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

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

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)

Multidimensional health locus of control and depressive symptoms in the multi-ethnic population of the Netherlands.

Science.gov (United States)

van Dijk, Tobias K; Dijkshoorn, Henriëtte; van Dijk, Ad; Cremer, Stephan; Agyemang, Charles

2013-12-01

Ethnic inequalities in health in Western societies are well-documented but poorly understood. We examined associations between health locus of control (HLC) and depressive symptoms among native and non-native Dutch people in the Netherlands. We used hierarchical multiple linear regression analyses on a representative sample of the multi-ethnic population of Amsterdam and The Hague (n = 10,302). HLC was measured with the multidimensional health locus of control scale. Depressive symptoms were measured with the Kessler Psychological Distress scale. Multivariate analyses showed that HLC contributes to ethnic differences in the prevalence of depressive symptoms. Respondents who scored high on external locus of control (PHLC) were more likely to have depressive symptoms than those with a low score on PHLC (β = 0.133, p locus of control (IHLC) were less likely to have depressive symptoms compared to those scoring low on IHLC (β = -0.134, p < 0.001). The associations were most pronounced among Turkish-Dutch and Moroccan-Dutch respondents. Our findings suggest that HLC contributes to ethnic inequalities in depressive symptoms, especially among Turkish and Moroccan ethnic groups. Professionals (e.g. clinicians and policy makers) need to take HLC into account when assessing and treating depression among ethnic minority groups, particularly in Turkish and Moroccan populations. Future research should look further into the associations within these groups.

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

The preparation and characterization of novel human-like collagen metal chelates

Energy Technology Data Exchange (ETDEWEB)

Zhu, Chenhui; Sun, Yan [Shaanxi Key Laboratory of Degradable Biomedical Materials, School of Chemical Engineering Northwest University, Xi' an 710069 (China); Shaanxi R and D Center of Biomaterials and Fermentation Engineering, Xi' an 710069 (China); Wang, Yaoyu [Key Laboratory of Synthetic and Natural Functional Molecule Chemistry of the Ministry of Education, Xi' an 710069 (China); Luo, Yane, E-mail: luoyane@nwu.edu.cn [Shaanxi Key Laboratory of Degradable Biomedical Materials, School of Chemical Engineering Northwest University, Xi' an 710069 (China); Shaanxi R and D Center of Biomaterials and Fermentation Engineering, Xi' an 710069 (China); Fan, Daidi, E-mail: fandaidi@nwu.edu.cn [Shaanxi Key Laboratory of Degradable Biomedical Materials, School of Chemical Engineering Northwest University, Xi' an 710069 (China); Shaanxi R and D Center of Biomaterials and Fermentation Engineering, Xi' an 710069 (China)

2013-07-01

In order to develop the nutritional trace elements which could be absorbed and utilized effectively, protein chelates were adopted. Calcium, copper and manganese were considered based on their physiological functions, and the new chelates of HLC-Ca, HLC-Cu and HLC-Mn were formed in MOPS or MES buffer and purified by gel chromatography, and then freeze-dried. And they were detected and analyzed by atomic absorption spectrophotometry, ultraviolet–visible absorption (UV–vis) spectroscopy, Fourier transform infrared (FTIR) spectroscopy, fluorescence quenching method, circular dichroism (CD) and differential scanning calorimetry (DSC). The results showed that some chemical reactions happened between HLC and the three metal ions to form new chemical compounds. The thermodynamic parameters, ∆H, ∆G and ∆S, showed that the chelation process between HLC and metal ions was performed spontaneously. Fluorescence quenching spectra of HLC indicated that the quenching mechanism was static in nature. According to the data of DSC, the new chelates were more stable than the free HLC. And HLC-metal complex was non-toxic to the BHK21 cell through MTT assay. - Highlights: ► HLC-Ca, HLC-Cu and HLC-Mn were new chemical compounds and different to free HLC. ► Possible sites for Ca{sup 2+}, Cu{sup 2+} and Mn{sup 2+} to bind with HLC were presented. ► The chelation process between HLC and metal ions was performed spontaneously. ► The thermodynamic stability of the new chelates was higher than that of free HLC.

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.

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…

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.

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...

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.

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

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)

Formation and characterization of iron-binding phosphorylated human-like collagen as a potential iron supplement

International Nuclear Information System (INIS)

Deng, Jianjun; Chen, Fei; Fan, Daidi; Zhu, Chenhui; Ma, Xiaoxuan; Xue, Wenjiao

2013-01-01

Iron incorporated into food can induce precipitation and unwanted interaction with other components in food. Iron-binding proteins represent a possibility to avoid these problems and other side effects, as the iron is protected. However, there are several technical problems associated with protein–iron complex formation. In this paper, the iron-binding phosphorylated human-like collagen (Fe-G6P-HLC) was prepared under physiological conditions through phosphorylated modification. One molecule of Fe-G6P-HLC possesses about 24 atoms of Fe. Spectroscopy analysis, differential scanning calorimetry (DSC) and equilibrium dialysis techniques were employed to investigate the characteristics of the Fe-G6P-HLC. The binding sites (n b ) and apparent association constant (K app ) between iron and phosphorylated HLC were measured at n b = 23.7 and log K app = 4.57, respectively. The amount of iron (Fe 2+ sulfate) binding to phosphorylated HLC was found to be a function of pH and phosphate content. In addition, the solubility and thermal stability of HLC were not significantly affected. The results should facilitate the utilization of HLC as a bioactive iron supplement in the food and medical industry and provide an important theoretical evidence for the application of HLC chelates. - Highlights: • The iron-binding phosphorylated human-like collagen (Fe-G6P-HLC) was prepared. • One molecule of Fe-G6P-HLC possesses about 24 atoms of Fe. • The binding properties could be modulated through alterations in pH and phosphate content presented in HLC. • A novel strategy for preparing iron-binding proteins was provided

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

A novel thiolated human-like collage zinc complex as a promising zinc supplement: physicochemical characteristics and biocompatibility.

Science.gov (United States)

Zhu, Chenhui; Ma, Xiaoxuan; Wang, Yonghui; Mi, Yu; Fan, Daidi; Deng, Jianjun; Xue, Wenjiao

2014-11-01

To improve zinc binding ability to human-like collagen (HLC) and stability of metal complex, HLC was thiolated by mercaptosuccinylation reaction with S-acetylmercaptosuccinic anhydride (S-AMSA) at pH8.0. One mole of thiolated HLC-Zn (SHLC-Zn) complex possessed 24.3mol zinc ions when pH was 8.0 and zinc concentration was 15 mM. The physicochemical properties and biocompatibility of thiolated HLC-Zn (SHLC-Zn) complex were investigated by UV-vis, CD, electrophoresis analysis, differential scanning calorimetry (DSC) and cell viability assay, respectively. The results showed that SHLC-Zn complex(1) exhibited higher zinc ions than that of native HLC and still maintained the secondary structure of HLC though interaction occurred between SHLC and zinc ions, (2) increased the apparent molecular weight when compared with native HLC, (3) exhibited greater thermal stability than native HLC, and (4) presented toxicity free for BHK cells. This study suggests that the SHLC-Zn complex is a potential nutrition as well as zinc supplement in the medical application. Copyright © 2014 Elsevier B.V. All rights reserved.

Formation and characterization of iron-binding phosphorylated human-like collagen as a potential iron supplement

Energy Technology Data Exchange (ETDEWEB)

Deng, Jianjun; Chen, Fei; Fan, Daidi, E-mail: fandaidi@nwu.edu.cn; Zhu, Chenhui; Ma, Xiaoxuan; Xue, Wenjiao

2013-10-01

Iron incorporated into food can induce precipitation and unwanted interaction with other components in food. Iron-binding proteins represent a possibility to avoid these problems and other side effects, as the iron is protected. However, there are several technical problems associated with protein–iron complex formation. In this paper, the iron-binding phosphorylated human-like collagen (Fe-G6P-HLC) was prepared under physiological conditions through phosphorylated modification. One molecule of Fe-G6P-HLC possesses about 24 atoms of Fe. Spectroscopy analysis, differential scanning calorimetry (DSC) and equilibrium dialysis techniques were employed to investigate the characteristics of the Fe-G6P-HLC. The binding sites (n{sub b}) and apparent association constant (K{sub app}) between iron and phosphorylated HLC were measured at n{sub b} = 23.7 and log K{sub app} = 4.57, respectively. The amount of iron (Fe{sup 2+} sulfate) binding to phosphorylated HLC was found to be a function of pH and phosphate content. In addition, the solubility and thermal stability of HLC were not significantly affected. The results should facilitate the utilization of HLC as a bioactive iron supplement in the food and medical industry and provide an important theoretical evidence for the application of HLC chelates. - Highlights: • The iron-binding phosphorylated human-like collagen (Fe-G6P-HLC) was prepared. • One molecule of Fe-G6P-HLC possesses about 24 atoms of Fe. • The binding properties could be modulated through alterations in pH and phosphate content presented in HLC. • A novel strategy for preparing iron-binding proteins was provided.

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

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

OpenAIRE

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

2017-01-01

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

[The value of serum heavy/light chain immunoassay to assess therapeutic response in patients with multiple myeloma].

Science.gov (United States)

Yu, X C; Su, W; Zhuang, J L

2018-04-14

Objective: To assess the value of immunoglobulin heavy/light chain (HLC) immunoassay on therapeutic response in patients with multiple myeloma(MM). Methods: A total of 45 newly diagnosed MM patients were retrospectively enrolled in Peking Union Medical College Hospital from 2013 to 2016, whose 115 serum samples were consecutively collected. HLC was tested to evaluate response and compare with other methods for M protein detection. Results: ①There were 30 males and 15 females in total of whom the monoclonal immunoglobulin was IgG in 27 (IgGκ∶IgGλ 12∶15) and IgA (IgAκ∶IgAλ 9∶9) in 18. The arerage age of the studied population was 59 (range 43-80) . ② In 34 patients with serum sample at diagnosis, 32 (94.1%) had abnormal HLC ratio (rHLC) while 2 patients with IgG had normal rHLC. The percentages of abnormal rHLC was 81.8% (18/22) at partial response、50.0%(9/18) at very good complete response and 16.0%(4/25) at complete response. ③In 25 patients reaching CR, there were 13 with IgG and 12 with IgA. 4 patients equally split of IgG and IgA had abnormal rHLC at complete response. ④By monitoring the rHLC of some patients consecutively, we found that the remission of rHLC was to some extent behind the remission of SPE and IEF, or even rFLC. Conclusion: Immunoglobulin HLC detection is one feasible method for minimal residual disease detection.

[Relationships between smoking and the health locus of control among junior high school students].

Science.gov (United States)

Yoshida, Yumi; Takagi, Hirofumi; Inaba, Yutaka

2007-10-01

To clarify effects of the Health Locus of Control (HLC) on smoking behavior, relationships between smoking and HLC among junior high school students were examined. The subjects of the initial study, conducted in 1991, were public elementary schoolchildren in their 3rd year (11-12 years old). We then investigated the same children again in 1994 and 1997. We here mainly used data for 265 students (136 males and 129 females) obtained in 1997 when they were public junior high school students in their 3rd year (14-15 years old). Questionnaires included items on smoking experience, smoking intention and the Parcel & Meyer's Children's HLC scales. 1. Smoking experience was not associated with the HLC. 2. Concerning smoking intention among boys, the neutral group expressed stronger beliefs in the powerful others HLC in 1994 and 1997 than the positive group. In addition, the positive group expressed weaker beliefs in the powerful others HLC in 1994 than the negative group. 3. Concerning smoking intention among girls, the neutral group expressed stronger belifs in the powerful others HLC in 1997 than the negative group. Smoking experience was not associated with the HLC. However, smoking intention was significantly associated with beliefs in the powerful others HLC. In this regard, the neutral group tended to have strong beliefs in the powerful others HLC suggesting that students in this group might be easily affected by other people in both positive and negative ways. In other words, they must be guided in a good fashion through appropriate health education.

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

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

Relationship between Health Locus of Control and Risky Sexual Behaviors among Nigerian Adolescents.

Science.gov (United States)

Pharr, Jennifer; Enejoh, Victor; Mavegam, Bertille Octavie; Olutola, Ayodotun; Karick, Haruna; Ezeanolue, Echezona E

2015-06-01

HIV/AIDS knowledge has been rated as the most important factor for HIV prevention. However, studies have also shown that knowledge alone does not always translate into reduced risky sexual behavior (RSB). Health locus of control (HLC) categorized as perceived control over health status (internal locus of control) or attribution of health status to chance or fate (external health locus of control) is a psychological construct that has been shown to impact health outcomes including RSB. This study thus investigated the relationship between HLC and RSB among Nigerian adolescents. A cross-sectional survey design was employed among 361 adolescents from nine senior secondary schools selected through stratified random sampling from Jos, Plateau State Nigeria. Data were collected between August and October of 2008. Health Locus of Control Scale was used to categorize individuals into having either an internal or external HLC. RSB was assessed using the Brief HIV Screener (BHS). Descriptive statistics were computed and Mann-Whitney U test was used to determine differences in BHS scores by HLC categories. Odds ratios and adjusted odds ratios were calculated for individual BHS question responses based on HLC. Participants were 169 males (46.8%) and 192 females (53.2%) with a mean age of 16.9. When grouped into HLC categories, 141 were internal and 220 were external. The mean score on the BHS showed statistically significant difference based on HLC (p=0.01). Odds for using a condom during sexual intercourse were higher for adolescents with an internal HLC while adolescents with an external HLC had significantly higher RSB scores. Prevention programs targeted at adolescents should also aim to internalize their HLC.

Formation and characterization of iron-binding phosphorylated human-like collagen as a potential iron supplement.

Science.gov (United States)

Deng, Jianjun; Chen, Fei; Fan, Daidi; Zhu, Chenhui; Ma, Xiaoxuan; Xue, Wenjiao

2013-10-01

Iron incorporated into food can induce precipitation and unwanted interaction with other components in food. Iron-binding proteins represent a possibility to avoid these problems and other side effects, as the iron is protected. However, there are several technical problems associated with protein-iron complex formation. In this paper, the iron-binding phosphorylated human-like collagen (Fe-G6P-HLC) was prepared under physiological conditions through phosphorylated modification. One molecule of Fe-G6P-HLC possesses about 24 atoms of Fe. Spectroscopy analysis, differential scanning calorimetry (DSC) and equilibrium dialysis techniques were employed to investigate the characteristics of the Fe-G6P-HLC. The binding sites (nb) and apparent association constant (Kapp) between iron and phosphorylated HLC were measured at nb=23.7 and log Kapp=4.57, respectively. The amount of iron (Fe(2+) sulfate) binding to phosphorylated HLC was found to be a function of pH and phosphate content. In addition, the solubility and thermal stability of HLC were not significantly affected. The results should facilitate the utilization of HLC as a bioactive iron supplement in the food and medical industry and provide an important theoretical evidence for the application of HLC chelates. © 2013.

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...

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.

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.

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)

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

Effect of Tris-acetate buffer on endotoxin removal from human-like collagen used biomaterials

International Nuclear Information System (INIS)

Zhang, Huizhi; Fan, Daidi; Deng, Jianjun; Zhu, Chenghui; Hui, Junfeng; Ma, Xiaoxuan

2014-01-01

Protein preparation, which has active ingredients designated for the use of biomaterials and therapeutical protein, is obtained by genetic engineering, but products of genetic engineering are often contaminated by endotoxins. Because endotoxin is a ubiquitous and potent proinflammatory agent, endotoxin removal or depletion from protein is essential for researching any biomaterials. In this study, we have used Tris-acetate (TA) buffer of neutral pH value to evaluate endotoxins absorbed on the Pierce high-capacity endotoxin removal resin. The effects of TA buffer on pH, ionic strength, incubation time as well as human-like collagen (HLC) concentration on eliminating endotoxins are investigated. In the present experiments, we design an optimal method for TA buffer to remove endotoxin from recombinant collagen and use a chromogenic tachypleus amebocyte lysate (TAL) test kit to measure the endotoxin level of HLC. The present results show that, the endotoxins of HLC is dropped to 8.3 EU/ml at 25 mM TA buffer (pH 7.8) with 150 mM NaCl when setting incubation time at 6 h, and HLC recovery is about 96%. Under this experimental condition, it is proved to exhibit high efficiencies of both endotoxin removal and collagen recovery. The structure of treated HLC was explored by Transmission Electron Microscopy (TEM), demonstrating that the property and structure of HLC treated by TA buffer are maintained. Compared to the most widely used endotoxin removal method, Triton X-114 extraction, using TA buffer can obtain the non-toxic HLC without extra treatment for removing the toxic substances in Triton X-114. In addition, the present study aims at establishing a foundation for further work in laboratory animal science and providing a foundation for medical grade biomaterials. - Graphical abstract: The processes of endotoxins adsorbed from HLC. - Highlights: • TA buffer is a mild buffer system for endotoxins removal of HLC. • TA buffer may facilitate endotoxins adsorbed on the

How to effectively design public health interventions: Implications from the interaction effects between socioeconomic status and health locus of control beliefs on healthy dietary behaviours among US adults.

Science.gov (United States)

Jang, Kyungeun; Baek, Young Min

2018-04-16

This study investigated whether individuals with different socioeconomic status (SES) should be provided differently tailored health messages to promote healthy dietary behaviour (HDB). Prior research has suggested that people with different SESs tend to exhibit different types of beliefs about health, but it remains unclear how SES interacts with these beliefs to influence health outcomes. To better understand the differences in HDB between high- and low-SES populations and propose effective intervention strategies, we examined (i) how SES is associated with HDB, (ii) how internal health locus of control (HLC) and powerful others HLC are associated with HDB, and (iii) how SES interacts with internal and powerful others HLC to influence HDB. Using data from the Annenberg National Health Communication Survey, collected from 2005 to 2012 (N = 6,262) in the United States, hierarchical multiple regression analyses were conducted. Education level was found to be positively associated with HDB, while income level was not. Both internal and powerful others HLC beliefs were positively associated with HDB. The positive relationship between internal HLC and HDB strengthened as the level of education and income increased, whereas the positive relationship between powerful others HLC and HDB weakened as respondents' education level increased. These results suggest that the design and delivery of communication messages should be tailored to populations' specific SES and HLC beliefs for effective public health interventions. For example, messages enhancing internal HLC (e.g. providing specific skills and knowledge about health behaviours) might be more helpful for the richer and more-educated, while messages appealing to one's powerful others HLC beliefs (e.g. advice on health lifestyles given by well-known health professionals) might be more effective for less-educated people. © 2018 John Wiley & Sons Ltd.

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.

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...

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. 

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…

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...

Prognostic value of serum heavy/light chain ratios in patients with POEMS syndrome.

Science.gov (United States)

Wang, Chen; Su, Wei; Cai, Qian-Qian; Cai, Hao; Ji, Wei; Di, Qian; Duan, Ming-Hui; Cao, Xin-Xin; Zhou, Dao-Bin; Li, Jian

2016-07-01

POEMS syndrome is a rare plasma cell dyscrasia. Serum concentrations of the monoclonal protein in this disorder are typically low, and inapplicable to monitor disease activity in most cases, resulting in limited practical and prognostic values. Novel immunoassays measuring isotype-specific heavy/light chain (HLC) pairs showed its utility in disease monitoring and outcome prediction in several plasma cell dyscrasias. We report results of HLC measurements in 90 patients with POEMS syndrome. Sixty-six patients (73%; 95% confidence interval, 63-82%) had an abnormal HLC ratio at baseline. It could stratify the risk of disease relapse and was strongly associated with worse progression-free survival in a multivariate analysis (P = 0.021; hazard ratio [HR] 6.89, 95% CI 1.34-35.43). After therapy, HLC ratios improved, with 43 patients (48%) remaining abnormal. The post-therapeutic HLC ratio, if abnormal, also remained as an independent prognostic factor associated with worse progression-free survival (P = 0.019; HR 4.30, 95% CI 1.27-14.56). These results suggest the prognostic utility of HLC ratios in clinical management of POEMS patients. © 2015 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

Relationships among depression during pregnancy, social support and health locus of control among Iranian pregnant women.

Science.gov (United States)

Moshki, Mahdi; Cheravi, Khadijeh

2016-03-01

Prenatal depression is a significant predictor of postpartum depression and is detrimental to fetal development. To examine whether depression during pregnancy is associated with social support and health locus of control (HLC). Data were collected from a sample of 208 Iranian pregnant women using a demographic questionnaire, the Edinburgh Postnatal Depression Scale, the multidimensional HLC Scale and the social support appraisals. Depression was experienced by 37% of participants. Overall, women reported higher level of family support (6.88 ± 1.15) than other supports (6.87 ± 1.29). Protective supports from other resources (6.87 ± 1.29) were higher than those from friends (5.94 ± 1.5). Internal, powerful others and chance beliefs had the highest mean scores. Social support and chance HLC significantly influenced the proposed mediator (depressive mood) in the linear regression model. Bivariate analysis showed significant associations between social support (friend, family and others) and depressive mood. Internal HLC had a significant association with social support and powerful others HLC. However, Pearson correlation coefficient was not significant between depressive mood and all dimensions of HLC. Clinicians could assess social support and chance HLC to identify and treat women at risk of prenatal depression. By providing support during pregnancy, depression levels in women and its effects on the fetus may be decreased, which could prevent postpartum depression. © The Author(s) 2015.

Health-related behavior, profile of health locus of control and acceptance of illness in patients suffering from chronic somatic diseases.

Directory of Open Access Journals (Sweden)

Konrad Janowski

Full Text Available PURPOSE: The purpose of the study was to determine health-related behaviors, profile of health locus of control (HLC, and to assess the relationships between these constructs among patients suffering from chronic somatic diseases. MATERIAL AND METHODS: Three-hundred adult patients suffering from various chronic diseases participated in the study. The patients' mean age was 54.6 years (SD = 17.57. RESULTS: No statistically significant differences were found between the different clinical groups in health-related behavior, acceptance of illness, internal HLC or chance HLC. Patients with neurologic conditions showed slightly lower powerful others HLC than did some other clinical groups. Health-related behavior was significantly positively related to all three categories of HLC, with most prominent associations observed with powerful others HLC. Only one type of health-related behavior--preventive behavior--correlated significantly and negatively with acceptance of illness. Differences in the frequency of health-related behavior were also found due to gender (women showing more healthy nutritional habits than men, age (older subjects showing more frequent health-promoting behavior, education (higher education was associated with less frequent health-promoting behavior and marital status (widowed subjects reporting more frequent health-promoting behavior. CONCLUSIONS: Health-related behavior in patients with chronic diseases seems to be unrelated to a specific diagnosis; however it shows associations with both internal and external HLC. Sociodemographic factors are also crucial factors determining frequency of health-related behavior in such patients.

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...

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...

Standardizing operational vector sampling techniques for measuring malaria transmission intensity: evaluation of six mosquito collection methods in western Kenya.

Science.gov (United States)

Wong, Jacklyn; Bayoh, Nabie; Olang, George; Killeen, Gerry F; Hamel, Mary J; Vulule, John M; Gimnig, John E

2013-04-30

Operational vector sampling methods lack standardization, making quantitative comparisons of malaria transmission across different settings difficult. Human landing catch (HLC) is considered the research gold standard for measuring human-mosquito contact, but is unsuitable for large-scale sampling. This study assessed mosquito catch rates of CDC light trap (CDC-LT), Ifakara tent trap (ITT), window exit trap (WET), pot resting trap (PRT), and box resting trap (BRT) relative to HLC in western Kenya to 1) identify appropriate methods for operational sampling in this region, and 2) contribute to a larger, overarching project comparing standardized evaluations of vector trapping methods across multiple countries. Mosquitoes were collected from June to July 2009 in four districts: Rarieda, Kisumu West, Nyando, and Rachuonyo. In each district, all trapping methods were rotated 10 times through three houses in a 3 × 3 Latin Square design. Anophelines were identified by morphology and females classified as fed or non-fed. Anopheles gambiae s.l. were further identified as Anopheles gambiae s.s. or Anopheles arabiensis by PCR. Relative catch rates were estimated by negative binomial regression. When data were pooled across all four districts, catch rates (relative to HLC indoor) for An. gambiae s.l (95.6% An. arabiensis, 4.4% An. gambiae s.s) were high for HLC outdoor (RR = 1.01), CDC-LT (RR = 1.18), and ITT (RR = 1.39); moderate for WET (RR = 0.52) and PRT outdoor (RR = 0.32); and low for all remaining types of resting traps (PRT indoor, BRT indoor, and BRT outdoor; RR < 0.08 for all). For Anopheles funestus, relative catch rates were high for ITT (RR = 1.21); moderate for HLC outdoor (RR = 0.47), CDC-LT (RR = 0.69), and WET (RR = 0.49); and low for all resting traps (RR < 0.02 for all). At finer geographic scales, however, efficacy of each trap type varied from district to district. ITT, CDC-LT, and WET appear to be effective methods for large-scale vector sampling in

The data on health locus of control and its relationship with quality of life in HIV-positive patients

Directory of Open Access Journals (Sweden)

Zahra Mostafavian

2018-06-01

Full Text Available Locus of control is a concept defined based on social learning theory, and focuses on individuals' beliefs regarding factors that influence their health status. Health Locus of Control (HLC and its relationship with Quality of Life (QOL in HIV positive patients in local population were studied. This was a cross-sectional study on 80 HIV-positive patients. Multidimensional Health Locus of Control (MHLC Scale and Medical Outcome Study Short-Form Health Survey (MOS-SF-36 used to measure patients' HLC and QOL, respectively. Internal, external, and chance HLC mean ± SD scores were 30.31±3.87, 24.17±5.03, and 32.01±4.49, respectively. Positive correlation was found between internal HLC scores and both physical (p <0.001, r = 0.53 and mental quality of life (p <0.001, r = 0.48. Multiple regression analysis showed that internal HLC was the only significant predictor of quality of life. HIV-positive patients who believe their health is mostly influenced by individual's actions and behaviors (internal HLC showed a higher quality of life. These findings suggest that modifying health locus of control beliefs, hypothetically could influence patients' quality of life. Keywords: HIV, Health locus of control, Quality of life, Medicine

Comparing the performance of flat and hierarchical Habitat/Land-Cover classification models in a NATURA 2000 site

Science.gov (United States)

Gavish, Yoni; O'Connell, Jerome; Marsh, Charles J.; Tarantino, Cristina; Blonda, Palma; Tomaselli, Valeria; Kunin, William E.

2018-02-01

The increasing need for high quality Habitat/Land-Cover (H/LC) maps has triggered considerable research into novel machine-learning based classification models. In many cases, H/LC classes follow pre-defined hierarchical classification schemes (e.g., CORINE), in which fine H/LC categories are thematically nested within more general categories. However, none of the existing machine-learning algorithms account for this pre-defined hierarchical structure. Here we introduce a novel Random Forest (RF) based application of hierarchical classification, which fits a separate local classification model in every branching point of the thematic tree, and then integrates all the different local models to a single global prediction. We applied the hierarchal RF approach in a NATURA 2000 site in Italy, using two land-cover (CORINE, FAO-LCCS) and one habitat classification scheme (EUNIS) that differ from one another in the shape of the class hierarchy. For all 3 classification schemes, both the hierarchical model and a flat model alternative provided accurate predictions, with kappa values mostly above 0.9 (despite using only 2.2-3.2% of the study area as training cells). The flat approach slightly outperformed the hierarchical models when the hierarchy was relatively simple, while the hierarchical model worked better under more complex thematic hierarchies. Most misclassifications came from habitat pairs that are thematically distant yet spectrally similar. In 2 out of 3 classification schemes, the additional constraints of the hierarchical model resulted with fewer such serious misclassifications relative to the flat model. The hierarchical model also provided valuable information on variable importance which can shed light into "black-box" based machine learning algorithms like RF. We suggest various ways by which hierarchical classification models can increase the accuracy and interpretability of H/LC classification maps.

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.  

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…

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

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

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 ...

Effect of Tris-acetate buffer on endotoxin removal from human-like collagen used biomaterials.

Science.gov (United States)

Zhang, Huizhi; Fan, Daidi; Deng, Jianjun; Zhu, Chenghui; Hui, Junfeng; Ma, Xiaoxuan

2014-09-01

Protein preparation, which has active ingredients designated for the use of biomaterials and therapeutical protein, is obtained by genetic engineering, but products of genetic engineering are often contaminated by endotoxins. Because endotoxin is a ubiquitous and potent proinflammatory agent, endotoxin removal or depletion from protein is essential for researching any biomaterials. In this study, we have used Tris-acetate (TA) buffer of neutral pH value to evaluate endotoxins absorbed on the Pierce high-capacity endotoxin removal resin. The effects of TA buffer on pH, ionic strength, incubation time as well as human-like collagen (HLC) concentration on eliminating endotoxins are investigated. In the present experiments, we design an optimal method for TA buffer to remove endotoxin from recombinant collagen and use a chromogenic tachypleus amebocyte lysate (TAL) test kit to measure the endotoxin level of HLC. The present results show that, the endotoxins of HLC is dropped to 8.3EU/ml at 25 mM TA buffer (pH7.8) with 150 mM NaCl when setting incubation time at 6h, and HLC recovery is about 96%. Under this experimental condition, it is proved to exhibit high efficiencies of both endotoxin removal and collagen recovery. The structure of treated HLC was explored by Transmission Electron Microscopy (TEM), demonstrating that the property and structure of HLC treated by TA buffer are maintained. Compared to the most widely used endotoxin removal method, Triton X-114 extraction, using TA buffer can obtain the non-toxic HLC without extra treatment for removing the toxic substances in Triton X-114. In addition, the present study aims at establishing a foundation for further work in laboratory animal science and providing a foundation for medical grade biomaterials. Copyright © 2014 Elsevier B.V. All rights reserved.

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.

A new methodology for sampling blackflies for the entomological surveillance of onchocerciasis in Brazil.

Directory of Open Access Journals (Sweden)

Érika S do Nascimento-Carvalho

Full Text Available The effectiveness of the MosqTent® trap was evaluated in endemic area to onchocerciasis in Brazil. This study seeks to provide subsidies for the monitoring of the onchocerciasis transmission in the country. The study was carried out at the Homoxi and Thirei villages, located in the Yanomami Indigenous Land, in the state of Roraima. This area presents hyperendemicity, high blackflies densities, large population migrations and mining activities. The Homoxi and Thirei villages are assisted by the Brazilian Ministry of Health. To conduct the present study, the village leader, health leaders and the Brazilian Ethics Committee were consulted. Blackflies captures were carried out simultaneously at the Homoxi and Thirei, using systematized methods to allow for comparisons between the traditional Human Landing Catch (HLC and HLC protected by the MosqTent®. The female blackflies were captured at two equidistant capture stations per locality, by two collectors per station, for five consecutive days. Individuals captured by interval/station/day were counted, identified and maintained at -20°C. The underlying probability distributions and the differences between the methods for the independent sample data were verified in a comparative statistical analysis between the use of the MosqTent® and the HLC. A total of 10,855 antropophilic blackflies were captured by both methodologies. A total of 7,367 (67.87% blackflies belonging to seven species were captured by MosqTent® -Simulium incrustatum s.l (99.06%; S. guianense s.l (0.74%, S. oyapockense s.l (0.01%, S. exiguum (0.10%, S. metallicum (0.05%, S. ochraceum (0.03% and S. minusculum s.l (0.01%. Moreover, 3,488 (32.14% blackflies belonging to four species were captured by HLC-S. incrustatum s.l (98.33%; S. guianense s.l (1.38%, S. oyapockense s.l (0.26% and S. metallicum (0.03%. The MosqTent® was more effective and efficient when compared to HLC. When comparing total blackflies captured/day, the Mosq

A new methodology for sampling blackflies for the entomological surveillance of onchocerciasis in Brazil.

Science.gov (United States)

Nascimento-Carvalho, Érika S do; Cesário, Raquel de Andrade; do Vale, Vladimir Fazito; Aranda, Arion Tulio; Valente, Ana Carolina Dos Santos; Maia-Herzog, Marilza

2017-01-01

The effectiveness of the MosqTent® trap was evaluated in endemic area to onchocerciasis in Brazil. This study seeks to provide subsidies for the monitoring of the onchocerciasis transmission in the country. The study was carried out at the Homoxi and Thirei villages, located in the Yanomami Indigenous Land, in the state of Roraima. This area presents hyperendemicity, high blackflies densities, large population migrations and mining activities. The Homoxi and Thirei villages are assisted by the Brazilian Ministry of Health. To conduct the present study, the village leader, health leaders and the Brazilian Ethics Committee were consulted. Blackflies captures were carried out simultaneously at the Homoxi and Thirei, using systematized methods to allow for comparisons between the traditional Human Landing Catch (HLC) and HLC protected by the MosqTent®. The female blackflies were captured at two equidistant capture stations per locality, by two collectors per station, for five consecutive days. Individuals captured by interval/station/day were counted, identified and maintained at -20°C. The underlying probability distributions and the differences between the methods for the independent sample data were verified in a comparative statistical analysis between the use of the MosqTent® and the HLC. A total of 10,855 antropophilic blackflies were captured by both methodologies. A total of 7,367 (67.87%) blackflies belonging to seven species were captured by MosqTent® -Simulium incrustatum s.l (99.06%); S. guianense s.l (0.74%), S. oyapockense s.l (0.01%), S. exiguum (0.10%), S. metallicum (0.05%), S. ochraceum (0.03%) and S. minusculum s.l (0.01%). Moreover, 3,488 (32.14%) blackflies belonging to four species were captured by HLC-S. incrustatum s.l (98.33%); S. guianense s.l (1.38%), S. oyapockense s.l (0.26%) and S. metallicum (0.03%). The MosqTent® was more effective and efficient when compared to HLC. When comparing total blackflies captured/day, the MosqTent® was

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.

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....

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.

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...

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...

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

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

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)

Cost Accounting System for fusion studies

International Nuclear Information System (INIS)

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

1985-12-01

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

Cost Accounting System for fusion studies

Energy Technology Data Exchange (ETDEWEB)

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

1985-12-01

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

Health Locus of Control in Indonesian Women with Breast Cancer: a Comparison with Healthy Women

NARCIS (Netherlands)

Iskandarsyah, A.; de Klerk, C.; Suardi, D.R.; Sadarjoen, S.S.; Passchier, J.

2014-01-01

The aims of this study were to assess whether Indonesian women with breast cancer havea higher external health locus of control (HLC) than healthy women, and to explore the association between HLC and symptoms of anxiety and depression. In this study, 120 consecutive women with breast cancer were

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...

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.

Fabrication of novel biodegradable porous bone scaffolds based on amphiphilic hydroxyapatite nanorods

Energy Technology Data Exchange (ETDEWEB)

Zheng, Xiaoyan; Hui, Junfeng [Shaanxi Key Laboratory of Degradable Biomedical Materials, Shaanxi R& D Center of Biomaterials and Fermentation Engineering, School of Chemical and Engineering, Northwest University, Xi' an 710069, Shaanxi, PR China2 (China); Key Laboratory of Synthetic and Natural Functional Molecule Chemistry of the Ministry of Education, Shaanxi Key Laboratory of Physico-Inorganic Chemistry, College of Chemistry & Materials Science, Northwest University, Xi' an 710069, Shaanxi (China); Li, Hui; Zhu, Chenhui [Shaanxi Key Laboratory of Degradable Biomedical Materials, Shaanxi R& D Center of Biomaterials and Fermentation Engineering, School of Chemical and Engineering, Northwest University, Xi' an 710069, Shaanxi, PR China2 (China); Hua, Xiufu, E-mail: hua_xiufu@163.com [Department of Scientific Research and Development, Tsinghua University, Beijing 100084 (China); Ma, Haixia, E-mail: mahx@nwu.edu.cn [Key Laboratory of Synthetic and Natural Functional Molecule Chemistry of the Ministry of Education, Shaanxi Key Laboratory of Physico-Inorganic Chemistry, College of Chemistry & Materials Science, Northwest University, Xi' an 710069, Shaanxi (China); Fan, Daidi, E-mail: fandaidi@nwu.edu.cn [Shaanxi Key Laboratory of Degradable Biomedical Materials, Shaanxi R& D Center of Biomaterials and Fermentation Engineering, School of Chemical and Engineering, Northwest University, Xi' an 710069, Shaanxi, PR China2 (China)

2017-06-01

This paper describes a new synthetic strategy and biological application for novel amphiphilic hydroxyapatite (HAp) nanorods. The prepared HAp nanorods were able to be dispersed in water, ethyl alcohol and cyclohexane. The co-anchoring of the multidentate ligands of PEG 20000 and hydrophobic oleic acid (OA) on the rods' surfaces endowed them with excellent amphibious properties. Utilizing amphiphilic HAp nanorods with excellent biocompatibility as the inorganic phase, human-like collagen (HLC) as the organic phase and natural genipin as the cross-linker, optimal HLC/HAp porous scaffolds (HLC: HAp = 1:4, w/w) were fabricated. The compression stress and three-point bending strength of the scaffolds with pore diameters of 150 to 200 μm reached approximately 3.4 MPa and 5.4 MPa, respectively, and their porosity was 77.35 ± 3.75%. Cytological tests showed that HLC/HAp scaffolds could contribute to cell proliferation and differentiation. The results indicated that these novel amphiphilic HAp nanorods can be expected to become recognized as an excellent inorganic material for the porous scaffolds used in repairing bone and related applications. - Highlights: • A simple and effective hydrothermal method was developed for preparing uniform HAp nanorods with amphiphilic surfaces. • The synthesized amphiphilic HAp nanorods could be dispersed in water, ethyl alcohol or cyclohexane. • The prepared HLC/HAp porous scaffolds had good mechanical properties, biocompatibility and osteoconductive etc.

Fabrication of novel biodegradable porous bone scaffolds based on amphiphilic hydroxyapatite nanorods

International Nuclear Information System (INIS)

Zheng, Xiaoyan; Hui, Junfeng; Li, Hui; Zhu, Chenhui; Hua, Xiufu; Ma, Haixia; Fan, Daidi

2017-01-01

This paper describes a new synthetic strategy and biological application for novel amphiphilic hydroxyapatite (HAp) nanorods. The prepared HAp nanorods were able to be dispersed in water, ethyl alcohol and cyclohexane. The co-anchoring of the multidentate ligands of PEG 20000 and hydrophobic oleic acid (OA) on the rods' surfaces endowed them with excellent amphibious properties. Utilizing amphiphilic HAp nanorods with excellent biocompatibility as the inorganic phase, human-like collagen (HLC) as the organic phase and natural genipin as the cross-linker, optimal HLC/HAp porous scaffolds (HLC: HAp = 1:4, w/w) were fabricated. The compression stress and three-point bending strength of the scaffolds with pore diameters of 150 to 200 μm reached approximately 3.4 MPa and 5.4 MPa, respectively, and their porosity was 77.35 ± 3.75%. Cytological tests showed that HLC/HAp scaffolds could contribute to cell proliferation and differentiation. The results indicated that these novel amphiphilic HAp nanorods can be expected to become recognized as an excellent inorganic material for the porous scaffolds used in repairing bone and related applications. - Highlights: • A simple and effective hydrothermal method was developed for preparing uniform HAp nanorods with amphiphilic surfaces. • The synthesized amphiphilic HAp nanorods could be dispersed in water, ethyl alcohol or cyclohexane. • The prepared HLC/HAp porous scaffolds had good mechanical properties, biocompatibility and osteoconductive etc.

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.

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

Directory of Open Access Journals (Sweden)

F. Mansoori

2015-02-01

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

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

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.

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

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...

Applications and limitations of Centers for Disease Control and Prevention miniature light traps for measuring biting densities of African malaria vector populations: a pooled-analysis of 13 comparisons with human landing catches.

Science.gov (United States)

Briët, Olivier J T; Huho, Bernadette J; Gimnig, John E; Bayoh, Nabie; Seyoum, Aklilu; Sikaala, Chadwick H; Govella, Nicodem; Diallo, Diadier A; Abdullah, Salim; Smith, Thomas A; Killeen, Gerry F

2015-06-18

Measurement of densities of host-seeking malaria vectors is important for estimating levels of disease transmission, for appropriately allocating interventions, and for quantifying their impact. The gold standard for estimating mosquito-human contact rates is the human landing catch (HLC), where human volunteers catch mosquitoes that land on their exposed body parts. This approach necessitates exposure to potentially infectious mosquitoes, and is very labour intensive. There are several safer and less labour-intensive methods, with Centers for Disease Control light traps (LT) placed indoors near occupied bed nets being the most widely used. This paper presents analyses of 13 studies with paired mosquito collections of LT and HLC to evaluate these methods for their consistency in sampling indoor-feeding mosquitoes belonging to the two major taxa of malaria vectors across Africa, the Anopheles gambiae sensu lato complex and the Anopheles funestus s.l. group. Both overall and study-specific sampling efficiencies of LT compared with HLC were computed, and regression methods that allow for the substantial variations in mosquito counts made by either method were used to test whether the sampling efficacy varies with mosquito density. Generally, LT were able to collect similar numbers of mosquitoes to the HLC indoors, although the relative sampling efficacy, measured by the ratio of LT:HLC varied considerably between studies. The overall best estimate for An. gambiae s.l. was 1.06 (95% credible interval: 0.68-1.64) and for An. funestus s.l. was 1.37 (0.70-2.68). Local calibration exercises are not reproducible, since only in a few studies did LT sample proportionally to HLC, and there was no geographical pattern or consistent trend with average density in the tendency for LT to either under- or over-sample. LT are a crude tool at best, but are relatively easy to deploy on a large scale. Spatial and temporal variation in mosquito densities and human malaria transmission

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...

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...

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,…

Perceived health locus of control, self-esteem, and its relations to psychological well-being status in Iranian students.

Science.gov (United States)

Moshki, M; Ashtarian, H

2010-01-01

Health locus of control (HLC) has been associated with a variety of ailments and health outcomes and designed to predict behaviors and cognitive processes relevant to mental and physical health. This study investigated the relationships between perceived health locus of control, self-esteem, and mental health status among Iranian students. In this analytical study the subjects were recruited from students in Gonabad University of Medical Sciences, Iran, who studied in the first year (N=154). Students completed the questionnaires for assessing demographic, perceived health locus of control, self - esteem and psychological well- being data. The statistical analysis revealed a negative relationship between perceived Internal HLC and self-esteem with psychological well-being. The positive correlation of the perceived Chance HLC with psychological well-being was statistically significant (r= 0.21, Pself-esteem was statistically significant (r= 0.25, Plow perceived Internal HLC, self-esteem and psychological problems was found among these students. The findings will be addressed in relation to their implications for effective mental health education based on health locus of control especially internal and powerful others beliefs associated with self-esteem for students. This will require additional monitoring and uninterrupted trying in order to be effective.

Development of the BG-Malaria trap as an alternative to human-landing catches for the capture of Anopheles darlingi

Directory of Open Access Journals (Sweden)

Renata Antonaci Gama

2013-09-01

Full Text Available Although the human-landing catch (HLC method is the most effective for collecting anthropophilic anophelines, it has been increasingly abandoned, primarily for ethical considerations. The objective of the present study was to develop a new trap for the collection of Anopheles darlingi . The initial trials were conducted using the BG-Sentinel trap as a standard for further trap development based on colour, airflow direction and illumination. The performance of the trap was then compared with those of the CDC, Fay-Prince, counterflow geometry trap (CFG and HLC. All trials were conducted outdoors between 06:00 pm-08:00 pm. Female specimens of An. darlingi were dissected to determine their parity. A total of 8,334 anophelines were captured, of which 4,945 were identified as An. darlingi . The best trap configuration was an all-white version, with an upward airflow and no required light source. This configuration was subsequently named BG-Malaria (BGM. The BGM captured significantly more anophelines than any of the other traps tested and was similar to HLC with respect to the number and parity of anophelines. The BGM trap can be used as an alternative to HLC for collecting anophelines.

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

Synthesis and characterization of hyaluronic acid/human-like collagen hydrogels

International Nuclear Information System (INIS)

Zhang, Jingjing; Ma, Xiaoxuan; Fan, Daidi; Zhu, Chenhui; Deng, Jianjun; Hui, Junfeng; Ma, Pei

2014-01-01

Injectable hydrogel plays an important role in soft tissue filling and repair. We report an injectable hydrogel based on hyaluronic acid (HA) and human-like collagen (HLC), both with favorable biocompatibility and biodegradability. These two types of biomacromolecules were crosslinked with 1,4-butanediol diglycidyl ether to form a three-dimensional network. The redundant crosslinker was removed by dialysis and distillation. An HA-based hydrogel prepared by the same method was used as a control. The cytocompatibility was studied with a Cell Counting Kit-8 (CCK-8) test. Carbazole colorimetry was used to analyze the in vitro degradation rate. The histocompatibility was evaluated by hematoxylin and eosin (H and E) staining analysis and immunohistochemical analysis. The CCK-8 assay demonstrated that the HA/HLC hydrogel was less cytotoxic than the HA-based hydrogel and could promote baby hamster kidney cell (BHK) proliferation. The cell adhesion indicated that BHK could grow well on the surface of the materials and maintain good cell viability. The in vitro degradation test showed that the HA/HLC hydrogel had a longer degradation time and an excellent antienzyme ability. In vivo injection showed that there was little inflammatory response to HA/HLC after 1, 2, and 4 weeks. Therefore, the HA/HLC hydrogel is a promising biomaterial for soft tissue filling and repair. - Highlights: • Human-like collagen was used with hyaluronic acid to prepare soft tissue filling meterials. • 1,4-Butanediol diglycidyl ether (BDDE) was introduced to treat the hydrogels. • The addition of human-like collagen could improve the biological properties of hydrogels

Synthesis and characterization of hyaluronic acid/human-like collagen hydrogels

Energy Technology Data Exchange (ETDEWEB)

Zhang, Jingjing; Ma, Xiaoxuan, E-mail: xiaoxuanma@163.com; Fan, Daidi, E-mail: fandaidi@nwu.edu.cn; Zhu, Chenhui; Deng, Jianjun; Hui, Junfeng; Ma, Pei

2014-10-01

Injectable hydrogel plays an important role in soft tissue filling and repair. We report an injectable hydrogel based on hyaluronic acid (HA) and human-like collagen (HLC), both with favorable biocompatibility and biodegradability. These two types of biomacromolecules were crosslinked with 1,4-butanediol diglycidyl ether to form a three-dimensional network. The redundant crosslinker was removed by dialysis and distillation. An HA-based hydrogel prepared by the same method was used as a control. The cytocompatibility was studied with a Cell Counting Kit-8 (CCK-8) test. Carbazole colorimetry was used to analyze the in vitro degradation rate. The histocompatibility was evaluated by hematoxylin and eosin (H and E) staining analysis and immunohistochemical analysis. The CCK-8 assay demonstrated that the HA/HLC hydrogel was less cytotoxic than the HA-based hydrogel and could promote baby hamster kidney cell (BHK) proliferation. The cell adhesion indicated that BHK could grow well on the surface of the materials and maintain good cell viability. The in vitro degradation test showed that the HA/HLC hydrogel had a longer degradation time and an excellent antienzyme ability. In vivo injection showed that there was little inflammatory response to HA/HLC after 1, 2, and 4 weeks. Therefore, the HA/HLC hydrogel is a promising biomaterial for soft tissue filling and repair. - Highlights: • Human-like collagen was used with hyaluronic acid to prepare soft tissue filling meterials. • 1,4-Butanediol diglycidyl ether (BDDE) was introduced to treat the hydrogels. • The addition of human-like collagen could improve the biological properties of hydrogels.

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...

Information technologies for taking into account risks in business development programme

Science.gov (United States)

Kalach, A. V.; Khasianov, R. R.; Rossikhina, L. V.; Zybin, D. G.; Melnik, A. A.

2018-05-01

The paper describes the information technologies for taking into account risks in business development programme, which rely on the algorithm for assessment of programme project risks and the algorithm of programme forming with constrained financing of high-risk projects taken into account. A method of lower-bound estimate is suggested for subsets of solutions. The corresponding theorem and lemma and their proofs are given.

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)

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.

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...

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.

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

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....

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

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.

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

Breaking bad news: patients' preferences and health locus of control.

Science.gov (United States)

Martins, Raquel Gomes; Carvalho, Irene Palmares

2013-07-01

To identify patients' preferences for models of communicating bad news and to explore how such preferences, and the reasons for the preferences, relate with personality characteristics, specifically patients' health locus of control (HLC): internal/external and 'powerful others' (PO). Seventy-two patients from an oncology clinic watched videotaped scenarios of a breaking bad news moment, selected the model they preferred, filled an HLC scale and were interviewed about their choices. Data were analyzed with Chi-square, Kruskal-Wallis and Mann-Whitney tests. Interviews were content-analyzed. 77.8% preferred an "empathic professional", 12.5% a "distanced expert" and 9.7% an "emotionally burdened expert". Preferences varied significantly with HLC scores (patients with higher internal locus of control (ILC) and lower PO preferred the empathic model), presence of cancer, age and education. Patients explained their preferences through aspects of Caring, Professionalism, Wording, Time and Hope. ILC registered significant differences in regards to Wording and Time, whereas PO was associated with Hope and Time. HLC is an important dimension that can help doctors to better know their patients. Knowing whether patients attribute their health to their own behaviors or to chance/others can help tailor the disclosure of bad news to their specific preferences. Copyright © 2013 Elsevier Ireland Ltd. All rights reserved.

Role of near-real-time accounting in international safeguards for reprocessing plants

International Nuclear Information System (INIS)

Hakkila, E.A.; Dietz, R.J.; Shipley, J.P.

1979-01-01

The effectiveness of conventional nuclear materials accounting systems, both national and international, is constrained by the fundamental process features of high-throughput nuclear facilities and the economic limits of effective nuclear materials management consistent with production goals. Conventional accounting, complemented by near-real-time accounting, may meet projected IAEA performance goals for detecting diversion in medium- and high-throughput reprocessing facilities projected for the late 1900's. The design of materials accounting systems for international safeguards in reprocessing plants is discussed, paying particular attention to the question of international verification. Specific problems in measurement techniques, data evaluation, and systems structure are identified, and the current status of research and development efforts is reviewed

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

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 ...

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.

Optimised and balanced structural and system reliability of offshore wind turbines. An account

Energy Technology Data Exchange (ETDEWEB)

Tarp-Johansen, N.J.; Kozine, I. (Risoe National Lab., DTU, Roskilde, (DK)); Rademarkers, L. (Netherlands Energy Research Foundation (NL)); Dalsgaard Soerensen, J. (Aalborg Univ. (DK)) Ronold, K. (Det Norske Veritas (DK))

2005-04-15

This report gives the results of the research project 'Optimised and Uniform Safety and Reliability of Offshore Wind Turbines (an account)'. The main subject of the project has been the account of the state-of-the art of knowledge about, and/or attempts to, harmonisation of the structural reliability of wind turbines, on the one hand, and the reliability of the wind turbine's control/safety system, on the other hand. Within the project some research pointing ahead has also been conducted. (au)

Course of Study for Secondary Level Bookkeeping/Accounting. Final Report.

Science.gov (United States)

Brower, Edward B.

The present project was designed to continue the preparation of a course of study useful for developing secondary level bookkeeping/accounting instruction. The course of study is intended to (1) derive vocational instruction for students with varying career goals, (2) develop accounting-oriented career exploration units for Introduction to…

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...

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…

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.

A novel way to grow hemozoin-like crystals in vitro and its use to screen for hemozoin inhibiting antimalarial compounds.

Directory of Open Access Journals (Sweden)

Vincent Thomas

Full Text Available BACKGROUND: Hemozoin crystals are normally formed in vivo by Plasmodium parasites to detoxify free heme released after hemoglobin digestion during its intraerythrocytic stage. Inhibition of hemozoin formation by various drugs results in free heme concentration toxic for the parasites. As a consequence, in vitro assays have been developed to screen and select candidate antimalarial drugs based on their capacity to inhibit hemozoin formation. In this report we describe new ways to form hemozoin-like crystals that were incidentally discovered during research in the field of prion inactivation. METHODS: We investigated the use of a new assay based on naturally occurring "self-replicating" particles and previously described as presenting resistance to decontamination comparable to prions. The nature of these particles was determined using electron microscopy, Maldi-Tof analysis and X-ray diffraction. They were compared to synthetic hemozoin and to hemozoin obtained from Plasmodium falciparum. We then used the assay to evaluate the capacity of various antimalarial and anti-prion compounds to inhibit "self-replication" (crystallisation of these particles. RESULTS: We identified these particles as being similar to ferriprotoporphyrin IX crystal and confirmed the ability of these particles to serve as nuclei for growth of new hemozoin-like crystals (HLC. HLC are morphologically similar to natural and synthetic hemozoin. Growth of HLC in a simple assay format confirmed inhibition by quinolines antimalarials at potencies described in the literature. Interestingly, artemisinins and tetracyclines also seemed to inhibit HLC growth. CONCLUSIONS: The described HLC assay is simple and easy to perform and may have the potential to be used as an additional tool to screen antimalarial drugs for their hemozoin inhibiting activity. As already described by others, drugs that inhibit hemozoin crystal formation have also the potential to inhibit misfolded proteins

Determining the profile of the successful first-year accounting student

African Journals Online (AJOL)

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

How to attribute market leakage to CDM projects

NARCIS (Netherlands)

Vöhringer, F.; Kuosmanen, T.K.; Dellink, R.B.

2006-01-01

Economic studies suggest that market leakage rates of greenhouse gas abatement can reach the two-digit percentage range. Although the Marrakesh Accords require Clean Development Mechanism (CDM) projects to account for leakage, most projects neglect market leakage. Insufficient leakage accounting is

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 CFR 1942.128 - Borrower accounting methods, management reports and audits.

Science.gov (United States)

2010-01-01

... 7 Agriculture 13 2010-01-01 2009-01-01 true Borrower accounting methods, management reports and audits. 1942.128 Section 1942.128 Agriculture Regulations of the Department of Agriculture (Continued... Rescue and Other Small Community Facilities Projects § 1942.128 Borrower accounting methods, management...

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.

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.

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....

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

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

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...

Social assessment of energy projects. How?

International Nuclear Information System (INIS)

Munksgaard, J.; Larsen, A.

1997-08-01

This is the final report of the project: Social assessment of Energy Projects. The aim of the project is to improve the basis of working out social assessments of energy projects in practice. The report raises the question: How should social assessments of energy projects be made? A social assessment is using a national perspective, i.e. it accounts the effects of the project for individuals and institutions in Denmark. The assessment is based on economics which means that effects generated by the project are valuated in DKK - as far as possible. The aim of the social assessment is to support a more effective use of the resources in Denmark. A social assessment should include an analysis of the distributional effects. The analysis can be made as an account including a social cash flow analysis. The distribution analysis will illustrate the gains and losses for the different groups of individuals affected carrying out the project. In that way the analysis will show who potentially will support the project and who will be against the project. (EG) EFP-92. 37 refs

Methodology of Adaptive Integrated Accounting System in Information Environment

Directory of Open Access Journals (Sweden)

Bochulya Tetyana V.

2013-12-01

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

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...

Encapsulation of probiotic Bifidobacterium longum BIOMA 5920 with alginate-human-like collagen and evaluation of survival in simulated gastrointestinal conditions.

Science.gov (United States)

Su, Ran; Zhu, Xiao-Li; Fan, Dai-Di; Mi, Yu; Yang, Chan-Yuan; Jia, Xin

2011-12-01

Alginate (ALg)-human-like collagen (HLC) microspheres were prepared by the technology of electrostatic droplet generation in order to develop a biocompatible vehicle for probiotic bacteria. Microparticles were spherical with mean particle size of 400μm. The encapsulation efficiency (EE) of ALg-HLC microspheres could reach 92-99.2%. Water-soluble and fibrous human-like collagen is combined with sodium alginate through intermolecular hydrogen bonding and electrostatic force which were investigated by Fourier transform infrared spectroscopy (FTIR) and differential scanning calorimetry (DSC), thus the matrix of ALg-HLC was very stable. Bifidobacterium longum BIOMA 5920, as a kind of probiotic bacteria, was encapsulated with alginate-human-like collagen to survive and function in simulated gastrointestinal juice. Microparticles were very easy to degradation in simulated intestinal juices. After incubation in simulated gastric (pH 2.0, 2h), the encapsulated B. longum BIOMA 5920 numbers were 4.81 ± 0.38 log cfu/g. Copyright © 2011 Elsevier B.V. All rights reserved.

Carbon dioxide baited trap catches do not correlate with human landing collections of Anopheles aquasalis in Suriname

Directory of Open Access Journals (Sweden)

Hélène Hiwat

2011-05-01

Full Text Available Three types of carbon dioxide-baited traps, i.e., the Centers for Disease Control Miniature Light Trap without light, the BioGents (BG Sentinel Mosquito Trap (BG-Sentinel and the Mosquito Magnet® Liberty Plus were compared with human landing collections in their efficiency in collecting Anopheles (Nyssorhynchus aquasalis mosquitoes. Of 13,549 total mosquitoes collected, 1,019 (7.52% were An. aquasalis. Large numbers of Culex spp were also collected, in particular with the (BG-Sentinel. The majority of An. aquasalis (83.8% were collected by the human landing collection (HLC. None of the trap catches correlated with HLC in the number of An. aquasalis captured over time. The high efficiency of the HLC method indicates that this malaria vector was anthropophilic at this site, especially as carbon dioxide was insufficiently attractive as stand-alone bait. Traps using carbon dioxide in combination with human odorants may provide better results.

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.

Recording and accounting for stakeholder involvement in systematic reviews.

Science.gov (United States)

Saan, Marieke C; Boeije, Hennie R; Sattoe, Jane N T; Bal, Marjolijn I; Missler, Marjolein; van Wesel, Floryt

2015-06-01

The use of stakeholders in systematic reviews is increasingly valued, but their influence on the systematicity of the review is often unclear. The aim of this study was to describe some of the processes of involvement of stakeholders and to demonstrate a Tool for Recording and Accounting for Stakeholder Involvement (TRASI). We demonstrate the TRASI in two worked examples. In one project, the reviewers collaborated with the end-user and an expert during the literature search. In the other project, experts were consulted to generate keywords before searching the literature. In the first project, disagreements about keywords to identify studies for the research topic were solved by informal discussion. In the second project, difficulties arose in reaching agreement between experts and reviewers about the core construct and the meaningful keywords associated with it. The TRASI aids researchers to systematically and transparently account for the decisions taken. The TRASI supports information specialists and librarians to shape the search strategy to match the objectives of the review. We propose the TRASI as a first step in resolving the challenges of detecting and reconstructing stakeholder influences. Potential new applications of the TRASI are discussed. © 2015 Health Libraries Group.

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

Science.gov (United States)

2010-01-01

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

ACCOUNTING PARADIGM OF LIVED EXPERIENCES IN ACTION RESEARCH: THE CASE OF MALAYSIAN PLANTATION WORKERS

Directory of Open Access Journals (Sweden)

S. Susela DEVI

2014-11-01

Full Text Available This paper introduces action research as a possible new method to reduce the distance between idealism and accounting practice, thus contributing to the accounting literature. The source of this paper is an on-going large research project. The project has three objectives. Firstly, to provide evidence of the utilisation of accounting methods in the Malaya plantation industry from its earliest beginnings through to the introduction of accounting tools such as budgets, leading to the creation of a social and economic underclass in Malaysia. Secondly, to examine the extent to which accounting information provided in the Annual Reports of Malaysian plantation companies is used in determining the wages of plantation workers on the grounds that workers in the plantation industry have been and still are, among the most poorly paid in Malaysia, and perhaps the world. Interestingly, the wages of plantation workers are determined through a negotiation process between the National Union of Plantation Workers and the Malaysian Agricultural Producers Association. This paper draws from this research project and explicates the utilisation of the Action Research methodology in reporting the “lived experiences” of those affected by Management Accounting budgets and demonstrating how the parties to wage negotiation, the employers, union and employees, can better derive value from accounting information provided within the annual reports of Malaysian plantation companies.

Parkinson's Law and Its Implications for Project Management

OpenAIRE

Genaro J. Gutierrez; Panagiotis Kouvelis

1991-01-01

Critical path models concerning project management (i.e. PERT/CPM) fail to account for work force behavioral effects on the expected project completion time. In this paper, we provide a modelling framework for project management activities, that ultimately accounts for expected worker behavior under Parkinson's Law. A stochastic activity completion time model is used to formally state Parkinson's Law. The developed model helps to examine the effects of information release policies on subcontr...

ROLE OF TAX AND ACCOUNTING MECHANISM IN TAXATION SYSTEM

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RISTI LUCIA

2015-07-01

Full Text Available In the present research, we look into the tax issue in its entirety, as fiscal process, so that its ongoing fiscal perimeter process was defined and structured, participants in the fiscal process were nominated, financial flows were projected as well as the accounting information through which the taxation process activities are achieved. Following the tax process perimeter structure projection, we have positioned two main participants, namely: the taxpayers (legal entities and individuals and tax administration of the state and territorial administrative units; financial flows and tax and accounting information within each participant were identified and processed, they were called internal flows and financial flows and tax and accounting information of the participants in fiscal process called external flows. The area liaison in which financial flows and tax accounting information between participants in the tax structure are developed was defined in tax process perimeter structure namely external flows, the area that we have defined using the term interface. We defined this area as interface because following the study there came off as obvious the fact that it constitutes one of the most important structures of the fiscal process by which the tax flows and basic information and communication between participants are achieved; elements that are essential for achieving a good tax act.

A new approach to cost effective projects: High performance project teams

International Nuclear Information System (INIS)

Chambers, N.C.

1994-01-01

In low oil price environment in which environmental conditions are more challenging, reservoir characteristics less favourable and political risk increasing, successful projects are required in such cases. The present paper deals with the visionary process of establishing high performance project teams. According to the author, such project teams embody dynamic recognition of holism. Holism is achieved as an output from the process of establishing the drivers and enablers for success on a project. They are given birth during the unfolding of the operators development plans and contracting strategy. The paper discusses the main drivers of project teams comprising purpose and performance goals, selection, common approach, commitment and accountability, and financial alignment

A new approach to cost effective projects: High performance project teams

Energy Technology Data Exchange (ETDEWEB)

Chambers, N.C. [Brown and Root Energy Services (United Kingdom)

1994-12-31

In low oil price environment in which environmental conditions are more challenging, reservoir characteristics less favourable and political risk increasing, successful projects are required in such cases. The present paper deals with the visionary process of establishing high performance project teams. According to the author, such project teams embody dynamic recognition of holism. Holism is achieved as an output from the process of establishing the drivers and enablers for success on a project. They are given birth during the unfolding of the operators development plans and contracting strategy. The paper discusses the main drivers of project teams comprising purpose and performance goals, selection, common approach, commitment and accountability, and financial alignment

Diagnostic performance of cytology for assessment of hepatic lipid content in dairy cattle.

Science.gov (United States)

Fry, M M; Yao, B; Ríos, C; Wong, C; Mann, S; McArt, J A A; Nydam, D V; Leal Yepes, F A; Viesselmann, L; Geick, A; Goldin, K; Jordan, A; Behling-Kelly, E

2018-02-01

The objective of our study was to characterize the diagnostic performance of cytology for assessing hepatic lipid content (HLC) in dairy cows by comparing microscopic evaluation of lipid vacuolation in touch imprint slide preparations of liver biopsies with quantitative measurement of triglyceride concentration ([TG]; mg/mg of wet weight) in paired biopsy samples. Our study also sought to compare the diagnostic performance of liver cytology, plasma nonesterified fatty acid concentration ([NEFA]), and plasma β-hydroxybutyrate concentration ([BHB]) derived from a measurement performed on whole blood, for assessing HLC. Chemical extraction of TG from liver tissue remains the gold standard for quantifying HLC, largely because available blood tests, although useful for detecting some types of pathology, such as increased lipid mobilization, ketosis, or hepatocellular injury, are nonspecific as to etiology. Veterinary practitioners can sample bovine liver for cytological evaluation in a fast, minimally invasive, and inexpensive manner. Thus, if highly predictive of HLC, cytology would be a practical diagnostic tool for dairy veterinarians. In our study, liver biopsy samples from Holstein cows (219 samples from 105 cows: 52 from cows 2 to 20 d prepartum, 105 from cows 0 to 10 d in milk, 62 from cows 18 to 25 d in milk) were used to prepare cytology slides and to quantify [TG] using the Folch extraction method followed by the Hantzch condensation reaction and spectrophotometric measurement. An ordinal scale (0-4) based on amount of hepatocellular cytoplasm occupied by discrete clear vacuoles was used by 3 blinded, independent observers to rank HLC in Wright-Giemsa-stained slides. Interobserver agreement in cytology scoring was good. Corresponding plasma [NEFA] and [BHB] measurements were available for 187 and 195 of the 219 samples, respectively. Liver [TG] correlated more strongly with cytology score than with NEFA or BHB, and receiver operating characteristic curve

Human-like collagen/nano-hydroxyapatite scaffolds for the culture of chondrocytes

Energy Technology Data Exchange (ETDEWEB)

Jia, Liping; Duan, Zhiguang [Shaanxi Key Laboratory of Degradable Biomedical Materials, Northwest University, 229 Taibai North Road, Xi' an, Shaanxi 710069 (China); Shaanxi R and D Center of Biomaterials and Fermentation Engineering, Northwest University, 229 Taibai North Road, Xi' an, Shaanxi 710069 (China); Fan, Daidi, E-mail: fandaidi@nwu.edu.cn [Shaanxi Key Laboratory of Degradable Biomedical Materials, Northwest University, 229 Taibai North Road, Xi' an, Shaanxi 710069 (China); Shaanxi R and D Center of Biomaterials and Fermentation Engineering, Northwest University, 229 Taibai North Road, Xi' an, Shaanxi 710069 (China); Mi, Yu; Hui, Junfeng [Shaanxi Key Laboratory of Degradable Biomedical Materials, Northwest University, 229 Taibai North Road, Xi' an, Shaanxi 710069 (China); Shaanxi R and D Center of Biomaterials and Fermentation Engineering, Northwest University, 229 Taibai North Road, Xi' an, Shaanxi 710069 (China); Chang, Le [School of Chemical Engineering, Northwest University, Xi' an, Shaanxi 710069 (China)

2013-03-01

Three dimensional (3D) biodegradable porous scaffolds play a key role in cartilage tissue repair. Freeze-drying and cross-linking techniques were used to fabricate a 3D composite scaffold that combined the excellent biological characteristics of human-like collagen (HLC) and the outstanding mechanical properties of nano-hydroxyapatite (nHA). The scaffolds were characterized by scanning electron microscopy (SEM), Fourier transform infrared spectroscopy (FTIR), X-ray diffraction (XRD) and compression tests, using Relive Registered-Sign Artificial Bone (RAB) scaffolds as a control. HLC/nHA scaffolds displayed homogeneous interconnected macroporous structure and could withstand a compression stress of 2.67 {+-} 0.37 MPa, which was higher than that of the control group. Rabbit chondrocytes were seeded on the composite porous scaffolds and cultured for 21 days. Cell/scaffold constructs were examined using SEM, histological procedures, and biochemical assays for cell proliferation and the production of glycosaminoglycans (GAGs). The results indicated that HLC/nHA porous scaffolds were capable of encouraging cell adhesion, homogeneous distribution and abundant GAG synthesis, and maintaining natural chondrocyte morphology compared to RAB scaffolds. In conclusion, the presented data warrants the further exploration of HLC/nHA scaffolds as a potential biomimetic platform for chondrocytes in cartilage tissue engineering. - Highlights: Black-Right-Pointing-Pointer Human-like collagen was first used to prepare cartilage tissue engineering scaffold. Black-Right-Pointing-Pointer Genipin, a natural biological cross-linking agent, was introduced to treat scaffold. Black-Right-Pointing-Pointer We chose market product as a control.

A Descriptive Account of an Inter-Professional Collaborative Leadership Project

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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.

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

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Koblyanska Olena

2018-03-01

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

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

ACCOUNTING OF AGRICULTURAL ACTIVITIES AND EUROPEAN FUNDS

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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.

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...

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…

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

Congressional hearing reviews NSF major research and facilities projects

Science.gov (United States)

Showstack, Randy

2012-03-01

An 8 March congressional hearing about the U.S. National Science Foundation's Major Research Equipment and Facilities Construction (NSF MREFC) account focused on fiscal management and accountability of projects in that account and reviewed concerns raised by NSF's Office of Inspector General (OIG). NSF established the MREFC account in 1995 to better plan and manage investments in major equipment and facilities projects, which can cost from tens of millions to hundreds of millions of dollars, and the foundation has funded 17 MREFC projects since then. The Obama administration's proposed fiscal year (FY) 2013 budget includes funding for four MREFC projects: Advanced Laser Gravitational-Wave Observatory (AdvLIGO), Advanced Technology Solar Telescope (ATST), National Ecological Observatory (NEON), and Ocean Observatories Initiative (OOI). The hearing, held by a subcommittee of the House of Representatives' Committee on Science, Space, and Technology, reviewed management oversight throughout the life cycles of MREFC projects and concerns raised in recent OIG reports about the use of budget contingency funds. NSF's February 2012 manual called "Risk management guide for large facilities" states that cost contingency is "that portion of the project budget required to cover `known unknowns,'" such as planning and estimating errors and omissions, minor labor or material price fluctuations, and design developments and changes within the project scope. Committee members acknowledged measures that NSF has made to improve the MREFC oversight process, but they also urged the agency to continue to take steps to ensure better project management.

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

THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE

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Manea Marinela-Daniela

2011-12-01

Full Text Available The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting still continue. In order to preserve the general objective of rendering available to financial managers and analysts a common internationally agreed framework for drawing up and presenting financial statements, accounting professionals have the duty to contribute to the elaboration of accounting policies capable to transform accounting in an essential leadership instrument. Under these circumstances, there is the attempt to identify a dialogue form between accounting norms and policies, between the freedom to choose accounting procedures and the obligation to provide users with credible relevant information. The present work aims to make a thorough analysis of fair value adjustment - version of the depreciated replacement cost - which is specific to specialized corporal immobilized assets seldom commercialized on the market, by starting from the approaches and concepts existing in specialized literature, while afterwards it will carry out a comparative study between normative provisions and the concrete reality of Romanian accounting practice. Aware that fair value adjustment represents the profession of assessment experts, the presents work aims to present the potential models for quantifying fair value, which is an useful information basis for accounting professionals who have one more instrument at their disposal, for effectively and practically applying IRFS norms. Acknowledgement: This work was cofinanced from the European Social Fund through Sectorial Operational Programme Human Resources Development 2007-2013, project number POSDRU/1.5/S/59184 Performance and excellence in postdoctoral research in Romanian economics science domain.,institution:Alexandru Ioan Cuza - University of Iasi, period: 01.11.2010 - 30.04.2013, tutor: Ph.D. Professor Vasile Cocris

FEASIBILITY AND FINANCIAL ISSUES OF CLEAN PROJECT DEVELOPMENT MECHANISM IN ARGENTINA

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García Fronti, Inés

2013-01-01

Full Text Available The objective of the research is to determine the current status and perspectives presented in Argentina in 2011 for different stakeholders regarding the development, execution and implementation of projects of clean development mechanism (CDM under the Kioto Protocol, with emphasis on the analysis of accounting issues.In the Argentinean research there is an analysis of the accounting issues under discussion and -taking as theirtory the Brazilian study mentioned- has surveyed and interviewed stakeholders belonging to government agencies, professional bodies such as councils accounting professionals in economics from different jurisdictions, academics, consultants and companies that deal or CDM projects plan to address issues relating to general and their views on potential regulations from bodies of the accounting profession and/or governmental and motivation of business and accounting issues of CDM projects such as moments of recognition of accounting entries and the different forms of the same recognition. The results showed that knowledge on the subject of stakeholders is initial but is possible an important increase in the future, accompanied by the development in Argentina of such projects.

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

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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.

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,…

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)

Waste Management Project Contingency Analysis

International Nuclear Information System (INIS)

Edward L. Parsons, Jr.

1999-01-01

The purpose of this report is to provide the office of Waste Management (WM) with recommended contingency calculation procedures for typical WM projects. Typical projects were defined as conventional construction-type activities that use innovative elements when necessary to meet the project objectives. Projects involve treatment, storage, and disposal of low level, mixed low level, hazardous, transuranic, and high level waste. Cost contingencies are an essential part of Total Cost Management. A contingency is an amount added to a cost estimate to compensate for unexpected expenses resulting from incomplete design, unforeseen and unpredictable conditions, or uncertainties in the project scope (DOE 1994, AACE 1998). Contingency allowances are expressed as percentages of estimated cost and improve cost estimates by accounting for uncertainties. The contingency allowance is large at the beginning of a project because there are more uncertainties, but as a project develops, the allowance shrinks to adjust for costs already incurred. Ideally, the total estimated cost remains the same throughout a project. Project contingency reflects the degree of uncertainty caused by lack of project definition, and process contingency reflects the degree of uncertainty caused by use of new technology. Different cost estimation methods were reviewed and compared with respect to terminology, accuracy, and Cost Guide standards. The Association for the Advancement of Cost Engineering (AACE) methods for cost estimation were selected to represent best industry practice. AACE methodology for contingency analysis can be readily applied to WM Projects, accounts for uncertainties associated with different stages of a project, and considers both project and process contingencies and the stage of technical readiness. As recommended, AACE contingency allowances taper off linearly as a project nears completion

Project governance: selected South African government experiments

Directory of Open Access Journals (Sweden)

G. van der Walt

2008-07-01

Full Text Available Some form of accountability and power structure binds all organisations. Such structures are typically referred to as the “governance” structure of the organisation. In organisations that have relatively mature project applications and methodologies in place, governance mechanisms are established on more permanent bases. With its focus on performance, results and outcomes, project governance establishes decision-making structures, as well as accountability and responsibility mechanisms in public institutions to oversee projects. As government institutions increasingly place emphasis on project applications for policy implementation and service delivery initiatives, mechanisms or structures should be established to facilitate clear interfaces between the permanent organisation and the temporary project organisation. Such mechanisms or structures should enhance the governance of projects, that is, the strategic alignment of projects, the decentralisation of decision- making powers, rapid resource allocation, and the participation of external stakeholders. The purpose of this article is to explore the concept “project governance”, and to highlight examples of project governance as applied in selected government departments in provincial and national spheres. This would enable the establishment of best practice examples and assist to develop benchmarks for effective project applications for service delivery improvement.

Mapping practices of project management – merging top-down and bottom-up perspectives

DEFF Research Database (Denmark)

Thuesen, Christian

2015-01-01

This paper presents a new methodology for studying different accounts of project management practices based on network mapping and analysis. Drawing upon network mapping and visualization as an analytical strategy top-down and bottom-up accounts of project management practice are analysed...... and compared. The analysis initially reveals a substantial difference between the top-down and bottom-up accounts of practice. Furthermore it identifies a soft side of project management that is central in the bottom-up account but absent from the top-down. Finally, the study shows that network mapping...

National waste terminal storage repository in a bedded salt formation for spent unreprocessed fuel: construction accounting manual

International Nuclear Information System (INIS)

1978-12-01

The preparation of a cost estimate for a program to construct a new or add-on waste storage facility is one of the major objectives of the conceptual design effort. It is essential that a construction accounting manual be developed for use in estimating (conceptual, Title 1 and working estimates), cost accounting and cost control purposes on a consistent basis throughout life of the project. In order to meet this objective, itemized cost estimates and cost accounting data must be in sufficient detail to assure the reliability of such cost estimates and cost data. A cost accounting manual for contractors involved in the project is set forth in this document. For the conceptual design cost estimate, the estimate will be prepared in accordance with this construction accounting manual and all future estimates will be prepared on this basis. When work starts under the project, cost data will be accumulated and reported in accordance with this manual to provide consistency between estimates and actual cost data for cost control programs

Collaborative Teaching in a Linguistically and Culturally Diverse Higher Education Setting: A Case Study of a Postgraduate Accounting Program

Science.gov (United States)

Evans, Elaine; Tindale, Jen; Cable, Dawn; Mead, Suzanne Hamil

2009-01-01

The Language for Professional Communication in Accounting project has changed teaching practice in a linguistically and culturally diverse postgraduate accounting program at Macquarie University in Australia. This paper reflects on the project's interdisciplinary and collaborative approach to diversity in the classroom by tracing its growth and…

Post contract / Project management in Nuclear Malaysia

International Nuclear Information System (INIS)

Mohd Jamil Hashim

2010-01-01

Full-text: Post contract is a period from issuance certificate of practical completion until final statement of account of the project. If this procedure not completed the whole project will at large, create customers un-satisfaction, contractual obligation not complied, record not completed and financial setback. With the usage terms of contract, standard JKR circulars, treasury circulars and JKR quality manual BKJ will produce new Standard operating procedure, SOP with regards to these matters. In doing so it shall increase customer satisfaction and reduce time to finalise project and provide good record system. Keywords: Post contract, certificate of practical completion, final account, customer satisfaction, Standard operating procedure. (author)

On the activities in building a computerized system of nuclear materials accounting and control at the SChK radiochemical plant

International Nuclear Information System (INIS)

Skuratov, V.A.; Purygin, V.Ya.; Savchuk, O.A.

1999-01-01

The project: Development of the nuclear materials (NM) control and accountancy system model on the example of the SCP Radiochemical Plant (RCP) has been fulfilled by the Siberian Chemical Plant in collaboration with a number of organization since October 1992 through October 1996. One of the key goals of the project was the use of new criteria and approaches to NM control and accounting, including step-by-step implementation for all the NM flows measurement principles. The work on project has resulted in the development of the model for NM control and accountancy system at RCP. When designing the model, the single RCP balance area on uranium and plutonium was broken down to four NM balance areas. The model developed within the project is being implemented in a few ways: introduction of innovative NM measurement techniques, working out regulatory documents, adaptation of computers for control and accountancy. An aim to secure safety in the most problematic area MBA-2 (plutonium dioxide production) transition to the real-time cannot be resolved without implementation of computerized system of NM control and accountancy [ru

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

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

Energy Technology Data Exchange (ETDEWEB)

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

2004-07-01

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

42 CFR 56.603 - Project elements.

Science.gov (United States)

2010-10-01

... set forth in the most recent CSA Poverty Income Guidelines (42 CFR 1060.2) (except that nominal fees... statistical data, cost accounting, management information, and reporting or monitoring systems which will meet the project's management needs and shall enable the project to provide such statistics and other...

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.

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)

ACCOUNTING REGULATIONS FOR GOODWILL IN AN EMERGING COUNTRY- THE CASE OF ROMANIA

Directory of Open Access Journals (Sweden)

Raluca Valeria RATIU

2014-11-01

Full Text Available The International Accounting Standards Board (IASB has been promoting a worldwide accounting harmonization and convergence project for more than a decade now with the declared purpose to increase comparability of financial information worldwide. We conduct a historical and chronological analysis of the evolution of the Romanian accounting and audit regulations and their comparability to the international standards, following a period of more than two decades, post-communism until today. Romanian regulators have adopted many changes of the accounting regulations in a short period of time, moving from the International Accounting Standards (IAS partial adoption, to the European Union (EU directives, to International Financial Reporting Standards (IFRS. These changes have had an impact on the listed companies which have applied them.

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.

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.

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

Improving the ecological relevance of toxicity tests on scleractinian corals: Influence of season, life stage, and seawater temperature

Science.gov (United States)

Hedouin, Laetitia; Wolf, Ruth E.; Phillips, Jeff; Gates, Ruth D.

2016-01-01

Metal pollutants in marine systems are broadly acknowledged as deleterious: however, very little data exist for tropical scleractinian corals. We address this gap by investigating how life-history stage, season and thermal stress influence the toxicity of copper (Cu) and lead (Pb) in the coral Pocillopora damicornis. Our results show that under ambient temperature, adults and larvae appear to tolerate exposure to unusually high levels of copper (96 h-LC50 ranging from 167 to 251 μg Cu L−1) and lead (from 477 to 742 μg Pb L−1). Our work also highlights that warmer conditions (seasonal and experimentally manipulated) reduce the tolerance of adults and larvae to Cu toxicity. Despite a similar trend observed for the response of larvae to Pb toxicity to experimentally induced increase in temperature, surprisingly adults were more resistant in warmer condition to Pb toxicity. In the summer adults were less resistant to Cu toxicity (96 h-LC50 = 175 μg L−1) than in the winter (251 μg L−1). An opposite trend was observed for the Pb toxicity on adults between summer and winter (96 h-LC50 of 742 vs 471 μg L−1, respectively). Larvae displayed a slightly higher sensitivity to Cu and Pb than adults. An experimentally induced 3 °C increase in temperature above ambient decreased larval resistance to Cu and Pb toxicity by 23–30% (96 h-LC50 of 167 vs 129 μg Cu L−1 and 681 vs 462 μg Pb L−1).

Mass-gathering Medicine: Risks and Patient Presentations at a 2-Day Electronic Dance Music Event.

Science.gov (United States)

Lund, Adam; Turris, Sheila A

2015-06-01

Music festivals, including electronic dance music events (EDMEs), increasingly are common in Canada and internationally. Part of a US $4.5 billion industry annually, the target audience is youth and young adults aged 15-25 years. Little is known about the impact of these events on local emergency departments (EDs). Drawing on prospective data over a 2-day EDME, the authors of this study employed mixed methods to describe the case mix and prospectively compared patient presentation rate (PPR) and ambulance transfer rate (ATR) between a first aid (FA) only and a higher level of care (HLC) model. There were 20,301 ticketed attendees. Seventy patient encounters were recorded over two days. The average age was 19.1 years. Roughly 69% were female (n=48/70). Forty-six percent of those seen in the main medical area were under the age of 19 years (n=32/70). The average length of stay in the main medical area was 70.8 minutes. The overall PPR was 4.09 per 1,000 attendees. The ATR with FA only would have been 1.98; ATR with HLC model was 0.52. The presence of an on-site HLC team had a significant positive effect on avoiding ambulance transfers. Twenty-nine ambulance transfers and ED visits were avoided by the presence of an on-site HLC medical team. Reduction of impact to the public health care system was substantial. Electronic dance music events have predictable risks and patient presentations, and appropriate on-site health care resources may reduce significantly the impact on the prehospital and emergency health resources in the host community.

Benefits and tensions in delivering public health in community pharmacies - a qualitative study of healthy living pharmacy staff champions.

Science.gov (United States)

Cooper, Richard J; Tsoneva, Jo

2017-10-01

Healthy Living Pharmacies (HLP) were introduced in the United Kingdom (UK) in a further attempt to deliver public health benefits in community pharmacy settings. Central to the initiative are staff trained as Healthy Living Champions (HLC) and this study sought to explore HLC perceptions of positive and negative aspect of their work and the wider scheme. A qualitative study was undertaken with a purposive sample of HLCs working in pathfinder HCPs in the Sheffield area in 2014. Participants were recruited by email to either a focus group (n = 7) held at a training event or later semi-structured one-to-one interviews in pharmacies (n = 6). Four stages of interpretative phenomenological analysis were used to code and identify themes. Four main themes emerged relating to the positive workforce development impact HLPs had upon HLCs themselves and on perceived customer and patient engagement and benefits. Tensions were identified with existing commercial business demands and negative views overall of the pharmacy setting with a perceived lack of not only integration with other services but also awareness among the public and health care staff. HLCs felt empowered and more confident in initiating conversation about health issues with patients, but identified barriers relating to workload, a lack of time to perform their role, isolation, tensions with non-HLC staff and logistical barriers such as poor Internet access. Delivering public health activities through the HLC role in UK pharmacies is associated with several perceived benefits for different stakeholders, but may be threatened by well recognised barriers in UK pharmacies related to the commercial setting. © 2016 Royal Pharmaceutical Society.

Cruise report on geotechnical core processing; Cruise: ATLAS-84, ISHTE Component Test, R/V Melville Sept.-Oct., 1984

International Nuclear Information System (INIS)

Silva, A.J.; Lipkin, J.; Brandes, H.

1986-01-01

The primary objectives of the geotechnical core processing program on the component test cruise were to: a) obtain additional base line physical property data of the ISHTE site sediments in MPG-I; b) compare strengths determined in the cored sediments to those obtained in situ with the In Situ Vane (ISV) system; and c) obtain samples for detailed laboratory analysis. Original plans called for processing of at least four cores obtained with the 10.2 cm APL hydrostatic corer (HLC) and at least one core obtained with the 20.3 cm WHOI corer (GC). If possible it was also planned to process one of the HLC cores at dockside in an attempt to assess the effects of ship motions on shear strength measurements. Shipboard laboratory facilities were set up for geotechnical processing with the URI sampling gear. Sandia Laboratory supplied a laboratory miniature vane device and apparatus for conducting thermal conductivity tests. Shipboard measurements included shear strength (miniature vane and Torvane) and thermal conductivity. Sampling included disturbed samples for water content, bulk density and classification tests and undisturbed samples for consolidation, permeability, strength, creep and fabric analyses. Unfortunately no GC cores were obtained. Three HLC cores, obtained on two lowerings of the large platform, were processed in considerable detail. In addition it was decided to process three of the box cores recovered by the SIO biology group. Therefore, a total of six cores were processed for geotechnical purposes. The dockside processing plan was deleted because of uncertainties caused by recovery procedures and the fact that only three HLC cores were available. Results are summarized

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.

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.

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

Decision-making process in investment projects

OpenAIRE

Moutinho, Nuno

2011-01-01

We present projects evaluation approaches in what decision should be based. We try to understand what we have to take into account in a project analysis, knowing that we have to consider much unmeasured aspects, like non non-financial areas. We verify how all aspects are used and analysed in the project appraisal. We also desire to understand if companies have adequate tools and methods to correctly analyse and to take decisions in a project evaluation. In this study we identify several as...

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

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...

78 FR 52125 - Main Hawaiian Islands Deep 7 Bottomfish Annual Catch Limits and Accountability Measures for 2013-14

Science.gov (United States)

2013-08-22

... Accountability Measures for 2013-14 AGENCY: National Marine Fisheries Service (NMFS), National Oceanic and... projected to be reached, NMFS, as an accountability measure, would close the commercial and non-commercial... and accountability measure, and anticipates announcing the final specifications prior to the scheduled...

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...

KEY SKILLS REQUIRED TO COLLEGE PUBLIC ACCOUNTANT FOR MICRO AND SMALL ENTERPRISES OF PERU

OpenAIRE

Flores Konja, Adrian Alejandro; Hidalgo Tupia, Manuel Alberto

2014-01-01

It is proposed to identify the skills required by the Peruvian SMEs to accounting professionals, and other factors related to the professional work force of Chartered Certified Accountants. To do this, based on professional competencies defined in the Educational Project of our School of Accounting at the University Dean of America, contained in Law 28 951 - Professionalization Act of CPA, and the proposal Tuning America as pattern comparison, there have been survey questionnaires applied to ...

Improving district level health planning and priority setting in Tanzania through implementing accountability for reasonableness framework

DEFF Research Database (Denmark)

Maluka, Stephen; Kamuzora, Peter; Sebastián, Miguel San

2010-01-01

In 2006, researchers and decision-makers launched a five-year project - Response to Accountable Priority Setting for Trust in Health Systems (REACT) - to improve planning and priority-setting through implementing the Accountability for Reasonableness framework in Mbarali District, Tanzania...

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...

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...

FUTURE CHALLENGES TO THE ORGANIZATION OF ACCOUNTING IN TRADE BANKS

Directory of Open Access Journals (Sweden)

Radka Andasarova

2014-06-01

Full Text Available Trade banks are on the threshold of the introduction of two big projects which would qualitatively change the organization of accounting. The first one is the adoption of long-expected accounting standard Financial instruments IFRS 9, and the second is connected to the introduction of new world standards in bank capital famous as Basel III - a global, voluntary regulatory standard on bank capital adequacy, stress testing and market liquidity risk, through accepted in June 2013 by the EU Capital Requirements Directive 2013/36/EC and Capital Requirements Regulation 575/2013.

Integration of case study approach, project design and computer ...

African Journals Online (AJOL)

Integration of case study approach, project design and computer modeling in managerial accounting education ... Journal of Fundamental and Applied Sciences ... in the Laboratory of Management Accounting and Controlling Systems at the ...

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...

CHIT: a cost accounting program for postirradiation examinations of fast breeder reactor materials

International Nuclear Information System (INIS)

Phillips, J.R.; Dowler, K.E.

1975-09-01

CHIT is the Los Alamos Scientific Laboratory's cost accounting computer program for nondestructive and destructive examinations of irradiated fuel pins. The program allows immediate retrieval of fuel pin examination information and provides itemized listings for completed and projected fuel pin examinations, detailed cost accounting summaries for each investigator, fuel pin examinations during a specified time interval, and various subsets of the information. CHIT has been in successful operation for the past two years, providing precise information on cost accounting more efficiently than possible with a manual technique

Coordinate systems and map projections

CERN Document Server

Maling, DH

1992-01-01

A revised and expanded new edition of the definitive English work on map projections. The revisions take into account the huge advances in geometrical geodesy which have occurred since the early years of satellite geodesy. The detailed configuration of the geoid resulting from the GEOS and SEASAT altimetry measurements are now taken into consideration. Additionally, the chapter on computation of map projections is updated bearing in mind the availability of pocket calculators and microcomputers. Analytical derivation of some map projections including examples of pseudocylindrical and polyconic

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…

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.

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.

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...

On the conceptual underpinnings of fair value accounting

Directory of Open Access Journals (Sweden)

Jatinder P. Singh

2017-05-01

Full Text Available The metamorphosis of business processes and corporate strategies is rapidly progressing across the globe. The critical role of intangibles in corporate performance is receiving its due recognition. Complex tradeable financial products are flooding financial markets. In attempts to gear up for the challenge of financial reporting in this upstaged environment, standard setters have substantively restructured reporting systems, with ‘fair value’ being the bedrock thereof. Moving away from the traditional ‘revenue/expense’ matching measure of income towards the ‘asset/liability’ measure together with the adoption of the Hicksian concept of income is clearly discernible in the pronouncements and ongoing projects of the US Financial Accounting Standards Board (hereinafter referred to as FASB and the International Accounting Standards Board (hereinafter referred to as IASB . In this article, an attempt is made to analyze the issues that are controversial and equivocal, or those that need further refinement insofar as fair value accounting is concerned.

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.

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.

Embedding generic employability skills in an accounting degree: development and impediments

OpenAIRE

Stoner, G.; Milner, M.

2010-01-01

This paper explores and analyses the views of, and effects on, students of a project that integrated the development of employability skills within the small group classes of two compulsory courses in the first year of an accounting degree at a UK university. The project aimed to build, deliver and evaluate course materials designed to encourage the development of a broad range of employability skills: skills needed for life-long learning and a successful business career. By analysing student...

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...

The Recognition Principles In Financial Assets Within The Scope Of Accounting Standards

OpenAIRE

Fındık, Hakkı

2016-01-01

The development of financial markets created variety in financial instruments. The international accounting / financial reports standards which aim at providing international integration in accounting applications and financial reporting have a complex content in the standards concerning financial instruments. With the TFRS 9 project which was planned to put into practice as far 2015 but postponed to 2018, it is intended to eliminate this complexity. The purpose of this study is to handle the...

Route planning algorithms: Planific@ Project

Directory of Open Access Journals (Sweden)

Gonzalo Martín Ortega

2009-12-01

Full Text Available Planific@ is a route planning project for the city of Madrid (Spain. Its main aim is to develop an intelligence system capable of routing people from one place in the city to any other using the public transport. In order to do this, it is necessary to take into account such things as: time, traffic, user preferences, etc. Before beginning to design the project is necessary to make a comprehensive study of the variety of main known route planning algorithms suitable to be used in this project.

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.

Finance and supply management project execution plan; TOPICAL

International Nuclear Information System (INIS)

BENNION, S.I.

1999-01-01

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

Sixth-Form Projects in Biology: A Case History.

Science.gov (United States)

Robinson, P. M.; Parker, R. E.

1981-01-01

Some of the problems encountered in devising sixth-form projects are discussed and a detailed account given of one project in which a study was made of the effect of onion bulb volatiles on the germination of lettuce seed. (Author)

Modulation of Mitochondrial DNA Copy Number to Induce Hepatocytic Differentiation of Human Amniotic Epithelial Cells.

Science.gov (United States)

Vaghjiani, Vijesh; Cain, Jason E; Lee, William; Vaithilingam, Vijayaganapathy; Tuch, Bernard E; St John, Justin C

2017-10-15

Mitochondrial deoxyribonucleic acid (mtDNA) copy number is tightly regulated during pluripotency and differentiation. There is increased demand of cellular adenosine triphosphate (ATP) during differentiation for energy-intensive cell types such as hepatocytes and neurons to meet the cell's functional requirements. During hepatocyte differentiation, mtDNA copy number should be synchronously increased to generate sufficient ATP through oxidative phosphorylation. Unlike bone marrow mesenchymal cells, mtDNA copy number failed to increase by 28 days of differentiation of human amniotic epithelial cells (hAEC) into hepatocyte-like cells (HLC) despite their expression of some end-stage hepatic markers. This was due to higher levels of DNA methylation at exon 2 of POLGA, the mtDNA-specific replication factor. Treatment with a DNA demethylation agent, 5-azacytidine, resulted in increased mtDNA copy number, reduced DNA methylation at exon 2 of POLGA, and reduced hepatic gene expression. Depletion of mtDNA followed by subsequent differentiation did not increase mtDNA copy number, but reduced DNA methylation at exon 2 of POLGA and increased expression of hepatic and pluripotency genes. We encapsulated hAEC in barium alginate microcapsules and subsequently differentiated them into HLC. Encapsulation resulted in no net increase of mtDNA copy number but a significant reduction in DNA methylation of POLGA. RNAseq analysis showed that differentiated HLC express hepatocyte-specific genes but also increased expression of inflammatory interferon genes. Differentiation in encapsulated cells showed suppression of inflammatory genes as well as increased expression of genes associated with hepatocyte function pathways and networks. This study demonstrates that an increase in classical hepatic gene expression can be achieved in HLC through encapsulation, although they fail to effectively regulate mtDNA copy number.

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.)

Does public reporting measure up? Federalism, accountability and child-care policy in Canada.

Science.gov (United States)

Anderson, Lynell; Findlay, Tammy

2010-01-01

Governments in Canada have recently been exploring new accountability measures within intergovernmental relations. Public reporting has become the preferred mechanism in a range of policy areas, including early learning and child-care, and the authors assess its effectiveness as an accountability measure. The article is based on their experience with a community capacity-building project that considers the relationship between the public policy, funding and accountability mechanisms under the federal/provincial/territorial agreements related to child-care. The authors argue that in its current form, public reporting has not lived up to its promise of accountability to citizens. This evaluation is based on the standards that governments have set for themselves under the federal/provincial/territorial agreements, as well as guidelines set by the Public Sector Accounting Board, an independent body that develops accounting standards over time through consultation with governments.

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…

CENELEC Project Report Smart House Roadmap (draft)

NARCIS (Netherlands)

Hartog, F.T.H. den; Suters, T.; Parsons, J.; Faller, J.

2010-01-01

This CENELEC project report has been drafted by a project team and steering group of representatives of interested parties and is to be endorsed on 2010-11-23. Neither the national members of CENELEC nor the CEN-CENELEC Management Centre can be held accountable for the technical content of this

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

Structure and organization of the cost accounting system at the Research Centre Seibersdorf

International Nuclear Information System (INIS)

Nevyjel, A.; Firmkranz, W.

1979-01-01

The Oesterreichische Studiengesellschaft fuer Atomenergy introduced a cost accounting system for internal project accounting at the Research Centre Seibersdorf as per 1st January 1976. This paper gives a survey of the different types of data collection, data flow and function of the programme system and the possibilities of data evaluation and interpretation and it describes the experiences made with the operation of the system so far. (auth.)

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....

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…

Analysis of the production and transaction costs of forest carbon offset projects in the USA.

Science.gov (United States)

Galik, Christopher S; Cooley, David M; Baker, Justin S

2012-12-15

Forest carbon offset project implementation costs, comprised of both production and transaction costs, could present an important barrier to private landowner participation in carbon offset markets. These costs likewise represent a largely undocumented component of forest carbon offset potential. Using a custom spreadsheet model and accounting tool, this study examines the implementation costs of different forest offset project types operating in different forest types under different accounting and sampling methodologies. Sensitivity results are summarized concisely through response surface regression analysis to illustrate the relative effect of project-specific variables on total implementation costs. Results suggest that transaction costs may represent a relatively small percentage of total project implementation costs - generally less than 25% of the total. Results also show that carbon accounting methods, specifically the method used to establish project baseline, may be among the most important factors in driving implementation costs on a per-ton-of-carbon-sequestered basis, dramatically increasing variability in both transaction and production costs. This suggests that accounting could be a large driver in the financial viability of forest offset projects, with transaction costs likely being of largest concern to those projects at the margin. Copyright © 2012 Elsevier Ltd. All rights reserved.

24 CFR 266.205 - Ineligible projects.

Science.gov (United States)

2010-04-01

... HOUSING FINANCE AGENCY RISK-SHARING PROGRAM FOR INSURED AFFORDABLE MULTIFAMILY PROJECT LOANS Program... into account growth in the civilian economy and normal changes in the housing inventory, cause an...

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.

Ultra advanced projects. ; Naming hyper-hightech projects. (Cho) no tsuku project. ; Naming no shikumi

Energy Technology Data Exchange (ETDEWEB)

Goto, Y. (Ministry of International Trade and Industry, Tokyo (Japan))

1992-10-05

Significance of using 'super' for naming a project of technological development is discussed. Functions of naming are classified into (1) recognition, (2) display and (3) sales-promotion, whereby mechanism of naming of merchandise that is developed through the technique of 3 is considered. Further, the mechanism of naming is discussed in relation to marketing. It is pointed out that naming of merchandise is determined on the basis of (1) concept of planned goods and (2) marketing-mixes composed of goods, price, sales-roots and sales-promotion. The same mechanism works also in a project for technological development. Technical trends are caught and projects are targetted by taking supposed regimes into account, thereby the most suitable mix is formed. The mix in the technological development is assumed to be composed of purpose, specification, regime and sales-promotion. Two examples of the governmental projects by Ministry of International Trade and Industry, 'the big regime for research and development on industrial technologies' and 'the regime for development of the fundamental technologies in the next generation' are introduced and the significance of their naming is described. 2 tabs.

10 CFR 611.102 - Eligible project costs.

Science.gov (United States)

2010-01-01

... Accounting Principles and these costs may be considered by DOE in determining the Borrower's contribution to... 10 Energy 4 2010-01-01 2010-01-01 false Eligible project costs. 611.102 Section 611.102 Energy... PROGRAM Direct Loan Program § 611.102 Eligible project costs. (a) Eligible costs are: (1) Those costs that...

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.

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

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...

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.

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Daniela CREŢU

2014-11-01

Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.

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

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...

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…

Planning, starting, and operating an educational incentives project.

Science.gov (United States)

Finnigan, O D; Sun, T H

1972-01-01

The article presents a summary of activities in an educational savings project in Taiwan. The project rewards couples who limit their family size. The reward is in the form of funds which enable the couples to send their children to secondary schools or universities. According to a 1970 survey in Taiwan the ideal number of children remained at 4. Consistent with traditional Chinese values, Taiwanese expect their children to take care of them in their old-age. They also place a strong emphasis on education and when surveyed 40% cited education costs as a reason for saving money. A rural township, Changua county, was selected for the pilot project. The project offers to couples with 0, 1, or 2 children an annual deposit in a savings account for each year that they do not exceed 2 living children. If a couple has a third child the value of the savings account is reduced by 50%. If they have a fourth child the account is cancelled and all funds are returned to the bank. In this particular study it was decided to include couples who already had 3 children. The account can be closed by a 1 time withdrawal from 10-14 years after enrollment. After 10 years it is worth US $267.50. After 14 years its value is US $384.60. 961 married women less than 30 years old with 3 or fewer children were contacted to join the project. Village leaders and administrators were invited to a meeting to gain their support before registration took place. After mailing and meetings, 727 or 69% of those eligible joined the project. By September 1973 the investigators hoped to be able to measure the effect of the program on family size ideals, number of additional children wanted, and practice of contraception. By September 1975 they hope to begin to measure the program effect on fertility.

Making concessions: Political, commercial and regulatory tensions in accounting for European roads PPPs

OpenAIRE

Stafford, Anne; Acerete, Basilio; Stapleton, Pam

2010-01-01

Governments increasingly use private finance to fund roads infrastructure. In particular the European Commission has promoted the use of public private partnerships (PPPs) to deliver the projects forming the trans-European Network. This use of private finance raises important questions about how public monies and assets are accounted for. The paper examines, first, accounting in both public and private sectors for roads PPPs in Spain and the UK, countries which not only have considerable expe...

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,…

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.

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.

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...

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.

7 CFR 3560.455 - Special servicing actions related to loan accounts.

Science.gov (United States)

2010-01-01

... loan security is sold and there is a need to reestablish the financial stability of the housing project... 7 Agriculture 15 2010-01-01 2010-01-01 false Special servicing actions related to loan accounts... HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT MULTI-FAMILY HOUSING LOANS AND GRANTS Special Servicing...

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

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...

Trends of development of social responsible investment in Ukraine: accounting principles

Directory of Open Access Journals (Sweden)

Rudeychuk S.V.

2017-08-01

Full Text Available The research is devoted to the study of the features and trends of the development of socially responsible investment in Ukraine. The main objective of the study of social responsibility issues is to systematize and study the prospects for the development and evaluation of corporate social responsibility in Ukraine, as well as to study the peculiarities of its accounting reflection in the accounting system. In the course of the study, the current state of social projects in Ukraine was studied, as well as the main obstacles and perspectives of the development of socially responsible investment in Ukraine. The research defines the features of socially responsible investment in order to identify the main areas of improvement of the information provision of formation of social reporting indicators. The article proposes the bookkeeping for directions of enterprise’s social activity in clearly defined accounts of accounting, regardless of the level of its regulation, followed by the development of analytical sections of accounting in the relevant areas of social policy.

Modeling Research Project Risks with Fuzzy Maps

Science.gov (United States)

Bodea, Constanta Nicoleta; Dascalu, Mariana Iuliana

2009-01-01

The authors propose a risks evaluation model for research projects. The model is based on fuzzy inference. The knowledge base for fuzzy process is built with a causal and cognitive map of risks. The map was especially developed for research projects, taken into account their typical lifecycle. The model was applied to an e-testing research…

Identifying inaccuracy of MS Project using system analysis

Science.gov (United States)

Fachrurrazi; Husin, Saiful; Malahayati, Nurul; Irzaidi

2018-05-01

The problem encountered in project owner’s financial accounting report is the difference in total project costs of MS Project to the Indonesian Standard (Standard Indonesia Standard / Cost Estimating Standard Book of Indonesia). It is one of the MS Project problems concerning to its cost accuracy, so cost data cannot be used in an integrated way for all project components. This study focuses on finding the causes of inaccuracy of the MS Projects. The aim of this study, which is operationally, are: (i) identifying cost analysis procedures for both current methods (SNI) and MS Project; (ii) identifying cost bias in each element of the cost analysis procedure; and (iii) analysing the cost differences (cost bias) in each element to identify what the cause of inaccuracies in MS Project toward SNI is. The method in this study is comparing for both the system analysis of MS Project and SNI. The results are: (i) MS Project system in Work of Resources element has limitation for two decimal digits only, have led to its inaccuracy. Where the Work of Resources (referred to as effort) in MS Project represents multiplication between the Quantities of Activities and Requirements of resources in SNI; (ii) MS Project and SNI have differences in the costing methods (the cost estimation methods), in which the SNI uses the Quantity-Based Costing (QBC), meanwhile MS Project uses the Time-Based Costing (TBC). Based on this research, we recommend to the contractors who use SNI should make an adjustment for Work of Resources in MS Project (with correction index) so that it can be used in an integrated way to the project owner’s financial accounting system. Further research will conduct for improvement the MS Project as an integrated tool toward all part of the project participant.

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.

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.

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...

New AICPA standards aid accounting for the costs of internal-use software.

Science.gov (United States)

Luecke, R W; Meeting, D T; Klingshirn, R G

1999-05-01

Statement of Position (SOP) No. 98-1, "Accounting for the Costs of Computer Software Developed or Obtained for Internal Use," issued by the American Institute of Certified Public Accountants in March 1998, provides financial managers with guidelines regarding which costs involved in developing or obtaining internal-use software should be expensed and which should be capitalized. The SOP identifies three stages in the development of internal-use software: the preliminary project stage, the application development stage, and the postimplementation-operation stage. The SOP provides that all costs incurred during the preliminary project stage should be expensed as incurred. During the application development stage, costs associated with developing or obtaining the software should be capitalized, while costs associated with preparing data for use within the new system should be expensed. Costs incurred during the postimplementation-operation stage, typically associated with training and application maintenance, should be expensed.

Forecast Inaccuracies in Power Plant Projects From Project Managers' Perspectives

Science.gov (United States)

Sanabria, Orlando

Guided by organizational theory, this phenomenological study explored the factors affecting forecast preparation and inaccuracies during the construction of fossil fuel-fired power plants in the United States. Forecast inaccuracies can create financial stress and uncertain profits during the project construction phase. A combination of purposeful and snowball sampling supported the selection of participants. Twenty project managers with over 15 years of experience in power generation and project experience across the United States were interviewed within a 2-month period. From the inductive codification and descriptive analysis, 5 themes emerged: (a) project monitoring, (b) cost control, (c) management review frequency, (d) factors to achieve a precise forecast, and (e) factors causing forecast inaccuracies. The findings of the study showed the factors necessary to achieve a precise forecast includes a detailed project schedule, accurate labor cost estimates, monthly project reviews and risk assessment, and proper utilization of accounting systems to monitor costs. The primary factors reported as causing forecast inaccuracies were cost overruns by subcontractors, scope gaps, labor cost and availability of labor, and equipment and material cost. Results of this study could improve planning accuracy and the effective use of resources during construction of power plants. The study results could contribute to social change by providing a framework to project managers to lessen forecast inaccuracies, and promote construction of power plants that will generate employment opportunities and economic development.

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

OpenAIRE

Daniela CREŢU

2014-01-01

The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...

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...

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.

Derivatives in energy project finance

International Nuclear Information System (INIS)

Spencer, Lloyd

1999-01-01

This chapter focuses on risk management of merchant power generation projects and describes project finance as balancing risk and reward over time. The historical background to risk management is traced, and the case for derivatives in energy project finance is put forward with the hedging of forward output, and forwards and power purchase agreements discussed. Current and prospective usage, and the implementation issues of market liquidity, margin calls, letters of credit, derivative counterparty credit risk, and accounting policy are considered. A detailed example of a gas-fired plant in the US is presented with details given of the distribution of project earnings before tax. Oil field operating cashflows are examined, with reserved flow models, leverage effects, and price hedging addressed

Rhumb lines and map wars a social history of the Mercator projection

CERN Document Server

Monmonier, Mark

2010-01-01

In Rhumb Lines and Map Wars, Mark Monmonier offers an insightful, richly illustrated account of the controversies surrounding Flemish cartographer Gerard Mercator's legacy. He takes us back to 1569, when Mercator announced a clever method of portraying the earth on a flat surface, creating the first projection to take into account the earth's roundness. As Monmonier shows, mariners benefited most from Mercator's projection, which allowed for easy navigation of the high seas with rhumb lines-clear-cut routes with a constant compass bearing-for true direction. But the projection's popularity amo

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)

Dicty_cDB: VHO211 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available nogaster tweety (tty), flightless (fli), dodo (dod), penguin (pen), small optic lobes (sol), innocent byst...ander (iby), waclaw (waw), bobby sox (bbx), sluggish (slg), helicase (hlc), misato

Aurora Borealis. Project Cycle Management in Regional Development

OpenAIRE

Andra Aldea-Partanen; Heimo Keränen; Susanna Nevalainen

2003-01-01

This paper aims to analyse Project Cycle Management approach in the context of regional development. The theoretical framework covers contemporary concepts typical for regional development and specific project/programme management tools. The comparative approach is used to take into account the two versions of Project Cycle Management presented by European Commission among evaluation methods and instruments, in 1993 and 2001. A practical application is drawn using mid-term evaluation of Baren...

Exceptional suffering? Enumeration and vernacular accounting in the HIV-positive experience.

Science.gov (United States)

Benton, Adia

2012-01-01

Drawing on 17 months of ethnographic fieldwork in Freetown, Sierra Leone, I highlight the recursive relationship between Sierra Leone as an exemplary setting and HIV as an exceptional disease. Through this relationship, I examine how HIV-positive individuals rely on both enumerative knowledge (seroprevalence rates) and vernacular accounting (NGO narratives of vulnerability) to communicate the uniqueness of their experience as HIV sufferers and to demarcate the boundaries of their status. Various observers' enumerative and vernacular accounts of Sierra Leone's decade-long civil conflict, coupled with global health accounts of HIV as exceptional, reveal the calculus of power through which global health projects operate. The contradictions between the exemplary and the exceptional-and the accompanying tension between quantitative and qualitative facts-are mutually constituted in performances and claims made by HIV-positive individuals themselves.

'Sapphire' project. Objectives and outcomes

International Nuclear Information System (INIS)

Shkolnik, V.S.

1997-01-01

'Sapphire' Project contains the US assistance in purchasing/exporting 600 kg of highly enriched uranium from the State Holding Association 'Ulba' Uranium Plant, and compensatory equipment and service deliveries under the mutually concerted list. The compensatory payments were as separate projects in conformity with Kazakhstan enterprises needs, participation quota of which was determined by the Kazakhstan Government. Realization Milestones. Activity on Separate Projects: - basic 'Sapphire' part includes medical projects; - Kazakhstan Services were equipped with computers by the American International Development Agency for Taxation Services of Kazakhstan and by US Department of Energy for Monitoring preparation of Kazakhstan Atomic energy Agency. - 7 Research projects are being realized via the International Science and Technological Center; - export control. It has been realized as the equipment delivery under the concerted list; - equipping of nuclear materials accounting and control system at 'Ulba' Association enterprises

Ultrasonic computerized tomography (CT) for temperature measurements with limited projection data based on extrapolated filtered back projection (FBP) method

International Nuclear Information System (INIS)

Zhu Ning; Jiang Yong; Kato, Seizo

2005-01-01

This study uses ultrasound in combination with tomography to obtain three-dimensional temperature measurements using projection data obtained from limited projection angle. The main feature of the new computerized tomography (CT) reconstruction algorithm is to employ extrapolation scheme to make up for the incomplete projection data, it is based on the conventional filtered back projection (FBP) method while on top of that taking into account the correlation between the projection data and Fourier transform-based extrapolation. Computer simulation is conducted to verify the above algorithm. An experimental 3D temperature distribution measurement is also carried out to validate the proposed algorithm. The simulation and experimental results demonstrate that the extrapolated FBP CT algorithm is highly effective in dealing with projection data from limited projection angle

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.

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 ...

North Atlantic observations sharpen meridional overturning projections

Science.gov (United States)

Olson, R.; An, S.-I.; Fan, Y.; Evans, J. P.; Caesar, L.

2018-06-01

Atlantic Meridional Overturning Circulation (AMOC) projections are uncertain due to both model errors, as well as internal climate variability. An AMOC slowdown projected by many climate models is likely to have considerable effects on many aspects of global and North Atlantic climate. Previous studies to make probabilistic AMOC projections have broken new ground. However, they do not drift-correct or cross-validate the projections, and do not fully account for internal variability. Furthermore, they consider a limited subset of models, and ignore the skill of models at representing the temporal North Atlantic dynamics. We improve on previous work by applying Bayesian Model Averaging to weight 13 Coupled Model Intercomparison Project phase 5 models by their skill at modeling the AMOC strength, and its temporal dynamics, as approximated by the northern North-Atlantic temperature-based AMOC Index. We make drift-corrected projections accounting for structural model errors, and for the internal variability. Cross-validation experiments give approximately correct empirical coverage probabilities, which validates our method. Our results present more evidence that AMOC likely already started slowing down. While weighting considerably moderates and sharpens our projections, our results are at low end of previously published estimates. We project mean AMOC changes between periods 1960-1999 and 2060-2099 of -4.0 Sv and -6.8 Sv for RCP4.5 and RCP8.5 emissions scenarios respectively. The corresponding average 90% credible intervals for our weighted experiments are [-7.2, -1.2] and [-10.5, -3.7] Sv respectively for the two scenarios.

A Grid storage accounting system based on DGAS and HLRmon

International Nuclear Information System (INIS)

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

2012-01-01

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

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

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.

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

Space Projects: Improvements Needed in Selecting Future Projects for Private Financing

Science.gov (United States)

1990-01-01

The Office of Management and Budget (OMB) and NASA jointly selected seven projects for commercialization to reduce NASA's fiscal year 1990 budget request and to help achieve the goal of increasing private sector involvement in space. However, the efforts to privately finance these seven projects did not increase the commercial sector's involvement in space to the extent desired. The General Accounting Office (GAO) determined that the projects selected were not a fair test of the potential of increasing commercial investment in space at an acceptable cost to the government, primarily because the projects were not properly screened. That is, neither their suitability for commercialization nor the economic consequences of seeking private financing for them were adequately evaluated before selection. Evaluations and market tests done after selection showed that most of the projects were not viable candidates for private financing. GAO concluded that projects should not be removed from NASA's budget for commercial development until after careful screening has been done to determine whether adequate commercial demand exists, development risks are commercially acceptable and private financing is found or judged to be highly likely, and the cost effectiveness of such a decision is acceptable. Premature removal of projects from NASA's budget ultimately can cause project delays and increased costs when unsuccessful commercialization candidates must be returned to the budget. NASA also needs to ensure appropriate comparisons of government and private financing options for future commercialization projects.

Aplicación de las redes neuronales artificiales para la estratificación de riesgo de mortalidad hospitalaria Application of artificial neural networks for risk stratification of hospital mortality

Directory of Open Access Journals (Sweden)

J. Trujillano

2003-12-01

Full Text Available Objetivo: Comparar la capacidad de predicción de mortalidad hospitalaria de una red neuronal artificial (RNA con el Acute Physiology and Chronic Health Evaluation II (APACHE II y la regresión logística (RL, y comparar la asignación de probabilidades entre los distintos modelos. Método: Se recogen de forma prospectiva las variables necesarias para el cálculo del APACHE II. Disponemos de 1.146 pacientes asignándose aleatoriamente (70 y 30% al grupo de Desarrollo (800 y al de Validación (346. Con las mismas variables se genera un modelo de RL y de RNA (perceptrón de 3 capas entrenado por algoritmo de backpropagation con remuestreo bootstrap y con 9 nodos en la capa oculta en el grupo de desarrollo. Se comparan los tres modelos en función de los criterios de discriminación con el área bajo la curva ROC (ABC [IC del 95%] y de calibración con el test de Hosmer-Lemeshow C (HLC. Las diferencias entre las probabilidades se valoran con el test de Bland-Altman. Resultados: En el grupo de validación, el APACHE II con ABC de 0,79 (0,75-0,84 y HLC de 11 (p = 0,329; modelo RL, ABC de 0,81 (0,76-0,85 y HLC de 29 (p = 0,0001, y en RNA, ABC de 0,82 (0,77-0,86 y HLC de 10 (p = 0,404. Los pacientes con mayores diferencias en la asignación de probabilidad entre RL y RN (8% del total son pacientes con problemas neurológicos. Los peores resultados se obtienen en los pacientes traumáticos (ABC inferior a 0,75 en todos los modelos. En los pacientes respiratorios, la RNA alcanza los mejores resultados (ABC = 0,87 [0,78-0,91]. Conclusiones: Una RNA es capaz de estratificar el riesgo de mortalidad hospitalaria utilizando las variables del sistema APACHE II. La RNA consigue mejores resultados frente a RL, sin alcanzar significación, ya que no trabaja con restricciones lineales ni de independencia de variables, con una diferente asignación de probabilidad individual entre los modelos.Objective: To compare the ability of an artificial neural network (ANN to

Cost accounting in the Swiss Federal Institute for Reactor Research (EIR) Ch-5303 Wuerenlingen

International Nuclear Information System (INIS)

Meier, P.A.

1979-01-01

The paper gives an overview about the organization and the research program of the EIR-Research Center. The cost accounting system is discussed in detail, budget control and project management are described. (A.N.)

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...

The Manhattan Project and its Effects on American Women Scientists

Science.gov (United States)

Fletcher, Samuel

2008-04-01

There have been many detailed historical accounts of the Manhattan Project, but few have recognized the technical role women scientists and engineers crucially played in the Project's success. Despite their absence from these prominent accounts, recent studies have revealed that, in fact, women participated in every non-combat operation associated with the Manhattan Project. With such extensive participation of women and such a former lack of historical attention upon them, little analysis has been done on how the Manhattan Project might have influenced the prospectus of women scientists after the war. This talk has two aims: 1) to recount some of the technical and scientific contributions of women to the Manhattan Project, and 2) to examine what effects these contributions had on the women's careers as scientists. In other words, I intend offer a preliminary explanation of the extent to which the Manhattan Project acted both as a boon and as a detriment to American women scientists. And finally, I will address what this historical analysis could imply about the effects of current efforts to recruit women into science.

18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

Preserving the Manhattan Project

Science.gov (United States)

Kelly, Cynthia

2014-03-01

When future generations look back on the 20th century, few events will rival the harnessing of nuclear energy as a turning point in world history, science and society. Yet, the Department of Energy has not always embraced its Manhattan Project origins. The presentation will focus on the progress made over the last 20 years to preserve the properties and first-hand accounts that for decades have been threatened with demolition and indifference. Since the mid-1950s, most remaining Manhattan Project properties at the Los Alamos National Laboratory had been abandoned. Among them was a cluster of wooden buildings called the ``V Site.'' This is where scientists assembled the ``Gadget,'' the world's first atomic device tested on July 16, 1945. Regardless of its significance, the ``V Site'' buildings like all the rest were slated for demolition. The Advisory Council on Historic Preservation (ACHP) toured the properties in November 1998. Most could not believe that the world's first atomic bomb was designed in such humble structures. The properties were declared to be ``monumental in their lack of monumentality.'' A Save America's Treasures grant for 700,000 was awarded to restore the properties. To raise the required matching funds, I left the Federal government and soon founded the Atomic Heritage Foundation. The presentation will trace the progress made over the last decade to generate interest and support nationwide to preserve the Manhattan Project heritage. Saving both the physical properties and first-hand accounts of the men and women have been a priority. Perhaps our most significant achievement may be legislation now under consideration by Congress to create a Manhattan Project National Historical Park. Seventy years later, the Manhattan Project is finally getting the recognition it deserves.

On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting

Institute of Scientific and Technical Information of China (English)

CAO Wei

2016-01-01

The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.

Including the smoking epidemic in internationally coherent mortality projections

NARCIS (Netherlands)

Janssen, Fanny; van Wissen, Leo J. G.; Kunst, Anton E.

2013-01-01

We present a new mortality projection methodology that distinguishes smoking- and non-smoking-related mortality and takes into account mortality trends of the opposite sex and in other countries. We evaluate to what extent future projections of life expectancy at birth (e 0) for the Netherlands up

Including the smoking epidemic in internationally coherent mortality projections

NARCIS (Netherlands)

Janssen, Fanny; van Wissen, Leo J. G.; Kunst, Anton E.

We present a new mortality projection methodology that distinguishes smoking- and non-smoking-related mortality and takes into account mortality trends of the opposite sex and in other countries. We evaluate to what extent future projections of life expectancy at birth (e (0)) for the Netherlands up

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)

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

Science.gov (United States)

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

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…

Safeguards and security benefits of project straight-line

International Nuclear Information System (INIS)

Jaeger, C.D.; Waddoups, I.G.

1995-01-01

As a result of a number of events the inventory of fissile materials no longer in nuclear weapons in the United States is increasing. This has led to a growing concern regarding the potential for theft and/or diversion and accountability of this material. Straight-Line is a project whose purpose is to demonstrate a site-independent system to monitor stored nuclear material (e.g. plutonium) and integrate the collection, processing and dissemination of information regarding this material. Safeguards and security (S ampersand S) goals of this project include data transfer of information on nuclear material to appropriate users to enhance S ampersand S, continuous on-line accountability, reduction of hands-on access to nuclear materials, incorporation of information security technologies, and early detection of tampering or unauthorized material movement. This paper addresses threat considerations, S ampersand S requirements, S ampersand S objectives, and issues for the Straight-Line project. S ampersand S features and benefits of this project are discussed with respect to existing item monitoring systems and/or other material tracking systems being developed

Tomography of images with poisson miose: pre-processing of projections

International Nuclear Information System (INIS)

Furuie, S.S.

1989-01-01

This work present an alternative approach in order to reconstruct images with low signal to noise ratio. Basically it consist of smoothing projections taking into account that the noise is Poisson. These filtered projections are used to reconstruct the original image, applying direct Fourier method. This approach is compared with convolution back projection and EM (Expectation-Maximization). (author) [pt

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…

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…

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…

Project Mercury: NASA's first manned space programme

Science.gov (United States)

Catchpole, John

Project Mercury will offer a developmental resume of the first American manned spaceflight programme and its associated infrastructure, including accounts of space launch vehicles. The book highlights the differences in Redstone/Atlas technology, drawing similar comparisons between ballistic capsules and alternative types of spacecraft. The book also covers astronaut selection and training, as well as tracking systems, flight control, basic principles of spaceflight and detailed accounts of individual flights.

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

Fair value: actuarial accounting for the markets... or for the accountants?

OpenAIRE

Jerman, Lambert

2013-01-01

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...

Including the smoking epidemic in internationally coherent mortality projections

NARCIS (Netherlands)

Janssen, F.; van Wissen, L.J.G.; Kunst, A.E.

2013-01-01

We present a new mortality projection methodology that distinguishes smoking- and non-smoking-related mortality and takes into account mortality trends of the opposite sex and in other countries. We evaluate to what extent future projections of life expectancy at birth (e0) for the Netherlands up to

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...

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...

A passive automated personnel accountability system for reactor emergency preparedness

International Nuclear Information System (INIS)

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

1988-04-01

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

PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

Directory of Open Access Journals (Sweden)

Carlos Augusto Pacheco Pereira

2016-03-01

Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

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.

Ratio of involved/uninvolved immunoglobulin quantification by Hevylite™ assay: clinical and prognostic impact in multiple myeloma

Directory of Open Access Journals (Sweden)

Koulieris Efstathios

2012-04-01

Full Text Available Abstract Background HevyLite™ is a new, recently developed method that facilitates separate quantification of the kappa- and lambda-bounded amounts of a given immunoglobulin (Ig. Using this method, we measured intact immunoglobulin (heavy/light chain; HLC IgG-kappa, IgG-lambda, IgA-kappa, IgA-lambda individually, as well as their deriving ratios (HLCR in a series of IgG or IgA multiple myeloma (MM patients, to investigate and assess the contribution of these tests to disease evaluation. Patients and methods HevyLite™ assays were used in sera from 130 healthy individuals (HI and 103 MM patients, at time of diagnosis. In patients, the level of paraprotein was IgG in 78 (52 IgG-kappa, 26 IgG-lambda and IgΑ in 25 (13 IgΑ-kappa, 12 IgΑ-lambda. Durie-Salmon and International Staging System stages were evenly distributed. Symptomatic patients (n = 77 received treatment while asymptomatic ones (n = 26 were followed. Patients' median follow-up was at 32.6 months. HLCR was calculated with the involved Ig (either G or A as numerator. Results In HI, median IgG-kappa was 6.85, IgG-lambda 3.81, IgA-kappa 1.19 and IgA-lambda 0.98 g/L. The corresponding median involving HLC values in MM patients were 25.8, 23.45, 28.9 and 36.4 g/L. HLC-IgG related to anemia, high serum free light chain ratio and extensive bone marrow infiltration, while high HLCR correlated with the same plus increased β2-microglobulin. In addition, increased HLCR and the presence of immunoparesis correlated with time to treatment. Patients with high HLCR had a significantly shorter survival (p = 0.022; HLCR retained its prognostic value in multivariate analysis. Conclusions HLC and HLCR quantify the precise amount of the involved immunoglobulin more accurately than other methods; moreover, they carry prognostic information regarding survival in MM patients.

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. 

Preparation of the accounting entity for verification of the final accounts

OpenAIRE

Kučerová, Monika

2009-01-01

Bachelor's thesis deals with preparation of the accounting entity for verification of the final accounts. The work includes the definition of the accounting entity, also includes information about preparation of final accounts and deals with report of auditor.

The need for global application of the accountability for reasonableness approach to support sustainable outcomes

DEFF Research Database (Denmark)

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

2017-01-01

The accountability for reasonableness (AFR) concept has been developed and discussed for over two decades. Its interpretation has been studied in several ways partly guided by the specific settings and the researchers involved. This has again influenced the development of the concept, but not led...... lead to optimally accountable, fair and sustainable solutions. Technical experts, politicians, managers, service providers, community members, and beneficiaries each have their own values, expertise and preferences, to be considered for necessary buy in and sustainability. Legitimacy, accountability...... should be widely adopted in projects and services under close monitoring and frequent reviews....

Project Execution Plan, Rev. 3

International Nuclear Information System (INIS)

IT Corporation, Las Vegas

2002-01-01

This plan addresses project activities encompassed by the U.S. Department of Energy's (DOE's), National Nuclear Security Administration Nevada Operations Office, Environmental Restoration Division and conforms to the requirements contained in the Life-Cycle Asset Management, DOE Order 430.1A; The Joint Program Office Policy on Project Management in Support of DOE Order 430.1; Program and Project Management for the Acquisition of Capital Assets, DOE Order 413.3; the Project Execution and Engineering Management Planning Guide, GPG-FM-010; and other applicable Good Practice Guides; and the FY 2001 Integrated Planning, Accountability, and Budgeting System Policy Guidance. The plan also reflects the milestone philosophies of the Federal Facility Agreement and Consent Order, as agreed to by the State of Nevada, the DOE, and the U.S. Department of Defense; and traditional project management philosophies such as the development of life-cycle costs, schedules, and work scope; identification o f roles and responsibilities; and baseline management and controls

Forestry and biomass energy projects

DEFF Research Database (Denmark)

Swisher, J.N.

1994-01-01

This paper presents a comprehensive and consistent methodology to account for the costs and net carbon flows of different categories of forestry and biomass energy projects and describes the application of the methodology to several sets of projects in Latin America. The results suggest that both...... biomass energy development and forestry measures including reforestation and forest protection can contribute significantly to the reduction of global CO2 emissions, and that local land-use capacity must determine the type of project that is appropriate in specific cases. No single approach alone...... is sufficient as either a national or global strategy for sustainable land use or carbon emission reduction. The methodology allows consistent comparisons of the costs and quantities of carbon stored in different types of projects and/or national programs, facilitating the inclusion of forestry and biomass...

Accounting Research Methodology Textbook Development to Provide College Students in Accounting Subject

OpenAIRE

Muchson, Mochamad

2015-01-01

Due to the lackness of a research accounting methodology book (accounting research methodology) causing difficulties for college students to understand the steps of research in accounting, so that's the textbook is needed to completing Accounting Research Methodology book that has been exist and aimed to guide students for proposal composing or accounting research report so that it is easier to study by students.This textbook contains of accounting research methodology definition, accounting ...

2009 management report and financial accounts on the 31 December 2009: managing today to prepare tomorrow

International Nuclear Information System (INIS)

2010-01-01

The first part proposes a management report which describes the activity context of the ANDRA (the French national agency for radioactive waste management), addressing its role, its action in terms of protection of the environment, its industrial projects and its approach. It briefly comments the financial balance, and discusses the progress of the HA-MAVL project (storage of high and medium activity long life wastes) and of the FAVL project (storage of low activity long life wastes). It gives an overview of industrial activities, globally as well as for the different storage centres and activities. It briefly evokes how a 1 M euros subsidy will be used, and the international activity. It discusses how the financing of future nuclear works is secured, recalls important recent events, and gives an overview of the possible evolution of the agency situation. The second part gives tables of financial accounts. Accounting principles are recalled and some figures are more precisely analysed

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.

Social accounting –factor for developing the enterprise’s internal and external environment

Directory of Open Access Journals (Sweden)

Ungureanu, M.

2012-01-01

Full Text Available Social responsibility represents a strategic approach that allows an economic entity to anticipate and solve its problems with third parties, for long-term successful projects. Thus, reputation becomes an invaluable asset which, although intangible, should be used with caution. This paper aims to analyze the role of the traditional accounting system, reflecting the impact of economic activities on the social environment in which they operate. It also makes reference to the opportunity to implement the concept of social accounting into enterprise practice, mainly by analyzing social policies’ costs and benefits.

Project Management Methodology for the Development of M-Learning Web Based Applications

Directory of Open Access Journals (Sweden)

Adrian VISOIU

2010-01-01

Full Text Available M-learning web based applications are a particular case of web applications designed to be operated from mobile devices. Also, their purpose is to implement learning aspects. Project management of such applications takes into account the identified peculiarities. M-learning web based application characteristics are identified. M-learning functionality covers the needs of an educational process. Development is described taking into account the mobile web and its influences over the analysis, design, construction and testing phases. Activities building up a work breakdown structure for development of m-learning web based applications are presented. Project monitoring and control techniques are proposed. Resources required for projects are discussed.

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.

Remedial Action and Waste Disposal Project Manager's Implementing Instructions

International Nuclear Information System (INIS)

Dronen, V.R.

1998-01-01

These Project Manager's Implementing Instructions provide the performance standards required of all Environmental Restoration Contractor personnel in their work during operation and administration of the Remedial Action and Waste Disposal Project. The instructions emphasize technical competency, workplace discipline, and personal accountability to ensure a high level of safety and performance during operations activities

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...

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.)

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2016-03-01

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.Keywords: accounting information system, accounting career, students.

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...

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.

48 CFR 9904.406 - Cost accounting standard-cost accounting period.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

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

Science.gov (United States)

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

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

Advanced accountability techniques for breeder fuel fabrication facilities

International Nuclear Information System (INIS)

Bennion, S.I.; Carlson, R.L.; DeMerschman, A.W.; Sheely, W.F.

1978-01-01

The United States Department of Energy (DOE) has assigned the Hanford Engineering Development Laboratory (HEDL), operated by the Westinghouse Hanford Company, the project lead in developing a uniform nuclear materials reporting system for all contractors on the Hanford Reservation. The Hanford Nuclear Inventory System (HANISY) is based upon HEDL's real-time accountability system, originally developed in 1968. The HANISY system will receive accountability data either from entry by process operators at remote terminals or from nondestructive assay instruments connected to the computer network. Nuclear materials will be traced from entry, through processing to final shipment through the use of minicomputer technology. Reports to DOE will be formed directly from the realtime files. In addition, HEDL has established a measurement program that will complement the HANISY system, providing direct interface to the computer files with a minimum of operator intervention. This technology is being developed to support the High Performance Fuels Laboratory (HPFL) which is being designed to assess fuel fabrication techniques for proliferation-resistant fuels

PROBLEMS OF VALUE-ORIENTED FORMATION OF PROJECT PRODUCT’S MODEL

Directory of Open Access Journals (Sweden)

Тигран Георгиевич ГРИГОРЯН

2015-06-01

Full Text Available Problems of formation of the project output model related to the complexity of information transmission in the communication between the project participants and stakeholders are considered. The concept of forming a project output model based on allocation of stages of model developing and specification and efficiency of the formation of a model that takes into account the need to plan the project output value creation and transferring to the sponsor and consumers is proposed.

Two Concepts of Accountability: Accountability as a Virtue and as a Mechanisme

NARCIS (Netherlands)

Bovens, M.A.P.|info:eu-repo/dai/nl/074257021

2010-01-01

This paper distinguishes between two main concepts of accountability: accountability as a virtue and accountability as a mechanism. In the former case, accountability is used primarily as a normative concept, as a set of standards for the evaluation of the behaviour of public actors. Accountability

75 FR 44851 - Proposed Collection; Comment Request for Regulation Project

Science.gov (United States)

2010-07-29

... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting... Income and Earnings and Profits under the Dollar Approximate Separate Transactions Method of Accounting... Transactions Method of Accounting (DASTM). OMB Number: 1545-1051. Regulation Project Number: INTL-29-91...

75 FR 33671 - Proposed Collection; Comment Request for Regulation Project

Science.gov (United States)

2010-06-14

... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, REG-106917-99 (TD 8996), Changes in Accounting Periods... INFORMATION: Title: Changes in Accounting Periods. OMB Number: 1545-1748. Regulation Project Number: REG...

Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

Directory of Open Access Journals (Sweden)

Tianhong Chen

2014-08-01

Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

THE ACCOUNTING INSTRUMENTATION OF THE FINANCING THROUGH THE OPERATIONAL PROGRAMS IN CASE OF PUBLIC INSTITUTIONS OF ACADEMIC EDUCATION

Directory of Open Access Journals (Sweden)

DRĂGUŞIN CRISTINA-PETRINA

2016-02-01

Full Text Available Nowadays in Romania, projects financed from nonrefundable external funds post-accession are an important additional source of funding for public institutions of academic education in the somber context of the budgetary underfunding and under the significant decrease in the number of the students that are paying tuition fees. In these circumstances, this paper focuses on the accounting codification and instrumentation of the operations afferent to the projects financed from structural funds, materializing into a pragmatic approach in which we aim to present the accounting reflection of the specific accounting operations in the case of the University of Craiova, as public beneficiary of post-accession external grants, based on the principle of expenses reimbursement. In order to achieve our desideration, we shall consider issues related to the interpretation of the applicable referential in full correlation with the practice size in the context of the accounting capitalization of the financial allocations facilitated by the contracts signed between the public institutions of higher education and the pan-European financier.

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".

Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

Science.gov (United States)

Buckhaults, Jessica; Fisher, Diane

2011-01-01

In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

AccountAbility 1000: a new social standard for building sustainability

NARCIS (Netherlands)

Beckett, R.; Jonker, J.

2002-01-01

The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are

"India Population Projects" in Karnataka.

Science.gov (United States)

Reddy, P H; Badari, V S

1991-12-01

An overview, objectives, implementation, and research and evaluation studies of 2 India Population Projects in Karnataka are presented. The India Population Project I (IPP-I) was conducted in Karnataka and Uttar Pradesh. India Population Project III (IPP-III) took place between 1984-92 in 6 districts of Karnataka: Belgaum, Bijapur, Dharwad, Bidar, Gulbarga, and Raichur, and 4 districts in Kerala. The 6 districts in Karnataka accounted for 36% (13.2 million) of the total national population. The project cost was Rs. 713.1 million which was shared by the World Bank, and the Indian national and regional government. Due to poor past performance, these projects were undertaken to improve health and family welfare status. Specific project objectives are outlined. IPP-I included an urban component, and optimal Government of India program, and an intensive rural initiative. The urban program aimed to improved pre- and postnatal services and facilities, and the family planning (FP) in Bangalore city. The rural program was primarily to provide auxiliary nurse-midwives and hospitals and clinics, and also supplemental feeding program for pregnant and nursing mothers and children up to 2 years. The government program provided FP staff and facilities. IPP-I had 3 units to oversee building construction, to recruit staff and provide supplies and equipment, and to establish a Population Center. IPP-III was concerned with service delivery; information, education, and communication efforts (IEC) and population education; research and evaluation; and project management. Both projects contributed significantly to improving the infrastructure. A brief account of the types and kinds of studies undertaken is given. Studies were grouped into longitudinal studies of fertility, mortality, and FP; management information and evaluation systems for health and family welfare programs; experimental strategies; and other studies. Research and evaluation studies in IPP-III encompassed studies in

THE VALUE OF THE PROJECT, ITS HISTORICAL CONTEXT AND MEANINGFUL

Directory of Open Access Journals (Sweden)

Anastasiia Liezina

2017-03-01

Full Text Available In the article the historical stages of the category of “value” in various sciences, particularly in project management were considered. Chronology of evolutionary change and borrowing the term “value” in various sciences was developed. Existing approaches to determining the value of project management were analyzed. Author's interpretation of value projects was represented. Author's vision “iron” triangle of project management criteria based on the transformation of the classical approach was represented. Substance of the value of projects, taking into account the interests of all stakeholders, in terms of their value expectations was revealed. Key words: value, project management, project value, project stakeholders, the criteria for success of the project, “Iron” triangle.

Researchers' experience with project management in health and medical research: Results from a post-project review

Science.gov (United States)

2011-01-01

Background Project management is widely used to deliver projects on time, within budget and of defined quality. However, there is little published information describing its use in managing health and medical research projects. We used project management in the Alcohol and Pregnancy Project (2006-2008) http://www.ichr.uwa.edu.au/alcoholandpregnancy and in this paper report researchers' opinions on project management and whether it made a difference to the project. Methods A national interdisciplinary group of 20 researchers, one of whom was the project manager, formed the Steering Committee for the project. We used project management to ensure project outputs and outcomes were achieved and all aspects of the project were planned, implemented, monitored and controlled. Sixteen of the researchers were asked to complete a self administered questionnaire for a post-project review. Results The project was delivered according to the project protocol within the allocated budget and time frame. Fifteen researchers (93.8%) completed a questionnaire. They reported that project management increased the effectiveness of the project, communication, teamwork, and application of the interdisciplinary group of researchers' expertise. They would recommend this type of project management for future projects. Conclusions Our post-project review showed that researchers comprehensively endorsed project management in the Alcohol and Pregnancy Project and agreed that project management had contributed substantially to the research. In future, we will project manage new projects and conduct post-project reviews. The results will be used to encourage continuous learning and continuous improvement of project management, and provide greater transparency and accountability of health and medical research. The use of project management can benefit both management and scientific outcomes of health and medical research projects. PMID:21635721

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...

Implementation status of accrual accounting system in health sector.

Science.gov (United States)

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

2014-07-29

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

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.

78 FR 24312 - Proposed Collection; Comment Request for Regulation Project

Science.gov (United States)

2013-04-24

... 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning, Changes in Accounting Periods. DATES: Written comments should be received on or before June 24, 2013 to be... in Accounting Periods. OMB Number: 1545-1748. Regulation Project Number: TD 8996. Abstract: Section 1...

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.

Economic and Structural Database for the MEDPRO Project

OpenAIRE

Paroussos, Leonidas; Tsani, Stella; Vrontisi, Zoi

2013-01-01

This report presents the economic and structural database compiled for the MEDPRO project. The database includes governance, infrastructure, finance, environment, energy, agricultural data and development indicators for the 11 southern and eastern Mediterranean countries (SEMCs) studied in the MEDPRO project. The report further details the data and the methods used for the construction of social accounting, bilateral trade, consumption and investment matrices for each of the SEMCs.

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...

A low complexity reweighted proportionate affine projection algorithm with memory and row action projection

Science.gov (United States)

Liu, Jianming; Grant, Steven L.; Benesty, Jacob

2015-12-01

A new reweighted proportionate affine projection algorithm (RPAPA) with memory and row action projection (MRAP) is proposed in this paper. The reweighted PAPA is derived from a family of sparseness measures, which demonstrate performance similar to mu-law and the l 0 norm PAPA but with lower computational complexity. The sparseness of the channel is taken into account to improve the performance for dispersive system identification. Meanwhile, the memory of the filter's coefficients is combined with row action projections (RAP) to significantly reduce computational complexity. Simulation results demonstrate that the proposed RPAPA MRAP algorithm outperforms both the affine projection algorithm (APA) and PAPA, and has performance similar to l 0 PAPA and mu-law PAPA, in terms of convergence speed and tracking ability. Meanwhile, the proposed RPAPA MRAP has much lower computational complexity than PAPA, mu-law PAPA, and l 0 PAPA, etc., which makes it very appealing for real-time implementation.

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.

Report and accounts for the year ended 31 December 1993

International Nuclear Information System (INIS)

1994-01-01

The document contains the Annual Report and Accounts for British Gas, the United Kingdom gas utility, for the financial year ended 31st December 1992. Government policies have meant that there is more competition in the contract sector of the UK gas market. British Gas has responded with a major restructuring in the UK and many initiatives to increase business overseas in many parts of the world. These projects are documented briefly. (UK)

FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

Science.gov (United States)

Grimaldi, P L; Bertko, J M

1989-07-01

The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

Development of Monopole Interaction Models for Ionic Compounds. Part I: Estimation of Aqueous Henry’s Law Constants for Ions and Gas Phase pKa Values for Acidic Compounds

Science.gov (United States)

The SPARC (SPARC Performs Automated Reasoning in Chemistry) physicochemical mechanistic models for neutral compounds have been extended to estimate Henry’s Law Constant (HLC) for charged species by incorporating ionic electrostatic interaction models. Combinations of absolute aq...

Strategic implementation and accountability: the case of the long-term care alliance.

Science.gov (United States)

Seaman, Al; Elias, Maria; O'Neill, Bill; Yatabe, Karen

2010-01-01

A group of chief executives of long-term care homes formed an alliance in order to tap the resources residing within their management teams. Adopting a strategic implementation project based on a framework of accountability, the executives were able to better understand the uncertainties of the environment and potentially structure their strategic implementation to best use scarce resources. The framework of accountability allowed the homes to recognize the need for a strong business approach to long-term care. Communication improved throughout the organizations while systems and resources showed improved utilization. Quality became the driving force for all actions taken to move the organizations toward achieving their visions.

A Social Audit Model for Agro-biotechnology Initiatives in Developing Countries: Accounting for Ethical, Social, Cultural, and Commercialization Issues

Directory of Open Access Journals (Sweden)

Obidimma Ezezika

2009-10-01

Full Text Available There is skepticism and resistance to innovations associated with agro-biotechnology projects, leading to the possibility of failure. The source of the skepticism is complex, but partly traceable to how local communities view genetically engineered crops, public perception on the technology’s implications, and views on the role of the private sector in public health and agriculture, especially in the developing world. We posit that a governance and management model in which ethical, social, cultural, and commercialization issues are accounted for and addressed is important in mitigating risk of project failure and improving the appropriate adoption of agro-biotechnology in sub-Saharan Africa. We introduce a social audit model, which we term Ethical, Social, Cultural and Commercialization (ESC2 auditing and which we developed based on feedback from a number of stakeholders. We lay the foundation for its importance in agro-biotechnology development projects and show how the model can be applied to projects run by Public Private Partnerships. We argue that the implementation of the audit model can help to build public trust through facilitating project accountability and transparency. The model also provides evidence on how ESC2 issues are perceived by various stakeholders, which enables project managers to effectively monitor and improve project performance. Although this model was specifically designed for agro-biotechnology initiatives, we show how it can also be applied to other development projects.

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.

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.…

Servant leadership behaviors of aerospace and defense project managers and their relation to project success

Science.gov (United States)

Dominik, Michael T.

The success of a project is dependent in part on the skills, knowledge, and behavior of its leader, the project manager. Despite advances in project manager certifications and professional development, the aerospace and defense industry has continued to see highly visible and expensive project failures partially attributable to failures in leadership. Servant leadership is an emerging leadership theory whose practitioners embrace empowerment, authenticity, humility, accountability, forgiveness, courage, standing back, and stewardship, but has not yet been fully examined in the context of the project manager as leader. The objective of this study was to examine the relationship between servant leadership behaviors demonstrated by aerospace and defense project managers and the resulting success of their projects. Study participants were drawn from aerospace and defense oriented affinity groups from the LinkedInRTM social media web system. The participants rated their project managers using a 30-item servant leadership scale, and rated the success of their project using a 12-item project success scale. One hundred and fifteen valid responses were analyzed from 231 collected samples from persons who had worked for a project manager on an aerospace and defense project within the past year. The results of the study demonstrated statistically significant levels of positive correlation to project success for all eight servant leadership factors independently evaluated. Using multiple linear regression methods, the servant leadership factors of empowerment and authenticity were determined to be substantial and statistically significant predictors of project success. The study results established the potential application of servant leadership as a valid approach for improving outcomes of projects.

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...

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.

OECD Halden Reactor Project

International Nuclear Information System (INIS)

1988-01-01

The OECD Halden Reactor project is an agreement between OECD member countries. It was first signed in 1958 and since then regularly renewed every third year. The activities at the Project is centred around the Halden heavy water rector, the HBWR. The reseach programme comprizes studies of fuel performance under various operating conditions, and the application of computers for process control. The HBWR is equipped for exposing fuel rods to temperatures and pressures, and at heat ratings met in modern BWR's and PWR's. A range of in-core instruments are available, permitting detailed measurements of the reactions of the fuel, including mechanical deformations, thermal behaviour, fission gas release, and corrosion. In the area of computer application, the studies of the communication between operator and process, and the surveillance and control of the reactor core, are of particular interst for reactor operation. 1988 represents the 30th year since the Project was started, and this publication is produced to mark this event. It gives and account of the activities and achievements of the Project through the years 1958-1988

Overview of the Hanford Environmental Dose Reconstruction Project

International Nuclear Information System (INIS)

Shipler, D.B.; Napier, B.A.; Ikenberry, T.A.

1992-04-01

The objective of the Hanford Environmental Dose Reconstruction (HEDR) Project is to estimate the radiation doses that specific and representative individuals and populations may have received as a result of releases of radioactive materials from historical operations at the Hanford Site. These dose estimates would account for the uncertainties of information regarding facilities operations, environmental monitoring, demography, food consumption and lifestyles, and the variability of natural phenomena. Other objectives of the HEDR Project include: supporting the Hanford Thyroid Disease Study (HTDS), declassifying Hanford-generated information and making it available to the public, performing high-quality, credible science, and conducting the project in an open, public forum. The project is briefly described

Applying Health Locus of Control and Latent Class Modelling to food and physical activity choices affecting CVD risk.

Science.gov (United States)

Grisolía, José M; Longo, Alberto; Hutchinson, George; Kee, Frank

2015-05-01

Health Locus of Control (HLC) classifies our beliefs about the connection between our actions and health outcomes (Skinner, 1996) into three categories: "internal control", corresponding to health being the result of an individual's effort and habits; "control by powerful others", whereby health depends on others, such as doctors; and "chance control", according to which health depends on fate and chance. Using Choice Experiments we investigate the relationship between HLC and willingness to change lifestyle, in terms of eating habits, physical activity and associated cardiovascular disease risk, in a 384 person sample representative of the 40-65 aged population of Northern Ireland administered between February and July 2011. Using latent class analysis we identify three discrete classes of people based on their HLC: the first class is sceptical about their capacity to control their health and certain unhealthy habits. Despite being unsatisfied with their situation, they are reluctant to accept behaviour changes. The second is a group of individuals unhappy with their current situation but willing to change through exercise and diet. Finally, a group of healthy optimists is identified, who are satisfied with their current situation but happy to take more physical activity and improve their diet. Our findings show that any policy designed to modify people's health related behaviour should consider the needs of this sceptical class which represents a considerable proportion of the population in the region. Copyright © 2015 Elsevier Ltd. All rights reserved.

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)

OpenAIRE

Nurul Hasanah Uswati Dewi

2016-01-01

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.This ...

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...

View all projects | IDRC - International Development Research Centre

International Development Research Centre (IDRC) Digital Library (Canada)

Education is a pillar of development. ... How can information and technology increase economic opportunities in the ... This project aims to strengthen the accountability and legitimacy of public institutions, improve public services, and fuel ...

Thermal Performance Characterization using Time Series Data - IEA EBC Annex 58 Guidelines

DEFF Research Database (Denmark)

Madsen, Henrik; Bacher, Peder; Bauwens, Geert

-dynamical) steady state models where the parameters are found using classical methods for linear regression. Such steady state techniques provide sub-optimal use of the information embedded in the data and provides information only about the HLC and gA-values. Next the guidelines consider dynamical models. Firstly......, linear input-output models are considered. More specifically we will consider the class of AutoRegressive with eXogenous input (ARX) (p) models. These models provides information about the HLC and gA-values, and information about the dynamics (most frequently described as time-constants for the system......This document presents guidelines for using time series analysis methods, models and tools for estimating the thermal performance of buildings and building components. The thermal performance is measured as estimated parameters of a model, or parameters derived from estimated parameters of a model...

International harmonization of accounting demands a new approach to accounting education

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

Full Text Available Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP. As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting – specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.

Accounting and Accountability by Provincial Councils in Fiji: the Case of Namosi

Directory of Open Access Journals (Sweden)

Nacanieli Rika

2008-03-01

Full Text Available The aim of this paper is twofold: firstly to examine how the concepts of accounting andaccountability are understood by indigenous Fijians; and secondly to examine the role ofaccounting in the accountability of provincial councils.Provincial councils are part of the Fijian Administration, which runs alongside the centralgovernment but applies only to indigenous Fijians. The Fijian Administration was introducedby the British colonial administration in the late 1800s as a mechanism for controllingindigenous Fijians. It has undergone several reviews resulting from criticisms that it has failedto fulfill the aspirations of indigenous Fijians.There is evidence of implied and actual accountability by indigenous Fijians in Namosi. Thisis supported by monitoring mechanisms established by provincial offices. On the other hand,neither the Fijian Affairs Board nor the Namosi Provincial Council appears to take seriousresponsibility for accounting to indigenous Fijians in the province. Sadly, there is littleevidence to demonstrate an explicit accountability to indigenous Fijians. Significant scopeexists for improving the standard of accounting and accountability by provincial councils.This study contributes to understanding the role of accounting among indigenous peoples, inthe context of inherited colonial structures. It also represents accounting research conductedby indigenous academics, primarily in the Fijian language. This enables an examination ofhow language frames understanding of accounting concepts.

Exploring project selection behavior of academic scientists in India

OpenAIRE

Anju Chawla

2007-01-01

This study is based on retrospective accounts of a stratified sample of about 1,100 academic scien-tists in India on the criteria actually used by them in the choice of research projects. A basic objective is to examine the effects of contextual factors such as academic rank, institutional and disciplinary setting, and sources of research funds on the choice of research projects. A struc-tured questionnaire was used to tap the criteria for project selection. The items were factor-analyzed and...

Implementing Earned Value Management in the CxP EVA Systems Project Office

Science.gov (United States)

Sorge, Les L.

2009-01-01

Earned Value Management (EVM), like project management, is as much art as it is science to develop an implementation plan for a project. This presentation will cover issues that were overcome and the implementation strategy to deploy Earned Value Management (EVM) within the Constellation Program (CxP), EVA Systems Project Office (ESPO), as well as discuss additional hurdles that currently prevent the organization from optimizing EVM. Each organization and each project within an organization needs to mold an EVM implementation plan around existing processes and tools, while at the same time revising those existing processes and tools as necessary to make them compatible with EVM. The ESPO EVM implementation covers work breakdown structure, organizational breakdown structure, control account, work/planning package development; integrated master schedule development using an integrated master plan; incorporating reporting requirements for existing funding process such as Planning, Programming, Budgeting, and Execution (PPBE) and JSC Internal Task Agreements (ITA); and interfacing with other software tools such as the Systems Applications and Products (SAP) accounting system and the CxP wInsight EVM analysis tool. However, there are always areas for improvement and EVM is no exception. As EVM continues to mature within the NASA CxP, these areas will continue to be worked to resolution to provide the Program Managers, Project Managers, and Control Account Managers the best EVM data possible to make informed decisions.

New Method of Selecting Efficient Project Portfolios in the Presence of Hybrid Uncertainty

Directory of Open Access Journals (Sweden)

Bogdan Rębiasz

2016-01-01

Full Text Available A new methods of selecting efficient project portfolios in the presence of hybrid uncertainty has been presented. Pareto optimal solutions have been defined by an algorithm for generating project portfolios. The method presented allows us to select efficient project portfolios taking into account statistical and economic dependencies between projects when some of the parameters used in the calculation of effectiveness can be expressed in the form of an interactive possibility distribution and some in the form of a probability distribution. The procedure for processing such hybrid data combines stochastic simulation with nonlinear programming. The interaction between data are modeled by correlation matrices and the interval regression. Economic dependences are taken into account by the equations balancing the production capacity of the company. The practical example presented indicates that an interaction between projects has a significant impact on the results of calculations. (original abstract

Project management for humans helping people get things done

CERN Document Server

Harned, Brett

2017-01-01

Project management—it’s not just about following a template or using a tool, but rather developing personal skills and intuition to find a method that works for everyone. Whether you’re a designer or a manager, Project Management for Humans will help you estimate and plan tasks, scout and address issues before they become problems, and communicate with and hold people accountable.

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.

Politics without morality and accountability: The Nkandla case from a deontological perspective

Directory of Open Access Journals (Sweden)

Mojalefa L.J. Koenane

2017-02-01

Full Text Available The Nkandla controversy has long dominated South African politics and has seemingly been endless. This article revisits the Nkandla issue from the perspective that it fails the Kantian categorical imperative (i.e. CI and attempts to explain the problem of individual as well as organisational or structural corruption, in which the author contends the Nkandla controversy to be grounded. This article opens a discussion on the relevance of Kantian theory in confronting the matter of Nkandla. The author argues that Kant’s moral theory should not be viewed simplistically but from a rational position of internalised moral maxims or precepts. The Nkandla project is interrogated in relation to the former Public Protector’s and Minister of Police’s reports on the Nkandla ‘security upgrades’. It is the author’s view that South Africans are demanding accountability insofar as the Nkandla project is concerned, since moral attitudes are an integral and necessary part of our everyday lives. It is the author’s contention that the President and the executive have no desire to be accountable and transparent in the Nkandla matter. The aftermath of Nkandla controversy has changed the face of South Africa’s political environment completely. The author further argues that holding political elites accountable should not be regarded as hostility towards those held responsible and the African National Congress as political organisation. The author also looks at the Constitutional Court ruling on this matter.

EMI StAR – Definition of a Storage Accounting Record

CERN Document Server

Nilsen, J.K.; Müller-Pfefferkorn, R.; Molnar, Z.; Zappi, R.

2011-01-01

In this document the EU-project European Middleware Initiative (EMI) describes a storage accounting record (StAR), defined to reflect practical, financial and legal requirements of storage location, usage and space and data flow. The defined record might be the base for a standardized schema or an extension of an existing record like the OGF UR and this document is intended as information to be taken as input for incorporating storage resources into the OGF UR.

Methodological aspects of accounting production cost of public sector entities

Directory of Open Access Journals (Sweden)

Людмила Геннадіївна Ловінська

2015-09-01

Full Text Available The necessity of obtaining objective information about the activities of the public sector in various areas of the production is defined. It is proved an expediency of development the Project of «Guidelines for the structure of production costs» on the basis of the approved in the public sector NP(SAPS 135 "Costs". The need for accounting costs by type of activity (operational, financial and investment is marked. The composition of production costs is defined

Special Purpose Vehicle Institutions: Their Business Natures and Accounting Implications

Directory of Open Access Journals (Sweden)

Ainun Na'im

2013-06-01

The huge financial and accounting scandals such as Enron involved the use of SPVs for not reporting or undervaluing debt and overvaluing net worth. In Indonesia, there are some transactions that are under public scrutiny that use SPVs, such as the sales of the government stocks of BCA Bank, and PT Indosat. There are also many successful and beneficial uses of SPVs in Indonesia as well, such as those in energy development, oil refinery, and telecommunication projects.

Ethical Review of Undergraduate Student Research Projects: A Proportionate, Transparent and Efficient Process?

Science.gov (United States)

Hack, Catherine J.

2012-01-01

Undergraduate research projects in the life sciences encompass a broad range of studies, some of which may require the participation of human subjects or other activities which may raise ethical concerns. As universities are accountable for all projects undertaken under their auspices they must ensure that these projects adhere to legal…

The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

Science.gov (United States)

Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

2000-01-01

A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

Project Execution Plan,Rev. 3; FINAL

International Nuclear Information System (INIS)

IT Corporation, Las Vegas

2002-01-01

This plan addresses project activities encompassed by the U.S. Department of Energy's (DOE's), National Nuclear Security Administration Nevada Operations Office, Environmental Restoration Division and conforms to the requirements contained in the Life-Cycle Asset Management, DOE Order 430.1A; The Joint Program Office Policy on Project Management in Support of DOE Order 430.1; Program and Project Management for the Acquisition of Capital Assets, DOE Order 413.3; the Project Execution and Engineering Management Planning Guide, GPG-FM-010; and other applicable Good Practice Guides; and the FY 2001 Integrated Planning, Accountability, and Budgeting System Policy Guidance. The plan also reflects the milestone philosophies of the Federal Facility Agreement and Consent Order, as agreed to by the State of Nevada, the DOE, and the U.S. Department of Defense; and traditional project management philosophies such as the development of life-cycle costs, schedules, and work scope; identification o f roles and responsibilities; and baseline management and controls

CREATION OF OPTIMAL PERFORMANCE OF AN INVESTMENT PROJECT

Directory of Open Access Journals (Sweden)

Višnja Vojvodić Rosenzweig

2010-12-01

Full Text Available The selection of an investment project is formulated as a multi-criteria decision-making problem. This paper presents a case in which the decision-maker uses nine criteria or rather attributes (Net Present Value, Internal Rate of Return, Payback Period, Accounting Rate of Return, Cumulative Cash Flows, Return on Investment, Net Profit Margin, Interest Coverage Ratio and Current Ratio. Individual utility functions are constructed for each attribute separately, as well as a global utility function representing a weighted sum of individual utility functions. For every attribute a finite set of ordered pairs or utility points is determined, taking into account the decision-maker’s assessment. The given points are then approximated by the utility function. Finally, according to the decision-maker’s assessment the optimization problem is solved with the purpose of achieving an optimal performance for each project. By way of negotiation the performances on offer approach the optimal performance of the project with the purpose of realising an agreement between the decision-maker and the investor.

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...

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...

Implementation Status of Accrual Accounting System in Health Sector

Science.gov (United States)

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

2015-01-01

Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337

IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look

OpenAIRE

Muthupandian, K S

2008-01-01

The International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors. The objective of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and the corrections of errors. This article presents a closer look of the standard (o...

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

Science.gov (United States)

Pflueger, Dane

2015-04-23

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

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.

Project finance and international energy development

International Nuclear Information System (INIS)

Pollio, G.

1998-01-01

This paper explores the preference for and the features unique to project finance, one of the favoured vehicles for funding energy development. Our main focus is on the interests of project sponsors, commercial banks and host governments. Inclusion of the latter reflects the fact host governments are often leading participants in primary energy and energy-related projects; more recently, they have come to use limited recourse structures to finance local infrastructure development. Traditional analyses, whilst providing useful insights into the interests of leading project participants, are incapable of isolation a single motive or set of motives that can comprehensively account for all of the features common to this form of debt. Within an options-theoretic framework, most of these ambiguities are resolved. Risk management, long recognised as one of the primary reasons for choosing project finance over rival debt structures, is affirmed as a key explanatory factor. One the other hand, options pricing theory provides a radically different perspective on how to project finance contributes to the realisation of these objectives. (author)

Project as a System and its Management

Directory of Open Access Journals (Sweden)

Jiří Skalický

2017-06-01

Full Text Available The contribution aims to describe project as a system, to define project control goal and strategy, control variables and their relationships. Three common control variables represented by the project triangle, are extended by two other important variables – project risk and quality. The control system consists of two components: social one – project manager and project team – and technical one – project dynamic simulation model as a decision making support of project manager in project milestones. In the project planning phase, the project baseline with planned controlled variables is created. In milestones after project launch, the actual values of these variables are measured. If the actual values deviate from planned ones, corrective actions are proposed and new baseline for the following control interval is created. Project plan takes into account the actual project progress and optimum corrective actions are determined by simulation, respecting control strategy and availability of resources. The contribution presents list of references to articles dealing with project as a system and its simulation. In most cases, they refer to the project control using the Earned Value Management method and its derivatives. Using of the dynamic simulation model for project monitoring and control, suggested in this contribution, presents a novel approach. The proposed model can serve as departure point to future research of authors and for development of appropriate and applicable tool.

Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

Science.gov (United States)

Williams, Satina V.; Schwartz, Bill N.

2002-01-01

Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

Accountability: The Ethics of Devising a Practice-as-Research Performance with Learning-Disabled Practitioners

Science.gov (United States)

Leighton, Fran

2009-01-01

This article discusses the dilemmas encountered by non-disabled performance researchers and practitioners working with learning-disabled people. I demonstrate how the "accounts" of empirical social scientists informed my PARIP [practice-as-research-in-performance] project, "BluYesBlu," and how Judith Butler's reformulation of the concept of…

Perspectives On Accounting and Fiscal Law of Crowdfunding in Romania

Directory of Open Access Journals (Sweden)

Delia David

2017-04-01

Full Text Available This paper aims to analyse the accounting and fiscal regime of crowdfunding and the legal framework for such operations in Romania. Crowdfunding provides support to project developers by enabling them to access finance in a simple and inexpensive manner. Thus we refer to the following: current state of crowdfunding operations and existing legal background for conducting such operations in Romania as well as possible directions for its improvement. We will also highlight the accounting and fiscal issues encountered by both companies that hold online crowdfunding platforms and those benefiting from the sums collected through this financing method. This paper is based on case study research method. Considering the fact that in Romania the functioning of the crowdfunding platforms is not yet regulated, the information and views set out in this article are those of the authors.

Henry’s Law Constant and Overall Mass Transfer Coefficient for Formaldehyde Emission from Small Water Pools under Simulated Indoor Environmental Conditions

Science.gov (United States)

The Henry’s law constant (HLC) and the overall mass transfer coefficient are both important parameters for modeling formaldehyde emissions from aqueous solutions. In this work, the apparent HLCs for aqueous formaldehyde solutions were determined in the concentration range from 0....

The Development of Accounting in Ireland - The accounts of Maynooth College 1795 - 1832

OpenAIRE

Creide O'Brien

1999-01-01

This paper adds to the knowledge of accounting in Ireland in the late eighteenth and early nineteenth centuries. Using original archival research, the development of Irish accounting practice is examined by reference to the accounts of Maynooth College during the period 1795 - 1832. The accounting system used in preparing the college's accounts was that of charge/discharge. This was a system of accounting which relied on single entry of transactions and dated from the Middle Ages. The main pu...

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.

What Causes Cost Overrun in Transport Infrastructure Projects?

DEFF Research Database (Denmark)

Flyvbjerg, Bent; Holm, Mette K. Skamris; Buhl, Søren L.

cost escalation for three types of project ownership - private, state-owned enterprise and other public ownership - it is shown that the oft-seen claim that public ownership is problematic and private ownership effective in curbing cost escalation is an oversimplification. Type of accountability......This article presents results from the first statistically significant study of causes of cost escalation in transport infrastructure projects. The study is based on a sample of 258 rail, bridge, tunnel and roads projects worth US$90 billion. The focus is on the dependence of cost escalation on (1......) length of project implementation phase, (2) size of project and (3) type of project ownership. First, it is found with very high statistical significance that cost escalation is strongly dependent on length of implementation phase. The policy implications are clear: Decision makers and planners should...

Equitable Financial Evaluation Method for Public-Private Partnership Projects

Institute of Scientific and Technical Information of China (English)

KE Yongjian; LIU Xinping; WANG Shouqing

2008-01-01

The feasibility study of a public-private partnership (PPP) project is regarded as one of the critical factors for successful implementation,but unfortunately the common financial evaluation methods currently used only represent the benefits of the private sector.There is,therefore,an urgent need to develop an equitable financial evaluation method for PPP projects.This paper presents a comprehensive literature review that examines international practices.An equitable financial evaluation method was then developed taking into account the inherent characteristics of PPP projects using six separate indicators and Monte Carlo simulations.The result for a bridge project in Romania shows that the method combines the viewpoints of all the relevant stakeholders to achieve an equitable financial evaluation of PPP projects.

The Road Less Travelled: An Overview and Example of Constructivist Research in Accounting

Directory of Open Access Journals (Sweden)

Charmayne Highfield

2012-12-01

Full Text Available This article provides a discussion of the nature of constructivism as a research paradigm within the context of accounting and presents a detailed example of a research study to demonstrate the application of this paradigm. The commentary features a particular emphasis on how the practicalities involved in designing and conducting the research meshed with the philosophy of the research paradigm. The illustrative research project concerns an investigation of organisational justice in the context of fairness in the workplace in public accounting firms. Semi-structured interviews were used to collect data, and textual transcriptions were interpreted using thematic methods and discourse analysis. The aim of the discussion and exemplar is to render constructivist approaches to research in accounting more accessible and apprehensible for researchers unfamiliar with, or new to, this field of qualitative inquiry.

The Unseen Face of E-Business Project Development

OpenAIRE

Mesnita, Gabriela; Vasilica, Tiberiu

2003-01-01

The purpose of this paper is intent on identify and analyze the unseen factors of successful or failure of e-business project development. The IT managers must take into account both all costs involved in e-business development and all phases (analysis, design, testing, implementation, maintenance and operation) according to principle of project management for software/systems life cycle development. There are many solutions to exceed these factors of failure among could be counted outsourcin...

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

Science.gov (United States)

Goss, Ernest Preston

1991-01-01

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

ActuArial Accounting – A Branch of the Financial Accounting

OpenAIRE

Gheorghe V. Lepadatu; Doina Maria Tilea

2010-01-01

The opening of the accounting to the actuarial calculation is a normal consequence of its evolutive spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation bases: the historical cost, the current c...

Siyazama Entrepreneurial Development Project: Challenges of a ...

African Journals Online (AJOL)

Calls for global relevance and accountability are prevalent in private-public partnerships. Current community engagement projects in higher educational institutions reflect this focus. The academic partner can play a boundary spanning (bridge building) role in a community–university partnership. The university partner often ...

Adaptive Knowledge Management of Project-Based Learning

Science.gov (United States)

Tilchin, Oleg; Kittany, Mohamed

2016-01-01

The goal of an approach to Adaptive Knowledge Management (AKM) of project-based learning (PBL) is to intensify subject study through guiding, inducing, and facilitating development knowledge, accountability skills, and collaborative skills of students. Knowledge development is attained by knowledge acquisition, knowledge sharing, and knowledge…

Bitlis Bibliophil Association and One-Book Project

Directory of Open Access Journals (Sweden)

Hakan Yücel

2014-03-01

Full Text Available The article deals with Bitlis Bibliophil Association and One-Book Project which was established in January of the current year by a group of volunteer including several professions such as students, librarians, sociologists, engineers, civil cervants, teachers, bankers, poets, jorunalists, accountants.

A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

Science.gov (United States)

Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

2015-01-01

The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

Spain: Project control. Annex 11B

International Nuclear Information System (INIS)

Montes Rodriguez, J.L.

1999-01-01

This annex deals with project control. This annex outlines the method of accounting and coding of expenses during the various phases of transition from construction to long-term suspension. In this way costs can be accurately traced and assigned appropriately. This is an essential part of managing during the suspension phase. (author)

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…

Application of Problem Based Learning ((PBL) in a Course on Financial Accounting Principles

Science.gov (United States)

Manaf, Nor Aziah Abdul; Ishak, Zuaini; Hussin, Wan Nordin Wan

2011-01-01

Purpose: This paper aims to share experiences in teaching a Financial Accounting Principles course using a hybrid problem based learning (PBL) method. The three specific objectives of this paper are to document how the PBL project for this course was developed and managed in class, to compare the academic performance of PBL students with non-PBL…

76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

Science.gov (United States)

2011-02-16

... Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References AGENCIES... Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial... Accounting Principles (GAAP) (``Codification of GAAP''). DATES: Interested parties should submit written...

Managing project risks and uncertainties

Directory of Open Access Journals (Sweden)

Mike Mentis

2015-01-01

Full Text Available This article considers threats to a project slipping on budget, schedule and fit-for-purpose. Threat is used here as the collective for risks (quantifiable bad things that can happen and uncertainties (poorly or not quantifiable bad possible events. Based on experience with projects in developing countries this review considers that (a project slippage is due to uncertainties rather than risks, (b while eventuation of some bad things is beyond control, managed execution and oversight are still the primary means to keeping within budget, on time and fit-for-purpose, (c improving project delivery is less about bigger and more complex and more about coordinated focus, effectiveness and developing thought-out heuristics, and (d projects take longer and cost more partly because threat identification is inaccurate, the scope of identified threats is too narrow, and the threat assessment product is not integrated into overall project decision-making and execution. Almost by definition, what is poorly known is likely to cause problems. Yet it is not just the unquantifiability and intangibility of uncertainties causing project slippage, but that they are insufficiently taken into account in project planning and execution that cause budget and time overruns. Improving project performance requires purpose-driven and managed deployment of scarce seasoned professionals. This can be aided with independent oversight by deeply experienced panelists who contribute technical insights and can potentially show that diligence is seen to be done.

Progress Report of the Schools Television Research Project--III

Science.gov (United States)

Kemelfield, Graeme

1969-01-01

"This concluding article provides the first published account of a series of psychological experiments which are presently being undertaken by the Schools Television Research Project, examining presentation factors in instructional television. (Editor)

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

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Horbach Tatiana

2018-01-01

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

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.

Accounting for Landscape Heterogeneity Improves Spatial Predictions of Tree Vulnerability to Drought

Science.gov (United States)

Schwantes, A. M.; Parolari, A.; Swenson, J. J.; Johnson, D. M.; Domec, J. C.; Jackson, R. B.; Pelak, N. F., III; Porporato, A. M.

2017-12-01

Globally, as climate change continues, forest vulnerability to droughts and heatwaves is increasing, but vulnerability differs regionally and locally depending on landscape position. However, most models used in forecasting forest responses to heatwaves and droughts do not incorporate relevant spatial processes. To improve predictions of spatial tree vulnerability, we employed a non-linear stochastic model of soil moisture dynamics across a landscape, accounting for spatial differences in aspect, topography, and soils. Our unique approach integrated plant hydraulics and landscape processes, incorporating effects from lateral redistribution of water using a topographic index and radiation and temperature differences attributable to aspect. Across a watershed in central Texas we modeled dynamic water stress for a dominant tree species, Juniperus ashei. We compared our results to a detailed spatial dataset of drought-impacted areas (>25% canopy loss) derived from remote sensing during the severe 2011 drought. We then projected future dynamic water stress through the 21st century using climate projections from 10 global climate models under two scenarios, and compared models with and without landscape heterogeneity. Within this watershed, 42% of J. ashei dominated systems were impacted by the 2011 drought. Modeled dynamic water stress tracked these spatial patterns of observed drought-impacted areas. Total accuracy increased from 59%, when accounting only for soil variability, to 73% when including lateral redistribution of water and radiation and temperature effects. Dynamic water stress was projected to increase through the 21st century, with only minimal buffering from the landscape. During the hotter and more severe droughts projected in the 21st century, up to 90% of the watershed crossed a dynamic water stress threshold associated with canopy loss in 2011. Favorable microsites may exist across a landscape where trees can persist; however, if future droughts are

A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy

Directory of Open Access Journals (Sweden)

Marenych Tetyana H

2016-05-01

Full Text Available The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not only for users of financial reports but also for achieving the purposes of determining the object of levying the profits tax. There revealed significant differences at reflecting in accounting the consequences of changes in the accounting policy and accounting estimate. There has been generalized the information in the order on the enterprise accounting policy with respect to accounting estimates. It is proposed to provide a separate section in the order, where there should be presented information about the list of accounting estimates taken, about how the company will make changes in the accounting policy, accounting estimate as well as correct errors

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

Detecting errors and anomalies in computerized materials control and accountability databases

International Nuclear Information System (INIS)

Whiteson, R.; Hench, K.; Yarbro, T.; Baumgart, C.

1998-01-01

The Automated MC and A Database Assessment project is aimed at improving anomaly and error detection in materials control and accountability (MC and A) databases and increasing confidence in the data that they contain. Anomalous data resulting in poor categorization of nuclear material inventories greatly reduces the value of the database information to users. Therefore it is essential that MC and A data be assessed periodically for anomalies or errors. Anomaly detection can identify errors in databases and thus provide assurance of the integrity of data. An expert system has been developed at Los Alamos National Laboratory that examines these large databases for anomalous or erroneous data. For several years, MC and A subject matter experts at Los Alamos have been using this automated system to examine the large amounts of accountability data that the Los Alamos Plutonium Facility generates. These data are collected and managed by the Material Accountability and Safeguards System, a near-real-time computerized nuclear material accountability and safeguards system. This year they have expanded the user base, customizing the anomaly detector for the varying requirements of different groups of users. This paper describes the progress in customizing the expert systems to the needs of the users of the data and reports on their results

Examining engineering costs for development of highway projects.

Science.gov (United States)

2012-12-01

The Texas Department of Transportation (TxDOT) commissioned a research team at Texas State University-San Marcos Department of Accounting to analyze the cost of projects by determining the cost of a preliminary engineering hour necessary to develop h...

An Algorithm for the Weighted Earliness-Tardiness Unconstrained Project Scheduling Problem

Science.gov (United States)

Afshar Nadjafi, Behrouz; Shadrokh, Shahram

This research considers a project scheduling problem with the object of minimizing weighted earliness-tardiness penalty costs, taking into account a deadline for the project and precedence relations among the activities. An exact recursive method has been proposed for solving the basic form of this problem. We present a new depth-first branch and bound algorithm for extended form of the problem, which time value of money is taken into account by discounting the cash flows. The algorithm is extended with two bounding rules in order to reduce the size of the branch and bound tree. Finally, some test problems are solved and computational results are reported.

Aplicación de las redes neuronales artificiales para la estratificación de riesgo de mortalidad hospitalaria

Directory of Open Access Journals (Sweden)

Trujillano J.

2003-01-01

Full Text Available Objetivo: Comparar la capacidad de predicción de mortalidad hospitalaria de una red neuronal artificial (RNA con el Acute Physiology and Chronic Health Evaluation II (APACHE II y la regresión logística (RL, y comparar la asignación de probabilidades entre los distintos modelos. Método: Se recogen de forma prospectiva las variables necesarias para el cálculo del APACHE II. Disponemos de 1.146 pacientes asignándose aleatoriamente (70 y 30% al grupo de Desarrollo (800 y al de Validación (346. Con las mismas variables se genera un modelo de RL y de RNA (perceptrón de 3 capas entrenado por algoritmo de backpropagation con remuestreo bootstrap y con 9 nodos en la capa oculta en el grupo de desarrollo. Se comparan los tres modelos en función de los criterios de discriminación con el área bajo la curva ROC (ABC [IC del 95%] y de calibración con el test de Hosmer-Lemeshow C (HLC. Las diferencias entre las probabilidades se valoran con el test de Bland-Altman. Resultados: En el grupo de validación, el APACHE II con ABC de 0,79 (0,75-0,84 y HLC de 11 (p = 0,329; modelo RL, ABC de 0,81 (0,76-0,85 y HLC de 29 (p = 0,0001, y en RNA, ABC de 0,82 (0,77-0,86 y HLC de 10 (p = 0,404. Los pacientes con mayores diferencias en la asignación de probabilidad entre RL y RN (8% del total son pacientes con problemas neurológicos. Los peores resultados se obtienen en los pacientes traumáticos (ABC inferior a 0,75 en todos los modelos. En los pacientes respiratorios, la RNA alcanza los mejores resultados (ABC = 0,87 [0,78-0,91]. Conclusiones: Una RNA es capaz de estratificar el riesgo de mortalidad hospitalaria utilizando las variables del sistema APACHE II. La RNA consigue mejores resultados frente a RL, sin alcanzar significación, ya que no trabaja con restricciones lineales ni de independencia de variables, con una diferente asignación de probabilidad individual entre los modelos.

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

Evaluation of Haematological and Biochemical Parameters of ...

African Journals Online (AJOL)

ADOWIE PERE

Evaluation of Haematological and Biochemical Parameters of Juvenile Oreochromis niloticus after Exposure to Water Soluble Fractions of ... niloticus were evaluated. After a preliminary determination of the 96 h-LC50 of ... evaporation, dissolution, emulsion, photolysis and biodegradation which generate a water soluble.

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.

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

Directory of Open Access Journals (Sweden)

KERRYENGLERT,PH.D.

2007-04-01

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

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

Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization

Directory of Open Access Journals (Sweden)

Mahbobeh Arab

2013-01-01

Full Text Available There are many cases, where we may wish to choose a good accounting system and would like to learn how they work and the advantages and disadvantages of each so we can choose the better one for a business. In this paper, we present an empirical survey to understand whether we can choose accrual or cash accounting system. The proposed study designs a questionnaire among 220 experts in area of accounting affairs. The survey considers four sub hypotheses and one main hypothesis to see whether there are reliable rules and regulations in accrual-based accounting compared with cash accounting or not. Similarly, the survey investigates whether accrual-based accounting is more informative, comprehensive and provides better comparative results compared with cash accounting. The results indicate that accrual-based account performs better in terms of all mentioned criteria and it is a better method for managing accounting affairs compared with cash accounting systems.

Minneapolis Multi-Ethnic Curriculum Project--Migration Unit.

Science.gov (United States)

Minneapolis Public Schools, Minn. Dept. of Intergroup Education.

The student booklet presents short chapters illustrating the migration unit of the Minneapolis Multi-Ethnic Curriculum Project for secondary schools. Sixteen brief chapters describe migration, immigration, and emigration in the United States. The first six chapters offer first person accounts of immigrants from Norway, Korea, Egypt, Hitler's…

DO LITHUANIAN HIGHER EDUCATION ACCOUNTING PROGRAMS REFLECT ACCOUNTING HARMONIZATION IN THE EU?

OpenAIRE

Dalia Kaupelyte; Renata Legenzova

2014-01-01

Financial accounting is undergoing major changes in the EU and worldwide.  Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities.  Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed.  One of accounting harmonization related questions is whether Lithuani...

(A Research on Professional Stress of Accounting Profession Staff andAccountings lecturers)

OpenAIRE

Yıldırım, Suat

2008-01-01

Nowadays, commonly used word “stress“ became the part of work life. Stress is inevitable in work life. Some jobs are more stressful than other jobs. Thinking that everybody lives in stressful condition, determining of stress level has vital importance. Due to this importance, in this study, stress level has been researched for Accounting Profession Staff and Accounting lecturers. To achieve this purpose, a survey was conducted on 73 Accounting Profession Staff and Accounting lecturers. In thi...

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...

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...

VALUES-ORIENTED PROJECT MANAGEMENT OF RENEWABLE ENERGY

Directory of Open Access Journals (Sweden)

Олександр Михайлович ВОЗНИЙ

2017-03-01

Full Text Available The value-oriented approach to project management of renewable energy based on classification stage of the life cycle of products of the projects, adapted to the goals and objectives of information modeling, which allowed to formulate stricter requirements information models used at different stages of the power plant is proposed. A classification of the alternative energy projects, which highlighting areas for activities is proposed. The list of stakeholders that have an impact on alternative energy projects and presented their classification is defined. The value of alternative energy projects considered from the standpoint of a utilitarian approach, using the concept of utility and on the basis of this concept proposed classification values of alternative energy projects. Criteria values as indicators for assessing the value of alternative energy projects and their weights determined by pairwise comparison. To take into account the changes of the value criteria over time proposed to use the key control points value, assessed value criteria in various key points of control, defined indicator of the total value of alternative energy projects. The classification of risks and tools for value-oriented risk management in alternative energy projects is proposed. Further study authors plan to link the development of mechanisms for harmonization value alternative energy projects for their stakeholders.

World Energy Projection System model documentation

International Nuclear Information System (INIS)

Hutzler, M.J.; Anderson, A.T.

1997-09-01

The World Energy Projection System (WEPS) was developed by the Office of Integrated Analysis and Forecasting within the Energy Information Administration (EIA), the independent statistical and analytical agency of the US Department of Energy. WEPS is an integrated set of personal computer based spreadsheets containing data compilations, assumption specifications, descriptive analysis procedures, and projection models. The WEPS accounting framework incorporates projections from independently documented models and assumptions about the future energy intensity of economic activity (ratios of total energy consumption divided by gross domestic product GDP), and about the rate of incremental energy requirements met by natural gas, coal, and renewable energy sources (hydroelectricity, geothermal, solar, wind, biomass, and other renewable resources). Projections produced by WEPS are published in the annual report, International Energy Outlook. This report documents the structure and procedures incorporated in the 1998 version of the WEPS model. It has been written to provide an overview of the structure of the system and technical details about the operation of each component of the model for persons who wish to know how WEPS projections are produced by EIA

World Energy Projection System model documentation

Energy Technology Data Exchange (ETDEWEB)

Hutzler, M.J.; Anderson, A.T.

1997-09-01

The World Energy Projection System (WEPS) was developed by the Office of Integrated Analysis and Forecasting within the Energy Information Administration (EIA), the independent statistical and analytical agency of the US Department of Energy. WEPS is an integrated set of personal computer based spreadsheets containing data compilations, assumption specifications, descriptive analysis procedures, and projection models. The WEPS accounting framework incorporates projections from independently documented models and assumptions about the future energy intensity of economic activity (ratios of total energy consumption divided by gross domestic product GDP), and about the rate of incremental energy requirements met by natural gas, coal, and renewable energy sources (hydroelectricity, geothermal, solar, wind, biomass, and other renewable resources). Projections produced by WEPS are published in the annual report, International Energy Outlook. This report documents the structure and procedures incorporated in the 1998 version of the WEPS model. It has been written to provide an overview of the structure of the system and technical details about the operation of each component of the model for persons who wish to know how WEPS projections are produced by EIA.

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

OpenAIRE

Horbach Tatiana; Drozd Serhiy; Fedoryk Pavlo

2018-01-01

Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial) reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting...

Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting

Directory of Open Access Journals (Sweden)

Cristina Nicolaescu

2015-01-01

Full Text Available This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities

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

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...

Influence of Selected Stakeholders of Construction Investment Projects on the Course of Project

Science.gov (United States)

Bizon-Górecka, Jadwiga; Górecki, Jarosław

2017-10-01

measures of the goals. It is crucial to identify the stakeholders, whereas it is a continuous and quite difficult process. However, when ignoring the impact of specific stakeholders on the implementation of the project, a duration of the project and its costs may increase. A main problem, in establishing a relationship of participants in the construction process, is to take into account the risk of all project stakeholders.

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

Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

Science.gov (United States)

Garner, M; Grossman, W

1991-02-01

The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

Health locus of control theory in diabetes: a worthwhile approach in managing diabetic foot ulcers?

Science.gov (United States)

Przybylski, M

2010-06-01

The current global epidemic of type two diabetes mellitus has led to an accompanying increase in both foot ulceration and amputations, which pose significant health problems to populations worldwide. If improved treatment options are to be offered, then we clearly need a better understanding of all aspects of this disease. To date the major focus of diabetes research has been on physical factors, which are undeniably important, but there has been little acknowledgement of the significant psychological effects that can influence health and delay wound healing. The 'health locus of control' (HLC) theory, a psychological theory concerning patients' perceptions of how much control they have over life events (both positive and negative) may well be of use in this patient group. It has been suggested that concordance with treatment is improved when patients have a high 'internal' HLC (as measured by a questionnaire), which aligns with the belief that they have greater control over their health. It has further been suggested that through the implementation of 'group-care' education programmes, patients' attitudes can change, with a shift towards higher 'internal' HLC values. Thus a new approach in patient management might be to implement such education programmes, in the hope of improving adherence to treatment regimens and, hence, patient outcomes. To date there has been little conclusive evidence of the application of this theory, and although various studies have been performed in diabetic populations, only one study has been conducted specifically regarding diabetic foot ulcers. Clearly more research is needed.

The acute toxicity of clove oil to fish Danio rerio and Poecilia reticulata

Directory of Open Access Journals (Sweden)

Petra Doleželová

2011-01-01

Full Text Available Clove oil (active substance eugenol is an anaesthetic used in aquaculture for stress prevention and prevention of mechanical damage during veterinary procedures. The aim of this study was to determine the acute toxicity of clove oil in two aquarium fish species - zebrafish (Danio rerio and guppy (Poecilia reticulata, which are considered the most commonly used model organisms in toxicity testing. The semi-static method according to OECD no. 203 (Fish, Acute toxicity test was used for testing the toxicity of clove oil for juvenile fish. A series of 5 acute toxicity tests was performed, with 10 fish of both species used for each concentration and for the control. The results obtained (number of dead individuals at particular test concentrations were subjected to a probit analysis using the EKO-TOX 5.2 program in order to determine 96hLC50 clove oil values. The significance of the difference between 96hLC50 values in D. rerio and P. reticulata was tested using the Mann-Whitney non-parametric test. The 96hLC50 mean value for clove oil was 18.2 ± 5.52 mg·l–1 in juvenile D. rerio and 21.7 ± 0.8 mg·l–1 in P. reticulata. In spite of variability in clove oil composition, acute toxicity values of clove oil for juvenile stages of both fish species were comparable. The results did not show different sensitivities to clove oil in tested fish species. This is the first similar study in these fish species.

12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

Science.gov (United States)

2010-01-01

... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit and...

Peer-Mentoring Undergraduate Accounting Students: The Influence on Approaches to Learning and Academic Performance

Science.gov (United States)

Fox, Alison; Stevenson, Lorna; Connelly, Patricia; Duff, Angus; Dunlop, Angela

2010-01-01

This article considers the impact of a student peer-mentoring programme (the Mentor Accountant Project, MAP) on first-year undergraduates' academic performance. The development of MAP was informed by reference to extant literature; it relies on the voluntary services of third-year students who then act as mentors to first-year student mentees in…

Danish investors' demands on skills and attributes of local accounting staff, are they met? - the case of Estonia

DEFF Research Database (Denmark)

Sundgaard, Elin; Thomsen, Jeanette; Alver, Lehte

2008-01-01

gaps by examining in depth a specific practice, i.e. the accounting staff of the Danish affiliations in Estonia.  Research on accounting staff is almost non-existing. This paper gives the project description and the research design as well as the results of a pilot interview in a big Danish...... and surprising aspects, e.g. the different roles and skills expectations to accountants and controllers.  These aspects will be considered when interviewing the bulk of Danish-owned Estonian companies to have their answers to the problems. The interviews will be conducted during spring 2009....

CVSgrab : Mining the History of Large Software Projects

NARCIS (Netherlands)

Voinea, S.L.; Telea, A.

2006-01-01

Many software projects use Software Configuration Management systems to support their development process. Such systems accumulate in time large amounts of information useful for process accounting and auditing. We study how software developers can get insight in this information in order to

Measuring Performance for Accountability of a Small Social Economy Organization: The Case of an Independent School

OpenAIRE

Steven M. Smith; Sonja Novkovic; John Maddocks

2011-01-01

This article is a result of a joint project in social economy research between a community partner-an independent school-and academic partners. The school is a democratic organization, run by teachers and parents. The goal of the project was to find ways to improve communication and reporting about general performance of the school as part of the school's accountability to its members. Starting from lessons of the balanced scorecard approach for non-profits, we describe the process of develop...

Cost accounting at GKSS

International Nuclear Information System (INIS)

Hinz, R.

1979-01-01

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

„The Control” in View of International Accounting Regulation and Romanian Accounting Regulation

Directory of Open Access Journals (Sweden)

Cristina Ciuraru-Andrica

2010-12-01

Full Text Available In Romania, financial reporting accountant is governed by Accounting Low number 82/1991, republished, and O.M.F.P. 3.055/2009 approving the accounting regulation in accordance with European Directives. To these are added the International Financial Reporting Standards (IFRS, IAS and IFRIC of which must take into account certain Romanian legal persons in accordance with applicable regulations. Therefore this paper presents the main points of the control from the two types of accounting regulations perspective (national and international applied in our country.

Conceptual Foundations of Transforming the Traditional Accounting System into Sustainability Accounting

OpenAIRE

Sokol Oleg H.

2017-01-01

Under modern conditions the significance of social and environmental security is manifested in costs of restoring and protecting the environment, ensuring social security at a decent level and requires reflecting these issues in accounting. The aim of the article is to identify and analyze the ways of transition from traditional accounting to sustainability accounting. In the article the following research methods are used: observation, comparison, the empirical method, the monographic method...

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 ...

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....

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.

MODELS AND METHODS OF SAFETY-ORIENTED PROJECT MANAGEMENT OF DEVELOPMENT OF COMPLEX SYSTEMS: METHODOLOGICAL APPROACH

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Олег Богданович ЗАЧКО

2016-03-01

Full Text Available The methods and models of safety-oriented project management of the development of complex systems are proposed resulting from the convergence of existing approaches in project management in contrast to the mechanism of value-oriented management. A cognitive model of safety oriented project management of the development of complex systems is developed, which provides a synergistic effect that is to move the system from the original (pre condition in an optimal one from the viewpoint of life safety - post-project state. The approach of assessment the project complexity is proposed, which consists in taking into account the seasonal component of a time characteristic of life cycles of complex organizational and technical systems with occupancy. This enabled to take into account the seasonal component in simulation models of life cycle of the product operation in complex organizational and technical system, modeling the critical points of operation of systems with occupancy, which forms a new methodology for safety-oriented management of projects, programs and portfolios of projects with the formalization of the elements of complexity.