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Sample records for project hlc accountability

  1. Project Lifescape 5. Butterfly Accounts

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 5; Issue 3. Project Lifescape: Butterfly Accounts. Krushnamegh J Kunte. Classroom Volume 5 Issue 3 March 2000 pp 86-97. Fulltext. Click here to view fulltext PDF. Permanent link: https://www.ias.ac.in/article/fulltext/reso/005/03/0086-0097 ...

  2. HLC/pullulan and pullulan hydrogels: their microstructure, engineering process and biocompatibility

    Energy Technology Data Exchange (ETDEWEB)

    Li, Xian [College of chemistry & materials science, Northwest University, Taibai North Road 229, Xi’an, Shaanxi 710069 (China); Shaanxi Key Laboratory of Degradable Biomedical Materials, Department of Chemical Engineering, Northwest University, Taibai North Road 229, Xi’an, Shaanxi 710069 (China); Xue, Wenjiao [Shannxi provincial institute of microbiology, Xi’ an 710043 (China); Liu, Yannan; Li, Weina [Shaanxi Key Laboratory of Degradable Biomedical Materials, Department of Chemical Engineering, Northwest University, Taibai North Road 229, Xi’an, Shaanxi 710069 (China); Fan, Daidi, E-mail: fandaidi@nwu.edu.cn [Shaanxi Key Laboratory of Degradable Biomedical Materials, Department of Chemical Engineering, Northwest University, Taibai North Road 229, Xi’an, Shaanxi 710069 (China); Zhu, Chenhui [Shaanxi Key Laboratory of Degradable Biomedical Materials, Department of Chemical Engineering, Northwest University, Taibai North Road 229, Xi’an, Shaanxi 710069 (China); Wang, Yaoyu, E-mail: wyaoyu@nwu.edu.cn [College of chemistry & materials science, Northwest University, Taibai North Road 229, Xi’an, Shaanxi 710069 (China)

    2016-01-01

    New locally injectable biomaterials that are suitable for use as soft tissue fillers are needed to address a significant unmet medical need. In this study, we used pullulan and human-like collagen (HLC) based hydrogels with various molecular weights (MWs) in combination therapy against tissue defects. Briefly, pullulan was crosslinked with NaIO{sub 4} to form a pullulan hydrogel and then may coupled with HLC using the reaction between the –NH{sub 2} end-group of HLC and the –CHO group present on the aldehyde pullulan to form the HLC/pullulan hydrogel, wherein the NaIO{sub 4} acted as the crosslinking and oxidizing agent. The good miscibility of pullulan and HLC in the hydrogels was confirmed via Fourier transform infrared spectroscopy, scanning electron microscopy, compression testing, enzyme degradation testing, cell adhesions, live/dead staining and subcutaneous filling assays. Here, pullulan hydrogels with various MWs were fabricated and physicochemically characterized. Limitations of the pullulan hydrogels included inflammation, poor mechanical strength, and degradation. By contrast, the properties of the HLC/pullulan hydrogels strongly enhanced. The efficacy of these hydrogels was evaluated both in vitro and in vivo. Our results indicate that HLC/pullulan hydrogels may have therapeutic value as efficient soft tissue fillers, with reduced inflammation, improved cell adhesion and delayed hydrogel degradation. - Graphical abstract: The HLC/pullulan hydrogels were prepared by dialysis, wet granulation and UV radiation after various MWs of pullulan and HLC were crosslinked with NaIO{sub 4}, and injected subcutaneously into Kunming mouse. The formation of HLC/pullulan hydrogels is due to the amide bond linkage with the amino group of HLC and the aldehyde groups in pullulan aqueous media after crosslinking by NaIO{sub 4}. HLC/pullulan hydrogels may have therapeutic value as efficient soft tissue fillers, with reduced inflammation, improved cell adhesion and

  3. 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…

  4. 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…

  5. Analytical verification and quality assessment of the Tosoh HLC-723GX HbA1c analyzer

    Directory of Open Access Journals (Sweden)

    Marko Ris

    2017-04-01

    Full Text Available Objectives: Ion-exchange high-performance liquid chromatography (IE-HPLC has long been used as a reproducible and versatile analytical tool for HbA1c measurement.In this study, we performed analytical verification and quality assessment of the recently introduced small IE-HPLC Tosoh HLC-723GX HbA1c analyzer, and a comparison of results to immunoassay (IA and capillary electrophoresis (CE. Design and methods: The total imprecision of Tosoh HLC-723GX was verified according to CLSI EP15-A2 protocol using commercial control materials (C-QC and pooled human whole blood samples (HWB. The Sigma metric was used for the evaluation of quality targets. HbA1c results were compared to automated CE (MiniCap Flex Piercing, Sebia, France and IA (Tina-quant HbA1c Gen 2, Cobas Integra 400+, Roche Diagnostics, USA procedures. Results: The total imprecision of Tosoh HLC-723GX-HbA1c for IFCC(mmol/mol and NGSP(% units was: 1.91/1.25% (HbA1c=31 mmol/mol/5.0% and 0.51/0.63% (HbA1c=84 mmol/mol/9.8% for C-QC, and 0.39/0.2% (HbA1c=47 mmol/mol/6.5% and 0.77/0.46% (HbA1c=94 mmol/mol/10.8% in HWB samples, respectively. Bland-Altman analysis did not reveal any deviation of the results between Tosoh HLC-723GX and CE: mean difference 0.0% (95%CI: −0.02927 to 0.02653%, while the mean HbA1c difference against IA was −0.07% (95%CI: −0.1039 to −0.02765. At the selected HbA1c clinical decision level (48 mmol/mol/6,5%, six sigma analysis gave σ value of 3.91, within a desirable classification of performance. Conclusion: The analytical performance of the Tosoh HLC-723GX complies with the rigorous quality criteria for clinical use of HbA1c, with the results comparable to the CE procedure. Tosoh HLC-723GX provides a plausible analytical choice for reliable HbA1c measurement in low-volume laboratories. Keywords: HbA1c, Quality targets, Six sigma, Tosoh HLC-723GX analyzer

  6. Evaluation of the hemoglobin A1c-analyzer TOSOH HLC-723 G7.

    Science.gov (United States)

    Gremmels, Heinz-Detlef; Richter, Anja; Watzke, Ivonne

    2003-01-01

    The TOSOH HLC-723 G7 is a compact analyzer designed for the measurement of HbA1c under routine laboratory conditions. The analyzer has an automatic blood tube supply and positive sample identification. Samples are transported automatically via racks in a continuous-load mode, cap piercing is optional. Tests devoted to the assessment of reproducibility and accuracy of analytical results indicated that over a test period of 17 days, the intra-assay variation (CV) was 1.79%, and the inter-assay variation 2.60%, respectively. A comparison with the predecessor model G5 showed a very good correlation (r = 0.997, y = 1.0041x - 0.00172; n = 149). The presence of high triglyceride, bilirubin or urea concentrations in patient samples did not influence the analytical precision. The labile HbA1c fraction (L-A1c) is clearly separated during chromatography and thus does not compromise HbA1c analysis. With a protocol of 1.2 minutes, the TOSOH G7 is a very fast analyzer, designed for laboratories with a high throughput of samples.

  7. The Experimental Role of Accounting in Shaping Project

    DEFF Research Database (Denmark)

    Christensen, Mark; Skærbæk, Peter; Tryggestad, Kjell

    2016-01-01

    , 2009) and the literature on accounting as programs (Miller, 1991, Miller and Power, 2013) by showing how accounting plays an experimental role in shaping the dynamics between a New Public Management programme of outsourcing and its projects. The study illuminates decisionmaking about programs...... and strategic options as a trial of strength involving accounting in an experimental role, in our case, over how to source the facilities management in the Danish Defence Forces. Our contribution is to show how accounting plays an experimental role in generating new and unexpected program options...... of economic experiments with (out-)sourcing options using various accounting data such as; location specific cost data in vivo (real life data like those from the accounting system) for individual barracks, and aggregated cost data and cost projections in vitro ( in a controlled experimental project setting...

  8. Project Management Accountability System (PMAS) - Project Information and Data

    Data.gov (United States)

    Department of Veterans Affairs — The PMAS Dashboard provides a wide range of helpful data and information to assist you in project management and assessment. The drop down menu can be used to search...

  9. MANAGEMENT ACCOUNTING IN EUROPEAN SOCIAL FUND FINANCED PROJECTS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Dogar Cristian

    2012-12-01

    usage, even if only less than 15% declared that they organize it continuously. The rest of more than 85% perceive an important concern about tracing money with budget breakdowns and activities within their projects, just about 65% of them considering also that their work is different now in an ESF project than in past situations. More than 83% of the ones organizing management accounting stated that their actual work is different than in past situations. Analyzing all the answers, we may consider that our hypothesis is correct and there is a real opportunity for accounting system improvements, by incorporating management accounting. Some other conclusions about interactions between the accounting and internal control systems may be drawn from the way that community members perceive communication from and to the accountant. Possible weaknesses of the internal control system may lead to unpleasant effects for sound financial management. This study is a part of a larger research “New models of the accounting and internal control systems of ESF financed interventions in Romania”, addressing a qualitative approach of ESF absorption through improved practices. The research is coordinated by Prof. Dr. Tatiana Dãnescu and elaborated by PhD student Cristian Dogar.

  10. MANAGEMENT ACCOUNTING IN EUROPEAN SOCIAL FUND FINANCED PROJECTS IN ROMANIA

    OpenAIRE

    Dogar Cristian; Tatiana Dãnescu

    2012-01-01

    Associating spent amounts in European Social Fund (ESF) financed interventions to eligible activities could be important premises for safeguarding the sound financial management principle. Incorporating management accounting in the beneficiaries accounting systems may provide primary warranties about compliance to the above mentioned principle as described in the EC Regulation 1605-2002 This study aims to explore some facts in actual accounting management implementation, as a base for future ...

  11. Risk Management in Construction Project: Taking Fairness into Account

    Science.gov (United States)

    Górecki, Jarosław; Bizon-Górecka, Jadwiga

    2017-10-01

    Risk management requires a comprehensive review of possible hazards, their possible outcomes as well as some recommendations about minimizing the risk. The study emphasises that the project risk management refers to an analysis of the risk factors and a creation of the strategy minimising negative effects of the risk. It was pointed out that a construction project is this kind of projects that can be defined as a unique process of high complexity (design documentation, various stages of creating the building), which has clearly defined time frames and a given financial limit. It is executed as a team work, by qualified or highly qualified specialists of different matters, for example masonry, precast, etc. Additionally, it requires a use of modern equipment and an adequate preparation of the investment. Therefore, the risk management focuses on the problems allowing for troubleshooting. A basis of the risk management is to recognise the fundamentals, which are crucial for the construction project management, i.e. an object perspective, including technological, supporting and management processes as well as an entity perspective - project stakeholders. Construction projects require also an acquaintance with the specificity of the branch. The article refers to the risk management in construction project and, in particular, a phenomenon of participants’ fairness in such projects. The problem of fairness of the entities involved in a project should be understood as a fair play, according to the arrangements agreed in a contract and compatible with current formal procedures and social rules. It was indicated that fairness can be treated as an important factor in predicting the success of such projects. Interviews conducted among contractors in Kuyavian-Pomeranian region showed varied fairness requirements put to individual participants of construction projects. The article presents results of the research. It shows a desired attitude of the surveyed enterprises

  12. The Maddison Project : collaborative research on historical national accounts

    NARCIS (Netherlands)

    Bolt, Jutta; van Zanden, Jan Luiten

    The Maddison Project, initiated in March 2010 by a group of close colleagues of Angus Maddison, aims to develop an effective way of cooperation between scholars to continue Maddison’s work on measuring economic performance in the world economy. This paper is a first product of the project. Its goal

  13. The Maddison Project: collaborative research on historical national accounts

    NARCIS (Netherlands)

    Bolt, Jutta; van Zanden, Jan Luiten

    2014-01-01

    The Maddison Project, initiated in March 2010 by a group of close colleagues of Angus Maddison, aims to develop an effective system of cooperation between scholars to continue Maddison's work on measuring economic performance in the world economy. This article is a first product of the project. Its

  14. ACCOUNTING INFORMATION - A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

    OpenAIRE

    Sarac Ionut Pavel

    2012-01-01

    Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk), formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this q...

  15. Hexapartite safeguards project team 3: material accounting and control questionnaire

    International Nuclear Information System (INIS)

    Swindle, D.W. Jr.

    1981-01-01

    Information provided in this report reflects the current design and operating procedures for the GCEP. However, since the installation is currently under construction, facility design and operating procedures discussed in this report are subject to change. Where applicable, the responses are based on material control and accounting practices of the Portsmouth Gaseous Diffusion Plant's (GDP) operating contractor (Goodyear Atomic Corporation). These practices meet US Department of Energy (DOE) standards and are assumed to be the reference practices for the GCEP. This report covers data collection and record keeping actions of the operator

  16. Using the Student Research Project to Integrate Macroeconomics and Statistics in an Advanced Cost Accounting Course

    Science.gov (United States)

    Hassan, Mahamood M.; Schwartz, Bill N.

    2014-01-01

    This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by "learning by doing" using real world data. Students analyze sales data for a publicly listed company by focusing on the company's…

  17. Carbon accounting and cost estimation in forestry projects using CO2Fix V.3

    NARCIS (Netherlands)

    Groen, T.A.; Nabuurs, G.J.; Schelhaas, M.J.

    2006-01-01

    Carbon and financial accounting of projects in the Land Use, Land-Use Change and Forestry sector is a topic of hot debate. Large uncertainty remains concerning the carbon dynamics, the way they should be accounted and the cost efficiency of the projects. Part of the uncertainty can be alleviated by

  18. Carbon accounting and cost estimation in forestry projects using CO2Fix V.3

    OpenAIRE

    Groen, T.A.; Nabuurs, G.J.; Schelhaas, M.J.

    2006-01-01

    Carbon and financial accounting of projects in the Land Use, Land-Use Change and Forestry sector is a topic of hot debate. Large uncertainty remains concerning the carbon dynamics, the way they should be accounted and the cost efficiency of the projects. Part of the uncertainty can be alleviated by standardisation and transparency of reporting methods. For this reason we further developed CO2FIX, a forest ecosystem carbon model, with modules for carbon and financial accounting. The model is a...

  19. Accounting Early for Life Long Learning: The AcE Project.

    Science.gov (United States)

    University Coll. Worcester (England). Centre for Research in Early Childhood Education.

    Building upon the work of the Effective Early Learning (EEL) Project in raising the quality of early learning for young children in the United Kingdom, the 3-year Accounting Early for Life Long Learning Project (AcE Project) focuses on enhancing in 3- to 6-year-olds those attitudes and dispositions that are important to life-long learning. This…

  20. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  1. Report: EPA Managers Did Not Hold Supervisors and Project Officers Accountable for Grants Management

    Science.gov (United States)

    Report #2005-P-00027, September 27, 2005. Managers did not sufficiently hold supervisors and project officers accountable for grants management because there is no process to measure most grants management activity.

  2. Using an Investment Project To Develop Professional Competencies in Introduction to Financial Accounting.

    Science.gov (United States)

    Dudley, Lola Woodard; Davis, Henry H.; McGrady, David G.

    2001-01-01

    A group project involves accounting students in hypothetical creation of a stock portfolio after completing financial analyses. The activity develops decision-making, critical thinking, research, communication, and finance skills. (SK)

  3. Achieving Service-Learning Goals in a Financial Accounting Class Project

    Science.gov (United States)

    Yu, Darwin D.

    2011-01-01

    Background: A financial accounting class in a Philippine university has a service-learning group project that involves setting up a simple accounting system for microenterprises. Aims: This paper examines the extent to which service-learning goals such as course learning, teamwork, civic responsibility, and impact on the client organization are…

  4. The Use of Poster Projects as a Motivational and Learning Tool in Managerial Accounting Courses

    Science.gov (United States)

    Altintas, Nergis Nalan; Suer, Ayca Zeynep; Sari, Emre Selcuk; Ulker, Mirac Sema

    2014-01-01

    Poster projects are an alternative method of motivation, learning, and information dissemination in education. The main purpose of this initial study was to determine the effect of poster projects on the motivational and learning process of managerial accounting students. In addition, the authors aimed to compare the opinions of managerial…

  5. Bayesian projection of life expectancy accounting for the HIV/AIDS epidemic

    Directory of Open Access Journals (Sweden)

    Jessica Godwin

    2017-11-01

    Full Text Available Background: While probabilistic projection methods for projecting life expectancy exist, few account for covariates related to life expectancy. Generalized HIV/AIDS epidemics have a large, immediate negative impact on the life expectancy in a country, but this impact can be mitigated by widespread use of antiretroviral therapy (ART. Thus, projection methods for countries with generalized HIV/AIDS epidemics could be improved by accounting for HIV prevalence, the future course of the epidemic, and ART coverage. Methods: We extend the current Bayesian probabilistic life expectancy projection methods of Raftery et al. (2013 to account for HIV prevalence and adult ART coverage in countries with generalized HIV/AIDS epidemics. Results: We evaluate our method using out-of-sample validation. We find that the proposed method performs better than the method that does not account for HIV prevalence or ART coverage for projections of life expectancy in countries with a generalized epidemic, while projections for countries without an epidemic remain essentially unchanged. Conclusions: In general, our projections show rapid recovery to pre-epidemic life expectancy levels in the presence of widespread ART coverage. After the initial life expectancy recovery, we project a steady rise in life expectancy until the end of the century. Contribution: We develop a simple Bayesian hierarchical model for long-term projections of life expectancy while accounting for HIV/AIDS prevalence and coverage of ART. The method produces well-calibrated projections for countries with generalized HIV/AIDS epidemics up to 2100 while having limited data demands.

  6. USING THE METHOD OF SITUATIONAL ANALYSIS IN PROJECT MANAGEMENT TAKING INTO ACCOUNT SEASONALITY OF PRODUCTION

    Directory of Open Access Journals (Sweden)

    Тетяна Олександрівна ПРОКОПЕНКО

    2016-02-01

    Full Text Available There have been proposed methods of fuzzy situational approach, providing decision-making in project management in enterprises with seasonal nature of production. The model of fuzzy graph situational project management in the investment phase, providing adequate and effective opportunity to describe the project taking into account seasonality and uncertainty in the tasks of planning and decision making. The conclusions about the choice of alternative strategic solutions for companies considering the seasonality of production based on the proposed fuzzy graph situational solutions that allow for the special factors such as the nature of the project and the environment; uncertainty in the design and environment; take account of the conditions of the process; and evaluate the results of actions and make choices alternatives for achieving the strategic objectives of the various activities of the enterprise, taking into account the seasonal factor.

  7. An average-based accounting approach to capital asset investments: The case of project finance

    OpenAIRE

    Carlo Alberto Magni

    2014-01-01

    Literature and textbooks on capital budgeting endorse Net Present Value (NPV) and generally treat accounting rates of return as not being reliable tools. This paper shows that accounting numbers can be reconciled with NPV and fruitfully employed in real-life applications. Focusing on project finance transactions, an Average Return On Investment (AROI) is drawn from the pro forma financial statements, obtained as the ratio of aggregate income to aggregate book value. It is shown that such a me...

  8. 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

  9. Carbon Accounting and Cost Estimation in Forestry Projects Using CO2Fix V.3

    International Nuclear Information System (INIS)

    Groen, T.; Nabuurs, G.J.; Schelhaas, M.J.

    2006-01-01

    Carbon and financial accounting of projects in the Land Use, Land-Use Change and Forestry sector is a topic of hot debate. Large uncertainty remains concerning the carbon dynamics, the way they should be accounted and the cost efficiency of the projects. Part of the uncertainty can be alleviated by standardisation and transparency of reporting methods. For this reason we further developed CO2FIX, a forest ecosystem carbon model, with modules for carbon and financial accounting. The model is applied to four cases: (1) Joint implementation afforestation project in Romania, (2) Forest management project in Central Europe, (3) Reduced impact logging possibly under the Clean Development Mechanism (CDM) in the future, and (4) Afforestation with native species under the Clean Development Mechanism. The results show the wide applicability of CO2FIX, from degrading grasslands as baseline cases to multiple cohort forest ecosystems. Also the results show that Forest Management in the European case can generate considerable amounts of carbon emission reductions. Further, the results show that although reduced impact logging is not yet an allowed option under the Clean Development Mechanism, it shows promising results in that it is (1) very cost effective, (2) seems to be able to generate intermediate amounts of credits and (3) seems to us as a project type that is not prone to leakage issues. These results are yet another indication to seriously consider reduced impact logging as an eligible measure under the CDM

  10. ACCOUNTING STANDARD SETTING IN THE INTERNATIONAL ARENA: UPDATE ON THE CONVERGENCE PROJECT

    Directory of Open Access Journals (Sweden)

    Bonaci Carmen Giorgiana

    2012-07-01

    Full Text Available Our paper contributes to the literature on international accounting by focusing on the standard setting process. As documented by research literature, accounting regulation can enhance corporate governance (Melis and Carta, 2010, corporate reporting being expected to reduce information asymmetry. Based on accounting research and trade literature we first synthesize recent evolutions in the international accounting arena. We therefore position our study within current realities significantly marked by uncertainty in relation to the world wide globalization process. The objective of our paper is to perform an analysis that would help assess further developments of the convergence project. This is done by looking at the current status of the projects being developed under the IASB –FASB collaboration, as well as by developing a comparison between IFRS and US GAAP. The employed research methodology relies on analyzing data provided through the IASB and the FASB’s websites, as well as other official documents being issued by the two Boards. The assessment of the projects was done by reviewing exposure documents and monitoring the Boards’ deliberations, while the developed comparison requires accounting regulations content analysis. Concluding upon the Boards’ ongoing projects, we might identify areas in which convergence seems to be quite close (such as revenue recognition and leasing, but also areas in which convergence becomes even more challenging (such as financial instruments or the particular case of offsetting. Similar to other studies being developed within accounting research and trade literature (SEC 2011: 8 we may conclude that, generally, US GAAP present more detailed, specific requirements than IFRS.

  11. Important accounting issues for carbon dioxide capture and storage projects under the UNFCCC

    International Nuclear Information System (INIS)

    Haefeli, S.; Bosi, M.; Philibert, C.

    2005-01-01

    Carbon dioxide capture and storage (CCS) provides options for making continued use of fossil fuels more compatible with pollution abatement policies. This paper evaluated policy issues related to CCS, with particular focus on the geological sequestration of carbon dioxide (CO 2 ) into geological storage sites. Before any carbon dioxide (CO 2 ) CCS activities can be included in the portfolio of climate change mitigation activities, several issues need to be resolved such as the development of appropriate accounting and baselines rules and monitoring modalities. Guidance and policies on baselines and the accounting of emission reductions are critical to ensure that CCS projects can benefit from CO 2 markets and are recognized under various mitigation schemes. This paper examined the major issues that should considered along with changes to current accounting approaches. Issues that need to be addressed in order to prepare national inventories for the inclusion of CCS under the United Nations Framework Convention on Climate Change (UNFCCC) and emission reduction schemes such as the European greenhouse gas emissions trading scheme were first presented, followed by an examination of CCS issues under project-based mechanisms such as the Kyoto Protocol's Clean Development Mechanism. The importance of clear definitions and monitoring guidelines for the proper accounting of CCS were also highlighted. 12 refs., 2 figs

  12. MANAGEMENT ACCOUNTING FOR A PORTFOLIO OF PROJECTS TO SUPPORT ORGANISATIONAL VALUE MAXIMISATION

    Directory of Open Access Journals (Sweden)

    P.J. Viljoen

    2012-01-01

    Full Text Available

    ENGLISH ABSTRACT:The objective of management accounting is to provide management with the financial information that will enable them to make decisions that will result in increased profitability of their organisation. The management accounting of projects in a portfolio as proposed in the literature often presents major problems that prevent the achievement of this objective. These problems include how to estimate value in financial terms during the pre-project phase of the project life cycle as well as the difficulties with financial control of the portfolio of projects as they are conducted. A few case studies are presented highlighting, current practice and the negative effects being experienced. A simple throughput accounting model for the financial management of a portfolio of projects, that could lead to better management decisions and increased profitability of organisations, is proposed.

    AFRIKAANSE OPSOMMING: Die doelwit van bestuursrekeningkunde is om bestuur te voorsien met finansiële inligting wat hulle in staat stel om besluite te maak wat die winsgewendheid van die onderneming sal verbeter. Die bestuursrekeningkunde van 'n portefeulje van projekte wat in die literatuur voorgestel word, het 'n aantal probleme wat die bereiking van hierdie doelwit verhinder. Hierdie probleme sluit in hoe om ramings van waarde in finansiële terme te doen tydens die pre-projek fase van die projeklewenssiklus asook die probleme met finansiële beheer van die projekportefeulje soos dit uitgevoer word. ‘n Aantal gevallestudies word aangebied wat huidige praktyke en die negatiewe effekte wat ondervind word toelig. ‘n Eenvoudige deursetverrekeningsmodel vir die finansiële bestuur van ‘n projekportefeulje word voorgestel wat kan lei tot beter bestuursbesluite wat die winsgewendheid van ‘n onderneming sal verbeter.

  13. Accounting for adaptation and intensity in projecting heat wave-related mortality.

    Science.gov (United States)

    Wang, Yan; Nordio, Francesco; Nairn, John; Zanobetti, Antonella; Schwartz, Joel D

    2018-02-01

    How adaptation and intensity of heat waves affect heat wave-related mortality is unclear, making health projections difficult. We estimated the effect of heat waves, the effect of the intensity of heat waves, and adaptation on mortality in 209 U.S. cities with 168 million people during 1962-2006. We improved the standard time-series models by incorporating the intensity of heat waves using excess heat factor (EHF) and estimating adaptation empirically using interactions with yearly mean summer temperature (MST). We combined the epidemiological estimates for heat wave, intensity, and adaptation with the Coupled Model Intercomparison Project Phase 5 (CMIP5) multi-model dataset to project heat wave-related mortality by 2050. The effect of heat waves increased with its intensity. Adaptation to heat waves occurred, which was shown by the decreasing effect of heat waves with MST. However, adaptation was lessened as MST increased. Ignoring adaptation in projections would result in a substantial overestimate of the projected heat wave-related mortality (by 277-747% in 2050). Incorporating the empirically estimated adaptation into projections would result in little change in the projected heat wave-related mortality between 2006 and 2050. This differs regionally, however, with increasing mortality over time for cities in the southern and western U.S. but decreasing mortality over time for the north. Accounting for adaptation is important to reduce bias in the projections of heat wave-related mortality. The finding that the southern and western U.S. are the areas that face increasing heat-related deaths is novel, and indicates that more regional adaptation strategies are needed. Copyright © 2017 Elsevier Inc. All rights reserved.

  14. Project for Teaching and Learning of English Based on Blended Learning in the Accounting Career

    Directory of Open Access Journals (Sweden)

    Enrique del Valle–Reus

    2015-12-01

    Full Text Available This paper gathers some aspects related to the improvement on teaching-learning process of English to students who specialize in Accounting through blended learning. Its objective is to integrate the use of the foreign language with the contents of the area in the solution of professional problems. The project is methodologically based on the contradiction between the professional needs of using the foreign language and its limited application in the teaching-learning process. It shows the activities to be carried out during the first two years of the major. The integration of the contents of English with those of Accounting is mainly focused in oral and written communication without neglecting the development of reading and listening comprehension. In this way, the syllabuses of English are enriched. 

  15. Turning to account the implicit side effects of hydroelectric projects implying reservoirs

    International Nuclear Information System (INIS)

    Ionescu, S.

    1996-01-01

    Operation of the hydroelectric projects including relatively important water reservoirs provides implicitly side effects favorable to water management (increase of minimum provided flows, flood routing, etc) and to related fields (additional facilities for water supply, extension of the public utility networks as: road, telecommunication, electric lines, favoring the tourism and recreative activities). The paper suggests methodologies for economic and financial assessment of these effects, the turning to account of which, may increase the efficiency of the hydroelectric development and may stimulate the interest for new investments in the field.(author). 3 figs., 5 refs

  16. Extended exergy-based sustainability accounting of a household biogas project in rural China

    International Nuclear Information System (INIS)

    Yang, J.; Chen, B.

    2014-01-01

    Biogas has been earmarked as one of the leading renewable energy sources capable of mitigating environmental emissions in rural areas. Thus, developing an accounting technique is of particular importance in coping with increasing problems related to renewable agriculture and rural energy supply. In this study, extended exergy was generalised for the sustainability evaluation of biogas projects. Furthermore, a series of extended exergy-based indicators was presented as benchmarking from the perspectives of resources, economics and greenhouse gas (GHG) emissions. The sustainability of a “Three-in-One” biogas production system in southern China was thereby evaluated based on the proposed framework. The results show that economic costs concentrate in the construction phase. GHG emissions are mainly derived from bricks and cement, with proportions of 36.23% and 34.91%, respectively. The largest resource depletion occurs during the consumption of feedstock (87.06%) in the operation phase. Compared with other renewable energy conversion systems, the biogas project has a higher renewability (0.925) and economic return on investment ratio (6.82) and a lower GHG emission intensity (0.012). With the merit of bridging thermodynamics and externality, the extended exergy-based approach presented in this study may effectively appraise the energy and environmental performance of biogas projects. - Highlights: • Extended exergy is used to describe the sustainability level of biogas projects. • A set of extended exergy based sustainability indicator is established. • Biogas project has high renewability and greenhouse gas emission abatement potential. • Multiple utilization of biogas digestate is a promising way to improve sustainability

  17. Accounting for socio-economic effects in nuclear waste disposal projects

    International Nuclear Information System (INIS)

    Van Hove, E.

    1996-01-01

    The disposal of nuclear waste has become highly controversial. This paper presents the approach taken by NIRAS, the Belgian agency for the disposal of nuclear waste, to come to a decision on the establishment of a site for the permanent disposal of low level nuclear waste. A formal model is elaborated to take social effects of such a project into account, allowing for a balanced discussion of positive and negative effects at the local level. It is too early to tell it the model described in detail in this paper con solve the problems encountered by disposal agencies. The approach discussed, does however, respond to need experienced on a international scale. The paper emphasises the need for openness in the fact of assertive and articulate citizens who no longer accept the paternalistic approach. The public must not feel that there is any lack of clarity about waste projects or they will quickly voice their opinions and any opposition they feel. As far as siting is concerned, most of the controversies are fuelled ba a basic notion of 'unfairness'. Somehow the burdens seem to be imposed on parties other than those who reap the benefits. An approach to decision making through local negotiation on all aspects of a disposal projects should allow the problem of fairness to be treated in a more constructive way. (author)

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

    Directory of Open Access Journals (Sweden)

    Carrie M. Lee

    2014-03-01

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

  19. Designing and Using Projects with Real World Application in a MBA Managerial Accounting Class: The Case of The Balanced Scorecard

    Science.gov (United States)

    Houke, Charlotte

    2017-01-01

    This paper explores the purpose of designing and using projects with real world application in a M.B.A. managerial accounting class. Included is a discussion of how and why the Balanced Scorecard (BSC) Project has been used in classes to link theory with practice by providing real world application of the BSC framework. M.B.A. students represent a…

  20. MODEL OF DISTRIBUTION OF THE BUDGET OF THE PORTFOLIO OF IT PROJECTS TAKING IN-TO ACCOUNT THEIR PRIORITY

    Directory of Open Access Journals (Sweden)

    Anita V. Sotnikova

    2015-01-01

    Full Text Available Article is devoted to a problem of effective distribution of the general budget of a portfolio between the IT projects which are its part taking into ac-count their priority. The designated problem is actual in view of low results of activity of the consulting companies in the sphere of information technologies.For determination of priority of IT projects the method of analytical networks developed by T. Saati is used. For the purpose of application of this method the system of criteria (indicators reflecting influence of IT projects of a portfolio on the most significant purposes of implementation of IT projects of a portfolio is developed. As system of criteria the key indicators of efficiency defined when developing the Balanced system of indicators which meet above-mentioned requirements are used. The essence of a method of analytical net-works consists in paired comparison of key indicators of efficiency concerning the purpose of realization of a portfolio and IT projects which are a part of a portfolio. Result of use of a method of analytical networks are coefficients of priority of each IT project of a portfolio. The received coefficients of priority of IT projects are used in the offered model of distribution of the budget of a portfolio between IT projects. Thus, the budget of a portfolio of IT projects is distributed between them taking into account not only the income from implementation of each IT project, but also other criteria, important for the IT company, for example: the degree of compliance of the IT project to strategic objectives of the IT company defining expediency of implementation of the IT project; the term of implementation of the IT project determined by the customer. The developed model of distribution of the budget of a portfolio between IT projects is approved on the example of distribution of the budget between IT projects of the portfolio consisting of three IT projects. Taking into account the received

  1. Climate change adaptation accounting for huge uncertainties in future projections - the case of urban drainage

    Science.gov (United States)

    Willems, Patrick

    2015-04-01

    Hydrological design parameters, which are currently used in the guidelines for the design of urban drainage systems (Willems et al., 2013) have been revised, taking the Flanders region of Belgium as case study. The revision involved extrapolation of the design rainfall statistics, taking into account the current knowledge on future climate change trends till 2100. Uncertainties in these trend projections have been assessed after statistically analysing and downscaling by a quantile perturbation tool based on a broad ensemble set of climate model simulation results (44 regional + 69 global control-scenario climate model run combinations for different greenhouse gas scenarios). The impact results of the climate scenarios were investigated as changes to rainfall intensity-duration-frequency (IDF) curves. Thereafter, the climate scenarios and related changes in rainfall statistics were transferred to changes in flood frequencies of sewer systems and overflow frequencies of storage facilities. This has been done based on conceptual urban drainage models. Also the change in storage capacity required to exceed a given overflow return period, has been calculated for a range of return periods and infiltration or throughflow rates. These results were used on the basis of the revision of the hydraulic design rules of urban drainage systems. One of the major challenges while formulating these policy guidelines was the consideration of the huge uncertainties in the future climate change projections and impact assessments; see also the difficulties and pitfalls reported by the IWA/IAHR Joint Committee on Urban Drainage - Working group on urban rainfall (Willems et al., 2012). We made use of the risk concept, and found it a very useful approach to deal with the high uncertainties. It involves an impact study of the different climate projections, or - for practical reasons - a reduced set of climate scenarios tailored for the specific type of impact considered (urban floods in our

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

    Science.gov (United States)

    Wardle, Andrew; O'Connor, Rodric

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

  3. Project evaluation, sustainability and accountability : combining cost-benefit analysis (CBA) and multi-criteria analysis (MCA)

    NARCIS (Netherlands)

    Sijtsma, F.J.

    2006-01-01

    General abstract Decision-makers in governments and businesses must choose among different project alternatives which, in varying degrees, contribute to sustainability. Decision-makers also have to account for their choices to a large audience or a broad range of stakeholders. This thesis is about

  4. Funding Medical Research Projects: Taking into Account Referees' Severity and Consistency through Many-Faceted Rasch Modeling of Projects' Scores.

    Science.gov (United States)

    Tesio, Luigi; Simone, Anna; Grzeda, Mariuzs T; Ponzio, Michela; Dati, Gabriele; Zaratin, Paola; Perucca, Laura; Battaglia, Mario A

    2015-01-01

    The funding policy of research projects often relies on scores assigned by a panel of experts (referees). The non-linear nature of raw scores and the severity and inconsistency of individual raters may generate unfair numeric project rankings. Rasch measurement (many-facets version, MFRM) provides a valid alternative to scoring. MFRM was applied to the scores achieved by 75 research projects on multiple sclerosis sent in response to a previous annual call by FISM-Italian Foundation for Multiple Sclerosis. This allowed to simulate, a posteriori, the impact of MFRM on the funding scenario. The applications were each scored by 2 to 4 independent referees (total = 131) on a 10-item, 0-3 rating scale called FISM-ProQual-P. The rotation plan assured "connection" of all pairs of projects through at least 1 shared referee.The questionnaire fulfilled satisfactorily the stringent criteria of Rasch measurement for psychometric quality (unidimensionality, reliability and data-model fit). Arbitrarily, 2 acceptability thresholds were set at a raw score of 21/30 and at the equivalent Rasch measure of 61.5/100, respectively. When the cut-off was switched from score to measure 8 out of 18 acceptable projects had to be rejected, while 15 rejected projects became eligible for funding. Some referees, of various severity, were grossly inconsistent (z-std fit indexes less than -1.9 or greater than 1.9). The FISM-ProQual-P questionnaire seems a valid and reliable scale. MFRM may help the decision-making process for allocating funds to MS research projects but also in other fields. In repeated assessment exercises it can help the selection of reliable referees. Their severity can be steadily calibrated, thus obviating the need to connect them with other referees assessing the same projects.

  5. Physicians' accounts of frontline tensions when implementing pilot projects to improve primary care.

    Science.gov (United States)

    Mansfield, Elizabeth; Bhattacharyya, Onil; Christian, Jennifer; Naglie, Gary; Steriopoulos, Vicky; Webster, Fiona

    2018-03-19

    Purpose Canada's primary care system has been described as "a culture of pilot projects" with little evidence of converting successful initiatives into funded, permanent programs or sharing project outcomes and insights across jurisdictions. Health services pilot projects are advocated as an effective strategy for identifying promising models of care and building integrated care partnerships in local settings. In the qualitative study reported here, the purpose of this paper is to investigate the strengths and challenges of this approach. Design/methodology/approach Semi-structured interviews were conducted with 34 primary care physicians who discussed their experiences as pilot project leads. Following thematic analysis methods, broad system issues were captured as well as individual project information. Findings While participants often portrayed themselves as advocates for vulnerable patients, mobilizing healthcare organizations and providers to support new models of care was discussed as challenging. Competition between local healthcare providers and initiatives could impact pilot project success. Participants also reported tensions between their clinical, project management and research roles with additional time demands and skill requirements interfering with the work of implementing and evaluating service innovations. Originality/value Study findings highlight the complexity of pilot project implementation, which encompasses physician commitment to addressing care for vulnerable populations through to the need for additional skill set requirements and the impact of local project environments. The current pilot project approach could be strengthened by including more multidisciplinary collaboration and providing infrastructure supports to enhance the design, implementation and evaluation of health services improvement initiatives.

  6. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  7. Evaluation of Romblon State University’s Adopt-a-Reviewee Project for Certified Public Accountant Licensure Examination

    Directory of Open Access Journals (Sweden)

    Sherryll M. Fetalvero

    2018-02-01

    Full Text Available This study is part of a bigger evaluation research about the Adopt-a-Reviewee Project for Certified Public Accountant Licensure Examination (ADOPT of the College of Business and Accountancy of Romblon State University. The project was assessed using Stufflebeam’s Context, Input, Process and Product (CIPP evaluation model. This paper however, focuses only on CIPP’s product evaluation component which is essential in making decisions as to the continuation or abortion of the project. A mixed method research was employed in gathering information from 16 beneficiaries and their respective families using two parallel forms of validated evaluation questionnaire complemented with interviews. These data were triangulated in a focus group composed of beneficiaries, benefactors, administrative officials, college dean and accounting teachers. To determine the effect of ADOPT on RSU’s passing performance in the CPA Licensure Examination (CPALE, a series of comparative tests was done. Results reveal that ADOPT is an effective intervention in improving RSU’s performance in CPALE as well as the socio- economic condition and well-being of the beneficiaries and their families. Workable measures are advanced in order to sustain the project despite challenges in fund sourcing and generation.

  8. ACCOUNTING INFORMATION – A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

    Directory of Open Access Journals (Sweden)

    2012-12-01

    Full Text Available Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk, formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this question in the content of this paper. The revenues and expenses, as accounting information, are necessary for determining the actual financial net value and/or the actual economic net value. These indicators have decisive information power in accepting and / or rejecting public investment projects. In the current economic context, the importance of investments is major for at least three reasons: the first one is a highly circulated reason in the last 20 years: the increase of technology, the alignment of the technology used in the alignment of competitors from the European market and even worldwide; the second reason is linked to the support of economic growth in crisis conditions through a policy of major investments especially in the infrastructure sector; the third reason, which derives from the second one, is that of post-accession grant funds available for investment both in private and public sectors. The importance given to public investments is also revealed by the authorities' approach to establishing key areas of interventions under grant programs (with programs designed to both public and private environment designed exclusively to carry out public investment programs (for example the POS Transport. In this context, the present research is intended to be a documentary of the role that accounting information plays in decision-making process that precedes the development of an investment, especially as most major investments are made in the public

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

    DEFF Research Database (Denmark)

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

    2010-01-01

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

  10. Groundwater and vadose Zone Integration Project Nuclear Material Mass Flow and Accountability on the Hanford Site

    International Nuclear Information System (INIS)

    GRASHER, A.A.

    2001-01-01

    The purpose of this report is to provide a discussion of the accountable inventory of Hanford Site nuclear material (NM) over the operating period. This report does not provide judgments on impacts to the Hanford Site environs by the reported waste streams or inventory. The focus of this report is on the processes, facilities, and process streams that constituted the flow primarily of plutonium and uranium through the Hanford Site. The material balance reports (MBRS) are the basis of the NM accountable inventory maintained by each of the various contractors used by the U.S. Department of Energy (DOE) and its predecessors to operate the Hanford Site. The inventory was tracked in terms of a starting inventory, receipts, transfers, and ending inventory. The various components of the inventory are discussed as well as the uncertainty in the measurement values used to establish plant inventory and material transfers. The accountable NM inventory does not report all the NM on the Hanford Site and this difference is discussed relative to some representative nuclides. The composition and location of the current accountable inventory are provided, as well as the latest approved set (2000) of flow diagrams of the proposed disposition of the excess accountable NM inventory listed on the Idaho National Engineering and Environmental Laboratory (INEEL) web page

  11. Projecting future mortality in the Netherlands taking into account mortality delay and smoking

    NARCIS (Netherlands)

    Janssen, F.; de Beer, J.A.A.

    2016-01-01

    Estimates of future mortality often prove inaccurate as conventional extrapolative mortality projection methods do not capture the impact of smoking nor the mortality delay: the shift in the age-at-death distribution towards older ages. The added value of incorporating information on smoking into

  12. Bringing Technology to Students' Proximity: A Sociocultural Account of Technology-Based Learning Projects

    Science.gov (United States)

    Mukama, Evode

    2014-01-01

    This paper depicts a study carried out in Rwanda concerning university students who participated in a contest to produce short documentary films. The purpose of this research is to conceptualize these kinds of technology-based learning projects (TBLPs) through a sociocultural perspective. The methodology included focus group discussions and field…

  13. An Updated Account of the WISELAV Project: A Visual Construction of the English Verb System

    Science.gov (United States)

    Pablos, Andrés Palacios

    2016-01-01

    This article presents the state of the art in WISELAV, an on-going research project based on the metaphor Languages Are (like) Visuals (LAV) and its mapping Words-In-Shapes Exchange (WISE). First, the cognitive premises that motivate the proposal are recalled: the power of images, students' increasingly visual cognitive learning style, and the…

  14. Bringing Technology to Students’ Proximity: A Sociocultural Account of Technology-Based Learning Projects

    Directory of Open Access Journals (Sweden)

    Evode Mukama

    2014-12-01

    Full Text Available This paper depicts a study carried out in Rwanda concerning university students who participated in a contest to produce short documentary films. The purpose of this research is to conceptualize these kinds of technology-based learning projects (TBLPs through a sociocultural perspective. The methodology included focus-group discussions and field notes to collect empirical data. The findings reveal that the more educational technologies capture objects of learning positioned in the students’ sociocultural proximity, the more focused the learners’ attention is on these objects. The study shows also that a change in learning projects may depend to a large extent on whether the technology relates to the students’ sociocultural proximity, that is, taking into consideration students’ physical, cultural, and contextual real world. The study recommends a community of learning/inquiry embedded in a collaborative, problem-solving dynamic involving cognitive support from peers, teachers, external specialists, and the wider community.

  15. Accounting for the inaccuracies in demand forecasts and construction cost estimations in transport project evaluation

    DEFF Research Database (Denmark)

    Salling, Kim Bang; Leleur, Steen

    2014-01-01

    For decades researchers have claimedthat particularly demand forecasts and construction cost estimations are assigned with/affected by a large degree of uncertainty. Massively, articles,research documents and reports agree that there exists a tendencytowards underestimating the costs...... in demand and cost estimations and hence the evaluation of transport infrastructure projects. Currently, research within this area is scarce and scattered with no commonagreement on how to embed and operationalise the huge amount of empiricaldata that exist within the frame of Optimism Bias. Therefore...... convertingdeterministic benefit-cost ratios (BCRs) into stochasticinterval results. A new data collection (2009–2013) forms the empirical basis for any risk simulation embeddedwithin the so-calledUP database (UNITE project database),revealing the inaccuracy of both construction costs and demandforecasts. Accordingly...

  16. A Descriptive Account of an Inter-Professional Collaborative Leadership Project

    Directory of Open Access Journals (Sweden)

    Maura MacPhee

    2014-09-01

    Full Text Available A collaborative project between an academic healthcare faculty and a professional development director resulted in the design, delivery and evaluation of an inter-professional collaborative leadership workshop with ongoing leadership development activities. The workshop attendees were five inter-professional teams from one large, urban cancer care center in Taipei, Taiwan. The workshop included didactic instruction complemented with team discussions and interactive exercises. Continued practice was encouraged, such as appreciative inquiry exercises and rotated team leadership. Evaluation involved the use of a cross-culturally validated collaborative practice tool and follow-up interviews and focus groups. Although the formal workshop was a 1-day session, continued organizational support and systematic approaches to collaborative leadership practice in clinical settings were necessary components for transfer of learning from the workshop to real life. This paper will include an overview of the foundational leadership concepts covered in the workshop. The instructional strategies, evaluation methods and outcomes will be discussed. The limitations and strengths of this collaborative leadership project will be provided, as well as future plans for a collaborative leadership development program.

  17. Rural Fuel-wood and Poles Research Project in Malawi: a general account

    Energy Technology Data Exchange (ETDEWEB)

    Nkaonja, R S.W.

    1981-01-01

    The Rural Fuel-wood and Poles Research Project was initiated to provide information about afforestation in the dry silvicultural zones. Plantation forestry in Malawi has concentrated on production of timber, poles, and pulpwood. It is estimated that 90% of Malawi's population of 5.5 million live in rural communities, and that the purely domestic wood requirement is 4.05 cubic m per family (of five) annually. In addition, wood is required for agricultural purposes such as tobacco curing. The remaining indigenous forest cannot meet the demand. There is an urgent need for plantations. Rather than simply planting trees, the aim is to make local communities self-sufficient in forest products. In view of the shortage of land, great emphasis is placed on trying species which have many end-uses-- e.g., poles, fuel-wood, mulch, fodder, and shade--and those which can be grown together with farm crops, a concept known as ''agroforestry.'' Over 20 ha of trials were established at locations in the three regions of the country. Acacia albida allows maize and other farm crops to grow under it, provides good shade and fodder, and--as legume--enriches the soil with nitrogen. Eucalypts were included because most produce straight poles for construction, are drought-hardy, and are rated higher than Gmelina arborea in calorific value, durability, and strength. Another tree favored for its multiple uses is Leucaena leucocephala (Hawaiian giant), but it appears that there is considerable mixture of varieties in the seeds. With the exception of one trial at Bwanje, trials have not included farm crops, but the agroforestry element will be a very important consideration in future trials.

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

    OpenAIRE

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

    2017-01-01

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

  19. Accounting of features of motivation of personnel of a project organizational structure in system of personnel safety

    Directory of Open Access Journals (Sweden)

    T. I. Ovchinnikova

    2017-01-01

    Full Text Available The article deals with the concept of motivation of effective activity of the staff, under which the authors have in the form of activity of employees, aimed at achieving personal and organizational needs. The authors distinguish between the concepts of stimulus and motive, while under the first definition they mean the achievement of here and now goals. Different approaches to the theory of motivation are considered, which testify to the need to take them into account in production activities and in the system of personnel security, as well as different levels of employee motivation classification, such as nuclear – an especially important and immediate need of the employee, compensating – an important but not a priority for the employee, organizational. Combining the first two, the background one is important for the organization, but remote in time for the employee. The model of distribution of employees, participants of the project organization depending on the performance of activities on the stages, taking into account the three criteria  – material incentive (nuclear demand, competency of the performer (compensating need, time motivation (background requirement is offered. The analysis is justified by the influence of motives of a different-level order, reflected in the growth of labor productivity, the reduction of administrative and managerial expenses, increased involvement of workers in activities related to improving working conditions, the accessibility of managers to a broader base of talented professionals, the ability to employ people living in remote places . It is pointed out that a long-term motivation can meet not only the immediate needs of the employee, but also be a background requirement, when, without having the opportunity to increase the salary to the employee, the head can motivate the employee with a convenient working regime. Studies on the need to take account of background needs. A matrix of integral

  20. 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

    Malaysia attains average 65 per cent only and had not achieved level that had been set by PWD Malaysia namely 80 per cent. Hence, this paper has revealed the causes of the occurrances in the pavement management system in construction project in Malaysia and investigated the consequences of the late payments and final account problems confronted by contractors in Malaysia, which eventually proposed strategic actions that could be taken by the contractors in securing their payments.

  1. Interministerial Order No. 6498/89 of 28 November 1989 creating renewable Financing Account attached to the Directorate of Waters and Forests and the Provincial Offices of Waters and Forests concerned with the project Management and Protection of Forests.

    Science.gov (United States)

    1989-01-01

    This Madagascar Order creates a Renewable Financing Account to finance the activities of the Management and Protection of Forests project. The Account is to pay the expenses of the project in sums set out in the Order for the various parts of the project. Further provisions of the Decree describe the duties of the manager of the Account.

  2. The UN System for Environmental-Economic Accounts for Water (SEEA-W and groundwater management: the experience of the Arno River Basin Authority within the PAWA project

    Directory of Open Access Journals (Sweden)

    Bernardo Mazzanti

    2014-09-01

    Full Text Available The Pilot Arno Water Accounts (PAWA project was recently funded under the Call “Preparatory Action on Development of Prevention Activities to Halt Desertification in Europe” of the Directorate- General for the Environment of the European Commission to promote preventive actions to manage water scarcity and drought phenomena and to meet one of the main goals under European environmental legislation: the effective and sustainable management of water resources. The partners involved in the implementation of the PAWA project (ISPRA, Arno River Basin Authority, SEMIDE/EMWIS will carry out a pilot initiative in the Arno River Basin, an area severely affected by water scarcity and droughts phenomena and characterized by water withdrawals and land use changes. In the area a large experience about water balance application was already performed, for example in the context of the Water Framework Directive Common Implementation Strategy. Moving from this knowledge, the objective of the project is the definition of water accounting processing based on the UN System of Environmental Economic Accounts for Water, with the final goal to optimize a list of effective measures to face water scarcity phenomena. By the end of project (March 2015 the PAWA partnership aims at preparing physical water stock accounts, using the best available data resulting from field measurements or models, on a monthly step for the period 1999–201. The quality of each dataset will be assessed; tables, maps and graphs will be produced as outputs of the projects in cooperation with local stakeholders and players of the water sector. Furthermore, water accounts will be used to assess the potential impact of various measures related to water resource efficient exploitation in the most vulnerable sub-basins; their tolerability will be tested during workshops with stakeholders. Finally, water efficiency targets for potential future integration into Arno River Basin Management Plan

  3. Science to Improve Nutrient Management Practices, Metrics of Benefits, Accountability, and Communication (Project SSWR 4.03)

    Science.gov (United States)

    This project will demonstrate transferable modeling techniques and monitoring approaches to enable water resource professionals to make comparisons among nutrient reduction management scenarios across urban and agricultural areas. It will produce the applied science to allow bett...

  4. Accounting for dynamics of mean precipitation in drought projections: A case study of Brazil for the 2050 and 2070 periods.

    Science.gov (United States)

    Mpelasoka, Freddie; Awange, Joseph L; Goncalves, Rodrigo Mikosz

    2018-05-01

    Changes in drought around the globe are among the most daunting potential effects of climate change. However, changes in droughts are often not well distinguished from changes in aridity levels. As drought constitutes conditions of aridity, the projected declines in mean precipitation tend to override changes in drought. This results in projections of more dire changes in drought than ever. The overestimate of changes can be attributed to the use of 'static' normal precipitation in the derivation of drought events. The failure in distinguishing drought from aridity is a conceptual problem of concern, particularly to drought policymakers. Given that the key objective of drought policies is to determine drought conditions, which are rare and so protracted that they are beyond the scope of normal risk management, for interventions. The main objective of this Case Study of Brazil is to demonstrate the differences between projections of changes in drought based on 'static' and '30-year dynamic' precipitation normal conditions. First we demonstrate that the 'static' based projections suggest 4-fold changes in the probability of drought-year occurrences against changes by the dynamic normal precipitation. The 'static-normal mean precipitation' based projections tend to be monotonically increasing in magnitude, and were arguably considered unrealistic. Based on the '30-year dynamic' normal precipitation conditions, the 13-member GCM ensemble median projection estimates of changes for 2050 under rcp4.5 1 and rcp8.5 2 suggest: (i) Significant differences between changes associated with rcp4.5 and rcp8.5, and are more noticeable for droughts at long than short timescales in the 2070; (ii) Overall, the results demonstrate more realistic projections of changes in drought characteristics over Brazil than previous projections based on 'static' normal precipitation conditions. However, the uncertainty of response of droughts to climate change in CMIP5 simulations is still large

  5. An automated electromanometer for measurement of the solution content in accountability vessels (JASPAS project 81-3)

    International Nuclear Information System (INIS)

    Yamanouchi, Tanehiko; Suyama, Naohiro; Hayashi, Makoto; Komatsu, Hisato; Fukuari, Yoshihiro

    1982-01-01

    The automated electromanometer system was introduced to the Tokai Reprocessing Plant, PNC (Power Reactor and Nuclear Fuel Development Corp.), through the Brookhaven National Laboratory after the demonstration and acceptance testing conducted at the Barnwell Nuclear Fuels Plant. It was installed at the input accountability vessel and the plutonium product accountability vessel in the Process Material Balance Area of the plant in 1979. In this paper, the results of measurement which were obtained by the field operation test in 1981 and the data analysis are described. The system consists of a pneumatic scanner, an electromanometer, a digital voltmeter and a desktop computer, and it is so designed as to receive automatically the pneumatic signals on liquid level and density along with liquid temperature, leading to the instantaneous and accurate calculation of liquid volume. The field test results were compared with those of a water manometer. The data showed negative deviation from those of the water manometer in the first test. This difference became smaller in the second test. The demonstration for one year in 1981 showed that the system was very useful for the volume measurement of the input accountability vessel and the plutonium product accountability vessel. (Wakatsuki, Y.)

  6. Accounting for downscaling and model uncertainty in fine-resolution seasonal climate projections over the Columbia River Basin

    Science.gov (United States)

    Ahmadalipour, Ali; Moradkhani, Hamid; Rana, Arun

    2018-01-01

    Climate change is expected to have severe impacts on natural systems as well as various socio-economic aspects of human life. This has urged scientific communities to improve the understanding of future climate and reduce the uncertainties associated with projections. In the present study, ten statistically downscaled CMIP5 GCMs at 1/16th deg. spatial resolution from two different downscaling procedures are utilized over the Columbia River Basin (CRB) to assess the changes in climate variables and characterize the associated uncertainties. Three climate variables, i.e. precipitation, maximum temperature, and minimum temperature, are studied for the historical period of 1970-2000 as well as future period of 2010-2099, simulated with representative concentration pathways of RCP4.5 and RCP8.5. Bayesian Model Averaging (BMA) is employed to reduce the model uncertainty and develop a probabilistic projection for each variable in each scenario. Historical comparison of long-term attributes of GCMs and observation suggests a more accurate representation for BMA than individual models. Furthermore, BMA projections are used to investigate future seasonal to annual changes of climate variables. Projections indicate significant increase in annual precipitation and temperature, with varied degree of change across different sub-basins of CRB. We then characterized uncertainty of future projections for each season over CRB. Results reveal that model uncertainty is the main source of uncertainty, among others. However, downscaling uncertainty considerably contributes to the total uncertainty of future projections, especially in summer. On the contrary, downscaling uncertainty appears to be higher than scenario uncertainty for precipitation.

  7. Projection of young-old and old-old with functional disability: does accounting for the changing educational composition of the elderly population make a difference?

    Directory of Open Access Journals (Sweden)

    John P Ansah

    Full Text Available This study compares projections, up to year 2040, of young-old (aged 60-79 and old-old (aged 80+ with functional disability in Singapore with and without accounting for the changing educational composition of the Singaporean elderly. Two multi-state population models, with and without accounting for educational composition respectively, were developed, parameterized with age-gender-(education-specific transition probabilities (between active, functional disability and death states estimated from two waves (2009 and 2011 of a nationally representative survey of community-dwelling Singaporeans aged ≥ 60 years (N=4,990. Probabilistic sensitivity analysis with the bootstrap method was used to obtain the 95% confidence interval of the transition probabilities. Not accounting for educational composition overestimated the young-old with functional disability by 65 percent and underestimated the old-old by 20 percent in 2040. Accounting for educational composition, the proportion of old-old with functional disability increased from 40.8 percent in 2000 to 64.4 percent by 2040; not accounting for educational composition, the proportion in 2040 was 49.4 percent. Since the health profiles, and hence care needs, of the old-old differ from those of the young-old, health care service utilization and expenditure and the demand for formal and informal caregiving will be affected, impacting health and long-term care policy.

  8. The National Trajectory Project of Individuals Found Not Criminally Responsible on Account of Mental Disorder in Canada. Part 1: Context and Methods

    Science.gov (United States)

    Crocker, Anne G; Nicholls, Tonia L; Seto, Michael C; Côté, Gilles; Charette, Yanick; Caulet, Malijai

    2015-01-01

    The National Trajectory Project examined longitudinal data from a large sample of people found not criminally responsible on account of mental disorder (NCRMD) to assess the presence of provincial differences in the application of the law, to examine the characteristics of people with serious mental illness who come into conflict with the law and receive this verdict, and to investigate the trajectories of NCRMD–accused people as they traverse the mental health and criminal justice systems. Our paper describes the rationale for the National Trajectory Project and the methods used to collect data in Quebec, Ontario, and British Columbia, the 3 most populous provinces in Canada and the 3 provinces with the most people found NCRMD. PMID:25886685

  9. 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.

  10. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

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

  11. The national trajectory project of individuals found not criminally responsible on account of mental disorder in Canada. Part 4: criminal recidivism.

    Science.gov (United States)

    Charette, Yanick; Crocker, Anne G; Seto, Michael C; Salem, Leila; Nicholls, Tonia L; Caulet, Malijai

    2015-03-01

    To examine criminal recidivism rates of a large sample of people found not criminally responsible on account of mental disorder (NCRMD) in Canada's 3 most populous provinces, British Columbia, Ontario, and Quebec. Public concern about the dangerousness of people found NCRMD has been fed by media attention on high-profile cases. However, little research is available on the rate of reoffending among people found NCRMD across Canadian provinces. Using data from the National Trajectory Project, this study examined 1800 men and women in British Columbia (n = 222), Ontario (n = 484), and Quebec (n = 1094) who were found NCRMD between May 2000 and April 2005 and followed until December 2008. Recidivism was relatively low after 3 years (17%). There were interprovincial differences after controlling for number of prior criminal offences, diagnosis, seriousness of the index offence, and supervision by the review boards. British Columbia (10%) and Ontario (9%) were similar, whereas Quebec had almost twice the recidivism (22%). People who had committed severe violent index offences were less likely to reoffend than those who had committed less severe offences. People from the sample were less likely to reoffend when under the purview of review boards, across all 3 provinces. The results of this study, along with other research on processing differences, suggest systemic differences in the trajectories and outcomes of persons found NCRMD need to be better understood to guide national policies and practices.

  12. The national trajectory project of individuals found not criminally responsible on account of mental disorder in Canada. Part 3: trajectories and outcomes through the forensic system.

    Science.gov (United States)

    Crocker, Anne G; Charette, Yanick; Seto, Michael C; Nicholls, Tonia L; Côté, Gilles; Caulet, Malijai

    2015-03-01

    To examine the processing and Review Board (RB) disposition outcomes of people found not criminally responsible on account of mental disorder (NCRMD) across the 3 most populous provinces in Canada. Although the Criminal Code is federally legislated, criminal justice is administered by provinces and territories. It follows that a person with mental illness who comes into conflict with the law and subsequently comes under the management of a legally mandated RB may experience different trajectories across jurisdictions. The National Trajectory Project examined 1800 men and women found NCRMD in British Columbia (n = 222), Quebec (n = 1094), and Ontario (n = 484) between May 2000 and April 2005, followed until December 2008. We found significant interprovincial differences in the trajectories of people found NCRMD, including time detained in hospital and time under the supervision of an RB. The odds of being conditionally or absolutely discharged by the RB varied across provinces, even after number of past offences, diagnosis at verdict, and most severe index offence (all covariates decreased likelihood of discharge) were considered. Considerable discrepancies in the application of NCRMD legislation and the processing of NCRMD cases through the forensic system across the provinces suggests that fair and equitable treatment under the law could be enhanced by increased national integration and collaboration.

  13. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  14. 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

  15. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  16. Projectables

    DEFF Research Database (Denmark)

    Rasmussen, Troels A.; Merritt, Timothy R.

    2017-01-01

    CNC cutting machines have become essential tools for designers and architects enabling rapid prototyping, model-building and production of high quality components. Designers often cut from new materials, discarding the irregularly shaped remains. We introduce ProjecTables, a visual augmented...... reality system for interactive packing of model parts onto sheet materials. ProjecTables enables designers to (re)use scrap materials for CNC cutting that would have been previously thrown away, at the same time supporting aesthetic choices related to wood grain, avoiding surface blemishes, and other...... relevant material properties. We conducted evaluations of ProjecTables with design students from Aarhus School of Architecture, demonstrating that participants could quickly and easily place and orient model parts reducing material waste. Contextual interviews and ideation sessions led to a deeper...

  17. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...

  18. The National Trajectory Project of Individuals Found Not Criminally Responsible on Account of Mental Disorder in Canada. Part 2: The People Behind the Label

    Science.gov (United States)

    Crocker, Anne G; Nicholls, Tonia L; Seto, Michael C; Charette, Yanick; Côté, Gilles; Caulet, Malijai

    2015-01-01

    Objective: To examine the psychosocio-criminological characteristics of not criminally responsible on account of mental disorder (NCRMD)–accused people and compare them across the 3 most populous provinces. In Canada, the number of people found NCRMD has risen during the past 20 years. The Criminal Code is federally legislated but provincially administered, and mental health services are provincially governed. Our study offers a rare opportunity to observe the characteristics and trajectories of NCRMD–accused people. Method: The National Trajectory Project examined 1800 men and women found NCRMD in British Columbia (n = 222), Quebec (n = 1094), and Ontario (n = 484) between May 2000 to April 2005, followed until December 2008. Results: The most common primary diagnosis was a psychotic spectrum disorder. One-third of NCRMD–accused people had a severe mental illness and a concomitant substance use disorder, with British Columbia having the highest rate of dually diagnosed NCRMD–accused people. Most accused people (72.4%) had at least 1 prior psychiatric hospitalization. Two-thirds of index NCRMD offences were against the person, with a wide range of severity. Family members, followed by professionals, such as police and mental health care workers, were the most frequent victims. Quebec had the highest proportion of people with a mood disorder and the lowest median offence severity. There were both interprovincial differences and similarities in the characteristics of NCRMD–accused people. Conclusions: Contrary to public perception, severe violent offenses such as murder, attempted murder or sexual offences represent a small proportion of all NCRMD verdict offences. The results reveal a heterogeneous population regarding mental health and criminological characteristics in need of hierarchically organized forensic mental health services and levels of security. NCRMD–accused people were well known to civil psychiatric services prior to being found NCRMD

  19. Dynamic and static factors associated with discharge dispositions: the national trajectory project of individuals found not criminally responsible on account of mental disorder (NCRMD) in Canada.

    Science.gov (United States)

    Crocker, Anne G; Nicholls, Tonia L; Charette, Yanick; Seto, Michael C

    2014-09-01

    The majority of individuals found not criminally responsible on account of mental disorder (NCRMD) in Canada spend some time in hospital before they are conditionally or absolutely (no conditions) discharged to the community by a legally mandated review board. By law, the decision to conditionally discharge an individual found NCRMD should be guided by the need to protect the public, the mental condition of the accused, and the other needs of the accused, especially regarding his/her community reintegration. At the time of this study, Canadian legislation and case law required that the review board disposition should be the "least onerous and least restrictive" possible for the accused. This means that, if there is no evidence that the person poses a significant risk to public safety, he/she must be released. However, the Canadian Criminal Code does not specify the criteria that must be considered when making this risk assessment. This leads to two questions. (1) What predicts review board dispositions? (2) To what extent do disposition determinations reflect evidence-based practices? The present study examined dynamic and static predictors of detention in custody, conditional discharge (CD), and absolute discharge (AD) dispositions among persons found NCRMD across the three largest provinces in Canada. The National Trajectory Project (NTP) examined men and women found NCRMD in British Columbia (BC), Québec (QC), and Ontario (ON) between May 2000 and April 2005, followed until December 2008. For the purposes of this study, individuals who had at least one hearing with a review board were extracted from the NTP dataset (N = 1794: QC = 1089, ON = 483, BC = 222). Over the course of the study, 6743 review board hearings were examined (QC = 3505, ON = 2185, BC = 1053). Despite advances in the risk assessment field, presentation of a comprehensive structured risk assessment to the review board was not the norm. Yet our findings suggest that

  20. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  1. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  2. Green Accounts of Christianshavn (VB)

    DEFF Research Database (Denmark)

    Østerby, Peder; Pedersen, Bjørn; Jørgensen, Michael Søgaard

    1999-01-01

    The project was to develope a Green Account of 1998. It is based on public data, the questionnaries filled out by 300 residents and some interviewes.The final account of '98 included 10 subjects which follows up on the '97 account. Besides that it presents two new subjects - the marked...

  3. Social accounting matrix and the effects of economic reform on health price index and household expenditures: Evidence from Iran.

    Science.gov (United States)

    Keshavarz, Khosro; Najafi, Behzad; Andayesh, Yaghob; Rezapour, Aziz; Abolhallaj, Masoud; Sarabi Asiabar, Ali; Hashemi Meshkini, Amir; Sanati, Ehsan; Mirian, Iman; Nikfar, Shekoofeh; Lotfi, Farhad

    2017-01-01

    Background: Socioeconomic indicators are the main factors that affect health outcome. Health price index (HPI) and households living costs (HLC) are affected by economic reform. This study aimed at examining the effect of subsidy targeting plan (STP) on HPI and HLC. Methods: The social accounting matrix was used to study the direct and indirect effects of STP. We chose 11 health related goods and services including insurance, compulsory social security services, hospital services, medical and dental services, other human health services, veterinary services, social services, environmental health services, laundry& cleaning and dyeing services, cosmetic and physical health services, and pharmaceutical products in the social accounting matrix to examine the health price index. Data were analyzed by the I-O&SAM software. Results: Due to the subsidy release on energy, water, and bread prices, we found that (i) health related goods and services groups' price index rose between 33.43% and 77.3%, (ii) the living cost index of urban households increased between 48.75% and 58.21%, and (iii) the living cost index of rural households grew between 53.51% and 68.23%. The results demonstrated that the elimination of subsidy would have negative effects on health subdivision and households' costs such that subsidy elimination increased the health prices index and the household living costs, especially among low-income families. The STP had considerable effects on health subdivision price index. Conclusion: The elimination or reduction of energy carriers and basic commodities subsidies have changed health price and households living cost index. Therefore, the policymakers should consider controlling the price of health sectors, price fluctuations and shocks.

  4. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  5. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  6. Determining a Consistent Set of Accounting and Financial Reporting Standards : A Research Note Based on the IASB-FASB Conceptual Framework Revision Project

    OpenAIRE

    Le Manh-Béna, Anne; Ramond, Olivier,

    2011-01-01

    Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What information set should financial reporting provide? We show that the perceived need of a Framework has resulted in practice in weak usefulness We ...

  7. Robotic and artificial intelligence for keyhole neurosurgery: the ROBOCAST project, a multi-modal autonomous path planner.

    Science.gov (United States)

    De Momi, E; Ferrigno, G

    2010-01-01

    The robot and sensors integration for computer-assisted surgery and therapy (ROBOCAST) project (FP7-ICT-2007-215190) is co-funded by the European Union within the Seventh Framework Programme in the field of information and communication technologies. The ROBOCAST project focuses on robot- and artificial-intelligence-assisted keyhole neurosurgery (tumour biopsy and local drug delivery along straight or turning paths). The goal of this project is to assist surgeons with a robotic system controlled by an intelligent high-level controller (HLC) able to gather and integrate information from the surgeon, from diagnostic images, and from an array of on-field sensors. The HLC integrates pre-operative and intra-operative diagnostics data and measurements, intelligence augmentation, multiple-robot dexterity, and multiple sensory inputs in a closed-loop cooperating scheme including a smart interface for improved haptic immersion and integration. This paper, after the overall architecture description, focuses on the intelligent trajectory planner based on risk estimation and human criticism. The current status of development is reported, and first tests on the planner are shown by using a real image stack and risk descriptor phantom. The advantages of using a fuzzy risk description are given by the possibility of upgrading the knowledge on-field without the intervention of a knowledge engineer.

  8. National Account Energy Alliance Final Report for the Basin Electric Project at Northern Border Pipeline Company's Compressor Station #7, North Dakota

    Energy Technology Data Exchange (ETDEWEB)

    Sweetzer, Richard [Exergy Partners Corp.; Leslie, Neil [Gas Technology Institute

    2008-02-01

    A field research test and verification project was conducted at the recovered energy generation plant at Northern Border Pipeline Company Compressor Station #7 (CS#7) near St. Anthony. Recovered energy generation plant equipment was supplied and installed by ORMAT Technologies, Inc. Basin Electric is purchasing the electricity under a purchase power agreement with an ORMAT subsidiary, which owns and operates the plant.

  9. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  10. THE END OF THE OFF-BALANCE SHEET IN PROJECT FINANCE: A STUDY OF ACCOUNTING ASPECTS IN THE CONSOLIDATION OF SPECIFIC PURPOSE ENTITIES

    OpenAIRE

    Szuster, Natan; Marques, José Augusto Veiga da Costa; Santos, Odilanei Morais dos; Hoory, Rafael; Amaral, Marco Aurélio; Alves, Claudio Ribeiro Rodrigues

    2008-01-01

    With the objective of presenting the main characteristics of project finance and in order to discuss the principal effects of the consolidation of special purpose companies according to Brazilian, International and North-American rules, an exploratory-bibliographical study was carried out, focusing on Petrobras as a primary example. In compliance with CVM Instruction 408/04, public companies are obliged to include SPC in their consolidated financial statements whenever the essence of the rela...

  11. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  12. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

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

  13. The national trajectory project of individuals found not criminally responsible on account of mental disorder. Part 5: how essential are gender-specific forensic psychiatric services?

    Science.gov (United States)

    Nicholls, Tonia L; Crocker, Anne G; Seto, Michael C; Wilson, Catherine M; Charette, Yanick; Côté, Gilles

    2015-03-01

    To state the sociodemographic characteristics, mental health histories, index offence characteristics, and criminal histories of male and female forensic psychiatric patients. Clinicians and researchers advocate that mental health and criminal justice organizations implement gender-specific services; however, few studies have sampled forensic patients to evaluate the extent to which men's and women's treatment and management needs are different. Data were collected from Review Board files from May 2000 to April 2005 in the 3 largest Canadian provinces. Using official criminal records, participants were followed for 3 to 8 years, until December 2008. The final sample comprised 1800 individuals: 15.6% were women and 84.4% were men. There were few demographic differences, but women had higher psychosocial functioning than men. Both men and women had extensive mental health histories; women were more likely diagnosed with mood disorders and PDs and men were more likely diagnosed with schizophrenia spectrum disorders and SUDs. The nature of the index offence did not differ by gender, except women were more likely to have perpetrated murders and attempted murders. For offences against a person, women were more likely to offend against offspring and partners and less likely to offend against strangers, compared with men. Women had significantly less extensive criminal histories than men. Not criminally responsible on account of mental disorder-accused women have a distinct psychosocial, clinical, and criminological profile from their male counterparts, which may suggest gender-specific assessment, risk management, and treatment in forensic services could benefit patients. The findings are also consistent with traditional models (Risk-Need-Responsivity) and ultimately demonstrate the importance of individual assessment and client-centred services.

  14. Management trajectories in the type 2 diabetes Integrated Delivery System project in Taiwan: accounting for behavioral therapy, nutrition education and therapeutics.

    Science.gov (United States)

    Chang, Hsing-Yi; Wahlqvist, Mark L; Liu, Wen-Ling; Lee, Meei-Shyuan; Shin, Shyi-Jang; Li, Yu-Sheng; Chang, Chih-Jen; Chang, Chwen-Tzuei; Fuh, Mao-Tsu; Yang, Hung-Jen; Tai, Tong-Yuan; Hsu, Chih-Cheng

    2014-01-01

    Glycated hemoglobin (HbA1c) assessment is basic to diabetes management. Little is done to describe the whole spectrum of the trajectory, its related temporal patterns of metabolic indices, and comorbidities. This was a longitudinal study. In the Diabetes Management through Integrated Delivery System project in Taiwan, enrollees had diabetes, but no major comorbidities. They were randomized into intensive or conventional education (health, diet and exercise) groups. HbA1c was classified by a groupbased trajectory model on the basis of repeated six-monthly measurements. We analyzed data from 1091 subjects who had at least two measurements on HbA1c. HbA1c exhibited three distinct ranges of low (42-53 mmol/mol), intermediate (64-75 mmol/mol) and high (97 mmol/mol), all of which persisted for 4.5 years regardless of receiving intensive education or not. Temporal changes and a time-group interaction were found for triglycerides, total cholesterol, HDL-C and LDL-C. The high trajectory was associated with the major co-morbidities of retinopathy, nephropathy, neuropathy, stroke, hypoglycemia, and ketoacidosis. Patients in the intensive education group (62.4%), which were equally distributed in the three trajectories, had significantly lower HbA1cs (-0.14%= -1.5 mmol/mol, p=0.026). The intermediate trajectory patients with intensive education had HbA1cs higher than the low trajectory patients with conventional education (β=0.189, p=0.033). Though not significant, a similar pattern was found for DM education in the high group (β=0.223, p=0.154). Novel strategies beyond current education and pharmacotherapeutic regimens are needed to lower HbA1c at least 11 mmol/mol for the high HbA1c group to minimize comorbidities.

  15. 14 CFR 152.305 - Accounting records.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost information...

  16. Social accounting in Albania

    Directory of Open Access Journals (Sweden)

    Gentiana Filipi

    2014-03-01

    Full Text Available Social accounting is the process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large. This research paper is focused on the concepts of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region. The paper aims to reveal the Albanian reality, as a country with strong aspiration toward EU. For this purpose we have analysed the main initiatives and projects implemented in the region and in Albania aimed at developing corporate social responsibility (CSR. This paper examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS. The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting. We believe that this research may serve as a starting point for further studies on this topic. This paper concludes that social and environmental reporting practices are increasing day by day in the region. In Albania the awareness of CSR and how it can be applied is still quite low, perceived mainly as an opportunity to adopt international standards and engage in environmental protection. Hence we believe that improvements in quality of environmental financial reporting are required.

  17. Cost accounting in ECN

    International Nuclear Information System (INIS)

    Wout, E.L.; Bever Donker, J.M. van.

    1979-01-01

    A five year planning is made in which the available money is distributed to the expected programmes. This five year plan is used as basis for working plan and budget for the next year. In the working plan all financial means are divided into kinds of costs, cost centres and cost units. Based on this working plan and the relevant budgets the tariffs are calculated per working centre (cost centre). The tariffs are fixed for a whole year. Up till now these tariffs are also basis for the cost unit accounting at the end of the year together with the results of the time registration. The estimated work shop services for the working centres are included in the tariffs. For the allocation of overhead costs ECN uses dynamic keys. Depreciation costs with respect to instruments, investments etc. are determined per working centre according to a computer programme. The cost unit related costs are charged directly to cost unit. This implies that project related in instruments are looked upon as running costs. In the future we will try to refine the present cost accounting system still further in this way that we will look upon a cost centre as a profit centre. Furthermore we will try to analyse the tariff and calculation deviations and under/over occupation deviations afterwards (post calculation). The information provided to the management knows a hierachic construction: project information to projectleader, programme (compound projects) information to programme coordinator, cost centre summary to department heads, attention area (compound programme) information to programme coordinator and managing director, ECN research (compound attention areas) information to general management, information re kind of costs to relevant persons, f.e. surveys of expenditure for part time personnel to personnel bureau. The information is provided by the department of Finance and Administrative Organisation. The entire scope of cost accounting is the responsibility of the head of the department

  18. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  19. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

  20. OAS :: Accountability :: Program and Project Evaluation Reports

    Science.gov (United States)

    Social Media Facebook @oasofficial Facebook Twitter @oas_official Twitter Newsletters Documents OAS Technology Social Development Summits of the Americas Sustainable Development T Telecommunications Terrorism Tourism Trade Treaties and Agreements W Women Y Youth Strategic Partners Permanent Observers Civil Society

  1. A partial account of presupposition projection

    NARCIS (Netherlands)

    Beaver, D.; Krahmer, E.J.

    2001-01-01

    In this paper it is shown how a partial semantics for presuppositions can be given which is empirically more satisfactory than its predecessors, and how this semantics can be integrated with a technically sound, compositional grammar in the Montagovian fashion. Additionally, it is argued that the

  2. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

    Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

  3. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  4. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

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

  5. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

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

  6. New Federal Cost Accounting Regulations

    Science.gov (United States)

    Wolff, George J.; Handzo, Joseph J.

    1973-01-01

    Discusses a new set of indirect cost accounting procedures which must be followed by school districts wishing to recover any indirect costs of administering federal grants and contracts. Also discusses the amount of indirect costs that may be recovered, computing indirect costs, classifying project costs, and restricted grants. (Author/DN)

  7. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  8. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

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

  9. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

    The functions and activities of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) accounting area is outlined together with a detailed description of the nuclear accounting system used by the bilateral organization

  10. Project Temporalities

    DEFF Research Database (Denmark)

    Tryggestad, Kjell; Justesen, Lise; Mouritsen, Jan

    2013-01-01

    Purpose – The purpose of this paper is to explore how animals can become stakeholders in interaction with project management technologies and what happens with project temporalities when new and surprising stakeholders become part of a project and a recognized matter of concern to be taken...... into account. Design/methodology/approach – The paper is based on a qualitative case study of a project in the building industry. The authors use actor-network theory (ANT) to analyze the emergence of animal stakeholders, stakes and temporalities. Findings – The study shows how project temporalities can...... multiply in interaction with project management technologies and how conventional linear conceptions of project time may be contested with the emergence of new non-human stakeholders and temporalities. Research limitations/implications – The study draws on ANT to show how animals can become stakeholders...

  11. Delphi Accounts Receivable Module -

    Data.gov (United States)

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  12. The Ethiopian Flora Project

    DEFF Research Database (Denmark)

    Demissew, Sebsebe; Brochmann, Christian; Kelbessa, Ensermu

    2011-01-01

    The account reviews and analyses the scietific projects derived from activities in connection with the Ethiopian Flora Project, including the [Ethiopian] Monocot Project, the Afro-alpine "Sky-island" project, the Vegetation and Ecological Conditions of Plantations Project, the Fire Ecology Projec...

  13. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  14. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  15. Accounting Information Systems Implementation and Management Accounting Change

    Directory of Open Access Journals (Sweden)

    Bredmar Krister

    2014-09-01

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

  16. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  17. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

    Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

  18. Accounting as Myth Maker

    Directory of Open Access Journals (Sweden)

    Kathy Rudkin

    2007-06-01

    Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.

  19. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  20. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  1. 42 CFR 54.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54.10 Section 54.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE... PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS GRANTS § 54.10 Fiscal accountability. (a) Religious...

  2. Cost Accounting in the Automated Manufacturing Environment

    Science.gov (United States)

    1988-06-01

    1 NAVAL POSTGRADUATE SCHOOL M terey, California 0 DTIC II ELECTE R AD%$° NO 0,19880 -- THESIS COST ACCOUNTING IN THE AUTOMATED MANUFACTURING...PROJECT TASK WORK UNIT ELEMENT NO. NO NO ACCESSION NO 11. TITLE (Include Security Classification) E COST ACCOUNTING IN THE AUTOMATED MANUFACTURING...GROUP ’" Cost Accounting ; Product Costing ; Automated Manufacturing; CAD/CAM- CIM 19 ABSTRACT (Continue on reverse if necessary and identify by blo

  3. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

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

  4. Counting, accounting, and accountability: Helen Verran's relational empiricism.

    Science.gov (United States)

    Kenney, Martha

    2015-10-01

    Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

  5. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  6. Keeping Books of Account

    OpenAIRE

    2009-01-01

    Books of account are a record of a company’s income and spending. These records may be kept in paper or electronic form. The books of account contain the information for preparing the company’s annual financial statements.

  7. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  8. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

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

  9. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  10. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

    Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

  11. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

    Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

  12. Designing account management organizations

    NARCIS (Netherlands)

    Hart, van der H.W.C.; Kempeners, M.A.

    1999-01-01

    Organizational structures of account management systems are one of the most interesting and controversial parts of account management systems, because of the variety of organizational options that are available. The main focus is on the organization of account management systems and particularly on

  13. Lo Strategic Management Accounting

    OpenAIRE

    G. INVERNIZZI

    2005-01-01

    Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.

  14. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  15. 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,…

  16. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  17. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  18. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  19. 7 CFR 3560.306 - Reserve account.

    Science.gov (United States)

    2010-01-01

    ... be deemed to contain surplus funds when the balance at the end of the housing project's fiscal year...) As projects age, the required reserve account level may be adjusted to meet anticipated “life-cycle..., identity-of-interest, cost-reasonableness, and construction management apply to any work or services paid...

  20. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

    An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

  1. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

    The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

  2. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

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

  3. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

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

  4. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  5. Storytelling in Projects

    DEFF Research Database (Denmark)

    Munk-Madsen, Andreas; Andersen, Peter Bøgh

    2006-01-01

    project managers should not only be concerned with project plans, but also with project stories. In this paper we explore some basic principles for transforming project plans into appealing stories. We discuss what may happen to stories once they are released into public space. And we illustrate how......Plans and stories are two different ways of communicating about projects. Project plans are formalized descriptions, primarily supporting coordination. Project stories are accounts whose primary function is emotional appeal. Project stories influence the projects’ chances of success. Therefore...... the possibilities of telling favorable stories may have repercussions on the project planning....

  6. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

    Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.

  7. Cost accounting at the Deutsches Elektronen Synchrotron = DESY

    International Nuclear Information System (INIS)

    1979-01-01

    The cost accounting procedure, consisting of accountings of cost type, burden centers and over-all projects, makes available comprehensive information at regular intervals. This procedure assists in the acquisition of data concerning the costs of the individual projects, data which at the same time form the basis for determining internal services which can be activated or for the invoicing of outside contracts. In addition, the cost accounting can insure a detailed comparison of debits and assests, if corresponding standards are established for cost type, burden centers and over-all projects. The cost accounting print-outs, published quarterly, are put at the disposal of the project commission, among others, which oversees the handling of technical projects, from project application through the planning stage and execution until completion. Further evaluations are planned, in particular, concerning the introduction of company code numbers as well as the projection of cost accounting results into future planning considerations. (author)

  8. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  9. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

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

  10. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

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

  11. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

    Full Text Available The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

  12. Harmonisation of agricultural accounting

    OpenAIRE

    Jaroslav Sedláček

    2007-01-01

    This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is ...

  13. Accounting for carbon

    OpenAIRE

    Lovell, Heather; Sales de Aguiar, Thereza; Bebbington, Jan; Larrinaga-Gonzalez, Carlos; International Emissions Trading Association

    2010-01-01

    ACCA working in partnership with IETA This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience. Publisher PDF

  14. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

    .... foreign aid initiative. The Millennium Challenge Account (MCA) provides assistance through a competitive selection process to developing nations that are pursing political and economic reforms in three areas...

  15. Cash Advance Accounting: Accounting Regulations and Practices

    OpenAIRE

    Aristita Rotila

    2012-01-01

    It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate...

  16. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  17. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

    Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

  18. Computerizing the Accounting Curriculum.

    Science.gov (United States)

    Nash, John F.; England, Thomas G.

    1986-01-01

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

  19. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  20. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

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

  1. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  2. Towards ecosystem accounting

    NARCIS (Netherlands)

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

    2015-01-01

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

  3. Accountability: Brand L.

    Science.gov (United States)

    Lessinger, Leon M.

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

  4. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  5. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  6. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

    This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

  7. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  8. PLATO IV Accountancy Index.

    Science.gov (United States)

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  9. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  10. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

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

  11. Green accounting for greener energy

    International Nuclear Information System (INIS)

    Stanojevic, M.; Vranes, S.; Goekalp, I.

    2010-01-01

    The first step towards the widespread use of renewable energy sources and preservation of our environment for the people of the future is to adopt the ''green accounting'' standards that translate socially and environmentally responsible behavior into monetary terms, the only language businesses understand. These standards have the potential of switching on the red light for all pollution-causing power plants, and those depleting the natural capital in any way, be it over-harvesting the forests, or exhausting the underground treasures - coal, oil, natural gas, etc. This paper will show how green accounting can help in changing the focus from the economic welfare to the total societal welfare, acknowledging the fact that human society is an integral part of the natural world. The paper will also briefly present the software developed by the authors that introduce the green accounting principles into the investment appraisal process, aiming at encouraging investments into renewable energy. The tool is also useful as a platform facilitating calibration of economic/financial instruments, like environmental taxes of governmental incentives, that are usually to boost renewable energy sector. The comparative analysis of investment into biofuel-powered combined heat and power production plant using two types of investment valuation standards, one based on conventional cash-flow analysis, the other based on green-accounting standards is detailed in the paper. The analysis is performed as a part of the European Commission Framework Program Project AFTUR, undertaken by the consortium consisting of respectful European Research Establishments in renewable energy area as well as major European biofuel-powered turbine producers. The results show that the wider adoption of green accounting standards would induce the unprecedented growth of the renewable energy sector, because it would make the investment into renewable energy attractive for investors. (author)

  12. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

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

  13. When accounting was economics

    Directory of Open Access Journals (Sweden)

    Mieczysław Dobija

    2015-04-01

    Full Text Available The presented considerations and reflections aim to search for the beginning of accounting in terms of both ideas and procedures that make up a system that is operative in practice. The thesis that the economic calculus and procedures forming an accounting system have existed since the beginnings of civilization seems to be sufficiently justified. It should, however, be recognized that there was an initial activation period of civilization processes. Research has led to the conclusion that it was accounting for labor, not capital, that served communities from their beginnings. However, on the basis of theory, labor and capital are two related categories and both lead to double-entry, which is a characteristic feature of accounting. In the days before the creation of writing, tokens were used for thousands of years for recording and accounting purposes, being a useful tool in maintaining balance in the socio-economic system. The development of city-states and the emergence of writing techniques have improved the system by replacing token records on clay tablets. The dominance of labor accounting continued until the eleventh century BC, to the dark ages. Contemporary accounting, although geared more to the measurement of capital and its changes in the economic processes, still continues to operate according to the old paradigm and is focused on inputs in their historical cost perspective.

  14. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

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

  15. THE STAGES OF ACCOUNTING POLICIES FORMATION

    Directory of Open Access Journals (Sweden)

    Sofiia Kafka

    2017-03-01

    Full Text Available In the article the research of the existing scientists’ approaches to the procedure of the company accounting policy formation have been done, their critical analysis has been made, the major groups of issues and problems raised in scientific works have been found out, and those ones, which require the further up-to- date refinement, have been identified: the formation of the stages in projecting of the accounting policy in accordance with requirements of legislation. For the purposes of study the methods of analysis and synthesis, systematic approach to study the process of developing the company accounting policy and logical method and simulation to systematize the information support of the processes mentioned have been used. As a result, a comprehensive approach to the formation of accounting policy has been worked out, the author's vision of the stages in projecting of the accounting policy and their contents has been also proposed and disclosed in details. Key words: accounting policy, accounting, elements of accounting policy, information support, financial position, simulation, reliable information.  

  16. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

    The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view...... that factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....

  17. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

    In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO 2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO 2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data

  18. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  19. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

    The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environmental statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development. (author). 19 refs, 2 figs, 2 tabs

  20. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

    Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic

  1. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

    Preface / Legal and Conceptual Framework of Accounting in Japan / Setting Accounting Standards in Japan - The American Influence and The Present Status / Accounting Education and Profession in Japan / The International Harmonization of Accounting Standards / The Accounting Standard Setting in Japan and Its Responses to International Accounting Standards / Selected Bibliography for Accounting in Japan

  2. THE STAGES OF ACCOUNTING POLICIES FORMATION

    OpenAIRE

    Kafka, Sofiia

    2017-01-01

    In the article the research of the existing scientists’ approaches to the procedure of the company accounting policy formation have been done, their critical analysis has been made, the major groups of issues and problems raised in scientific works have been found out, and those ones, which require the further up-to- date refinement, have been identified: the formation of the stages in projecting of the accounting policy in accordance with requirements of legislation. For the purposes of stud...

  3. Revisiting the roles of accounting in society

    OpenAIRE

    Walker, Stephen

    2016-01-01

    In order to facilitate the development of new research agendas, pioneering authors in AOS embarked on difficult journeys in search of the interconnections between accounting and the social. Contributions such as Burchell et al (1980) located a number of roles of accounting in society and inspired agenda-shifting historical investigations. However, as Hopwood (1985) recognised, the participation of historians in this project requires reinvestments in theoretical and epistemological thinking. T...

  4. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  5. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

    .... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

  6. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

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

  7. Whole of Government Accounts

    DEFF Research Database (Denmark)

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

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

  8. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

    Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

  9. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  10. Species accounts. Chapter 4

    Science.gov (United States)

    Margaret K. Trani; W. Mark Ford; Brian R., eds. Chapman

    2007-01-01

    Narrative accounts for each species are presented by several authors in a consistent format to convey specific information relative to that mammal. The orders are arranged phylogenetically; families and species are arranged alphabetically to facilitate finding a particular species.

  11. Automated Analysis of Accountability

    DEFF Research Database (Denmark)

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

    that the system can detect the misbehaving parties who caused that failure. Accountability is an intuitively stronger property than verifiability as the latter only rests on the possibility of detecting the failure of a goal. A plethora of accountability and verifiability definitions have been proposed...... in the literature. Those definitions are either very specific to the protocols in question, hence not applicable in other scenarios, or too general and widely applicable but requiring complicated and hard to follow manual proofs. In this paper, we advance formal definitions of verifiability and accountability...... that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...

  12. Management accounting for hospitals

    African Journals Online (AJOL)

    information for further analysis within the medical fraternity, often predominantly for ... account for the various aspects from a financial perspective. The divide between ... decision-making, which enhances health care delivery. To succeed, the ...

  13. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

    Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open ...

  14. The marketization of accountancy

    OpenAIRE

    Picard, Claire-France

    2015-01-01

    The 1980s were marked by the introduction of marketing expertise into the accounting field as an influential area of knowledge. Previously disregarded and even formally forbidden by the profession, marketing initiatives became essential for the advancement of an increasingly profit-centered practice. Within just a few years, marketing became an obligatory passage point within accountancy in order to attract and maintain clientele, recruit qualified staff, and retain competent employees. Based...

  15. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...

  16. 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...

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

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

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

  18. Background of the Degree in Public Accounting

    Directory of Open Access Journals (Sweden)

    José G. Vargas-Hernández

    2012-08-01

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

  19. Incorporating sustainability into accounting curricula

    DEFF Research Database (Denmark)

    Hazelton, James; Haigh, Matthew

    2010-01-01

    . The first author introduced sustainability-related material into a core technical accounting unit and created an elective unit. The second author participated with students to evaluate critically social reports of employers, current and potential. In terms of an objective of bringing reflexivity......This paper chronicles the journey of two projects that sought to incorporate principles of sustainable development into predominantly technical postgraduate accounting curricula. The design and delivery of the projects were informed by Freirian principles of praxis and critical empowerment...... as vocational skills) add to the difficulties for sustainability in penetrating already overcrowded curricula....

  20. Project stakeholder management

    CERN Document Server

    Eskerod, Pernille

    2013-01-01

    Carrying out a project as planned is not a guarantee for success. Projects may fail because project management does not take the requirements, wishes and concerns of stakeholders sufficiently into account. Projects can only be successful though contributions from stakeholders. And in the end, it is the stakeholders that evaluate whether they find that the project is a success. To manage stakeholders effectively, you need to know your stakeholders, their behaviours and attitudes towards the project. In Project Stakeholder Management, the authors give guidance on how to adopt an analytical and s

  1. Choice of large projects

    Energy Technology Data Exchange (ETDEWEB)

    Harris, R

    1978-08-01

    Conventional cost/benefit or project analysis has generally not taken into account circumstances in which the project under consideration is large enough that its introduction to the economy would have significant general equilibrium effects. In this paper, rules are examined that would indicate whether such large projects should be accepted or rejected. The rules utilize information yielded by before-project and after-project equilibrium prices and production data. Rules are developed for the undistorted ''first-best'' case, the case in which the fixed costs of the project are covered by distortionary taxation, and for the case of projects producing public goods. 34 references.

  2. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

  3. FERC perspectives on nuclear fuel accounting issues

    International Nuclear Information System (INIS)

    McDanal, M.W.

    1986-01-01

    The purpose of the presentation is to discuss the treatment of nuclear fuel and problems that have evolved in industry practices in accounting for fuel. For some time, revisions to the Uniform System of Accounts have been considered with regard to the nuclear fuel accounts. A number of controversial issues have been encountered on audits, including treatment of nuclear fuel enrichment charges, costs associated with delays in enrichment services, the treatment and recognition of fuel inventories in excess of current or projected needs, and investments in and advances to mining and milling companies for future deliveries of nuclear fuel materials. In an effort to remedy the problems and to adapt the Federal Energy Regulatory Commission's accounting to more easily provide for or point out classifications for each problem area, staff is reevaluating the need for contemplated amendments to the Uniform System of Accounts

  4. 14 CFR 151.127 - Accounting and audit.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting and audit. 151.127 Section 151...) AIRPORTS FEDERAL AID TO AIRPORTS Rules and Procedures for Advance Planning and Engineering Proposals § 151.127 Accounting and audit. The requirements of § 151.55 relating to accounting and audit of project...

  5. Accounting Considerations in Public Sector Risk Management Pools.

    Science.gov (United States)

    Commons, Harriet V.

    1987-01-01

    The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

  6. Changes in Accounting Education Include Increased Use of Writing Tasks.

    Science.gov (United States)

    McCleary, Bill

    1997-01-01

    The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

  7. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... by not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and accurate...

  8. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

    Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.

  9. International Business Cycle Accounting

    OpenAIRE

    Keisuke Otsu

    2009-01-01

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

  10. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

  11. The Agency's accounts for 1968

    International Nuclear Information System (INIS)

    1969-08-01

    General Fund A. Operational programme - 1968: Summary statement for General Fund and Operating Funds as at 31 December 1968 1. Status of funds as at 31 December 1968 2. Summary of obligations and expenditures during 1968 3. Summary of assets and liabilities as at 31 December 1968 B. Operating Fund I: Summary of funds available, obligations and expenditures during 1968 and unobligated balance as at 31 December 1968 C. Operating Fund II: Summary of obligations and expenditures during 1968 and unliquidated obligations by recipient Member States as at 31 December 1968 IV. Special Account: Central Funds-in-Trust Technical Assistance Programme for the Democratic Republic of the Congo: Status of funds as at 31 December 1968 V. Special Account: Saudi Arabian Project Trust Fund: Status of funds as at 31 December 1968 VI. Special Account: Joint research programme of the Agency and the United States Atomic Energy Commission: Status of funds as at 31 December 1968 VII. Special Account: Special fellowships offered by the Union of Soviet Socialist Republics: Status of funds as at 31 December 1968 VIII. Special Account: Venezuelan Project Trust Fund: Status of funds as at 31 December 1968 IX. United Nations Development Programme: Technical Assistance A. Status of funds as at 31 December 1968 B. Obligations incurred: Project costs for the period 1 January to 31 December 1968 X. United Nations Development Programme: Special Fund A. Status of funds for the year ended 31 December 1968 B. Special Fund Executing Agency Overhead Costs: Status of funds as at 31 December 1968 SCHEDULES A. Current accounts and deposit accounts at banks as at 31 December 1968 1. Current accounts at banks 2. Deposit accounts at banks B. Outstanding contributions due from Member States 1. Outstanding contributions to prior years' Regular Budgets as at 31 December 1968 2. Voluntary contributions pledged to the General Fund for 1965, 1966 and 1967, and outstanding as at 31 December 1968 C. Member States

  12. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

    institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light...

  13. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

    Dalgaard, Carl-Johan Lars; Hansen, Casper Worm; Strulik, Holger

    2017-01-01

    The Fetal Origins hypothesis has received considerable empirical support, both within epidemiology and economics. The present study compares the ability of two rival theoretical frameworks in accounting for the kind of path dependence implied by the Fetal Origins Hypothesis. We argue that while...

  14. Narrative accounting disclosures

    NARCIS (Netherlands)

    Aerts, Walter; Clubb, C.; Imam, S.

    2015-01-01

    Narrative accounting disclosures are an integral part of the corporate financial reporting package. They are deemed to provide a view of the company “through the eyes of management”. The narratives represent management's construal of corporate events and are largely discretionary. Research in

  15. Account 1983-84

    International Nuclear Information System (INIS)

    1984-01-01

    Account prepared pursuant to section 3 (4) of the Radiological Protection Act 1970 of the receipts and payments of the National Radiological Protection Board for the year ended 31st March 1984; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 149 of 1983-84). (U.K.)

  16. Professional Capital as Accountability

    Science.gov (United States)

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  17. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this

  18. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  19. Accounting 202, 302.

    Science.gov (United States)

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  20. Accounting for Independent Schools.

    Science.gov (United States)

    Sonenstein, Burton

    The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

  1. Making Accounting Tutorials Enjoyable

    Science.gov (United States)

    Bargate, Karen

    2018-01-01

    This paper emanates from a case study which focussed on 15 Managerial Accounting and Financial Management (MAFM) students' "enjoyment" of learning MAFM in an 18-week Writing Intensive Tutorial (WIT) programme. Interactive Qualitative Analysis (IQA) was used for the research design and as a data analysis tool. Following IQA protocols…

  2. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...

  3. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...

  4. Activity Fund Accounting.

    Science.gov (United States)

    Cool, David W.

    1983-01-01

    Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

  5. The Limits of Accountability.

    Science.gov (United States)

    Bailey, Stephen K.

    This discussion, presented at the Regent's Trustees' Conference, February 1973, reviews the limits of accountability in higher education. Managerial efficiency is suggested to assist in eliminating educational and financial waste. This, however, is the secondary concept emphasized. The primary emphasis indicates the legitimacy of the claims that a…

  6. Consumption growth accounting

    NARCIS (Netherlands)

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

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

  7. STAR facility tritium accountancy

    International Nuclear Information System (INIS)

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

    2008-01-01

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

  8. From Polyfunctional to Monofunctional Accounting Dictionaries

    African Journals Online (AJOL)

    This article describes the theoretical foundation of the accounting dictionaries as well as its practical results. Furthermore, the implementation of the project shows how the constant interaction of lexicographical theory with practical dictionary work over a period of 10 years has led to lexicographical development and ...

  9. MATERIAL CONTROL ACCOUNTING INMM

    Energy Technology Data Exchange (ETDEWEB)

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  10. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

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

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

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

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

    OpenAIRE

    Turková, Lenka

    2009-01-01

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

  13. Conflicting demands in prison education and the need for context-specific, specialist training for prison educators: an account of the work of the Initial Teacher Training project for teachers and instructors in London prisons and offender learning

    Directory of Open Access Journals (Sweden)

    Jeanes, Julia

    2009-01-01

    Full Text Available Prison Education is regulated by legislative and institutional requirements as are other kinds of Learning and Skill provision, but it is also fundamentally affected by the custodial requirements of the British Legal system. This, together with the relative isolation that teaching staff face within an organisational culture which is peculiar to each prison, produces a learning culture that is very different from that of general Further Education. This paper discusses initial findings of the LONCETT Prison Education Research Project (2008, which aims to identify the specific professional training needs of prison educators in London. Findings from five of the eight prisons in London highlighted two main pedagogic issues that emerged as key aspects of prison education practice which require both specialist training input and further research: the fragmentation which characterises the learner experience; and the emotional stress produced in this environment, which impacts both upon prisoner-learners and teaching staff.

  14. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

  15. Accounting for the Poor

    OpenAIRE

    Robert M. Townsend

    2013-01-01

    Economists and other social scientists have long tried to understand the nature of poverty and how poor people make decisions. For example, T.W. Schultz, a Nobel Laureate, former professor of economics at the University of Chicago, and former president of the American Economic Association, spent his career working in development and agricultural economics. In his 1980 Nobel Prize acceptance speech, Schultz suggests that there is some accounting for the behavior of the poor in agriculture. "Fa...

  16. Account 1988-89

    International Nuclear Information System (INIS)

    1989-01-01

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author)

  17. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  18. Nuclear fuel accounting

    International Nuclear Information System (INIS)

    Aisch, D.E.

    1977-01-01

    After a nuclear power plant has started commercial operation the actual nuclear fuel costs have to be demonstrated in the rate making procedure. For this purpose an accounting system has to be developed which comprises the following features: 1) All costs associated with nuclear fuel shall be correctly recorded; 2) it shall be sufficiently flexible to cover also deviations from proposed core loading patterns; 3) it shall be applicable to different fuel cycle schemes. (orig./RW) [de

  19. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....

  20. Account 1988-89

    Energy Technology Data Exchange (ETDEWEB)

    1989-07-07

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author).

  1. Account 1989-90

    Energy Technology Data Exchange (ETDEWEB)

    1990-07-20

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1990 and Balance sheet as at 31 March 1990; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 493 of 1988-89). (author).

  2. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

    The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

  3. Listening: A Virtue Account

    Science.gov (United States)

    Rice, Suzanne; Burbules, Nicholas C.

    2010-01-01

    Background Context: Despite its significance for learning, listening has received very little attention in the philosophy of education literature. This article draws on the philosophy and educational thought of Aristotle to illuminate characteristics of good listening. The current project is exploratory and preliminary, seeking mainly to suggest…

  4. Iowa Community Colleges Accounting Manual.

    Science.gov (United States)

    Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

    This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

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

    OpenAIRE

    Peter, Winter

    2005-01-01

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

  6. THE NEW CHALLENGES OF PUBLIC INSTITUTIONS ACCOUNTING

    Directory of Open Access Journals (Sweden)

    DINA IONELA-CLAUDIA

    2014-08-01

    Full Text Available Accounting of public institutions is an area in the middle of change, at the beginning of the year 2104 being recorded changes are consistent with significant impact on such areas, general, accounting. Given that the transformation process of how reporting is in progress, I found it helpful to attend a study aiming at the transformation imposed by the new legislative package, but what are the main issues that might affect implementation of the project. We have identified three directions by which the Ministry of public finance requires changing, such as: adaptation of the chart of accounts used by public entities, the creation of a national system of monitoring, reporting, verification and control of the financial statements, legal commitments and budgets of public entities and increasing training of Heads of financial and accounting departments. This structure is designed and realized study.

  7. AVE project

    International Nuclear Information System (INIS)

    2004-01-01

    During 1998, ANAV began to optimize Human Resources to cope with the ERE and ANA-ANV integration. Project AVE was intended to achieve an orderly transfer of know-how, skills, attitudes and experiences. The most complex part was renovation of personnel with Operating Licenses. Nearly 140 people had joined the organization by late December 2003. This opportunity was seized to draw up a new Training Manual, and a common Initial Training Plan was designed for the two plants, accounting for the singularities of each one. The plan is divided into 5 modules: Common Training, Specific Training, PEI/CAT, Management, and on-the-job Training. The training environments were defined according to the nature of the capabilities to be acquired. Project AVE resulted in the merger of the Asco and Vandellos II Training services. (Author)

  8. CHINA ACCOUNTING REVIEW(CAR)

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    China Accounting Review(CAR)is a new accounting journal in Chinese,spon- sored by Peking University,Tsinghua University,Beijing National Accounting Insti- tute and ten more universities,and published by the Peking University Press.

  9. The Ethics of Creative Accounting

    OpenAIRE

    Amat, Oriol; Blake, John; Dowds, Jack

    2005-01-01

    The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to...

  10. Praktik-praktik Creative Accounting

    OpenAIRE

    Fajri, Aminul

    2013-01-01

    There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or...

  11. Anisotropic models to account for large borehole washouts to estimate gas hydrate saturations in the Gulf of Mexico Gas Hydrate Joint Industry Project Leg II Alaminos 21 B well

    Science.gov (United States)

    Lee, M.W.; Collett, T.S.; Lewis, K.A.

    2012-01-01

    Through the use of 3-D seismic amplitude mapping, several gashydrate prospects were identified in the Alaminos Canyon (AC) area of the Gulf of Mexico. Two locations were drilled as part of the Gulf of MexicoGasHydrate Joint Industry Project Leg II (JIP Leg II) in May of 2009 and a comprehensive set of logging-while-drilling (LWD) logs were acquired at each well site. LWD logs indicated that resistivity in the range of ~2 ohm-m and P-wave velocity in the range of ~1.9 km/s were measured in the target sand interval between 515 and 645 feet below sea floor. These values were slightly elevated relative to those measured in the sediment above and below the target sand. However, the initial well log analysis was inconclusive regarding the presence of gashydrate in the logged sand interval, mainly because largewashouts caused by drilling in the target interval degraded confidence in the well log measurements. To assess gashydratesaturations in the sedimentary section drilled in the Alaminos Canyon 21B (AC21-B) well, a method of compensating for the effect of washouts on the resistivity and acoustic velocities was developed. The proposed method models the washed-out portion of the borehole as a vertical layer filled with sea water (drilling fluid) and the apparent anisotropic resistivity and velocities caused by a vertical layer are used to correct the measured log values. By incorporating the conventional marine seismic data into the well log analysis, the average gashydratesaturation in the target sand section in the AC21-Bwell can be constrained to the range of 8–28%, with 20% being our best estimate.

  12. Accountability report - fiscal year 1997

    International Nuclear Information System (INIS)

    1998-01-01

    This document contains the US NRC's accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement

  13. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

    Full Text Available From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financialinstitutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.

  14. Historical Reflections on Accountability

    Directory of Open Access Journals (Sweden)

    Richard Ohmann

    2014-10-01

    Full Text Available Imagine that almost all academics think of ourselves as responsible to others, and, if pressed, might allow substitution of "accountable." Responsibility to our employers is contractual, and the professional ethos urges responsibility to students (our clients, to colleagues, and to vague but strong principles of intellectual conduct that obtain in our disciplines. The professional idea calls for responsibility to society as well: we earn our privileges not just by guarding and augmenting our special bodies of knowledge, but by undertaking to put those knowledges to work for the good of all.

  15. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  16. Automated nuclear materials accounting

    International Nuclear Information System (INIS)

    Pacak, P.; Moravec, J.

    1982-01-01

    An automated state system of accounting for nuclear materials data was established in Czechoslovakia in 1979. A file was compiled of 12 programs in the PL/1 language. The file is divided into four groups according to logical associations, namely programs for data input and checking, programs for handling the basic data file, programs for report outputs in the form of worksheets and magnetic tape records, and programs for book inventory listing, document inventory handling and materials balance listing. A similar automated system of nuclear fuel inventory for a light water reactor was introduced for internal purposes in the Institute of Nuclear Research (UJV). (H.S.)

  17. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

    There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

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

    Science.gov (United States)

    Ramaswamy, Vinita

    2007-01-01

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

  19. Cost Accounting System for fusion studies

    International Nuclear Information System (INIS)

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

    1985-12-01

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

  20. Cost Accounting System for fusion studies

    Energy Technology Data Exchange (ETDEWEB)

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

    1985-12-01

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

  1. 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.

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

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

  3. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

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

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

    OpenAIRE

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

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

  5. Analysis of Accounting Programmes Used in Communal Accountancy

    OpenAIRE

    KANOVOVÁ, Lucie

    2013-01-01

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

  6. Accounting for the cost of occupational accidents

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2004-01-01

    consequences for the company. This, however, presents some challenges due to the current set up of many management accounting systems. The paper explores these issues in the context of the Systematic Accident Cost Analysis (SACA) project, which was carried out during 2001 by The Aarhus School of Business...... and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. It focused on developing and testing a method for the evaluation of the occupational costs and how this might be linked to management accounting and control systems....

  7. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

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

  8. CREATIVE ACCOUNTING AND TAX DODGING

    Directory of Open Access Journals (Sweden)

    Doina Rada

    2012-01-01

    Full Text Available Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging.

  9. 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.

  10. Revamping High School Accounting Courses.

    Science.gov (United States)

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  11. RCA : resource consumptions accounting

    OpenAIRE

    Valeska Rodriguez Lucas de Freitas

    2013-01-01

    Devido à grande concorrência do mercado o controle de custos passa a ser peça fundamental no auxílio à tomada de decisão quanto à redução dos custos, visando uma lucratividade maior por parte das empresas. Essa dissertação trata sobre um novo modelo de custos, o RCA – Resource Consumption Accounting, que ainda não foi adotado por nenhuma empresa. Esse novo método de custeio foi aplicado como modelo piloto em uma empresa Americana onde os resultados foram favoráveis a ele em relação aos modelo...

  12. Management accounting and its place in the accounting system

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2017-05-01

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

  13. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    OpenAIRE

    VALENTIN IOAN UŞURELU; MIOARA MARIN (NEDELCU); ALINA ELENA DANAILĂ (ANDREI); DANIELA LOGHIN

    2010-01-01

    Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...

  14. Jalan Terjal Menuju Professional Accountant

    OpenAIRE

    Wardoyo, Trimanto Setyo

    2007-01-01

    To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant.Furthermore, in order to get lisence to practice as public accountant the candidate should have practical experience equivalent to 1:500 hours. These stages could be reached only if supported by excellence academics and nonacademics capabilities.

  15. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  16. Earned value project management

    CERN Document Server

    Fleming, Quentin W

    2010-01-01

    Organizations that follow the principles of good Earned Value Management (EVM) create an environment that allows teams to successfully operate and thrive ? even in the face of challenges that could negatively impact their projects. Earned Value Project Management (EVPM) is a methodology used to measure and communicate the real physical progress of a project taking into account the work completed, the time taken and the costs incurred to complete that work. As a result, EVPM allows more educated and effective management decision-making, which helps evaluate and control project risk by measuring project progress in monetary terms. In the first two editions of Earned Value Project Management, Quentin W. Fleming and Joel M. Koppelman provided guidance for project management practitioners already familiar with EVPM, was well as those who were new to the use of this technique. The third edition expanded the information available on of EVPM for medium and smaller projects while still being relevant for larger projec...

  17. Accountability Quality Shuffler Measurements on Pits

    International Nuclear Information System (INIS)

    Rinard, P.M.

    2000-01-01

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

  18. Report and accounts 1992

    International Nuclear Information System (INIS)

    1992-01-01

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

  19. NASA Accountability Report

    Science.gov (United States)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  20. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising...

  1. Accounting Students’ Choice on Accounting Information Technology Careers

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2014-01-01

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

  2. A Concept of Accounting Quality from Accounting Harmonisation Perspective

    OpenAIRE

    Legenzova, R

    2016-01-01

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

  3. Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

    OpenAIRE

    Raymond M. Landry Jr.

    2011-01-01

    Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

  4. Depreciation Accounting in the Uniform Chart of Accounts.

    Science.gov (United States)

    1982-12-01

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

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

    Science.gov (United States)

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

    2016-01-01

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

  6. Solving Accounting Problems: Differences between Accounting Experts and Novices.

    Science.gov (United States)

    Marshall, P. Douglas

    2002-01-01

    Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

  7. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    Science.gov (United States)

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  8. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

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

    2015-01-01

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

  9. Nursing perspective on the Genesis account of creation.

    Science.gov (United States)

    Geary, Heidi D; Cone, Pamela H

    2012-01-01

    Biblical accounts of creation tell the origin of the world and the beginning of God's relationship with humankind. Azusa Pacific University assigns graduate nursing students a faith integration project analyzing Creation accounts through the eyes of a nurse researcher. This report integrates eight students' investigations of Genesis 1 and 2, offering deep, rich insight into nursing practice.

  10. Federal Republic of Yugoslavia : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2002-01-01

    This report is an assessment of the status of the Federal Republic of Yugoslavia'sfinancial accountability at June 2002. This first CFAA for the FRY focuses on the most critical issues in the near-to-medium term. In this context, the CFAA concentrates on public sector accountability and on fiduciary arrangements for Bank-financed projects, with a limited review of private sector accounting...

  11. One project's waste is another project's resource

    International Nuclear Information System (INIS)

    Short, J.

    1997-01-01

    The author describes the efforts being made toward pollution prevention within the DOE complex, as a way to reduce overall project costs, in addition to decreasing the amount of waste to be handled. Pollution prevention is a concept which is trying to be ingrained into project planning. Part of the program involves the concept that ultimately the responsibility for waste comes back to the generator. Parts of the program involve efforts to reuse materials and equipment on new projects, to recycle wastes to generate offsetting revenue, and to increase awareness, accountability and incentives so as to stimulate action on this plan. Summaries of examples are presented in tables

  12. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  13. Managing projects using a project management approach

    Directory of Open Access Journals (Sweden)

    Marko D. Andrejić

    2011-04-01

    these objectives should be like. Requirements and effects of the application of project management The goal of the project management methodology is to assist the manager in all of these elements, but also to provide a uniform way of evaluating his performance as an objective comparison of indicators in all projects that are implemented in the system. Project management methodology Efficient business operations and fulfilling the requests of users, or buyers if business is done for the third parties, require modern planning and management of projects using computers and appropriate software. Given that the project management with the help of network models requires frequent and rapid processing of large amount of data, it is obvious that the application of computers in this area is of utmost importance. System of reporting on project implementation To achieve effective monitoring, control and implementation of control actions, it is necessary to organize an effective reporting system that will provide timely and realistic information about the real state of the project, in terms of job performing time, the resources spent and the costs of project implementation. Concept of risk management In any project there are many different risk events by type, the probability of appearance, manner and size of the impact of the project. The process of testing the nature of risk events in the project as well as their potential impact on the outcome of the project and their interdependence are realized through the risk analysis. Conclusion Methodologies of project management surged from these differences, when it became apparent that a unified approach to the problem of project managing does not meet the unique project requirements. Taking into account that in the future projects will become more complex and that the methodology of project management will be required to deal with such projects, a proper selection of methodology within the organization is extremely important.

  14. Accounting and control for sustainability

    OpenAIRE

    L. Songini; A. Pistoni; C. Herzig

    2013-01-01

    The purpose of this book is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review ...

  15. Giddens’ Triad in Accounting Research

    OpenAIRE

    Edson Roberto Macohon; Carlos Eduardo Facin Lavarda

    2015-01-01

    To understand how the theory of Structuration has been investigated in Accounting, the objective was to analyze Giddens’ Triad in accounting research. Studies in the framework of the theory of Structuration (TS) were triangulated. The structural dimension of signification was conceived from a perceptive perspective, that is, when cognitive schemes are used to interpret the reality. Nevertheless, in the accounting information context, Accounting cannot be considered a monolithic tool to interp...

  16. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...

  17. The management accounting vocational fallacy

    Directory of Open Access Journals (Sweden)

    Bienkie Shuttleworth

    2014-05-01

    Full Text Available Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers’ awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.

  18. Managerial accounting for transaction costs

    OpenAIRE

    Лабынцев, Николай Тихонович

    2015-01-01

    Essence and significance of transaction accounting and its basic concepts – transaction and transaction costs – have been determined. Main types of transaction costs and elements of transaction accounting for expenses have been considered. Source documents forms for the purpose of accounting for transaction costs have been worked out.

  19. Accounting control and organizational behaviour

    CERN Document Server

    Otley, David

    1987-01-01

    This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

  20. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    van Woerkum, C.; Aarts, N.

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,

  1. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The Seeboard annual report presents the Chairman's Statement, the Chief Executive's review of the year, the report of the Directors, and the Auditors' report. The group profit and loss account, balance sheets, and cash flow statement are given, and accounting policies and the accounts are outlined. (UK)

  2. Mental Accounting and Economic Behaviour

    NARCIS (Netherlands)

    Antonides, Gerrit; Ranyard, Rob

    2017-01-01

    This chapter first presents an overview of research into mental accounting and its effects on economic behaviour. It then considers mental accounts posited to broadly categorize financial resources across the life-cycle, and those constructed for specific transactions. Mental accounting has several

  3. Complexity, Accountability, and School Improvement.

    Science.gov (United States)

    O'Day, Jennifer A.

    2002-01-01

    Using complexity theory, examines standards-based accountability focused on improving school organization. Compares Chicago Public Schools' outcomes-based bureaucratic accountability approach with Baltimore City Schools' combined administrator-professional accountability. Concludes that the combined approach should result in more lasting change.…

  4. An Accounting Writing Proficiency Survey

    Science.gov (United States)

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  5. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We

  6. Reconstruction of an account's past

    International Nuclear Information System (INIS)

    Waterman, M.S.; Lowe, V.W.

    1977-01-01

    Historical records and data frequently have been reduced by combination of accounts. The problem addressed is that of finding all ways a given set of accounts could have been combined to give some given set of reduced accounts. An algorithm has been developed to accomplish this task and a computer code in FORTRAN is given. An example with some MUF data is also presented

  7. Empirical Studies in Financial Accounting

    NARCIS (Netherlands)

    X. Gkougkousi (Xanthi)

    2012-01-01

    textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting

  8. PROJECT SCOPE MANAGEMENT PROCESS

    Directory of Open Access Journals (Sweden)

    Yana Derenskaya

    2018-01-01

    Full Text Available The purpose of the article is to define the essence of project scope management process, its components, as well as to develop an algorithm of project scope management in terms of pharmaceutical production. Methodology. To carry out the study, available information sources on standards of project management in whole and elements of project scope management in particular are analysed. Methods of system and structural analysis, logical generalization are used to study the totality of subprocesses of project scope management, input and output documents, and to provide each of them. Methods of network planning are used to construct a precedence diagram of project scope management process. Results of the research showed that components of the project scope management are managing the scope of the project product and managing the content of project work. It is the second component is investigated in the presented work as a subject of research. Accordingly, it is defined that project scope management process is to substantiate and bring to the realization the necessary amount of work that ensures the successful implementation of the project (achievement of its goal and objectives of individual project participants. It is also determined that the process of managing the project scope takes into account the planning, definition of the project scope, creation of the structure of project work, confirmation of the scope and management of the project scope. Participants of these subprocesses are: customer, investor, and other project participants – external organizations (contractors of the project; project review committee; project manager and project team. It is revealed that the key element of planning the project scope is the formation of the structure of design work, the justification of the number of works, and the sequence of their implementation. It is recommended to use the following sequence of stages for creating the structure of project work

  9. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

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

  10. Economic accounting of water: The Botswana experience

    Science.gov (United States)

    Setlhogile, T.; Arntzen, J.; Pule, O. B.

    2017-08-01

    Water accounts aim to capture the value of water resources and their use within the economy. The accounts complement the National Accounts as the latter's main indicator (GDP) does not reflect changes in natural capital. Botswana developed water accounts for the period 2010/11-2014/15 using the UN's standard System of Environmental Economic Accounting for water (SEEA-water). The article focuses both on the construction of physical flow accounts as well as on the policy implications for development planning and water resource management through the use of policy indicators. It also shows long-term trends in water abstraction and water use efficiency linking the SEEA water accounts with results of earlier (non-SEEA) water accounting projects in Botswana. The water accounts results show that water abstraction and consumption have been largely stable since 2010/11 despite population (1.9% p.a.) and economic growth (around 5% p.a.) likely due to a combination of water sector reforms and drought conditions in south eastern Botswana; the latter led to the drying up of several dams and the imposition of severe water restrictions. While public attention focuses mostly on water service providers, self-providers (mines and the agricultural sector) account for more than 50% of total water abstracted from the environment of water, demonstrating the need to pay more attention to self-providers in IWRM implementation. Water consumption is highest for the agricultural sector (70.2 Mm3) followed by households and mines at 41.2 and 39 Mm3 respectively in 2014/15. In terms of water use efficiency, value added per m3 has increased in time, showing (some) decoupling of water consumption and economic growth. This positive trend needs to be enhanced in the pursuit of economic diversification, which should focus on growth of water-efficient economic sectors. Finally, per capita water consumption has decreased over time; while this may indicate that people conserve water, it may also point

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

    NARCIS (Netherlands)

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

    2010-01-01

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

  12. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

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

  13. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

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

  14. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

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

  15. Accounting for Investement Property Under Romanian Accounting System

    OpenAIRE

    Sava Raluca

    2015-01-01

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

  16. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    OpenAIRE

    Mihaela Ungureanu

    2012-01-01

    The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...

  17. A fundamentalist perspective on accounting and implications for accounting

    Directory of Open Access Journals (Sweden)

    Guohua Jiang

    2013-12-01

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

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

    Institute of Scientific and Technical Information of China (English)

    Guohua; Jiang; Stephen; Penman

    2013-01-01

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

  19. Accounting treatment of software development costs according to applicable accounting standards

    Directory of Open Access Journals (Sweden)

    Dilyana Markova

    2017-05-01

    Full Text Available The growth of the software sector worldwide is ahead of the creation and updating of accounting standards that regulate the reporting of the products and services it creates. Applicable standards across countries are interpreted differently and that lead to incomplete reports. This impose the adoption and application of explanations to give a specific guidelines and rules on the accounting treatment of R & D expenditure at each phase of the software project life cycle and disclosure of the information in the financial statements.

  20. Project Notes

    Science.gov (United States)

    School Science Review, 1978

    1978-01-01

    Presents sixteen project notes developed by pupils of Chipping Norton School and Bristol Grammar School, in the United Kingdom. These Projects include eight biology A-level projects and eight Chemistry A-level projects. (HM)

  1. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Tetiana Yurchenko

    2017-03-01

    Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

  2. Giddens’ Triad in Accounting Research

    Directory of Open Access Journals (Sweden)

    Edson Roberto Macohon

    2015-09-01

    Full Text Available To understand how the theory of Structuration has been investigated in Accounting, the objective was to analyze Giddens’ Triad in accounting research. Studies in the framework of the theory of Structuration (TS were triangulated. The structural dimension of signification was conceived from a perceptive perspective, that is, when cognitive schemes are used to interpret the reality. Nevertheless, in the accounting information context, Accounting cannot be considered a monolithic tool to interpret the information. From a constitutive perspective, there are the languages that provide for the social construction of reality. With a view to the systematic integration of social practices, the function of Accounting is to standardize the processes among the different organizational sectors. The legitimation structure based on the window-dressing device considers Accounting as a means to reflect the organization’s expectations. Nevertheless, Accounting needs to play a neutral role to conquer the reliability of the information disclosed. The perspective of the sanction mechanisms takes into account the assessments of the interaction forms. Hence, based on the standardization of rules and routines, Accounting can promote the processes of approval, or not, of organizational conducts. In the conception of the domination structure, the authoritative or allocative resources promote the exercise of power. Thus, Accounting can expand its activity sphere and, consequently, participate directly in organizational power disputes. Finally, the ideological mechanism is discussed that considers Accounting as a mechanism that can facilitate the understanding of the structural contradictions of society. Therefore, the accountants need to be agents of changes in the social transformation processes.

  3. Accounting Conservatism and Managerial Incentives

    OpenAIRE

    Young K. Kwon

    2005-01-01

    There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002). However, little appears to be known about the effects of accounting conservatism on agency costs of type (2) or trade-offs between agency costs of types (1) and (2). The purpose of this study is...

  4. Accounting information and managerial work

    OpenAIRE

    Matthew Hall

    2010-01-01

    Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. In this paper I draw on prior rese...

  5. Cultural Impacts in Managerial Accounting

    OpenAIRE

    Flavius Guinea

    2006-01-01

    From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is c...

  6. The logic of pension accounting

    OpenAIRE

    Napier, Christopher J.

    2009-01-01

    Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of pension liabilities and assets. Accounting standards that permit enterprises to ignore, spread or segregate elements of pension cost, or to create artificial cost measures, are open to criticism and ...

  7. Tritium control and accountability instructions

    International Nuclear Information System (INIS)

    Wall, W.R.; Cruz, S.L.

    1985-08-01

    This instruction describes the tritium accountability procedures practiced by the Tritium Research Laboratory, at Sandia National Laboratories, Livermore. The accountability procedures are based upon the Sandia National Laboratories, Livermore, Nuclear Materials Operations Manual, SAND83-8036. The Nuclear Materials Operations Manual describes accountability techniques which are in compliance with the Department of Energy 5630 series Orders, Code of Federal Regulations, and Sandia National Laboratories Instructions

  8. Tritium control and accountability instructions

    International Nuclear Information System (INIS)

    Wall, W.R.

    1981-03-01

    This instruction describes the tritium accountability procedures practiced by the Tritium Research Laboratory, Building 968 at Sandia National Laboratories, Livermore. The accountability procedures are based upon the Sandia National Laboratories, Livermore, Nuclear Materials Operations Manual, SAND78-8018. The Nuclear Materials Operations Manual describes accountability techniques which are in compliance with the Department of Energy Manual, Code of Federal Regulations, and Sandia National Laboratories Instructions

  9. The importance of accounting principles in the accounting profession

    OpenAIRE

    Daniela Raluca Patrascu

    2014-01-01

    A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business relationships. Any company is seeking an accountant as, sincere and honest, which means the operation of fair dealing and fair protection aginst ...

  10. Lean accounting – as a future accounting system

    Directory of Open Access Journals (Sweden)

    M.V. Koryagin

    2017-12-01

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

  11. Multimedia and Management Accounting: Adding Creativity to Accounting.

    Science.gov (United States)

    Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

    2000-01-01

    Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

  12. Accounting Research as a didactic tool for a accounting teaching

    Directory of Open Access Journals (Sweden)

    Valeria Gisela Perez

    2016-06-01

    Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education. 

  13. Tax accounting - IFRS IAS 12 : Voor accountants, controllers en fiscalisten

    NARCIS (Netherlands)

    Naarding, E.; Langendijk, H.P.A.J.

    2010-01-01

    Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de

  14. Tax accounting - IFRS IAS 12: Voor accountants, controllers en fiscalisten

    NARCIS (Netherlands)

    Naarding, E.W.J.; Langendijk, H.P.A.J.

    2010-01-01

    Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de

  15. Design of forest rent accounting

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2016-12-01

    Full Text Available The urgent task for the effective functioning of the national economy is the need to reflect income from the use of forest resources in accounting, which will allow management personnel to prove the effectiveness of environmental protection measures, to assess the amount of expenses taken during restoration and protection of forest resources. The study aims at identifying characteristics of forest rent to determine the amount and its reflection in the accounting for its management. The author understands a forest rent as the income received from the owner of forest resources. The above procedure for determining the amount of forest rent can be used to display it in the accounting. A forest rent is a type of business income, so for its reflection in the accounting it is proposed to open the analytical accounts to account 79 named «Financial results». To determine the amount of forest rent and its reflection in the accounting the author suggests the calculation form of a forest rent. In order to manage the size of a forest rent and expenses incurred to obtain it the author proposes to use the information from the developed report about the forest rent formation. The displaying forest rents in accounting will provide accurate and deep information to the management about the revenue and assets of a company. The rational use of forest resources and accounting reflection of a forest rent will strengthen control over the influence of human activity on natural resources and keep the conception of sustainable development.

  16. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

    Full Text Available The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the selected methods on corporate income tax rates and corporate property tax rates was traced and tax recovery was estimated.

  17. ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

    Directory of Open Access Journals (Sweden)

    Liliana LAZARI

    2017-04-01

    Full Text Available Accounting principles are rules that help producers of financial information to recognize, evaluate, classify and present information. At the same time, they are very general rules, which can be implemented in several ways, generating more accounting treatments. Although the foreign literature presents numerous classifications of the principles in terms of the given research, we will continue to deal with the terms that have the value of accounting principles, their evolution in the Republic of Moldova, but also the influence on keeping the accounting and financial reporting. In the research, we used the method of comparison, analysis, deduction, but also the historical method. The results of the research on accounting principles will contribute to the development of their applicability both for those studying and researching the field of accounting, as well as for those who apply in practice the keeping of accounting in all stages of work: elaboration of accounting policies, recognition, evaluation and accounting for economic transactions and preparing the financial statements of the entity.

  18. Basic concepts of materials accounting

    International Nuclear Information System (INIS)

    Markin, J.T.

    1989-01-01

    The importance of accounting for nuclear materials to the efficient, safe, and economical operation of nuclear facilities is introduced, and the following topics are covered: material balance equation; item control areas; material balance uncertainty; decision procedures for materials accounting; conventional and near-real-time accounting; regulatory requirements of the US Department of Energy and the Nuclear Regulatory Commission; and a summary related to the development of a materials accounting system to implement the basic concepts described. The summary includes a section on each of the following: problem definition, system objectives, and system design

  19. 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...

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

    National Research Council Canada - National Science Library

    Granetto, Paul

    1995-01-01

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

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

    Science.gov (United States)

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

    2014-01-01

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

  2. Interrelation of accounting types in Ukraine

    OpenAIRE

    Задорожний, Зеновій Васильович

    2015-01-01

    The issue of essence of managerial and production accounting and their interrelation with other accounting types has been considered. It has been indicated that managerial accounting is a constituent of production accounting in the part of accounting for expenses.

  3. Accounting for Investement Property Under Romanian Accounting System

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-04-01

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

  4. Financial assistance: the order reflected in accounting and tax accounting

    Directory of Open Access Journals (Sweden)

    I.М. Vygivska

    2016-07-01

    Full Text Available The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure completeness of operations related to the involvement of financial assistance is only possible through the use of scientifically based methods of accounting and scientific researches in the field of accounting should be directed at ensuring stable financial condition of the enterprise, improving management decision-making to attract and use financial aid and prevent violations of the payment discipline. Based analysis approach to mapping returnable financial assistance has shown that the accounting staff has no single method for such transactions. In order to eliminate this disadvantage we offer to display repayable financial assistance as a part of the loan capital through the use of 609 "Swivel financial assistance" account to the opening of the analytical account of 609.1 "Swivel financial assistance in the national currency", and 609.2 "Swivel financial assistance in foreign currency" and the account of 505 "Long-term financial assistance in the national currency" and 506 "Long-term financial assistance in foreign currency".

  5. Accounting & Finance; a Basic Introduction

    NARCIS (Netherlands)

    drs. Ewoud Jansen

    2011-01-01

    The book is about finance and accounting, subjects widely discussed in many other books. What sets this book apart from most others is that it discusses all the basic aspects of finance and accounting in one single textbook. Three areas of interest are discussed: Financial Management; Management

  6. Integrating Systems into Accounting Instruction.

    Science.gov (United States)

    Heatherington, Ralph

    1980-01-01

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

  7. A provider based accounting architecture

    NARCIS (Netherlands)

    Parhonyi, R.; Quartel, D.; Pras, A.

    2002-01-01

    This paper presents a novel content accounting architecture. Content accounting is becoming increasingly important since it is anticipated that in the near future more billable content on the Internet will be published. The architecture presented in this paper has a distributed functionality and an

  8. The Accountability Illusion: North Dakota

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  9. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    Jamison, Andrew; Møhl, Terkel

    2004-01-01

    The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?......The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?...

  10. Green accounts & day high schools

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1997-01-01

    The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools.......The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools....

  11. Reclaiming Accountability in Teacher Education

    Science.gov (United States)

    Cochran-Smith, Marilyn; Carney, Molly Cummings; Keefe, Elizabeth Stringer; Burton, Stephani; Chang, Wen-Chia; Fernández, M. Beatriz; Miller, Andrew F.; Sánchez, Juan Gabriel; Baker, Megina

    2018-01-01

    Teacher accountability has been a major strategy for "fixing" education for the last 2 decades. In this book, Cochran-Smith and her research team argue that it is time for teacher educators to reclaim accountability by adopting a new approach that features intelligent professional responsibility, challenges the structures and processes…

  12. Accounting Experiences in Collaborative Learning

    Science.gov (United States)

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

    This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

  13. An Accounting International Experience Course

    Science.gov (United States)

    Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

    2010-01-01

    Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

  14. Basis of plant accounting system

    International Nuclear Information System (INIS)

    Schneider, R.A.

    1984-01-01

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

  15. Enhancing accountability in the cloud

    NARCIS (Netherlands)

    Jaatun, M.; Pearson, S.; Gittler, F.; Leenes, Ronald; van der Zwet, Maartje

    2016-01-01

    This article focuses on the role of accountability within information management, particularly in cloud computing contexts. Key to this notion is that an accountable Cloud Provider must demonstrate both willingness and capacity for being a responsible steward of other people's data. More generally,

  16. Revised Accounting for Business Combinations

    Science.gov (United States)

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  17. Machine Accounting. An Instructor's Guide.

    Science.gov (United States)

    Gould, E. Noah, Ed.

    Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be…

  18. Open Book Professional Accountancy Examinations

    Science.gov (United States)

    Rowlands, J. E.; Forsyth, D.

    2006-01-01

    This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the…

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

    Directory of Open Access Journals (Sweden)

    Lucian Cernuşca

    2015-01-01

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

  20. Accounts for the Environment 2008

    International Nuclear Information System (INIS)

    2009-11-01

    Economic developments have an impact on the environment. Environmental accounts describe the relationship between the Dutch economy and the environment. Because the environmental accounts are integrated with concepts from the national accounts, developments in the field of the environment and macro-economic developments in the Netherlands can be directly compared. Key indicators can also be derived from the environmental accounts; these provide an insight into the sustainability of the development of the environment and the economy. The integrated system makes it possible to quantify and analyse the underlying causes of changes in environmental indicators. These effects of changes in - among other things - economic growth, environmental efficiency and international trade can be expressed in figures. This publication presents the results of the environmental accounts developed by Statistics Netherlands. [nl

  1. Accounts for the Environment 2007

    International Nuclear Information System (INIS)

    2008-01-01

    The environment is strongly affected by economic developments. In the environmental accounts, the interrelationship between economy and environment is described in detail. Because the environmental accounts are consistent with the concepts of the national accounts, it is feasible to directly compare the physical and monetary flows of the environmental economic system. The environmental accounts provide key indicators which give insight into the sustainability of economic developments. The integrated system can be used to quantify and analyse the causes of changes in environmental indicators. For example, the effects of changes in economic growth, environmental efficiency and international trade are quantified. In this publication the results of the Dutch environmental accounts are presented. In this edition special attention is paid to the relation between the economy and climate change. Based on the results of environmental-economical analyses insight is given in the changes with regard to emission of greenhouse gases by businesses and households [nl

  2. Accounts that matter and count

    DEFF Research Database (Denmark)

    Elkjær, Bente; Brandi, Ulrik

    In the paper, we propose that professional accountability and textual enactments hereof can be understood within the field of organisational learning. This means that professional accountability is not only a matter of legitimate knowledge and a responsible identity but also of organising work....... In this pursuit, we are inspired by the dilemma in the literature on professionals as an occupational group safeguarding societal accountable knowledge, and professionals entering enterprises and the organisational professionalism that follows from these movements. We are aware that not all may accept...... that management consultants as professionals but stretching the case may, nevertheless, make us see similar issues for other groups of more acknowledged professionals. Taking professional accountability into work and enterprises makes it possible for us to highlight that professional accountability...

  3. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    NICOLETA RADNEANTU

    2010-01-01

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

  4. Challenges of Environmental Management Accounting –- Current Accounting Practices

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

    Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

  5. One project`s waste is another project`s resource

    Energy Technology Data Exchange (ETDEWEB)

    Short, J.

    1997-02-01

    The author describes the efforts being made toward pollution prevention within the DOE complex, as a way to reduce overall project costs, in addition to decreasing the amount of waste to be handled. Pollution prevention is a concept which is trying to be ingrained into project planning. Part of the program involves the concept that ultimately the responsibility for waste comes back to the generator. Parts of the program involve efforts to reuse materials and equipment on new projects, to recycle wastes to generate offsetting revenue, and to increase awareness, accountability and incentives so as to stimulate action on this plan. Summaries of examples are presented in tables.

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

    OpenAIRE

    Brennan, Niamh; Solomon, J. (Jill)

    2008-01-01

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

  7. EQUALIZATION OF RESULTS ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Florentina MOISESCU

    2014-06-01

    Full Text Available The purpose of this paper is to demonstrate the effect that different accounting policies have on the outcome of an enterprise, this effect being represented either earnings growth or diminishing it. Deprecation policy, the policy related to inventory, policy provisions and related policy borrowing costs are some of the many other possibilities which affect the content of financial statements. Because national and international accounting standards give businesses the flexibility to choose between different policies, managers take advantage of existing loopholes and draw on creative accounting , so that it answers to the needs of the management team.

  8. Cultural Impacts in Managerial Accounting

    Directory of Open Access Journals (Sweden)

    Flavius Guinea

    2006-08-01

    Full Text Available From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is clear for everybody that the companies’ strategic objectives are often expressed in numerical terms, but they are chosen according to the culture.

  9. ACCOUNTING OF AGRICULTURAL ACTIVITIES AND EUROPEAN FUNDS

    Directory of Open Access Journals (Sweden)

    Daniel Petru VARTEIU

    2017-12-01

    Full Text Available The economical operations developed by the beneficiaries of European funds projects, are registered in accounting, based on justifying documents, in accordance with the national and international legislation in effect. The beneficiaries of European funds projects may be organized starting from the simplest form of organisation, which takes the form of self – employed person (SEP till the most complex form of organisation such as trading companies (T.C.. The Romanian institutions which finance agricultural activities are Ministry of Agriculture and Rural Development (M.A.R.D which subordinates Rural Investment Finance Agency (R.I.F.A and Payment and Intervention Agency in Agriculture (P.I.A.A. The Ministry of Agriculture and Rural Development has an authority role, of management (AM for the National Rural Development Program (N.R.D.P and for the Fisheries Operational Program (F.O.P. The funds obtained from the European Union and from Romanian institutions for the development of agricultural activities are registered in accounting as grants, in the category of grants afferent to assets or afferent to incomes.

  10. Mixed signals emerging on full cost accounting

    International Nuclear Information System (INIS)

    Rutherford, D.

    1993-01-01

    In Ontario, various nongovernmental and governmental agencies have put forward mixed views on the use of full cost accounting (FCA) for electric utilities (Ontario Hydro, in particular). Full cost accounting is defined as a process by which social and environmental impacts of projects and technologies can be quantified and assessed for their comparative consequences on the local community and society at large. A November 1992 statement from the Ontario Ministry of Environment and Energy has said that all social and environmental costs, impacts, risks, and benefits should be considered in planning. A report of the energy task force of the Ontario Round Table on Environment and Economy (ORTEE) included a strong endorsement of FCA. A task force with the mandate to help Ontario Hydro develop a sustainable energy policy includes a group which will examine FCA and how to implement it. Critics of Ontario Hydro note that the utility's recent announcement of offering substantial discounts to some of its largest industrial customers goes directly against FCA. In addition, Hydro's continued reliance on an avoided cost model (without consideration of social and environmental impacts of power generation) makes it difficult for the utility to think beyond traditional approaches. In contrast, British Columbia is announcing a Social Costing policy to evaluate power projects according to their environmental as well as financial impact. Under the right conditions, adopting FCA can offer distinct trade advantages to Ontario. Under international trade agreements that pay heed to environmental costs, jurisdictions which have high environmental standards stand to gain

  11. EDUCATIONAL PROJECTS STAKEHOLDER MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Юлія Юріївна ГУСЄВА

    2016-02-01

    Full Text Available An approach based on an integration of requirements breakdown structure and work breakdown structure of the project is proposed. It can complement existing methods of project stakeholders classification with the indicator of resource input, which can be defined in monetary terms. A method of requirements monitoring is proposed, which allows you to track the requirements of project stakeholders over time according to the actual amount of resources spent by analogy with the earned value method. Proposed indexes are the basis not only for monitoring but for the forecast of the project. The need of creating of a mechanism for getting baseline data taking into account the existence of different types of requirements of project stakeholders is grounded.

  12. TQM and six sigma in accounting literature

    OpenAIRE

    Vieira, João Manuel Franco Coelho Gouveia

    2014-01-01

    This study is based on the investigation of the relation between management accounting, Total Quality Management and six sigma, in articles published in 5 of the most renowned accounting journals: Management Accounting Review; European Accounting Review; Accounting, Auditing and Accountability; Critical Perspectives on Accounting; and Accounting Organizations and Society. Despite the vast existent literature related to both management accounting and quality management, this investigation c...

  13. Accountability in Times of Austerity

    DEFF Research Database (Denmark)

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

    Like other countries Denmark has been hit by the global financial, economic and fiscal crisis. The pressure on the public finances has increased and public sector reforms such as new and/or changed accountability systems for budgetng, spending controls and financial management hav been launched...... in the form of a Budget Law and new requirements for financial management. This makes it interesting to assess how these initiatives introduced in times of austerity affect accountability in central government, and to discuss the potential effects of them. Based on a democratic, a constitutional...... and a learning perspective on public accountability, we assess the two initiatives through documentary material and interviews with civil servants who have designed or implemented the initiatives. The paper shows that the two initiatives strenthen and increase accountability from a democratic...

  14. TFTR tritium inventory accountability system

    International Nuclear Information System (INIS)

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

    1995-01-01

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

  15. Democracy Aid and Electoral Accountability

    DEFF Research Database (Denmark)

    Heinrich, Tobias; Loftis, Matthew

    2017-01-01

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

  16. Towards engagement, compliance and accountability

    Directory of Open Access Journals (Sweden)

    Annyssa Bellal

    2011-03-01

    Full Text Available The UN and other international and regional organisations are increasingly trying to hold armed non-state actors (ANSAs accountable at the international level for violations of international norms....

  17. Accountancy--An Emerging Profession

    Science.gov (United States)

    Ristino, Robert J.

    1971-01-01

    Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)

  18. Cost accounting for the radiologist.

    Science.gov (United States)

    Gentili, Amilcare

    2014-05-01

    Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

  19. The management accounting vocational fallacy

    OpenAIRE

    Shuttleworth, Christina Cornelia

    2014-01-01

    Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA) enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA design...

  20. INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Berinde Sorin Romulus

    2012-12-01

    Full Text Available Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely publicized because of the financial scandals that had erupted worldwide. Obviously, creative accounting practices came to be used with nonchalance at enterprise level, irrespective of their size or the industry within which they operate, fact that appears from different studies undertaken globally in recent years.Even though there are many studies based on the creative accounting phenomenon and on other subjects deriving from it, we considered both interesting and necessary an analysis of the articles that tackle different aspects concerning creative accounting, published after 1990 until now within the highest rated journals in the field of accounting. The main objective of this study is to identify the main research areas in order to emphasize the main existent shortcomings and to outline possible solutions concerning future research directions in this field. Of course, from this main objective derive a few sub-objectives which we will try to achieve by means of the quantitative study. The quantitative study is based on the analysis of researches performed in the filed of creative accounting and its aim is to observe their evolution within the concerned period of time, to analyze the main research directions approached, but also to study the predominant research current and the main type of research applied. Moreover, within this stage we have also analyzed the geographical areas on which the studies performed within the selected articles were based. The present study is far from being exhaustive, but it surely represents a starting point and an informative source for future research in the field of creative accounting. We may conclude that most of the researches conducted within the creative accounting field fall within the main research current, which in our case is positivism. Concerning the type of research, we can observe that the

  1. ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

    Directory of Open Access Journals (Sweden)

    DORU CÎRNU

    2015-12-01

    Full Text Available In the world today the need for improvement the business management quality assumes significant change in organization and mode of business management. Establishing of appropriate level, structure and authority of business management depends in most cases on the size, number of employees, complexness of technological and business process, market position and other factors. Development of a business requires decentralization of operative functions. The decentralization of a business means the increase of operative activities control of greater number of managers in such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not sufficiently treated is a system of responsibility. One of the aims of this research is also stimulation of more intensive activities on initiating the process of accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and motivation of professional accountants organization for quicker development of contemporary accounting principles and standards in compliance with tendencies of the european environment. The known experiences just point to the necessity of more complex perception of place and role of the management accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in creation of development and investment policy. Therefore, the system of accounting responsibility should eneble monitoring and control of actual operational activities of each part of decentralized business. The process of performance evaluation and accounting responsibility in a descentralized business organization represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this paper.

  2. Insurance: Accounting, Regulation, Actuarial Science

    OpenAIRE

    Alain Tosetti; Thomas Behar; Michel Fromenteau; Stéphane Ménart

    2001-01-01

    We shall be examining the following topics: (i) basic frameworks for accounting and for statutory insurance rules; and (ii) actuarial principles of insurance; for both life and nonlife (i.e. casualty and property) insurance.Section 1 introduces insurance terminology, regarding what an operation must include in order to be an insurance operation (the legal, statistical, financial or economic aspects), and introduces the accounting and regulation frameworks and the two actuarial models of insur...

  3. ENVIRONMENT ACCOUNTING FOR SUSTAINABLE DEVELOPMENT

    OpenAIRE

    Florin Boghean

    2007-01-01

    Economic sustainability or intergenerational equity entails maintaining social well being by decisions about investments in different types of asset. Under certain conditions, consumption can be sustained by depleting resources, or various kinds of natural capital, while building up other kinds of capital. Theoretically, the choices involve the use of a set of accounting prices. The question becomes one of finding and implementing accounting prices that express the roles of the various capita...

  4. School accountability Incentives or sorting?

    OpenAIRE

    Hege Marie Gjefsen; Trude Gunnes

    2015-01-01

    We exploit a nested school accountability reform to estimate the causal effect on teacher mobility, sorting, and student achievement. In 2003, lower-secondary schools in Oslo became accountable to the school district authority for student achievement. In 2005, information on school performance in lower secondary education also became public. Using a difference-in-difference-in-difference approach, we find a significant increase in teacher mobility and that almost all non-stayers leave the tea...

  5. THE EVOLUTION OF MANAGERIAL ACCOUNTING

    OpenAIRE

    Delia MANEA

    2012-01-01

    The technological and organizational changes that have occurred in recent years, led to the apparition and then to continuous changes in managerial accounting, requiring the reconsideration of the existing informational system, so that it will contain all the information that managers need in order to make economic decisions. This paper aims to present the most important events that have marked the evolution of managerial accounting from its occurrence until today, and some courses of action ...

  6. QUANTITY AND QUALITY IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Horia Cristea

    2016-12-01

    Full Text Available The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from the quantitative and qualitative point of view. The economic life is a continuous set of choices and decisions (of maintaining, developing, correcting based on the information supplied by the accounting. The input information that are processed can be incorrect, processed with correct models and the outputs can be correct, incorrectly processed and with incorrect results.

  7. Citizen participation in public accountability

    DEFF Research Database (Denmark)

    Damgaard, Bodil; Lewis, Jenny

    2014-01-01

    In this chapter we offer an analytical framework sensitive to the quality of citizen participation, which is measured in terms of transferred power from the governors to the citizens, and in terms of the degree to which citizens have access to accountability measures. We do this by combining...... Arnstein’s (1969) classic ladder of participation with a focus on citizen participation in regard to bureaucratic accountability, centered on efficiency and learning (cf. Bovens et al. 2008)....

  8. Risks factoring business: accounting measurement

    Directory of Open Access Journals (Sweden)

    Z.V. Gutsaylyuk

    2015-06-01

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

  9. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2012-01-03

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...

  10. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    Directory of Open Access Journals (Sweden)

    Mihaela Ungureanu

    2012-03-01

    Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.

  11. Data verification and materials accountancy for two accounting periods

    International Nuclear Information System (INIS)

    Beedgen, R.

    1985-01-01

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

  12. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

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

  13. ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

    Directory of Open Access Journals (Sweden)

    P URFI

    2003-04-01

    Full Text Available While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level nutrient balances are based on an input-output comparison, in which the nutrients entering the farm within inputs are compared to nutrients leaving the farm within the sold products. The method considers the amounts of nutrients entering the farm but not leaving it with the products to be wastes polluting the environment. The weakness of this approach is the handling of stock changes. In a farming year high amounts of nutrients contained in unsold products are not wastes, nor are they stored in the soil, but are stored in the stocks. To handle this problem the concepts of external nutrient balance and internal nutrient balance are introduced, and are tested in case studies of two Hungarian mixed farms.

  14. Understanding Accounting as a Career: An Immersion Work Experience for Students Making Career Decisions

    Science.gov (United States)

    McGrath, Dianne; Murphy, Daniel

    2016-01-01

    This paper reports on a project which is designed to increase the participation of high school students in accounting work experience placements. The focus of the paper is on an Australian-based project which overcomes the identified barriers to offering high school accounting work experience placements with a resultant increase in the number and…

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

    National Research Council Canada - National Science Library

    1996-01-01

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

  16. Accounting for Financial Instruments in an Uncertain World

    DEFF Research Database (Denmark)

    Pucci, Richard

    the IFRS 9 endorsement process in the European Union. Attention is directed towards broadening our awareness of the interplay among diverse actors in the revision of international accounting standards. Ultimately, it is hoped that the thesis will broaden extant understandings of the manner in which......This thesis explores the response of the International Accounting Standards Board (IASB) to the 2008 financial crisis. At the onset of the crisis, the international accounting standard on financial instruments, IAS 39, was blamed for exacerbating the ill effects of the economic downturn...... accounting standard-setters cope with multiple and conflicting interests which crystallize in times of crisis. The project contributes to the literature on accounting standard-setting by further explicating three pertinent issues; namely, (1) how agreements are reached in the critical moments of standard...

  17. Balancing the books accounting for librarians

    CERN Document Server

    Kirk, Rachel A

    2012-01-01

    Balancing the Books: Accounting for Librarians fills the gap that exists in literature on library acquisitions accounting. By covering essential accounting concepts, budgeting, government regulations that pertain to libraries, as well as accounting measur

  18. Finance and Accounting; a comprehensive introduction

    NARCIS (Netherlands)

    drs. Ewoud Jansen

    2005-01-01

    Finance and accounting behandelt in een boek de essentiele aspecten van drie disciplines: financieel management, management accounting en financial accounting. Dit maakt Finance and accounting tot een breed en waardevol engelstalig naslagwerk.

  19. Creative Accounting Practices in Nigerian Banks

    African Journals Online (AJOL)

    gold

    banks is to boost the market value of shares; users of accounting information are adversely .... Creative accounting methods are noteworthy because they remain in use as ..... accounting statements to attract investors; this creation of accounts.

  20. Define Project

    DEFF Research Database (Denmark)

    Munk-Madsen, Andreas

    2005-01-01

    "Project" is a key concept in IS management. The word is frequently used in textbooks and standards. Yet we seldom find a precise definition of the concept. This paper discusses how to define the concept of a project. The proposed definition covers both heavily formalized projects and informally...... organized, agile projects. Based on the proposed definition popular existing definitions are discussed....

  1. Project Management

    DEFF Research Database (Denmark)

    Project Management Theory Meets Practice contains the proceedings from the 1st Danish Project Management Research Conference (DAPMARC 2015), held in Copenhagen, Denmark, on May 21st, 2015.......Project Management Theory Meets Practice contains the proceedings from the 1st Danish Project Management Research Conference (DAPMARC 2015), held in Copenhagen, Denmark, on May 21st, 2015....

  2. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    Directory of Open Access Journals (Sweden)

    Nino Serdarevic

    2012-10-01

    Full Text Available This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H variable that presents particular internal control system and risk assessment; and that influences financial reporting positions in accordance with specific business environment. I argue that firms’ management possesses no relevant capacity to determine risks and true consumption of economic benefits, leading to creation of hidden reserves in inventories and accounts payable; and latent losses for bad debt and assets revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting comprehensive income (in revised IAS 1 and FAS 157 Fair value measurement. CAPCBIH variable, resulted in very poor performance, presents considerable lack of recognizing environment specifics. Furthermore, I underline the importance of revised ISAE and re-enforced role of auditors in assessing relevance of management estimates.

  3. Project Management

    DEFF Research Database (Denmark)

    Pilkington, Alan; Chai, Kah-Hin; Le, Yang

    2015-01-01

    This paper identifies the true coverage of PM theory through a bibliometric analysis of the International Journal of Project Management from 1996-2012. We identify six persistent research themes: project time management, project risk management, programme management, large-scale project management......, project success/failure and practitioner development. These differ from those presented in review and editorial articles in the literature. In addition, topics missing from the PM BOK: knowledge management project-based organization and project portfolio management have become more popular topics...

  4. Project financing

    International Nuclear Information System (INIS)

    Cowan, A.

    1998-01-01

    Project financing was defined ('where a lender to a specific project has recourse only to the cash flow and assets of that project for repayment and security respectively') and its attributes were described. Project financing was said to be particularly well suited to power, pipeline, mining, telecommunications, petro-chemicals, road construction, and oil and gas projects, i.e. large infrastructure projects that are difficult to fund on-balance sheet, where the risk profile of a project does not fit the corporation's risk appetite, or where higher leverage is required. Sources of project financing were identified. The need to analyze and mitigate risks, and being aware that lenders always take a conservative view and gravitate towards the lowest common denominator, were considered the key to success in obtaining project financing funds. TransAlta Corporation's project financing experiences were used to illustrate the potential of this source of financing

  5. ACCOUNTING FOR GREENHOUSE GASES EMISSIONS ALLOWANCES IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Marius Deac

    2013-02-01

    Full Text Available The present paper tries to analyze the accounting challenges that the implementation of EU Emissions Trading Scheme has risen. On 2 December 2004, IASB has issued an interpretation regarding the accounting of the GHG emissions allowances (IFRIC 3 „Emission Rights”. This interpretation should have been effective for annual periods beginning after 1 March 2005, the first year of the EU Emission Trading Scheme implementation. Less than a year after it was issued, IFRIC has withdrawn IFRIC 3. In December 2007, IASB has started a new project in order to provide guidance on accounting for carbon allowances called Emissions Trading Schemes Project. In the absence of an accounting standard regarding the accounting of these emissions allowances a diversity of accounting practices have been identified. Nowadays, there are three main accounting practices for the recognition of the emissions allowances and the GHG emissions liabilities: IFRIC 3 approach, the government grants approach and the net liability or off balance sheet approach. The accounting treatment of greenhouse gas emissions allowances by Romanian companies resembles the net liability or off balance sheet approach. Finance Ministry Order no. 1118/2012 states that GHG emission certificates should be recognized as fixed assets (if the entity is expecting a profit in the long term or in the category of short term investments (if the entity is expecting a profit in the short term. The accounting of the greenhouse gas emissions allowances described above is applicable mainly to traders of such certificates and not for the installations in the scope of the EU ETS directive, which should recognize GHG emissions off balance sheet, at their nominal value (nil if received for free. The shortfall or excess of allowances will be recognized in the profit or loss as they are bought or sold by the entity (the accounting treatment imposed by Finance Ministry Order no. 3055/2009.

  6. Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

    Science.gov (United States)

    Baroutsis, Aspa

    2016-01-01

    Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…

  7. 18 CFR 367.1070 - Account 107, Construction work in progress.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1070 Account 107, Construction work in progress. (a) This account must include the total of the balances of construction projects for service company..., Construction work in progress. 367.1070 Section 367.1070 Conservation of Power and Water Resources FEDERAL...

  8. Project descriptions

    International Nuclear Information System (INIS)

    Anon.

    1990-01-01

    This part specifies the activities and project tasks of each project broken down according to types of financing, listing the current projects Lw 1 through 3 funded by long-term provisions (budget), the current projects LB 1 and 2, LG 1 through 5, LK1, LM1, and LU 1 through 6 financed from special funds, and the planned projects ZG 1 through 4 and ZU 1, also financed from special funds. (DG) [de

  9. Responsibility is More than Accountability

    DEFF Research Database (Denmark)

    Vetterlein, Antje

    2018-01-01

    This paper critically assesses the notion of responsibility and argues that by adopting a broader understanding as going beyond accountability will shift our focus from regulatory to negotiated governance. Negotiated governance emphasizes the origin of rules and regulations and their contestation...... over the focus on compliance and enforcement. In order to elaborate this argument, I use the case of corporate social responsibility (CSR). The paper takes departure in the governance literature. Reviewing that scholarship, I develop a typology of responsibility to first substantiate the paper's claim...... that responsibility is more than accountability. In a second step, I derive a taxonomy of CSR practices that are loosely associated with different meanings of responsibility. The taxonomy highlights two specific problems that the literature focusing on accountability leaves unanswered, these are the moral...

  10. Computer programs as accounting object

    Directory of Open Access Journals (Sweden)

    I.V. Perviy

    2015-03-01

    Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

  11. Investment accounting in building industry

    Energy Technology Data Exchange (ETDEWEB)

    Kuesgen, H.

    1982-09-01

    The methods of investment accounting are always required if, as it is usual for buildings, payments are not due once but repeatedly within a period of several years. These payments are presented in a payment model from which an informative and reliable total value of all costs and yields can be derived. The report deals nearly exclusively with the so-called dynamic investment accounting method as it records the payment procedures as to time much more exactly than the static investment accounting method. The problem of continually rising amounts of regular payments as e.g. energy prices can be better represented by the dynamic method. Therefore, the static methods have been dealt with only globally.

  12. Estimation and valuation in accounting

    Directory of Open Access Journals (Sweden)

    Cicilia Ionescu

    2014-03-01

    Full Text Available The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements. International Financial Reporting Standards IAS / IFRS aim to ensure the comparability and relevance of the accounting information, providing, among other things, details about the issue of accounting estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the elements that are to be recognised in the financial statements. Most of the times, the values reflected in the books are clear, they are recorded in the contracts with third parties, in the supporting documents, etc. However, the uncertainties in which a reporting entity operates determines that, sometimes, the assigned or values attributable to some items composing the financial statements be determined by use estimates.

  13. Social accountability of medical education

    DEFF Research Database (Denmark)

    Lindgren, Stefan; Karle, Hans

    2011-01-01

    accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used......Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... both nationally and globally. But it also implies a responsibility to contribute to the development of medicine and society through fostering competence for research and improvement. Accreditation is a process by which a statutory body evaluates and recognises an educational institution and/or its...

  14. Accounting treatment of currency options

    Directory of Open Access Journals (Sweden)

    Prošić Danica

    2016-01-01

    Full Text Available Currency options are often used to mitigate currency risk resulting from corporate activities. Their implementation can be complex, and there could be problems if the essential elements and principles are not fully understood. Although they are not the simplest financial products, currency options are interesting and useful to those who are trying to make a step forward in the area of currency risk management. This paper aims to present the general principles and specifics of accounting records and valuation of currency options used for hedging against risk. It is a complex process which, in addition to numerous conditions, also involves the implementation of accounting rules that deviate from the generally accepted accounting principles.

  15. Activty- versus Variability-Based Management Accounting

    DEFF Research Database (Denmark)

    Israelsen, Poul

    Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"......Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"...

  16. Environmental economy account for Denmark 1997

    International Nuclear Information System (INIS)

    Anon.

    1999-01-01

    The article deals with energy consumption, energy reserves and air pollution in relation to the Danish National Account. The statistics are taken from the separate environment account, which is consistent as 'satellite' to the real national account. The environmental account from Denmark is an example of a system of the so-called NAMEA-type (National Accounting Matrix including Environmental Accounts). (EHS)

  17. Environmental economy account for Denmark 1998

    International Nuclear Information System (INIS)

    Anon.

    2000-01-01

    The article deals with energy consumption, energy reserves and air pollution in relation to the Danish National Account. The statistics are taken from the separate environment account, which is consistent as 'satellite' to the real national account. The environmental account from Denmark is an example of a system of the so-called NAMEA-type (National Accounting Matrix including Environmental Accounts). (EHS)

  18. Environmental economy account for Denmark 1999

    International Nuclear Information System (INIS)

    Anon.

    2001-01-01

    The article deals with energy consumption, energy reserves and air pollution in relation to the Danish National Account. The statistics are taken from the separate environment account, which is consistent as 'satellite' to the real national account. The environmental account from Denmark is an example of a system of the so-called NAMEA-type (National Accounting Matrix including Environmental Accounts). (EHS)

  19. Social Environmental Accounting and Reporting

    DEFF Research Database (Denmark)

    Huerter O, Gabriela Gutierrez; Moon, Jeremy; Gold, Stefan

    Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and report......Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting...

  20. Political accountability and autonomous weapons

    Directory of Open Access Journals (Sweden)

    James Igoe Walsh

    2015-09-01

    Full Text Available Autonomous weapons would have the capacity to select and attack targets without direct human input. One important objection to the introduction of such weapons is that they will make it more difficult to identify and hold accountable those responsible for undesirable outcomes such as mission failures and civilian casualties. I hypothesize that individuals can modify their attribution of responsibility in predicable ways to accommodate this new technology. The results of a survey experiment are consistent with this; subjects continue to find responsible and hold accountable political and military leaders when autonomous weapons are used, but also attribute responsibility to the designers and programmers of such weapons.

  1. Accountable Care Organizations and Otolaryngology

    Science.gov (United States)

    Contrera, Kevin J.; Ishii, Lisa E.; Setzen, Gavin; Berkowitz, Scott A.

    2016-01-01

    Accountable Care Organizations represent a shift in health care delivery, while providing a significant potential for improved quality and coordination of care across multiple settings. Otolaryngologists have an opportunity to become leaders in this expanding arena. However, the field of otolaryngology-head and neck surgery currently lacks many of the tools necessary to implement value-based care, including performance-measurement, electronic health infrastructure and data management. These resources will become increasingly important for surgical specialists to be active participants in population health. This article reviews the fundamental issues that otolaryngologists should consider when pursuing new roles in Accountable Care Organizations. PMID:26044787

  2. Medical savings accounts make waves.

    Science.gov (United States)

    Gardner, J

    1995-02-27

    MSAs: the theory. Medical savings account legislation would allow consumers to set aside pre-tax dollars to pay for day-to-day healthcare costs. The accounts are to be backed up by a catastropic policy with a deductible roughly equal to the maximum amount allowed in the MSA. The aim is to reduce healthcare cost inflation by making consumers more aware of the costs of healthcare than they are under comprehensive policies and enabling them to shop for the lowest-cost, highest-quality care.

  3. Managerial accounting applications in radiology.

    Science.gov (United States)

    Lexa, Frank James; Mehta, Tushar; Seidmann, Abraham

    2005-03-01

    We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making.

  4. Approaches to greenhouse gas accounting methods for biomass carbon

    International Nuclear Information System (INIS)

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

    2014-01-01

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

  5. Project studies

    DEFF Research Database (Denmark)

    Geraldi, Joana; Söderlund, Jonas

    2018-01-01

    Project organising is a growing field of scholarly inquiry and management practice. In recent years, two important developments have influenced this field: (1) the study and practice of projects have extended their level of analysis from mainly focussing on individual projects to focussing on micro......, and of the explanations of project practices they could offer. To discuss avenues for future research on projects and project practice, this paper suggests the notion of project studies to better grasp the status of our field. We combine these two sets of ideas to analyse the status and future options for advancing...... project research: (1) levels of analysis; and (2) type of research. Analysing recent developments within project studies, we observe the emergence of what we refer to as type 3 research, which reconciles the need for theoretical development and engagement with practice. Type 3 research suggests pragmatic...

  6. French energy accounting in 2005

    International Nuclear Information System (INIS)

    2006-03-01

    The energy accounting of 2005 in France continues to increase (+ 34,7%). This situation is the result of the increase of the crude oils and the fossil fuels prices. The document analyzes also the imports and exports. (A.L.B.)

  7. Concepts for monofunctional accounting dictionaries

    DEFF Research Database (Denmark)

    Bergenholtz, Henning

    2012-01-01

    up to now. They are normally constructed as polyfunctional tools trying to give help by different kind of cognitive and communicative problems. Outgoing from one database I discuss the conception for this database and for 22 different accounting dictionaries with the languages Danish, English...

  8. Career Expectations of Accounting Students

    Science.gov (United States)

    Elam, Dennis; Mendez, Francis

    2010-01-01

    The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom.…

  9. Mexico : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2004-01-01

    This Country Financial Accountability Assessment (CFAA) summarizes the status of implementation of financial management measures of the Federal public sector, showing both strengths, and areas for improvement, and, reflects input contributions in each area of public management. The main strength observed was the existence of clear rules governing the Federal Government's administrative fin...

  10. From Transactional to Transformational Accounting.

    Science.gov (United States)

    Cooper, Bruce S.; Randall, E. Vance

    1998-01-01

    Accurate transactional financial data are necessary for governmental compliance; transformational information is crucial for measuring and improving school performance. Some districts are shifting from a systems to a service, focus, from partial to full-cost accounting, from centralized to decentralized reporting procedures and facilities, and…

  11. Annual report and accounts 1977

    International Nuclear Information System (INIS)

    1978-01-01

    The report for 1977 summarizes the progress of the Anglo/ Dutch/German partnership Urenco Limited, and the entry into commercial production of the plants for the enrichment of uranium by the centrifuge process. The document also contains the Director's report, accounts and other financial information. (U.K.)

  12. Kant's Account of Moral Education

    Science.gov (United States)

    Giesinger, Johannes

    2012-01-01

    While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…

  13. Accountability--A Historical Perspective.

    Science.gov (United States)

    Keefover, Karen Shade

    1983-01-01

    Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)

  14. ACCOUNTING – A SEMIOTIC PROCESS

    Directory of Open Access Journals (Sweden)

    Rotila Aristita

    2009-05-01

    Full Text Available The final product of accounting which is intended towards satisfying the informational needs of the various users is a component part of a semiotic communication process whose outcome is that the transmitted messages “bear” in themselves knowledge/ inform

  15. Accounting Principles and Financial Statements.

    Science.gov (United States)

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  16. 2004 energy accounting in France

    International Nuclear Information System (INIS)

    2005-01-01

    This economic analysis presents the energy accounting of the France in 2004 which shows a little renewal of the consumption and a better energy efficiency. It provides data on the energy consumption and production for the different energy types and for the different activity sectors, to illustrate the analysis. (A.L.B.)

  17. Annual accounts 1992-93

    International Nuclear Information System (INIS)

    1993-06-01

    AEA Technology is the trading name of the United Kingdom Atomic Energy Authority. The principal activity is the provision of high quality scientific and engineering services, consultancy and specialist products across a broad range. During 1992-93, AEA achieved a profit of Pound 23.9M, representing a return of 12.2%. The detailed annual accounts are presented. (UK)

  18. Accountability: A New Disneyland Fantasy

    Science.gov (United States)

    Bundy, Robert F.

    1974-01-01

    Parents, professional educators, boards of education, legislators, and the general public are justifiably questioning the monies spent on education, school efficiency, what schools are actually accomplishing, and who controls the results of schooling. However, accountability, as envisioned by its major supporters, will address none of these…

  19. Theorising accountability for NGO advocacy

    NARCIS (Netherlands)

    Unerman, J.; O'Dwyer, B.

    2006-01-01

    Purpose - The purpose of this paper is to develop a staged theoretical argument regarding whether non-governmental organisations (NGOs) can be considered responsible and accountable for the direct and indirect consequences, on a wide range of stakeholders, flowing from their advocacy activities.

  20. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The Annual Report of the Southern Electric Group presents the Chairman's statement, and a review by the Chief Executive which covers productivity and efficiency, VAT, subsidiaries, associated activity, energy efficiency, safety and caring for the environment. This is followed by a financial review, the director's report, and the annual accounts for the year ended 31 March 1994. (UK)

  1. Fraud Education for Accounting Students.

    Science.gov (United States)

    Peterson, Bonita K.

    2003-01-01

    Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

  2. Cost Accounting for Decision Makers.

    Science.gov (United States)

    Kaneklides, Ann L.

    1985-01-01

    Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

  3. Annual report and accounts 1992

    International Nuclear Information System (INIS)

    1992-01-01

    Amersham International, the health science company presents here its Annual Report and accounts for the year 1991 to 1992. Concentrating on developments in life science research, nuclear healthcare and industrial quality and safety assurance, Amersham International has undergone major restructuring this year in order to focus its scientific, financial and managerial resources on the application of radioactivity to detection and measurement. (UK)

  4. Managerial Accounting. Course Administrative Manual.

    Science.gov (United States)

    Central Michigan Univ., Mount Pleasant. Inst. for Personal and Career Development.

    This manual is part of the materials for a college-level programmed course in managerial accounting and intended to aid instructors in helping students to work their way through the self-instructional study guide around which the course is organized. The manual describes the various materials and components used in the self-instructional sequence…

  5. Study of nuclear material accounting

    International Nuclear Information System (INIS)

    Ruderman, H.

    1977-01-01

    The implications of deliberate diversion of nuclear materials on materials accounting, the validity of the MUF concept to establish assurance concerning the possible diversion of special nuclear materials, and an economic analysis to permit cost comparison of varying the inventory frequency are being studied. An inventory cost model, the statistical hypothesis testing approach, the game theoretic approach, and analysis of generic plants are considered

  6. New approach to safeguards accounting

    International Nuclear Information System (INIS)

    Pike, D.H.; Morrison, G.W.

    1977-03-01

    In recent years there has been widespread concern over the problem of nuclear safeguards. Due to the proliferation of nuclear reactors throughout the world, the concern about the loss or diversion of nuclear materials at various points in the fuel cycle has greatly increased. To minimize the possibility of material loss, the nuclear industry relies on physical protection systems and materials accountability procedures at licensed facilities. Present techniques of material accountability rely on double-entry accounting systems. For various reasons, only noisy observations of on-hand inventory are available. Hence one is forced to use statistical techniques in an attempt to detect the existence of missing material. Current practice is to use control charts as the basis for detecting significant material losses. Control charts may aid in detecting large material losses but are insensitive to small quantities of material loss, even if these small losses occur repeatedly over a long period of time. The purpose of this research is to show the feasibility of using linear state estimation theory in nuclear material accountability. The Kalman Filter is used as the state estimation technique. The state vector which consists of on-hand inventory and material losses is estimated recursively

  7. Incivility in the Accounting Classroom

    Science.gov (United States)

    Swinney, Laurie; Elder, Bruce; Seaton, Lloyd

    2010-01-01

    Classroom incivility is any action that interferes with a harmonious and cooperative learning atmosphere in the classroom (Feldman, 2001). We compared the perceptions of accounting faculty to the perceptions of cross-disciplinary faculty relating to both the definition of student actions as incivility and the occurrence of incivility. We also…

  8. Annual report and accounts 1983

    International Nuclear Information System (INIS)

    1984-05-01

    The report covers: company information; report of the directors (principal activities of Urenco Limited, a partner in three Anglo/Dutch/German partnerships, in the ownership and operation of centrifuge enrichment plants and the provision of uranium enrichment services; review of the business - report for 1983; results and dividend; personnel matters); profit and loss account; balance sheet. (U.K.)

  9. 13 CFR 120.961 - Construction escrow accounts.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Construction escrow accounts. 120.961 Section 120.961 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS..., CDC attorney, or bank may hold Debenture proceeds in escrow to complete Project components such as...

  10. Written Communication Competencies Necessary in the Accounting Profession.

    Science.gov (United States)

    Addams, H. Lon

    1982-01-01

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

  11. Nontraditional Student Withdrawal from Undergraduate Accounting Programmes: A Holistic Perspective

    Science.gov (United States)

    Fortin, Anne; Sauvé, Louise; Viger, Chantal; Landry, France

    2016-01-01

    A collaborative project of several Quebec universities, this study investigates nontraditional student withdrawal from undergraduate accounting programmes. A nontraditional student is older than 24, or is a commuter or a part-time student, or combines some of these characteristics. Univariate and multivariate analyses of student dropout factors…

  12. Evaluating an Accountability Mentoring Approach for School Counselors

    Science.gov (United States)

    Milsom, Amy; McCormick, Katlyn

    2015-01-01

    School counselors are encouraged to use accountability in order to advocate for their programs and students, but many school counselors lack confidence to work with data. This project examined the effectiveness of an individualized mentoring intervention targeting data attitudes, self-efficacy, and behaviors. After participating in the…

  13. A Common Postsecondary Data Dictionary for Perkins Accountability

    Science.gov (United States)

    Kotamraju, Pradeep; Richards, Amanda; Wun, Jolene; Klein, Steven G.

    2010-01-01

    This project assesses the feasibility of creating a voluntary, nationwide data dictionary that can be used to standardize the reporting of postsecondary accountability reporting requirements for the Carl D. Perkins Career and Technical Education Act of 2006 (otherwise known as Perkins IV). Variables, field codes, and programming instructions,…

  14. How to Integrate International Financial Reporting Standards into Accounting Programs

    Science.gov (United States)

    Singer, Robert A.

    2012-01-01

    It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

  15. Virtual projects

    DEFF Research Database (Denmark)

    Svejvig, Per; Commisso, Trine Hald

    2012-01-01

    that the best practice knowledge has not permeated sufficiently to the practice. Furthermore, the appropriate application of information and communication technology (ICT) remains a big challenge, and finally project managers are not sufficiently trained in organizing and conducting virtual projects....... The overall implications for research and practice are to acknowledge virtual project management as very different to traditional project management and to address this difference.......Virtual projects are common with global competition, market development, and not least the financial crisis forcing organizations to reduce their costs drastically. Organizations therefore have to place high importance on ways to carry out virtual projects and consider appropriate practices...

  16. Project financing

    International Nuclear Information System (INIS)

    Alvarez, M.U.

    1990-01-01

    This paper presents the basic concepts and components of the project financing of large industrial facilities. Diagrams of a simple partnership structure and a simple leveraged lease structure are included. Finally, a Hypothetical Project is described with basic issues identified for discussion purposes. The topics of the paper include non-recourse financing, principal advantages and objectives, disadvantages, project financing participants and agreements, feasibility studies, organization of the project company, principal agreements in a project financing, insurance, and an examination of a hypothetical project

  17. The Information - Connexion Between Financial Accounting and Management Accounting

    Directory of Open Access Journals (Sweden)

    Florin Radu

    2016-01-01

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

  18. The importance of managerial accounting in managerial accounting system

    OpenAIRE

    Dragan Cristian

    2014-01-01

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

  19. How well can business cycle accounting account for business cycles?

    OpenAIRE

    Keisuke Otsu

    2012-01-01

    The business cycle accounting method introduced by Chari, Kehoe and McGrattan (2007) is a useful tool to decompose business cycle fluctuations into their contributing factors. However, the model estimated by the maximum likelihood method cannot replicate business cycle moments computed from data. Moment-based estimation might be an attractive alternative if the purpose of the research is to study business cycle properties such as volatility, persistence and cross-correlation of variables inst...

  20. Accounting-information support investment in object of tourism industry

    Directory of Open Access Journals (Sweden)

    Ya.D. Krupka

    2015-06-01

    Full Text Available The article reveals the peculiarities of investments in tourism, their financial support through various sources. Given the branching system of travel, and additional related services offered by the author, each of the objects viewed as an investment project which, in turn, provides investment and obtaining from them certain benefits. In the article the system of investment projects, including the relationship of forms of investment (own cash and property investments of investors, credit and other borrowed resources, funds from sponsors and donations and the effects of investment (profit from operations, related income, social benefits for citizens and other benefits for society. Given the fact that every project goes through several stages since its launch and completion stages of submitted investment projects include the following phases: pre, investment process and control the results and return on capital investment projects under operation. The scheme of the project life cycle, which provided a way out of the project, corresponding interpretation investing activities international and national accounting standards and financial reporting. In this paper, special attention is paid to the rehabilitation of tourist visits, keeping investments in them, as well as an attempt to give an objective assessment of the effectiveness of such investments on the basis of accounting information.

  1. The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

    Directory of Open Access Journals (Sweden)

    Sandeep Goel

    2016-09-01

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

  2. Shifting accountability: a longitudinal qualitative study of diabetes causation accounts.

    Science.gov (United States)

    Lawton, Julia; Peel, Elizabeth; Parry, Odette; Douglas, Margaret

    2008-07-01

    We undertook a longitudinal qualitative study involving of 20 patients from Scotland who had type 2 diabetes. We looked at their perceptions and understandings of why they had developed diabetes and how, and why, their causation accounts had changed or remained stable over time. Respondents, all of whom were white, were interviewed four times over a 4-year period (at baseline, 6, 12 and 48 months). Their causation accounts often shifted, sometimes subtly, sometimes radically, over the 4 years. The experiential dimensions of living with, observing, and managing their disease over time were central to understanding the continuities and changes we observed. We also highlight how, through a process of removing, adding and/or de-emphasising explanatory factors, causation accounts could be used as "resources" to justify or enable present treatment choices. We use our work to support critiques of social cognition theories, with their emphasis upon beliefs being antecedent to behaviours. We also provide reflections upon the implications of our findings for qualitative research designs and sampling strategies.

  3. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Science.gov (United States)

    2013-07-16

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board... Financial Accounting Standard 45, Deferral of the Transition to Basic Information for Long-Term Projections...

  4. Standardizing an End-to-end Accounting Service

    Science.gov (United States)

    Greenberg, Edward; Kazz, Greg

    2006-01-01

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

  5. Biofuels: Project summaries

    Energy Technology Data Exchange (ETDEWEB)

    1994-07-01

    The US DOE, through the Biofuels Systems Division (BSD) is addressing the issues surrounding US vulnerability to petroleum supply. The BSD goal is to develop technologies that are competitive with fossil fuels, in both cost and environmental performance, by the end of the decade. This document contains summaries of ongoing research sponsored by the DOE BSD. A summary sheet is presented for each project funded or in existence during FY 1993. Each summary sheet contains and account of project funding, objectives, accomplishments and current status, and significant publications.

  6. Microsoft project

    OpenAIRE

    Markić, Lucija; Mandušić, Dubravka; Grbavac, Vitomir

    2005-01-01

    Microsoft Project je alat čije su prednosti u svakodnevnom radu nezamjenjive. Pomoću Microsoft Projecta omogućeno je upravljanje resursima, stvaranje izvještaja o projektima u vremenu, te analize različitih scenarija. Pojavljuje u tri verzije: Microsoft Project Professional, Microsoft Project Server i Microsoft Project Server Client Access Licenses. Upravo je trend da suvremeni poslovni ljudi zadatke povjeravaju Microsoft Projectu jer on znatno povećava produktivnost rada. Te prednos...

  7. Project ethics

    CERN Document Server

    Jonasson, Haukur Ingi

    2013-01-01

    How relevant is ethics to project management? The book - which aims to demystify the field of ethics for project managers and managers in general - takes both a critical and a practical look at project management in terms of success criteria, and ethical opportunities and risks. The goal is to help the reader to use ethical theory to further identify opportunities and risks within their projects and thereby to advance more directly along the path of mature and sustainable managerial practice.

  8. Accounting treatment of intangible assets

    OpenAIRE

    Gorgieva-Trajkovska, Olivera; Koleva, Blagica; Georgieva Svrtinov, Vesna

    2015-01-01

    The accounting for fixed assets is, in many cases, a straightforward exercise, but it isn’t always so when it comes to the issue of intangible fixed assets and recognizing such assets on the balance sheet. IAS 38, In¬tan¬gi¬ble Assets, outlines the accounting re¬quire¬ments for in¬tan¬gi¬ble assets, which are non-mon¬e¬tary assets which are without physical substance and iden¬ti¬fi¬able (either being separable or arising from con¬trac¬tual or other legal rights). In¬tan¬gi¬ble assets meeting ...

  9. Accountability in power industry training

    International Nuclear Information System (INIS)

    Evans, R.C.

    1982-01-01

    Accountability in power industry training translates to the moving away from purely subjective mode in development and evaluation to a more performance-based objective orientation. The performance-based approach increases the visibility of training through the specification and publication of training goals, procedures, and outcomes. The major thrust of accountability is in actually being able to see and therefore judge how well training dollars are being spent. This change in focus which addresses the functional concerns of the industry, what training is needed, its cost, how well it works, has brought about important innovations to industry training. The innovations have taken the form of a systematic design of training which employs concepts and approaches from educational psychology, industrial psychology, and human engineering

  10. Accounting-related transmission issues

    International Nuclear Information System (INIS)

    Niehaus, M.; Bjorn, P.; Pate, G.

    1999-01-01

    Various initiatives have been undertaken by the Federal Energy Regulatory Commission (FERC) to deregulate wholesale electric energy markets. These initiatives have focused on restructuring the transmission systems in the US and recently have culminated in a proposal requiring formation of and participation in regional transmission organizations. The overall form of regulation selected to determine rates for transmission entities as well as underlying regulatory decisions reached on key issues will have profound implications for transmission entities. For example, traditional cost-based regulation would require one set of accounting and reporting rules, while incentive-based regulation may not be subject to those same rules. An overview of some of the major accounting and financial reporting issues that will need to be considered is presented

  11. CORPORATE GOVERNANCE AND STAKEHOLDERS’ ACCOUNTABILITY

    Directory of Open Access Journals (Sweden)

    Elena CHIȚIMUȘ

    2015-04-01

    Full Text Available Corporate governance is the system through which companies are directed and controlled but until today academic environment, regulators, corporations couldn’t reach a unanimous definition. Corporate governance provisions suffered changes after several largely covered financial scandals. Entities incur costs when complying with new regulations but not complying impacts the reputation and investors might think twice before bringing their money into the company. Accountability for business decisions, risk management, control that set the economic path of the company is mandatory for proving that the company is run in a fairly and smart way. This study aims to investigate how corporate governance relates to accountability of all parties involved in the current business of companies as any conflict of interest is detrimental to the company and affects in a negative way its performance.

  12. Finance salaries. Account the cost.

    Science.gov (United States)

    Robling, Andy

    2003-02-06

    Post-qualification salaries have increased by 4-7 per cent, a slowdown on last year's figures when increases were often more than 10 per cent. The highest increases this year tended to be in medium-sized trusts where newly qualified accountants' salaries rose 8.2 per cent. Directors of finance in large trusts earn about 20 per cent more than in medium trusts and about 40 per cent more than in small ones. Newly qualified accountants in large trusts earn 5 per cent more than in medium-sized trusts and 13 per cent more than in small ones. The survey is based on an analysis of salaries from Hays' jobs database, and salaries of registered candidates.

  13. Bell's theorem, accountability and nonlocality

    International Nuclear Information System (INIS)

    Vona, Nicola; Liang, Yeong-Cherng

    2014-01-01

    Bell's theorem is a fundamental theorem in physics concerning the incompatibility between some correlations predicted by quantum theory and a large class of physical theories. In this paper, we introduce the hypothesis of accountability, which demands that it is possible to explain the correlations of the data collected in many runs of a Bell experiment in terms of what happens in each single run. Under this assumption, and making use of a recent result by Colbeck and Renner (2011 Nature Commun. 2 411), we then show that any nontrivial account of these correlations in the form of an extension of quantum theory must violate parameter independence. Moreover, we analyze the violation of outcome independence of quantum mechanics and show that it is also a manifestation of nonlocality. This article is part of a special issue of Journal of Physics A: Mathematical and Theoretical devoted to ‘50 years of Bell's theorem’. (paper)

  14. Location mortgage in accounting objects

    Directory of Open Access Journals (Sweden)

    I.M. Vygiska

    2015-12-01

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

  15. The Kontiki of Global Accounting.

    OpenAIRE

    George Mickhail

    2000-01-01

    Global financial reporting is experiencing a “credibility crisis” due to concerns about the quality of reporting of financial results by corporations, which has been eroding in the rush to meet market expectations. This controversy highlights the need to examine the increasing expectation of ‘harmonisation’ by stock exchanges around the world, companies seeking global capital flows and the financial statement users. Meanwhile, securities regulators attempt to redefine their accounting standar...

  16. Essays in Accounting and Finance

    OpenAIRE

    Rauter, Thomas

    2018-01-01

    This dissertation studies real effects of disclosure regulation and topics at the intersection of accounting and banking. It consists of three papers. The notion that mandating disclosure stimulates desirable and discourages undesirable behavior by the disclosing party is an important motivation for financial reporting and transparency regulation. However, there is relatively little evidence on the real effects of mandatory disclosure that directly speaks to this motivation. In "Disclosur...

  17. Accounting for Fair Value Headging

    OpenAIRE

    Botea Elena Mihaela; Stanila Oana Georgiana; SSahlian Daniela Nicoleta

    2010-01-01

    The derivatives appearance was generated by the discovery of new ways to limit and manage current activity risks. Derivatives couldn’t hedge any type of risk. Derivative operations can be used to hedge: interest rate risks, foreign currency exchange rate risks, credit risks. Derivatives used to hedge these risks can be handled to cover fair value exposure, cash flow exposure and exposure to changes in the value of a net investment in a foreign operation. The hedging accounting roll is to prot...

  18. Organizational and Managerial Accounting Challenges

    OpenAIRE

    Anamaria Tepes-Bobescu

    2015-01-01

    The article focuses on the concept of value chain analysis and its positive effects on the development of an enterprise. After reading literature and conceptual discussions of value analysis and classification of company’s activities (main and support), there are described the steps that takes up the value chain analysis. It describes the role of management accountant and role of enterprise’s management based on value chain analysis. An analysis is made between the value chain and conventiona...

  19. Material control and accountability alternatives

    International Nuclear Information System (INIS)

    1991-01-01

    Department of Energy and Nuclear Regulatory Commission regulations governing material control and accountability in nuclear facilities have become more restrictive in the past decade, especially in areas that address the insider threat. As the insider threat receives greater credibility, regulations have been strengthened to increase the probability of detecting insider activity and to prevent removal of a significant quantity of Special Nuclear Material (SNM) from areas under control of the protective force

  20. INNOVATION IN ACCOUNTING BIOLOGIC ASSETS

    OpenAIRE

    Stolуarova M. A.; Shcherbina I. D.

    2016-01-01

    The article describes the innovations in the classification and measurement of biological assets according to IFRS (IAS) 41 "Agriculture". The difficulties faced by agricultural producers using standard, set out in article. The classification based on the adopted amendments, according to which the fruit-bearing plants, previously accounted for as biological assets are measured at fair value are included in the category of fixed assets. The structure of biological assets and main means has bee...

  1. Accounting Narratives and Impression Management

    OpenAIRE

    Brennan, Niamh; Merkl-Davies, Doris M.

    2013-01-01

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

  2. Annual report and accounts 1995

    International Nuclear Information System (INIS)

    1995-01-01

    This item consists of the Annual Report and Accounts of British Nuclear Fuels Limited (BNFL) for 1995 and a public relations document explaining the company's work in the United Kingdom nuclear power industry. BNFL has many years' experience in nuclear fuel manufacturing, reprocessing, waste management, decommissioning and transport of nuclear materials, and provides services to other organizations worldwide based on this expertise, making it an important export earner for the United Kingdom. (UK)

  3. Tritium accounting for PHWR plants

    International Nuclear Information System (INIS)

    Nair, P.S.; Duraisamy, S.

    2012-01-01

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

  4. SOME CONSIDERATIONS ON CLOUD ACCOUNTING

    OpenAIRE

    Doina Pacurari; Elena Nechita

    2013-01-01

    Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc.), or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially reco...

  5. Keeping HL-LHC accountable

    CERN Multimedia

    2015-01-01

    This week saw the cost and schedule of the High Luminosity LHC (HL-LHC) and LHC Injectors Upgrade (LIU) projects come under close scrutiny from the external review committee set up for the purpose.    HL-LHC, whose implementation requires an upgrade to the CERN injector complex, responds directly to one of the key recommendations of the updated European Strategy for Particle Physics, which urges CERN to prepare for a ‘major luminosity upgrade’, a recommendation that is also perfectly in line with the P5 report on the US strategy for the field. Responding to this recommendation, CERN set up the HL-LHC project in 2013, partially supported by FP7 funding through the HiLumi LHC Design Study (2011-2015), and coordinated with the American LARP project, which oversees the US contribution to the upgrade. A key element of HL-LHC planning is a mechanism for receiving independent expert advice on all aspects of the project.  To this end, several technical reviews h...

  6. 32 CFR 623.4 - Accounting procedures.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according to...

  7. 24 CFR 3500.17 - Escrow accounts.

    Science.gov (United States)

    2010-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time...). Deficiency is the amount of a negative balance in an escrow account. As noted in § 3500.17(f), if a servicer... escrow account. Escrow account means any account that a servicer establishes or controls on behalf of a...

  8. [Management accounting in hospital setting].

    Science.gov (United States)

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

    1998-12-01

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

  9. 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)

  10. Computerized accounting methods. Final report

    International Nuclear Information System (INIS)

    1994-01-01

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

  11. SOME CONSIDERATIONS ON CLOUD ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Doina Pacurari

    2013-12-01

    Full Text Available Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc., or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially recommended for small companies that do not have enough financial resources to invest in the IT infrastructure and in expensive accounting software. However, a special attention is required in the case of sensitive data, which should not be placed in a public cloud. All these aspects need to be discussed with the students, who should acquire the qualifications needed for operating with cloud applications. Our paper considers all the above issues regarding cloud computing for accountants and suggests some possibilities to approach these topics with the students.

  12. Fuel conditioning facility material accountancy

    International Nuclear Information System (INIS)

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

    1995-01-01

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

  13. Accountability control system in plutonium fuel facility

    International Nuclear Information System (INIS)

    Naruki, Kaoru; Aoki, Minoru; Mizuno, Ohichi; Mishima, Tsuyoshi

    1979-01-01

    More than 30 tons of plutonium-uranium mixed-oxide fuel have been manufactured at the Plutonium Facility in PNC for JOYO, FUGEN and DCA (Deuterium Critical Assembly) and for the purpose of irradiation tests. This report reviews the nuclear material accountability control system adopted in the Plutonium Facility. Initially, the main objective of the system was the criticality control of fissible materials at various stages of fuel manufacturing. The first part of this report describes the functions and the structure of the control system. A flow chart is provided to show the various stages of material flow and their associated computer files. The system is composed of the following three sub-systems: procedures of nuclear material transfer; PIT (Physical Inventory Taking); data retrieval, report preparation and file maintenance. OMR (Optical Mark Reader) sheets are used to record the nuclear material transfer. The MUF (Materials Unaccounted For) are evaluated by PIT every three months through computer processing based on the OMR sheets. The MUF ratio of Pu handled in the facility every year from 1966 to 1977 are presented by a curve, indicating that the MUF ratio was kept well under 0.5% for every project (JOYO, FUGEN, and DCA). As for the Pu safeguards, the MBA (Material Balance Area) and the KMP (Key Measurement Point) in the facility of PNC are illustrated. The general idea of the projected PINC (Plutonium Inventory Control) system in PNC is also shortly explained. (Aoki, K.)

  14. PORTFOLIO COMMUNICATION BASE OF PROJECT ORIENTED ORGANIZATION

    Directory of Open Access Journals (Sweden)

    Тетяна Віталіївна РОМАНІВ

    2015-06-01

    Full Text Available It is proposed a tool for overcoming communication barriers that arise between all stakeholders in the implementation of complex projects where the company understands the limits and properties of own resources as well as the construction of communication noise to a minimum, taking into account the plans, performance indicators and received projections in fact the project.

  15. Finance and supply management project execution plan

    Energy Technology Data Exchange (ETDEWEB)

    BENNION, S.I.

    1999-02-10

    As a subproject of the HANDI 2000 project, the Finance and Supply Management system is intended to serve FDH and Project Hanford major subcontractor with financial processes including general ledger, project costing, budgeting, and accounts payable, and supply management process including purchasing, inventory and contracts management. Currently these functions are performed with numerous legacy information systems and suboptimized processes.

  16. 14 CFR Section 2 - General Accounting Policies

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies ...

  17. Automated accounting systems for nuclear materials

    International Nuclear Information System (INIS)

    Erkkila, B.

    1994-01-01

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

  18. Natural Resources Accounting and Sustainable Development: The ...

    African Journals Online (AJOL)

    Natural Resources Accounting and Sustainable Development: The Challenge to Economics and Accounting Profession. ... African Research Review ... The approach used in achieving this objective is by identifying the present position, limitations and the challenges for the economics and accounting professions.

  19. Towards a consistent approach for ecosystem accounting

    NARCIS (Netherlands)

    Edens, B.; Hein, L.G.

    2013-01-01

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

  20. INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES

    OpenAIRE

    Katherine Kinkela; Peter Harris; John Malindredos

    2010-01-01

    With the possibility that International Financial Reporting Standards (IFRS)may replace or may change substantially the US Generally Accepted Accounting Principles (GAAP) standards currently in place within the next decade, there is a question for accounting educators about how much of the current accounting curriculum should be devoted to IFRS. This is especially critical in the first levels of accounting, where the fundamentals of accounting are learned. While the major accounting firms are...