other modules of the informatic system existent within the entity: purchasing, sales, human resources, asset ,cash register, bank, etc. Otherwise, to dispose in a trade entity of a performant financial-accounting information system it should be analyzed, designed and implemented only in conjunction with other components they interact with, namely: purchasing, sales, human resources, assets, cash register, bank, etc., in order to avoid certain inherent redundancy in other approaches.

  2. Common accounting system for monitoring the ATLAS Distributed Computing resources

    CERN Document Server

    Karavakis, E; The ATLAS collaboration; Campana, S; Gayazov, S; Jezequel, S; Saiz, P; Sargsyan, L; Schovancova, J; Ueda, I

    2014-01-01

    This paper covers in detail a variety of accounting tools used to monitor the utilisation of the available computational and storage resources within the ATLAS Distributed Computing during the first three years of Large Hadron Collider data taking. The Experiment Dashboard provides a set of common accounting tools that combine monitoring information originating from many different information sources; either generic or ATLAS specific. This set of tools provides quality and scalable solutions that are flexible enough to support the constantly evolving requirements of the ATLAS user community.

  3. HARMONISATION OF CROATIAN ACCOUNTING SYSTEM WITH EUROPEAN UNION'S REQUESTS

    Directory of Open Access Journals (Sweden)

    Ivana Mamic Sacer

    2007-06-01

    Full Text Available A process of accounting harmonization is a result of a process of globalization. One of the fields that are certainly important for harmonisation, not only in Croatian case, but also for European and world economy consideration is the field of financial reporting. Because of differences in characteristics of national regulations, there are some differences in financial reporting framework for companies that are oriented only on national (domestic market and for those that have global business policy. In this paper, authors compare Croatian Law on accounting with European Union requests and some world experiences in financial reporting.

  4. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

    Directory of Open Access Journals (Sweden)

    Elesban Kihuba

    2016-06-01

    Full Text Available Background: Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design: We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit framework to analyze the components and standards of a cost accounting system. Results: Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion: To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

  5. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system.

    Science.gov (United States)

    Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K

    2016-01-01

    Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

  6. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

    Science.gov (United States)

    Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.

    2016-01-01

    Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072

  7. 14 CFR Section 1 - Introduction to System of Accounts and Reports

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Introduction to System of Accounts and Reports Section 1 Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ...

  8. 49 CFR 1242.19 - Electric power systems (account XX-19-21).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68)....

  9. [Prevalence and risk factors of gastroduodenal and biliary system diseases in infants and preschool children].

    Science.gov (United States)

    Malanicheva, T G; Ziatdinova, N V; Denisova, S N

    2012-01-01

    Gastroduodenal pathology, functional disorders and inflammatory diseases of the biliary tract take leading position among the diseases of the digestive system in children. Precisely these clinical forms are more intensive then other nosology. Continuous screening questionnaire of 786 children aged 1.5 to 7 years was carried out to study the prevalence and risk factors for diseases of the digestive system in children. Based on retrieved data was determined that 47,1 +/- 3,5% of children had symptoms of gastro-intestinal tract and biliary system diseases. They met 2.3 times more often in children aged 4 to 7 years, than in children from 1.5 to 3 years old. Immerced examination revealed that the incidence of dyskinesia of the biliary tract was 33 +/- 3,3%, chronic gastritis (CG) and gastroduodenitis (GDD)--6,2 +/- 1,8%, chronic cholecystitis--4,2 +/- 1,4%, functional disorders of the stomach (FGD)--2,8 +/- 1,2% and duodenal ulcer (DU)--0,3 +/- 0,4% of cases. In the structure of digestive diseases in children from 1.5 to 7 years in the first place were DBT--70%, the second--CGD and CG--14.7%--the third chronic cholecystitis--8.9%, the fourth--FGD--5.9% and in fifth place--DU-0.5% of cases. At the care record in the pediatric clinic with diseases of the digestive system were registered only 7,9 +/- 1,9% of children, which is 5.9 times lower accordinig to data of active diagnostic. The leading medical and social risk factors and their complex influence on the formation of digestive diseases in infants and preschool children.

  10. Preschool--An Arena for Children's Learning of Social and Cognitive Knowledge

    Science.gov (United States)

    Williams, Pia; Sheridan, Sonja; Sandberg, Anette

    2014-01-01

    The aim is to investigate Swedish preschool teachers' accounts of children's learning in relation to the goals in the Swedish preschool curriculum. The research question is: "What do preschool teachers see as fundamental aspects of learning in preschool practice?" The study is based on interactionist perspectives founded in Urie…

  11. Influence Organizational Culture On The Quality Of Accounting Information System Indonesian Government

    Directory of Open Access Journals (Sweden)

    Nur Zeina Maya Sari

    2015-08-01

    Full Text Available Abstract Quality Information yielded by Information System Accountancy will affect at storey ability management level to bring action against and decision which related to company operational and also prepare effective financial statement. Azhar Susanto 2013 65 states that the accounting information is the output of the accounting process. In general the accounting information presented in the financial statements Kieso et al 2012 5. With use accounting information internal parties will obtain accounting information relating to past and future such as prediction forecasting which includes annual plans strategic and decision alternatives Azhar Susanto 2013. The message contained in an accounting information as a guide for anyone when carrying out the activity Azhar Susanto 2009 2. Accounting information is a strategic organizational resource Mitchell et al. 2000. Accountancy Information System of vital importance in growth Process business On duty Original earnings Indonesian specially Bandung Area. The Organizational culture through its assumptions values norms and symbols determines the way in which the members of an organization perceive and interpret the reality within and around their organization as well as the way they behave in that reality Janisijevic2012. This Technique regarding System Accountancy Information data model affecting earnings to original earnings area PAD at Indonesian Goverment . Database System have function to earnings responsiblity which consist of Iease receivable not yet been billed for Iease receivable billed and total receivable. Accountancy information system have different model to process business and evaluation to governmental accounting information..

  12. Nineteenth-Century World's Fairs as Accountability Systems: Scopic Systems, Audit Practices and Educational Data

    Science.gov (United States)

    Sobe, Noah W.; Boven, David T.

    2014-01-01

    Late-19th century World's Fairs constitute an important chapter in the history of educational accountability. International expositions allowed for educational systems and practices to be "audited" by lay and expert audiences. In this article we examine how World's Fair exhibitors sought to make visible educational practices and…

  13. The use of the transition cost accounting system in health services research.

    Science.gov (United States)

    Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J

    2007-08-08

    The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.

  14. The use of the transition cost accounting system in health services research

    Directory of Open Access Journals (Sweden)

    Pilote Louise

    2007-08-01

    Full Text Available Abstract The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.

  15. Accounting for User Diversity in Configuring Online Systems.

    Science.gov (United States)

    Woolliams, Peter; Gee, David

    1992-01-01

    Discusses cultural diversity in human-computer interactions and in the design of online systems. Topics addressed include cognitive psychology; North American and European ethnocentricity; online systems and their organizational setting; models for organization culture; corporate culture; international systems and country-specific cultures; and…

  16. Raising a Fit Preschooler

    Science.gov (United States)

    ... Your Preschooler Too Active? Sleep and Your Preschooler Games for Preschoolers Motivating Preschoolers to Be Active Should Your Preschooler Play Sports? Safe Exploring for Preschoolers Your Child's Weight Kids and Exercise Contact Us Print Resources Send to a Friend Permissions Guidelines Note: ...

  17. THE ROLE OF ACCOUNTING SYSTEM CLASSIFICATION IN THE OPTIMIZATION OF INTERNATIONAL HARMONISATION PROCESS

    Directory of Open Access Journals (Sweden)

    Marian SOCOLIUC

    2013-12-01

    Full Text Available The main objective of international accounting bodies is represented by worldwide accounting harmonisation. However, this process faces difficulties which arise from matters specific to each country, either from the complicated nature of international financial reporting standards, from interpretation, from language and terminology problems or from the different nature of the principles, procedures, methods and accounting practices nationwide. The degree of awareness of the differences and similarities between national accounting systems serves as a basis for the international accounting classifications, this classification being needed to better understand the difficulties faced by accounting experts related to the harmonisation process.

  18. The Joint Effect of Competition and Complexity on Customer Accounting System Design

    DEFF Research Database (Denmark)

    Holm, Morten; Ax, Christian

    The importance of measuring customer profitability has recently been reiterated by the management accounting community. However, the stream of research on the factors influencing customer accounting (CA) design choices is still scarce and inconclusive. This paper addresses how the level...... in particular as well as the general research stream on environmental factors’ influence on the sophistication and use of management accounting systems across firms....

  19. The Evolution and Nature of School Accountability in the Singapore Education System

    Science.gov (United States)

    Ng, Pak Tee

    2010-01-01

    This paper describes and examines the nature and evolution of school accountability in the Singapore Education System. In particular, the different facets of school accountability are examined through a theoretical framework comprising four relatively distinct concepts of accountability as performance reporting; as a technical process; as a…

  20. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Science.gov (United States)

    2010-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping, budget...

  1. Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

    Science.gov (United States)

    2016-03-01

    2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting ...UNCLASSIFIED 4 Program Description The Defense Enterprise Accounting and Management System (DEAMS) is a key part of the United States Air Force (USAF

  2. 48 CFR 53.301-1408 - Preaward Survey of Prospective Contractor-Accounting System.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Preaward Survey of Prospective Contractor-Accounting System. 53.301-1408 Section 53.301-1408 Federal Acquisition Regulations...-1408 Preaward Survey of Prospective Contractor—Accounting System. EC01MY91.093 EC01MY91.094...

  3. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Science.gov (United States)

    2010-07-01

    ... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71... accounting system? To: (a) Pay authorized and allowable travel expenses of employees; (b) Provide...

  4. 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.

  5. Structural properties of the material control and accounting system

    Energy Technology Data Exchange (ETDEWEB)

    1978-12-01

    A unified digraph approach is proposed for the assessment of the structure of the MC and A System. The approach emphasizes the two structural aspects of the system: vulnerability and reliability. Vulnerability is defined as a possibility of loosing connectedness in a given structure due to line and/or node removals. It is purely deterministic notion which leads to a qualitative analysis of redundancy of connections in the corresponding system. Reliability of the MC and A System structure provides a more quantitative way of assessing how safe the system is to random failures of the links representing lines of communication, material paths, monitors, and the components of the power supply network. By assigning probabilities to the lines and nodes of the corresponding digraph, the least reliable path can be used as a measure of the goodness of the system, which can be computed by efficient shortest path algorithms. Both vulnerability and reliability considerations are important in determining the effect of tampering of an adversary with the elements of the MC and M System.

  6. Parent Training Manual Emphasizing Data Systems for Mothers and Children in a Diagnostic Preschool.

    Science.gov (United States)

    Hester, Peggy; Ora, John P.

    Intended for the parents (mothers) of children with behavior problems in a diagnostic intake preschool, the training manual instructs parents in methods of observing and interacting with the children. Parents are instructed in classroom observation techniques involving the collection and recording of data on rating sheets. Detailed are how to rate…

  7. Estimation of the Level of Cognitive Development of a Preschool Child Using the System of Situations with Mathematical Contents

    Science.gov (United States)

    Gorev, Pavel M.; Bichurina, Svetlana Y.; Yakupova, Rufiya M.; Khairova, Irina V.

    2016-01-01

    Cognitive development of personality can be considered as one of the key directions of preschool education presented in the world practice, where preschool programs are educational ones, and preschool education is the first level of the general education. Thereby the purpose of the research is to create a model of reliable estimation of cognitive…

  8. Reference values for respiratory system impedance using impulse oscillometry in healthy preschool children

    Directory of Open Access Journals (Sweden)

    Jye Hae Park

    2011-02-01

    Full Text Available Purpose : The normal values for lung resistance and lung capacity of children, as determined by impulse oscillometry (IOS, are different for children of different ethnicities. However, reference values there is no available reference value for Korean preschool children have yet to be determined. The aim of the present study was to determine the normal ranges of IOS parameters in Korean preschool children. Methods : A total of 133 healthy Korean preschool children were selected from 639 children (aged 3 to 6 years who attended kindergarten in Seongnam, Gyeonggi province, Korea. Healthy children were defined according to the European Respiratory Society (ERS criteria. All subjects underwent lung function tests using IOS. The relationships between IOS value (respiratory resistance (Rrs and reactance (Xrs at 5 and 10 Hz and resonance frequency (RF and age, height, and weight were analyzed by simple linear and multiple linear regression analyses. Results : The IOS success rate was 89.5%, yielding data on 119 children. Linear regression identified height as the best predictor of Rrs and Xrs. Using stepwise multiple linear regressions based on age, height, and weight, we determined regression equations and coefficients of determination (R2 for boys (Rrs5=1.934– 0.009¡¿Height, R2=12.1%; Xrs5=0.774+0.006¡¿Height–0.002¡¿Age, R2=20.2% and for girls (Rrs5=2.201–0.012¡¿Height, R2=18.2%; Xrs5=-0.674+0.004¡¿Height, R2=10.5%. Conclusion : This study provides reference values for IOS measurements of normal Korean preschool children. These provide a basis for the diagnosis and monitoring of preschool children with a variety of respiratory diseases.

  9. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

    Accounting Automation   Click Link Below To Buy:   http://hwcampus.com/shop/accounting-automation/  Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...

  10. Classroom Response Systems Facilitate Student Accountability, Readiness, and Learning

    Science.gov (United States)

    Jones, Sara J.; Crandall, Jason; Vogler, Jane S.; Robinson, Daniel H.

    2013-01-01

    In three experiments using crossover designs, we investigated the effects of Classroom Response Systems (CRS) when presenting multiple-choice questions in real classrooms. In Experiment 1, students either used CRS for bonus points or simply saw the questions. There were no differences on a unit exam. In Experiment 2, students were told prior to a…

  11. The role of individual accountability in promoting quality management systems

    NARCIS (Netherlands)

    Turusbekova, N.; Broekhuis, Manda; Emans, B.J.M.; Molleman, E.

    2007-01-01

    Workers sometimes violate, more or less deliberately, Quality Management System ( QMS) procedures and rules, and two of the most essential causes of such violations are the attitude and motivation of the workers. The effectiveness of a QMS may therefore benefit from management tools aimed at

  12. The role of individual accountability in promoting quality management systems

    NARCIS (Netherlands)

    Turusbekova, N.; Broekhuis, Manda; Emans, B.J.M.; Molleman, E.

    2007-01-01

    Workers sometimes violate, more or less deliberately, Quality Management System ( QMS) procedures and rules, and two of the most essential causes of such violations are the attitude and motivation of the workers. The effectiveness of a QMS may therefore benefit from management tools aimed at promoti

  13. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Science.gov (United States)

    2010-04-01

    ... gaming system accounting functions? 547.9 Section 547.9 Indians NATIONAL INDIAN GAMING COMMISSION... systems. (a) Required accounting data.The following minimum accounting data, however named, shall be...) Accounting data storage. If the Class II gaming system electronically maintains accounting data:...

  14. Job system generation in grid taking into account user preferences

    Directory of Open Access Journals (Sweden)

    D. M. Yemelyanov

    2016-01-01

    Full Text Available Distributed computing environments like Grid are characterized by heterogeneity, low cohesion and dynamic structure of computing nodes. This is why the task of resource scheduling in such environments is complex. Different approaches to job scheduling in grid exist. Some of them use economic principles. Economic approaches to scheduling have shown their efficiency. One of such approaches is cyclic scheduling scheme which is considered in this paper.Cyclic scheduling scheme takes into account the preferences of computing environment users by means of an optimization criterion, which is included in the resource request. Besides, the scheme works cyclically by scheduling a certain job batch at each scheduling step. This is why there is a preliminary scheduling step which is job batch generation.The purpose of this study was to estimate the infl uence of job batch structure by the user criterion on the degree of its satisfaction. In other words we had to find the best way to form the batch with relation to the user optimization criterion. For example if it is more efficient to form the batch with jobs with the same criterion value or with different criterion values. Also we wanted to find the combination of criterion values which would give the most efficient scheduling results.To achieve this purpose an experiment in a simulation environment was conducted. The experiment consisted of scheduling of job batches with different values of the user criterion, other parameters of the resource request and the characteristics of the computing environment being the same. Three job batch generation strategies were considered. In the first strategy the batch consisted of jobs with the same criterion value. In the second strategy the batch consisted of jobs with all the considered criteria equally likely. The third strategy was similar to the second one, but only two certain criteria were considered. The third strategy was considered in order to find the most

  15. An enactive and dynamical systems theory account of dyadic relationships

    Directory of Open Access Journals (Sweden)

    Miriam eKyselo

    2014-05-01

    Full Text Available Many social relationships are a locus of struggle and suffering, either at the individual or interactional level. In this paper we explore why this is the case and suggest a modeling approach for dyadic interactions and the well-being of the participants. To this end we bring together an enactive approach to self with dynamical systems theory. Our basic assumption is that the quality of any social interaction or relationship fundamentally depends on the nature and constitution of the individuals engaged in these interactions. From an enactive perspective the self is conceived as an embodied and socially enacted autonomous system striving to maintain an identity. This striving is involves a basic two-fold goal: the ability to exist as an individual in its own right, while also being open to and affected by others. In terms of dynamical systems theory one can thus consider the individual self as a self-other organized system represented by a phase space spanned by the dimensions of distinction and participation, and in which attractors can be defined. Based on two everyday examples of dyadic relationship we propose a simple model of relationship dynamics in which struggle or well-being in the dyad is analyzed in terms of movements of dyadic states that are in tension or in harmony with individually developed attractors. Our model predicts that relationships can be sustained when the dyad develops a new joint attractor towards which dyadic states tend to move, and well-being when this attractor is in balance with the individuals’ attractors. We outline how this can inspire research on psychotherapy. The psychotherapy process itself provides a setting in which participants can become aware how they fare with regards to the two-fold norm of distinction and participation and develop, through active engagement between client (or couple and therapist, strategies to co-negotiate their self-organization.

  16. The Development of COBOL and RPG Instructional Modules to Audit Computerized Accounting Systems.

    Science.gov (United States)

    Skudrna, Vincent J.

    1982-01-01

    Details steps involved (as found in the literature) in the systems approach to design and develop instruction in order to provide a rationale for the development of instructional modules in COBOL and RPG to teach accounting students how to audit computerized accounting systems. Outlines of two modules are appended. (EAO)

  17. The Joint Effect of Competition and Complexity on Customer Accounting System Design

    DEFF Research Database (Denmark)

    Holm, Morten; Ax, Christian

    The importance of measuring customer profitability has recently been reiterated by the management accounting community. However, the stream of research on the factors influencing customer accounting (CA) design choices is still scarce and inconclusive. This paper addresses how the level of comple...... in particular as well as the general research stream on environmental factors’ influence on the sophistication and use of management accounting systems across firms.......The importance of measuring customer profitability has recently been reiterated by the management accounting community. However, the stream of research on the factors influencing customer accounting (CA) design choices is still scarce and inconclusive. This paper addresses how the level...

  18. TAX AND ACCOUNTING REPERCUSSIONS ON VAT COL LECTION SYSTEM

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2014-02-01

    Full Text Available The economic theory of taxation lies at the heart of the study tax effects , at both micro and macro . In this respect , the basic concept is the tax incidence , that is how ultimately bear the burden of tax and how to disseminate it through the price system throughout the economy. The level of taxation in an economy is related to the role of the state and that they need to assume the economic and social development , influenced by the relationship between the public and private sectors in the economy of a country.

  19. Recommendations for an Executive Information System (EIS) for the NASA Accounting and Financial Information System (NAFIS)

    Science.gov (United States)

    Goss, Ernest Preston

    1991-01-01

    The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.

  20. Nonequilibrium dynamics in chemical systems A brief account

    Science.gov (United States)

    Nicolis, G.; Baras, F.

    1985-12-01

    During the period of September 3 to 7, 1984 a symposium on “Nonequilibrium Dynamics in Chemical Systems” was organized by the Centre de Recherche Paul Pascal in Bordeaux, France. It was supported, primarily, by the French Centre National de la Recherche Scientifique and attended by about 90 participants from Australia, Belgium, Canada, Denmark, France, Germany, Hungary, Israël, Italy, Japan, The Netherlands, Poland, Tchekoslovakia, Spain, United Kingdom, United States and Zimbabwe. A list of topics and speakers is found in the table below. Two highly successful conferences centered on nonlinear phenomena in chemical systems far from equilibrium had already been organized by the Bordeaux group in the past. The first of them [1], held in September 1978, was dominated by the theme that nonequilibrium can act as a source of order. Sustained oscillations and bistability were the two principal phenomena studied from this point of view. Thanks to the systematic utilization of the continuous stirred tank reactor (CSTR) the study of open systems could finally be realized. Reliable state diagrams were thus produced, notably by the Bordeaux group, in which one could identify the transition points to new states. The Belousov-Zhabotinskii (BZ) reaction and its variants were the main vehicle on which these new ideas could be illustrated. The second Bordeaux conference [2], held in September 1981, was largely dominated by the major progress that had just marked two vital areas of this field: the discovery of new classes of chemical oscillators; and the invasion of chaotic dynamics in chemistry. These themes also dominated the first Gordon Conference on Chemical Oscillations held in New Hampshire in July 1982. In contrast to its two predecessors, the third Bordeaux conference held in September 1984 was not dominated by a single central theme. New questions were raised in situations in which until very recently things were considered to be perfectly clear. Simple,

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

    Directory of Open Access Journals (Sweden)

    Deni Iskandar

    2015-02-01

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

  2. A Study on separation of accounts for introducing operation division system in KEPCO

    Energy Technology Data Exchange (ETDEWEB)

    Jo, Sung Han [Korea Energy Economics Institute, Euiwang (Korea)

    1999-03-01

    The power industry has faced deregulation and opening market which have been a global trend. As a prerequisite for introducing such competitions, forming the basis of fair competition has been a great interest. For establishing the basis of fair competition, the need of reviewing accounting system of power industry and defining and improving the problems of existing accounting system are rising as an institutional preparation. The purpose of this study is to provide a framework for unified accounting system of power industry and a scheme for introducing a separation of accounts in order to assure fair competition. The separation of accounts in power industry is an essential system of fair competition since this is a process of distributing cost by sector and function under the reasonable standards by preventing internal support. (author). 32 refs., 8 figs., 3 tabs.

  3. A Study on separation of accounts for introducing operation division system in KEPCO

    Energy Technology Data Exchange (ETDEWEB)

    Jo, Sung Han [Korea Energy Economics Institute, Euiwang (Korea)

    1999-03-01

    The power industry has faced deregulation and opening market which have been a global trend. As a prerequisite for introducing such competitions, forming the basis of fair competition has been a great interest. For establishing the basis of fair competition, the need of reviewing accounting system of power industry and defining and improving the problems of existing accounting system are rising as an institutional preparation. The purpose of this study is to provide a framework for unified accounting system of power industry and a scheme for introducing a separation of accounts in order to assure fair competition. The separation of accounts in power industry is an essential system of fair competition since this is a process of distributing cost by sector and function under the reasonable standards by preventing internal support. (author). 32 refs., 8 figs., 3 tabs.

  4. Modern knowledge about prevention and correction of functional disorders of the supporting-motor apparatus of the senior preschool age children in the process of physical education

    Directory of Open Access Journals (Sweden)

    Kashuba V.A.

    2009-12-01

    Full Text Available Technology of correction of violations of carriage is developed for the children of senior preschool age taking into account spatial organization of their body. Possibilities of application of technology are rotined in the system of physical education of child preschool age and in a medical physical culture. The flowsheet of organization of employments is offered correction-prophylactic macrocycle. Pulling in is selected in a chart, correcting and supporting sanitary the stages.

  5. The Transition to Preschool: A Problem or an Opportunity for Children? A Sociological Perspective in the Context of a "Split System"

    Science.gov (United States)

    Amerijckx, Gaëlle; Humblet, Perrine C.

    2015-01-01

    This article discusses the central issue of the transition to preschool. Individual semi-structured interviews with school professionals and parents in the Brussels region revealed that this issue is crucial for the well-being of young children, from both an educational and a social perspective. We discovered that the education system works under…

  6. Improvements to the current classification of salary expenses in the accounting system of the enterprise

    Directory of Open Access Journals (Sweden)

    Fylypenko Anna

    2016-04-01

    Full Text Available The article considers the existing classification of salary expenses in Ukraine. The analysis of the classifications of such costs in management and accounting is carried out. The article suggests approaches for improvement in the cost-accounting system for the respective enterprise features, which greatly facilitates the management of salary expenses and allows the search of reserves to reduce them.

  7. Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.

    Science.gov (United States)

    Tidwell, Sam B.

    This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

  8. 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…

  9. Building an evolvable prototype for a multiple GAAP accounting information system

    NARCIS (Netherlands)

    Vanhoof, E.; De Bruyn, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Pergl, R.; Gouveia, D.

    In this paper we build a prototype of an evolvable Accounting Information System (AIS) that supports multiple Generally Accepted Accounting Standards (GAAP) reporting. Reporting in multiple GAAP can have different origins: differences in local and tax GAAP, belonging to an economic group or

  10. Update: New Federal Financial Accounting for State and Local School Systems Due Out Soon.

    Science.gov (United States)

    Sielke, Catherine C.

    2002-01-01

    Reports on several changes in the 2002 edition (forthcoming) of the federal government accounting handbook "Federal Financial Accounting for State and Local School Systems." Includes brief summary of "Emerging Issues" section of the handbook that addresses issues such as alternative revenues, charter schools, school safety and security,…

  11. 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…

  12. Update: New Federal Financial Accounting for State and Local School Systems Due Out Soon.

    Science.gov (United States)

    Sielke, Catherine C.

    2002-01-01

    Reports on several changes in the 2002 edition (forthcoming) of the federal government accounting handbook "Federal Financial Accounting for State and Local School Systems." Includes brief summary of "Emerging Issues" section of the handbook that addresses issues such as alternative revenues, charter schools, school safety and security,…

  13. Building an evolvable prototype for a multiple GAAP accounting information system

    NARCIS (Netherlands)

    Vanhoof, E.; De Bruyn, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Pergl, R.; Gouveia, D.

    2016-01-01

    In this paper we build a prototype of an evolvable Accounting Information System (AIS) that supports multiple Generally Accepted Accounting Standards (GAAP) reporting. Reporting in multiple GAAP can have different origins: differences in local and tax GAAP, belonging to an economic group or addition

  14. Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.

    Science.gov (United States)

    Tidwell, Sam B.

    This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

  15. 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.

  16. ERP System Evaluation on Sofi XP Based Accounting Module in Software House Industry

    Directory of Open Access Journals (Sweden)

    Shinta Mardallena

    2015-12-01

    Full Text Available Accounting module is an important module for a company business process. The roles are in the form of parameter calculation of profits, losses and financial performance based on transaction, which basically is a real-time reporting system. The amount of company needs on accounting indicates that the accounting is one of the resources which support the establishment of a company. Thus, the company constantly improves the accounting performance, especially in handling of receivables, debts, and cash transactions. Evaluations which were performed at SOFI XP-based ERP system aims to provide a solution to a problem that was discovered during the analysis of the system needs. This evaluation was done in two stages: by collecting data and analyzing the system that running in the company. By doing this evaluation, the documentation of system performance and the solution for problems that were found in the company can be generated.

  17. ERP System Evaluation on SOFI XP Based Accounting Module in Software House Industry

    Directory of Open Access Journals (Sweden)

    Shinta Mardallena

    2015-09-01

    Full Text Available Accounting module is an important module for a company business process. The roles are in the form of parameter calculation of profits, losses and financial performance based on transaction, which basically is a real-time reporting system. The amount of company needs on accounting indicates that the accounting is one of the resources which support the establishment of a company. Thus, the company constantly improves the accounting performance, especially in handling of receivables, debts, and cash transactions. Evaluations which were performed at SOFI XP-based ERP system aims to provide a solution to a problem that was discovered during the analysis of the system needs. This evaluation was done in two stages: by collecting data and analyzing the system that running in the company. By doing this evaluation, the documentation of system performance and the solution for problems that were found in the company can be generated.

  18. 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.

  19. 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.

  20. THE PLACE OF TAX ACCOUNTING IN TAXACCOUNTING SYSTEM OF AN ORGANIZATION

    Directory of Open Access Journals (Sweden)

    Ivanko N. A.

    2016-03-01

    Full Text Available Forecasting financial results of the economic entity activity, tax planning and tax optimization are becoming the major components of the nowadays accounting. Organizations strive to be seen as financially stable and profitable to investors and creditors, and financially disadvantageous to tax authorities. Obviously, all these goals require completely different approaches that will allow avoiding the expressed conflict of interest. The solution to this contradiction and the most effective way of establishing a compromise is the effective tax accounting. The fiscal system of the Russian Federation is constantly undergoing both quantitative and qualitative transformation: changing the structure of taxes, tax rates, the requirements for the taxpayers, and others. The practice of constant adjustments to tax laws adversely affects the formation of the economic entity accounting and tax system. The economic crisis has further complicated the decisionmaking on the organization tax burden reduction. The relevance of the study is conditioned by the fact that in the current conditions in view of the foregoing, particularly acute are the question of the effectiveness of tax accounting, its optimal interaction model with accounting, as well as enhancing the tax planning role. The consequence of this is the need for research harmonization of accounting and fiscal data with the goal of taxation monitoring, analysis, control and optimization. In the article the place of tax records in the single accounting and tax system of the organization is considered, the notion of tax accounting is specified

  1. Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

    National Research Council Canada - National Science Library

    Ali Uyar; Ali Haydar Gungormus; Cemil Kuzey

    2017-01-01

    the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance...

  2. Decentralizing decision making in modularization strategies: Overcoming barriers from dysfunctional accounting systems

    DEFF Research Database (Denmark)

    Israelsen, Poul; Jørgensen, Brian

    2011-01-01

    Research on product modularity is dominated by an operations management (OM) perspective, through which numerous models to predict optimal modularization strategies have been developed. However, we argue that implementation of these predictions is hampered by prevailing project accounting systems...

  3. Report: Wells Band Council Needs to Improve Its Accounting System to Comply With Federal Regulations

    Science.gov (United States)

    Report #14-2-0316, July 14, 2014. The Wells Band Council’s accounting system did not comply with federal regulations, which resulted in $390,000 of questioned costs and proposed high-risk designation for the grantee.

  4. Depository Accounting of Securities in the Ukrainian Stock Market Regulation System

    OpenAIRE

    Veriha Hanna V.

    2016-01-01

    The aim of the article is to study the procedures, technologies, prudential regulation of depository accounting of securities in the system of the Ukrainian stock market infrastructure and identify directions of its improvement. The article analyzes the dynamics of the number of licenses issued by types of professional activity in the stock market. The necessity for further improvement of mechanisms of the updated system of depository accounting of securities in Ukraine has ...

  5. Desktop system for accounting, audit, and research in A&E.

    Science.gov (United States)

    Taylor, C J; Brain, S G; Bull, F; Crosby, A C; Ferguson, D G

    1997-03-01

    The development of a database for audit, research, and accounting in accident and emergency (A&E) is described. The system uses a desktop computer, an optical scanner, sophisticated optical mark reader software, and workload management data. The system is highly flexible, easy to use, and at a cost of around 16,000 pounds affordable for larger departments wishing to move towards accounting. For smaller departments, it may be an alternative to full computerisation.

  6. Building s New Socialist Countryside, Improving Commission and Agent System of "Village-level Accounting"

    Institute of Scientific and Technical Information of China (English)

    SHI Hong

    2006-01-01

    Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. This article explained the main problems of village financial, the needs of introducing commission and agent system of"village-level accounting" for building a new socialist countryside, and the measures of improving commission and agent system of "village-level accounting".

  7. 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

    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......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...

  8. HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

    Directory of Open Access Journals (Sweden)

    Cardos Vasile - Daniel

    2011-07-01

    Full Text Available Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009 call for research on how auditors obtain information systems knowledge. Methodology an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution Our study is the first one to

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    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.

  10. Pedagogical documentation: Preschool teachers’ perspective

    Directory of Open Access Journals (Sweden)

    Pavlović-Breneselović Dragana

    2012-01-01

    Full Text Available Educational policy shapes the positions of all stakeholders and their mutual relations in the system of preschool education through its attitude towards documentation. The attitude towards the function of pedagogical documentation in preschool education programmes reflects certain views on children, learning and nature of the programmes. Although contemporary approaches to preschool education emphasise the issue of documentation, this problem is dealt with partially and technically in our country. The aim of our research was to explore preschool teachers’ perspective on documentation by investigating the current situation and teachers’ preferences related to documentation type, as well as to study the purpose, meaning and process of documentation. The research was conducted on the sample of 300 preschool teachers. The descriptive method, interviewing and scaling techniques were used. Research data suggest that the field of documentation is marked by contradictions in perceiving the meaning and function of documentation, as well as by discrepancy and lack of integration at the level of conceptions, practice and educational policy. Changing the current situation in the field of documentation is not a technical matter of elaboration of certain types and forms of documentation; it demands explication of the purpose and function of documentation in keeping with the conception of preschool education programmes and a systemic approach to changes originating from the given conception. [Projekat Ministarstva nauke Republike Srbije, br. 179060: Modeli procenjivanja i strategije unapređivanja kvaliteta obrazovanja u Srbiji

  11. An Agent-Based Approach for Evaluating Basic Design Options of Management Accounting Systems

    Directory of Open Access Journals (Sweden)

    Friederike Wall

    2013-12-01

    Full Text Available This paper investigates the effectiveness of reducing errors in management accounting systems with respect to organizational performance. In particular, different basic design options of management accounting systems of how to improve the information base by measurements of actual values are analyzed in different organizational contexts. The paper applies an agent-based simulation based on the idea of NK fitness landscapes. The results provide broad, but no universal support for conventional wisdom that lower inaccuracies of accounting information lead to more effective adaptation processes. Furthermore, results indicate that the effectiveness of improving the management accounting system subtly interferes with the complexity of the interactions within the organization and the coordination mode applied

  12. Accounting for intra-molecular vibrational modes in open quantum system description of molecular systems.

    Science.gov (United States)

    Roden, Jan; Strunz, Walter T; Whaley, K Birgitta; Eisfeld, Alexander

    2012-11-28

    Electronic-vibrational dynamics in molecular systems that interact with an environment involve a large number of degrees of freedom and are therefore often described by means of open quantum system approaches. A popular approach is to include only the electronic degrees of freedom into the system part and to couple these to a non-Markovian bath of harmonic vibrational modes that is characterized by a spectral density. Since this bath represents both intra-molecular and external vibrations, it is important to understand how to construct a spectral density that accounts for intra-molecular vibrational modes that couple further to other modes. Here, we address this problem by explicitly incorporating an intra-molecular vibrational mode together with the electronic degrees of freedom into the system part and using the Fano theory for a resonance coupled to a continuum to derive an "effective" bath spectral density, which describes the contribution of intra-molecular modes. We compare this effective model for the intra-molecular mode with the method of pseudomodes, a widely used approach in simulation of non-Markovian dynamics. We clarify the difference between these two approaches and demonstrate that the respective resulting dynamics and optical spectra can be very different.

  13. 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.

  14. PEDAGOGICAL CONDITIONS CONTRIBUTING TO FORMATION OF VALUE SYSTEM OF PRE-SCHOOL CHILDREN IN THE PROCESS OF ARTISTIC AND AESTHETIC DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Oksana Igorevna Sperber

    2015-12-01

    Full Text Available The article deals with the problems concerning the implementation of Federal State Edu-cational Standards in a preschool education system; basic requirements to the structure, conditions of realization and the results achieved in the field of «Artistic and Aesthetic Development» in the framework of the basic educational programs are examined. According to Fede-ral State Educational Standard of preschool education, formation of value system is one of the key objectives of artistic and aesthetic development. In this regard, conditions considered as necessary for the formation of moral valuable orientations of the senior preschool children in the process of artistic and aesthetic development were distinguished and analyzed in the frame of the research. The fulfillment of the conditions introduced will result in achievement of the purposes denoted in Educational Standards, which refer to acquirement of knowledge in the field of primary moral values by preschool children, as well as use of this knowledge and skills in their activity.Purpose. In the article the prospective conditions of moral valuable orientations formation in the process of the artistic and aesthetic development of the preschool children are analyzed.Methodology. The results of the research described in this article are based on the analysis of the contents of the artistic and aesthetic development of the preschool children in the education institutions with reference to Federal State Educational Standard.Results. In a course of the research the following conclusions were made. Orientation on the primary moral values, implementation of the program of artistic and aesthetic development as well as elaboration of instructions for teachers and parents are the main objectives of the educational process; they serve basic and indispensible requirements for the effective process of value system formation in a process of artistic and aesthetic development.Practical implications. It is

  15. Matrix Representation of the Kaliningrad Regional Accounts System: Experimental Development and Modelling Prospects

    Directory of Open Access Journals (Sweden)

    Soldatova S.

    2015-12-01

    Full Text Available This article addresses the task of creating a regional Social Accounting Matrix (SAM in the Kaliningrad region. Analyzing the behavior of economic systems of national and sub-national levels in the changing environment is one of the main objectives of macroeconomic research. Matrices are used in examining the flow of financial resources, which makes it possible to conduct a comprehensive analysis of commodity and cash flows at the regional level. The study identifies key data sources for matrix development and presents its main results: the data sources for the accounts development and filling the social accounting matrix are identified, regional accounts consolidated, the structure of regional matrix devised, and the multiplier of the regional social accounting matrix calculated. An important aspect of this approach is the set target, which determines the composition of matrix accounts representing different aspects of regional performance. The calculated multiplier suggests the possibility of modelling of a socioeconomic system for the region using a social accounting matrix. The regional modelling approach ensures the matrix compliance with the methodological requirements of the national system.

  16. Matrix Representation of the Kaliningrad Regional Accounts System: Experimental Development and Modelling Prospects

    Directory of Open Access Journals (Sweden)

    Soldatova S.

    2015-08-01

    Full Text Available This article addresses the task of creating a regional Social Accounting Matrix (SAM in the Kaliningrad region. Analyzing the behavior of economic systems of national and sub-national levels in the changing environment is one of the main objectives of macroeconomic research. Matrices are used in examining the flow of financial resources, which makes it possible to conduct a comprehensive analysis of commodity and cash flows at the regional level. The study identifies key data sources for matrix development and presents its main results: the data sources for the accounts development and filling the social accounting matrix are identified, regional accounts consolidated, the structure of regional matrix devised, and the multiplier of the regional social accounting matrix calculated. An important aspect of this approach is the set target, which determines the composition of matrix accounts representing different aspects of regional performance. The calculated multiplier suggests the possibility of modelling of a socioeconomic system for the region using a social accounting matrix. The regional modelling approach ensures the matrix compliance with the methodological requirements of the national system

  17. Matrix Representation of the Kaliningrad Regional Accounts System: Experimental Development and Modelling Prospects

    Directory of Open Access Journals (Sweden)

    Soldatova Svetlana

    2015-09-01

    Full Text Available This article addresses the task of creating a regional Social Accounting Matrix (SAM in the Kaliningrad region. Analyzing the behavior of economic systems of national and sub-national levels in the changing environment is one of the main objectives of macroeconomic research. Matrices are used in examining the flow of financial resources, which makes it possible to conduct a comprehensive analysis of commodity and cash flows at the regional level. The study identifies key data sources for matrix development and presents its main results: the data sources for the accounts development and filling the social accounting matrix are identified, regional accounts consolidated, the structure of regional matrix devised, and the multiplier of the regional social accounting matrix calculated. An important aspect of this approach is the set target, which determines the composition of matrix accounts representing different aspects of regional performance. The calculated multiplier suggests the possibility of modelling of a socioeconomic system for the region using a social accounting matrix. The regional modelling approach ensures the matrix compliance with the methodological requirements of the national system

  18. FORMATION OF EXPENSES AND CALCULATION OF COST PRICE LIVESTOCK PRODUCTS IN MANAGEMENT ACCOUNTING SYSTEM

    Directory of Open Access Journals (Sweden)

    Azieva Z. I.

    2016-09-01

    Full Text Available In order to effectively manage the organization senior managers need information on the performance of the centers of responsibility and profitability of major products. Therefore, the leadership task is to select a cost accounting system, which would provide the information needed to assess economic performance and management of the various departments. In the article, we consider the concept of methods of calculation of the cost price of livestock products by a direct-costing system, its feature, rationality and also shortcomings and dignity in current economic conditions. Based on the theoretical literature of national scientists on the overhead allocation methods, the authors developed the stages of distribution of indirect expenses between the objects of calculation. Based on the data of "Nezamaevskoe" we specify the composition and structure of costs in dairy farming that improve analytic accounting, and on this basis the validity of management decisions; a classification of costs underlying the modeling of accounting management. The authors proposed a method of accounting of variable and fixed costs in accounting and reflected in the accounting system of marginal income, as well as recommendations to improve the organization of management accounting costs

  19. THE ROLE OF TECHNICAL CONSUMPTION CALCULATION MODELS ON ACCOUNTING INFORMATION SYSTEMS OF PUBLIC UTILITIES SERVICES OPERATORS

    Directory of Open Access Journals (Sweden)

    GHEORGHE CLAUDIU FEIES

    2012-05-01

    Full Text Available After studying how the operators’ management works, an influence of the specific activities of public utilities on their financial accounting system can be noticed. The asymmetry of these systems is also present, resulting from organization and specific services, which implies a close link between the financial accounting system and the specialized technical department. The research methodology consists in observing specific activities of public utility operators and their influence on information system and analysis views presented in the context of published work in some journals. It analyses the impact of technical computing models used by public utility community services on the financial statements and therefore the information provided by accounting information system stakeholders.

  20. The Individualized Classroom Assessment Scoring System (inCLASS): Preliminary Reliability and Validity of a System for Observing Preschoolers' Competence in Classroom Interactions.

    Science.gov (United States)

    Downer, Jason T; Booren, Leslie M; Lima, Olivia K; Luckner, Amy E; Pianta, Robert C

    2010-01-01

    This paper introduces the Individualized Classroom Assessment Scoring System (inCLASS), an observation tool that targets children's interactions in preschool classrooms with teachers, peers, and tasks. In particular, initial evidence is reported of the extent to which the inCLASS meets the following psychometric criteria: inter-rater reliability, normal distributions and adequate range, construct validity, and criterion-related validity. These initial findings suggest that the inCLASS has the potential to provide an authentic, contextualized assessment of young children's classroom behaviors. Future directions for research with the inCLASS are discussed.

  1. Discussion of College Accounting System Reform Based on Accounting Information%基于会计信息的高校会计制度改革探讨

    Institute of Scientific and Technical Information of China (English)

    刘正兵; 杨洋

    2012-01-01

    The current accounting system has the following problems: the flaws on cash basis, the unreasonable ac- counts sets, the imperfect accounting report system, untimely reflecting the Government' s budget reform. All these problems restrict to improve the quality of university accounting information. Colleges Accounting System (Draft), which is published on 2009, introduces accrual basis appropriately. Furthermore, Colleges Accounting System (Draft) regulates the accounts set and improve the financial reporting system. With a certain degree of convergence of the corporate accounting system, Colleges Accounting System (Draft) can greatly improve the quality of account- ing information of colleges and universities practically.%现行会计制度主要存在如下问题:收付实现制缺陷暴露、会计科目设置不合理、会计报表体系不健全、未能及时反映政府预算改革的相关内容,这些问题制约着高校会计信息质量的提高。2009年发布的《高等学校会计制度》(征求意见稿)适当引入了权责发生制,对会计科目的设置趋于规范,并进一步完善财务报表体系,一定程度上趋同于企业会计制度的设计,同时又充分考虑了高校的实际情况,能够极大地提高高校的会计信息质量。

  2. Organizational provisions of accounting for inventories as component of information and communication system of enterprise

    Directory of Open Access Journals (Sweden)

    B.L. Kyryluk

    2017-03-01

    resources. Taking into account the importance of automating of all the areas of the company's activities in terms of inventories, it is necessary to consider and implement such stages as the management of business process, weighting complex, WMS-system that presupposes storehouse management.

  3. The Joint Effect of Competition and Complexity on Customer Accounting System Design

    DEFF Research Database (Denmark)

    Holm, Morten; Ax, Christian

    The importance of measuring customer profitability has recently been reiterated by the management accounting community. However, the stream of research on the factors influencing customer accounting (CA) design choices is still scarce and inconclusive. This paper addresses how the level...... service complexity; (ii) There is a direct positive relationship between customer service complexity and CPA model sophistication; (iii) This positive association is stronger when competition is non-price based than when competition is price based. The study hereby contributes to research on CA design...... in particular as well as the general research stream on environmental factors’ influence on the sophistication and use of management accounting systems across firms....

  4. 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.

  5. Factor Affecting the Computerised Accounting System (CAS) Usage in Public Sector

    OpenAIRE

    AZLEEN ILIAS; NURUL NAZIRAH BINTI ZAINUDIN

    2013-01-01

    The purpose is to examine the significant factors of Technology Acceptance Model (TAM) (perceived ease of use, perceived usefulness, behavioural intention, actual use, and attitude toward using) and Psychological Attachment (compliance, identification as well as internalization) towards Computerised Accounting System (CAS) in Malaysian Accountant General Department (MAGD). This research is based on 99 valid respondents collected from a survey questionnaire and multiple regressions were employ...

  6. The Role of Information Systems and Technology Competencies for Accounting Education from the Gender Perspective

    OpenAIRE

    Liege Moraes do Carmo; Monica Zaidan Gomes; Marcelo Alvaro da Silva Macedo

    2015-01-01

    This study aims to examine the importance of obtaining skills in Information Systems (IS) and Information Technology (IT) for undergraduate students in Accounting from the gender perspective. The sample consisted of undergraduate students in Accounting of six Higher Education Institutions (HEIs) located in the state of Rio de Janeiro, divided by gender (male and female). The data collection instrument chosen was the questionnaire, which was distributed between November and December 2014...

  7. From hate speech to respectful speech in the preschool education system

    Directory of Open Access Journals (Sweden)

    Karmen Chakir

    2016-12-01

    Full Text Available In the present article we discuss the issue of hate speech in the society and in educational institutions, as well as the necessity of institutional preschool education that stimulates the development and the use of respectful speech among children. There are many appeals for tolerance and for observance of norms aimed at limiting the hate speech, but the current events in the society and various researches show that those appeals do not always have the desired effects. Therefore, in the article we stress the role of educators who educate children to respect the other with his differences and similarities and to use respectful speech, by pointing out especially the role of an adequate model of educational method, precisely the inductive educational approach.

  8. Study on interface between nuclear material accounting system and national nuclear forensic library

    Energy Technology Data Exchange (ETDEWEB)

    Jeong, Yonhong; Han, Jae-Jun; Chang, Sunyoung; Shim, Hye-Won; Ahn, Seungho [Korea Institute of Nuclear Non-proliferation and Control, Daejeon (Korea, Republic of)

    2016-10-15

    The implementation of nuclear forensics requires physical, chemical and radiological characteristics with transport history to unravel properties of seized nuclear materials. For timely assessment provided in the ITWG guideline, development of national response system (e.g., national nuclear forensic library) is strongly recommended. Nuclear material accounting is essential to obtain basic data in the nuclear forensic implementation phase from the perspective of nuclear non-proliferation related to the IAEA Safeguards and nuclear security. In this study, the nuclear material accounting reports were chosen due to its well-established procedure, and reviewed how to efficiently utilize the existing material accounting system to the nuclear forensic implementation phase In conclusion, limits and improvements in implementing the nuclear forensics were discussed. This study reviewed how to utilize the existing material accounting system for implementing nuclear forensics. Concerning item counting facility, nuclear material properties can be obtained based on nuclear material accounting information. Nuclear fuel assembly data being reported for the IAEA Safeguards can be utilized as unique identifier within the back-end fuel cycle. Depending upon the compulsory accountability report period, there exist time gaps. If national capabilities ensure that history information within the front-end nuclear fuel cycle is traceable particularly for the bulk handling facility, the entire cycle of national nuclear fuel would be managed in the framework of developing a national nuclear forensic library.

  9. Harnessing Technology for School Accountability: A Case Study of Implementing a Management Information System

    Science.gov (United States)

    Enomoto, Ernestine K.; Conley, Sharon

    2007-01-01

    Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…

  10. Executing the double win: protect your cash flow during a patient accounting system install.

    Science.gov (United States)

    Adams, Jason L; Smith, J Cathy; Strand, Brett

    2009-09-01

    MultiCare Health System's plan for ensuring that its patient accounting system implementation would bring rapid financial benefits comprised eight basic steps: Set baselines and establish goals. Identify key leadership stakeholders across departmental lines. Identify team resources. Establish roles and responsibilities. Identify and prepare for potential risks. Develop guiding principles. Develop key reporting and monitoring tools. Conduct daily monitoring.

  11. The Practical Relevance of Accountability Systems for School Improvement: A Descriptive Analysis of California Schools

    Science.gov (United States)

    Mintrop, Heinrich; Trujillo, Tina

    2007-01-01

    In search for the practical relevance of accountability systems for school improvement, the authors ask whether practitioners traveling between the worlds of system-designated high- and low-performing schools would detect tangible differences in educational quality and organizational effectiveness. In comparing nine exceptionally high and low…

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

    Directory of Open Access Journals (Sweden)

    Yu.M. Poluektov

    2015-12-01

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

  13. Development of Virtual Account System for Research Projects Based on J2EE

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Based on the analysis of developing target, function and constitution of research projects system for remote management, the virtual account system is established on 3 layers of B/S mode. The development process of virtual account system is realized by JSP/Servlets development language and MySQL database under windows server 2003 platform. At the same time, network security module of the system has been realized to reduce the influence caused by network security incidents. The system is capable of updating the information of vertical and horizontal projects dynamically and assigning virtual funds on WWW. Also, it realizes the query, statistical analysis function and so on.Practical results show that the system is a successful system for analyzing the various projects index of different departments.

  14. 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”.

  15. Analysis of the Factors Affecting Resistance to Changes in Management Accounting Systems

    Directory of Open Access Journals (Sweden)

    Rodrigo Angonese

    2014-12-01

    Full Text Available Despite changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than expected. The stability of the management accounting systems used by companies may relate to resistance to changing these systems. This study analyzes the factors that contribute to resistance to implementing an integrated management system from the perspective of institutional theory, grounded in the old institutional economics. Methodologically, this study provides a qualitative assessment of the problem and a descriptive analysis of the resistance factors through a case-study approach. The data were collected using semi-structured interviews and analyzed through content analysis. Two companies were selected for this study due to their differing characteristics. The following seven factors were analyzed for resistance to implementing integrated management systems: institutional power, ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. However, there was no evidence to characterize hierarchical power. The research findings indicate that changing management accounting systems, through the implementation of an integrated management system, faces internal resistance in these organizations. Each factor varies in intensity but is permanently present in these companies, such as ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. These factors are awakened when the change process begins and, if they gather enough force, can stop the change.

  16. Depository Accounting of Securities in the Ukrainian Stock Market Regulation System

    Directory of Open Access Journals (Sweden)

    Veriha Hanna V.

    2016-02-01

    Full Text Available The aim of the article is to study the procedures, technologies, prudential regulation of depository accounting of securities in the system of the Ukrainian stock market infrastructure and identify directions of its improvement. The article analyzes the dynamics of the number of licenses issued by types of professional activity in the stock market. The necessity for further improvement of mechanisms of the updated system of depository accounting of securities in Ukraine has been proved. There have been developed the following recommendations: to improve the unified rules of accounting and regulation support of the system of risk management of depository activity; develop tools for prudential regulation of depository activity and strengthen the control over fulfillment of prudential standards by the Central Depository and depository institutions; create the necessary conditions for the practical implementation of legal norms concerning establishment of clearing institutions and increase in the level of competition between depositaries; expand the correspondent relations of the Central Depository in relation to the establishment of international depositary relations for the liberalization of the international movement of securities; use segregated accounts providing the possibility of storage of client funds separately from the funds of the transfer bank to protect the capital of the issuer and investor from risks of any force majeure situations; mediate the movement of funds at implementing dividend payments through participants of the accounting system: issuer-the Central Depository-depository institution-depositor.

  17. Model Application of Accounting Information Systems of Spare Parts Sales and Purchase on Car Service Company

    Directory of Open Access Journals (Sweden)

    Lianawati Christian

    2015-12-01

    Full Text Available The purpose of this research is to analyze accounting information systems of sales and purchases of spare parts in general car service companies and to identify the problems encountered and the needs of necessary information. This research used literature study to collect data, field study with observation, and design using UML (Unified Modeling Language with activity diagrams, class diagrams, use case diagrams, database design, form design, display design, draft reports. The result achieved is an application model of accounting information systems of sales and purchases of spare parts in general car service companies. As a conclusion, the accounting information systems of sales and purchases provides ease for management to obtain information quickly and easily as well as the presentation of reports quickly and accurately.

  18. 41 CFR 301-72.100 - What must my travel accounting system do in relation to common carrier transportation?

    Science.gov (United States)

    2010-07-01

    ... accounting system do in relation to common carrier transportation? 301-72.100 Section 301-72.100 Public... for Common Carrier Transportation § 301-72.100 What must my travel accounting system do in relation to... claims accounting systems with common carrier transportation documents and data for audit purposes;...

  19. The Improvement Process of the Romanian Educational Accounting System Toward a Global Economic Environment

    Directory of Open Access Journals (Sweden)

    Ienciu Alin Ionel

    2008-04-01

    Full Text Available Through this paper we intend to disclose our actual research project focused on evaluation of the actual stage of Romanian academic accounting education in order to support the national university reform which has began in 2005. The research is meeting the international trends oriented to improve the academic process of accounting graduates. In this way, by determine a correlation degree between international trends: globalization, regionalization and the evolution of Romanian accounting system and by evaluation of the actual stage of Romanian accounting academic system from the point of view of actors involved (graduates, teachers and employers we intend to determine the connection between the appliance of public requirements with the actual level of graduates’ professional knowledge. Then we will offer constructive solutions, empiric validated, which will help the accounting graduates in their way to accounting profession. The research is interdisciplinary and its originality is give by the pioneering work performed at national level by the research team who is developing such a theoretical and practically complex approach.

  20. Motivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional Accountants

    Directory of Open Access Journals (Sweden)

    Ming-Ling Lai

    2010-01-01

    Full Text Available Problem statement: Worldwide, electronic filing (e-filing system and its' adoption has attracted much attention, however, scholarly study on accounting professionals' acceptance of e-filing system is scant. Approach: This study aimed (i to examine factors that motivated professional accountants to use e-filing (ii to solicit their usage experience and (iii to assess the barriers to adoption and other compliance considerations. The questionnaire survey was administered on 700 professionals from tax practice and commercial sectors who attended "Budget 2008" Tax Seminars, organized by the Malaysian Institute of Accountants in Peninsular Malaysia. In total, 456 usable responses from accounting and tax professionals were collected and analyzed. Results: The survey found out of 456 respondents, just 23.7% had used e-filing in 2007 to file personal tax return forms. Majority of the e-filers opted to use e-filing for the sake of convenience (55.8%, in faith to get faster tax refund (16.8% and speed of filing (15.9%. For those who did not use e-filing, the key impediments were concerned over the security and did not trust of e-filing system. Some (4.8% were unable to access to the e-filing website. Overall, just 26.1% of the professionals surveyed had confidence in the IRBM in managing the e-filing system successfully. Majority (41.2% thought that 'speedy tax refund' to be the most desirable incentive to motivate individuals to use e-filing. Conclusion: As the IRBM is counting on professional accountants to promote the usage of e-filing system, this study provided important insights to the IRBM to developing marketing and business strategies to motivate professional accountant in business to use e-filing in order to accelerate the diffusion of e-filing system in a developing country like Malaysia.

  1. 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.

  2. Desktop system for accounting, audit, and research in A&E.

    Science.gov (United States)

    Taylor, C J; Brain, S G; Bull, F; Crosby, A C; Ferguson, D G

    1997-01-01

    The development of a database for audit, research, and accounting in accident and emergency (A&E) is described. The system uses a desktop computer, an optical scanner, sophisticated optical mark reader software, and workload management data. The system is highly flexible, easy to use, and at a cost of around 16,000 pounds affordable for larger departments wishing to move towards accounting. For smaller departments, it may be an alternative to full computerisation. Images Figure 1 Figure 2 Figure 3 Figure 5 Figure 6 PMID:9132200

  3. Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

    Directory of Open Access Journals (Sweden)

    Ali Uyar

    2017-03-01

    Full Text Available the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.

  4. 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.

  5. Use of a cost accounting system to evaluate costs of a VA special program.

    Science.gov (United States)

    Menke, T J; Wray, N P

    1999-04-01

    The Department of Veterans Affairs (VA) established six mobile clinics to provide care for rural veterans. Each was operated by a parent VA Medical Center (VAMC). To describe the use of a cost-accounting system which does not provide costs at the service or patient level to determine the costs of the mobile clinics. Costs per visit were compared among the mobile clinics with the parent VAMCs and with simulated fixed-location clinics. Cost data came from VA's Centralized Accounting for Local Management (CALM) data. Utilization data came from VA's outpatient file. Information was obtained from the VAMCs' fiscal services to reallocate costs among the CALM subaccounts to generate cost data that was comparable among the mobile clinics. Costs per visit for the mobile clinics were twice as high as those of the parent VAMCs. Costs per visit would be lower at fixed-location clinics unless the volume were substantially less than that provided by the mobile clinics. Differences between cost allocations for accounting purposes and research are likely to necessitate adjusting cost accounting data for research purposes. Fortunately, information from the accountants or primary data can lead to a cost database which is appropriate for research evaluations. In the mobile clinics study, the analysis of cost accounting data led to the conclusion that mobile clinics were not a cost-effective way in which to provide care to rural veterans.

  6. Carbon account of forest ecosystems as a fuzzy system: a case study for Northern Eurasia

    Science.gov (United States)

    Shvidenko, A.; Shchepashchenko, D.; Kraxner, F.; Maksyutov, S. S.

    2015-12-01

    We consider practicality of a verified account of Net Ecosystem Carbon Budget for forest ecosystems (FCA) that supposes reliable assessment of uncertainties, i.e. understanding "uncertainty of uncertainties". The FCA is a fuzzy (underspecified) system, of which membership function is inherently stochastic. Thus, any individually used method of FCA is not able to estimate structural uncertainties and usually reported "within method" uncertainties are inevitably partial. Attempting at estimation of "full uncertainties" of the studied system we follow the requirements of applied systems analysis integrating the major methods of terrestrial ecosystems carbon account, assessing the uncertainties "within method" for intermediate and final indicators of FCA with their following mutual constrains. Landscape-ecosystem approach (LEA) 1) serves for strict systems designing the account, 2) contains all relevant spatially distributed empirical and semi-empirical data and models, and 3) is presented in form of an Integrated Land Information System (ILIS). By-pixel parametrization of forest cover is provided by utilizing multi-sensor remote sensing data (12 RS products used) within GEO-wiki platform and other relevant information based on special optimization algorithms. Major carbon fluxes within the LEA (NPP, HR, disturbances etc.) are estimated based on fusion of empirical data with process-based elements by sets of regionally distributed models. Uncertainties within LEA are assessed for each module and at each step of the account. "Within method" results and uncertainties (including LEA, process-based models, eddy covariance, and inverse modelling) are harmonized based on the Bayesian approach. The above methodology have been applied to carbon account of Russian forests for 2000-2010; uncertainties of the FCA for individual years were estimated in limits of 25%. We discussed strengths and weaknesses of the approach, system requirements to different methods of FCA, information

  7. Are Performance-Based Accountability Systems Effective? Evidence from Five Sectors. Research Brief

    Science.gov (United States)

    Leuschner, Kristin J.

    2010-01-01

    During the past two decades, performance-based accountability systems (PBASs), which link financial or other incentives to measured performance as a means of improving services, have gained popularity among policymakers. Although PBASs can vary widely across sectors, they share three main components: goals (i.e., one or more long-term outcomes to…

  8. 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'…

  9. The Accounting System and Resource Allocation Reform in a Public University

    Science.gov (United States)

    Spathis, Charalambos; Ananiadis, John

    2004-01-01

    This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and…

  10. Using an ontology pattern stack to engineer a core ontology of Accounting Information Systems

    NARCIS (Netherlands)

    Blums, Ivar; Weigand, Hans

    Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. In this paper, The UFO ontology patterns are regarded for application by analogy and extension in the engineering of a core ontology for AIS. The new IASB

  11. Framework for the systematic assessment of a material control and accounting system

    Energy Technology Data Exchange (ETDEWEB)

    Schechter, R.S.; Sacks, I.J.

    1981-04-22

    Procedures are described for the systematic assessment of a Material Control and Accounting (MC and A) system, in terms of compliance to the proposed MC and A Upgrade Rule. The applicability of these assessment procedures to specific Rule provisions is discussed. Special attention is given to the statistical performance of individual subsystems, and their vulnerability to compromise by insider collusion.

  12. The Correlation between Accounting Systems of Small and Micro Enterprises and Tax Revenue Assessment in Ghana

    Science.gov (United States)

    Nkuah, Joseph Kofi; Frederick, Appiah- Kusi; Asamoah, Kwame

    2015-01-01

    The purpose of the study was to find out the correlation between accounting systems of Small and Micro Enterprises and tax revenue assessment. The study was be based on descriptive research survey using questionnaires and interviews as main tools to gather both primary and secondary data to establish the correlation between sound financial record…

  13. Budgeting and Accounting in OECD Education Systems: A Literature Review. OECD Education Working Papers, No. 128

    Science.gov (United States)

    Fakharzadeh, Tala

    2016-01-01

    Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

  14. Budgeting and Accounting in OECD Education Systems: A Literature Review. OECD Education Working Papers, No. 128

    Science.gov (United States)

    Fakharzadeh, Tala

    2016-01-01

    Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

  15. Towards a reference ontology of complex economic exchanges for Accounting Information Systems

    NARCIS (Netherlands)

    Blums, Ivar; Weigand, Hans; Matthes, Flores; Mendling, Jan; Rinderle-Ma, Stefanie

    Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. The Unified Foundational Ontology (UFO) and its Services sub- ontology (UFO-S) are regarded as grounding the engineering of a reference ontology for AIS. The

  16. Happy Marriage or Uneasy Alliance? The Relationship between Comprehensive School Reform and State Accountability Systems

    Science.gov (United States)

    Datnow, Amanda

    2005-01-01

    The purpose of this article is to examine how the relationship between comprehensive school reform (CSR) and state accountability systems helps or hinders school improvement efforts. This article draws on case study data collected in schools in 3 states that received funding to implement reforms through the federal CSR program. Findings show that…

  17. Towards a reference ontology of complex economic exchanges for Accounting Information Systems

    NARCIS (Netherlands)

    Blums, Ivar; Weigand, Hans; Matthes, Flores; Mendling, Jan; Rinderle-Ma, Stefanie

    2016-01-01

    Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. The Unified Foundational Ontology (UFO) and its Services sub- ontology (UFO-S) are regarded as grounding the engineering of a reference ontology for AIS. The

  18. Using an ontology pattern stack to engineer a core ontology of Accounting Information Systems

    NARCIS (Netherlands)

    Blums, Ivar; Weigand, Hans

    2016-01-01

    Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. In this paper, The UFO ontology patterns are regarded for application by analogy and extension in the engineering of a core ontology for AIS. The new IASB Con

  19. Accounting for Teamwork: A Critical Study of Group-Based Systems of Organizational Control.

    Science.gov (United States)

    Ezzamel, Mahmoud; Willmott, Hugh

    1998-01-01

    Examines the role of accounting calculations in reorganizing manufacturing capabilities of a vertically integrated global retailing company. Introducing teamwork to replace line work extended traditional, hierarchical management control systems. Teamwork's self-managing demands contravened workers' established sense of self-identity as…

  20. Financial Accounting for Local and State School Systems: 2014 Edition. NCES 2015-347

    Science.gov (United States)

    Allison, Gregory S.

    2015-01-01

    The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

  1. A Process Analysis of the Uniform Chart of Accounts Personnel Utilization System

    Science.gov (United States)

    2002-04-23

    Graduate Dental Education Gen Residency Program Periodontics Residency Endodontics Residency Prosthodontics Residency Oral...cost-accounting systems. American Journal of Hospital Pharmacy; 45, 1103-10. Dean, E.B. (1996). Business Process Reengineering. Retrieved from the...UCAPERS 53 Hughes, M. (1999). Nursing workload: an unquantifiable entity. Journal of Nursing Management, 7, 17-22

  2. 7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Interpretations of the Rural Development uniform... ELECTRIC BORROWERS Uniform System of Accounts § 1767.14 Interpretations of the Rural Development uniform... interpretations of the Rural Development USoA, in writing, to the AA-PARA, for consideration and...

  3. Progress Developing the Kansas Early Childhood Special Education Accountability System: Initial Findings Using ECO and COSF

    Science.gov (United States)

    Greenwood, Charles R.; Walker, Dale; Hornbeck, Marguerite; Hebbeler, Kathleen; Spiker, Donna

    2007-01-01

    Policy decision makers, early educators, and early interventionists face numerous challenges as they develop and implement statewide accountability systems to evaluate and improve children's early intervention and early childhood special education outcomes. Kansas was an early adopter of the Child Outcomes Summary Form (COSF) developed by the…

  4. Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

    Science.gov (United States)

    Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

    2000-01-01

    Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…

  5. The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System

    Directory of Open Access Journals (Sweden)

    Tiago Villac Adde

    2014-12-01

    Full Text Available The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914. After the Proclamation of the Republic was announced in 1889, the government started to expand its administrative bodies, necessitating the introduction of a bureaucracy able to perform new functions. In the same period, Brazil experienced a strong economic development with the development of its coffee industry. In 1905, under the leadership of Carlos de Carvalho, São Paulo State Treasury bookkeeping tasks were introduced under a double-entry bookkeeping system and through accrual and financial accounting. Double-entry bookkeeping practices in the federal public accounting system, although enshrined in law since 1808, were only fully realized after the creation of the Double-entry Bookkeeping Committee in 1914. In that same year, due to the negotiation of a second funding loan, English creditor bank auditors requested a balance of the National Treasury from the Minister of Finance Rivadávia Corrêa. Because the balance had not been prepared in eight years, the Double-entry Bookkeeping Committee was established in June of 1914, and this body completed a technical audit of Revenues and Expenditures. The committee also conducted the state administration's first Asset and Liability audit since the colonial era. The Double-entry Bookkeeping Committee of 1914 spearheaded changes to the Brazilian public accounting system, including the creation of the Public Accounting Code in 1922 and the approval of Central Accounting Office of the Republic regulation in 1924, strengthening and ascribing perpetuity to practices adopted after 1914.

  6. Challenges in developing a comprehensive, automated and flexible oil accounting system

    Energy Technology Data Exchange (ETDEWEB)

    Nordell, L.F.; Ruda, H. [Enbridge Pipelines Inc., Edmonton, AB (Canada)

    2004-07-01

    Enbridge Pipelines Inc. operates a long and complex system of pipelines which transport hydrocarbon liquid commodities, including crude oils, refined products and natural gas liquids across provincial and national boundaries. Due to growing internal demands for the addition of pipelines, the company developed a comprehensive oil accounting (OA) system in 1998. The OA accommodated changing business requirements by incorporating more complex tariff agreements and the demand for customized system reporting for customers. The new OA was also compatible with the company's technology direction, which focused on aligning information technology (IT) with business drivers and upgrading the flexibility of the entire OA system. This paper summarized the business improvement and redevelopment study; the OA system redevelopment project; challenges of integrating new system components with the legacy system during system development; specific process improvement results that were targeted and achieved by the new system development team; and, the project development challenges. The project team adopted a software development approach that was responsive to changes in the requirements and in the project direction introduced by key stakeholders during the life of the project. The project management approaches and logic of the SCRUM and extreme programming (XP) methods were combined to incorporate the principles of agile development to ensure a quality product. The result was an automated crude oil balancing and revenue accounting system that interfaced with other pipeline management software systems. 6 refs., 5 figs.

  7. Accountability Requirements and Professional Development in the US Adult Basic and Literacy Education System

    Directory of Open Access Journals (Sweden)

    CRISTINE SMITH

    2009-12-01

    Although high-stakes accountability systems help focus professional development efforts on the curricular needs of students, little evidence exists to support the claim that such systems help teachers change their practice to enhance student learning...A tendency exists…to narrow the focus of professional development activities to tested subjects or provide general support that is disconnected from curricular needs. (Association for Supervision and Curriculum Development 2004:3

  8. Coordinating medical education and health care systems: the power of the social accountability approach.

    Science.gov (United States)

    Boelen, Charles

    2017-09-07

    As the purpose of medical education is to produce graduates able to most effectively address people's health concerns, there is general agreement that coordination with the health care system is essential. For too long, coordination has been dealt with in a subjective manner with only few landmarks to ensure objective and measurable achievements. Over the last 30 years, since the Edinburgh Declaration on medical education, progress has been made, namely with the concept of social accountability. The social accountability approach provides a way to plan, deliver and assess medical education with the explicit aim to contribute to effective, equitable and sustainable health system development. It is based on a system-wide scope exploring issues from identification of people's and society's health needs to verification of the effects of medical education in meeting those needs. A wide international consultation among medical education leaders led to the adoption of the Global Consensus on Social Accountability of Medical Schools. Benchmarks of social accountability are in the process of being conceived and tested, enabling medical schools to steer medical education in a more purposeful way in relation to determinants of health. A sample of schools using the social accountability approach claims to have had a positive influence on health care system performance and people's health status. Improved coordination of medical education and other key stakeholders in the health system is an important challenge for medical schools as well as for countries confronted with an urgent need for optimal use of their health workforce. There is growing interest worldwide in defining policies and strategies and supporting experiences in this regard. © 2017 John Wiley & Sons Ltd and The Association for the Study of Medical Education.

  9. THE CONCEPT OF MANAGEMENT ACCOUNTING AS AN INFORMATION SYSTEM IN THE MANAGEMENT OF COMMERCIAL ORGANIZATION PROFIT

    Directory of Open Access Journals (Sweden)

    E. Kyshtymova

    2012-03-01

    Full Text Available In the conditions of reforming of the mechanism of management there is a problem of the qualitative, reliable information necessary for regulation of economic processes with a view of maximizing profit of the commercial organizations. One of the concept directions improvement of accounting system is development of management accounting which is directed on ensuring control of profitability of the current activity of the organization first of all regarding decrease in expenses, an assessment of efficiency of managing as a whole and in a cut of divisions of the organization, the analysis of profitability of separate sectors of activity and market segments.

  10. ENVIRONMENTAL MANAGEMENT ACCOUNTING AND THE OPPORTUNITY COST OF ENVIRONMENT MANAGEMENT SYSTEMS

    Directory of Open Access Journals (Sweden)

    ALIN EMANUEL ARTENE

    2012-05-01

    Full Text Available We all have seen the effects of the global economic and financial crisis and it becomes clearly that major changes have to occur in our economy in order to prevent a crisis in the use of the natural resources that are becoming more and more limited. This is why all types of organizations must turn their attention on the efficient use of resources that an environmental management system offers. Environmental management accounting presents a lot of information to managers within any organization mainly because it looks forward instead of looking back into the history of the firm such as traditional financial accounting does. Our objectives are to enlarge the scope and boundaries of environment management accounting so that managers can make efficient decisions in their organizations.

  11. Green Settings for Children in Preschools

    DEFF Research Database (Denmark)

    Lerstrup, Inger Elisabeth

    This Danish study investigates the relationship between children in preschool (age range 3-6.5 years) and the outdoor environments they use. The main aim is to describe and analyse the outdoor features of significance for children’s activities and of importance for design and management of green...... settings for preschools. The intent is to facilitate transfer of knowledge from preschools to planners and managers of green settings such as woodland, parks, green lots and playgrounds. The central concept applied is that of affordances, here defined as the meaningful action possibilities...... between forest features and manufactured features, a detailed account of the affordances of ditches, and a description of the forest sites used by a Danish forest preschool. Children were attracted to features with changing and not fully explored action possibilities; forest features added variation...

  12. Accounting for inventories at enterprise as a component of information and communication system

    Directory of Open Access Journals (Sweden)

    B.L. Kyryluk

    2016-12-01

    Full Text Available The current trends in the formation of information and communication system in terms of the inventories as the most significant component of the assets of companies are researched in the article. The information and communication system of a company provides the flow of information among the participants by the information channels, the sequence and direction of transmission of the information to specific subjects in accordance with the tasks. The essence and place of the accounting policies as the component of information and communication system are researched. The directions of improvement of information provision regarding the inventories of a company are proposed, that can be implemented in connection with the improvement of accounting policies by specifying the type of communication system, the ways of providing feedback, the formation of information channels, the identification of measures to prevent the information noise in order to avoid information threats. The obtained results and worked out proposals in the article allow to develop the comprehensive information and communication system of an enterprise in terms of inventories in order of further researches, which, taking to account their characteristics, will improve the information inter-environment of a company and the quality of decisions on this basis.

  13. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – FIRST PART: THEOTHEORETICAL

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-05-01

    Full Text Available This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems in the country, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  14. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-10-01

    Full Text Available This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  15. THE INFLUENCE OF ACCOUNTING SYSTEM AND FISCAL POLICY ON REGIONAL DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Oana Bogdan

    2014-10-01

    Full Text Available Regional development is a concept that aims at stimulating and diversifying economic activities, stimulating private sector investment and it contributes to reducing unemployment and improving living standards. To achieve these goals accounting and tax policies are necessary to allow private operators to realize taxable income, to create jobs for people and to pay taxes and contributions due to the State budget. The State must reinvest a part of the resources collected to the community in order to improve infrastructure, education and health, thus contributing to regional development. Changes in tax law and accounting adopted in Romania during 2009-2014 are regarded as tax breaks for companies created to ensure economic growth, dynamic and sustainable through efficient use of regional and local potential. In this paper we analyze the influence of the accounting and fiscal system on the regional development given that these measures do not always achieve their objectives established companies having benefit from the application of various tax measures. The paper will present the main changes of the tax and accounting systems and their impact on the regional development in Romania and the consequences resulting in implementing these measures.

  16. 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).

  17. THE ACCOUNTING INFORMATIONAL SYSTEM, ESTABLISHED WITHIN THE STATE TREASURY, AN ESSENTIAL ELEMENT IN SUBSTANTIATING DECISIONS

    Directory of Open Access Journals (Sweden)

    Claudia Nicoleta GUNI

    2017-05-01

    Full Text Available The exercise of the management functions and relationships at the level of the organizations is achieved through the leadership system (or management. The management system of the group represents the assembly of elements of a decision making nature, organizational, informational, motivational, etc. through which it is ensured a greater effectiveness and a maximum efficiency. In the design and implementation of the management system there must be taken into account the specific elements of each entity, particularly the profile, size and structure of the human resources, material and financial, the position of the entity in the national and international economic context, etc.

  18. 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.

  19. Property Accounting for Local and State School Systems. State Educational Records and Reports Series--Handbook III.

    Science.gov (United States)

    Reason, Paul L.; Tankard, George G., Jr.

    This handbook serves as a basic guide to property accounting for local and state school systems in the U.S. Information and guidelines are presented regarding--(1) classification of property accounts, (2) definitions of property accounts, (3) measures of school property, (4) supplies and equipment, (5) individual property records, and (6) summary…

  20. Lexical, conceptual and motor information in memory for action phrases: a multi-system account.

    Science.gov (United States)

    Engelkamp, Johannes; Jahn, Petra

    2003-06-01

    According to the multi-system account [J. Engelkamp, H.D. Zimmer, The Human Memory: A Multi-Modal Approach, Hogrefe & Huber, Seattle, 1994], the enactment effect in free recall of action phrases (e.g. break the stick) is independent of inter- and intra-phrase associations because it emerges from the nonverbal encoding processes under enactment. Two experiments have been reported which tested these and further assumptions of the multi-system account of the enactment effect. In both experiments, inter- and intra-phrase (verb-object) associations were varied simultaneously in addition to enactment. In Experiment 1, the memory test was free recall, and in Experiment 2, it was cued recall. Independent effects of all three factors were observed in free recall. Enacted phrases were recalled better than phrases learned only verbally. Phrases with high-associated objects and verbs were better recalled than phrases with low-associated objects and verbs, and categorically related phrases were better recalled than unrelated phrases. In cued recall, there was no effect of categorical list structure. The effects of intra-phrase structure and enactment corresponded to those in free recall. All interactions were nonsignificant. The findings were interpreted as support for the multi-system account.

  1. The Role of Information Systems and Technology Competencies for Accounting Education from the Gender Perspective

    Directory of Open Access Journals (Sweden)

    Liege Moraes do Carmo

    2015-12-01

    Full Text Available This study aims to examine the importance of obtaining skills in Information Systems (IS and Information Technology (IT for undergraduate students in Accounting from the gender perspective. The sample consisted of undergraduate students in Accounting of six Higher Education Institutions (HEIs located in the state of Rio de Janeiro, divided by gender (male and female. The data collection instrument chosen was the questionnaire, which was distributed between November and December 2014 and was based on the Model Accounting Curriculum Revised (MACR proposed for accountants UN / UNCTAD / ISAR. The data were analyzed using descriptive statistics and the Mann-Whitney test. It has been found that the students from the HEIs surveyed realize the high importance that the possession of skills related to SI and IT has to his academic training regardless of gender issues. In contrast, it appears that female respondents attributed higher levels of importance to obtain knowledge about communications softwares and about softwares that are for generally use while the males turn to more specific softwares applied to business solutions.

  2. Human resource accounting in the system of value-based business management

    Directory of Open Access Journals (Sweden)

    Vitalii Pokynchereda

    2017-08-01

    Full Text Available Modern economic conditions are characterized by dynamism and complexity, in¬creased competitive confrontation at product markets, rapid changes of the market environment that leads to intensification of the search for advanced approaches to human resource management. Employees, their qualifications and experience are one of the most important factors, without which any prospects of economic growth are neutralized. The purpose of this paper is to substantiate the essence of human resources as a category of accounting, which is a prerequisite for formation of theoretical and methodological basis of their representation in the context of value-based business management implementation policy. The article substantiates the essence of human resources as the total number of employees at the company, who are carriers of human assets accumulated in themselves and inseparable from themselves, such as physical abilities, education, experience and professional knowledge that, in conjunction with using the elements of accounting method, creates the basis for presentation of human assets as the company’s right to use them as a part of intangible assets. Implementation of suggested approach to understand accounting nature of human resources, based on recognition of company’s right to use human assets carried by employees, creates a prerequisite for displaying information about them in the system of accounts and reports of the company that meets the needs of value-based management.

  3. Sleep and Your Preschooler

    Science.gov (United States)

    ... Old Feeding Your 1- to 2-Year-Old Sleep and Your Preschooler KidsHealth > For Parents > Sleep and Your Preschooler Print A A A What's ... Preschoolers need about 11 to 12 hours of sleep each day, which can include a nap. There's ...

  4. 41 CFR 301-71.303 - What data must we capture in our travel advance accounting system?

    Science.gov (United States)

    2010-07-01

    ... capture in our travel advance accounting system? 301-71.303 Section 301-71.303 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY... must we capture in our travel advance accounting system? You must capture the following data: (a)...

  5. The Effect Of Application Computer-Based Accounting Information System CBAIS On The Quality Of Accounting Information And Managerial Performance Of Sugar Industries In Indonesia

    Directory of Open Access Journals (Sweden)

    Asep Darmansyah

    2015-08-01

    Full Text Available The study aims to determine characteristics of Indonesian sugar industries as well as the influence of the implementation of computer-based accounting information system CBAIS to the quality of accounting information and managerial performance of the sugar industries of Indonesia. The research method was a survey with the research type was a descriptive and verificative. The research population were sugar industries in Indonesia. Data consists of primary and secondary data. Data were analyzed making use of linear regression. This study shows that the sugar millsindustries of Indonesia are mostly located in Java. Most of the sugar industries either in Java or outside Java are owned the central government in the form of state-owned enterprises and the rest is privately owned. Most of them making use of a business area with a mixed pattern between the right to cultivate and the right to build. Most of sugar industries gained canes in two ways namely planted by its company and bought from farmers. Then the first variable the application of CBAIS of sugar industries is still categorized sufficient which indicates the condition is not very bad or not very good. The others the quality of accounting information of sugar industries is good category and its managerial performance is also good. The three variables above have not shown the ideal category namely is very good category. The application of CBAIS significantly affects on the quality of accounting information and the accounting information quality significantly influences on managerial performance of sugar industries.

  6. 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.

  7. Upgrade of the Nuclear Material Protection, Control and Accounting System at the VNIIEF Industrial Zone

    Energy Technology Data Exchange (ETDEWEB)

    Lewis, J.C.; Maltsev, V.; Singh, S.P.

    1999-09-20

    The Industrial Zone at the Russian Federal Nuclear Center/All-Russian Scientific Research Institute of Experimental Physics (RFNC/VNEEF) consists of ten guarded areas with twenty two material balance areas (A and As). The type of facilities in the Industrial Zone include storage sites, machine shops, research facilities, and training facilities. Modernization of the Material Protection, Control and Accounting (MPC and A) System at the Industrial Zone started in 1997. This paper provides a description of, the methodology/strategy used in the upgrade of the MFC and A system.

  8. The Fuzzy and Compartment System Concept for the Communication System Taking Account of the Handicapped Situation

    Directory of Open Access Journals (Sweden)

    Masahiro Aruga

    2011-02-01

    Full Text Available In the previous papers the process of structuring the Life support system to consider the essential meaning of the ubiquitous system has been presented. There the Life support system is shown as it is synthesized from the Expanded EMR and on the basis of such an essential concept of the ubiquitous system as it is in the recovery of lost functions of ordinary persons. The Life support system has been described to be synthesized with embedding the communication system for the handicapped people as a module, and as such an example of the embedded comunication system as a module the "YUBITSUKIYI" system has been described. Considering the synthesis of the Life support system the transmission structure of information of this system has been needed to be studied, and there some concepts over the ordinary Shannon

  9. Preschool Science Environment: What Is Available in a Preschool Classroom?

    Science.gov (United States)

    Tu, Tsunghui

    2006-01-01

    This study investigated preschool science environments in 20 preschool classrooms (N=20) in 13 midwestern child care centers. By operationalizing Neuman's concept of "sciencing," this study used The Preschool Classroom Science Materials/Equipment Checklist, the Preschool Classroom Science Activities Checklist, and the Preschool Teacher…

  10. Preschool Staff's View of Emergent Literacy Approaches in Swedish Preschools

    Science.gov (United States)

    Norling, Martina

    2014-01-01

    This study aims to investigate preschool staff's view of emergent literacy approaches in Swedish preschools with the following research question: How do preschool staff describe and explain the approaches they use in the emergent literacy environment of preschool? Focus-group interviews were conducted with 52 participating preschool units.…

  11. Electrophysiological evidence for the involvement of the approximate number system in preschoolers' processing of spoken number words.

    Science.gov (United States)

    Pinhas, Michal; Donohue, Sarah E; Woldorff, Marty G; Brannon, Elizabeth M

    2014-09-01

    Little is known about the neural underpinnings of number word comprehension in young children. Here we investigated the neural processing of these words during the crucial developmental window in which children learn their meanings and asked whether such processing relies on the Approximate Number System. ERPs were recorded as 3- to 5-year-old children heard the words one, two, three, or six while looking at pictures of 1, 2, 3, or 6 objects. The auditory number word was incongruent with the number of visual objects on half the trials and congruent on the other half. Children's number word comprehension predicted their ERP incongruency effects. Specifically, children with the least number word knowledge did not show any ERP incongruency effects, whereas those with intermediate and high number word knowledge showed an enhanced, negative polarity incongruency response (N(inc)) over centroparietal sites from 200 to 500 msec after the number word onset. This negativity was followed by an enhanced, positive polarity incongruency effect (P(inc)) that emerged bilaterally over parietal sites at about 700 msec. Moreover, children with the most number word knowledge showed ratio dependence in the P(inc) (larger for greater compared with smaller numerical mismatches), a hallmark of the Approximate Number System. Importantly, a similar modulation of the P(inc) from 700 to 800 msec was found in children with intermediate number word knowledge. These results provide the first neural correlates of spoken number word comprehension in preschoolers and are consistent with the view that children map number words onto approximate number representations before they fully master the verbal count list.

  12. Making Health System Performance Measurement Useful to Policy Makers: Aligning Strategies, Measurement and Local Health System Accountability in Ontario

    Science.gov (United States)

    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 them to accountability agreements. An evaluation of the implementation and of the effects of the policy intervention has been carried out through direct policy observation over three years, document analysis, interviews with decision-makers and systematic discussion of findings with other authors and external reviewers. Cascading strategies at health and local health system levels were identified, and a core set of health system and local health system performance indicators was selected and incorporated into accountability agreements with the Local Health Integration Networks. despite the persistence of such challenges as measurement limitations and lack of systematic linkage to decision-making processes, these activities helped to strengthen substantially the ministry's performance management function. PMID:21286268

  13. 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.

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

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  15. Partial Least Square Approach to Second Order Factor in Behavioural Study of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Ibrahim Mohd Tarmizi

    2017-01-01

    Full Text Available Theories are developed to explain an observed phenomenon in an effort to understand why and how things happen. Theories thus, use latent variables to estimate conceptual parameters. The level of abstraction depends, partly on the complexity of the theoretical model explaining the phenomenon. The conjugation of directly-measured variables leads to a formation of a first-order factor. A combination of theoretical underpinnings supporting an existence of a higher-order components, and statistical evidence pointing to such presence adds advantage for the researchers to investigate a phenomenon both at an aggregated and disjointed dimensions. As partial least square (PLS gains its tractions in theory development, behavioural accounting discipline in general should exploit the flexibility of PLS to work with the higher-order factors. However, technical guides are scarcely available. Therefore, this article presents a PLS approach to validate a higher-order factor on a statistical ground using accounting information system dataset.

  16. Provincial Health Accounts in Kerman, Iran: An Evidence of a “Mixed” Healthcare Financing System

    Directory of Open Access Journals (Sweden)

    Mohammad Hossein Mehrolhassani

    2014-02-01

    Full Text Available Background Provincial Health Accounts (PHA as a subset of National Health Accounts (NHA present financial information for health sectors. It leads to a logical decision making for policy-makers in order to achieve health system goals, especially Fair Financial Contribution (FFC. This study aimed to examine Health Accounts in Kerman Province. Methods The present analytical study was carried out retrospectively between 2008 and 2011. The research population consisted of urban and rural households as well as providers and financial agents in health sectors of Kerman Province. The purposeful sampling included 16 provincial organizations. To complete data, the report on Kerman household expenditure was taken as a data source from the Governor-General’s office. In order to classify the data, the International Classification for Health Accounts (ICHA method was used, in which data set was adjusted for the province. Results During the study, the governmental and non-governmental fund shares of the health sector in Kerman were 27.22% and 72.78% respectively. The main portion of financial sources (59.41 was related to private household funds, of which the Out-of-Pocket (OOP payment mounted to 92.35%. Overall, 54.86% of all financial sources were covered by OOP. The greatest portion of expenditure of Total Healthcare Expenditures (THEs (65.19% was related to curative services. Conclusion The major portion of healthcare expenditures was related to the OOP payment which is compatible with the national average rate in Iran. However, health expenditure per capita, was two and a half times higher than the national average. By performing the Family Physician Program (FPP and emphasizing Social Determinant of Health (SDH approach in the Iranian health system, the portion of OOP payment and curative expenditure are expected to be controlled in the medium term. It is suggested that PHA should be examined annually in a more comprehensive manner to monitor

  17. Para Candidatos en Programas de Centros de Cuidado y Educacion Infantil con Ninos de Edad Pre-escolar: Asociado en Desarrollo Infantil Sistema de Evaluacion y Normas de Competencia CDA (Preschool Caregivers in Center-Based Programs: The Child Development Associate Assessment System and Competency Standards).

    Science.gov (United States)

    Council for Early Childhood Professional Recognition, Washington, DC.

    This Spanish-language booklet outlines the requirements of the Child Development Associate (CDA) credential for preschool teachers or caregivers who work in center-based preschool day care programs. Part 1 provides an overview of the CDA credentialing system and the various options, settings, standards, and stages of the CDA assessment system.…

  18. Spacelab data processing facility (SLDPF) Quality Assurance (QA)/Data Accounting (DA) expert systems: Transition from prototypes to operational systems

    Science.gov (United States)

    Basile, Lisa

    1988-01-01

    The SLDPF is responsible for the capture, quality monitoring processing, accounting, and shipment of Spacelab and/or Attached Shuttle Payloads (ASP) telemetry data to various user facilities. Expert systems will aid in the performance of the quality assurance and data accounting functions of the two SLDPF functional elements: the Spacelab Input Processing System (SIPS) and the Spacelab Output Processing System (SOPS). Prototypes were developed for each as independent efforts. The SIPS Knowledge System Prototype (KSP) used the commercial shell OPS5+ on an IBM PC/AT; the SOPS Expert System Prototype used the expert system shell CLIPS implemented on a Macintosh personal computer. Both prototypes emulate the duties of the respective QA/DA analysts based upon analyst input and predetermined mission criteria parameters, and recommended instructions and decisions governing the reprocessing, release, or holding for further analysis of data. These prototypes demonstrated feasibility and high potential for operational systems. Increase in productivity, decrease of tedium, consistency, concise historial records, and a training tool for new analyses were the principal advantages. An operational configuration, taking advantage of the SLDPF network capabilities, is under development with the expert systems being installed on SUN workstations. This new configuration in conjunction with the potential of the expert systems will enhance the efficiency, in both time and quality, of the SLDPF's release of Spacelab/AST data products.

  19. Accounting for uncertainty in the quantification of the environmental impacts of Canadian pig farming systems.

    Science.gov (United States)

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

    2015-06-01

    The objective of the study was to develop a life cycle assessment (LCA) for pig farming systems that would account for uncertainty and variability in input data and allow systematic environmental impact comparisons between production systems. The environmental impacts of commercial pig production for 2 regions in Canada (Eastern and Western) were compared using a cradle-to-farm gate LCA. These systems had important contrasting characteristics such as typical feed ingredients used, herd performance, and expected emission factors from manure management. The study used detailed production data supplied by the industry and incorporated uncertainty/variation in all major aspects of the system including life cycle inventory data for feed ingredients, animal performance, energy inputs, and emission factors. The impacts were defined using 5 metrics-global warming potential, acidification potential, eutrophication potential (EP), abiotic resource use, and nonrenewable energy use-and were expressed per kilogram carcass weight at farm gate. Eutrophication potential was further separated into marine EP (MEP) and freshwater EP (FEP). Uncertainties in the model inputs were separated into 2 types: uncertainty in the data used to describe the system (α uncertainties) and uncertainty in impact calculations or background data that affects all systems equally (β uncertainties). The impacts of pig production in the 2 regions were systematically compared based on the differences in the systems (α uncertainties). The method of ascribing uncertainty influenced the outcomes. In eastern systems, EP, MEP, and FEP were lower (P systems (P systems, despite their aforementioned differences. In conclusion, a probabilistic approach was used to develop an LCA that systematically dealt with uncertainty in the data when comparing multiple environmental impacts measures in pig farming systems for the first time. The method was used to identify differences between Canadian pig production systems

  20. ADMINISTRATIVE RESOURCE IN THE UNIFORM ACCOUNTING SYSTEM AS A TOOL OF ENSURING ECONOMIC GROWTH

    Directory of Open Access Journals (Sweden)

    Pershin S. P.

    2016-04-01

    Full Text Available Economic actors in the implementation of economic relations face the problem of solving the emerging contradictions and complexities. This leads to the delay of implementation of economic projects, require additional costs and, as a rule, leads to a reduction of mutual benefits. In modern conditions of globalization of economic relations, a significant role is reserved to the authorities empowered in the field of administration of industries and activities in a particular area. The authors have found and investigated the processes occurring within a single economic system. We have established the principles of implementing administrative regulations based on the proposed unified automated accounting system. We have justified the order in which the movement of assets economic entity and the sources of their formation fixed in a single user space indirectly with the information of Contracting parties. This allows us to ensure consistency of information, meeting the same requirements for their formation, processing, summarizing and presenting the administrative authorities. Attention is paid to the issues of preservation of information, to limit the powers of members of the space. The proposed operation of the single accounting system will significantly simplify the reporting procedure of economic entities, the procedure for the control and management of economic processes, will provide the administrative authority with information necessary for region management, the implementation of measures to ensure economic growth

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

    Directory of Open Access Journals (Sweden)

    Lana Sularto

    2016-08-01

    Full Text Available 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 restaurants in JABODETABEK for the user requirements analysis phase and processed using Quality Function Deployment (QFD. The research model used is a model of Research Development. The study focused on the study of designing, developing, and evaluating AIS applications for restaurant SMEs and improving it. Feasibility of restaurant AIS quality was measured in terms of functionality using TOFTS and FETs, in terms of performance measured using paired sample t-test test, and Importance Performance Analysis (IPA, and in terms of usability measured using Computer System Usability Questionnaire (CSUQ. The research showed that enhanced AIS applications for restaurant SMEs can be used to perform restaurants data processing ranging from Point of Sales (POS transaction to accounting reporting and has a very good percentage of functionality quality. The AIS application had a very good appearance and value of the application performance is very satisfying, and also has an excellent value of usability.

  2. The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures

    Directory of Open Access Journals (Sweden)

    Jonas da Silva Oliveira

    2015-06-01

    Full Text Available This study examines the quantitative impact of the first-time adoption of the Portuguese Accounting Standardization System on individual annual reports of Portuguese unlisted companies in the cork and olive tree culture sector. Findings indicate that the items which showed significant changes in the transition from the previous accounting frame of reference to the Portuguese Accounting Standardization System are mainly those regarding to biological assets, inventories, liabilities, current ratio, and return on assets. The adoption of the Portuguese Accounting Standardization System has led generally to less conservative accounting practices, indicating that characteristics of code-law countries such as cultural aspects and country enforcement regimes did not influence the adoption of IAS/IFRS-based accounting standards by Portuguese unlisted companies in the cork and olive tree culture sectors.

  3. A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

    Science.gov (United States)

    Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

    2015-01-01

    Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.

  4. The accountability for reasonableness approach to guide priority setting in health systems within limited resources

    DEFF Research Database (Denmark)

    Byskov, Jens; Marchal, Bruno; Maluka, Stephen;

    2014-01-01

    BACKGROUND: Priority-setting decisions are based on an important, but not sufficient set of values and thus lead to disagreement on priorities. Accountability for Reasonableness (AFR) is an ethics-based approach to a legitimate and fair priority-setting process that builds upon four conditions...... of the potential of AFR in supporting priority-setting and other decision-making processes in health systems to achieve better agreed and more sustainable health improvements linked to a mutual democratic learning with potential wider implications....

  5. Design of an accounting system that legally optimizes the IVA declaration in Ecuador

    Directory of Open Access Journals (Sweden)

    José Díaz Montenegro

    2010-12-01

    Full Text Available Most of Ecuador’s contributors don’t prepare a well elaborate tax credit application form for their IVA declarations, which lead them to give a payment that goes unnecessary above the actual value, due to the inadequate form filling. In this article, we can see that through the implementation of a simple accounting system, taxpayers can optimize their IVA declaration without breaking any current tax provision, even more, going side by side with our country’s established law.

  6. Intelligent Control System Taking Account of Cooperativeness Using Weighting Information on System Objective

    Directory of Open Access Journals (Sweden)

    Masaki Takahashi

    2004-08-01

    Full Text Available This study considers an intelligent control system to integrate flexibly its components by using weighted information where the system evaluation is reflected. Such system evaluates the information flowing through the components and converts them by weighting depending on the degree of importance. Integration of components based on the system evaluation enables a system consisting of them to realize various, flexible and adaptive control. In this study, the intelligent control method is applied to a swing up and stabilization control problem of a number of cart and pendulum systems on a restricted straight guide. To stabilize the pendulum in a restricted environment, each system should realize not only a swing-up and stabilization control of the pendulum, but also a position control of the cart to avoid collision or deadlock. The experiment using a real apparatus demonstrated that the controller learning light interaction acquires egoistic character, the controller learning heavy interaction behaves altruistically, and the controller equally considering self cart and another cart becomes cooperative. In other words, these autonomous decentralized controllers can acquire various characters and flexibility for cooperation.

  7. Postural status of preschool children in Novi Sad

    Directory of Open Access Journals (Sweden)

    Romanov Romana

    2014-01-01

    Full Text Available A survey was conducted in Novi Sad in the preschool institutions of 'Radosno detinjstvo' on a sample of 423 preschool children of both sexes, ages 6 and 7. The subject of this paper are postural disorders on the spinal column in the sagittal and frontal planes, as well as foot deformities. The aim of the research is to determine the frequency of disorder of postural status of the spine (kyphosis, lordosis and scoliosis and deviation from the normal status of the foot, and the analysis of the differences between boys and girls. Assessment of the postural status of the feet was performed by means of using the Pedikom computer system for digital computerised pedography. Assessment of spine postural status was done by means of SpineScan portable device. Data were analysed according to the frequency for the assessment of spinal status, the status of the foot, all according gender. Significance of the gender-conditioned differences was determined by the Chi-square test. The results indicate that in the examined population, the most common posture is lordotic bad posture, 41.31% with male examinees and 36.66% with female examinees. A statistically significant difference in relation to sexual dimorphism was found for the parameter of scoliotic bad posture (Sig. = 0.008. In terms of deviation from the normal status of the feet, in the examined population, pronating foot level I accounts for 43.23%, pronating foot level II accounts for 16.66% and high-arched foot accounts for 10.16%. Quantitative results indicate the need for corrective gymnastic to correct but also prevent postural deformities by introducing of the same as an everyday directed activity of preschool population.

  8. Green Settings for Children in Preschools

    DEFF Research Database (Denmark)

    Lerstrup, Inger Elisabeth

    between forest features and manufactured features, a detailed account of the affordances of ditches, and a description of the forest sites used by a Danish forest preschool. Children were attracted to features with changing and not fully explored action possibilities; forest features added variation...

  9. The linear system theory's account of behavior maintained by variable-ratio schedules.

    Science.gov (United States)

    McDowell, J J; Wixted, J T

    1988-01-01

    The mathematical theory of linear systems, which has been used successfully to describe behavior maintained by variable-interval schedules, is extended to describe behavior maintained by variable-ratio schedules. The result of the analysis is a pair of equations, one of which expresses response rate on a variable-ratio schedule as a function of the mean ratio requirement (n) that the schedule arranges. The other equation expresses response rate on a variable-ratio schedule as a function of reinforcement rate. Both equations accurately describe existing data from variable-ratio schedules. The theory accounts for two additional characteristics of behavior maintained by variable-ratio schedules; namely, the appearance of strained, two-valued (i.e., zero or very rapid) responding at large ns, and the abrupt cessation of responding at a boundary n. The theory also accounts for differences between behavior on variable-interval and variable-ratio schedules, including (a) the occurrence of strained responding on variable-ratio but not on variable-interval schedules, (b) the abrupt cessation of responding on occurrence of higher response rates on variable-ratio than on variable-interval schedules. Furthermore, given data from a series of variable-interval schedules and from a series of concurrent variable-ratio variable-interval schedules, the theory permits quantitative prediction of many properties of behavior on single-alternative variable-ratio schedules. The linear system theory's combined account of behavior on variable-interval and variable-ratio schedules is superior to existing versions of six other mathematical theories of variable-interval and variable-ratio responding. PMID:3279150

  10. (Dysfunctionality of accounting cost systems in manufacturing companies of Tuzla canton

    Directory of Open Access Journals (Sweden)

    Sado Puškarević

    2014-12-01

    Full Text Available This paper shows the results of the conducted primary survey on functionality of cost systems in manufacturing companies of Tuzla Canton (hereinafter “TC”. This paper assesses their adequacy to the needs of these companies: the present needs, and the ones that will be brought by the changes in the environment. These systems have to be up-to-date, as they influence the process of cost management, which is the key factor of companies’ adaptation to the conditions of a modern market. Cost management, which is based on the information of a cost system, enables the company to take the adequate stand towards customers on markets and toward their competition. Also, the quality cost information is a precondition for effective and efficient allocation of limited resources in a transitional period of society development. Therefore, only quality designed cost system in transitional economy will enable recovery, and then, growth and development of a company. This emphasizes the importance of research of the stated issues for transitional countries. The research results should also help to persuade the management about the need to modernize the operation organization, primarily the accounting function, mainly in the part of cost system organization. The determined defects, as well as deviances in relation to current needs for information about costs, are guidelines for an adequate process of redesigning cost systems in companies of transitional economy.

  11. A Lightweight Monitoring and Accounting System for LHCb DC'04 Production

    CERN Document Server

    Garonne, V; Saborido Silva, J J; Sánchez García, M; Vizcaya Carrillo, R

    2004-01-01

    The LHCb Data Challenge 04 includes the simulation of over 200 M simulated events using distributed computing resources on N sites and extending along 3 months. To achieve this goal a dedicated Production grid (DIRAC) has been deployed. We will present the Job Monitoring and Accounting services developed to follow the status of the production along its way and to evaluate the results at the end of the Data Challenge. The end user connects with a web browser to WEB-SERVER applications showing dynamic reports for a whole set of possible queries. These applications in turn interrogate the Job Monitoring Service of the DIRAC Workload Management system and Accounting Database service by means of dedicated XML-RPC interfaces, querying for the information requested by the user. The reports provide an uniform view of the usage of the computing resources available. All the system components are implemented as a set of cooperating python classes following the design choice of LHCb. The different services are distribute...

  12. The current state of accounting and analytical system of economic management in emergencies

    Directory of Open Access Journals (Sweden)

    D.O. Gritsishen

    2016-12-01

    Full Text Available The article reviewed the current state of organizational and methodological regulations from the perspective of regulation and specific to domestic enterprises. It was established that the accounting system is governed by a set of regulations at different levels and different areas of law. In connection with what was presented to an approach that involves systematizing legal regulation in terms of impact on the object, the subject and the elements method of accounting. It studied the system of analytical indicators calculated on the investigated companies. The research was conducted by examining the analytical reports analysts, internal auditors and the audit report in partial use of analytical procedures. The study was conducted in the following areas: evaluation of the effectiveness of fixed assets, estimation of efficiency of current assets, assessment of the efficiency of the production process, factor analysis and consideration of the effects of emergencies, methods of economic analysis of consequences of emergency measures and the effectiveness of their prevention and elimination.

  13. Advanced international training course on state systems of accounting for and control of nuclear materials

    Energy Technology Data Exchange (ETDEWEB)

    1981-10-01

    This report incorporates all lectures and presentations at the Advanced International Training Course on State Systems of Accounting for and Control of Nuclear Material held April 27 through May 12, 1981 at Santa Fe and Los Alamos, New Mexico, and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards. Major emphasis for the 1981 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory, the Battelle Pacific Northwest Laboratory, and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at both the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, Richland, Washington.

  14. New automated inventory/material accounting system (AIMAS) version for former Soviet Union countries

    Energy Technology Data Exchange (ETDEWEB)

    Kuzminski, Jozef [Los Alamos National Laboratory; Ewing, Tom [ANL; Sakunov, Igor [AVIS CORP., KIEV, UKRAINE; Drapey, Sergey [GEORGE KUZMYCZ TRAINING; Nations, Jim [GREGG PROTECTION SERVICES

    2009-01-01

    AIMAS (Automated Inventory/Material Accounting System) is a PC-based application for site-level nuclear material accountancy that was originally developed in the late 90's as a part of the U.S Department of Energy Assistance Program to Ukraine. Designed to be flexible and secure, plus place minimal demands on computing infrastructure, it was originally developed to run in early Windows operating system (OS) environments like W98 and W3.1. The development, support, and maintenance of AIMAS were transferred to Ukraine in 2002. Because it is highly flexible and can be configured to meet diverse end-user's needs, the software has been used at several facilities in Ukraine. Incorporating added functionality is planned to support nuclear installations in the Republic of Kazakhstan and Uzbekistan, as well. An improved 32-bit version of AIMAS has recently been developed to operate effectively on modern PCs running the latest Windows OS by AVIS, the Ukrainian developer. In the paper we discuss the status of AIMAS, plans for new functions, and describe the strategy for addressing a sustainable software life-cycle while meeting user requirements in multiple FSU countries.

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

    Directory of Open Access Journals (Sweden)

    Ekaterina Aleksandrovna Zaharchuk

    2017-03-01

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

  16. An extended car-following model accounting for the average headway effect in intelligent transportation system

    Science.gov (United States)

    Kuang, Hua; Xu, Zhi-Peng; Li, Xing-Li; Lo, Siu-Ming

    2017-04-01

    In this paper, an extended car-following model is proposed to simulate traffic flow by considering average headway of preceding vehicles group in intelligent transportation systems environment. The stability condition of this model is obtained by using the linear stability analysis. The phase diagram can be divided into three regions classified as the stable, the metastable and the unstable ones. The theoretical result shows that the average headway plays an important role in improving the stabilization of traffic system. The mKdV equation near the critical point is derived to describe the evolution properties of traffic density waves by applying the reductive perturbation method. Furthermore, through the simulation of space-time evolution of the vehicle headway, it is shown that the traffic jam can be suppressed efficiently with taking into account the average headway effect, and the analytical result is consistent with the simulation one.

  17. Stability of adaptive cruise control systems taking account of vehicle response time and delay

    Energy Technology Data Exchange (ETDEWEB)

    Davis, L.C., E-mail: ldavis7@mailaps.org [10244 Normandy Dr., Plymouth, MI 48170 (United States)

    2012-08-20

    The region of string stability of a platoon of adaptive cruise control vehicles, taking into account the delay and response of the vehicle powertrain, is found. An upper bound on the explicit delay time as a function the first-order powertrain response time constant is determined. The system is characterized by a headway time constant, a sensitivity parameter, relative (to the vehicle immediately in front) velocity control, and delayed-velocity feedback or acceleration feedback. -- Highlights: ► I find the region of stability for a realistic adaptive cruise control system. ► Vehicle response time and explicit delay are included in the analysis. ► Delayed-feedback enlarges the parameter space that gives string stability.

  18. The new system of health accounts in Ireland: what does it all mean?

    Science.gov (United States)

    Turner, B

    2016-10-18

    The Central Statistics Office released new figures on Ireland's health spending in December 2015, based on the System of Health Accounts (SHA2011). These figures differ from previous figures, by virtue of an expanded definition of what constitutes health care. The new figures also provide more detail on health expenditure than the previous figures allowed. This article examines the new figures, drawing out findings of note and discussing the implications of these for the Irish health care system. It also compares Ireland with international health systems, highlighting where Ireland is unusual or comparable to international norms. Healthcare spending in Ireland as a percentage of GDP is higher than in many other countries, having increased during the economic downturn, although this was due more to the contraction in GDP than an increase in spending. While the majority of healthcare expenditure in Ireland comes from the Government, the share of private expenditure on healthcare in Ireland has increased, with implications for equity in the system. Over half of the expenditure is on curative and rehabilitative services, broadly in line with other countries. The proportion of spending going to long-term care facilities is relatively high by international standards. Suggestions that Ireland is over-spending on health need to be tempered by cognisance that the Irish health system is under-resourced in a number of areas (particularly the number of doctors and the number of hospital beds) and has not fully recovered from cutbacks in the late 1980s and early 1990s.

  19. Applicability of the Classroom Assessment Scoring System in Chinese Preschools Based on Psychometric Evidence

    Science.gov (United States)

    Hu, Bi Ying; Fan, Xitao; Gu, Chuanhua; Yang, Ning

    2016-01-01

    Research Findings: This study examined the applicability of the Classroom Assessment Scoring System (CLASS) Pre-K (Pianta, La Paro, & Hamre, 2008) and its underpinning framework of teaching through interactions in typical Chinese kindergarten classrooms. A sample of 180 kindergarten classrooms in China was selected, and the CLASS was used to…

  20. An Intelligent System Approach for Asthma Prediction in Symptomatic Preschool Children

    Directory of Open Access Journals (Sweden)

    E. Chatzimichail

    2013-01-01

    Full Text Available Objectives. In this study a new method for asthma outcome prediction, which is based on Principal Component Analysis and Least Square Support Vector Machine Classifier, is presented. Most of the asthma cases appear during the first years of life. Thus, the early identification of young children being at high risk of developing persistent symptoms of the disease throughout childhood is an important public health priority. Methods. The proposed intelligent system consists of three stages. At the first stage, Principal Component Analysis is used for feature extraction and dimension reduction. At the second stage, the pattern classification is achieved by using Least Square Support Vector Machine Classifier. Finally, at the third stage the performance evaluation of the system is estimated by using classification accuracy and 10-fold cross-validation. Results. The proposed prediction system can be used in asthma outcome prediction with 95.54 % success as shown in the experimental results. Conclusions. This study indicates that the proposed system is a potentially useful decision support tool for predicting asthma outcome and that some risk factors enhance its predictive ability.

  1. Examining Pre-School Classroom Quality in a Statewide Quality Rating and Improvement System

    Science.gov (United States)

    Jeon, Lieny; Buettner, Cynthia K.; Hur, Eunhye

    2014-01-01

    Background: Research has documented the importance of high-quality early childhood experiences in preparing children for school. Quality rating and improvement systems (QRIS) have recently emerged in many states as a way to build quality of child care and to promote better child outcomes. Objective: The goal of this study was to determine if…

  2. Designing and testing a classroom curriculum to teach preschoolers about the biology of physical activity: The respiration system as an underlying biological causal mechanism

    Science.gov (United States)

    Ewing, Tracy S.

    The present study examined young children's understanding of respiration and oxygen as a source of vital energy underlying physical activity. Specifically, the purpose of the study was to explore whether a coherent biological theory, characterized by an understanding that bodily parts (heart and lungs) and processes (oxygen in respiration) as part of a biological system, can be taught as a foundational concept to reason about physical activity. The effects of a biology-based intervention curriculum designed to teach preschool children about bodily functions as a part of the respiratory system, the role of oxygen as a vital substance and how physical activity acts an energy source were examined. Participants were recruited from three private preschool classrooms (two treatment; 1 control) in Southern California and included a total of 48 four-year-old children (30 treatment; 18 control). Findings from this study suggested that young children could be taught relevant biological concepts about the role of oxygen in respiratory processes. Children who received biology-based intervention curriculum made significant gains in their understanding of the biology of respiration, identification of physical and sedentary activities. In addition these children demonstrated that coherence of conceptual knowledge was correlated with improved accuracy at activity identification and reasoning about the inner workings of the body contributing to endurance. Findings from this study provided evidence to support the benefits of providing age appropriate but complex coherent biological instruction to children in early childhood settings.

  3. Accounting for negative automaintenance in pigeons: a dual learning systems approach and factored representations.

    Directory of Open Access Journals (Sweden)

    Florian Lesaint

    Full Text Available Animals, including Humans, are prone to develop persistent maladaptive and suboptimal behaviours. Some of these behaviours have been suggested to arise from interactions between brain systems of Pavlovian conditioning, the acquisition of responses to initially neutral stimuli previously paired with rewards, and instrumental conditioning, the acquisition of active behaviours leading to rewards. However the mechanics of these systems and their interactions are still unclear. While extensively studied independently, few models have been developed to account for these interactions. On some experiment, pigeons have been observed to display a maladaptive behaviour that some suggest to involve conflicts between Pavlovian and instrumental conditioning. In a procedure referred as negative automaintenance, a key light is paired with the subsequent delivery of food, however any peck towards the key light results in the omission of the reward. Studies showed that in such procedure some pigeons persisted in pecking to a substantial level despite its negative consequence, while others learned to refrain from pecking and maximized their cumulative rewards. Furthermore, the pigeons that were unable to refrain from pecking could nevertheless shift their pecks towards a harmless alternative key light. We confronted a computational model that combines dual-learning systems and factored representations, recently developed to account for sign-tracking and goal-tracking behaviours in rats, to these negative automaintenance experimental data. We show that it can explain the variability of the observed behaviours and the capacity of alternative key lights to distract pigeons from their detrimental behaviours. These results confirm the proposed model as an interesting tool to reproduce experiments that could involve interactions between Pavlovian and instrumental conditioning. The model allows us to draw predictions that may be experimentally verified, which could help

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

    Directory of Open Access Journals (Sweden)

    Claudiu BRANDAS

    2013-01-01

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

  5. A Lightweight Monitoring and Accounting System for LHCb DC'04 Production

    CERN Document Server

    Sánchez-García, M; Graciani-Díaz, R; Saborido-Silva, J J; Vizcaya-Carrillo, R

    2005-01-01

    The phase 1 of the LHCb Data Challenge 04[1] includes the simulation of 200 million simulated events using distributed computing resources on 63 sites and spanning over 4 months. This was achieved using the DIRAC [2] distributed computing Grid infrastructure. Job Monitoring and Accounting services have been developed to track the status of the production and to evaluate the results at the end of the Data Challenge. The end user connects with a web browser to Web-Server applications showing dynamic reports for a whole set of possible queries. These applications in turn interrogate the Job Monitoring Service and Accounting Database by means of dedicated XML-RPC interfaces, querying for the information requested by the user. The reports provide a uniform view of the usage of the computing resources available. All the system components are implemented as a set of cooperating python classes following the design choice of LHCb. The different services are distributed over a number of independent machines. This allow...

  6. [An evaluation of costs in nephrology by means of analytical accounting system].

    Science.gov (United States)

    Hernández-Jaras, J; García Pérez, H; Pons, R; Calvo, C

    2005-01-01

    The analytical accounting is a countable technique directed to the evaluation, by means of pre-established criteria of distribution, of the internal economy of the hospital, in order to know the effectiveness and efficiency of Clinical Units. The aim of this study was to analyze the activity and costs of the Nephrology Department of General Hospital of Castellón. Activity of Hospitalization and Ambulatory Care, during 2003 was analysed. Hospitalization discharges were grouped in DGR and the costs per DGR were determinated. Total costs Hospitalisation and Ambulatory Care were 560.434,9 and 146.317,8 Euros, respectively. And the costs of one stay, one first outpatient visit and maintenance visit were 200, 63, and 31,6 Euros, respectively. Eighty per cent of the discharges were grouped in 9 DGR and DRG number 316 (Renal Failure) represented 30% of the total productivity. Costs of DGR 316 were 3.178,2 Euros and 16% represented laboratory cost and costs of diagnostic or therapeutic procedures. With introduction of analytical accounting and DGR system, the Nephrology Departments can acquire more full information on the results and costs of treatment. These techniques permits to improve the financial and economic performance.

  7. The effect of system intervention on the cognitive control of preschool children.

    Science.gov (United States)

    Modarressi, T

    1975-06-01

    In response to the high rate of learning problems among socially deprived children, the Baltimore Early School Admission Project set up a system intervention model engaging three points of entry: parents, educators, and mental health workers. The emphasis was on: a) the redefinition of the roles of all participants; b) the school as a self-reliant system, discouraging referrals to outside agencies; c) the development of the children's functioning and adaptive potentials, based on their individual cognitive styles. The program included five public schools. Ninety-one children between the ages of 4 and 5 years were involved. All of these were selected from a hard core socioeconomically deprived population. Eighty-three percent were black and 17 per cent white. Fifteen children were identified as "vulnerable" according to specific criteria provided to the teachers and the parents. Of the vulnerable group, nine children's learning problems were related primarily to emotional and environmental factors, five had perceptual, sensory-motor dysfunction mixed with emotional factors, and one suffered primarily from brain damage. Results indicated that only one of the vulnerable children required referral outside of that provided in the above design. Eleven vulnerable children performed as well as the nonvulnerable group, and three showed a moderate improvement. Furthermore, five children with serious learning problems responded to the systemic intervention as well as they might have with specialized professional help.

  8. Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

    Science.gov (United States)

    Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

    2015-01-01

    The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

  9. Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

    Science.gov (United States)

    Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

    2015-01-01

    The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

  10. Mental health care and the politics of inclusion: a social systems account of psychiatric deinstitutionalization.

    Science.gov (United States)

    Novella, Enric J

    2010-12-01

    This paper provides an interpretation, based on the social systems theory of German sociologist Niklas Luhmann, of the recent paradigmatic shift of mental health care from an asylum-based model to a community-oriented network of services. The observed shift is described as the development of psychiatry as a function system of modern society and whose operative goal has moved from the medical and social management of a lower and marginalized group to the specialized medical and psychological care of the whole population. From this theoretical viewpoint, the wider deployment of the modern social order as a functionally differentiated system may be considered to be a consistent driving force for this process; it has made asylum psychiatry overly incompatible with prevailing social values (particularly with the normative and regulative principle of inclusion of all individuals in the different functional spheres of society and with the common patterns of participation in modern function systems) and has, in turn, required the availability of psychiatric care for a growing number of individuals. After presenting this account, some major challenges for the future of mental health care provision, such as the overburdening of services or the overt exclusion of a significant group of potential users, are identified and briefly discussed.

  11. A dual systems account of visual perception: Predicting candy consumption from distance estimates.

    Science.gov (United States)

    Krpan, Dario; Schnall, Simone

    2017-04-01

    A substantial amount of evidence shows that visual perception is influenced by forces that control human actions, ranging from motivation to physiological potential. However, studies have not yet provided convincing evidence that perception itself is directly involved in everyday behaviors such as eating. We suggest that this issue can be resolved by employing the dual systems account of human behavior. We tested the link between perceived distance to candies and their consumption for participants who were tired or depleted (impulsive system), versus those who were not (reflective system). Perception predicted eating only when participants were tired (Experiment 1) or depleted (Experiments 2 and 3). In contrast, a rational determinant of behavior-eating restraint towards candies-predicted eating for non-depleted individuals (Experiment 2). Finally, Experiment 3 established that perceived distance was correlated with participants' self-reported motivation to consume candies. Overall, these findings suggest that the dynamics between perception and behavior depend on the interplay of the two behavioral systems. Copyright © 2017 Elsevier B.V. All rights reserved.

  12. Swimming Orientation for Preschoolers.

    Science.gov (United States)

    Smith, Mary Lou

    1990-01-01

    Techniques which are designed to dispel fears and promote confident learning are offered to preschool swimming instructors. Safety, class organization, water games, and class activities are discussed. (IAH)

  13. Compatibility of accounting information systems (AISs with activities in production cycle

    Directory of Open Access Journals (Sweden)

    Farnaz Vali Moghaddam Zanjani

    2013-01-01

    Full Text Available The intricacies of economic activities and growing increase in competition have made commercial units with the duty of production and financial data processing, orienting themselves with production cycle. This is considered as the heart of organization such that they could be more effective in decision-making. The method adopted in this research is descriptive – survey and it attempts to attain the objectives the researchers based on four independent variables including Production design, Programming, production operations and cost accounting. To test the hypotheses, the study adopts one sample T test method and to investigate uniformity of effects of each variable, Kruscal-Wallis test is employed. The results obtained from the tests indicate that AISs are not compatible with production cycle, where, in turn, has led to rejection of modern costing systems such as activity based costing (ABC.

  14. The European System of Financial Control/Audit Institutions - Integration of the Romanian Court of Accounts

    Directory of Open Access Journals (Sweden)

    Elena - Carmen BRAGADIREANU

    2011-06-01

    Full Text Available The article is a point of view on the integration of the Romanian Court of Accounts in the European system of financial control/audit institutions, a process characterized by a reform of the whole Romanian society, both from the economic and financial point of view and from the social one. After some four years and a half covered since the accession moment of our country, though significant progresses were not obvious yet, it is because the way to structures modernization and harmonization, even those of people mentalities takes time and it supposes involvement of all those who have a word to say or who can influence and contribute this transformation issue.

  15. Trajectories of preschool disorders to full DSM depression at school age and early adolescence: continuity of preschool depression.

    Science.gov (United States)

    Luby, Joan L; Gaffrey, Michael S; Tillman, Rebecca; April, Laura M; Belden, Andy C

    2014-07-01

    Preschool-onset depression, a developmentally adapted form of depression arising between ages 3 and 6, has demonstrated numerous validated features, including characteristic alterations in stress reactivity and brain function. This syndrome is characterized by subthreshold DSM criteria for major depressive disorder, raising questions about its clinical significance. To clarify the utility and public health significance of the preschool-onset depression construct, the authors investigated diagnostic outcomes of preschool children at school age and in adolescence. In a longitudinal prospective study of preschool children, the authors assessed the likelihood of meeting full criteria for major depressive disorder at age 6 or later as a function of preschool depression, other preschool axis I disorders, maternal history of depression, nonsupportive parenting, and traumatic life events. Preschool-onset depression emerged as a robust predictor of major depressive disorder in later childhood even after accounting for the effect of maternal history of depression and other risk factors. Preschool-onset conduct disorder also predicted major depression in later childhood, but this association was partially mediated by nonsupportive parenting, reducing by 21% the effect of preschool conduct disorder in predicting major depression. Study findings provide evidence that this preschool depressive syndrome is a robust risk factor for developing full criteria for major depression in later childhood, over and above other established risk factors. The results suggest that attention to preschool depression and conduct disorder in addition to maternal history of depression and exposure to trauma may be important in identifying young children at highest risk for later major depression and applying early interventions.

  16. Preschool as an Arena for Developing Teacher Knowledge Concerning Children's Language Learning

    Science.gov (United States)

    Sheridan, Sonja; Gjems, Liv

    2017-01-01

    The most important benefits of international comparisons are the indications that make hidden national characteristics visible and shed new light on the system in each country. From a comparative perspective, this article explores what Swedish and Norwegian preschool teachers emphasise as important to preschool student teachers about preschool as…

  17. Understanding Preschool Emergent Science in a Cultural Historical Context through Activity Theory

    Science.gov (United States)

    Sundberg, Bodil; Areljung, Sofie; Due, Karin; Ekström, Kenneth; Ottander, Christina; Tellgren, Britt

    2016-01-01

    The aim of this study is to explore how cultural factors interact with preschool teachers' shaping of activities with science content, and also how Activity Theory (AT) as a theoretical framework can be useful for examining interrelations within preschool systems. Qualitative data was collected from three preschools in the form of guided group…

  18. Change of contractor’s status in the system of national accounts

    Directory of Open Access Journals (Sweden)

    I. V. Ivliev

    2010-12-01

    Full Text Available It is assumed that methodological foundation of national accounting is based on the principles of political economy, accounting and statistics. However, the author of the present paper believes that market turnover reproduction processes, as well as interaction of the given processes, were not sufficiently covered in periodicals dedicated to the SNA problems. Thus, the timeliness of the paper is associated with an attempt to show that the substance of the fundamental law of self-preservation in the context of unbalanced estimates regarding modern reproduction and real market turnover appears either as conservatism trends, or development trends in the market economy. The aim of the present paper is to determine specifics of dual substance of counterparties in the national economy, which establishes their status as producers and consumers. Problem analysis referred to reproduction regularity formalization, an effect of such regularities on market turnover, as well as building a logical scheme and subordination of reproduction categories, make it possible to achieve the goal and identify a study algorithm regarding counterparty status change. The author of the paper applies methods of “pure economy” – mathematical methods, in particular, as well as methods of political economy, including a dialectics method. The results obtained in terms of new knowledge on interaction of reproduction processes and market turnover make it possible to determine current trends in the economic system. Moreover, description of a generic term, material basis, form of function and system-defined quality helps estimating a degree of dominant feature combination, determine counterparties’ ability to develop or preserve various production activities, and, finally, stimulate ability to change status of counterparties. The main conclusion of the present paper is that the SNA can be treated as an “ex-ante” analysis within the suggested approach, rather than an

  19. Toward a Voluntary System of Accountability Program (VSA) for Public Universities and Colleges

    Science.gov (United States)

    McPherson, Peter; Shulenburger, David

    2006-01-01

    Every public university is engaged now in serious and ongoing accountability appraisal with significant time and resources dedicated to the task. The academy's commitment to accountability is real. Focusing on accountability for undergraduate education, one of several important functions of public universities satisfies a need, but it should not…

  20. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Science.gov (United States)

    2010-01-01

    ... accounting methodologies and principles that depart from the provisions herein; or (2) File with such... borrower's rates, based upon accounting methods and principles inconsistent with the provisions of this... accounting methods or principles for the borrower that are inconsistent with the provisions of this part,...

  1. Evaluation of the Accountings Systems Used by Small Scale Enterprises in Nigeria: The Case of Enugu- South East Nigeria

    Directory of Open Access Journals (Sweden)

    B.E. Okoli

    2011-11-01

    Full Text Available The study evaluated the accounting systems in use by small scale enterprises operating in Enugu, South East of Nigeria. The study was necessitated due to high rate of small scale enterprises failure. The population of the study consists of 242 accounting officers and proprietors of small scale enterprises operating in Enugu. 148 respondents were selected through a simple random sampling technique. The instrument employed for the study was a structured questionnaire. Four research questions and one null hypothesis tested at 0.05 level of significance guided the study. Data were analyzed using mean and standard deviation and t-test. Summary of the results revealed that seven accounting systems were available for use to small scale enterprises operating in Enugu, significant number of small scale enterprises use the single entry system of accounting and that keeping of proper accounting records enhances profitability. It was concluded that significant number of small scale enterprises in Enugu use the single entry accounting system because of its simplicity and that there was correlation between proper record keeping and profitability of small scale enterprises. It was recommended among other things that the Ministry of Commerce and Industry should help the small business owners to avail themselves the opportunity to use the accounting systems that are relevant for the day to day reporting of their business transactions.

  2. TECHNOLOGY OF UNDERCROWN MICROIRRIGATION OF HORTICULTURAL CROPS TAKING INTO ACCOUNT THE FORMATION OF THEIR THE ROOT SYSTEM AND CONTOUR MOISTURE

    OpenAIRE

    Olgarenko V. I.; Olgarenko I. V.; Olgarenko G. V.; Mishchenko N. A.

    2015-01-01

    The article discusses the new technical solutions and the technology of undercrown micro-irrigation of horticultural crops, taking into account the formation of their root system and circuit humidification

  3. Preschool acuity of the approximate number system correlates with school math ability.

    Science.gov (United States)

    Libertus, Melissa E; Feigenson, Lisa; Halberda, Justin

    2011-11-01

    Previous research shows a correlation between individual differences in people's school math abilities and the accuracy with which they rapidly and nonverbally approximate how many items are in a scene. This finding is surprising because the Approximate Number System (ANS) underlying numerical estimation is shared with infants and with non-human animals who never acquire formal mathematics. However, it remains unclear whether the link between individual differences in math ability and the ANS depends on formal mathematics instruction. Earlier studies demonstrating this link tested participants only after they had received many years of mathematics education, or assessed participants' ANS acuity using tasks that required additional symbolic or arithmetic processing similar to that required in standardized math tests. To ask whether the ANS and math ability are linked early in life, we measured the ANS acuity of 200 3- to 5-year-old children using a task that did not also require symbol use or arithmetic calculation. We also measured children's math ability and vocabulary size prior to the onset of formal math instruction. We found that children's ANS acuity correlated with their math ability, even when age and verbal skills were controlled for. These findings provide evidence for a relationship between the primitive sense of number and math ability starting early in life. 2011 Blackwell Publishing Ltd.

  4. Changing the precision of preschoolers' approximate number system representations changes their symbolic math performance.

    Science.gov (United States)

    Wang, Jinjing Jenny; Odic, Darko; Halberda, Justin; Feigenson, Lisa

    2016-07-01

    From early in life, humans have access to an approximate number system (ANS) that supports an intuitive sense of numerical quantity. Previous work in both children and adults suggests that individual differences in the precision of ANS representations correlate with symbolic math performance. However, this work has been almost entirely correlational in nature. Here we tested for a causal link between ANS precision and symbolic math performance by asking whether a temporary modulation of ANS precision changes symbolic math performance. First, we replicated a recent finding that 5-year-old children make more precise ANS discriminations when starting with easier trials and gradually progressing to harder ones, compared with the reverse. Next, we show that this brief modulation of ANS precision influenced children's performance on a subsequent symbolic math task but not a vocabulary task. In a supplemental experiment, we present evidence that children who performed ANS discriminations in a random trial order showed intermediate performance on both the ANS task and the symbolic math task, compared with children who made ordered discriminations. Thus, our results point to a specific causal link from the ANS to symbolic math performance.

  5. How Do Management Fees Affect Retirement Wealth under Mexico's Personal Retirement Accounts System?

    Science.gov (United States)

    Aguila, Emma; Hurd, Michael D; Rohwedder, Susann

    2014-12-01

    In 1997, Mexico transformed its pay-as-you-go social security system to a fully funded system with personal retirement accounts, including management fees. This article examines changes in retirement wealth resulting from this new system. It shows that management fees have drained a significant proportion of individuals' retirement wealth and have increased the number of persons claiming a government-subsidized minimum pension, particularly from the time the system was introduced in 1997 until adjustment to management fees in 2008. Since 2008, retirement wealth accumulation has been similar to that of the previous system. En 1997, México transformó su sistema de pensiones basado en cotizaciones individuales a uno de ahorro para el retiro que incluyen cuotas por la administración de las cuentas. El presente estudio examina los cambios en el monto de las pensiones como resultado de la introducción del nuevo sistema. Los resultados muestran que las cuotas de administración han drenado una proporción significativa del ahorro para el retiro de los individuos por lo que ha aumentado el número de personas que solicita la pensión mínima garantizada subsidiada por el gobierno desde que se introdujo el sistema en 1997 hasta que se hicieron ajustes en las cuotas de administración de los fondos de pensiones en 2008. A partir de 2008, la acumulación del ahorro para el retiro ha sido similar que la del sistema anterior.

  6. A Continuous Automated Vault Inventory System (CAVIS) for accountability monitoring of stored nuclear materials

    Energy Technology Data Exchange (ETDEWEB)

    Pickett, C.A.; Barham, M.A.; Gafford, T.A.; Hutchinson, D.P.; Jordan, J.K.; Maxey, L.C.; Moran, B.W.; Muhs, J.; Nodine, R.; Simpson, M.L. [and others

    1994-12-08

    Nearly all facilities that store hazardous (radioactive or non-radioactive) materials must comply with prevailing federal, state, and local laws. These laws usually have components that require periodic physical inspections to insure that all materials remain safely and securely stored. The inspections are generally labor intensive, slow, put personnel at risk, and only find anomalies after they have occurred. The system described in this paper was developed for monitoring stored nuclear materials resulting from weapons dismantlement, but its applications extend to any storage facility that meets the above criteria. The traditional special nuclear material (SNM) accountability programs, that are currently used within most of the Department of Energy (DOE) complex, require the physical entry of highly trained personnel into SNM storage vaults. This imposes the need for additional security measures, which typically mandate that extra security personnel be present while SNM inventories are performed. These requirements increase labor costs and put additional personnel at risk to radiation exposure. In some cases, individuals have received radiation exposure equivalent to the annual maximum during just one inventory verification. With increasing overhead costs, the current system is rapidly becoming too expensive to operate, the need for an automated method of inventory verification is evident. The Continuous Automated Vault Inventory System (CAVIS) described in this paper was designed and prototyped as a low cost, highly reliable, and user friendly system that is capable of providing, real-time weight, gamma. and neutron energy confirmation from each item stored in a SNM vault. This paper describes the sensor technologies, the CAVIS prototype system (built at Y- 12 for highly enriched uranium storage), the technical requirements that must be achieved to assure successful implementation, and descriptions of sensor technologies needed for a plutonium facility.

  7. Accountability in Teenage Dating Violence: A Comparative Examination of Adult Domestic Violence and Juvenile Justice Systems Policies

    Science.gov (United States)

    Zosky, Diane L.

    2010-01-01

    Unlike in the adult criminal justice system, where domestic violence policies hold perpetrators accountable for their violence, the juvenile justice system rarely addresses teenage dating violence. Although the adult criminal justice system has pursued policies toward intimate partner violence grounded on a "zero tolerance" ideology, the juvenile…

  8. Analysis of applications suitable for mobile learning of preschool children

    OpenAIRE

    Stoimenovski, Aleksandar; Kraleva, Radoslava; Kralev, Velin

    2016-01-01

    This article considers the use of mobile learning in Bulgarian education by young children. The most used mobile operating systems are analyzed. Also some of the most used existing applications suitable for mobile learning of preschool children are presented and classified. Keywords: Mobile applications for preschool children, mobile learning.

  9. Age, Emotion Regulation Strategies, Temperament, Creative Drama, and Preschoolers' Creativity

    Science.gov (United States)

    Yeh, Yu-Chu; Li, Me-Lin

    2008-01-01

    Based on Yeh's (2004) "Ecological Systems Model of Creativity Development", this study investigated the effects that age, the use of emotion regulation strategies, temperament, and exposure to creative drama instruction have on the development of creativity among preschool children. Participants were 116 4- to 6-year-old preschool children. This…

  10. Analysis of applications suitable for mobile learning of preschool children

    OpenAIRE

    Stoimenovski, Aleksandar; Kraleva, Radoslava; Kralev, Velin

    2016-01-01

    This article considers the use of mobile learning in Bulgarian education by young children. The most used mobile operating systems are analyzed. Also some of the most used existing applications suitable for mobile learning of preschool children are presented and classified. Keywords: Mobile applications for preschool children, mobile learning.

  11. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

    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.

  12. American Preschoolers on Ritalin.

    Science.gov (United States)

    Leo, Jonathan

    2002-01-01

    Discusses the controversial use of Ritalin among preschool children, examining research from two studies: "Treatment Strategies for Attention-Deficit/Hyperactivity Disorder" and "Preschool ADHD Treatment Study." Examines issues related to the diagnosis and treatment of ADHD and concludes by examining the influence of the human…

  13. Türk Gemi İnşa Sanayi İşletmelerinde Muhasebe Bilgi Sistemi: Özellikli Muhasebe İşlemleri (Accounting Information System in Turkish Shipbuilding Industry: Special Accounting Applications)

    OpenAIRE

    Sercan EROL; DAŞTAN, Abdulkerim

    2011-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  14. Classical spin glass system in external field with taking into account relaxation effects

    Science.gov (United States)

    Gevorkyan, A. S.; Abajyan, H. G.

    2013-08-01

    We study statistical properties of disordered spin systems under the influence of an external field with taking into account relaxation effects. For description of system the spatial 1D Heisenberg spin-glass Hamiltonian is used. In addition, we suppose that interactions occur between nearest-neighboring spins and they are random. Exact solutions which define angular configuration of the spin in nodes were obtained from the equations of stationary points of Hamiltonian and the corresponding conditions for the energy local minimum. On the basis of these recurrent solutions an effective parallel algorithm is developed for simulation of stabile spin-chains of an arbitrary length. It is shown that by way of an independent order of N 2 numerical simulations (where N is number of spin in each chain) it is possible to generate ensemble of spin-chains, which is completely ergodic which is equivalent to full self-averaging of spin-chains' vector polarization. Distributions of different parameters (energy, average polarization by coordinates, and spin-spin interaction constant) of unperturbed system are calculated. In particular, analytically is proved and numerically is shown, that for the Heisenberg nearest-neighboring Hamiltonian model, the distribution of spin-spin interaction constants as opposed to widely used Gauss-Edwards-Anderson distribution satisfies Levy alpha-stable distribution law. This distribution is nonanalytic function and does not have variance. In the work we have in detail studied critical properties of an ensemble depending on value of external field parameters (from amplitude and frequency) and have shown that even at weak external fields the spin-glass systemis strongly frustrated. It is shown that frustrations have fractal behavior, they are selfsimilar and do not disappear at scale decreasing of area. By the numerical computation is shown that the average polarization of spin-glass on a different coordinates can have values which can lead to

  15. Development of the enterprise distribution system taking into account the regional logistics potential

    Directory of Open Access Journals (Sweden)

    O.A. Bilovodska

    2016-06-01

    Full Text Available The aim of the article. The aim of this research is to form an order of enterprise distribution system development in bases of previous investigations of regional logistics potential. The results of the analysis. Nowadays there are a lot of methods for territories’ logistics potential measuring. Previously this term was given in consideration with amount of cargo transported and implemented through the territory, but now it is supplemented by quantitative and qualitative aspects of logistics processes in the region. Authors claims that logistics potential of the region is a sum of existing and potential elements and factors of logistics infrastructure, which help to form and distribute material and accompanying flows. Forming and using of the logistics potential is aimed to ensure timely and effective movement of logistics resources with a minimum cost. The structure of logistics potential, which influences on validity of decisions connected with the distribution channels formation in specific region, was improved. It was proposed to identify such elements of the regional logistics potential as: transport potential; storage potential; transit potential; human resources potential; customers and sales potential; marketing and services potential; advantages of the economical and geographical position, or dimensional potential. Thereby, use of the system of regional logistics potential monitoring will allow creating conditions for logistics service improvement and rational distribution system choice. Logistics potential of the region is a key factor that influences positively or negatively on the process of distribution. Generalized scheme of distribution system development in terms of certain region and its logistics potential was formed by the authors. Consequently, taking into account regional logistics potential will help enterprise to consider all advantages and peculiarities of the region and decries potential risks. That, in turn, will

  16. Wishful thinking in preschoolers.

    Science.gov (United States)

    Bernard, Stéphane; Clément, Fabrice; Mercier, Hugo

    2016-01-01

    The current experiment sought to demonstrate the presence of wishful thinking--when wishes influence beliefs--in young children. A sample of 77 preschoolers needed to predict, eight times in a row, which of two plastic eggs, one containing one toy and the other containing three toys, would be drawn by a blinded experimenter. On the four trials in which the children could not keep the content of the egg drawn, they were equally likely to predict that either egg would be drawn. By contrast, on the four trials in which the children got to keep the content of the egg, they were more likely to predict that the egg with three toys would be drawn. Any effort the children exerted would be the same across conditions, so that this demonstration of wishful thinking cannot be accounted for by an effort heuristic. One group of children--a subgroup of the 5-year-olds--did not engage in wishful thinking. Children from this subgroup instead used the representativeness heuristic to guide their answers. This result suggests that having an explicit representation of the outcome inhibits children from engaging in wishful thinking in the same way as explicit representations constrain the operation of motivated reasoning in adults.

  17. A Model for Urban Environment and Resource Planning Based on Green GDP Accounting System

    Directory of Open Access Journals (Sweden)

    Linyu Xu

    2013-01-01

    Full Text Available The urban environment and resources are currently on course that is unsustainable in the long run due to excessive human pursuit of economic goals. Thus, it is very important to develop a model to analyse the relationship between urban economic development and environmental resource protection during the process of rapid urbanisation. This paper proposed a model to identify the key factors in urban environment and resource regulation based on a green GDP accounting system, which consisted of four parts: economy, society, resource, and environment. In this model, the analytic hierarchy process (AHP method and a modified Pearl curve model were combined to allow for dynamic evaluation, with higher green GDP value as the planning target. The model was applied to the environmental and resource planning problem of Wuyishan City, and the results showed that energy use was a key factor that influenced the urban environment and resource development. Biodiversity and air quality were the most sensitive factors that influenced the value of green GDP in the city. According to the analysis, the urban environment and resource planning could be improved for promoting sustainable development in Wuyishan City.

  18. Empirical Analysis of Time in Relation to Economic Development. A System of Time Accounts

    Directory of Open Access Journals (Sweden)

    NICOLETA CARAGEA

    2010-12-01

    Full Text Available The paper proposes a new approach to the relation between socio-economic development and time. Measuring the economic development of a country by GDP it is obvious that the indicator is an insufficient measure in order to illustrate the progress of the society. National Time Accounting is a set of methods for measuring, comparing and analyzing how people spend and experience their time. The approach is based on evaluated time use or the flow of emotional experience during daily activities. In order to determine the level of development an international system of new statistical indicators was elaborated to express development trough the quality of life growing. The indicators are related to the economic level of the country, living and environmental conditions, employment and the quality of human capital in labour market, but also they reflect the household activities, the balance between professional and private life of people, health condition. The U-index helps to overcome some of the limitations of interpersonal comparisons of subjective well-being.

  19. BOOK REVIEW: Statistical & Financial – Accounting Statements and Systems Of Statistical Indicators Derived

    Directory of Open Access Journals (Sweden)

    Ion Iorga Simăn

    2014-03-01

    Full Text Available he type of management based on a complex system of indicators is now being applied as a logical and systematic approach to identifying, assessing, analyzing and communicating decisions, to enacting and monitoring the implementation of those decisions, being associated to any activity, function or business process in a way that enables organizations and companies to minimize the impact of threats and maximize opportunities. This type of management has been, and remains interdisciplinary and analytical in point of generating indicators, and finally it should treat all the activities in the organization or company in a holistic and synthetic manner. How much can a book, a course book, or a professor contribute to achieving such a vast and important goal, was the most difficult question throughout the process of writing book. We remembered, with a strange kind of joy, a passage from Leo Frobenius, dedicated to his own teachers, and we share it with our prospective readers for its sheer sincerity, freshness and candour: „From among the number of teachers I had during my years of education, two I will always keep in my memory… From the former (whose name did not even appear in the author’s account – n.m. I brought home a full notebook, in a clear and methodical style, and obtained an ordered system of knowledge, which would certainly have allowed me to pass any exam. Professor Heusler’s course of lectures failed to bring forth anything like this [… ]. On the contrary, after each of his classes I hurried back home in an infinitely elevated mood, full of creative impulses and the willingness to use the sharp weapons I had been given…”

  20. Accounting for Variance in Hyperspectral Data Coming from Limitations of the Imaging System

    Science.gov (United States)

    Shurygin, B.; Shestakova, M.; Nikolenko, A.; Badasen, E.; Strakhov, P.

    2016-06-01

    Over the course of the past few years, a number of methods was developed to incorporate hyperspectral imaging specifics into generic data mining techniques, traditionally used for hyperspectral data processing. Projection pursuit methods embody the largest class of methods empoyed for hyperspectral image data reduction, however, they all have certain drawbacks making them either hard to use or inefficient. It has been shown that hyperspectral image (HSI) statistics tend to display "heavy tails" (Manolakis2003)(Theiler2005), rendering most of the projection pursuit methods hard to use. Taking into consideration the magnitude of described deviations of observed data PDFs from normal distribution, it is apparent that a priori knowledge of variance in data caused by the imaging system is to be employed in order to efficiently classify objects on HSIs (Kerr, 2015), especially in cases of wildly varying SNR. A number of attempts to describe this variance and compensating techniques has been made (Aiazzi2006), however, new data quality standards are not yet set and accounting for the detector response is made under large set of assumptions. Current paper addresses the issue of hyperspectral image classification in the context of different variance sources based on the knowledge of calibration curves (both spectral and radiometric) obtained for each pixel of imaging camera. A camera produced by ZAO NPO Lepton (Russia) was calibrated and used to obtain a test image. A priori known values of SNR and spectral channel cross-correlation were incorporated into calculating test statistics used in dimensionality reduction and feature extraction. Expectation-Maximization classification algorithm modification for non-Gaussian model as described by (Veracini2010) was further employed. The impact of calibration data coarsening by ignoring non-uniformities on false alarm rate was studied. Case study shows both regions of scene-dominated variance and sensor-dominated variance, leading

  1. Managerial Accounting as a Conceptual Basis of Integrated Management System in Small Businesses (Kazakhstan's Agro-Industrial Sector

    Directory of Open Access Journals (Sweden)

    Sandugash M. Tokenova

    2015-02-01

    Full Text Available The article consideres the modern scientific approaches to the integration of management systems, interpretation of the concepts of managerial accounting and understanding of management and accounting in small businesses. The article presents the main results of the analysis of Kazakhstan's agro-industrial sector problems, ways of their solution, based on international experience and the characteristics of Kazakhstan's small business entity. There is presented the authors' vision of ways to enhance the competitiveness of small farms.

  2. Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis

    Directory of Open Access Journals (Sweden)

    Feofanova Iryna V.

    2013-11-01

    Full Text Available The goal of the article is identification of directions of improvement of the accounting system at an enterprise for ensuring procedures of strategic analysis of trustworthy information. Historical (for the study of conditions of appearance and development of the strategic analysis and logical (for identification of directions of improvement of accounting methods were used during the study. The article establishes that the modern conditions require a system of indicators that is based both on financial and non-financial information. In order to conduct the strategic analysis it is necessary to expand the volume of information, which characterises such resources of an enterprise as scientific research and developments, personnel and quality of products (services. The article selects indicators of innovation activity costs and personnel training costs, accounting of which is not sufficiently regulated, among indicators that provides such information. It offers, in order to ensure information requirements of analysts, to improve accounting by the following directions: identification of the nature and volume of information required for enterprise managers; formation of the system of accounting at the place of appearance of expenses and responsibility centres; identification and accounting of income or other results received by the enterprise due to personnel advanced training, research and developments and innovation introduction costs. The article offers a form for calculating savings in the result of reduction of costs obtained due to provision of governmental privileges to enterprises that introduce innovations and deal with personnel training.

  3. Empirical Research Concerning the Impact of the Public Internal Audit on the Accounting System and its Reliability in Romanian Universities

    Directory of Open Access Journals (Sweden)

    Drăguşin Cristina-Petrina

    2016-12-01

    Full Text Available The present paper is materialized in an empirical study concerning the impact of the internal audit on the accounting system and its reliability, in case of public universities in Romania. In order to achieve the study, it was necessary to know the different points of view of the representatives of the accounting departments of public institutions of academic education, using a statistical survey based on questionnaire. The research objectives were focused on obtaining conclusions regarding: the importance of internal auditing of the accounting system and its reliability; the extent to which the internal audit manages to provide reasonable assurances regarding the accounting and financial activity; the importance in auditing of the items related to the accounting activity; the assurance and the adequacy of the human resources allocated to the internal audit departments; the frequency with which the internal audit reports projects are modified in order to follow the audited structure recommendations; the extent to which the audit reports reflect the reality; the internal audit activity contribution in improving the accounting systems and their reliability in the Romanian universities.

  4. The Effects of Student Response Systems on Performance and Satisfaction: An Investigation in a Tax Accounting Class

    Science.gov (United States)

    Cummings, Richard G.; Hsu, Maxwell

    2007-01-01

    Does the use of student response systems (clickers) in the classroom increase student performance on exams? Do students perceive a benefit to using clickers in the classroom? This study investigates the effect of student response systems on accounting students' learning outcome and perceived satisfaction. Results show that, though the use of…

  5. Using an Online Homework System to Submit Accounting Homework: Role of Cognitive Need, Computer Efficacy, and Perception

    Science.gov (United States)

    Peng, Jacob C.

    2009-01-01

    The author investigated whether students' effort in working on homework problems was affected by their need for cognition, their perception of the system, and their computer efficacy when instructors used an online system to collect accounting homework. Results showed that individual intrinsic motivation and computer efficacy are important factors…

  6. A simple distributed mechanism for accounting system self-configuration in next-generation charging and billing

    NARCIS (Netherlands)

    Kuehne, Ralph; Huitema, George; Carle, Georg

    2011-01-01

    Modern communication systems are becoming increasingly dynamic and complex. In this article a novel mechanism for next generation charging and billing is presented that enables self-configurability for accounting systems consisting of heterogeneous components. The mechanism is required to be simple,

  7. The Effects of Student Response Systems on Performance and Satisfaction: An Investigation in a Tax Accounting Class

    Science.gov (United States)

    Cummings, Richard G.; Hsu, Maxwell

    2007-01-01

    Does the use of student response systems (clickers) in the classroom increase student performance on exams? Do students perceive a benefit to using clickers in the classroom? This study investigates the effect of student response systems on accounting students' learning outcome and perceived satisfaction. Results show that, though the use of…

  8. A simple distributed mechanism for accounting system self-configuration in next-generation charging and billing

    NARCIS (Netherlands)

    Kuehne, Ralph; Huitema, George; Carle, Georg

    2011-01-01

    Modern communication systems are becoming increasingly dynamic and complex. In this article a novel mechanism for next generation charging and billing is presented that enables self-configurability for accounting systems consisting of heterogeneous components. The mechanism is required to be simple,

  9. Using an Online Homework System to Submit Accounting Homework: Role of Cognitive Need, Computer Efficacy, and Perception

    Science.gov (United States)

    Peng, Jacob C.

    2009-01-01

    The author investigated whether students' effort in working on homework problems was affected by their need for cognition, their perception of the system, and their computer efficacy when instructors used an online system to collect accounting homework. Results showed that individual intrinsic motivation and computer efficacy are important factors…

  10. The Student Accounting System. A Process for Tracking and Assessing the Flow of Students Through Vocational Education Programs.

    Science.gov (United States)

    Brennan, Peggy; Robinson, Gail

    This manual presents the Student Accounting System, a system designed to track and assess the flow of students through vocational training programs at both the community college and secondary levels. The two major data files/source documents are first described--an inventory of programs and their courses and an inventory of all courses completed…

  11. TRANSFORMATION OF THE CATEGORY "INCOME" AND ITS MODERN CONTENT IN THE ACCOUNTING SYSTEM OF ALCOHOL INDUSTRY

    Directory of Open Access Journals (Sweden)

    Manichkina M. V.

    2014-11-01

    Full Text Available The article analyzes the transformation of the category "Income", it is clarified the modern meaning of this concept, taking into account industry characteristics of organizations engaged in the production of alcohol and alcoholic beverages

  12. The Repercussions of the Accountancy System at the Level of the SMEs Activity

    Directory of Open Access Journals (Sweden)

    I.Moţ

    2013-06-01

    Full Text Available In the economical activity of the SMEs, the interference of accountancy is reflected by respecting some principles and compulsory rules according to the current laws. Ever since the antiquity the accountancy was manifested at the level of SMEs through the activity of some professionals recognized for their competency to produce, explore and authenticate economical data which were quantified, presented according to the regulated conventions. The professional accountant, abiding by the professional rules, goes through a cyclic and determined route to obtain, filter, measure and expose the precise information of the business. Thus can be observed the significant importance in the business environment of the object of study of accountancy - the economical patrimony based on which it is reflected the patrimonial situation of the company.

  13. Concept of employees motivation, its types and connection with accounting system

    OpenAIRE

    2015-01-01

    Analysis of interpretation of the concept “motivation” has been carried out as well as approach to its understanding from the accounting standpoint on the basis of studying key theories of motivation has been grounded.

  14. Information system "Tax accounting": methods and tools for assessing total cost of ownership

    National Research Council Canada - National Science Library

    Rodina Olga Valerevna

    2013-01-01

    In this article the model of TCO a software product for automation tax accounting is developed, the methodical and instrumental providing of calculations the total cost of ownership the information...

  15. COMPARATIVE STUDY REGARDING THE ACCOUNTING SYSTEM IN ROMANIA, FRANCE, GREAT BRITAIN AND USA

    Directory of Open Access Journals (Sweden)

    MARIA MORARU

    2012-11-01

    Full Text Available This paper makes a comparative study of accounting methods and treatments regarding the establishment of revenues and evaluation of fixed assets and investment securities reported in four countries: Romania, France, Great Britain and USA.

  16. Organisation of Management Accounting in the System of Management of Business Reputation of a Company

    OpenAIRE

    Shkromyda Vitalij V.

    2013-01-01

    The article justifies a necessity of the process of management of business reputation of a company under modern conditions of conduct of business, identifies importance of its information provision and a necessity in organisation of management accounting in a company in accordance with management requirements. It presents specific features of organisation of management accounting in the context of formation of the information base for making decisions with respect to preservation and improvem...

  17. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS

    OpenAIRE

    Leszek Michalczyk

    2013-01-01

    This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in...

  18. Regulation of the Bulgarian accounting system and its future perspectives 

    Directory of Open Access Journals (Sweden)

    Snejana Basheva

    2015-11-01

    Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.

  19. 论新型农村合作医疗基金会计与政府会计改革%Discussion on the Fund Accounting and Government Accounting Reform under the New Rural Cooperative Medical System

    Institute of Scientific and Technical Information of China (English)

    李靠队; 张华; 薛天杨; 刘丹丹; 陆莉斌; 许苗苗; 沈潇婷

    2014-01-01

    The government accounting reform paves the way for medical care reform;the new medical accounting reform has become the touchstone of the government accounting reform. As the model of the government accounting, fund accounting needs further establishment and implementation, while the “New Rural Cooperative Medical System” ( NCMS) fund accounting fully reflects the characteristics of the government fund accounting. Establishing the concept of the large-scale medical accounting system to establish practical references from the “NCMS” fund accounting to the government accounting system reform will contribute to a synergistic mechanism for government accounting and public health reform.%政府会计改革为医改铺路,新《医院会计制度》是政府会计改革的试金石。基金会计作为政府会计的主要模式尚需进一步建立和完善,“新农合”基金会计则充分体现出了政府“基金会计”的特点。树立大医疗会计制度观念,将“新农合”基金会计的实践借鉴至政府会计改革将有利于政府会计与公益性医疗改革的协同机制的建立。

  20. Comparison of Financial Stability of The Russian and Mongolian Regions Based on System of National Accounts

    Directory of Open Access Journals (Sweden)

    Yekaterina Aleksandrovna Zakharchuk

    2015-06-01

    Full Text Available The main purpose of the article is a comparative evaluation of the financial stability of the territories of Mongolia and the Russian Federation in the ongoing international research on the dynamics determination of the socio-economic development of both countries. In the study, the attempt to compound the existing data sources of regional development of the Russian Federation and Mongolia in uniform system for comparative evaluation of financial stability of territories on the basis of the methodology of the System of National Accounts is made. The author’s approach to build and fill the balances of the movement of financial resources in the regions by sectors of «Corporation», «Public Administration» and «Household» is presented. The comparative characteristics of socio-economic development in the context of 21 aimaks and the capital of Mongolia — Ulan Bator, and five border regions of Russia (Republic of Altai, Tuva, Buryatia, Khakassia and the Trans-Baikal Territory, as well as enlarged «macro-regions» (Mongolia as a whole, the border areas Russia together and Sverdlovsk region are determined. The analysis of the gross regional product structure of these regions is carried out. It has revealed the agricultural specialization of Mongolian regions and domination of service sector and public management in the development of added value in the Russian territories. Also, the identified features of the distribution of value added in the sector «corporation» in both countries lying in the different structural relations of SNA indicators are discovered. Investigation of the flow of financial resources for the «Governance» sector led to the conclusion of a more balanced ratio of own income and expenditure budgets of the regions of Mongolia than the border regions of the Russian Federation. As a result, in the entire set of selected areas were identified with common features and regularities of their financial development in the

  1. Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems.

    Science.gov (United States)

    Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud

    2014-10-01

    Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector.

  2. Accountability Systems: A Comparative Analysis of Superintendent, Principal, and Teacher Perceptions

    Directory of Open Access Journals (Sweden)

    KERRYENGLERT,PH.D.

    2007-04-01

    Full Text Available A key assumption of NCLB appears to be that assessment data in and of itself can foster or promote change. Specifically, the supposition is that by requiring assessment data to be reported yearly, schools will be motivated - and will have the ability - to address those areas where student achievement is lagging. This assumption rests on the notion that educator competence in understanding and utilizing such data will result in academic success. Testing this assumption with empirical evidence is an important component of researching the efficacy of current accountability policies and practices in general. Over the past three years we have been involved in a series of empirical examinations of accountability. Each of these studies has been aimed at gathering varied perspectives on and about accountability, ranging from superintendents to principals to teachers. Our research examines education accountability at three interconnected layers: district administrators, principals, and teachers. This nested data set (superintendents were surveyed, as were their principals, and their principals’ teachers allows for not only an examination of the perceptions and reflections of the members of each group but also for an evaluation of the consistency of those beliefs across the members of the educational community. This study will present findings from research projects that speak to each of these levels, focusing on how each understands education accountability and how those meanings are consistent across groups and to what degree.

  3. The Discourse of a Preschool Education Curriculum

    Directory of Open Access Journals (Sweden)

    Lidija Miškeljin

    2016-02-01

    Full Text Available The paper presents a critical analysis of the discourse of a preschool education curriculum. Its starting point is Foucault’s concept of discourse as language in use, which not only reflects the social order, but also shapes it through a network of conventions, knowledge and practices determining man’s – or, in this case, the reader’s – perception of reality. The analysis is based on identifying the discourse strategies and/or systems of rules laid out in the text The basic principles of the preschool education curriculum for three- to seven-year-old children – model A which make possible certain statements and insights regarding children and thus position the child and the preschool teacher by means of discourse repertoires. This approach helps contextualize the text and leads to an understanding of the basic discourse mechanism involved in the creation of specific versions of preschool education. As discourse analysis itself is related to interpretation and narratology, with the story as a constant, so is this paper a story about a preschool curriculum, for, like any other text, it tells an unfinished story that can yet evolve in different directions.

  4. Accounting utility for determining individual usage of production level software systems

    Science.gov (United States)

    Garber, S. C.

    1984-01-01

    An accounting package was developed which determines the computer resources utilized by a user during the execution of a particular program and updates a file containing accumulated resource totals. The accounting package is divided into two separate programs. The first program determines the total amount of computer resources utilized by a user during the execution of a particular program. The second program uses these totals to update a file containing accumulated totals of computer resources utilized by a user for a particular program. This package is useful to those persons who have several other users continually accessing and running programs from their accounts. The package provides the ability to determine which users are accessing and running specified programs along with their total level of usage.

  5. Management Control in Major Brazilian Multiple Banks: the Impact of Internationalization and Convergence of Accounting Standards on the Control Systems

    Directory of Open Access Journals (Sweden)

    João Carlos Damasceno Reis

    2014-08-01

    Full Text Available This study verifies the impact caused by the processes of globalization and convergence to international accounting standards on the managerial control systems of the largest multiple banks that operate in Brazil. The study was exploratory in nature, with the use of the case study method and the application of questionnaires containing mostly open questions to upper tier executives of four major Brazilian banks. The analysis showed that globalization has resulted in improved control systems and widespread use of information technology. It was also found that the convergence to international accounting standards occurred properly, thanks to the steps taken by the Central Bank that aimed at an agile updating of the Brazilian accounting standards laid down for banks operating in Brazil, in line with international standards. In general, the researched banks did not report a significant impact of convergence to the IFRS on their management control systems; adherence to the international accounting standards has had more significant impacts on information systems, especially regarding the new reporting and transparency standards, rather than on management controls. This result signals that the management control systems of the four banks in the sample are in line with Anthony (1965’s vision, that is, that flexibility to adapt to every change in the external environment might actually increase risks of failure.

  6. Promoting preschool reading

    OpenAIRE

    2013-01-01

    The thesis titled Promoting preschool reading consists of a theoretiral and an empirical part. In the theoretical part I wrote about reading, the importance of reading, types of reading, about reading motivation, promoting reading motivation, internal and external motivation, influence of reading motivation on the child's reading activity, reading and familial literacy, the role of adults in promotion reading literacy, reading to a child and promoting reading in pre-school years, where I ...

  7. Irrelevance of Reliability Coefficients to Accountability Systems: Statistical Disconnect in Kane-Staiger

    Directory of Open Access Journals (Sweden)

    David Rogosa

    2005-04-01

    Full Text Available The body of this report consists of a fairly thorough effort to discredit the empirical assertions and methodological prescriptions of Kane and Staiger (KS. The four main sections of content that follow this (lengthy Preamble are:Section 1 Accuracy Of Group SummariesExact results are obtained for the accuracy of grade-level scores (forn=68 which are then compared with the reliability-style calculationsreported in KS for North Carolina data. Also, accuracy properties ofCalifornia API school-level scores are presented, and to compare with KS assertions, the reliability coefficients for these scores are calculated. KS find high volatility even when accuracy is very good, and KS find extreme absence of volatility even when accuracy is moderate to poor.Section 2 Accuracy of ImprovementPrecision of improvement is contrasted with KS-style reliability ofimprovement. Analytic and empirical examples for accuracy of improvement reinforce the basic message: reliability is not precision. Most importantly, precision, which is what matters, can be low, and reliability still be high. And vice versa. Also, school-level California API data display no relation between amount of improvement and uncertainty in the scores (Figures 2.1-2.3, refuting a key KS assertion about school size.Section 3 Persistence of Change.The KS correlation of consecutive changes--and thus the KS estimate of"proportion of variance in changes due to nonpersistent factors"--isshown to be a function of the reliability of the difference score. KSdeterminations of persistence of change are shown to be without valuein accountability systems. Common-sense definitions of consistency ofimprovement and empirical demonstrations using artificial data arepresented.Section 4 California Academic Performance Index Award ProgramsDiscussion of appropriate methods for describing the properties of Award Programs (e.g., determinations of false positive and false negatives are contrasted with the incorrect

  8. Research on Institution Accounting System Reform%事业单位会计制度改革的研究

    Institute of Scientific and Technical Information of China (English)

    杨建平

    2012-01-01

    国际上以英国、法国、美国为代表的欧美国家在政府会计方面已经采用了先进的会计核算方法,中国政府会计改革也已经启动。事业单位会计制度改革是政府会计改革的重要组成部分,其存在的问题、改革方向和改革现状的研究受到日益关注,通过改革能够更好地服务于部门预算,进而更好地服务于整个国家的管理。%International examples as English, France, the United States has adopted the advanced method of accountant business accounting in government accounting. Government accounting reform inChina has also been activated. Institution accounting system reform is an important part of the reform of government accounting. The existing problem, reform direction and the research of reform situation havebeen paid more and more attention. Through reform we can better serve the department budget, so as to better serve the state management.

  9. Assessment of intelligence in the preschool period.

    Science.gov (United States)

    Baron, Ida Sue; Leonberger, Katherine Ann

    2012-12-01

    Intelligence testing has a long and revered history in psychological measurement in childhood. Yet, the years between infancy and early childhood have been understudied with respect to emergent intellectual and cognitive functioning. Factor analytic models of intelligence that have demonstrated applicability when testing older children and adults often appear inadequate in the preschool period. As more is learned about brain development in typically developing children during these crucial years the distinctive relationships between neural system development and intellectual functioning are being revealed more completely. The aim of this paper was to provide a brief historical background as a foundation for discussion of intelligence testing, review what is known about the dynamic course of brain development during the preschool years, acknowledge limitations specific to intelligence testing in young children, and provide support for maintaining a comprehensive neuropsychological perspective that considers the wider range of variables that influence intellectual functioning in the preschool period.

  10. A Discussion of Change Theory, System Theory, and State Designed Standards and Accountability Initiatives.

    Science.gov (United States)

    McNeal, Larry; Christy, W. Keith

    This brief paper is a presentation that preceeded another case of considering the ongoing dialogue on the advantages and disadvantages of centralized and decentralized school-improvement processes. It attempts to raise a number of questions about the relationship between state-designed standards and accountability initiatives and change and…

  11. Volatility in School Test Scores: Implications for Test-Based Accountability Systems

    Science.gov (United States)

    Kane, Thomas J.; Staiger, Douglas O.

    2002-01-01

    By the spring of 2000, forty states had begun using student test scores to rate school performance. Twenty states have gone a step further and are attaching explicit monetary rewards or sanctions to a school's test performance. In this paper, the authors focus on accountability programs in which states measure the effectiveness of individual…

  12. Student Perceptions and Experiences Using Jing and Skype in an Accounting Information Systems Class

    Science.gov (United States)

    Charron, Kimberly; Raschke, Robyn

    2014-01-01

    The authors examine the use of technology to support students in their learning of practical accounting software applications while taking a traditional on-campus class. Specifically, they look at how Jing and Skype are used to facilitate successful completion of a series of simulations using Netsuite (NetSuite, Inc., San Mateo, CA) accounting…

  13. Student Perceptions and Experiences Using Jing and Skype in an Accounting Information Systems Class

    Science.gov (United States)

    Charron, Kimberly; Raschke, Robyn

    2014-01-01

    The authors examine the use of technology to support students in their learning of practical accounting software applications while taking a traditional on-campus class. Specifically, they look at how Jing and Skype are used to facilitate successful completion of a series of simulations using Netsuite (NetSuite, Inc., San Mateo, CA) accounting…

  14. Providing System Compliance Training to Accountants of a Global Pharmaceutical Company: The Switzerland Case

    Science.gov (United States)

    Leschinsky, Maribeth; Messemer, Jonathan E.

    2010-01-01

    On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…

  15. Providing System Compliance Training to Accountants of a Global Pharmaceutical Company: The Switzerland Case

    Science.gov (United States)

    Leschinsky, Maribeth; Messemer, Jonathan E.

    2010-01-01

    On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…

  16. Using accounting information systems by operations managers in a project company

    NARCIS (Netherlands)

    Veeken, van der Henk J.M.; Wouters, Marc J.F.

    2002-01-01

    This paper describes the results of a case study that investigated the use of accounting information by operations managers in a road building company. There was considerable preplanning before the execution of project activities, but task uncertainty during execution created the need to take correc

  17. Using accounting information systems by operations managers in a project company

    NARCIS (Netherlands)

    Wouters, Marc; van der Veeken, Henk J.M.

    2002-01-01

    This paper describes the results of a case study that investigated the use of accounting information by operations managers in a road building company. There was considerable preplanning before the execution of project activities, but task uncertainty during execution created the need to take

  18. Assessing California's Accountability System: Successes, Challenges, and Opportunities for Improvement. Policy Brief 04-2

    Science.gov (United States)

    O'Day, Jennifer; Bitter, Catherine; Kirst, Mike; Carnoy, Martin; Woody, Elisabeth; Buttles, Melissa; Fuller, Bruce; Ruenzel, David

    2004-01-01

    During the past two years, three independent studies--conducted by Policy Analysis for California Education (PACE), American Institutes for Research (AIR), and the Consortium for Policy Research in Education (CPRE)--have examined the accomplishments, shortcomings, and continuing challenges of California's Public Schools Accountability Act (PSAA).…

  19. The use of AQUATOOL DSS applied to the System of Environmental-Economic Accounting for Water (SEEAW)

    Science.gov (United States)

    Pedro-Monzonís, María; Jiménez-Fernández, Pedro; Solera, Abel; Jiménez-Gavilán, Pablo

    2016-02-01

    Currently, water accounts are one of the next steps to be implemented in European River Basin Management Plans. Building water accounts is a complex task, mainly due to the lack of common European definitions and procedures. For their development, when data is not systematically measured, simulation models and estimations are necessary. The main idea of this paper is to present a new approach which enables the combined use of hydrological models and water resources models developed with AQUATOOL Decision Support System (DSS) to fill in the physical water supply and use tables and the asset accounts presented in the System of Economic and Environmental Accounts for Water (SEEAW). The case study is the Vélez River Basin, located in the southern part of the Iberian Peninsula in Spain. In addition to obtaining the physical water supply and use tables and the asset accounts in this river basin, we present here the indicators as a result thereof. These indicators cover many critical aspects of water management, showing a general description of the river basin and allowing decision-makers to characterise the pressures on water resources. As a general conclusion, the union of AQUATOOL DSS and SEEAW will provide more complete information to decision-makers and it enables to introduce these methodological decisions in order to guarantee consistency and comparability of the results between different river basins.

  20. Enhancing the Learning Achievements and Attitudes of Taiwan Vocational School Students in Accounting with the Dynamic Assessment System

    Science.gov (United States)

    Shih, Ju-Ling; Ku, David Tawei; Hung, Su-Huan

    2013-01-01

    We investigate how the computerized dynamic assessment system improves the learning achievements of vocational high school students studying accounting. Our experiment was conducted under the one-group pretest-posttest design of 34 junior students. The questionnaire results were analyzed to determine student-learning attitudes and reactions toward…

  1. Short-Run Effects of Accountability Pressures on Teacher Policies and Practices in the Voucher System in Santiago, Chile

    Science.gov (United States)

    Elacqua, Gregory; Martínez, Matías; Santos, Humberto; Urbina, Daniela

    2016-01-01

    This research analyzes the impact of the Adjusted Voucher Law´s school rankings on low-performing schools in Santiago, Chile, and provides evidence on the effects of the pressures of accountability systems on teacher policies and practices. The empirical strategy is based on the fact that schools are ranked according to their position on a set of…

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

    Science.gov (United States)

    Saracina, Tara H.

    2012-01-01

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

  3. Enhancing the Learning Achievements and Attitudes of Taiwan Vocational School Students in Accounting with the Dynamic Assessment System

    Science.gov (United States)

    Shih, Ju-Ling; Ku, David Tawei; Hung, Su-Huan

    2013-01-01

    We investigate how the computerized dynamic assessment system improves the learning achievements of vocational high school students studying accounting. Our experiment was conducted under the one-group pretest-posttest design of 34 junior students. The questionnaire results were analyzed to determine student-learning attitudes and reactions toward…

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

    Science.gov (United States)

    Saracina, Tara H.

    2012-01-01

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

  5. Use of Alternate Assessment Results in Reporting and Accountability Systems: Conditions for Use Based on Research and Practice. Synthesis Report.

    Science.gov (United States)

    Quenemoen, Rachel; Rigney, Susan; Thurlow, Martha

    State assessment systems must address both technical and policy issues as assessments and accountability practices are developed and implemented. These technical and policy issues have been expanded from traditional large-scale assessment to new alternative assessment approaches required by law and developed in every state. The primary purpose of…

  6. The nuclear safeguards system and the process of global governance accountability

    Energy Technology Data Exchange (ETDEWEB)

    Xavier, Roberto Salles, E-mail: xavier@cnen.gov.b [Comissao Nacional de Energia Nuclear (CNEN), Rio de Janeiro, RJ (Brazil). Coordenacao Geral de Planejamento e Avaliacao

    2011-07-01

    Due to rising energy costs and climate concerns, nuclear energy is again being seriously considered as an energy source for several countries. Along with the resurgence of nuclear energy comes the concern of the world if these countries will develop their programs for the peaceful use of nuclear energy. If on one hand the growth potential of nuclear energy should not be stifled, on the other hand it is imperative that a climate of mutual trust is developed, respecting the right of each country to develop its nuclear program without taking a climate of mistrust to a possible 'intention' behind the pursuit of peaceful use of nuclear energy. Therefore, it is essential that appropriate mechanisms of accountability of global governance are institutionalized at the institutional architecture of the international process of nuclear safeguards, more specifically to the nuclear fuel cycle, so that abuses of power in this sphere does not happen, both by countries that aspire to develop projects nuclear, and by the suppliers of technology. In this context, the case study of Brazil and Argentina gained importance, because these two countries have a single binational organization of nuclear safeguards in the world: Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials - ABACC. In the theoretical question, the paper tries to understand what happens with the process of legitimacy and authority of the organizations of global governance by analyzing the degree of publicness and constrictiveness. This work intends to focus on the role of ABACC as an interstate institution of accountability, which has a key role to control the nation States of Brazil and Argentina regarding the appropriate use of nuclear material used in their programs, and analyze how this Agency behaves within of tension legitimacy-authority, taking into account existing studies on accountability in global governance. (author)

  7. How to Expand and Improve Preschool in California: Ideals, Evidence, and Policy Options. Working Paper 05-1

    Science.gov (United States)

    Fuller, Bruce; Livas, Alejandra; Bridges, Margaret

    2006-01-01

    The new call for a universal preschool system is prompting an important policy debate across California. How preschooling is expanded and improved with limited public resources depends on several key issues. The hopeful ideals of "preschool for all"--with children beginning school ready to learn--spark enthusiasm and broaden public will.…

  8. Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) - First part: Theoretical aspects of analysis

    OpenAIRE

    Michalczyk, Leszek

    2013-01-01

    This article is one in a series of two publications concerning companies' detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounti...

  9. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – FIRST PART: THEOTHEORETICAL

    OpenAIRE

    Leszek Michalczyk

    2013-01-01

    This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounti...

  10. Internet Accounting

    NARCIS (Netherlands)

    Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert

    2001-01-01

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

  11. Feasibility Study of Impact of the Proposed National Vocational Education Data Reporting and Accounting System (VEDS) Forms on Reporting Systems for Secondary Vocational Education in Wisconsin. Project Report.

    Science.gov (United States)

    Poehlmann, M. M.

    A study was conducted to determine the feasibility of implementing a reporting system, the National Vocational Education Reporting and Accounting System (VEDS), for secondary vocational education in Wisconsin. As proposed by the National Center for Educational Statistics, the VEDS system is a comprehensive information collection package to provide…

  12. [The main directions of improving the system of state accounting and control of radioactive substances and radioactive waste products].

    Science.gov (United States)

    2012-01-01

    This paper describes a modification of the basic directions of state accounting and control of radioactive substances and radioactive waste products, whose implementation will significantly improve the efficiency of its operation at the regional level. Selected areas are designed to improve accounting and control system for the submission of the enterprises established by the reporting forms, the quality of the information contained in them, as well as structures of information and process for collecting, analyzing and data processing concerning radioactive substances and waste products.

  13. CONSIDERATIONS ON CHINA’S ACCOUNTING SYSTEM – A RISING COUNTRY TRYING TO BECOME AN EXAMPLE OF SUSTAINABLE DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    BREAHNĂ-PRAVĂŢ IONELA-CRISTINA

    2014-05-01

    Full Text Available China, a country with an economy and population whose values exceeded all expectations over the last century, still makes considerable efforts to answer several calls from policy makers to develop responsibly in terms of industrialization, used resources and their reuse, economic restructuring, environmental protection and health etc. The major goal of China, the fact that its economy could become leader until 2030, its direct involvement in The Global Markets Project, and other items, make the study of national particularities of the accounting system of this country to be a topic of great interest. The fact that China has become a key pawn in the economy and world politics, reflected it in the accounts also. Development of cross-border transactions, capital markets, tax, multiple ownership of economic entities, all of these and not only, lead to the need for convergence with international accounting standards. Therefore, we try by means of this paper, to approach a series of issues related to past, present and likely future of the Chinese accounting system, how the system will influence and will be influenced by the social, economic and political environment

  14. Problems of the Development of Alternative Forms of Preschool Education

    Science.gov (United States)

    Ballaeva, E. A.

    2014-01-01

    An insufficient number of affordable places in Russia's preschool system is affecting the educational development of many young children and reducing the number of mothers who could be working in the economy.

  15. Problems of the Development of Alternative Forms of Preschool Education

    Science.gov (United States)

    Ballaeva, E. A.

    2014-01-01

    An insufficient number of affordable places in Russia's preschool system is affecting the educational development of many young children and reducing the number of mothers who could be working in the economy.

  16. The Implication of the Telecommunication Operators’ Management on the Accounting System

    Directory of Open Access Journals (Sweden)

    Alina Carmen Almăşan

    2007-10-01

    Full Text Available Today we are witness to the gradual liberalization of the telecommunication markets from all over the world, which will bring to the increase of the competitiveness on these markets. The recent liberalization of this sector in Romania forced the companies from this industry to rapidly adjust to the new conditions. It is assessed that a real and healthy competitiveness will generate the benefits for the final consumer. But, the intervention of the regulation authority is felt strong enough. Each company wishes to become the best in its industry, to obtain higher performances. The competitive advantage in telecommunication sector can be earned in different ways. Also, the accelerated rhythm of innovation represents an additional mobilization factor for the operators on this market. Under these circumstances, the decision making process needs to be supported by the relevant and prompt information. The organizational changes enjoin a continuous adaptation effort of management accounting to managers’ needs, knowing the fact that the management accounting main objective is to provide useful and timely information for managers, in order to support the decision making process. In this paper we wish to present the management peculiarities in a highly dynamic sector, the potential sources of competitive advantages, as well as the impact of the new context on the operators’ management and management accounting.

  17. Assessing in financial account

    OpenAIRE

    VACKOVÁ, Lenka

    2011-01-01

    The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets...

  18. Indoor and Outdoor Play in Preschool Programs

    Science.gov (United States)

    Kroeker, Julia

    2017-01-01

    The purpose of this study was to explain children's indoor and outdoor play in preschool programs in terms of teacher interaction, peer interaction and task orientation. Children's indoor and outdoor play behaviors were compared using the Individualized Classroom Assessment Scoring System (inCLASS). Findings included significant differences on…

  19. Information Environment of Preschool Educational Institutions

    Science.gov (United States)

    Shmakova, Anna Pavlovna

    2016-01-01

    The paper considers the elements of the information environment of preschool educational institutions by the example of the Ulyanovsk region. The article describes the interconnected system of factors that includes qualified personnel, logistics support, methodological basis, and management structures that affect the development of the information…

  20. Five Systems of Psychiatric Classification for Preschool Children: Do Differences in Validity, Usefulness and Reliability Make for Competitive or Complimentary Constellations?

    Science.gov (United States)

    Postert, Christian; Averbeck-Holocher, Marlies; Beyer, Thomas; Muller, Jorg; Furniss, Tilman

    2009-01-01

    "DSM-IV" and "ICD-10" have limitations in the diagnostic classification of psychiatric disorders at preschool age (0-5 years). The publication of the "Diagnostic Classification 0-3 (DC:0-3)" in 1994, its basically revised second edition ("DC:0-3R") in 2005 and the "Research Diagnostic Criteria-Preschool Age (RDC-PA)" in 2004 have provided several…

  1. Exploration on Revenues Accounting and Management under New Hospital Accounting System%新《医院会计制度》收入核算与管理探析

    Institute of Scientific and Technical Information of China (English)

    孟玉霞; 陆丽琴

    2014-01-01

    The paper is discussing the meaning of revenues under new hospital accounting system, and the revenues accounting issues existing in actual work, reasonable suggestions are put forward to enhance hospital revenues management under new hospital accounting system.%分析新《医院会计制度》下收入的含义,对实际工作中出现的收入核算问题进行阐述,并对新《医院会计制度》下加强医院收入管理提出了合理化建议。

  2. Türk Gemi İnşa Sanayi İşletmelerinde Muhasebe Bilgi Sistemi: Özellikli Muhasebe İşlemleri (Accounting Information System in Turkish Shipbuilding Industry: Special Accounting Applications

    Directory of Open Access Journals (Sweden)

    Sercan EROL

    2011-01-01

    Full Text Available This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and foreign exchange return. It contributes to national defense needs as well. The construction of ships, dispensable to the world maritime trade, concerns many industrial fields such as steel, machinery manufacturing, electric-electronics, paint and rubber-plastic industry. The financial information is, by all means, developed through the medium of accounting information system in Turkey's shipbuilding industry which is carried out with 87 business enterprises in the aggregate and the current state of this number consists of 66 active shipyards and 21 ship dismantling institutions. With the assistance of the developments in formation and communication technologies, in our period, information is considered power and well-informed is considered powerful, and thus, the importance of information produced by the accounting information system has been increasing constantly. Within the context of this situation which also applies to the shipbuilding industry, it is becoming extremely important for the information produced by the accounting information system to be full, clear, understandable, timely, accurate, unbiased and reliable.

  3. Color-coordinate system from a 13th-century account of rainbows.

    Science.gov (United States)

    Smithson, Hannah E; Anderson, Philip S; Dinkova-Bruun, Greti; Fosbury, Robert A E; Gasper, Giles E M; Laven, Philip; McLeish, Tom C B; Panti, Cecilia; Tanner, Brian K

    2014-04-01

    We present a new analysis of Robert Grosseteste's account of color in his treatise De iride (On the Rainbow), dating from the early 13th century. The work explores color within the 3D framework set out in Grosseteste's De colore [see J. Opt. Soc. Am. A29, A346 (2012)], but now links the axes of variation to observable properties of rainbows. We combine a modern understanding of the physics of rainbows and of human color perception to resolve the linguistic ambiguities of the medieval text and to interpret Grosseteste's key terms.

  4. ACCOUNTING AUTOMATIONS RISKS

    OpenAIRE

    Муравський, В. В.; Хома, Н. Г.

    2015-01-01

    Accountant accepts active voice in organization of the automated account in the conditions of the informative systems introduction in enterprise activity. Effective accounting automation needs identification and warning of organizational risks. Authors researched, classified and generalized the risks of introduction of the informative accounting systems. The ways of liquidation of the organizational risks sources andminimization of their consequences are gives. The method of the effective con...

  5. [Cooperation with the electronic medical record and accounting system of an actual dose of drug given by a radiology information system].

    Science.gov (United States)

    Yamamoto, Hideo; Yoneda, Tarou; Satou, Shuji; Ishikawa, Toru; Hara, Misako

    2009-12-20

    By input of the actual dose of a drug given into a radiology information system, the system converting with an accounting system into a cost of the drug from the actual dose in the electronic medical record was built. In the drug master, the first unit was set as the cost of the drug, and we set the second unit as the actual dose. The second unit in the radiology information system was received by the accounting system through electronic medical record. In the accounting system, the actual dose was changed into the cost of the drug using the dose of conversion to the first unit. The actual dose was recorded on a radiology information system and electronic medical record. The actual dose was indicated on the accounting system, and the cost for the drug was calculated. About the actual dose of drug, cooperation of the information in a radiology information system and electronic medical record were completed. It was possible to decide the volume of drug from the correct dose of drug at the previous inspection. If it is necessary for the patient to have another treatment of medicine, it is important to know the actual dose of drug given. Moreover, authenticity of electronic medical record based on a statute has also improved.

  6. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  7. System analysis of a bio-energy plantation: full greenhouse gas balance and energy accounting (POPFULL)

    Science.gov (United States)

    Ceulemans, R.; Janssens, I.; Berhongaray, G.; Broeckx, L.; De Groote, T.; ElKasmioui, O.; Fichot, R.; Njakou Djomo, S.; Verlinden, M.; Zona, D.

    2011-12-01

    In recent year the environmental impact of fossil fuels and their reduced availability are leading to an increasing interest in renewable energy sources, among them bio-energy. However, the cost/benefit in establishing, managing, and using these plantations for energy production should be quantified together with their environmental impact. In this project we are performing a full life cycle analysis (LCA) balance of the most important greenhouse gases (CO2, CH4, N2O, H2O and O3), together with full energy accounting of a short-rotation coppice (SRC) plantation with fast-growing trees. We established the plantation two years ago and we have been monitoring net fluxes of CO2, N2O, CH4, and O3, in combination with biomass pools (incl. soil) and fluxes, and volatile organic carbon (VOCs). This poplar plantation will be monitored for another two years then harvested and transformed into bio-energy. For the energy accounting we are performing a life cycle analysis and energy efficiency assessments over the entire cycle of the plantation until the production of electricity and heat. Here we present an overview of the results from the first two years from the plantation establishment, and some of the projections based on these first results.

  8. Locating ethics in data science: responsibility and accountability in global and distributed knowledge production systems.

    Science.gov (United States)

    Leonelli, Sabina

    2016-12-28

    The distributed and global nature of data science creates challenges for evaluating the quality, import and potential impact of the data and knowledge claims being produced. This has significant consequences for the management and oversight of responsibilities and accountabilities in data science. In particular, it makes it difficult to determine who is responsible for what output, and how such responsibilities relate to each other; what 'participation' means and which accountabilities it involves, with regard to data ownership, donation and sharing as well as data analysis, re-use and authorship; and whether the trust placed on automated tools for data mining and interpretation is warranted (especially as data processing strategies and tools are often developed separately from the situations of data use where ethical concerns typically emerge). To address these challenges, this paper advocates a participative, reflexive management of data practices. Regulatory structures should encourage data scientists to examine the historical lineages and ethical implications of their work at regular intervals. They should also foster awareness of the multitude of skills and perspectives involved in data science, highlighting how each perspective is partial and in need of confrontation with others. This approach has the potential to improve not only the ethical oversight for data science initiatives, but also the quality and reliability of research outputs.This article is part of the themed issue 'The ethical impact of data science'.

  9. Construction of accounting information under the new hospital finance and accounting system%新医院财会制度下的会计信息化建设

    Institute of Scientific and Technical Information of China (English)

    许祝愉; 王辉

    2012-01-01

    以新、的颁布实施为背景,阐述了新形势下加速医院会计信息化建设的意义,同时根据新制度的要求及目前医院会计信息化建设现状,提出了医院会计信息化建设的对策.%With the background of issuing and implementing new" hospital financial system" and " hospital accounting system", the means of strengthening hospital accounting information construction is discussed. Based on the requirement of the new system and the status of hospital accounting informationization, suggestions of hospital accounting information construction are presented.

  10. Accounting outsourcing

    OpenAIRE

    Richtáriková, Paulína

    2012-01-01

    The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...

  11. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  12. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  13. 基于财务会计概念框架的会计信息系统的重构%The reconstruction of accounting information system based on the concept of financial accounting

    Institute of Scientific and Technical Information of China (English)

    2015-01-01

    会计信息系统的完善和使用成为企业财务工作进展的必然工具。但是以概念框架为基础制定的会计准则表现出不完善和更新较慢等缺陷,本文就是在这一社会现实背景下,结合SAP R/3软件设计及会计目标等,对会计业务流程重组、网络财务报告语言(XBRL)做了进一步分析,从而实现了基于财务会计概念框架的会计信息系统的重构。%with the continuous development of information technology and progress, the financial accounting concept framework, the impact of gradually in-depth, accounting information system to improve and use of the enterprise's financial work is an inevitable tool. However, based on the concept of the development of accounting standards, which is not perfect and update, this paper is in the context of social reality, combined with the R/3 SAP software design and accounting objectives, accounting business process reengineering, Network Financial Reporting Language (XBRL) to do a further analysis, so as to realize the accounting information system based on the concept of accounting information system.

  14. The impact of an integrated financial system implementation on accounting profiles in a public administration: an ethnographic approach

    OpenAIRE

    Equey Balzli, Catherine; Morard, Bernard

    2012-01-01

    Purpose – This paper’s aim is to study the impact of an Integrated Financial System implementation on Accountant profiles in a Swiss public administration. We observe the following variables: Accountants’ skills, Accountants’ functions, and Accountants’ educational backgrounds. Each variable was studied before and after the implementation. Design/methodology/approach – Our study is an empirical research based on a case study using interviews. We designed a questionnaire that we discussed with...

  15. The Effect And Implementation Of Just in time System From A Cost And Management Accounting Perspective

    OpenAIRE

    DALCI, Dr. İlhan; TANIŞ, Associate Prof. Dr. Veyis Naci

    2013-01-01

    In today’s highly competitive work environment companies have to find ways to be able to compete effectively with their competitors They have to find ways to reduce cost improve quality and increase customer satisfaction Just In Time production system is among the tools that companies can use to become competitive The implementation of Just In Time manufacturing system will provide companies with competitive advantage; however the system requires companies to change radically Cost acco...

  16. Accounting for Epistemic and Aleatory Uncertainty in Early System Design Project

    Data.gov (United States)

    National Aeronautics and Space Administration — This project extends Probability Bounds Analysis to model epistemic and aleatory uncertainty during early design of engineered systems in an Integrated Concurrent...

  17. Accounting for Epistemic and Aleatory Uncertainty in Early System Design Project

    Data.gov (United States)

    National Aeronautics and Space Administration — The proposed work extends Probability Bounds Analysis to model epistemic and aleatory uncertainty during early design of engineered systems in an Integrated...

  18. 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...... of these simulations are used within the framework of a multi-objective optimization procedure to identify a number of equally optimal system configurations. A dynamic model of each of these systems is automatically parameterized, by inheriting its parameters values from the design model. Dynamic simulations allow...

  19. The Attitude of Parents to Pre-School Inclusive Education for Normal Children and a Child with Down Syndrome

    Directory of Open Access Journals (Sweden)

    Svetlana A. Gubina

    2017-03-01

    Full Text Available The object of the researchis pre-school inclusive education, this kind of organization of the learning process, in which all children are included in a single system of education and training in educational institutions of General type, regardless of mental, physical and other characteristics, where they receive the necessary support and takes into account their special educational needs (children with Down syndrome. The main source of empirical data quantitative and qualitative methods of the survey of parents and teachers in inclusive groups of kindergartens of Moscow, conducted by the authors in April 2016. The subject of research is the attitude of parents of normal children to preschool inclusive education a child with Down syndrome based on their socio-demographic characteristics, level of education and awareness in the field of inclusion.

  20. The Effect Of E-Commerce on the Development of the Accounting Information Systems in the Islamic Banks

    Directory of Open Access Journals (Sweden)

    Khalil Mahmoud AL-Refaee

    2012-01-01

    Full Text Available This research aims to study whether there is an effect of the use of e-commerce on accounting information systems. A questionnaire was designed and distributed to accountants, heads of accounting departments, financial managers in Islamic banks. Then analyzing the results of the questionnaire by using (SPSS, and other statistical methods through descriptive methods The results of the study showed that using e-commerce effects the design of AIS, it also concluded that using e-commerce provides appropriate accounting information about available substances at the right time, at a credible and stable degree for decision makers, in addition, using e-commerce deals with providing the necessary protection in getting access to information through a username and password to prevent unauthorized entrances, and following means for operation completion such as digital signatures. In general, there is a large impact on the usage of e-commerce on AIS. Some salient conclusions and suggestions for further studies are presented."

  1. 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.

  2. 21 CFR 21.70 - Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required.

    Science.gov (United States)

    2010-04-01

    ... Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND DRUG... Privacy Act Record Systems to Persons Other Than the Subject Individual § 21.70 Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. (a) A record about...

  3. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Science.gov (United States)

    2010-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL... the standard data elements and when must they be captured on a travel accounting system? The...

  4. What Are the Relationships between Teachers' Engagement with Management Information Systems and Their Sense of Accountability?

    Science.gov (United States)

    Perelman, Uri

    2014-01-01

    Many public and private sector organizations are supported by Management Information Systems (MIS) for collection, management, analysis, and distribution of the data needed for effective decision-making and enhanced organizational management. The existing body of research on MIS in education focuses on the systems' contribution to achieving…

  5. Second Language Developmental Dynamics: How Dynamic Systems Theory Accounts for Issues in Second Language Learning

    Science.gov (United States)

    Rosmawati

    2014-01-01

    Dynamic systems theory (DST) is presented in this article as a suitable approach to research the acquisition of second language (L2) because of its close alignment with the process of second language learning. Through a process of identifying and comparing the characteristics of a dynamic system with the process of L2 learning, this article…

  6. Effectiveness of Pavement Management System and its Effects to the Closing of Final Account in Construction Project in Malaysia

    Science.gov (United States)

    Zakaria, Zarabizan; Ismail, Syuhaida; Yusof, Aminah Md

    2013-04-01

    Federal roads maintenance needs a systematic and effective mechanism to ensure that the roads are in good condition and provide comfort to the road user. In implementing effective maintenance, budget is main the factor limiting this endeavor. Thus Public Works Department (PWD) Malaysia used Highway Development and Management (HDM-4) System to help the management of PWD Malaysia in determining the location and length of the road to be repaired according to the priority based on its analysis. For that purpose, PWD Malaysia has applied Pavement Management System (PMS) which utilizes HDM-4 as the analysis engine to conduct technical and economic analysis in generating annual work programs for pavement maintenance. As a result, a lot of feedback and comment have been received from Supervisory and Roads Maintenance Unit (UPPJ) Zonal on the accuracy of the system output and problems that arise in the closing of final account. Therefore, the objective of this paper is to evaluate current system accuracy in terms of generating the annual work program for periodic pavement maintenance, to identify factors contributing to the system inaccuracy in selecting the location and length of roads that require for treatment and to propose improvement measures for the system accuracy. The factors affecting the closing of final account caused by result received from the pavement management system are also defined. The scope of this paper is on the existing HDM-4 System which cover four states specifically Perlis, Selangor, Kelantan and Johor which is analysed via the work program output data for the purpose of evaluating the system accuracy. The method used in this paper includes case study, interview, discussion and analysis of the HDM-4 System output data. This paper has identified work history not updated and the analysis is not using the current data as factors contributing to the system accuracy. From the result of this paper, it is found that HDM-4's system accuracy used by PWD

  7. Picture Exchange Communication System and Pals: A Peer-Mediated Augmentative and Alternative Communication Intervention for Minimally Verbal Preschoolers With Autism.

    Science.gov (United States)

    Thiemann-Bourque, Kathy; Brady, Nancy; McGuff, Sara; Stump, Keenan; Naylor, Amy

    2016-10-01

    This study was conducted to investigate the effectiveness of a social intervention that integrates peer-mediated approaches and the Picture Exchange Communication System (PECS). Effects were evaluated using a series of A-B designs replicated across 4 children with severe autism and limited verbal skills. Seven peers without disabilities were trained to use PECS and facilitative social skills. Measures of changes included rates of communication behaviors, modes, functions, and engagement. Outcomes revealed an intervention effect for 1 child with autism, and this effect was replicated across 3 other children. All children improved in peer-directed communication, with greater increases for 2 children during snack time. For each child with autism, the primary communication behavior was to initiate with picture symbols to request; the peer's primary communication was to respond. Two children increased communicative functions to comment and to share, and all 4 children showed improved social engagement. All peers increased their communication with the children with autism. These findings add to the limited research on the benefits of teaching typically developing peers to be responsive listeners to preschoolers with autism by learning to use PECS. These results invite further investigation of teaching peers other augmentative and alternative communication approaches and how to increase children's communication with peers for different purposes.

  8. On the Global Reform of the Accounting System%论全球性会计制度变革

    Institute of Scientific and Technical Information of China (English)

    郭道扬

    2013-01-01

    以马克思对经济全球化本质的认识为理论依据,突出处理好“南北矛盾”中各主权国家之间利益分配的重要性,对近年来国际会计准则理事会关于全球性会计制度改革实行强制性“趋同”方针所存在问题的研究,是一个值得探索的新视角。全球性会计制度改革的基本方针应以协调为指导,将全球性会计准则构建的基本范围分为一致性、趋同性与协调性三个维度,依次增进,建立现阶段全球性会计准则体系。%Based on Marxs thoughts on the nature of economic globalization,this paper aims to un-derline the importance of interest distribution among different sovereign states in the north-south contradic-tion,and opens up a new perspective to discuss problems existing in the enforced convergence of global ac-counting system proposed by IASB in recent years.It is suggested that harmonization be the basic guideline for the global accounting system reform,and that consistency,convergence and harmonization comprise the basic constituting scope of global accounting standards.With these three dimensions improved in turn,a global system of accounting standards would be set up for current stage.

  9. Field Loss Accounted Design and Simulation of a Stand Alone Photovoltaic System

    Directory of Open Access Journals (Sweden)

    E. Suresh Kumar

    2012-01-01

    Full Text Available The performance of a photovoltaic system (PV can be characterised by many parameters like latitude , ambient temperature, module temperature, long term degradation, irradiance , wind speed, wind direction, air gap between modules, dust, rainfall, corrosion, water vapour intrusion, humidity, mechanical load, salt mist, partial shading, summer-winter climate change, clearness of sky, ageing and component derating, panel orientation and shading, inverter sizing, accuracy of ratings, impact of actual operating conditions on equipment performance, equipment reliability and durability. The use of appropriate performance parameters facilitates the comparison of photovoltaic (PV systems that may differ with respect to design, technology, or geographic location.Further electrical derating factors such as mismatch, component derating, wiring losses, circuit derating also causes reduced PV performance. The goal of a stand-alone system designer is to assure customer satisfaction by providing a welldesigned, durable system with a 20+ year life expectancy. This depends on sound design, specification and procurement of quality components, good engineering and installation practices. This paper describes the design of a stand alone PV system for the geographic location, Kolkata in India, with field lossconsiderations and the simulation of the system using PVsyst, asoftware package for the study, sizing, simulation and data analysisof a complete PV systems.

  10. Development of Early Conceptions in Systems Thinking in an Environmental Context: An Exploratory Study of Preschool Students' Understanding of Stocks & Flows, Behavior Over Time and Feedback

    Science.gov (United States)

    Gillmeister, Kristina M.

    Systems thinking allows learners to look at the world as a series of interconnected parts of a whole. A debate exists in early childhood research literature about whether or not children have the capacity to hold systems thinking conceptions due to the complex thought processing needed for systems thinking. Additionally, many researchers question whether children have enough life experience or cognitive schema to participate fully in systems thinking. However, this study's findings indicate that young children do show signs of more complex understanding in systems thinking than what previous literature suggests a young child has the ability to do. This three part research study was conducted in a universal pre-kindergarten (UPK) classroom in a first-ring suburb of a rust-belt city in the Northeastern United States. The study was grounded in a desire to uncover young children's understanding of systems thinking through everyday classroom activities. Twenty students participated in this qualitative study which utilized read-aloud, water play and the interpretation and creation of graphs through associated structured and semi-structured interviews. Data from student's observations and interviews was transcribed, segmented, coded and analyzed. This student-centered process approach (Gotwals & Alonzo, 2012) allowed for children's ideas to emerge naturally during the research tasks. Data was analyzed according to a three step analysis process using a real-world lens, a systems thinking skills lens, and the development of lower anchors for future learning progressions lens. Across a group of 20 preschool children there was an overarching theme that the ability to think in systems and utilize simple systems thinking tools, such as stock-flow maps, feedback loops and behavior over time graphs, was present. Since children are ready to reason using rudimentary systems thinking, then systems thinking opportunities should be incorporated into their informal and formal learning

  11. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  12. Thinking of on Fixed Assets Accounting Linking New and Old Hospital Accounting System%对新、旧《医院会计制度》中固定资产核算衔接问题的思考

    Institute of Scientific and Technical Information of China (English)

    汤建凤; 周新燕

    2011-01-01

    固定资产是医院资产的重要组成部分,现行《医院会计制度》在固定资产核算方面存在诸多弊端,即将执行的新制度对此作了重大调整,引进了折旧概念,做好新老制度的衔接、实现固定资产核算在两个制度间的平稳过渡,尤显重要.%The fixed assets is the important components of hospital. The old Hospital Accounting System has many disadvantages on fixed assets accounting, so new system would carry the significant adjustment. It's particularly important to smoothly transit between new hospital system and old system on fixed assets accounting.

  13. The International Development in Accounting

    Institute of Scientific and Technical Information of China (English)

    乔志宏

    2014-01-01

    This report mainly focuses Chinese accounting system and structure.In order to analysis and evaluate the Chinese accounting system and struc-ture,a brief history of the development of Chinese accounting system will be given to know the background of Chinese accounting system development process.

  14. Improving Graduates' Employability in It Field. The Case of Accounting and Information Systems Study Program

    Directory of Open Access Journals (Sweden)

    Luminiţa HURBEAN

    2015-12-01

    Full Text Available The studies published in 2015 analyzing the need for human resource in Iasi IT market (the most representative market for the North-East of Romania conclude that the demand for specialists exceeds by far the number of graduates from faculties which train IT specialists. Nationwide, within the FEBA[1], the employment rate for the students that complete the Economic Informatics undergraduate program and different master programs that specialize students in BIS[2] is approximately 95%. We strongly believe that the students graduating the program AIS[3] could get a higher employability in the IT area and appropriate improvement measures would beneficially contribute to a higher rate of employability, but also to the diversification of their professional horizon and their adjustment to the IT field requirements for professional accountants nowadays. The research also attempts to determine the profile of AIS graduates and their compatibility with IT related positions in the labour market and graduates' employability in terms of knowledge, skills and attributes relevant to the employers' needs.

  15. Accounting for Timing Drift and Variability in Contemporary Electroencepholography (EEG) Systems

    Science.gov (United States)

    2012-03-01

    between actual and reported trigger onset time) measured with the Emotiv Epoc EEG headset......................................................10...11 Figure 6. Data recorded using the Emotiv Epoc system in conjunction with a phantom head device. Natively reported data...Alert 2.45*), Biosemi Active2 (ActiView 6.05), Emotiv Epoc (TestBench 1.5.0.3), and Quasar Helmet-Mounted System (HMS) (QStreamer 1.5.1046). All

  16. Statistical estimation of the performance of a fast-neutron multiplicity system for nuclear material accountancy

    Energy Technology Data Exchange (ETDEWEB)

    Chichester, David L., E-mail: david.chichester@inl.gov [Idaho National Laboratory, 2525 N. Fremont Avenue, Idaho Falls, ID 83415 (United States); Thompson, Scott J.; Kinlaw, Mathew T.; Johnson, James T. [Idaho National Laboratory, 2525 N. Fremont Avenue, Idaho Falls, ID 83415 (United States); Dolan, Jennifer L.; Flaska, Marek; Pozzi, Sara A. [Department of Nuclear Engineering & Radiological Sciences, University of Michigan, 2355 Bonisteel Boulevard, Ann Arbor, MI 48109-2104 (United States)

    2015-06-01

    Statistical analyses have been performed to develop bounding estimates of the expected performance of a conceptual fast-neutron multiplicity system (FNMS) for assaying plutonium. The conceptual FNMS design includes 32 cubic liquid scintillator detectors, measuring 7.62 cm per side, configured into 4 stacked rings of 8 detectors each. Expected response characteristics for the individual FNMS detectors, as well as the response characteristics of the entire FNMS, were determined using Monte Carlo simulations based on prior validation experiments. The results from these simulations were then used to estimate the Pu assay capabilities of the FNMS in terms of counting time, assay mass, and assay mass variance, using assay mass variance as a figure of merit. The analysis results are compared against a commonly used thermal-neutron coincidence counter. The advantages of using a fast-neutron counting system versus a thermal-neutron counting system are significant. Most notably, the time required to perform an assay to an equivalent assay mass variance is greatly reduced with a fast-neutron system, by more than an order of magnitude compared with that of the thermal-neutron system, due to the reduced probability of random summing with the fast system. The improved FNMS performance is especially relevant for assays involving Pu masses of 10 g or more.

  17. An information system for sustainable materials management with material flow accounting and waste input–output analysis

    Directory of Open Access Journals (Sweden)

    Pi-Cheng Chen

    2017-05-01

    Full Text Available Sustainable materials management focuses on the dynamics of materials in economic and environmental activities to optimize material use efficiency and reduce environmental impact. A preliminary web-based information system is thus developed to analyze the issues of resource consumption and waste generation, enabling countries to manage resources and wastes from a life cycle perspective. This pioneering system features a four-layer framework that integrates information on physical flows and economic activities with material flow accounting and waste input–output table analysis. Within this framework, several applications were developed for different waste and resource management stakeholders. The hierarchical and interactive dashboards allow convenient overview of economy-wide material accounts, waste streams, and secondary resource circulation. Furthermore, the system can trace material flows through associated production supply chain and consumption activities. Integrated with economic models; this system can predict the possible overloading on the current waste management facility capacities and provide decision support for designing strategies to approach resource sustainability. The limitations of current system are specified for directing further enhancement of functionalities.

  18. Assessment of Attention in Preschoolers

    Science.gov (United States)

    Mahone, E.M.; Schneider, H.E.

    2012-01-01

    In the past two decades, there has been an increased interest in the assessment and treatment of preschool children presenting with concerns about attention problems. This article reviews the research and clinical literature involving assessment of attention and related skills in the preschool years. While inattention among preschoolers is common, symptoms alone do not necessarily indicate a disorder, and most often represent a normal variation in typical preschool child development. Thus, accurate identification of “disordered” attention in preschoolers can be challenging, and development of appropriate, norm-referenced tests of attention for preschoolers is also difficult. The current review suggests that comprehensive assessment of attention and related functions in the preschool child should include thorough review of the child’s history, planned observations, and formal psychometric testing. The three primary methods of psychometric assessment that have been used to characterize attentional functioning in preschool children include performance-based tests, structured caregiver interviews, and rating scales (parent, teacher, and clinician). Among performance-based methods for measurement of attention in the preschool years, tests have been developed to assess sustained attention, selective (focused) attention, span of attention (encoding/manipulation), and (top-down) controlled attention—including freedom from distractibility and set shifting. Many of these tests remain experimental in nature, and review of published methods yields relatively few commercially available, nationally normed tests of attention for preschoolers, and an overall dearth of reliability and validity studies on the available measures. PMID:23090646

  19. Assessment of attention in preschoolers.

    Science.gov (United States)

    Mahone, E M; Schneider, H E

    2012-12-01

    In the past two decades, there has been an increased interest in the assessment and treatment of preschool children presenting with concerns about attention problems. This article reviews the research and clinical literature involving assessment of attention and related skills in the preschool years. While inattention among preschoolers is common, symptoms alone do not necessarily indicate a disorder, and most often represent a normal variation in typical preschool child development. Thus, accurate identification of "disordered" attention in preschoolers can be challenging, and development of appropriate, norm-referenced tests of attention for preschoolers is also difficult. The current review suggests that comprehensive assessment of attention and related functions in the preschool child should include thorough review of the child's history, planned observations, and formal psychometric testing. The three primary methods of psychometric assessment that have been used to characterize attentional functioning in preschool children include performance-based tests, structured caregiver interviews, and rating scales (parent, teacher, and clinician). Among performance-based methods for measurement of attention in the preschool years, tests have been developed to assess sustained attention, selective (focused) attention, span of attention (encoding/manipulation), and (top-down) controlled attention--including freedom from distractibility and set shifting. Many of these tests remain experimental in nature, and review of published methods yields relatively few commercially available, nationally normed tests of attention for preschoolers, and an overall dearth of reliability and validity studies on the available measures.

  20. Language and Motor Abilities of Preschool Children Who Stutter: Evidence from Behavioral and Kinematic Indices of Nonword Repetition Performance

    Science.gov (United States)

    Smith, Anne; Goffman, Lisa; Sasisekaran, Jayanthi; Weber-Fox, Christine

    2012-01-01

    Stuttering is a disorder of speech production that typically arises in the preschool years, and many accounts of its onset and development implicate language and motor processes as critical underlying factors. There have, however, been very few studies of speech motor control processes in preschool children who stutter. Hearing novel nonwords and…