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...

Engaging in Earnings Management to Avoid Negative Earnings

Directory of Open Access Journals (Sweden)

Imam Subekti

2010-04-01

Full Text Available The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE. Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examines whether earnings management behavior supports efficient contracting or opportunistic behavior perspective. The sample of this study comprised 166 firm-years of manufacturing industrial sector during the period 2004 – 2005. Using multiple regressions, the study finds evidence that the companies engage in both earnings management, which are discretionary expenses (proxy of real earnings management and accruals management. This evidence supports the studies of Graham, Harvey, & Rajgopal (2005 and Roychowdhury (2006. Another result shows that the real earnings management conducted by the companies is efficient partially, while the accruals management is opportunistic.

Abnormal Retained Earnings Around The World

OpenAIRE

Alves, Paulo; Silva, Paulo

2017-01-01

Using a firm-level survey database covering 50 countries we evaluate firms´ abnormal retained earnings. The results of our work indicate that firms located in emerging markets retain more earnings than firms from developed countries. On the other hand, firms located on common law based countries retain earnings above the expected and higher than firms placed on civil law based countries. A possible explanation, according to our results, can be seen in the economic growth that these countries ...

THE ACCURACY OF EARNINGS FORECAST AND POST-IPO EARNINGS MANAGEMENT

Directory of Open Access Journals (Sweden)

Yanthi Hutagaol

2017-03-01

Full Text Available Prior studies showed that before IPO, many companies conducted earnings management in order to attractpotential investors through impressive earnings figures. This study aimed to investigate the tendency of earningsmanagement practice post - IPO. This practice of earnings management was motivated to preserve managers’reputation in achieving their earnings forecasts. Using a total of 165 IPOs in IDX during year 2000-2010, thisstudy employed descriptive analyses to identify the earnings management differences within the sample. A crosssectionanalysis was conducted to test the difference of earnings management indicator among the forecasters.Then, controlling for audit quality, ownership, firm size, and firm leverage, a regression analysis was performedto test the impact of earnings forecasts accuracy on the earnings management. The result of this research showedthat there was an indication that the forecasters conducted more earnings management than the non-forecasters.The study found that forecast accuracy was significantly related to managers’ behavior to manage post-IPOearnings. Further analysis showed that optimistic forecasters tended to engage more in more earning managementthan conservative forecasters. The cross section analysis confirmed that optimistic earnings forecast strengthenedthe relationship of forecast accuracy and post-IPO earnings management, while high audit quality failed toweaken it.

Inspector qualification guidelines

International Nuclear Information System (INIS)

Batty, A.C.; Van Binnebeek, J.J.; Ericsson, P.O.; Fisher, J.C.; Geiger, P.; Grandame, M.; Grimes, B.K.; Joode, A. de; Kaufer, B.; Kinoshita, M.; Klonk, H.; Koizumi, H.; Maeda, N.; Maqua, M.; Perez del Moral, C.; Roselli, F.; Warren, T.; Zimmerman, R.

1994-07-01

The OECD Nuclear Energy Agency Committee on Nuclear Regulatory Activities (CNRA) has a Working Group on Inspection Practices (WGIP). The WGIP provides a forum for the exchange of Information and experience on the safety Inspection practices of regulatory authorities In the CNRA member countries. A consistent qualification process and well defined level of training for all Inspectors who participate In the safety Inspections are needed to provide consistent Inspections and reliable Inspection results. The WGIP organized in 1992 a workshop on the conduct of inspections, inspector qualification and training, and shutdown inspections at the Technical Training Center of the US NRC in Chattanooga, Tennessee. In the connection of workshop the WGIP identified a need to develop guidance for inspector qualification which could be used as a model by those who are developing their qualification practices. The inspector qualification journals of US NRC provided a good basis for the work. The following inspector qualification guideline has been developed for guidance of qualification of a new inspector recruited to the regulatory body. This guideline has been developed for helping the supervisors and training officers to give the initial training and familiarization to the duties of a new inspector in a controlled manner. US NRC inspector qualification journals have been used to define the areas of attention. This guideline provides large flexibility for application in different type organizations. Large organizations can develop separate qualification journals for each inspector positions. Small regulatory bodies can develop individual training programmes by defining the necessary training topics on case by case basis. E.g. the guideline can be used to define the qualifications of contracted inspectors used in some countries. The appropriate part would apply. Annex 1 gives two examples how this guideline could be applied

Inspector qualification guidelines

Energy Technology Data Exchange (ETDEWEB)

Batty, A. C.; Van Binnebeek, J. J.; Ericsson, P. O.; Fisher, J. C.; Geiger, P.; Grandame, M.; Grimes, B. K.; Joode, A. de; Kaufer, B.; Kinoshita, M.; Klonk, H.; Koizumi, H.; Maeda, N.; Maqua, M.; Perez del Moral, C.; Roselli, F.; Warren, T.; Zimmerman, R.

1994-07-15

The OECD Nuclear Energy Agency Committee on Nuclear Regulatory Activities (CNRA) has a Working Group on Inspection Practices (WGIP). The WGIP provides a forum for the exchange of Information and experience on the safety Inspection practices of regulatory authorities In the CNRA member countries. A consistent qualification process and well defined level of training for all Inspectors who participate In the safety Inspections are needed to provide consistent Inspections and reliable Inspection results. The WGIP organized in 1992 a workshop on the conduct of inspections, inspector qualification and training, and shutdown inspections at the Technical Training Center of the US NRC in Chattanooga, Tennessee. In the connection of workshop the WGIP identified a need to develop guidance for inspector qualification which could be used as a model by those who are developing their qualification practices. The inspector qualification journals of US NRC provided a good basis for the work. The following inspector qualification guideline has been developed for guidance of qualification of a new inspector recruited to the regulatory body. This guideline has been developed for helping the supervisors and training officers to give the initial training and familiarization to the duties of a new inspector in a controlled manner. US NRC inspector qualification journals have been used to define the areas of attention. This guideline provides large flexibility for application in different type organizations. Large organizations can develop separate qualification journals for each inspector positions. Small regulatory bodies can develop individual training programmes by defining the necessary training topics on case by case basis. E.g. the guideline can be used to define the qualifications of contracted inspectors used in some countries. The appropriate part would apply. Annex 1 gives two examples how this guideline could be applied.

Earnings Management, Value Relevance Of Earnings and Book Value of Equity

OpenAIRE

Subekti, Imam

2013-01-01

Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management. In contrast, the present study applies integrated earnings management proxies i.e. real and accruals earnings manage-ment. Real earnings management proxies are measured by abnormal cash flow of operation, ab-normal production cost, and abnorm...

Insult to Injury: Disability, Earnings, and Divorce

Science.gov (United States)

Singleton, Perry

2012-01-01

This study measures the longitudinal effect of disability on earnings, marriage, and divorce. The data come from the Survey of Income and Program Participation matched to administrative data on longitudinal earnings. Using event-study methods, the results show that the onset of a work-preventing disability is associated with a precipitous decline…

Public Funding of Catholic Schools in Venezuela: Effects on the Qualifications and Salaries of Catholic School Teachers.

Science.gov (United States)

Vegas, Emiliana

This paper discusses the impact on teacher qualifications and earnings of public financing of private education. As societies become more frustrated with government-run schools, policies to provide public funds for private schools--for example, tuition subsidies, vouchers, or tuition tax credits--become more attractive. However, it is important to…

Social desirability of earnings tests

OpenAIRE

Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre

2006-01-01

In many countries pension systems involve some form of earnings test; i.e., an invidual's benefits are reduced if he has labor income. This paper examines whether or not such earning tests emerge when pension system and income tax are optimally designed. We use a simple model with individuals differing both in productivity and their health status. The working life of an individual has two 'endings': an official retirement age at which he starts drawing pension benefits (while possibly supplem...

EARNINGS MANAGEMENT IN U.S. HOSPITALS.

Science.gov (United States)

Dong, Gang Nathan

2016-01-01

This paper examines the hospital management practices of manipulating financial earnings within the bounds of generally accepted accounting principles (GAAP). We conduct regression analyses that relate earnings management to hospital characteristics to assess the economic determinants of hospital earnings management behavior. From the CMS Cost Reports we collected hospital financial data of all U.S. hospitals that request reimbursement from the federal government for treating Medicare patients, and regress discretionary accruals on hospital size, profitability, asset liquidity, operating efficiency, labor cost, and ownership. Hospitals with higher profit margin, current ratio, working capital, days of patient receivables outstanding and total wage are associated with more earnings management, whereas those with larger size and higher debt level, asset turnover, days cash on hand, fixed asset age are associated with lower level of earnings manipulation. Additionally, managers of non-profit hospitals are more likely to undertake some form of window-dressing by manipulating accounting accruals without changing business models or pricing strategies than their public hospital counterparts. We provide direct evidence of the use of discretionary accruals to manage financial earnings among U.S. hospitals and the finding has profound policy implications in terms of assessing the pervasiveness of accounting manipulation and the overall integrity of financial reporting in this very special public and quasi-public service sector.

Essays on Earnings Predictability

DEFF Research Database (Denmark)

Bruun, Mark

This dissertation addresses the prediction of corporate earnings. The thesis aims to examine whether the degree of precision in earnings forecasts can be increased by basing them on historical financial ratios. Furthermore, the intent of the dissertation is to analyze whether accounting standards...... forecasts are not more accurate than the simpler forecasts based on a historical timeseries of earnings. Secondly, the dissertation shows how accounting standards affect analysts’ earnings predictions. Accounting conservatism contributes to a more volatile earnings process, which lowers the accuracy...... of analysts’ earnings forecasts. Furthermore, the dissertation shows how the stock market’s reaction to the disclosure of information about corporate earnings depends on how well corporate earnings can be predicted. The dissertation indicates that the stock market’s reaction to the disclosure of earnings...

Reaction Qualifications Revisited

DEFF Research Database (Denmark)

Lippert-Rasmussen, Kasper

2009-01-01

  When, in a competitive sphere, people are selected on the basis of qualifications only, their chances of acquiring positions of advantage may seem to depend entirely upon their abilities, not discriminatory bias. However, if reaction qualifications - i.e. characteristics which contribute...... to a person's effectiveness by causing a favourable reaction in customers, co-workers etc. (for short: recipients) - are involved, this assumption is false. Building on work by Wertheimer, Mason, and Miller, this paper proposes an account of the reaction qualifications that count, from the point of view...... of merit. Specifically, it preserves symmetry between negative evaluations of antimeritocratic bases of selection and negative evaluations of qualifications rooted in comparable antimeritocratic reactions. So if employers should not select among applicants on the basis of their (the employers') racial...

Mendeteksi Earning Management

Directory of Open Access Journals (Sweden)

Ahim Abdurahim

2015-12-01

Full Text Available Artikel ini membahas perkembangan model-model yang dapat digunakan untuk mendeteksi adanya earnings management berdasarkan akrual (accrual-based models. Masing-masing model memiliki asumsi dan metoda yang berbeda dalam mendeteksi adanya earnings management. Masing-masing model memiliki kelemahan-kelemahan yang melekat disamping kelebihan-kelebihan yang dimilikinya. Dari keempat model yang dapat digunakan untuk mendeteksi earnings management yaitu, Healy Model, DeAngelo Model, Jones model, Modified Jones model dan Industry model, diuji oleh Dechow et al. (1995, dalam hal tingkat keakuratannya dalam mendeteksi adanya earnings management. Masing-masing model diuji tingkat kemungkinannya memiliki kesalahan dalam mengukur adanya earnings management dengan tipe kesalahan I dan tipe kesalahan II. Hasilnya menunjukkan bahwa sangat penting bagi para pengguna laporan keuangan untuk menginvestigasi faktor-faktor yang mendorong timbulnya earnings management yang berkaitan dengan kinerja keuangan perusahaan. Hasil lain diperoleh pula bahwa modified Jones Model (1991 memiliki kemampuan yang baik untuk mendeteksi adanya earnings management. 

Lifetime earnings for physicians across specialties.

Science.gov (United States)

Leigh, J Paul; Tancredi, Daniel; Jerant, Anthony; Romano, Patrick S; Kravitz, Richard L

2012-12-01

Earlier studies estimated annual income differences across specialties, but lifetime income may be more relevant given physicians' long-term commitments to specialties. Annual income and work hours data were collected from 6381 physicians in the nationally representative 2004-2005 Community Tracking Study. Data regarding years of residency were collected from AMA FREIDA. Present value models were constructed assuming 3% discount rates. Estimates were adjusted for demographic and market covariates. Sensitivity analyses included 4 alternative models involving work hours, retirement, exogenous variables, and 1% discount rate. Estimates were generated for 4 broad specialty categories (Primary Care, Surgery, Internal Medicine and Pediatric Subspecialties, and Other), and for 41 specific specialties. The estimates of lifetime earnings for the broad categories of Surgery, Internal Medicine and Pediatric Subspecialties, and Other specialties were $1,587,722, $1,099,655, and $761,402 more than for Primary Care. For the 41 specific specialties, the top 3 (with family medicine as reference) were neurological surgery ($2,880,601), medical oncology ($2,772,665), and radiation oncology ($2,659,657). The estimates from models with varying rates of retirement and including only exogenous variables were similar to those in the preferred model. The 1% discount model generated estimates that were roughly 150% larger than the 3% model. There was considerable variation in the lifetime earnings across physician specialties. After accounting for varying residency years and discounting future earnings, primary care specialties earned roughly $1-3 million less than other specialties. Earnings' differences across specialties may undermine health reform efforts to control costs and ensure adequate numbers of primary care physicians.

Education and Synthetic Work-Life Earnings Estimates. American Community Survey Reports. ACS-14

Science.gov (United States)

Julian, Tiffany; Kominski, Robert

2011-01-01

The relationship between education and earnings is a long-analyzed topic of study. Generally, there is a strong belief that achievement of higher levels of education is a well established path to better jobs and better earnings. This report provides one view of the economic value of educational attainment by producing an estimate of the amount of…

Her earnings: Exploring variation in wives' earning contributions across six major Asian groups and Whites.

Science.gov (United States)

Kulkarni, Veena S

2015-07-01

Previous research on understanding race-ethnic differentials in employment and economic contributions by married women has primarily focused on Blacks, Hispanics, or Whites. This study investigates variations in wives' earning contributions as measured by wives earnings as a proportion of total annual household earnings among six Asian groups, Asian Indian, Chinese, Filipino, Japanese, Korean, and Vietnamese relative to native born non-Hispanic White. I disaggregate the six Asian groups by their ethnicity and nativity status. Using pooled data from 2009-2011 American Community Survey, the findings show significance of human capital, hours of paid labor market engagement and nativity status. There is strong and negative association between husbands' human capital and labor supply with wives' earning contributions suggesting near universality of male-breadwinner status. Notwithstanding the commonalities, there is significant intergroup diversity. While foreign born and native born Filipina wives despite their spouses' reasonably high human capital and work hours, contribute one of the highest shares, the same cannot be said for the Asian Indians and Japanese. For foreign born Asian Indian and to some extent Japanese women, their high human capital is not translated to high earning contribution after controlling for husband's human capital. Further, nativity status impacts groups differentially. Native born Vietnamese wives contribute the greatest. Overall, the findings underscore the relevance of employing multiple conceptual frameworks in understanding earning contributions of foreign and native born Asian wives belonging to the six Asian groups, Asian Indian, Chinese, Filipino, Japanese, Korean, and Vietnamese. Copyright © 2015 Elsevier Inc. All rights reserved.

Qualification of ISI for Bulgarian NPP: UK support

International Nuclear Information System (INIS)

Booler, R.

2000-01-01

UK Regulator (NII) Phare project provides an assistance to the Bulgarian Regulator in setting up the technical infrastructure for inspection qualification consistent with IAEA Guidelines and western European practice. The Strategy Document defines the methodology for inspection qualification and general roles and responsibilities of the involved organizations. The Qualification Inputs Document describes the information required for the Technical Specifications (component details, inspection aims and limitations). It applies the idea of qualification level - level 1(lowest) to level 3 (highest). The Qualification Procedure Document provides a guidance to the utility ('Kozloduy' NPP) on the preparation of Qualification Procedures (QP). The appendix provides a specific guidance on the performance of the all aspects of qualification at different levels and recommendations for technical justification. QB Method Working Document provides guidance for the Qualification Body. Facilities and Resources Document defines the facilities and resources required for the Qualification Body to perform the tasks described in the Method Working Document. High level QA Document defines the principles of quality control. Other issues and progress report are also presented

5 CFR 630.303 - Part-time employees; earnings.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Part-time employees; earnings. 630.303... AND LEAVE Annual Leave § 630.303 Part-time employees; earnings. A part-time employee for whom there... workweek, and a part-time employee on a flexible work schedule for whom there has been established only a...

Telecommuting and Earnings Trajectories Among American Women and Men 1989-2008.

Science.gov (United States)

Glass, Jennifer L; Noonan, Mary C

2016-09-01

While flexibility in the location of work hours has shown positive organizational effects on productivity and retention, less is known about the earnings effects of telecommuting. We analyze weekly hours spent working from home using the 1989-2008 panels of the National Longitudinal Study of Youth. We describe the demographic and occupational characteristics of the employees engaged in telecommuting, then track their earnings growth with fixed-effects models, focusing on gender and parental status. Results show substantial variation in the earnings effects of telecommuting based on the point in the hours distribution worked from home. Working from home rather than the office produces equal earnings growth in the first 40 hours worked, but "taking work home" or overtime telecommuting yields significantly smaller increases than overtime worked on-site. Yet most observed telecommuting occurs precisely during this low-yield overtime portion of the hours distribution. Few gender or parental status differences emerged in these processes. These trends reflect potentially widespread negative consequences of the growing capacity of workers to perform their work from any location. Rather than enhancing true flexibility in when and where employees work, the capacity to work from home mostly extends the work day and encroaches into what was formerly home and family time.

Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1

Directory of Open Access Journals (Sweden)

Windy Puspita Dewi

2015-01-01

Full Text Available This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition. We measure the market response to the information content of earnings by the earnings response coefficient (ERC. By using pooled-OLS regression from 748 firm-years data of public listed companies on the Indonesian Stock Exchange (IDX in 2004-2009, we find some evidence of a negative association between earnings response coefficients and information content of earnings that contained earnings management. Our study find that real transactions earnings management in operating activities has negative association with earnings response coefficient, but we do not find any evidence from the other earnings management tools. The findings of this study imply that the market participants are able to capture a certain kind of earnings management behaviour that may reduce the earnings response coefficient.

The incremental information content of earnings, working capital from operations, and cash flows

Directory of Open Access Journals (Sweden)

Simin Banifatemi Kashi

2015-09-01

Full Text Available This paper presents an empirical study to determine the effects of different factors including present profit, depreciation, working capital, operating cash flow and other accruals on future earnings stability. The study selects the information of 124 selected firms from Tehran Stock Exchange over the period 2006-2012. Using two regression analysis, the study has determined that as the fluctuation of profit increases, the profitability increases too. In addition, the study has concluded that firms with minimum fluctuations preserve more stable profitability. Moreover, firms with higher fluctuation in profitability maintain more volatile profitability for the next consecutive period.

The Male-Female Wage Gap: Lifetime Earnings Losses. Briefing Paper.

Science.gov (United States)

Hartmann, Heidi; Whittaker, Julie

Currently, the median full-time woman worker earns 74.4 percent of the annual earnings of the median man. Over their lifetime, young women stand to lose a great deal of money due to differences in the wages for women and men. Estimates are that the average 25-year-old woman who works full time year round for 40 years will earn $523,000 less than…

How have people responded to changes in the retirement earnings test in 2000?

Science.gov (United States)

Song, Jae G; Manchester, Joyce

2007-01-01

This article describes responses to removing the retirement earnings test in 2000 for persons at the full retirement age or older. We examine annual earnings and retirement benefit claims from Social Security administrative data that cover the 4 years before and after the change. Three findings emerge from the study. First, the effect on earnings of removing the earnings test is uneven across people with different earnings levels. We find little effect on earnings at lower levels, but the effect on earnings in the mid to upper levels (50th to 80th percentiles) is large and significant. Such a finding indicates that the removal most affects people with earnings levels above the earnings test threshold. The largest increases in earnings are found at the 70th percentile for persons who have attained ages 65-69 and at the 60th percentile for those turning 65. Second, there is no clear evidence of the effect of the test's removal on the overall rate of labor force participation. A small rise in work participation among individuals aged 65-69 may be at least partially attributable to the trend already under way. Increases in work participation that do occur are mostly attributable to retaining older workers rather than inducing older workers back into the workforce. The effect appears to increase over time, suggesting that the removal has long-lasting effects on work participation. Third, the removal of the earnings test accelerated applications for benefits by 2 to 5 percentage points among individuals aged 65-69 and by 3 to 7 percentage points among those reaching age 65.

Informativeness of accounting earnings in family firms

OpenAIRE

DOMINGO JAVIER SANTANA MARTÍN; JERÓNIMO PÉREZ ALEMÁN; CAROLINA BONA SÁNCHEZ

2009-01-01

This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired...

Psychology Baccalaureates at Work: Major Area Subspecializations, Earnings, and Occupations

Science.gov (United States)

Rajecki, D. W.

2012-01-01

A Census Bureau national survey identified baccalaureates aged up to 64 years having major area subspecializations labeled "psychology," "industrial/organizational (I/O) psychology," and "counseling psychology." Median 2009 earnings of all such types of baccalaureate psychology alumni were well below the distribution mean of the 153 fields in the…

Accounting standards and investor perception of earnings quality: IAS/IFRS vs. German Gaap

OpenAIRE

Ferrari Mascia; Momentè Francesco; Reggiani Francesco

2011-01-01

We analyze the earnings quality under the IAS/IFRS and German GAAP by evaluating the earnings management degree in IAS and HGB adopters and by investigating what is the level of uncertainty (reliability) that investors perceive from the earnings announced. Our results show that IAS and HGB adopters do not present any significant differences in earnings management, if we examine the working capital accruals, while IAS/IFRS sub-sample is less engaged in earnings management, considering the tota...

Telecommuting and Earnings Trajectories Among American Women and Men 1989–2008

Science.gov (United States)

Glass, Jennifer L.; Noonan, Mary C.

2016-01-01

While flexibility in the location of work hours has shown positive organizational effects on productivity and retention, less is known about the earnings effects of telecommuting. We analyze weekly hours spent working from home using the 1989–2008 panels of the National Longitudinal Study of Youth. We describe the demographic and occupational characteristics of the employees engaged in telecommuting, then track their earnings growth with fixed-effects models, focusing on gender and parental status. Results show substantial variation in the earnings effects of telecommuting based on the point in the hours distribution worked from home. Working from home rather than the office produces equal earnings growth in the first 40 hours worked, but “taking work home” or overtime telecommuting yields significantly smaller increases than overtime worked on-site. Yet most observed telecommuting occurs precisely during this low-yield overtime portion of the hours distribution. Few gender or parental status differences emerged in these processes. These trends reflect potentially widespread negative consequences of the growing capacity of workers to perform their work from any location. Rather than enhancing true flexibility in when and where employees work, the capacity to work from home mostly extends the work day and encroaches into what was formerly home and family time. PMID:27833214

Benefits of Digital Equipment Generic Qualification Activities

International Nuclear Information System (INIS)

Thomas, James E.; Steiman, Samuel C.

2002-01-01

As a result of nuclear power plant instrumentation and control obsolescence issues, there have been numerous activities during recent years relating to the qualification of digital equipment. Some of these activities have been 'generic' in nature in that the qualification was not limited to plant specific applications, but was intended to cover a broad base of potential applications of the digital equipment. These generic qualifications have been funded by equipment manufacturers and by utility groups and organizations. The generic activities sponsored by the Electric Power Research Institute (EPRI) have been pilot projects for an overall generic qualification approach. The primary benefit resulting from the generic qualification work to date is that a number of digital platforms and digital devices are now available for use in various nuclear safety-related applications. Many of the tests and evaluations necessary to support plant specific applications have been completed. The amount of data and documentation that each utility must develop on a case by case basis has been significantly reduced. There are also a number of additional benefits resulting from these industry efforts. The challenges and difficulties in qualifying digital equipment for safety-related applications are now more clearly understood. EPRI has published a lessons learned document (EPRI Report 1001452, Generic Qualification of Commercial Grade Digital Devices: Lessons Learned from Initial Pilots, which covers several different qualification areas, including device selection, project planning, vendor surveys and design reviews, and electromagnetic compatibility (EMC) qualification. Application of the experience and lessons learned from the EPRI pilot activities should help reduce the effort and cost required for future qualification work. Most generic qualification activities for commercial equipment have been conducted using the approach of EPRI TR-106439, Guideline on Evaluation and Acceptance

The practice and earnings of preventive medicine physicians.

Science.gov (United States)

Salive, M E

1992-01-01

A shortage of preventive medicine (PM) physicians exists in the United States. Researchers know little about these physicians' earnings and practice characteristics. The American College of Preventive Medicine (ACPM) mailed a survey to all self-identified PM physicians on the American Medical Association (AMA) Physician Masterfile. A total of 3,771 (54%) responded; respondents' sex and region of residence were typical for PM physicians in general, with a slight excess of older physicians and those reporting board certification. A total of 2,664 (71%) were working full time, with median earnings of $85,000 (mean $90,000). Among full-time physicians, relatively higher earnings were associated with the following characteristics: male sex; age 45 to 64 years; major source of income from clinical, business, or industrial sources, rather than governmental or academic; and PM board certification. Full-time PM physicians earned much less than office-based private practitioners in several primary care specialties in 1989. The gap in earnings between PM specialists in government positions and those in the private sector is also substantial. Both disparities may require creative solutions.

Do analysts disclose cash flow forecasts with earnings estimates when earnings quality is low?

OpenAIRE

Bilinski, P.

2014-01-01

Cash flows are incrementally useful to earnings in security valuation mainly when earnings quality is low. This suggests that when earnings quality decreases, analysts will be more likely to supplement their earnings forecasts with cash flow estimates. Contrary to this prediction, we find that analysts do not disclose cash flow forecasts when the quality of earnings is low. This is because cash flow forecast accuracy depends on the accuracy of the accrual estimates and the precision of accrua...

The Way to Wealth and the Way to Leisure: The Impact of College Education on Graduates' Earnings and Hours of Work

Science.gov (United States)

Zhang, Liang

2008-01-01

This study extends the analysis of the economic return of college education up to 10 years after college education and further examines the impact of college education on graduates' hours of work. The results suggest that variation in hours of work explains a portion of earnings differentials among college graduates. Graduates from high-quality…

Incentives and Earnings Growth

DEFF Research Database (Denmark)

Frederiksen, Anders

2013-01-01

The career prospects of newly recruited employees differ substantially within an organization. The stars experience considerable growth in earnings; others can hardly maintain their entry salaries. This article sheds light on the mechanisms generating the observed heterogeneity in earnings growth...... by investigating the effects that explicit short-run incentives and implicit incentives have on earnings growth. The model’s predictions are tested using personnel records from a large bank and are found to be consistent with the observed earnings growth during the first half of the employees’ careers....

7 CFR 1767.25 - Retained earnings.

Science.gov (United States)

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Retained earnings. 1767.25 Section 1767.25....25 Retained earnings. The retained earnings accounts identified in this section shall be used by all RUS borrowers. Retained Earnings 433-439 [Reserved] Retained Earnings 433-439 [Reserved] ...

Seismic qualification of existing nuclear installations in India - a proposal

International Nuclear Information System (INIS)

Basu, P.C.

2001-01-01

In India, the work toward seismic qualification of existing nuclear facilities has been started. Preliminary work is being undertaken with respect to identifying the facilities which would be taken up for seismic qualification, approach and methodology for re-evaluation for seismic safety, acceptance criteria, etc. Work has also been started for framing up the criteria and methodology of the seismic qualification of these facilities. Present paper contains the proposal in this respect. This proposal is on similar lines of the present practice of seismic qualification of NPP, as summarized in the Appendix, but has been modified to suit the special requirements of Indian nuclear installations. (author)

Financial Risk Ratios and Earnings Management: Reducing Uncertainties in Shariah-compliant Companies

Directory of Open Access Journals (Sweden)

Soheil Kazemian

2018-01-01

Full Text Available This study examines whether Shariah-compliant companies practice earnings management by investigating the relationship among the risk of financial distress, leverage, and free cash flow in discretionary accruals, which function as a substitute for earnings management. This empirical research is conducted on a sample of Malaysian Shariah-compliant companies from all industries in Bursa Malaysia from 2012 to 2014. Results show that Shariah-compliant companies are highly influenced by the risk of financial distress, leverage, and free cash flow. This study argues that working as either Shariah-compliant or non-Shariah-compliant does not affect the level of earnings management through financial distress, high leverage, and free cash flow by managers. Results should be of interest to stakeholders, shareholders, and regulatory bodies (i.e., the Shariah Advisory Council and the Securities Commission that oversee the accountability of corporate financial reporting to prevent earnings management in Shariah-compliant companies. Findings can also aid relevant authorities (i.e., the Shariah Advisory Council and the Security Commission in Malaysia in overcoming or reducing problems related to earnings management. This study is one of the most significant works in Malaysia in terms of sample size and methodology. It argues that the three elements of earnings management (i.e., financial distress, high leverage, and free cash flow influence better disclosure of reported earnings.

Danwei Profitability and Earnings Inequality in Urban China*

Science.gov (United States)

Xie, Yu; Wu, Xiaogang

2009-01-01

Prior research has debated the relative importance of such factors as human capital, political capital and region in determining workers’ earnings in reform-era urban China. This article argues that a main agent of social stratification in contemporary China continues to be the danwei, the work unit. Using data from a 1999 survey we conducted in three large Chinese cities, Wuhan, Shanghai and Xi’an, we assess the extent to which workers’ earnings (including regular wages, bonuses and subsidies) depend on the profitability of their danwei. Results show that the financial situation of the danwei is one of the most important determinants of earnings in today’s urban China. Furthermore, the importance of danwei profitability does not vary by city or by employment sector. PMID:20445771

The Earnings Differential between Formal and Informal Employees in Urban China

Directory of Open Access Journals (Sweden)

Hong Zuo

2013-10-01

Full Text Available Few studies in the field of labor economics have analyzed the earnings differential between formal and informal employees in urban China. Due to data limitations, previous studies on this subject have not yielded accurate and widely acceptable results. This study seeks to obtain more accurate results by analyzing the earnings differential based on the conceptual framework of informal employment developed by the 17th International Conference of Labor Statisticians. We analyzed data from the 2006 Chinese General Social Survey, using the Lee model to correct for selection bias and decomposing the earnings differential between formal and informal employees in urban China in terms of the effects of employee characteristics, employment, and working hours. The latter two of these comprise the segmentation effect. We found that only 33% of the observed earnings differential can be explained by employee characteristics; the remaining 67% is attributable to the segmentation effect. The working hours effect narrows the earnings differential. Based on the results of our analysis, we conclude that informal employees in urban China, especially female informal employees, suffer from segmentation and that policies to address segmentation issues are needed.

20 CFR 404.452 - Reports to Social Security Administration of earnings; wages; net earnings from self-employment.

Science.gov (United States)

2010-04-01

... earnings; wages; net earnings from self-employment. 404.452 Section 404.452 Employees' Benefits SOCIAL...; net earnings from self-employment. (a) Reporting requirements and conditions under which a report of earnings, that is, wages and/or net earnings from self-employment, is required. (1) If you have not reached...

Family Control and Earnings Quality

Directory of Open Access Journals (Sweden)

Carolina Bona Sánchez

2007-06-01

Full Text Available El trabajo analiza la relación entre el control familiar y la calidad de la información contable en un contexto en el que el tradicional conflicto de agencia entre directivos y accionistas se desplaza a la divergencia de intereses entre accionistas controladores y minoritarios. Los resultados alcanzados muestran que, en comparación con las no familiares, las empresas de naturaleza familiar divulgan unos resultados de mayor calidad, tanto en términos de menores ajustes por devengo discrecionales como de mayor capacidad de los componentes actuales del resultado para predecir los cash flows futuros. Además, el aumento en los derechos de voto en manos de la familia controladora incrementa la calidad de los resultados contables. La evidencia obtenida se muestra consistente con la presencia de un efecto reputación/vinculación a largo plazo asociado a la empresa familiar. Adicionalmente, el trabajo refleja que a medida que disminuye la divergencia entre los derechos de voto y de cash flow en manos de la familia controladora, aumenta la calidad de la información contable.PALABRAS CLAVE: derechos de voto, divergencia, empresa familiar, calidad delresultado, reputación, beneficios privados.This work examines the relationship between family control and earnings quality in a context where the salient agency problem shifts away from the classical divergence between managers and shareholders to conflicts between the controlling owner and minority shareholders. The results reveal that, compared to non-family firms, family firms reveal higher earnings quality in terms of both lower discretionary accruals and greater predictability of future cash flows. They also show a positive relationship between the level of voting rights held by the controlling family and earnings quality. The evidence is consistent with the presence of a reputation/long-term involvement effect associated with the family firm. Moreover, the work reflects that, as the divergence

The Effect of Gender and Ethnicity and their Intersection on Work Satisfaction and Earnings in Estonia, 1993-2008

Directory of Open Access Journals (Sweden)

Leeni Hansson

2012-11-01

Full Text Available This article examines trends in the labour market position, defined in terms of three dimensions – earnings, perceived job security and overall job satisfaction – among four population groups in Estonia – Estonian men and women and Russian-speaking men and women. We explore how the labour market position these groups changed between 1993 and 2008. We used data from 1993 and 2008, collected in the population survey Work, Family and Leisure, designed by the Institute of International and Social Studies at Tallinn University. We carried out a two-step analysis: first, we conducted descriptive analysis to explore changes in the labour market situation of men and women of two ethnic groups in the period of 1993-2008; and second, we used models of multivariate analysis of variances to examine how gender, ethnicity and occupational status as well as the intersection of these variables are related to earnings, job security and job satisfaction.We found that Estonian men have emerged as the most successful group in the labour market, while the labour market position of Russian-speaking women is the most disadvantaged compared to other groups in terms of earnings, job security and job satisfaction. We suggest that these labour market inequalities could be increasing, and that the interaction of gender and ethnicity might become increasingly important in shaping labour market outcomes.

Personality, IQ, and Lifetime Earnings

DEFF Research Database (Denmark)

Gensowski, Miriam

2014-01-01

Talented individuals are seen as drivers of long-term growth, but how do they realize their full potential? In this paper, I show that lifetime earnings of high-IQ men and women are substantially influenced by their personality traits, in addition to intelligence and education. Personality traits......, as identified in a factor model, significantly affect earnings, but not for young workers. The effects are furthermore heterogeneous by educational attainment. For women, personality traits do not affect family earnings in the same way as own earnings. Personality and IQ also influence earnings indirectly...... through education, which has sizeable positive rates of return for men in this sample. Women’s returns to education past a bachelor’s degree are lowered through worse marriage prospects, which offset gains to education in terms of own earnings. The causal effect of education is identified through matching...

Market Earnings and Household Work: New Tests of Gender Performance Theory

Science.gov (United States)

Schneider, Daniel

2011-01-01

I examine the contested finding that men and women engage in gender performance through housework. Prior scholarship has found a curvilinear association between earnings share and housework that has been interpreted as evidence of gender performance. I reexamine these findings by conducting the first such analysis to use high-quality time diary…

Sharing the load? : Partners' relative earnings and the division of domestic labour

OpenAIRE

Lyonette, Clare; Crompton, Rosemary

2015-01-01

One of the most pressing issues contributing to the persistence of gender inequality is the gendered division of domestic labour. Despite their entry into paid employment, women still carry out more domestic work than men, limiting their ability to act on an equal footing within the workplace. This qualitative research adds to the ongoing debate concerning the reasons for the persistence of the gendered nature of domestic work, by comparing working women who earn more, those who earn around t...

Qualifications of persons working in radiation user's organization and radiation protection training required for competence

International Nuclear Information System (INIS)

2004-04-01

The Guide sets out the requirements governing the qualifications of persons working in userAes organizations and the radiation protection training required for such competence. It also sets out the requirements for training organizations arranging radiation safety officer training and exams. The Guide applies only to uses of radiation requiring a afety licence. The requirements for userAes organizations are set out in Guide ST 1.4

The impact of credit ratings and CEOs’ work experience on earnings management and post-issue performance of U.S. IPOs

OpenAIRE

Pham, Hang Minh

2016-01-01

The IPO market is characterised by a high level of information asymmetry; thus, self-interested managers have strong incentives to overstate earnings during the IPO to inflate stock prices. Prior literature has provided evidence of earnings manipulation by managers around IPOs. If managers opportunitically manipulate earnings in the IPO year, the reported earnings will not be sustainable, and the IPO firms will exhibit negative abnormal stock returns in subsequent periods due to investors’ do...

Women's Earnings: An Overview.

Science.gov (United States)

Bowler, Mary

1999-01-01

Over the past 20 years, women's real earnings rose whereas those of men declined. Even as the gender pay gap narrowed, earnings differences between white women and black and Hispanic women continued to grow. (Author)

Enterprise Bargaining and the Gender Earnings Gap.

Science.gov (United States)

Wooden, Mark

1997-01-01

Examination of the widening gender earnings gap in Australia indicates that women's wages continue to lag behind those of men. The main factor appears to be women's concentration in part-time work in enterprises where bargaining is less likely to occur. (JOW)

29 CFR 1926.1076 - Qualifications of dive team.

Science.gov (United States)

2010-07-01

... 29 Labor 8 2010-07-01 2010-07-01 false Qualifications of dive team. 1926.1076 Section 1926.1076 Labor Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION... § 1926.1076 Qualifications of dive team. Note: The requirements applicable to construction work under...

Evaluation of Building Projects Using Earned Value Technique ...

African Journals Online (AJOL)

This study evaluates building construction projects using the Earned Value Analysis technique, the Experimental Approach, and Value Concept Analysis. The aim was to compare the cost incurred for an identified amount of work done on a project with the cost budgeted for the same work. The results were used to calculate ...

Background information for NDT qualification of Finnish disposal canisters of spent fuel

International Nuclear Information System (INIS)

Sarkimo, M.; Pitkaenen, J.

2013-12-01

This report presents a review to basic concepts, which are applied in the qualification of non-destructive testing (NDT) techniques. The qualification systems developed and used in some countries are briefly described in the beginning of the report. Anyway the report mainly discusses the qualification practices applied in the Finnish nuclear industry. The Finnish Radiation and Nuclear Safety Authority (STUK) in the YVL Guide 3.8 define the Finnish qualification approach applied for the in-service inspections. The principles presented in this document follow the views of the international organisations: Nuclear Regulator Working Group (NRWG) and European Network for Inspection and Qualification (ENIQ). For the practical qualification work a national guideline is established using so called SP-documents that include specific rules and instructions for execution of qualifications in accordance with YVL Guide 3.8 principles. Altogether the Finnish qualification system can be seen very well to follow the European (ENIQ) methodology. The report discusses several qualification terms and documents. Thus the normally necessary tasks and parts of a qualification are described. The qualification can be seen as a project that includes several tasks, which will be performed by different parties. Enough resources and time should be reserved for the planning and control of a qualification project to ensure its fluent progress. Some tasks are discussed in the report taking into account the situation in the qualification cases that are seen to be linked to the inspections of disposal canisters of spent fuel. (orig.)

Background information for NDT qualification of Finnish disposal canisters of spent fuel

Energy Technology Data Exchange (ETDEWEB)

Sarkimo, M. [VTT Technical Research Centre of Finland, Espoo (Finland); Pitkaenen, J.

2013-12-15

This report presents a review to basic concepts, which are applied in the qualification of non-destructive testing (NDT) techniques. The qualification systems developed and used in some countries are briefly described in the beginning of the report. Anyway the report mainly discusses the qualification practices applied in the Finnish nuclear industry. The Finnish Radiation and Nuclear Safety Authority (STUK) in the YVL Guide 3.8 define the Finnish qualification approach applied for the in-service inspections. The principles presented in this document follow the views of the international organisations: Nuclear Regulator Working Group (NRWG) and European Network for Inspection and Qualification (ENIQ). For the practical qualification work a national guideline is established using so called SP-documents that include specific rules and instructions for execution of qualifications in accordance with YVL Guide 3.8 principles. Altogether the Finnish qualification system can be seen very well to follow the European (ENIQ) methodology. The report discusses several qualification terms and documents. Thus the normally necessary tasks and parts of a qualification are described. The qualification can be seen as a project that includes several tasks, which will be performed by different parties. Enough resources and time should be reserved for the planning and control of a qualification project to ensure its fluent progress. Some tasks are discussed in the report taking into account the situation in the qualification cases that are seen to be linked to the inspections of disposal canisters of spent fuel. (orig.)

The quality of accruals and earnings - and the market pricing of earnings quality

DEFF Research Database (Denmark)

Schøler, Finn

2004-01-01

of some more specific company key accruals, where especially the two balance sheet accounts, inventory and accounts receivable, are of interest. This is documented and discussed by relating empirical measures of the quality of the different specific key-accruals as well as aggregated accruals quality vs......This study focuses on earnings quality by investigating the quality of accruals using the approach introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, and another is whether the equity market impounds information about the quality of earnings....... The basic assumption is that the quality of accruals and earnings is decreasing as the magnitude of estimation errors in the accruals is increasing. The paper contributes to the literature on accrual (and earnings) quality by investigating not only the quality of aggregated accruals but also the quality...

Earning and caring: demographic change and policy implications

Directory of Open Access Journals (Sweden)

Roderic Beaujot

2002-12-01

activities, we contrast theoretical orientations that see advantages to a division of labour or complementary roles, in comparison to orientations that see less risk and greater companionship in a collaborative model based on sharing paid and unpaid work, or co-providing and co-parenting. It is important to look both inside and outside of families, or at the changing gendered links between earning and caring, to understand change both in families and in the work world. It is proposed that equal opportunity by gender has advanced further in the public sphere associated with education and work, than in the private family sphere associated with everyday life. Time-use data indicate that, on average, men carry their weight in terms of total productive time (paid plus unpaid work, but that women make much more of the accommodations between family and work. Fertility is likely to be lowest in societies that offer women equal opportunity in the public sphere but where families remain traditional in terms of the division of work. Policies are discussed that would reduce the dependency between spouses, and encourage a greater common ground between men and women in earning and caring.

The Effects of Military Change-of-Station Moves on Spousal Earnings

Science.gov (United States)

2016-12-02

Career Advancement Accounts program, available to assist some Figure 1. Impact of PCS Moves on Military Spousal Earnings NOTES: The “working spouses...Spouses’ career earnings may be especially affected by permanent change-of-station (PCS) moves. Job-specific skills and knowledge gained while one is...Finally, the inherently disruptive nature of moving could have negative effects on productivity , thereby lowering wages. To date, our understanding of

Household income and earnings losses among 6,396 persons with rheumatoid arthritis.

Science.gov (United States)

Wolfe, Frederick; Michaud, Kaleb; Choi, Hyon K; Williams, Rhys

2005-10-01

Rheumatoid arthritis (RA) causes disability and reduced productivity. There are no large quantitative studies of earnings and productivity losses in patients with clinical RA, and no studies of household income losses. We describe methods for obtaining earnings and household income losses that are applicable to working as well as nonworking RA patients, and we perform such studies using these methods. We estimated cross-sectional expected annual earnings and household income losses in 6,649 persons with RA from Current Populations Survey (CPS) and O*NET (Occupational Information Network) data, and we estimated expected household income and earnings losses based on demographic characteristics after adjustment to Medical Outcomes Study Short-Form 36 (SF-36) population norms (internal method). Workplace productivity was measured by the Work Limitations Questionnaire (WLQ). 27.9% of patients aged Productivity losses were 6% based on work limitations identified by the WLQ. Household income loss (percentage loss) including transfer payments was USD 6,287 (11.8%) for all patients, USD 4,247 (6.9%) for employed patients, and USD 7,374 (14.8%) for nonworking patients. Among nonworking nondisabled patients aged status, education, age, ethnicity, and marital status. Income loss is predicted by the HAQ, HAQ-II, Modified HAQ, and SF-36.

Improving the Measurement of Earnings Dynamics

DEFF Research Database (Denmark)

Daly, Moira K.; Hryshko, Dmytro; Manovskii, Iourii

The stochastic process for earnings is the key element of incomplete markets models in modern quantitative macroeconomics. We show that a simple modification of the canonical process used in the literature leads to a dramatic improvement in the measurement of earnings dynamics in administrative....... Accounting for these effects enables more accurate analysis using quantitative models with permanent and transitory earnings risk, and improves empirical estimates of consumption insurance against permanent earnings shocks....

Measuring earnings quality: Evidence from New Zealand

Directory of Open Access Journals (Sweden)

Muhammad Nurul Houqe

2011-01-01

Full Text Available We utilize two basic approaches to measure the quality of earnings which control two different dimensions of earnings management. The research design is structured primary on the basis of calculating two different measures of the quality of earnings on the industry level and on the company level. We calculate earnings quality for New Zealand public firms from the OSIRIS (http://www.osiris.com database for 2004-2007. This research concludes that various stakeholders should apply more than one measure for the quality of earning in order to have strong evidence about the level of quality before taking any corrective action or making any decision related to that company. If one company is having low quality of earning according to one technique and high quality of earnings according to another, the stakeholders cannot have a final conclusion about that company and they need more investigations and analysis to assess the quality of earnings

Earnings Public-Use File, 2006

Data.gov (United States)

Social Security Administration — Social Security Administration released Earnings Public-Use File (EPUF) for 2006. File contains earnings information for individuals drawn from a systematic random...

Optimal earnings-related umemployment benefits

OpenAIRE

Taslimi, Mohammad

2003-01-01

Existing unemployment insurance systems in many OECD countries involve a ceiling on insurable earnings. The result is lower replacement rate for employees with relatively high earnings. This paper examines whether replacement rates should decrease as the level of earnings rises. The framework is a search equilibrium model where wages are determined by Nash bargaining between firms and workers, job search intensity is endogenous and workers are heterogeneous. The analysis suggests higher repla...

investors behavior, earnings management and governance

Directory of Open Access Journals (Sweden)

Afraa Khzouri

2014-07-01

Full Text Available The aim of this paper is to study the relationship between earnings management, governance and investors behavior, since this latter can inform about the nature of earnings management and can be considered as a governance mechanism to reduce accounts manipulations. On the basis of a sample of 700 American firms for the period of 1996-2006, our empirical results show that investors who take short positions, are able to interpret the information detected from the earnings management. The activity of these investors may be considered as an indicator of the quality of the governance structure and the presence and nature of earnings management. The under-reaction of investors to information leads to short-term sale of the shares of poorly governed firms and characterized by an opportunistic earnings management and to invest in firms well-governed and characterized by an informational earnings management therefore an abnormal profit can be realized.

Industry earnings plummet 34%

International Nuclear Information System (INIS)

Price, R.B.; Sanders, V.

1993-01-01

This paper reports that earnings for the first 9 months of 1992 plunged from the year ago level for a sample of U.S. oil and gas companies. However, increased natural gas prices sparked improvement in the third quarter. Year to date earnings for a group of integrated and nonintegrated companies fell 34% to $8.6 billion compared to a year ago on revenues that fell less than 1%. But third quarter earnings for the group jumped 28% to $3.3 billion on revenues that increased 7% to $119.9 billion. Special charges for restructuring, writedowns, and property dispositions continued to affect companies in the third quarter

Birth Order, Schooling, and Earnings.

OpenAIRE

Behrman, Jere R; Taubman, Paul

1986-01-01

Birth-order effects are posited by many to affect earnings and schooling. The authors show how such effects can be interpreted to shift either the earnings possibility frontier for siblings or parental preferences. The authors find empirical evidence for birth- order effects on (age-adjusted) schooling and on earnings for young U.S. adults, though the latter is not robust for all specifications. The examination of intrahousehold allocations suggests that these birth-order differences occur, d...

The Influence of Higher Moments of Earnings Distributions on Career Decisions.

OpenAIRE

Flyer, Fredrick A

1997-01-01

A model where choice of occupation is sequential is applied to college graduates from the National Longitudinal Study of High School Class of 1972 to investigate how higher moments of occupational earnings distributions influence initial field of work. Individual specific life-cycle earnings projections that incorporate option values of occupational mobility are generated, and the relationship between these pay measures and choice of initial occupation is explored within a multinomial logit f...

Reaction Qualifications Revisited

DEFF Research Database (Denmark)

Lippert-Rasmussen, Kasper

2009-01-01

to a person's effectiveness by causing a favourable reaction in customers, co-workers etc. (for short: recipients) - are involved, this assumption is false. Building on work by Wertheimer, Mason, and Miller, this paper proposes an account of the reaction qualifications that count, from the point of view...... preferences, recipients should not respond to the applicant actually hired on the basis of their (the recipients') racial preferences. My account decomposes the meritocratic ideal into four separate norms, one of which applies to recipients rather than to selectors. Finally, it defends the view that reaction...... qualifications based on antimeritocratic reactions, while not unproblematic, are not entirely irrelevant from the point of view of merit. Notably, selectors need not discount them when no one - including the targets of the objectionable preferences - is unfairly disadvantaged. Because not all problematic...

Qualifications of Subject Teachers in Special Education Schools

Science.gov (United States)

Rasmussen, Meryem Uçar; Kis, Arzu

2018-01-01

Teacher qualifications are essential to be able to teach children with special needs efficiently. Therefore the aim of this study is to determine the qualifications of subject teachers in special education schools in Turkey. In the study 20 subject teachers within the field of music, art and sports who worked in special education schools in Turkey…

Earnings management, corporate governance and expense sticki

Directory of Open Access Journals (Sweden)

Shuang Xue

2016-03-01

Full Text Available Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small positive profits or small earnings increases as earnings management, we observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. When we divide expenses into R&D, advertising and other general expenses, we find that managers control expenses mainly by decreasing general expenses. We further examine corporate governance’s effect on expense stickiness. Using factor analysis, we extract eight main factors and find that good corporate governance reduces expense stickiness. Finally, we investigate the interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that good corporate governance can further reduce cost stickiness, although its effect is not as strong as that of earnings management.

Earnings Quality Measures and Excess Returns.

Science.gov (United States)

Perotti, Pietro; Wagenhofer, Alfred

2014-06-01

This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock-price-based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings quality will be less mispriced than other firms. Mispricing is measured by the difference of the mean absolute excess returns of portfolios formed on high and low values of a measure. We examine persistence, predictability, two measures of smoothness, abnormal accruals, accruals quality, earnings response coefficient and value relevance. For a large sample of US non-financial firms over the period 1988-2007, we show that all measures except for smoothness are negatively associated with absolute excess returns, suggesting that smoothness is generally a favorable attribute of earnings. Accruals measures generate the largest spread in absolute excess returns, followed by smoothness and market-based measures. These results lend support to the widespread use of accruals measures as overall measures of earnings quality in the literature.

Forensic experience of Saudi nurses; an emerging need for forensic qualifications.

Science.gov (United States)

Alsaif, Dalia M; Alfaraidy, Maram; Alsowayigh, Kholoud; Alhusain, Awal; Almadani, Osama M

2014-10-01

Forensic nursing was recognized as a nursing subspecialty after the perceived need for forensic nurses to bring about their nursing duties while at the same time helping legal authorities to deliver justice. With the increased rate of cases that are presenting to the forensic centers in Saudi Arabia, there was a need for the presence of nurses to work side by side to physicians. This study was aimed at determining the forensic qualifications of nurses working in emergency departments in the area of Dammam and their knowledge about principles of forensic nursing. A self-administered questionnaire was distributed to registered nurses who are working in Emergency departments of secondary hospitals in the area of Dammam. Questions included knowledge, awareness and attitude toward forensic nursing. A total of 96 participants responded to the questionnaire with females representing 78% (n: 75). Diploma was the highest earned nursing degree in 95% (n: 91) of participants. Only 33% (n: 32) were aware of the term forensic nursing and the majority of the respondents gave invalid or didn't know the answers to knowledge questions. A total of 77% (n: 74) agreed that they are not adequately trained for handling forensic cases. Saudi nurses need forensic education. The presence of qualified forensic nurses would help delivering optimal forensic services and would assist in bringing justice. Copyright © 2014 Elsevier Ltd and Faculty of Forensic and Legal Medicine. All rights reserved.

How do nonprofit hospitals manage earnings?

Science.gov (United States)

Leone, Andrew J; Van Horn, R Lawrence

2005-07-01

We hypothesize that, unlike for-profit firms, nonprofit hospitals have incentives to manage earnings to a range just above zero. We consider two ways managers can achieve this. They can adjust discretionary spending [Hoerger, T.J., 1991. 'Profit' variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10, 259-289.] and/or they can adjust accounting accruals using the flexibility inherent in Generally Accepted Accounting Principles (GAAP). To test our hypothesis we use regressions as well as tests of the distribution of earnings by Burgstahler and Dichev [Burgstahler, D., Dichev, I., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24, 99-126.] on a sample of 1,204 hospitals and 8,179 hospital-year observations. Our tests support the use of discretionary spending and accounting accrual management. Like Hoerger (1991), we find evidence that nonprofit hospitals adjust discretionary spending to manage earnings. However, we also find significant use of discretionary accruals (e.g., adjustments to the third-party-allowance, and allowance for doubtful accounts) to meet earnings objectives. These findings have two important implications. First, the previous evidence by Hoerger that nonprofit hospitals show less variation in income may at least partly be explained by an accounting phenomenon. Second, our findings provide guidance to users of these financial statements in predicting the direction of likely bias in reported earnings.

24 CFR 904.110 - Earned Home Payments Account (EHPA)

Science.gov (United States)

2010-04-01

... separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of... through a work order. A homebuyer shall receive a copy of all such work orders for his home. (i... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Earned Home Payments Account (EHPA...

Stock Prices and Earnings: A History of Research

OpenAIRE

Patricia M. Dechow; Richard G. Sloan; Jenny Zha

2014-01-01

Copyright © 2014 by Annual Reviews. All rights reserved. Accounting earnings summarize periodic corporate financial performance and are key determinants of stock prices. We review research on the usefulness of accounting earnings, including research on the link between accounting earnings and firm value and research on the usefulness of accounting earnings relative to other accounting and nonaccounting information. We also review research on the features of accounting earnings that make them ...

Industry Valuation Driven Earnings Management

NARCIS (Netherlands)

T. Jiao (Tao); G.M.H. Mertens (Gerard); P.G.J. Roosenboom (Peter)

2007-01-01

textabstractThis paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision. We argue that a higher industry valuation increases the perceived benefits of earnings

Impact of the draft DOE Training and Qualification Standard on an established training and qualification program

International Nuclear Information System (INIS)

Taylor, R.G.; Worley, C.A.

1999-01-01

One of the provisions of Defense Nuclear Facilities Safety Board (DNFSB) Recommendation 97-2 was that the US Department of Energy (DOE) hor e llipsis Develop and institute ahor e llipsiscourse in criticality and criticality safety hor e llipsis to serve as the foundation for a program of formal qualification of criticality engineers. In response, a draft DOE standard establishing requirements for a formal qualification program for nuclear criticality safety (NCS) engineers has been prepared and is currently in review. The Oak Ridge Y-12 plant implemented a formal training and qualification program for NCS engineers in 1995. The program complies with existing DOE requirements. The program was developed using a performance-based systematic approach to training and is accomplished through structured mentoring where experienced personnel interact with candidates through various learning exercises. Self-study, exercises, and work under instruction are all utilized. The candidate's performance is evaluated by mentors and oral boards. Competency gained through experience at other sites can also be credited. Technical portions of the program are primarily contained in an initial Engineer-in-Training segment and in subsequent task-specific qualifications. The Engineer-in-Training segment exposes the candidate to fundamental NCS concepts through example problems; ensures the initial compliance training requirements are met; and includes readings from applicable procedures, technical documents, and standards. Upon completion of this initial training, candidates proceed to task qualifications. Tasks are defined NCS activities such as operational reviews, criticality safety evaluations, criticality safety computations, criticality accident alarm system (CAAS) evaluations, support for emergency management, etc. Qualification on a task basis serves to break up training into manageable pieces and expedites qualification of candidates to perform specific production activities. The

Rising U.S. Earnings Inequality and Family Labor Supply: The Covariance Structure of Intrafamily Earnings

OpenAIRE

Dean R. Hyslop

2001-01-01

This paper studies the labor supply contributions to individual and family earnings inequality during the period of rising wage inequality in the early 1980's. Working couples have positively correlated labor market outcomes, which are almost entirely attributable to permanent factors. An intertemporal family labor supply model with this feature is used to estimate labor supply elasticities for husbands of 0.05, and wives of 0.40. This implies that labor supply explains little of the rising a...

QUALIFICATIONS FRAMEWORK DEVELOPMENT AND QUALIFICATIONS RATING IN THE LAND MANAGEMENT SPHERE

Directory of Open Access Journals (Sweden)

A. A. Myrasheva

2014-01-01

Full Text Available The aim of the research is to observe the existing approaches to qualifications framework development in the sphere of land management, cadastres and real estate management, as well as the qualifications framework adaptation to European system. The relevance of the issue is related to the specific professional and institutional problems facing Russian educational establishments engaged in personnel training in the given sphere. The authors demonstrate the qualifications framework development in the land management sector regarding it as a key mechanism of educational mobility and the router for knowledge acquisition and updates. The qualifications framework is referred to as a systematic and structured description of recognized qualifications. The accepted worldwide methodology of organizing the educational process and quality control system is given. The emphasis is on the need to comply the qualifications framework with the Russian State Educational Standards.

Medical Expenditures and Earnings Losses Among US Adults With Arthritis in 2013.

Science.gov (United States)

Murphy, Louise B; Cisternas, Miriam G; Pasta, David J; Helmick, Charles G; Yelin, Edward H

2018-06-01

We estimated the economic impact of arthritis using 2013 US Medical Expenditure Panel Survey (MEPS) data. We calculated arthritis-attributable and all-cause medical expenditures for adults age ≥18 years and arthritis-attributable earnings losses among those ages 18-64 years who had ever worked. We calculated arthritis-attributable costs using multistage regression-based methods, and conducted sensitivity analyses to estimate costs for 2 other arthritis definitions in MEPS. In 2013, estimated total national arthritis-attributable medical expenditures were $139.8 billion (range $135.9-$157.5 billion). Across expenditure categories, ambulatory care expenditures accounted for nearly half of arthritis-attributable expenditures. All-cause expenditures among adults with arthritis represented 50% of the $1.2 trillion national medical expenditures among all US adults in MEPS. Estimated total national arthritis-attributable earning losses were $163.7 billion (range $163.7-$170.0 billion). The percentage with arthritis who worked in the past year was 7.2 percentage points lower than those without arthritis (76.8% [95% confidence interval (95% CI)] 75.0-78.6 and 84.0% [95% CI 82.5-85.5], respectively, adjusted for sociodemographics and chronic conditions). Total arthritis-attributable medical expenditures and earnings losses were $303.5 billion (range $303.5-$326.9 billion). Total national arthritis-attributable medical care expenditures and earnings losses among adults with arthritis were $303.5 billion in 2013. High arthritis-attributable medical expenditures might be reduced by greater efforts to reduce pain and improve function. The high earnings losses were largely attributable to the substantially lower prevalence of working among those with arthritis compared to those without, signaling the need for interventions that keep people with arthritis in the workforce. © 2017, American College of Rheumatology.

Earned Value Management

CERN Document Server

Ferguson, J

2002-01-01

Earned Value Management is a methodology used to measure and communicate the real physical progress of a project and show its true cost situation. This tool was developed by the US Department of Defense in 1967 and later used successfully for monitoring DOE projects, in particular the US LHC accelerator project. A clear distinction must be made between an earned value management system and other tools under consideration or already existing at CERN which permit accurate predictions of the amount and date of future payments or a detailed follow up of contracts.

Europeans come together on qualification

International Nuclear Information System (INIS)

Whittle, J.

1996-01-01

Utilities operating nuclear power plants in Europe have formed the European Network for Inspection Qualification (ENIQ) to produce a common approach to demonstrating that non-destructive testing is capable providing the information to ensure the absence of significant defects in nuclear plants. Major developments over recent months have included the issue by ENIQ of a formal document defining the methodology for the conduct of qualification which sets out the principles that detailed systems, within an individual country context, should embody. A pilot study on pipe welds typical of those in BWR recirculation loops is being conducted to explore the issues involved in the practical application of the methodology. In parallel with ENIQ, the European Nuclear Regulators Working Group has set up a Task Force in an attempt to define a common regulatory position on non-destructive testing qualifications and has produced its own document which is wider in scope than that of ENIQ. (UK)

Development of nuclear equipment qualification technology

Energy Technology Data Exchange (ETDEWEB)

Choi, Heon O; Kim, Wu Hyun; Kim, Jin Wuk; Kim, Jeong Hyun; Lee, Jeong Kyu; Kim, Yong Han; Jeong, Hang Keun [Korea Institute of Machinery and Materials, Taejon (Korea)

1999-03-01

In order to enhance testing and evaluation technologies, which is one of the main works of the Chanwon branch of KIMM(Korea Institute of Machinery and Materials), in addition to the present work scope of the testing and evaluation in the industrial facilities such as petroleum and chemical, plants, the qualification technologies of the equipments important to safety used in the key industrial facilities such as nuclear power plants should be localized: Equipments for testing and evaluation is to be set up and the related technologies must be developed. In the first year of this study, of vibration aging qualification technologies of equipments important to safety used in nuclear power plants have been performed. (author). 27 refs., 81 figs., 17 tabs.

Public sector pay gap in Serbia during large-scale privatisation, by educational qualification

Directory of Open Access Journals (Sweden)

Laušev Jelena

2012-01-01

Full Text Available The paper explores the effect of large-scale privatization of public sector activities on public-private sector pay differential, for groups of workers according to educational qualification on average and across the pay distribution in Serbia, from 2004 until 2008. The paper finds that both unskilled and skilled men and women in the public sector saw significant improvements in their financial position relative to their private sector counterparts with the progress of the economic transition. The results showed that the size of the public sector pay premium declines both with higher educational level and higher percentile of earnings distribution. This indicates, between and within groups, the inequality-reducing feature of the public sector pay determination.

Geographic Differences in the Earnings of Economics Majors

Science.gov (United States)

Winters, John V.; Xu, Weineng

2014-01-01

Economics has been shown to be a relatively high-earning college major, but geographic differences in earnings have been largely overlooked. The authors of this article use the American Community Survey to examine geographic differences in both absolute earnings and relative earnings for economics majors. They find that there are substantial…

17 CFR 256.216 - Unappropriated retained earnings.

Science.gov (United States)

2010-04-01

... retained earnings. This account shall include the balance, either debit or credit, arising from earnings... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Unappropriated retained earnings. 256.216 Section 256.216 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

Earnings, employment and income inequality

NARCIS (Netherlands)

Salverda, W.; Haas, C.; Salverda, W.; Nolan, B.; Checchi, D.; Marx, I.; McKnight, A.; Tóth, I.G.; van de Werfhorst, H.

2014-01-01

This chapter demonstrates the importance of labour earnings for income and income inequality -also among top incomes. With a focus on employees and Europe, the chapter elaborates on the relationship between the household income distribution and the individual earnings distribution. On the one hand,

Personality, IQ, and Lifetime Earnings

DEFF Research Database (Denmark)

Gensowski, Miriam

2018-01-01

This paper estimates the effects of personality traits and IQ on lifetime earnings of the men and women of the Terman study, a high-IQ U.S. sample. Age-by-age earnings profiles allow a study of when personality traits affect earnings most, and for whom the effects are strongest. I document...... a concave life-cycle pattern in the payoffs to personality traits, with the largest effects between the ages of 40 and 60. An interaction of traits with education reveals that personality matters most for highly educated men. The largest effects are found for Conscientiousness, Extraversion...

HMO penetration and physicians' earnings.

Science.gov (United States)

Hadley, J; Mitchell, J M

1999-11-01

The goal of this study is to estimate whether cross-sectional variations in enrollment in health maintenance organizations (HMOs) affected physicians' earnings and hourly income in 1990. Using data from a nationally representative sample of 4,577 younger physicians (penetration is endogenous and used the instrumental variables approach to obtain unbiased estimates. HMO penetration had a negative and statistically significant impact on physicians earnings in 1990. A doubling of the average level of HMO penetration in the market is estimated to reduce annual earnings by 7% to 10.7%, and hourly earnings by approximately 6% to 9%. It appears that HMOs were successful in reducing physicians' annual and per hour earnings in 1990, presumably through a combination of fewer visits and lower payment rates for people covered by HMOs. Although these results cannot be generalized to all physicians, the experience of a younger cohort of physicians may still be a good indicator of the future effects of HMOs because younger physicians may be more susceptible to market forces than older and more established physicians. Moreover, these results may be somewhat conservative because they reflect market behavior in 1990, several years before the rapid growth and more aggressive market behavior of HMOs in recent years.

The Sources of Life Chances: Does Education, Class Category, Occupation, or Short-Term Earnings Predict 20-Year Long-Term Earnings?

Directory of Open Access Journals (Sweden)

ChangHwan Kim

2018-03-01

Full Text Available In sociological studies of economic stratification and intergenerational mobility, occupation has long been presumed to reflect lifetime earnings better than do short-term earnings. However, few studies have actually tested this critical assumption. In this study, we investigate the cross-sectional determinants of 20-year accumulated earnings using data that match respondents in the Survey of Income and Program Participation to their longitudinal earnings records based on administrative tax information from 1990 to 2009. Fit statistics of regression models are estimated to assess the predictive power of various proxy variables, including occupation, education, and short-term earnings, on cumulative earnings over the 20-year time period. Contrary to the popular assumption in sociology, our results find that cross-sectional earnings have greater predictive power on long-term earnings than occupation-based class classifications, including three-digit detailed occupations for both men and women. The model based on educational attainment, including field of study, has slightly better fit than models based on one-digit occupation or the Erikson, Goldthorpe, and Portocarero class scheme. We discuss the theoretical implications of these findings for the sociology of stratification and intergenerational mobility.

Electrical equipment qualification

International Nuclear Information System (INIS)

Farmer, W.S.

1983-01-01

Electrical equipment qualification research programs being carried out by CEA, JAERI, and Sandia Laboratories are discussed. Objectives of the program are: (1) assessment of accident simulation methods for electrical equipment qualification testing; lower coarse (2) evaluation of equipment aging and accelerated aging methods; (3) determine radiation dose spectrum to electrical equipment and assess simulation methods for qualification; (4) identify inadequacies in electrical equipment qualification procedures and standards and potential failure modes; and (5) provide data for verifying and improving standards, rules and regulatory guides

47 CFR 32.4550 - Retained earnings.

Science.gov (United States)

2010-10-01

... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4550 Retained earnings. (a) This account shall include the undistributed balance of retained earnings derived from the...

17 CFR 256.215 - Appropriated retained earnings.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Appropriated retained earnings... UTILITY HOLDING COMPANY ACT OF 1935 Liabilities and Other Credit Accounts § 256.215 Appropriated retained earnings. This account shall include the amount of retained earnings which has been appropriated or set...

Seismic qualification of equipment

International Nuclear Information System (INIS)

Heidebrecht, A.C.; Tso, W.K.

1983-03-01

This report describes the results of an investigation into the seismic qualification of equipment located in CANDU nuclear power plants. It is particularly concerned with the evaluation of current seismic qualification requirements, the development of a suitable methodology for the seismic qualification of safety systems, and the evaluation of seismic qualification analysis and testing procedures

Global National Qualifications Framework Inventory: Country Cases from EU and ETF Partner Countries

Science.gov (United States)

Cedefop - European Centre for the Development of Vocational Training, 2013

2013-01-01

Certificates, diplomas and titles are commonly known as qualifications. Their purpose is to show employers, training providers, and individuals what the person holding the qualification has learned and can do. Every country issues many different qualifications, but for the European labor market to work as intended--that is for European citizens to…

Intraoccupational Earnings Inequality. Human Capital and Institutional Determinants.

Science.gov (United States)

Lorence, Jon

1987-01-01

Examines the distribution of earnings within occupations. Finds that these are more widely distributed than earnings among differing occupations. Suggests some gender differences in the processes generating earnings disparities within occupations. (CH)

Hybrid Qualifications

DEFF Research Database (Denmark)

Against the background of increasing qualification needs there is a growing awareness of the challenge to widen participation in processes of skill formation and competence development. At the same time, the issue of permeability between vocational education and training (VET) and general education...... has turned out as a major focus of European education and training policies and certainly is a crucial principle underlying the European Qualifications Framework (EQF). In this context, «hybrid qualifications» (HQ) may be seen as an interesting approach to tackle these challenges as they serve «two...

Personnel Officers: Judging Their Qualifications.

Science.gov (United States)

Webb, Gisela

1988-01-01

Discusses the backgrounds and qualifications appropriate for a library personnel administrator, including (1) a master's degree in library science; (2) library work experience; (3) additional training in administration, personnel management, organizational development, and psychology; and (4) personal attributes such as good communication skills,…

Counsellors in primary care in Southampton: a questionnaire survey of their qualifications, working arrangements, and casemix.

Science.gov (United States)

Clark, A; Hook, J; Stein, K

1997-01-01

BACKGROUND: There has been an upsurge of interest in counselling in primary care over the past five years. This has been stimulated by a growing demand for non-drug treatment of emotional disorders and by the extension of reimbursement for the costs of counsellors. Continued calls for careful evaluation have been largely unheeded in the face of heady growth. AIM: To establish the prevalence of counselling services in the 67 general practices in the Southampton and South West Hampshire Health District, and to describe in detail their qualifications, working arrangements, and casemix. METHOD: A questionnaire enquiring about counselling services was sent to all the general practices in the district. A second questionnaire was then posted to all the counsellors identified as working in these practices. RESULTS: Twenty-six (39%) practices employed one or more counsellors. Fundholding practices were four times more likely than non-fundholders to employ a counsellor. Most of the counselling work was short term (4-20 sessions). The most common presenting complaints were relationship problems, depression, anxiety, and bereavement. CONCLUSION: This descriptive study highlights the wide variation in the qualifications and training of counsellors. Until the issue of effectiveness is resolved through further research, the best safeguard of quality is to ensure that counsellors meet the appropriate training standards laid down by the British Association of Counsellors. Monitoring standards is a legitimate task for those commissioning health care who are increasingly responsible for reimbursement of a counsellor's salary. Counsellors who meet appropriate training criteria should be encouraged to pursue accreditation with the British Association of Counsellors. Those who do not meet these criteria should be encouraged to undergo additional training. PMID:9474822

Self-Esteem and Earnings

OpenAIRE

Drago, Francesco

2008-01-01

Recent research in economics suggests a positive association between self-esteem and earnings. A major problem in this literature is that from simple cross-sectional wage regressions it is not possible to conclude that self-esteem has a causal impact on earnings. While classical measurement error leads to an attenuation bias, reverse causality and omitted variable are likely to drive the OLS coefficient on self-esteem upward. Using the National Longitudinal Survey of Youth (NLSY) that adminis...

18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

Science.gov (United States)

2010-04-01

..., Unappropriated retained earnings. 367.2160 Section 367.2160 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts...

Is the Gap More than Gender? A Longitudinal Analysis of Gender, Gender Role Orientation, and Earnings

Science.gov (United States)

Judge, Timothy A.; Livingston, Beth A.

2008-01-01

This study investigated the relationships among gender, gender role orientation (i.e., attitudes toward the gendered separation of roles at work and at home), and earnings. A multilevel model was conceptualized in which gender role orientation and earnings were within-individual variables that fluctuate over time (although predictors of…

WHY DO COMPANIES FROM EMERGING COUNTRIES MANAGE EARNINGS?

Directory of Open Access Journals (Sweden)

Susana Callao

2017-06-01

Full Text Available This paper provides evidence in terms of the incentives which lead managers from emerging European countries to manage earnings. In particular, we focused on four Eastern European countries: the Czech Republic, Poland, Hungary and Slovakia, as the majority of studies on earnings management in developing countries were based on the Asian emerging market. The market of developing European countries is still barely explored. After we confirmed that managers from emerging European companies manage earnings, we find that within the different incentives which lead managers to earnings management, the avoidance of debt covenants violations is a strong incentive for managers. Additionally, those firms considered as poor investments (with less value have incentives to manage earnings down as a consequence to opt for market niche. Moreover, emerging Eastern European companies have incentives to flatten earnings of current periods in order to benefit in the future as the source of future nonmanipulated earnings will be insufficient, as they may expect reduced, or at least lower future performance of their companies affected by increasing global competition. Finally, we confirm that privately-owned companies tend to maximize accounting earnings more than state-owned companies because they are in a weaker position related to a specific political and historical factors.

The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

Directory of Open Access Journals (Sweden)

Sandeep Goel

2016-09-01

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

Credibility of management earnings forecasts and future returns

OpenAIRE

Norio Kitagawa; Akinobu Shuto

2015-01-01

This study investigates the effect of managerial discretion over their initial earnings forecasts on future performance. First, by estimating the discretionary portion of initial management earnings forecasts (defined as discretionary forecasts) based on the findings of fundamental analysis research, we find that firms with higher discretionary forecasts are more likely to miss their earnings forecast at the end of the fiscal year and revise their forecasts downward to meet their earnings for...

Is the gap more than gender? A longitudinal analysis of gender, gender role orientation, and earnings.

Science.gov (United States)

Judge, Timothy A; Livingston, Beth A

2008-09-01

This study investigated the relationships among gender, gender role orientation (i.e., attitudes toward the gendered separation of roles at work and at home), and earnings. A multilevel model was conceptualized in which gender role orientation and earnings were within-individual variables that fluctuate over time (although predictors of between-individual differences in gender role orientation were also considered). Results indicated that whereas traditional gender role orientation was positively related to earnings, gender significantly predicted the slope of this relationship: Traditional gender role orientation was strongly positively associated with earnings for men; it was slightly negatively associated with earnings for women. Occupational segregation partly explained these gender differences. Overall, the results suggest that although gender role attitudes are becoming less traditional for men and for women, traditional gender role orientation continues to exacerbate the gender wage gap.

48 CFR 52.234-4 - Earned Value Management System.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Earned Value Management....234-4 Earned Value Management System. As prescribed in 34.203(c), insert the following clause: Earned Value Management System (JUL 2006) (a) The Contractor shall use an earned value management system (EVMS...

An investigation of individual functionality football referees qualifications

Directory of Open Access Journals (Sweden)

S.M. Berezka

2014-12-01

Full Text Available Purpose: determine the level of individual functionality referees qualifications. Objective of the study was to determine the physiological parameters characterizing the functionality of football referees qualifications. Material : mainly experiment involved 29 highly qualified referees aged 21-45 years. In the main experiment participated 29 referees and 40 assistant referees (n = 69 Ukrainian Premier League. Results: found that the means and methods that use Ukrainian football referee high qualification in the special physical training for a competition, are not effective enough. Consequence of poorly planned training process is to increase the number of wrong decisions of the referees during the match associated with poor motor activity. Conclusions: data obtained in the course of educational research confirmed our theory about the necessity of individualization process special physical training qualifications of referees, which would entail increasing the functional and motor abilities of the referees, and as a consequence of better and successful completion of the work.

A strategy for implementation of experience based seismic equipment qualification in IEEE and ASME industry standards

International Nuclear Information System (INIS)

Adams, T.M.

1996-01-01

In the past 20 years, extensive data on the performance of mechanical and electric equipment during actual strong motion earthquakes and seismic qualification tests has been accumulated. Recognizing that an experience based approach provides a technically sound and cost effective method for the seismic qualification of some or certain equipment, the IEEE Nuclear Power Engineering Committee and the ASME Committee on Qualification of Mechanical Equipment established a Special Working Group to investigate the incorporation of experienced based methods into the industry consensus codes and standards currently used in the seismic qualification of Seismic Category Nuclear Power Plant equipment. This paper presents the strategy (course of action) which was developed by the Special Working Group for meeting this objective of incorporation of experience based seismic qualification standards used in the design and seismic qualification of seismic category nuclear power plant equipment. This strategy was recommended to both chartering organizations, the IEEE Nuclear Power Engineering Committee and the ASME Committee on Qualification of Mechanical Equipment for their consideration and implementation. The status of the review and implementation of the Special Working Group's recommended strategy by the sponsoring organization is also discussed

Australian Qualifications Framework Lower-Level Qualifications: Pathways to Where for Young People?

Science.gov (United States)

Stanwick, John

2005-01-01

This study investigates where certificate I and II qualifications lead young people aged 15-24 years in terms of employment and further study. A prime motivation for young people undertaking these qualifications is to facilitate transition into the labour market. These qualifications are aimed at developing basic vocational skills or preparatory…

How Sensitive is Intergenerational Earnings Mobility to Different Measures?

DEFF Research Database (Denmark)

Hussain, Mohammad Azhar; D. Munk, Martin; Bonke, Jens

2008-01-01

The article provides various estimates of intergenerational earnings mobility based on Danish administrative register information. The aim is to calculate how sensitive the results are to different earning periods, age brackets, and earning components enabling the most accurate cross country comp...... find that intergenerational earnings mobility from father to son in Denmark is on the same level as in Sweden, Norway, and Finland, whereas the intergenerational earnings mobility in all the Nordic countries is found higher than in the UK and USA....

OGJ group earnings show big gain for 1993

International Nuclear Information System (INIS)

Beck, R.J.; Sanders, V.

1994-01-01

Earnings for Oil and Gas Journal's group of 22 large US oil companies advanced sharply last year, increasing 70.9% from 1992. Group profits totaled $16.1 billion, with the gain stemming largely from lack of one time charges that depressed earnings in 1992. Adoption of new accounting rules associated with future postretirement costs caused the 1992 charges. US exploration and production earnings were mixed, tied in part to oil and gas production volumes. Higher gas prices and production helped boost earnings for a number of companies. But the earnings improvement from gas was offset by reduced oil production and prices. Results from non-U.S. E and P also were mixed. Average worldwide crude oil export prices were down from year earlier levels. However, for some companies this was offset by higher production levels and lower exploration costs. Earnings from refining and marketing were improved from 1992 levels, particularly for non-US operations. Lower feedstock costs, especially in the fourth quarter, helped boost earnings in this sector. Refining earnings gains also flowed from lower costs due to restructuring and an accompanying improvement in operating efficiency. The paper discusses world trends, operations and prices, US exploration and production, non-US E and P, US and non-US refining and marketing, petrochemicals, and the forecast for future demand

Earnings progression, human capital and incentives

DEFF Research Database (Denmark)

Frederiksen, Anders

progression by investigating the effects of on-the-job human capital acquisition, explicit short-run incentives and career concern incentives on earnings progression. The model leads to predictions about the incentive structure and the progression in both cross-sectional and individual earnings which...

Do managers manipulate earnings prior to management buyouts?

NARCIS (Netherlands)

Mao, Yaping; Renneboog, Luc

2015-01-01

To address the question as to whether managers intending to purchase their company by means of a levered buyout transaction manipulate earnings in order to buy their firm on the cheap, we study the different types of earnings management prior to the transaction: accrual management, real earnings

PENGUKURAN PERMANENT EARNINGS PADA HUBUNGAN DENGAN KEBIJAKAN DIVIDEND PERUSAHAAN : REVIEW PENELITIAN

Directory of Open Access Journals (Sweden)

Wahyu Manuhara Putra

2016-02-01

Full Text Available Corporate earnings divided into a permanent component of earnings and transitory earnings will be very useful in estimating the future value of the company, that will be useful in decision making stock return. Be more relevant for investors and financial analysts in analyzing the earnings based on the permanent and transitory earnings. On permanent earnings will be more focused to get the gain from investments. One focus of research is based on this component is to test the relationship with the earnings dividend payment policy. Based on several studies obtained different results concerning the relationship with the permanent earnings dividend policy. Research that focuses on permanent earnings using two approaches to determine the accuracy of the proxy of permanent earnings. Determination of permanent earnings through the stock price and the latter by using the accounting profit.

Occupational change, employer change, internal migration, and earnings.

Science.gov (United States)

Krieg, R G

1997-02-01

"In this paper I use microdata from the [U.S.] Panel Study of Income Dynamics to measure the financial returns to intercounty and interstate migration for individuals in a temporal framework accounting for gains that accrue over time.... To account for the indirect effects of migration on earnings, explanatory variables are created by interacting migration status with: (1) occupational change, (2) employer change and (3) changes in both occupation and employer. These interaction terms are then included in the earnings functions. Earnings are estimated for three years subsequent to the migration decision to account for the financial returns to migration accruing over time. Results indicate that, when estimating earnings, the use of a simple migration dummy variable will mask the indirect effects of migration on earnings." excerpt

The male-female earnings gap for nurses in Germany: A pooled cross-sectional study of the years 2006 and 2012.

Science.gov (United States)

Muench, Ulrike; Dietrich, Hans

2017-07-14

Nursing is one of the largest occupations for women in every country. Evidence suggests a substantial male-female pay gap for registered nurses in the U.S., possibly contributing to disparities between genders more broadly. Differences in motivation and skills between men and women have long been considered important factors in the gender earnings gap, but these factors are difficult to measure. Because of country specific educational pathways and limited upward job mobility in Germany, nurses tend to be more homogenous in their motivation to work and their work skills compared to the U.S. To study male-female earnings in the nursing labor market in Germany. This is a pooled cross-sectional study of survey data collected for the years 2006 and 2012. We used a representative survey of nurses (n=828) who are active labor force participants. In a multivariate ordinary least squares regression, the analysis estimated the log of monthly earnings for male and female nurses. The full model accounted for demographic, human capital, and geographic characteristics, in addition to employment characteristics, such as hours worked, additional education obtained, years of nursing experience, years of labor market experience, career inactivity, years with the employer, and responsibilities at work, among other factors. We conducted follow-up analyses to test alternative explanations for the pay gap, examining earnings for nurses who no longer worked in nursing and testing potential differences in motivation with the likelihood of working nightshifts and length of time with current employer. Unadjusted monthly earnings for full-time male nurses were 30% higher, or 700 Euros more, than monthly earnings for full-time female nurses. In the fully adjusted analysis, male nurses out-earned female nurses by approximately 9.3%, or 260 Euros per month. Follow-up analyses suggested that better outside options exist for male than female nurses in the German labor market, while we found no

On-the-job training and qualification of nuclear power plant personnel. Proceedings of a specialists' meeting. Working material

International Nuclear Information System (INIS)

1996-01-01

The topic of this meeting , on-the-job training, was selected by the International Working Group on Training and Qualification of Nuclear Power Plant Personnel, during their most recent meeting in 1994. This International Working Group is made up of representatives from all Member States who have operating nuclear power plants. This Group felt that there was a need to provide a forum for exchange of information among specialists from Member States on the topic of on-the-job training, and further that the Agency should publish the proceedings of this meeting for the use of those specialists who were not able to attend. Refs, figs, tabs

18 CFR 367.4360 - Account 436, Appropriations of retained earnings.

Science.gov (United States)

2010-04-01

..., Appropriations of retained earnings. 367.4360 Section 367.4360 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4360 Account 436, Appropriations of retained earnings. This account must include appropriations of retained earnings as follows: (a) Appropriations required...

The HTR modular power reactor system. Qualification of fuel elements and materials

International Nuclear Information System (INIS)

Heidenreich, U.; Breitling, H.; Nieder, R.; Ohly, W.; Mittenkuehler, A.; Ragoss, H.; Seehafer, H.J.; Wirtz, K.; Serafin, N.

1989-01-01

For further development of the HTR modular power reactor system (HTR-M-KW), the project activities for 'Qualification of fuel elements and materials' reported here cover the work for specifying the qualifications to be met by metallic and ceramic materials, taking into account the design-based requirements and the engineered safety requirements. The fission product retention data determined for the HTR modular reactor fuel elements could be better confirmed by evaluation of the experiments, and have been verified by various calculation methods for different operating conditions. The qualification of components was verified by strength analyses including a benchmark calculation for specified normal operation and emergencies; the results show a convenient behaviour of the components and their materials. In addition, a fuel element burnup measuring system was designed that applies Cs-137 gamma spectroscopy; its feasibility was checked by appropriate analyses, and qualification work is in progress. The installation of a prototype measurement system is the task for project No. 03 IAT 211. (orig.) [de

Qualification of Electrical Components in Nuclear Power Plants. Management of Ageing

Energy Technology Data Exchange (ETDEWEB)

Spaang, Kjell [Ingemansson Technology AB, Goeteborg (Sweden); Staahl, Gunnar [Westinghouse Atom, Vaesteraas (Sweden)

2002-05-01

This report reviews R and D results and experiences forming the bases for the preparation of a report on management of ageing. It includes basic information and descriptions of value for persons who work with the questions and some data from investigations of the ageing characteristics of various materials: limit levels, dose-rate effects, activation energies, methods for condition monitoring, etc. This report is restricted to safety related components containing ageing sensitive parts, mainly organic materials (polymers). For components located in the containment, the possibilities of continuous supervision are limited. The accessibility for regular inspections is also limited in many cases. Therefore, the main part of this report deals with the qualification of such components. In addition, some material is given on qualification located outside containment with better possibilities for frequent inspection and supervision. A survey is made of activities, programs and tools for ageing qualification in connection with initial environmental qualification (type testing) as well as after installation (condition monitoring, extension of qualified life through on-going qualification). Tools are also given for supplementary ageing qualification of already installed components.

Qualification of Electrical Components in Nuclear Power Plants. Management of Ageing

International Nuclear Information System (INIS)

Spaang, Kjell; Staahl, Gunnar

2002-05-01

This report reviews R and D results and experiences forming the bases for the preparation of a report on management of ageing. It includes basic information and descriptions of value for persons who work with the questions and some data from investigations of the ageing characteristics of various materials: limit levels, dose-rate effects, activation energies, methods for condition monitoring, etc. This report is restricted to safety related components containing ageing sensitive parts, mainly organic materials (polymers). For components located in the containment, the possibilities of continuous supervision are limited. The accessibility for regular inspections is also limited in many cases. Therefore, the main part of this report deals with the qualification of such components. In addition, some material is given on qualification located outside containment with better possibilities for frequent inspection and supervision. A survey is made of activities, programs and tools for ageing qualification in connection with initial environmental qualification (type testing) as well as after installation (condition monitoring, extension of qualified life through on-going qualification). Tools are also given for supplementary ageing qualification of already installed components

Using the Pareto Distribution to Improve Estimates of Topcoded Earnings

OpenAIRE

Philip Armour; Richard V. Burkhauser; Jeff Larrimore

2014-01-01

Inconsistent censoring in the public-use March Current Population Survey (CPS) limits its usefulness in measuring labor earnings trends. Using Pareto estimation methods with less-censored internal CPS data, we create an enhanced cell-mean series to capture top earnings in the public-use CPS. We find that previous approaches for imputing topcoded earnings systematically understate top earnings. Annual earnings inequality trends since 1963 using our series closely approximate those found by Kop...

Can earnings manipulation create value?

OpenAIRE

Anton Miglo

2008-01-01

Existing literature usually considers earnings manipulation to be a negative social phenomenon. We argue that earnings manipulation can be a part of the equilibrium relationships between firm's insiders and outsiders. We consider an optimal contract between an entrepreneur and an investor where the entrepreneur is subject to a double moral hazard problem (one being the choice of production effort and the other being intertemporal substitution, which consists of transferring cash flows between...

Power Scaling of Petroleum Field Sizes and Movie Box Office Earnings.

Science.gov (United States)

Haley, J. A.; Barton, C. C.

2017-12-01

The size-cumulative frequency distribution of petroleum fields has long been shown to be power scaling, Mandelbrot, 1963, and Barton and Scholz, 1995. The scaling exponents for petroleum field volumes range from 0.8 to 1.08 worldwide and are used to assess the size and number of undiscovered fields. The size-cumulative frequency distribution of movie box office earnings also exhibits a power scaling distribution for domestic, overseas, and worldwide gross box office earnings for the top 668 earning movies released between 1939 and 2016 (http://www.boxofficemojo.com/alltime/). Box office earnings were reported in the dollars-of-the-day and were converted to 2015 U.S. dollars using the U.S. consumer price index (CPI) for domestic and overseas earnings. Because overseas earnings are not reported by country and there is no single inflation index appropriate for all overseas countries. Adjusting the box office earnings using the CPI index has two effects on the power functions fit. The first is that the scaling exponent has a narrow range (2.3 - 2.5) between the three data sets; and second, the scatter of the data points fit by the power function is reduced. The scaling exponents for the adjusted value are; 2.3 for domestic box office earnings, 2.5 for overseas box office earnings, and 2.5 worldwide box office earnings. The smaller the scaling exponent the greater the proportion of all earnings is contributed by a smaller proportion of all the movies: where E = P (a-2)/(a-1) where E is the percentage of earnings, P is the percentage of all movies in the data set. The scaling exponents for box office earnings (2.3 - 2.5) means that approximately 20% of the top earning movies contribute 70-55% of all the earnings for domestic, worldwide earnings respectively.

A comparison of ethical perceptions of earnings-management practices

Directory of Open Access Journals (Sweden)

Leonie Jooste

2011-12-01

Full Text Available In 1990, Bruns and Merchant (1990 surveyed earnings-management practices and asked the readership of the Harvard Business Review to rate the acceptability of those practices. Prior to the Bruns and Merchant (1990 study, the morality of short-term earnings-management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality and earnings-management practices. Despite increased research focusing on business ethics since 1990, there is little evidence that the profession is educating accountants about earnings-management practices. This study compares the results of studies on earnings-management practices. Students and business managers were surveyed at the Nelson Mandela Metropolitan University (NMMU and these results were compared to studies prior to the Sarbanes-Oxley Act 2002 in the USA. The aim of the study is to determine if there have been changes in attitudes towards earnings-management practices since the acceptance of the Sarbanes-Oxley Act.

Environmental/dynamic mechanical equipment qualification and dynamic electrical equipment qualification program (EDQP)

International Nuclear Information System (INIS)

Hunter, J.A.

1984-01-01

Equipment qualification research is being conducted to investigate acceptable criteria, requirements, and methodologies for the dynamic (including seismic) and environmental qualification of mechanical equipment and for the dynamic (including seismic) qualification of electrical equipment. The program is organized into three elements: (1) General Research, (2) Environmental Research, and (3) Dynamic Research. This paper presents the highlights of the results to date in these three elements of the program

Aspects of the working life of women in the nursing profession in South Africa: survey results.

Science.gov (United States)

Erasmus, B J; Brevis, T

2005-05-01

This article reports on a survey done among nurses registered with the South African Nursing Council. The survey was carried out in the last quarter of 2003. The purpose of the survey was to investigate aspects of the working life of women in the nursing profession in South Africa and to make recommendations on how their working environment could be improved. The important findings were that pay-related issues dominate as the main problem at work. Improving pay scales and being paid according to extra experience, responsibilities and qualifications could improve the nurses' working environment. Furthermore, training opportunities, medical insurance and equal opportunities should be addressed as a matter of urgency. In general, respondents had a positive attitude towards their job, which leaves the impression that nurses still regard their jobs as something they do for the sake of a service to the community and not only for the money they earn.

Aspects of the working life of women in the nursing profession in South Africa: survey results

Directory of Open Access Journals (Sweden)

BJ Erasmus

2005-09-01

Full Text Available This article reports on a survey done among nurses registered with the South African Nursing Council. The survey was carried out in the last quarter of 2003. The purpose of the survey was to investigate aspects of the working life of women in the nursing profession in South Africa and to make recommendations on how their working environment could be improved. The important findings were that pay-related issues dominate as the main problem at work. Improving pay scales and being paid according to extra experience, responsibilities and qualifications could improve the nurses’ working environment. Furthermore, training opportunities, medical insurance and equal opportunities should be addressed as a matter of urgency. In general, respondents had a positive attitude towards their job, which leaves the impression that nurses still regard their jobs as something they do for the sake of a service to the community and not only for the money they earn.

Job Search Methods: Consequences for Gender-based Earnings Inequality.

Science.gov (United States)

Huffman, Matt L.; Torres, Lisa

2001-01-01

Data from adults in Atlanta, Boston, and Los Angeles (n=1,942) who searched for work using formal (ads, agencies) or informal (networks) methods indicated that type of method used did not contribute to the gender gap in earnings. Results do not support formal job search as a way to reduce gender inequality. (Contains 55 references.) (SK)

Earnings and bank profitability in Nigeria

Directory of Open Access Journals (Sweden)

John N. N. Ugoani

2016-12-01

Full Text Available Bank earnings in form of retained profit help in the capital formation of banks. This is critical because capital inadequacy is often a cause of bank failures. During the banking crisis in Nigeria the gross earnings of many banks diminished considerably due to frauds and bad management. For example, in 2009 the Central Bank of Nigeria revoked the operating licences of fourteen banks which had huge nonperforming loans and were making losses. The fragility in the Nigerian banking system in the 1990s and beyond was compounded due to wide spread poor corporate governance practices and imprudent lending that led to the erosion of gross earnings and profitability. The study employed the exploratory research design. Data analyses were done through description statistics and the regression technique using the statistical package for the social sciences. The regression result was Y = 4.926 + 1.877x meaning that with an increase of 1 percent in gross earnings bank profitability increases by 1.88 percent. This is the crux of the study.

Investor reaction to strategic emphasis on earnings numbers: An empirical study

Directory of Open Access Journals (Sweden)

M. Shibley Sadique

2013-10-01

Full Text Available We analyze the earnings information and stock prices of S&P500 firms and find that investors following S&P500 stocks (i respond more to pro forma earnings than to GAAP earnings, (ii respond to an emphasis on pro forma earnings, and (iii are fixated on pro forma earnings. We provide the first direct evidence that a strategic emphasis on earnings numbers may affect return volatility. Further, our results do not support the argument that a larger investor response to Street earnings might be driven by large differences between the Street numbers and GAAP numbers.

Earnings Inequality in International Perspective

OpenAIRE

Peracchi, Franco

1999-01-01

The increase in dispersion of personal earnings in the USA has received considerable attention and has been analyzed extensively. The evidence for other countries is less systematic. There are a few comparative studies, but they tend to focus on descriptions of the overall distribution of income or earnings. This paper compares the USA with other countries in order to understand whether the US experience is relatively unique or is instead part of a global (or perhaps industrial countries) phe...

Two-Sample Two-Stage Least Squares (TSTSLS estimates of earnings mobility: how consistent are they?

Directory of Open Access Journals (Sweden)

John Jerrim

2016-08-01

Full Text Available Academics and policymakers have shown great interest in cross-national comparisons of intergenerational earnings mobility. However, producing consistent and comparable estimates of earnings mobility is not a trivial task. In most countries researchers are unable to observe earnings information for two generations. They are thus forced to rely upon imputed data from different surveys instead. This paper builds upon previous work by considering the consistency of the intergenerational correlation (ρ as well as the elasticity (β, how this changes when using a range of different instrumental (imputer variables, and highlighting an important but infrequently discussed measurement issue. Our key finding is that, while TSTSLS estimates of β and ρ are both likely to be inconsistent, the magnitude of this problem is much greater for the former than it is for the latter. We conclude by offering advice on estimating earnings mobility using this methodology.

Earnings Management: Obvious Phenomenon in Albanian Market

Directory of Open Access Journals (Sweden)

Teuta Llukani

2013-07-01

This paper is focused on reviewing the existing literature with regard to the Earnings Management in response to the growing pressure of investors, policy makers, and companies’ governance reform mechanisms to curb opportunistic behavior of the managers of these companies. It also examines the existence of this phenomenon in Albanian context as well as tests the importance of Modified Jones Model as an efficient tool for detection of abnormal accruals, used as a proxy for earnings management. The results show that firms in the Albanian market are engaged in earnings management initiatives.

REGULATION OF NATIONAL QUALIFICATIONS SYSTEMS

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Anna A. Muravyeva

2014-01-01

Full Text Available The paper looks into the diverse aspects of qualifications system regulation, designed for balancing the supply and demand in the labor and educational service markets. Both the objects and mechanisms of such regulation are described. Special attention is given to institutions, involved in regulation of qualifications, and their jurisdiction. Another emphasis is on the industry-related regulation of qualifications which proved to be effective both on the national and European level. Such structures were first established on the national levels to regulate the qualifications and ensure their comparability and compatibility, given the economic globalization and growing labor and academic mobility. The author points out the role of the ministries of education and labor in maintaining a steady qualifications system, and outlines the positive experience of Great Britain using the industry councils for continuing development of qualifications system.

Immigrant-Native Differences in Earnings Mobility Processes

DEFF Research Database (Denmark)

Ahmad, Nisar; Esmaeilzadeh, Rayhaneh; Hansen, Jørgen

2014-01-01

This study compares the earnings mobility between immigrants and natives within and between Denmark and Canada. Both countries have different labour market conditions and immigration history which leads to an interesting comparison of earning mobility processes. The paper employs a dynamic...

Immigrant-Native Differences in Earnings Mobility Processes

DEFF Research Database (Denmark)

Ahmad, Nisar; Esmaeilzadeh, •Rayhaneh

2009-01-01

This study compares the earnings mobility between immigrants and natives within and between Denmark and Canada. Both countries have different labour market conditions and immigration history which leads to an interesting comparison of earning mobility processes. The paper employs a dynamic...

Social Desirability Bias and Earnings Management around the World

Directory of Open Access Journals (Sweden)

Niszczota Paweł

2015-09-01

Full Text Available In this paper we test whether inter-country variation in individuals’ tendency to conform, as measured by the Lie (social desirability scale used in the Eysenck Personality Questionnaire, can explain differences in the propensity to employ corporate earnings management around the world. Such a link is feasible, given that survey data suggest executives tend to be under severe pressure to meet earnings benchmarks, to which they often succumb by engaging in earnings management (to the detriment of the company’s long-term prospects. We hypothesize that in countries where the propensity to act in a socially desirable (outsider-satisfying way is stronger, earnings management should be more prevalent. Research results support our hypothesis, and demonstrate the existence of a positive relationship between the prevalence of earnings management in a country and the mean score of individuals from that country on the Eysenck Lie scale, which further evidences that capital market pressure is a significant determinant of earnings management.

Qualification of γ-heating calculation in nuclear reactors

International Nuclear Information System (INIS)

Ravaux, Simon

2013-01-01

During the last few years, the γ-heating issue has gained in stature, mainly for the safety of the 3. generation reactors in which a stainless steel reflector is inserted. The purpose of this work is the qualification of the needed tools for calculation of the γ-heating in the nuclear reactors. In a nuclear reactor, all the photons are directly or indirectly produced by the neutron-matter interactions. Thus, the first phase of this work is a critical analysis of the photon production data in the standard nuclear data library. New evaluations have been proposed to the next version of the JEFF library after that some omissions have been found. They have partly been accepted for JEFF-3.2. Two particle-transport codes are currently developed in the CEA: the deterministic code APOLLO2 and the Monte Carlo code TRIPOLI4. The second part of this work is the qualification of both these codes by interpreting an integral experiment called PERLE. The experimental set-up is made by a LWR pin assembly surrounded by a stainless steel reflector in which the γ-heating is measured by Thermo-luminescent Detector (TLD). A calculation scheme has been proposed for both APOLLO2 and TRIPOLI4 in order to calculate the TLD's responses. Comparisons between calculations and measurements have shown that TRIPOLI4 gives a satisfactory estimation of the γ-heating in the reflector. These discrepancies are within the experimental 1 σ uncertainty. Before the qualification, APOLLO2 has been previously validated against TRIPOLI4 reference calculation. This validation gives an estimation of the bias due to the deterministic approximations of the transport equation resolution. The qualification has shown that the discrepancies between APOLLO2 predictions and TLD's measurements are in the same range as experimental uncertainties. (author) [fr

48 CFR 252.234-7002 - Earned Value Management System.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Earned Value Management... of Provisions And Clauses 252.234-7002 Earned Value Management System. As prescribed in 234.203(2), use the following clause: Earned Value Management System (APR 2008) (a) In the performance of this...

18 CFR 367.2150 - Account 215, Appropriated retained earnings.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 215, Appropriated retained earnings. 367.2150 Section 367.2150 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the amount of retained earnings that has been appropriated or...

Measuring the effect of managerial ability on earning quality

Directory of Open Access Journals (Sweden)

Jamal Bahri Sales

2015-09-01

Full Text Available This paper presents an empirical investigation to measure the effect of managerial ability on earning quality on selected firms listed on Tehran Stock Exchange over the period 2007-2013. The proposed study uses data envelopment analysis to measure the relative efficiency of selected firms where Sales is considered as output and Cost of goods (COGS, Selling, General and Administrative Expenses (SG&A, Net Property Plant and Equipment (PPE, Net operating Leases (OpsLease, Research & Development (R&D, Purchased Good will (Goodwill and Other intangible assets (OtherIntan are considered as inputs. Earning quality in this survey consists of three parts of quality of accruals, earnings and earnings forecast persistence. The results of our survey have indicated that managerial ability influences positively on earning quality.

Training for the qualification and competence of nuclear power plant personnel. Working material

International Nuclear Information System (INIS)

1993-01-01

This document contains summaries of the presentations prepared for the IAEA Review Meeting ''Training for the Qualification and Competence of Nuclear Power Plant Personnel''. The individual contributors have been indexed separately for the database. Refs, figs and tabs

The Gender Earnings Gap: Some International Evidence

OpenAIRE

Francine D. Blau; Lawrence M. Kahn

1992-01-01

This paper uses micro-data to analyze international differences in the gender pay gap among a sample of ten industrialized nations. We particularly focus on explaining the surprisingly low ranking of the U.S. in comparison to other industrialized countries. Empirical research on gender pay gaps has traditionally focused on the role of gender-specific factors, particularly gender differences in qualifications and differences in the treatment of otherwise equally qualified male and female worke...

Developing a Qualifications Structure for the Finance Services Industry in Malaysia and Beyond

Science.gov (United States)

Manshor, Amat Taap; Chong, Siong Choy; Cameron, Roslyn

2014-01-01

The development of qualifications systems and frameworks assists in promoting lifelong learning and work-based recognition systems. Several nations in the Asian Pacific region have established national qualifications frameworks across their respective educational sectors (e.g., Australia, New Zealand, Hong Kong, Malaysia and the Philippines),…

48 CFR 1852.234-2 - Earned Value Management System.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Earned Value Management... and Clauses 1852.234-2 Earned Value Management System. As prescribed in 1834.203-70(b) insert the following clause: Earned Value Management System (NOV 2006) (a) In the performance of this contract, the...

Education, work and earnings of Peruvian women.

Science.gov (United States)

King, E M

1996-01-01

This study describes trends in educational attainment among women in Peru, and examines the determinants of educational attainment, labor force participation and employment, and earnings. Data were obtained from the Peruvian Living Standards Survey among a sample of 5644 women aged 20-59 years. Findings indicate that parents' educational variables had a positive and statistically significant relationship with the educational attainment of their daughters. The impact declined over time from older to younger cohorts. School reforms improved women's access to education. Education became more universal and compulsory over time. Daughters of mothers with white collar occupations had higher levels of schooling than farmers' daughters. The effects of fathers' education was larger. There was a wider gap between farmers and nonfarmers. Textbooks, teachers, and number of grades offered were the only primary school inputs that showed any clear cohort trend in their effect on years of schooling. As primary schools became more available, textbooks had a greater impact on school attainment. The impact of textbooks was larger for women than for men. The number of grades offered had a large positive effect which increased across cohorts from older to younger. Findings suggest weak effects of school reforms on women's likelihood of participating in the paid or unpaid labor force. Years of schooling had a very small and negative effect on total labor force participation. Woman's paid employment was influenced by age, education and training, household characteristics, and family's unearned income. Educational attainment had a small positive effect on participation in paid employment for younger women and no effect for older women. The average rate of return in paid employment to primary education was about 12%. Primary education had the highest rate of return. The return to job tenure was higher for younger women.

Thoughts on Earned Value Assessments

Science.gov (United States)

Pido, Kelle

2009-01-01

This slide presentation reviews the concepts of Earned Value reporting and Earned Value Metrics (EVM) and the implementation for the Constellation Program. EVM is used to manage both the contract and civil service workforce, and used as a measure of contractor costs and performance. The Program EVM is not as useful for Level of Effort tasking, for either contractor, or civil service employees. Some issues and concerns in reference to EVM and the process for the use of EVM for Mission assurance are reviewed,

Educational Pairings, Motherhood, and Women's Relative Earnings in Europe.

Science.gov (United States)

Van Bavel, Jan; Klesment, Martin

2017-12-01

As a consequence of the reversal of the gender gap in education, the female partner in a couple now typically has as much as or more education compared with the male partner in most Western countries. This study addresses the implications for the earnings of women relative to their male partners in 16 European countries. Using the 2007 and 2011 rounds of the European Union Statistics on Income and Living Conditions (N = 58,292), we investigate the extent to which international differences in women's relative earnings can be explained by educational pairings and their interaction with the motherhood penalty on women's earnings, by international differences in male unemployment, or by cultural gender norms. We find that the newly emerged pattern of hypogamy is associated with higher relative earnings for women in all countries and that the motherhood penalty on relative earnings is considerably lower in hypogamous couples, but neither of these findings can explain away international country differences. Similarly, male unemployment is associated with higher relative earnings for women but cannot explain away the country differences. Against expectations, we find that the hypogamy bonus on women's relative earnings, if anything, tends to be stronger rather than weaker in countries that exhibit more conservative gender norms.

Development of equipment qualification requirements for NPP instrumentation and control systems

International Nuclear Information System (INIS)

Siora, A. A.; Reshetitskij, S. V.; Harybin, A. V.

2012-01-01

The main stages of equipment qualification are presented. The aim of the work is to ensure compatibility between Ukrainian and international requirements. A comparison with US NRC requirements has been done. The approach in equipment qualification is presented for the resistance to: irradiation; dust; seismic motion, vibrations and mechanical impact; environmental impact (temperature, humidity, pressure); power supply parameters etc., as well as the technological testing

Trends in the earnings gender gap among dentists, physicians, and lawyers.

Science.gov (United States)

Nguyen Le, Thanh An; Lo Sasso, Anthony T; Vujicic, Marko

2017-04-01

The authors examined the factors associated with sex differences in earnings for 3 professional occupations. The authors used a multivariate Blinder-Oaxaca method to decompose the differences in mean earnings across sex. Although mean differences in earnings between men and women narrowed over time, there remained large, unaccountable earnings differences between men and women among all professions after multivariate adjustments. For dentists, the unexplained difference in earnings for women was approximately constant at 62% to 66%. For physicians, the unexplained difference in earnings for women ranged from 52% to 57%. For lawyers, the unexplained difference in earnings for women was the smallest of the 3 professions but also exhibited the most growth, increasing from 34% in 1990 to 45% in 2010. The reduction in the earnings gap is driven largely by a general convergence between men and women in some, but not all, observable characteristics over time. Nevertheless, large unexplained gender gaps in earnings remain for all 3 professions. Policy makers must use care in efforts to alleviate earnings differences for men and women because measures could make matters worse without a clear understanding of the nature of the factors driving the differences. Copyright © 2017 American Dental Association. Published by Elsevier Inc. All rights reserved.

FEMALE EARNINGS AND DIVORCE RATES:SOME AUSTRALIAN EVIDENCE

OpenAIRE

Bruce Phillips; William Griffiths

2002-01-01

The purpose of this paper is to examine whether female earnings have influenced divorce rates in Australia, using state-level data for the past four decades. Following a recent study by Ressler and Waters (2000), which concludes from comparable US data that female earnings and divorce rates may be jointly endogenous, initial testing is performed to identify whether female earnings can be treated as exogenous. A Hausman specification error test finds no evidence of a simultaneous relationship ...

Earned Value Management (EVM) Implementation Handbook

Science.gov (United States)

Terrell, Stefanie M.; Richards, Brad W.

2018-01-01

The purpose of this handbook is to provide Earned Value Management (EVM) guidance for the effective application, implementation, and utilization of EVM on NASA programs, projects, major contracts and subcontracts in a consolidated reference document. EVM is a project management process that effectively integrates a project?s scope of work with schedule and cost elements for optimum project planning and control. The goal is to achieve timely and accurate quantification of progress that will facilitate management by exception and enable early visibility into the nature and the magnitude of technical problems as well as the intended course and success of corrective actions.

NFC based Equipment Qualification Management (NEQM) system preventing counterfeit and fraudulent item

Energy Technology Data Exchange (ETDEWEB)

Chang, C.K., E-mail: ckchang@kings.ac.kr [KEPCO International Nuclear Graduate School, Ulsan (Korea, Republic of); Lee, K.J., E-mail: klee@khu.ac.kr [Kyung Hee Univ., Seoul (Korea, Republic of)

2014-07-01

Qualification of equipment essential to safety in nuclear power plants (NPPs) ensures its capability to perform designated safety functions on demand under postulated service conditions. However, a number of incidents identified by the NRC since 1980s catalysed the US nuclear industry to adopt standard precautions to guard against counterfeit items. The purpose of this paper is to suggest the NFC (Near Field Communication) based equipment qualification management system preventing counterfeit and fraudulent items. The NEQM (NFC based Equipment Qualification Management) system work with the support of legacy systems such as PMS (Procurement Management System) and FMS (Facility management System). (author)

NFC based Equipment Qualification Management (NEQM) system preventing counterfeit and fraudulent item

International Nuclear Information System (INIS)

Chang, C.K.; Lee, K.J.

2014-01-01

Qualification of equipment essential to safety in nuclear power plants (NPPs) ensures its capability to perform designated safety functions on demand under postulated service conditions. However, a number of incidents identified by the NRC since 1980s catalysed the US nuclear industry to adopt standard precautions to guard against counterfeit items. The purpose of this paper is to suggest the NFC (Near Field Communication) based equipment qualification management system preventing counterfeit and fraudulent items. The NEQM (NFC based Equipment Qualification Management) system work with the support of legacy systems such as PMS (Procurement Management System) and FMS (Facility management System). (author)

Post-Service Earnings of Vietnam-Era Veterans.

Science.gov (United States)

1987-12-01

vets, for ihany faictors that civilian waces . 1contribLitC to earnings. f5 S. Bolin. Hess & Little Reereosion analysis Use of military trainingiI! %1...changes in the economy on the lifetime earnings of the sample members. He concluded that average annual income had increased while the returns to an

The Earnings/Price Risk Factor in Capital Asset Pricing Models

Directory of Open Access Journals (Sweden)

Rafael Falcão Noda

2015-01-01

Full Text Available This article integrates the ideas from two major lines of research on cost of equity and asset pricing: multi-factor models and ex ante accounting models. The earnings/price ratio is used as a proxy for the ex ante cost of equity, in order to explain realized returns of Brazilian companies within the period from 1995 to 2013. The initial finding was that stocks with high (low earnings/price ratios have higher (lower risk-adjusted realized returns, already controlled by the capital asset pricing model's beta. The results show that selecting stocks based on high earnings/price ratios has led to significantly higher risk-adjusted returns in the Brazilian market, with average abnormal returns close to 1.3% per month. We design asset pricing models including an earnings/price risk factor, i.e. high earnings minus low earnings, based on the Fama and French three-factor model. We conclude that such a risk factor is significant to explain returns on portfolios, even when controlled by size and market/book ratios. Models including the high earnings minus low earnings risk factor were better to explain stock returns in Brazil when compared to the capital asset pricing model and to the Fama and French three-factor model, having the lowest number of significant intercepts. These findings may be due to the impact of historically high inflation rates, which reduce the information content of book values, thus making the models based on earnings/price ratios better than those based on market/book ratios. Such results are different from those obtained in more developed markets and the superiority of the earnings/price ratio for asset pricing may also exist in other emerging markets.

Economic and demographic effects on working women in Latin America.

Science.gov (United States)

Psaharopoulos, G; Tzannatos, Z

1993-01-01

This analysis of women's work conditions in Latin America includes a description of general trends in female labor force participation in 15 Latin American countries based on census data between 1950 and 1990. Also examined are pay differentials by gender and whether gender alone or individual characteristics of women workers accounted for the sex-wage gap. More extensive treatment is available in the author's other 1992 publications. Trends indicate that marriage and children were important factors determining whether women were in the labor force or not. The probability of being in the labor force was reduced by 50% for married women, and each child reduced the probability by 5%. When marriage and children were controlled for, age had a positive effect on probability of participation. Urban female heads of household had a positive effect on women's labor force participation. The higher a woman's educational qualification, the greater the probability of being in the work force. Earnings increased with increased educational level. An increase of 1 year of schooling for women contributed to an increase in female earnings of 13.1. Investment in education for women has a higher yield for women than for men. Policies that directly or indirectly improve women's employment opportunities, particularly when families are being formed, can have wide distributional effects. Also unresolved was an explanation for why female participation increased during periods of recession and why women are rewarded more for educational effort than men. The suggestion was that public sector employment, which included many women in the labor force, is distorting results.

Earned Value Management System

Data.gov (United States)

US Agency for International Development — EVMS is a system for measuring project performance and progress in an objective manner by supporting earned value management. EVMS has the ability to combine...

The Earnings Gap between Women and Men.

Science.gov (United States)

Women's Bureau (DOL), Washington, DC.

The size of the earnings gap between men and women has not changed substantially in recent years. The sustained earnings differential contrasts significantly with recent gains women have made in the job market. Several factors contribute to the wage differences: (1) The majority of women are in lower-paying occupations and lower-status jobs even…

Marketization, occupational segregation, and gender earnings inequality in urban China.

Science.gov (United States)

He, Guangye; Wu, Xiaogang

2017-07-01

This article analyzes a large sample of the 2005 population mini-census data and prefecture-level statistics of China to investigate gender earnings inequality in the context of economic marketization, paying special attention to the changing role of occupational segregation in the process. We approximate marketization by employment sectors and also construct an index of marketization at the prefecture level. Results show that, despite the tremendous economic growth, marketization has exacerbated gender earnings inequality in urban China's labor markets. Gender earnings inequality is the smallest in government/public institutions, followed by public enterprises, and then private enterprises. The gender inequality also increases with the prefecture's level of marketization. Multilevel analyses show that occupational segregation plays an important role in affecting gender earnings inequality: the greater the occupational segregation, the more disadvantaged women are relative to men in earnings in a prefecture's labor market. Moreover, the impact of occupational segregation on gender earnings inequality increases with the prefectural level of marketization. These findings contribute to understanding the dynamics of gender earnings inequality and have important implications for policy to promote gender equality in urban China. Copyright © 2016 Elsevier Inc. All rights reserved.

Cameco sees improved earnings through nine months

International Nuclear Information System (INIS)

1991-01-01

Cameco Corporation says it had net earnings of $29 million in the first nine months of this year, compared to a profit of $5.4 million in the same period last year. The 1990 earnings do not include a $60.2 million gain on the sale of Cameco's Rabbit Lake assets. The increased earnings, the company says, reflected lower interest expense, gains on foreign exchange and improved product margins. Uranium concentrate sales volumes were virtually unchanged from last year, but sales revenues rose 5.6%, largely due to the mix of contracts, as Cameco continued to avoid the spot market, as it has since 1988, in favour of seeking longer term contracts at better prices

EARNINGS MANAGEMENT, AUDIT QUALITY AND LEGAL ENVIRONMENT: AN INTERNATIONAL COMPARISON

Directory of Open Access Journals (Sweden)

Mehmet Unsal Memis

2012-01-01

Full Text Available This paper investigates the relationship between earnings management-audit quality and earnings management-legal system quality by using 1507 firms’ observations from listed companies in private firms across different 8 emerging countries. Consistent with previous research, differentiation between Big 4 and non-Big 4 audit firms are used as a audit quality proxy and discretionary accruals are used to measure the earnings management. According to the results, only for Brazilian and Mexican companies, there is significant relationship between the discretionary accruals and audit quality. For the other countries there is not significant relationship. Furthermore efficiency of the legal system helps decrease earnings management incentives. Along with results, the big four auditors do not constrain the earnings management incentives in every emerging country but effective legal system does. In this analysis we used other earnings management related variables like the size of the firms, leverage, lagged ROA of the firms which have loss in the previous year and Tobin Q as control variables.

PENGARUH PREMANAGED EARNINGS DAN DIVIDEN YANG DIHARAPKAN TERHADAP PRAKTIK MANAJEMEN LABA

Directory of Open Access Journals (Sweden)

Rosalia Anita Wibiksono

2015-06-01

Full Text Available This study aims to determine whether the companies paying dividend in the previous year (payers are more likely to perform earnings management than companies that do not (non-payers in order to meet the expected dividend. The study also examines the impact of premanaged earnings and expected dividend on earnings management practices. Sample used in this research are manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The findings suggest that there is a significant negative relationship between premanaged earnings and discretionary accruals, and a significant positive relationship between the expected dividends and discretionary accruals. This study concludes that dividend is important determinant of earnings thresholds. However, dividend is not a unique motivation to perform earnings management.

The feminization of foreign currency earnings: women's labor in Sri Lanka.

Science.gov (United States)

Samarasinghe, V

1998-01-01

This paper considers women's participation in foreign currency earning activities in Sri Lanka. The author first analyzes the structure of women's participation patterns in the major foreign currency earning activities in the country, including consideration of their wage levels and the impact of ethnicity, age, educational levels, and skills upon the different components of those activities in which women participate. She then probes the applicability for Sri Lanka of Guy Standing's argument that structural adjustment policies (SAP) have triggered a change in labor force practices leading to a feminization through flexible labor. Many studies have shown that cutbacks in subsidies mandated by SAPs and initiated in the 1980s among developing countries have adversely affected poor women. Women have adjusted to the new situation in a variety of ways, ranging from cutting their household budgets for basic needs to seeking income-generating work in the informal sector and participating in labor-intensive manufacturing activities. In closing, the author assesses the degree to which the new demands made upon women resulting from the effect of SAPs upon their households have stimulated women's increasing participation in foreign currency earning activities.

18 CFR 367.4390 - Account 439, Adjustments to retained earnings.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 439, Adjustments to retained earnings. 367.4390 Section 367.4390 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4390 Account 439, Adjustments to retained earnings. (a...

5 CFR 302.403 - Qualifications for promotion.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Qualifications for promotion. 302.403... EMPLOYMENT IN THE EXCEPTED SERVICE Selection and Appointment; Reappointment; and Qualifications for Promotion § 302.403 Qualifications for promotion. In determining qualifications for promotion with respect to an...

THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT

Directory of Open Access Journals (Sweden)

Supriyaningsih Supriyaningsih

2016-05-01

Full Text Available Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.

Corporate Governance Quality and Earnings Management: Evidence from Jordan

Directory of Open Access Journals (Sweden)

Sinan S. Abbadi

2016-06-01

Full Text Available This paper investigates the effect of corporate governance quality on earnings management in Jordan. Using a panel data set of all industrial and service firms listed on Amman Stock Exchange (ASE during the period 2009-2013; this paper provides evidence that earnings management is affected negatively by corporate governance quality. In particular; the results show that earnings management is affected negatively by overall categories of governance index represented by board of director, board meeting, Audit and nomination and compensation committee. Furthermore, results suggest that corporate governance quality has increased over time. Thus, its ability to constrain earnings management has also increased. It is recommended to industrial and service companies to boost their compliance with corporate governance code to improve the integrity and reliability of financial reports. This paper fills a gap in the literature by providing evidence about the effect of corporate governance quality on earnings management in Jordan as an emerging economy.

Information asymmetry, mutual funds and earnings management: Evidence from China

Directory of Open Access Journals (Sweden)

Yunhao Dai

2013-09-01

Full Text Available This paper investigates how information asymmetry and mutual fund ownership affect listed companies’ earnings management. We show that (1 reducing information asymmetry improves firms’ earnings management behavior; (2 relative to short-term mutual funds, long-term mutual funds promote earnings quality by adopting a monitoring role; and (3 by dividing firms into high/low information asymmetry groups, we find that the information environment significantly increases the effect of long-term mutual funds on firms’ earnings management. In this paper, we provide new evidence for the role that institutional investors play in a typical emerging capital market. Our results have clear policy implications: to increase earnings quality, it is essential to improve information transparency and develop long-term institutional investors.

Self-Employment, Earnings, and Sexual Orientation

OpenAIRE

Jepsen, Christopher; Jepsen, Lisa K.

2017-01-01

Although many studies document differences by sexual orientation in earnings and other labor-market outcomes, little is known about differences in self-employment. Our study contributes to both the self-employment literature and sexual-orientation literature by analyzing differences in self-employment rates and earnings by sexual orientation. Gay men are less likely to be self-employed than married men, whereas lesbians are equally likely to be self-employed as married women. We find that gay...

Re-qualification of MTR-type fuel plates fabrication process

International Nuclear Information System (INIS)

Elseaidy, I.M.; Ghoneim, M.M.

2010-01-01

The fabricability issues with increased uranium loading due to use low enrichment of uranium (LEU), i.e. less than 20 % of U 235 , increase the problems which occur during compact manufacturing, roll bonding of the fuel plates, potential difficulty in forming during rolling process, mechanical integrity of the core during fabrication, potential difficulty in meat homogeneity, and the ability to fabricate plates with thicker core as a means of increasing total uranium loading. To produce MTR- type fuel plates with high uranium loading (HUL) and keep the required quality of these plates, many of qualification process must be done in the commissioning step of fuel fabrication plant. After that any changing of the fabrication parameters, for example changing of any of the raw materials, devises, operators, and etc., a re- qualification process should be done in order to keep the quality of produced plates. Objective of the present work is the general description of the activities to be accomplished for re-qualification of manufacturing MTR- type nuclear fuel plates. For each process to be re-qualified, a detailed of re-qualification process were established. (author)

The french safety approach regarding equipment qualification

International Nuclear Information System (INIS)

Jalouneix, J.; Deletre, G.; Henry, J.Y.; Rousseau, L.

1989-10-01

The qualification of the equipment, used in France on nuclear reactors and reactor components, is discussed. The approach on safety involves the qualification of mechanical and electrical components, under operating and under seismic conditions. The principles of the qualification program and the list of the equipment concerned, are given. The conditions in which qualification tests are performed and the methods applied, are summarized. The actions for preserving the qualification procedures, are considered

Aircraft impact qualification of RBMK systems and components. Technical report. Rev. 00, May 1999

International Nuclear Information System (INIS)

1999-01-01

In the present report, the problem of qualification procedures of electrical equipment with respect to the dynamic excitation subsequent to an aircraft impact (ACC) on a Nuclear Power Plant (NPP) is approached, within the context of IAEA Benchmark on vulnerability of equipment and structures of RBMK-type NPP against the aircraft impact. After a short description of the main objectives of the work and the relevant area of concern (Chapter 1), the safety related equipment more commonly installed in a NPP are grouped in few classes, according to widely accepted classification criteria and the relevant failure modes are described (Chapter 2). Taking as reference a deeply studied RBMK reactor (Ignalina NPP), an overview of its main characteristics and of the equipment ensemble housed in is given in Chapter 3. An overview of the worldwide most used qualification standards for safety related equipment for NPPs is reported in Chapter 4, and a comparison of the practices used in Europe for the qualification of safety related electrical and I and C equipment is described with special attention to seismic and impact qualification (Chapter 5). In the hypothesis that the equipment to qualify against impact excitation has been already qualified against seismic excitation, the problems relevant to the different nature of earthquake and shock phenomena are listed, together with the main criteria to implement a procedure which, based on standardized shock pulses, could be applied for ACC qualification purposes (Chapter 6). Consequently, a possible ACC qualification procedure is outlined (Chapter 7) and the interface data (data coming from numerical analysis and seismic qualification, to be used for ACC qualification purposes) are listed (Chapter 8). Finally, the main conclusions of the work are described (Chapter 9). The main references are listed in Chapter 10. (author)

Working for Industry. An Introduction to Workplace Assessment and the National Qualifications Framework.

Science.gov (United States)

New Zealand Qualifications Authority, Wellington.

This booklet explains the operation of New Zealand's National Qualifications Framework (NQF) and its relationship to workplace assessment. Discussed first is the NQF's mission of encouraging people to continue their education and training after secondary school and permitting flexibility in where and how people train. The role of the NQF in…

Environmental qualification program for new designs

International Nuclear Information System (INIS)

Doerffer, K.

2007-01-01

Qualification of nuclear power plant equipment and components important to safety (ITS) is an integral part of the design process. The qualification methodology differs based on the severity of service conditions (operational and ambient), to which the ITS equipment is exposed. In Canada, the licensing requirements for environmental qualification for new designs are governed by the Canadian Standard Association (CSA) standard, N290.13-2005 titled 'Environmental Qualification of Equipment for CANDU Nuclear Power Plants' and the pre-consultation draft, 'Requirements for Design of Nuclear Power Plants'(DRD), issued for trial use by the Canadian Nuclear Safety Commission (CNSC) in March 2005. This paper will describe AECL's current Environmental Qualification program developed to comply with the above licensing requirements as applied to new designs. The focus will be given to qualification of ITS systems structures and components (SSC) to harsh conditions occurring due to the Design Basis Accidents (DBA). (author)

Earnings, Uncertainty, and the Self-Employment Choice

DEFF Research Database (Denmark)

Le Maire, Daniel; Schjerning, Bertel

2007-01-01

-employed can retain earnings and thereby transfer income across tax-years. Secondly, expected income level and income variance are important determinants in choice of occupation. Thirdly, men put more emphasis on expected earnings level, while women appears more risk averse, which contribute to explain why......This paper investigates the relationship between self-employment choice, expected earnings, and uncertainty. Several interesting results emerge from our analysis on Danish longitudinal register data: Firstly, self-employed (taxable) personal income bunch at kink points in the tax system since self...... fewer women are self-employed. Finally, our results suggest that non-western immigrants are marginalized into self-employment. Occupational choice, self-employment, wage-di¤erentials, income uncertainty, risk aversion, overcon…dence, self-selection, gender di¤erences.  ...

Internal migration, earnings, and the importance of self-selection.

Science.gov (United States)

Ahmed, A M; Sirageldin, I

1994-01-01

This paper analyzes the impact of internal migration on earnings within the human capital model framework. Since migrants constitute a non-random sample of population, the endogenous nature of migration decision warrants necessary correction for the selectivity bias in their earnings function. The Mincer-type earnings model is thus augmented to determine the extent of this bias. Besides estimating the standard Mincerian earnings model, the paper also attempts to verify the learn-as-you-go proposition by introducing migration duration variables in the earnings model. Based on the household level Population, Labor Force, and Migration (1979-80) survey data, the analysis yields the following important conclusions: (i) the data allowed a meaningful estimation of Mincerian earnings function for migrants and non-migrants; (ii) the level of schooling was one of the important determinants of the distribution of income both for migrants and nonmigrants--the four categorical variables of education were in general statistically significant with expected signs, implying that the hypothesis of a positive relationship between income and education was accepted; (iii) the rates of return to education improved systematically with higher levels of education, thus confirming the notion that education serves as a signalling device; (iv) the age-income profile was almost linear for migrants but showed concavity for nonmigrants; (v) the presence of sample-selection was observed for migrants; and (vi) even after controlling for the influence of personal characteristics, i.e., education and experience, the long-standing migrants earned relatively more at the destination than the more recent migrants.

Modification of perseverative responding that increased earnings but impeded skill acquisition in a job-skills training program.

Science.gov (United States)

DeFulio, Anthony; Iati, Carina; Needham, Mick; Silverman, Kenneth

2009-01-01

Adults in a therapeutic workplace working on a computerized keyboarding training program earned vouchers for typing correct characters. Typing technique was evaluated on review steps. Participants could pass the review and earn a bonus, or skip the review and proceed with no bonus. Alternatively, participants could continue practicing on the same step. Participants persistently repeated the same step, which halted progress through the program but allowed them to increase their rate of responding and, as a result, their earnings. Blocking the initiation of practice on review steps and removing payment for practice initiated after prompts (extinction) both produced rapid progress through the program. These results underscore the importance of careful arrangement of the contingencies in adult education programs.

Post-earnings announcement drift in Greece

OpenAIRE

Forbes, William; Giannopoulos, George

2015-01-01

This paper presents evidence regarding the post-earnings announcement drift (PEAD) anomaly for the Greek market in the years 2000–2006 (covering earnings announcements in the years 2001–2007). The impact of the introduction of International Financial Reporting Standards on the size and prevalence of the PEAD anomaly is examined. Unlike recent evidence for the US market we find PEAD to be\\ud alive and well, and of growing importance in our Greek sample. It may be the adoption of international ...

Non-destructive testing. The current state of standards and qualification and certification for leak testing

International Nuclear Information System (INIS)

Tamura, Yoshikazu

2011-01-01

Domestic standards of the leak testing are enacted as one of Japan Industrial Standards. The conformity is advanced between these domestic standards and ISO (International Organization for Standardization) standard. ISO9712 (Non-destructive testing-Qualification and certification of personnel) was revised to include the leak testing of qualification and certification in 2005. The preparation working group of qualification and certification for leak testing is planning start aiming at the system in one and a half years. (author)

5 CFR 319.302 - Individual qualifications.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Individual qualifications. 319.302... Individual qualifications. Agency heads are delegated authority to approve the qualifications of individuals appointed to SL and ST positions. The agency head must determine that the individual meets the...

BOARD OF DIRECTORS STRUCTURE AND EARNINGS MANAGEMENT: BIST MANUFACTURING CASE

Directory of Open Access Journals (Sweden)

Hüseyin TEMİZ

2018-01-01

Full Text Available The aim of this study is to investigate association between firms’ board structure (independent members, audit comittee, female membership and board of directors size and earnings management. For the purpose of investigating associations four different earnings management models were used. In addition, four hypotheses were tested in the context of the study.  Within the scope of the study, data covering the years 2012 - 2016 belonging to the firms operating in the BIST Manufacturing Sector were used. According to results there is a relationship between the proportion of independent members in the board and earnings management practices based on accrual and sales manipulation. Obtained results confirm that the increase in the proportion of female members on the board reduces earnings management practices based on cash flow and sales manipulation. There is also evidence that an increase in the size of the board reduces earnings management practices based on cash flow and income manipulation. There is no supporting evidence that the proportion of audit comittee members reduces earnings management practices.

FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

Directory of Open Access Journals (Sweden)

Pei-Hui Hsu

2016-04-01

Full Text Available Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010. In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms with more Level 3 assets and liabilities (i.e., less value relevant fair value measurement are more likely to recognize positive unrealized gains to meet or beat analyst forecast target. In addition, we find that only firms with weak corporate governance disclose more Level 3 fair value liabilities and recognize unrealized gains into reported earnings to meet or beat analyst forecast target. This evidence suggests that managers manipulate the disclosure of fair value measurement in order to manage reported earnings via the adoption of fair value option.

Accounting ethics – an empirical investigation of managing short-term earnings

Directory of Open Access Journals (Sweden)

Leonie Jooste

2011-05-01

Full Text Available Short-term earnings are managed in most, if not all, companies. The management of short-term earnings is vulnerable to misinterpretation, manipulation or deliberate deception even if these misleading accounting practices are prohibited by accounting regulations. Hence, the problem with managing short-term earnings is that it becomes an ethical practice, regardless of who is or may be affected by the practice or the information that flows from it. As a result of the publicity received by Enron and WorldCom on financial failures and fraud, and the subsequent legislation, the Sarbanes-Oxley Act in 2002, students are expected to understand the morality issues of earnings-management practices. Therefore, the ethics of earnings-management practices affects the accounting educator. Accounting students and business managers were surveyed and the findings indicated that there is no significant difference between gender regarding the ethicality of twenty earning management practices. The results, however, show that there is a significant difference between the perceptions of business managers and students regarding the morality of earnings-management practices. However, no significant differences were found between genders.

VHDL basics applied design by SIPAC qualification system

International Nuclear Information System (INIS)

Park, In Ha; Mun, Da Cheol; Lee, Gwang Yeob

2005-12-01

This book has six chapters, which are about Flowrian of SIPAC qualification system including internet CAD system and remote server service, logic circuit on design and qualification of device such as gate circuit, multiplex and decoder, order logic circuit with D type flip-flop design and qualification and Rom and RAM's design and qualification, finite state machine such as odd checker, sequence detector, test clock generator and traffic light controller, design and qualification about data path, design of application circuit. It has two appendixes on install and the way to use SIPAC qualification system and remote service for SIPAC qualification system.

Human Capital, Social Classes, and the Earnings Determination Process in Brazilian Agriculture.

Science.gov (United States)

Neves, Jorge A.; Haller, Archibald O.; Fernandes, Danielle C.

This paper examines the process of earnings determination in the agricultural sector of Brazil. Among the main causal factors analyzed are human capital (education and work experience), labor market segmentation, gender, social class position, level of development/modernization, and concentration of land ownership. Data on individuals employed in…

Who Marries Differently-Aged Spouses? Earnings, Ability and Appearance

OpenAIRE

Mansour, Hani; McKinnish, Terra

2012-01-01

In direct contrast to conventional wisdom and most economic models of gender differences in age of marriage, we present robust evidence that men and women who are married to differently-aged spouses are negatively selected. Earnings analysis of married couples in the 1970, 1980, 1990 and 2000 Decennial Censuses finds that male earnings decrease with within-couple age difference, regardless of whether the man is older or younger than his wife. In contrast, female earnings increase with within-...

The Audit Committee Characteristics and Earnings Quality: Evidence from Jordan

Directory of Open Access Journals (Sweden)

Allam Mohammed Mousa Hamdan

2013-12-01

Full Text Available The aim of the paper is to investigate the relationship between audit committee characteristics and earnings management. Samples in the study included 50 industrial companies listed on the Amman Stock Exchange ASE. Two models were used to measure earnings quality: one which depends on earnings continuity as an indication of quality, and one which depends on the decrease of discretionary accruals of quality, using pooled data regression for the two tests (Ordinary Least Squares OLS and Binary Logit. The study found that there was an influence of some standard characteristics of the audit committee on earnings quality.

18 CFR 367.2161 - Account 216.1, Unappropriated undistributed subsidiary earnings.

Science.gov (United States)

2010-04-01

..., either debit or credit, of undistributed retained earnings of subsidiary companies since their... account, this account must be debited and account 216, Unappropriated retained earnings (§ 367.2160..., Unappropriated undistributed subsidiary earnings. 367.2161 Section 367.2161 Conservation of Power and Water...

Earnings management environment : with the case of Troms Kraft

OpenAIRE

Nødset, Ingrid Foss

2012-01-01

In this paper I examine the topic of earnings management and use a case example. In the first part of the paper I review theory on two closely related topics - earnings management and fraud - and present and discuss incentives, methods, typical indications and frequency of earnings management in the financial statements. I continue to describe the frameworks and laws that apply to revenue recognition and how income is recognized in the power industry, as this is especially relevant for the ca...

Relative changes in earned income five years after diagnosis with diabetes

DEFF Research Database (Denmark)

Cleal, Bryan; Panton, Ulrik Haagen; Willaing, Ingrid

2017-01-01

$ 924 (3.03%) among women. The effect was generally largest in the youngest age-group, in lower earners and among men. CONCLUSIONS: The results clearly indicate that a diagnosis of diabetes has a significant impact on earnings. Age and earnings at the time of diagnosis appear to play a moderating role.......,090 people with diabetes were included in the study and matched to 91,090 controls in the general population. The analysis revealed highly significant loss of earnings for people with diabetes when compared with people without diabetes, with an overall relative loss of US $ 3694 (8.01%) among men and US......OBJECTIVE: With previous studies indicating that diabetes affects employment status and lifetime earnings, the aim of this study was to determine the impact on earnings in the immediate period after diagnosis. Recognising that earnings and employment status are dynamic over the life course, we...

The DWPF waste form qualification program

International Nuclear Information System (INIS)

Marra, S.L.; Plodinec, M.J.

1994-01-01

Prior to the introduction of radioactive feed into the Defense Waste Processing Facility for immobilization in borosilicate glass an extensive waste qualification program must be completed. The DWPF must demonstrate its ability to comply with the Waste Acceptance Product Specifications. This ability is being demonstrated through laboratory and pilot scale work and will be completed after the full operation of the DWPF using various simulated feeds

The impact of mothers' earnings on health inputs and infant health.

Science.gov (United States)

Mocan, Naci; Raschke, Christian; Unel, Bulent

2015-12-01

This paper investigates the impact of mothers' earnings on birth weight and gestational age of infants in the U.S. It also analyzes the impact of earnings on mothers' consumption of prenatal medical care, and their propensity to smoke and drink during pregnancy. The paper uses census division-year-specific skill-biased technology shocks as an instrument for mothers' earnings and employs a two-sample instrumental variables strategy. About 14 million records of births between 1989 and 2004 are used from the Natality Detail files along with the CPS Annual Demographic Files from the same period. The results reveal that an increase in weekly earnings prompts an increase in prenatal care of low-skill mothers (those who have at most a high school degree) who are not likely to be on Medicaid, and that earnings have a small positive impact on birth weight and gestational age of the newborns of these mothers. Specifically, if a mother's earnings double, this produces a weight gain of the newborn by about 100g and an increase in gestational age by 0.7 weeks. An increase in earnings does not influence the health of newborns of high-skill mothers (those with at least some college education). Variations in earnings have no impact on birth weight for mothers who are likely to be on Medicaid. Copyright © 2015 Elsevier B.V. All rights reserved.

Family migration and relative earnings potentials

DEFF Research Database (Denmark)

Foged, Mette

2016-01-01

of husband centered migration. Couples are more likely to migrate if household earnings potential is disproportionally due to one partner, and families react equally strongly to a male and a female relative advantage in educational earnings potential. These results are driven by households with a strong......A unitarian model of family migration in which families may discount wives’ private gains is used to derive testable predictions regarding the type of couples that select into migrating. The empirical tests show that gender neutral family migration cannot be rejected against the alternative...

The Islamic Capital Market Response to the Real Earnings Management

Directory of Open Access Journals (Sweden)

Rita Yuliana

2017-06-01

Full Text Available This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM. REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979 to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.

EARNINGS MANAGEMENT: DETERMINANT FACTORS AND STOCK PRICE IN DEVELOPING MARKET

Directory of Open Access Journals (Sweden)

Zaenal Fanani

2017-03-01

Full Text Available The aim of this study was to prove whether manager coped its earnings for the purpose ofinformative or target opportunistic. Research also investigated whether investment opportunity setinfl uenced the choice of manager to report as opportunistic to hide performance, or to report earningmore informative concerning with debt, political cost, market share, and earning. Sample of thisresearch was chosen by using purposive sampling of 350 manufacturing business listed in the JakartaStock Exchange, started from 1997 up to 2002. Structural Equation Modeling (SEM by using programof Analysis of Moment Structures (AMOS was considered as the appropriate statistical technique toexamine pattern relation of formed model. The results showed that earning management conductedby manager in Developing Market such as Indonesia represented informative earning managementwhich meant all investors had more own belief in earning reporting, but this research could notprove that company owning high investment opportunity set tended to conduct informative earningmanagement.

The influence of enterprise resource planning (ERP) systems' performance on earnings management

Science.gov (United States)

Tsai, Wen-Hsien; Lee, Kuen-Chang; Liu, Jau-Yang; Lin, Sin-Jin; Chou, Yu-Wei

2012-11-01

We analyse whether there is a linkage between performance measures of enterprise resource planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyse how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced.

5 CFR 844.402 - Restoration of earning capacity.

Science.gov (United States)

2010-01-01

... occupied immediately before retirement. The income limitation for most disability annuitants is based on... same as income for the purposes of the Internal Revenue Code. (2) Income earned from one source is not offset by losses from another source. Income earned as wages is not reduced by a net loss from self...

Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs

Directory of Open Access Journals (Sweden)

Erica Yip

2011-09-01

Full Text Available Recently, Francis, Nanda and Olsson (2008 proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the firm’s ethical predisposition. We argue that the relationship between CSR reporting and earnings management is context-specific and we consider one particular context, the political environment. We test our hypotheses by regressing earnings management on CSR disclosure while controlling for other factors that may affect the level of earnings management. We find a significant relationship between CSR reporting and earnings management, and more specifically, we find evidence of a negative (complementary relationship in the oil and gas industry while we find evidence of a positive (substitutive relationship in the food industry. The evidence supports the view that the relationship between CSR reporting and earnings management is affected by the political environment and not by ethical considerations.

Establishment of nuclear equipment qualification system

International Nuclear Information System (INIS)

Joo, Po Kook; Lim, Nam Jin; Lee, Young Gun

2003-04-01

This study is carried out by KEARI(Korea Atomic Energy Research Institute) as the lead organization in cooperation with KIMM(Korea Institute of Machinery and Materials), KTL(Korea Testing Laboratory) and KRISS(Korea Research Institute of Standards and Science) to construct a basis of efficient management of nuclear equipment qualification business by expanding test equipment of each of participating organization, and developing qualification technologies. As for KIMM, control system of large scale shaker was replaced with advanced system, and LOCA(Loss of Coolant Accident) test facility was installed. KTL is now capable of conducting seismic tests of nuclear I and C as a result of installation of seismic test equipment during the first two project years. KRISS participated in the Project with a view to have large scale EMI test equipment and related technologies. In parallel with expansion of test equipment, a industrial-educational-research cooperation committee, as an intermediate step toward integrated equipment qualification system to maximize the usage of test equipment, was established and cooperation methods were investigated. As a result, Korea Nuclear Equipment Qualification Association, an corporate juridical person, was established. Research on development of thermal and radiation aging test technology of nuclear materials was carried out by Hanyang University and SECO(Saehan Engineering and Qualification Co., Ltd.). Integrated Equipment Qualification Database was developed which contains material test data, equipment qualification data and other EQ related informations. Standard qualification procedures were developed in order for test laboratories and manufacturers to establish design requirements and to efficiently perform tests

The effect of non-recurring items on analysts’ earnings forecasts

Directory of Open Access Journals (Sweden)

Nan Li

2018-03-01

Full Text Available This article discusses the effects of non-recurring profits and losses on statement users’ decision-making processes from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms’ non-recurring earnings. We find that 1 non-recurring gains and losses can influence analysts’ earnings forecast revision; 2 compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed to changes in business scope; 3 if listed companies use non-recurring items to turn losses into gains during earnings management, it will weaken the effects of non-recurring items on analysts’ earnings forecast revision. The results suggest that non-recurring items that result from changes in business scope incorporate information that users need for the future operation of the business. This article verifies the information relevance of non-recurring items and provides evidence for the necessity of non-recurring item disclosure. Keywords: Non-recurring items, Earnings forecasts, Revisions

A Digital Analysis Of The Reported Earnings Of Asian Firms

OpenAIRE

Kathy H.Y. Hsu; Thomas E. Wilson, Jr.

2011-01-01

Prior research (Carslaw, 1988; Thomas, 1989) has noted unusual patterns in the frequency of occurrence of certain digits contained in reported earnings. Employing digital analysis, studies have found that managers in the U.S. and Australia may round reported earnings numbers to achieve income-smoothing objectives. This study extends prior literature by examining whether reported earnings of firms from six Asian countries: South Korea, Malaysia, Philippines, Singapore, Thailand and China follo...

Management Information & Control for Earnings

Data.gov (United States)

Social Security Administration — Provides the ability to track and manage earnings inquiries from the general public by automated selection of cases for quality review. It also provides Management...

Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies

Directory of Open Access Journals (Sweden)

Thomas Dilger

2015-10-01

Full Text Available Purpose – Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach – According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although several measurements for earnings management like abnormal accruals or income smoothing exist, this paper is predominantly using the distribution of net income scaled by total assets (RoA respectively total sales (RoS as earnings management measure. These earnings management measures have been selected as they can measure the frequency of earnings management in reality and no estimates are necessary. Findings – In general, analyses show that the distribution in earnings management intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS/US-GAAP, in case of this study no differences of earnings quality was observable. The other two variables yield in mixed results due to the robustness checks, which indeed questions the scaling variables for data-sets including the financial industries. Research limitations/implications – First, according to the chosen measurement parameter no distinct assertion concerning the reasons for execution or non-execution of earnings management can be deduced. Second, the method of earnings management's identification is not dividable and therefore real-, accounting-, legal- and illegal- earnings management cannot be identified. Third, the research results are just partially generalizable concerning representativity (e.g. other countries, non-market listed companies and taken for granted just for similar data-sets. Originality/value – Although prior

Pilot study approach and qualification dossier components

International Nuclear Information System (INIS)

Ammirato, F.; Ashwin, P.

2000-01-01

The aim of the Pilot Project is to evaluate the IAEA Guidelines and methodology for the benefit of IAEA Member States trough a simulation of qualification activities. The Project is based on a real component and available data - NPP Kozloduy unit 5, weld 3. The initial phase is limited to the Qualification dossier. The Project relies on the input from the team members and Member States. Team organization and responsibilities are presented. The components of the Qualification Dossier (technical specification, inspection procedure and preliminary review, qualification procedure) and their current status are also presented. A comparison is done with their qualification programs. The characteristics of performance demonstrations are discussed. The results show that the teamwork has been successful and the IAEA methodology covers all situations. It is expected that the End Project will become 'Benchmark's' for future qualification activities

Accrual-based and real earnings management and political connections

NARCIS (Netherlands)

Braam, G.J.M.; Nandy, M.; Weitzel, G.U.; Lodh, S.

2015-01-01

This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections. We argue that politically connected firms are more likely to substitute real earnings management for accrual-based earnings management than

Disparities in earnings and education in India

OpenAIRE

Rani, P. Geetha

2014-01-01

This paper studies the impact of different levels of education, religion, caste as well as the impact of living in urban and rural communities on earnings in India. Besides these conventional stratification, yet another academic caste which influence earnings-the English language ability, is also examined. The paper uses a large cross-section sample of India Human Development Survey to estimate Mincer and augmented Mincer equations. The rates of return estimates obtained in these data and met...

Impact of external job mobility and occupational job mobility on earnings

Energy Technology Data Exchange (ETDEWEB)

Wong, C.; Cheng, M.Y.; Lau, T.C.

2016-07-01

Purpose: The purpose of the study is to examine the relationship between external job mobility and occupational job mobility on earnings among engineers in Malaysia. Design/methodology/approach: Using curricular vitae data from a job agency, this paper tracks job mobility through job histories and examine how it affects earnings. Findings: Results obtained from regression analysis indicate that higher external job mobility will contribute to higher earnings, but occupational mobility will have adverse effect on earnings. Research limitations/implications: Limitation of the study is that the results are extrapolated from a self-report dataset. Practical implications: Nonetheless, the results give important implications to the Malaysian job market on how firm-specific skills and occupational specific skills are rewarded among engineers who actively seek for alternative employment online, and a guide to job applicants in career planning. Originality/value: The findings has also revealed important variables to be included in explaining high skill labor earnings in the context of Malaysian engineers, it serves as an important reference for future in modeling earnings.

Impact of external job mobility and occupational job mobility on earnings

International Nuclear Information System (INIS)

Wong, C.; Cheng, M.Y.; Lau, T.C.

2016-01-01

Purpose: The purpose of the study is to examine the relationship between external job mobility and occupational job mobility on earnings among engineers in Malaysia. Design/methodology/approach: Using curricular vitae data from a job agency, this paper tracks job mobility through job histories and examine how it affects earnings. Findings: Results obtained from regression analysis indicate that higher external job mobility will contribute to higher earnings, but occupational mobility will have adverse effect on earnings. Research limitations/implications: Limitation of the study is that the results are extrapolated from a self-report dataset. Practical implications: Nonetheless, the results give important implications to the Malaysian job market on how firm-specific skills and occupational specific skills are rewarded among engineers who actively seek for alternative employment online, and a guide to job applicants in career planning. Originality/value: The findings has also revealed important variables to be included in explaining high skill labor earnings in the context of Malaysian engineers, it serves as an important reference for future in modeling earnings.

House Price Growth When Children Are Teenagers: A Path to Higher Earnings? Working Paper No. 14-13

Science.gov (United States)

Cooper, Daniel; Luengo-Prado, María José

2014-01-01

This paper examines whether a rise in house prices that occurs immediately prior to children entering college has an impact on their earnings as adults. Higher house prices provide homeowners with additional funds to invest in their children's human capital. The results show that a 1 percentage point increase in house prices, when children are 17…

Earnings management through loss avoidance: Does South Africa have a good story to tell?

Directory of Open Access Journals (Sweden)

Mangakane Lehlogonolo Pududu

2016-03-01

Full Text Available The purpose of this study is to determine whether South African managers manage earnings to avoid reporting small losses (small earnings decreases. The study covers all the companies listed on the Johannesburg Stock Exchange (JSE from 2003 to 2011. In line with Burgstahler and Dichev (1997, the cross-sectional distributions of earnings and changes in earnings are examined and the distributions are shown in histograms. Previous research (using data from the United States has shown that the distribution curve for both the earnings and the change in earnings variable had noticeably fewer observations just below zero than would normally be expected, and a significantly higher number of observations just above zero. This pattern in the distributions suggests that managers manage reported earnings to ensure that earnings do not fall below a specific threshold, this being zero or the previous year’s performance. Interestingly, and in contrast with  the previous  literature, using the Burgstahler and Dichev (1997 research model of analysis, our results show no evidence in South Africa of managers managing earnings to avoid reporting small losses or small decreases in earnings. A possible reason for this could be the relatively smaller size of the JSE (compared with stock exchanges in the United States. In addition, and more important, is the possibility that investors and analysts in South Africa may be fixated on other performance indicators, such as revenue and headline earnings per share, rather than on earnings (profits.  This study adds to the limited research on earnings management in South Africa, which is a developing economy. Furthermore, previous research shows an inverse relationship between earnings management and earnings quality. The results of this study may therefore be useful to the users and the regulators of financial reports, both are concerned with earnings for the purposes of assessing the cost of capital and how companies

Personality, Education and Earnings

Science.gov (United States)

Silles, Mary A.

2010-01-01

Economists are only beginning to understand the relationship between personality traits and economic outcomes. This paper examines the influence of childhood social maladjustment on cognitive development, labor market earnings and career progression using longitudinal data drawn from the National Child Development Study. Net of differences in…

Earned Income Tax Credit

NARCIS (Netherlands)

F.M. van Oers; R.A. de Mooij (Ruud)

1998-01-01

textabstractIn recent policy discussions in the Netherlands, the Earned Income Tax Credit (EITC) has been put forward as an effective instrument to reduce the unemployment rate among low-skilled workers. Using the MIMIC model, this article shows that a targeted EITC at low incomes indeed seems

49 CFR 180.507 - Qualification of tank cars.

Science.gov (United States)

2010-10-01

... 49 Transportation 2 2010-10-01 2010-10-01 false Qualification of tank cars. 180.507 Section 180... QUALIFICATION AND MAINTENANCE OF PACKAGINGS Qualification and Maintenance of Tank Cars § 180.507 Qualification of tank cars. (a) Each tank car marked as meeting a “DOT” specification or any other tank car used...

Return of IEEE Std 627 and its Value to Equipment Qualification Programs

International Nuclear Information System (INIS)

Horvath, D.A.

2012-01-01

IEEE Std 627 ''Design Qualification of Safety Systems Equipment Used in Nuclear Power Generating Stations'' was issued to more generically establish qualification requirements in the form of a high level umbrella document. Efforts on this standard began in late 1975 at the request of the IEEE Nuclear Standards Management Board. In 1977 a joint ASME/IEEE agreement established responsibility for qualification and quality assurance standards preparation. ASME accepted responsibility for Quality Assurance and IEEE for qualification. In accordance with that agreement, IEEE completed the generic qualification standard in 1980. This document provided high level approaches, criteria, guidance, and principles for qualification of both electrical and mechanical equipment that at that time appeared in no other industry standard. IEEE Std 627-1980 was later reaffirmed in 1996. In 1986, ASME's Board on Nuclear Codes and Standards directed its Committee on Qualification of Mechanical Equipment (QME) to develop a standard for qualifying mechanical equipment. This task was completed in several parts during the time frame from 1992 to 1994. Partly in response to this activity, IEEE Std 627 was withdrawn in 2002. Later although withdrawn, it was found that IEEE Std 627 was continuing to be used and referenced by many entities both in the US and other countries including in ASME's QME-1-2002 ''Qualification of Active Mechanical Equipment Used in Nuclear Power Plants'', US NRC's NUREG-0800 Standard Review Plan Section 3.11, at least one reactor vendor's Design Certification Document (DCD), several international licensing documents, and elsewhere. As a result, in 2007, the IEEE Standards Board authorized Working Group 2.10 of Subcommittee 2 (Qualification) of the Power and Energy Society's Nuclear Power Engineering Committee to resurrect and update IEEE Std 627-1980 (Reaff 1996). The result was the culmination IEEE Std 627 in 2010. This paper will report on the eight improvements made

Inspection Qualification Centre in NPP 'Kozloduy'

International Nuclear Information System (INIS)

Mikhovski, M.

2000-01-01

In May 1999 according to the working plan of the IAEA project RER 4/020 and the decision of the NPP the Inspection Qualification Centre (IQC) has been established in order to provide examination services in the NPP. During year 1999 IVC (AEA Technology) in the framework of the DTI project provides consulting and technical assistance to the NPP, IQC, Bulgarian Academy of Sciences and Regulatory Authorities in setting up the IQC infrastructure. Now IQC work as an independent inspection body B type. The IQC activities for the period 1999-2000 are presented and further tasks are outlined

Seismic qualification of equipment in operating nuclear power plants: Unresolved Safety Issue A-46

International Nuclear Information System (INIS)

Chang, T.Y.

1987-02-01

The margin of safety provided in existing nuclear power plant equipment to resist seismically induced loads and perform their intended safety functions may vary considerably, because of significant changes in design criteria and methods for the seismic qualification of equipment over the years. Therefore, the seismic qualification of equipment in operating plants must be reassessed to determine whether requalification is necessary. The objective of technical studies performed under the Task Action Plan A-46 was to establish an explicit set of guidelines and acceptance criteria to judge the adequacy of equipment under seismic loading at all operating plants, in lieu of requiring qualification to the current criteria that are applied to new plants. This report summarizes the work accomplished on USI A-46. In addition, the collection and review of seismic experience data and existing seismic test data are presented. Staff assessment of work accomplished under USI A-46 leads to the conclusion that the use of seismic experience data provides the most reasonable alternative to current qualification criteria. Consideration of seismic qualification by use of experience data was a specific task in USI A-46. Several other A-46 tasks serve to support the use of an experienced data base. The principal technical finding of USI A-46 is that seismic experience data, supplemented by existing seismic test data, applied in accordance with the guidelines developed, can be used to verify the seismic adequacy of mechanical and electrical equipment in operating nuclear plants. Explicit seismic qualification should be required only if seismic experience data or existing test data on similar components cannot be shown to apply

Earning on Response Coefficient in Automobile and Go Public Companies

Directory of Open Access Journals (Sweden)

Lisdawati Arifin

2017-09-01

Full Text Available This study aims to analyze factors that influence earnings response coefficients (ERC, simultaneously and partially, composed of leverage, the systematic risk (beta, growth opportunities (market to book value ratio, and the size of the firm (firm size, selection of the sample in this study the author take 12 automakers and components that meet the criteria of completeness of the data from the year 2008 to 2012, entirely based on consideration of the following criteria: (1 the company's automotive and components are listed on the stock exchange, (2 have the financial statements years 2008-2012 (3 has a return data (closing price the first day after the date of issuance of the financial statements. This study uses secondary data applying multiple linear regression models to analyze and test the effect of independent variables on the dependent variable partially (t-test, simultaneous (f-test, and the goodness of fit (R-square on a research model. The result shows that leverage, beta, growth opportunities (market to book value ratio and size along with (simultaneously the effect on the dependent variable (dependent variable earnings response coefficients. Partially leverage negatively affect earnings response coefficients, partially beta negatively correlated earnings response coefficients, partially growth opportunities (market to book value ratio significant effect on earnings response coefficients, partially sized companies (firm size significantly influence earnings response coefficients.

Global health worker salary estimates: an econometric analysis of global earnings data.

Science.gov (United States)

Serje, Juliana; Bertram, Melanie Y; Brindley, Callum; Lauer, Jeremy A

2018-01-01

Human resources are consistently cited as a leading contributor to health care costs; however the availability of internationally comparable data on health worker earnings for all countries is a challenge for estimating the costs of health care services. This paper describes an econometric model using cross sectional earnings data from the International Labour Organization (ILO) that the World Health Organizations (WHO)-Choosing Interventions that are Cost-effective programme (CHOICE) has used to prepare estimates of health worker earnings (in 2010 USD) for all WHO member states. The ILO data contained 324 observations of earnings data across 4 skill levels for 193 countries. Using this data, along with the assumption that data were missing not at random, we used a Heckman two stage selection model to estimate earning data for each of the 4 skill levels for all WHO member states. It was possible to develop a prediction model for health worker earnings for all countries for which GDP data was available. Health worker earnings vary both within country due to skill level, as well as across countries. As a multiple of GDP per capita, earnings show a negative correlation with GDP-that is lower income countries pay their health workers relatively more than higher income countries. Limited data on health worker earnings is a limiting factor in estimating the costs of global health programmes. It is hoped that these estimates will support robust health care intervention costings and projections of resources needs over the Sustainable Development Goal period.

ENIQ: European Network for Inspection Qualification

International Nuclear Information System (INIS)

Champigny, F.; Crutzen, S.; Lemaitre, P.

1995-01-01

Many countries are currently considering their own approach to inspection qualification and are carefully assessing experience to date. ENIQ, which stands for European Network for Inspection Qualification, groups the major part of the utilities in Western Europe. The general objective of ENIQ is to coordinate and manage at European level expertise and resources for the assessment and qualification of NDE inspection techniques and procedures, primarily for nuclear components. Also non-nuclear heavy duty components will be considered. Within ENIQ there is a growing consensus of opinion on the general principles of a European approach towards inspection qualification. In this paper the main activities, organization and actual status of ENIQ will be discussed

Professional Exam as a Tool for Forming the Trajectory of Improving the Qualification of an Employee

Directory of Open Access Journals (Sweden)

Egorov I.

2017-11-01

Full Text Available The results of the study of the provisions of the Federal Law "On Independent Qualification Assessment", of an explanatory note to the draft of the Federal Law "On Independent Qualification Assessment", of a number of other normative legal acts regarding the objectives and procedure for the implementation of an independent assessment of qualifications, including a professional exam, the use of its results, are described. On the basis of the analysis of a number of research works on the improvement of the qualifications of employees and the development of the system of continuous education, conclusions were drawn on an objective assessment by the legislator of a permanent increase in the requirements for the qualification of workers and the consequent need for continuous improvement of their qualifications, including the development of a continuous education system. Proposals have been formulated to introduce amendments to the legislation of the Russian Federation aimed at forming a recommendation for an employee to select existing resources for the self-alignment of an individual set of competences with a personalized offer of support options from the educational and professional structures - the trajectory of improving the qualification of an employee..

Within- and cross-firm mobility and earnings growth

DEFF Research Database (Denmark)

Frederiksen, Anders; Halliday, Timothy; Koch, Alexander Karl

While it is well established that both promotions within firms and mobility across firms lead to substantial earnings progression, few studies offer an integrated analysis of the effects of these two types of mobility on earnings growth. To do this, we exploit a large Danish panel data set and te...... deductable pension contributions and more expensive real estate or financed consumption where interest is tax deductable....

Chapter No.8. Personnel qualification and training

International Nuclear Information System (INIS)

2002-01-01

The overall training system and the development projects of training the staff of all categories from NPP V-1, NPP V-2 Bohunice, SE-VYZ and NPP Mochovce were the subject of UJD's attention. During 2001 following inspections were carried out on nuclear personnel training: - PP's Bohunice: an inspection focused on compliance with requirements for staff qualifications and compliance with the prescribed training of Bohunice plant staff; - Mochovce NPP: an inspection focused on compliance with the requirements for staff qualifications and compliance with the prescribed training of NPP Mochovce staff; - SE-VYZ: an inspection focused on compliance with the requirements for staff qualifications and compliance with the prescribed training of SE-VYZ staff. Training the staff of the NPP's Bohunice: - The fundamental and periodical theoretical training as sure as the fundamental and periodical simulator training is carried out by the VUJE Training centre in Trnava. - The fundamental practical training in the workplace and training for the change work- rank is carried at Bohunice plant. Training of the staff of the NPP Mochovce: - The fundamental and periodical theoretical training is carried out by the VUJE Training centre in Trnava. The fundamental practical training in the workplace and training for the change work- rank as well as the fundamental and periodical simulator training is carried at Mochovce plant. Based on a successful passing of examination before the examining committee, UJD issues a certificate on special professional skills of selected staff members of nuclear installations for specific activity for the given type of nuclear installation and for the following positions: 1. Scientific shift manager for start up with the right of manipulation; 2. Shift supervisor; 3. Unit supervisor; 4. Primary circuit operator; 5. Secondary circuit operator; 6. Reactor physicist; 7. Scientific shift manager for start up without the right of manipulation. Examinations of

Status on the Finnish activities regarding qualification of programmable automation systems

International Nuclear Information System (INIS)

Juslin, K.

1995-01-01

The research work on qualification of programmable automation system is described which describe the development of methods, tools and practices for the evaluation and licensing of safety critical programmable automation systems. 26 refs

Equipment qualification testing methodology research at Sandia Laboratories

International Nuclear Information System (INIS)

Jeppesen, D.

1983-01-01

The Equipment Qualification Research Testing (EQRT) program is an evolutionary outgrowth of the Qualification Testing Evaluation (QTE) program at Sandia. The primary emphasis of the program has been qualification methodology research. The EQRT program offers to the industry a research-oriented perspective on qualification-related component performance, as well as refinements to component testing standards which are based upon actual component testing research

14 CFR 121.453 - Flight engineer qualifications.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Flight engineer qualifications. 121.453... REQUIREMENTS: DOMESTIC, FLAG, AND SUPPLEMENTAL OPERATIONS Crewmember Qualifications § 121.453 Flight engineer qualifications. (a) No certificate holder may use any person nor may any person serve as a flight engineer on an...

Gender Earnings Gap among Young European Higher Education Graduates

Science.gov (United States)

Garcia-Aracil, Adela

2007-01-01

This paper examines the composition of the gender earnings gap among young European higher education graduates, with a particular focus on competencies controlling for individual background and job characteristics. The results show that much of the female worker's earnings advantage can be explained by job characteristics. With respect to the…

Becoming Adult Educators in theNordic-Baltic Region

DEFF Research Database (Denmark)

Milana, Marcella; Larson, Anne

their living by educating adults acquire the pedagogical qualifications the need, prior to employment.When looking at official requirements for teachers of adults we observe that teachers willing to work in field of general adult education, with few exceptions, are required an education as primary school...... of such policy, however, highlights that the qualification of people teaching in the Danish adult education and training system is seldom covered. Paradoxically, the increased stress, at national level, on the need for high quality adult education and training, rarely question how to ensure that those earning...... teacher or post-graduate teacher training for upper secondary school teachers rather then pedagogical qualifications in teaching adults. Not dissimilarly, in the field of vocationally oriented adult education, while both subject specific qualifications and professional experience are formally requested...

Share price reaction to earnings announcement on the JSE-ALtX: A ...

African Journals Online (AJOL)

of testing this concept has been the observation of stock market reaction to corporate ... earnings. Earnings also display management's competitiveness in profitably running a company ... drifts positively in the case of good announcements or negatively in the case of bad ... the gains from trading on annual earnings strategy.

Materials qualification for nuclear power plants

International Nuclear Information System (INIS)

Braconi, F.

1987-01-01

The supply of materials to be used in the fabrication of components submitted to pressure destined to Atucha II nuclear power plant must fulfill the quality assurance requirements in accordance with the international standards. With the aim of promoting the national participation in CNA II, ENACE had the need to adapt these requirements to the national industry conditions and to the availability of official entities' qualification and inspection. As a uniform and normalized assessment for the qualification of materials did not exist in the country, ENACE had to develop a materials suppliers qualification system. This paper presents a suppliers qualification procedure, its application limits and the alternative procedures for the acceptance of individual stock and for the stock materials purchase. (Author)

Returns to Qualification in Informal Employment: A Study of Urban Youth in Egypt

OpenAIRE

Frost, Jon

2008-01-01

Informal employment is a reality for roughly two-thirds of economically active youth in urban Egypt, and it has been argued to be correlated with poverty, poor working conditions, and few opportunities for advancement. This essay analyzes whether informal employment rewards job qualification measures, using survey data from 2006 and a Blinder-Oaxaca wage decomposition. After creating a taxonomy of formal, para-formal, and informal modes of qualification, it is shown that formal public and for...

Earnings Management and Valuation of Biological Assets

Directory of Open Access Journals (Sweden)

Ricardo Luiz Menezes da Silva

2015-01-01

Full Text Available The use of fair value to measure the worth of biological assets allows discretionary choices when using discounted cash flow in the absence of an active market, influencing the quality of accounting information. The objective of this study was to investigate evidence of earnings management among Brazilian companies that have adopted fair value based on the discounted cash flow method. The firms were investigated with regard to: a disclosure of the discount rate, b BM&FBovespa corporate governance levels; and c adherence to disclosure requirements in the Brazilian accounting standard CPC 29 (IAS 41. We analyzed 31 firms with significant biological assets from 2010 to 2012. The earnings management measurements were calculated according to the modified Jones, the Teoh, Welch and Wong (1998, and the KS models. The Mann-Whitney test of the means was applied and revealed evidence of greater earnings management for companies that use discounted cash flow, and the ones that least meet CPC 29 disclosure requirements, considering the KS model estimates. Regarding the other proposals, testing did not offer enough evidence of differences in discretionary accruals. In this sense, only hypotheses 1 and 4 are partially accepted, demanding more research in this area. We also present evidence in favor of adopting Exposure Draft ED/2013/08 Agriculture: Bearer Plants, Proposed amendments to IAS 16 and IAS 41, which proposes to measure biological assets at cost, because firms already following these rules showed lower earnings management in this study.

Listed companies’ income tax planning and earnings management: Based on China’s capital market

Directory of Open Access Journals (Sweden)

Nanwei Hu

2015-04-01

Full Text Available Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006, which require the listed companies to use the balance sheet liability method for the income tax accounting. Thus, it give us an opportunity to investigate the earnings management of listed companies from the perspective of income tax. Under the balance sheet liability method, because conforming earnings management strategies and nonconforming earnings management strategies have different income tax cost and the current income payable will also vary, the listed companies need to choose conforming earnings management and nonconforming earnings management. Our research just try to investigate the relationship between the listed companies’ income tax planning and earnings management on the background of this new system.Design/methodology/approach: Our research approach combines theoretical analysis and empirical analysis. This paper first make a deep theoretical analysis on the listed companies’ choice between pretax earnings management activities that have current income tax consequences (book-tax ‘conforming earnings management’ and earnings management activities that do not have current income tax consequences (book-tax ‘nonconforming earnings management’,and then we exemplify our theory. Next, we come up with two hypotheses based on the theoretical analysis, build up a restatement model and conduct the empirical examination. The empirical analysis employs the method of descriptive statistics and logistic regression.Findings: When engaging in earnings management, listed companies will trade off conforming and nonconforming earnings management from the perspective of income tax cost. We find that managers’ motivations and purposes will influence the choice. On the one hand, when companies are facing the punishment of the suspension or termination of the listing for three consecutive losses, they will have a great incentive to

Gender Inequalities in Employment and Wage-earning among Economic Migrants in Chinese Cities

Directory of Open Access Journals (Sweden)

Qin Min

2016-01-01

Full Text Available Background: Recent trends show an unprecedented feminisation of migration in China, triggered by the increasing demand for cheap labour in big cities and the availability of women in the labour market. These trends corroborate the evidence that non-agricultural work and remittance from urban labour migrants have become the major sources of rural household income. Objective: This paper investigates the extent of gender inequalities in job participation and wage earning among internal labour migrants in China. We hypothesize that female migrants in cities are economically more disadvantaged than male migrants in the job market. Methods: We use data from the 2010 National Migrant Dynamics Monitoring Survey conducted in 106 cities representing all 31 provinces and geographic regions. The study applies the standard Heckman two-step Probit-OLS method to model job participation and wage-earning, separately for 59,225 males and 41,546 females aged 16-59 years, adjusting for demographic and social characteristics and potential selection effects. Results: Female migrants have much lower job-participation and wage-earning potential than male migrants. Male migrants earn 26Š higher hourly wages than their female counterparts. Decomposition analysis confirms potential gender discrimination, suggesting that 88Š of the gender difference in wages (or 12Š of female migrant wage is due to discriminatory treatment of female migrants in the Chinese job market. Migrants with rural hukou status have a smaller chance of participation in the job market and they earn lower wages than those with urban hukou, regardless of education advantage. Conclusions: There is evidence of significant female disadvantage among internal labour migrants in the job market in Chinese cities. Household registration by urban and rural areas, as controlled by the hukou status, partly explains the differing job participation and wage earning among female labour migrants in urban China

Unintended Consequences: How Qualification Constrains Innovation

Science.gov (United States)

Brice, Craig A.

2011-01-01

The development and implementation of new materials and manufacturing processes for aerospace application is often hindered by the high cost and long time span associated with current qualification procedures. The data requirements necessary for material and process qualification are extensive and often require millions of dollars and multiple years to complete. Furthermore, these qualification data can become obsolete for even minor changes to the processing route. This burden is a serious impediment to the pursuit of revolutionary new materials and more affordable processing methods for air vehicle structures. The application of integrated computational materials engineering methods to this problem can help to reduce the barriers to rapid insertion of new materials and processes. By establishing predictive capability for the development of microstructural features in relation to processing and relating this to critical property characteristics, a streamlined approach to qualification is possible. This paper critically examines the advantages and challenges to a modeling-assisted qualification approach for aerospace structural materials. An example of how this approach might apply towards the emerging field of additive manufacturing is discussed in detail.

How do marital status, work effort, and wage rates interact?

Science.gov (United States)

Ahituv, Avner; Lerman, Robert I

2007-08-01

How marital status interacts with men's earnings is an important analytic and policy issue, especially in the context of debates in the United States over programs that encourage healthy marriage. This paper generates new findings about the earnings-marriage relationship by estimating the linkages among flows into and out of marriage, work effort, and wage rates. The estimates are based on National Longitudinal Survey of Youth panel data, covering 23 years of marital and labor market outcomes, and control for unobserved heterogeneity. We estimate marriage effects on hours worked (our proxy for work effort) and on wage rates for all men and for black and low-skilled men separately. The estimates reveal that entering marriage raises hours worked quickly and substantially but that marriage's effect on wage rates takes place more slowly while men continue in marriage. Together; the stimulus to hours worked and wage rates generates an 18%-19% increase in earnings, with about one-third to one-half of the marriage earnings premium attributable to higher work effort. At the same time, higher wage rates and hours worked encourage men to marry and to stay married. Thus, being married and having high earnings reinforce each other over time.

Establishment of an unrelated umbilical cord blood bank qualification program: ensuring quality while meeting Food and Drug Administration vendor qualification requirements.

Science.gov (United States)

Rabe, Fran; Kadidlo, Diane; Van Orsow, Lisa; McKenna, David

2013-10-01

Qualification of a cord blood bank (CBB) is a complex process that includes evaluation of multiple aspects of donor screening and testing, processing, accreditation and approval by professional cell therapy groups, and results of received cord blood units. The University of Minnesota Medical Center Cell Therapy Laboratory has established a CBB vendor qualification process to ensure the CBB meets established regulatory and quality requirements. The deployed qualification of CBBs is based on retrospective and prospective review of the CBB. Forty-one CBBs were evaluated retrospectively: seven CBBs were disqualified based on failed quality control (QC) results. Eight CBBs did not meet the criteria for retrospective qualification because fewer than 3 cord blood units were received and the CBB was not accredited. As of March 2012, three US and one non-US CBBs have been qualified prospectively. One CBB withdrew from the qualification process after successful completion of the comprehensive survey and subsequent failure of the provided QC unit to pass the minimum criteria. One CBB failed the prospective qualification process based on processing methods that were revealed during the paper portion of the evaluation. A CBB qualification process is necessary for a transplant center to manage the qualification of the large number of CBBs needed to support a umbilical cord blood transplantation program. A transplant center that has utilized cord blood for a number of years before implementation of a qualification process should use a retrospective qualification process along with a prospective process. © 2013 American Association of Blood Banks.

Reconciling Estimates of Earnings Processes in Growth Rates and Levels

DEFF Research Database (Denmark)

Daly, Moira; Hryshko, Dmytro; Manovskii, Iourii

The stochastic process for earnings is the key element of incomplete markets models in modern quantitative macroeconomics. It determines both the equilibrium distributions of endogenous outcomes and the design of optimal policies. Yet, there is no consensus in the literature on the relative...... magnitudes of the permanent and transitory innovations in earnings. When estimation is based on the earnings moments in levels, the variance of transitory shocks is found to be relatively high. When the moments in differences are used, the variance of the permanent component is relatively high instead. We...

A Hierarchical Linear Model for Estimating Gender-Based Earnings Differentials.

Science.gov (United States)

Haberfield, Yitchak; Semyonov, Moshe; Addi, Audrey

1998-01-01

Estimates of gender earnings inequality in data from 116,431 Jewish workers were compared using a hierarchical linear model (HLM) and ordinary least squares model. The HLM allows estimation of the extent to which earnings inequality depends on occupational characteristics. (SK)

Instrumentation qualification. Seismic qualification of C-E instrumentation equipment. Part One

International Nuclear Information System (INIS)

1977-05-01

A summary of the C-E seismic qualification program utilized to demonstrate the seismic design adequacy of the instrumentation and control equipment used in C-E supplied Nuclear Steam Supply Systems (NSSS) is presented. The report is divided into two parts. Part One includes the equipment seismic requirements and a description of the qualification methods. Part Two lists the specific equipment by nuclear station in which it is used and the equipment test results are summarized in a standard data sheet format to facilitate review. The seismic requirements are based on individual contract commitments with C-E customers and the NRC Standard Review Plan, Section 3.10 ''Seismic Qualification of Category I Instrumentation and Electrical Equipment.'' Equipment is qualified for use in a seismic environment where damage potential to the equipment is less than or equal to that simulated seismic environment to which it has been qualified. The anticipated Safe Shutdown Earthquake (SSE) environment at the inservice location of equipment should be confirmed by each applicant as not exceeding that to which it is qualified

THE ROLE OF EARNINGS PERSISTENCE IN VALUATION ACCURACY AND THE TIME HORIZON

Directory of Open Access Journals (Sweden)

Renê Coppe Pimentel

2016-02-01

Full Text Available Based on the assumption that earnings persistence has implications for both financial analysis and compensation contracts, the aim of this paper is to investigate the role of earnings persistence assuming that (i more persistent earnings are likely to be a better input to valuation models and (ii more persistent earnings are likely to serve as a proxy for long-term market and managerial orientation. The analysis is based on Brazilian listed firms from 1995 to 2013, and while we document strong support for the relevance of earnings persistence in financial analysis and valuation, we fail to document a significant relationship between earnings persistence and long-term value orientation. These results are sensitive to different specifications, and additional results suggest that firms’ idiosyncratic risk (total risk is relevant to explain the focus on short-term outcomes (short-termism across firms. The main contribution of this paper is to offer empirical evidence for the relevance of accounting numbers in both valuation and contractual theories in an emergent market.

Earning management in Brazilian financial institutions

Directory of Open Access Journals (Sweden)

Adriana Bruscato Bortoluzzo

2016-06-01

Full Text Available ABSTRACT The present study aims to study earnings management in a significant sample of 123 banks in the Brazilian market between 2001 and 2012. Given the important role that banks play in a country's economy, it is important to understand that there are discretionary factors involved in the reporting of a financial institution's profitability. Credit provisioning guidelines for Brazilian financial institutions are described in Resolution 2682/99 of the National Monetary Council (Conselho Monetário Nacional. Because of the discretion allowed in this resolution, loan loss provision is used as instrument of earnings management, which is not an illegal practice, but this behavior does affect the risk perception of agents and analysts, and they should be aware of it and understand it. We found that credit provisioning is used as an earnings management mechanism to smooth the net income of Brazilian financial institutions. Brazilian banks tend to avoid not only negative net income pre-loan loss provisions and taxes, but also negative net income pre-loan loss provisions and taxes in relation to the previous period. Contrary to the previous studies, it is not clear if banks avoid lower net income pre-loan loss provisions and taxes than a given peer group.

Ownership Structure and Earnings Management in periods of Executive Changes

DEFF Research Database (Denmark)

Sommer, Rasmus S.

This paper reports evidence of earnings management associated with non-routine executive changes in a Danish context. It is hypothesised that incoming executives in non-owner-controlled companies decrease earnings by means of discretionary accruals in the financial statements relating to the period...

Presentation of 2004 earnings

International Nuclear Information System (INIS)

2005-03-01

This presentation offers financial information on the AREVA Group earnings for the year 2004. With manufacturing facilities in over 40 countries and a sales network in over 100, Areva offers customers technological solutions for nuclear power generation and electricity transmission and distribution. The Group also provides interconnect systems to the telecommunications, computer and automotive markets. (A.L.B.)

Differences in the performance of health officers at the workplace according to their qualifications.

Science.gov (United States)

Kim, Yeong-Kwang; Yoon, Jin-Ha; Lee, Wanhyung; Kim, Jihyun; Lim, Sung-Shil; Won, Jong-Uk

2018-01-01

Health officers are an integral part of the occupational health service, and there have been studies to identify and improve the role of health officers in the workplace in order to improve the level of health care in the workplace. This study aimed to determine the contribution of health officers to the role of a health officer as prescribed by law and the percentage of health management work performed during work according to their qualifications. Questionnaires were distributed to a total of 4584 workplaces where health officers were hired, and a total of 806 copies (17.58%) were returned. Of these, 336 questionnaires were finally analyzed, after excluding questionnaires missing the main variables. Using the data, the difference of role contributions and the percentage of health care work performed during the whole day according to the qualification of the health officer was analyzed. Nurses were highly rated in the field of medical care, and industrial hygienists and air environmental engineers were highly rated in terms of chemicals and risk factor management. The percentage of health care work performed during the whole day differed according to the size of the workplace and industrial classification, but it was generally the lowest among air environmental engineers. Health officers play a very different role in the workplace depending on their qualification, and they need support for areas of other qualification. In order to effectively manage the health of the staff at a workplace, it is necessary to consider the development of a support system for small- and medium-sized enterprises and adjust the conditions of employment of the health officer according to the law.

Earning management: analysis of publications in brazilian accounting journals

Directory of Open Access Journals (Sweden)

Débora Gomes Machado

2014-06-01

Full Text Available The goal of this study is to identify characteristics, from the perspective of social networks, of the scientific literature on earning management in Brazilian accounting journals. Specifically, were identified: a authors and their social networks of scientific production; b researched topics, models for accruals detection, authors’ networks and the period studied; c methodological procedures used. A bibliometric survey, with a quantitative approach was performed through the analysis of 17 Brazilian accounting journals, since their first edition until the year 2010. Out of them, 10 published articles having the theme earning management in the title, abstract or keywords. The 32 identified articles were submitted to content analysis and then the data were presented from the perspective of social networks. The survey results show that: the authors and their social networks of production originates mostly from Universidade de São Paulo (USP; the most researched theme was the methods or means to conduct earnings management, and accruals measurement models, with emphasis on Kang and Sivaramakrishnan Model; the descriptive research, based on document and quantitative approach were the most commonly used forms in the articles researched. It is noteworthy that structural gaps are the topics, such as compensation plans, political costs and earnings management in different contractual environments. The research results can contribute to academia to highlight some features of the earnings management theme and its researchers, in the field of publications in Brazilian accounting journals.

Earthquake experience and seismic qualification by indirect methods in nuclear installations

International Nuclear Information System (INIS)

2003-01-01

In recent years, many operational nuclear power plants around the world have conducted seismic re-evaluation programmes either as part of a review of seismic hazards or to comply with best international nuclear safety practices. In this connection, Member States have called on the IAEA to carry out several seismic review missions at their plants, primarily those of WWER and RBMK design. One of the critical safety issues that arose during these missions was that of seismic qualification (determination of fitness for service) of already installed plant distribution systems, equipment and components. The qualification of new components, equipment and distribution systems cannot be replicated for equipment that is already installed and operational in plants, as this process is neither feasible nor appropriate. For this reason, seismic safety experts have developed new procedures for the qualification of installed equipment: these procedures seek to demonstrate that installed equipment, through a process of comparison with new equipment, is apt for service. However, these procedures require large sets of criteria and qualification databases and call for the use of engineering judgement and experience, all of which open the door to wide margins of interpretation. In order to guarantee a sound technical basis for the qualification of in-plant equipment, currently applied to 70% to 80% of all plant equipment, the regulatory review of this type of qualification process calls for a detailed assessment of the technical procedures applied. Such an assessment is the first step towards eliminating the risk of large differences in qualification results between different plants, operators and countries, and guaranteeing the reliability of seismic re-evaluation programmes. Bearing this in mind, in 1999, the IAEA convened a seminar and technical meeting on seismic qualification under the auspices of the IAEA Technical Co-operation programme. Altogether 66 senior experts attended the

Qualification of NDE personnel in the nuclear industry

International Nuclear Information System (INIS)

Epps, T.N.

1984-01-01

There has been evidence of ineffective programs for certifying nondestructive examination (NDE) personnel who conduct periodic inservice examinations in nuclear power plants under ASME Section XI Code requirements. This was brought to the attention of a group from the electric utility industry, the Electric Power Research Institute (EPRI), some NDE consultants and representatives from the American Society of Mechanical Engineers (ASME) by the Nuclear Regulatory Commission (NRC) in a May, 1982 meeting in Bethesda, Maryland. One problem pointed out by the NRC was the lack of a clear definition of qualification requirements for certification of NDE personnel who conduct ASME Section XI Inservice Inspection work in nuclear power plants. The NRC requested that the nuclear industry resolve this problem by formulating definitive qualification requirements for personnel certification that could be made an industry requirement. In June, 1982 the EPRI NDE Subcommittee held a general meeting for utility representatives to discuss the results of the May, 1982 meeting to develop a plan for industry response to the issue. The consensus was that an Ad Hoc Committee of utility representatives be convened to develop a document outlining qualification requirements for vertification of NDE personnel. The Ad Hoc Committee was formally convened on September 29, 1982

Overview of the IAEA's activity on ISI qualification

International Nuclear Information System (INIS)

Trampus, P.

2000-01-01

The IAEA Subprogram on Nuclear Power Planning, Implementation and Performance is presented. It's objective is to assist Member States in: planning nuclear power programmes in an integrated manner considering all necessary factors; systematically improving overall performance and competitiveness of NPPs trough entire service life with due regard to safety; applying technological/engineering best practices including QA/QM in all areas of nuclear power utilisation. International working group on life management of NPPs (IWG-LMNPP) has been established in 1975 with 26 Member States and 2 international organizations in order to provide the Director General with advice and opinions and the Member States with information, recommendations and support in life management issues.The technical co-operation program RER/4/020 'Advanced NDT of Primary Circuit Components' is presented.The pilot study is aimed to provide the participating Member States with practical advice how to apply the IAEA's qualification methodology. The target application is Technical Justification for UT of WWER-1000 RPV shell weld (unit 5 of 'Kozloduy NPP). The concept is to simulate the qualification process through assistance to establish qualification for a real NPP component, using real ISI, in a real regulatory environment. Interim results for Bulgaria are reported and further tasks are outlined

Nuclear energy electricity technical regulation on the qualification

International Nuclear Information System (INIS)

1995-01-01

It tells the range of application purpose and of the qualification. It describes how to qualify of the class 1 E equipment, which are type test, operating experience, analysis and combined method. Next it deals with qualification procedure, which are specification requirement, requirement of qualification program, type testing, operating experience, analysis and combined qualification, acceptance criteria modification and extension with qualified life, simulated test profiles and document about type test data, operating experience data and extrapolation.

Occupational injury and illness meet the labor market: lessons from labor economics about lost earnings.

Science.gov (United States)

Boden, Leslie I

2006-09-01

Recent labor economics studies in the United States and Canada have demonstrated that occupational injuries and illnesses often lead to substantial lost earnings for workers and their families. Other studies have shown substantial long-term lost earnings attributable to large-scale layoffs, where no health impairment has taken place. This article uses evidence from these and other studies of apparently different situations to draw inferences about how managers' actions and public policy choices can affect the costs of occupational injuries and illnesses. Although primary prevention remains the policy of choice, reduction in the impact of workplace injuries and illnesses can decrease the costs of these events and can provide substantial benefits. This article proposes two hypotheses and discusses the evidence for each: (a) Loss of the job held at the onset of illness or injury increases time off work and exacerbates workers' lost earnings. (b) Workers' losses may be substantially reduced by policies that encourage employers to rehire people recovering from or disabled by workplace injuries and illnesses.

Changing existing qualifications into outcomes-based qualifications ...

African Journals Online (AJOL)

Various workshops were facilitated to determine the outcomes of each level of our qualification, B Tech: Policing. This led to the formulation of a purpose statement, exit level outcomes and specific outcomes as well as assessment criteria and the critical outcomes embedded in each level identified. Using the specific ...

48 CFR 1553.209 - Contractor qualifications.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Contractor qualifications. 1553.209 Section 1553.209 Federal Acquisition Regulations System ENVIRONMENTAL PROTECTION AGENCY CLAUSES AND FORMS FORMS Prescription of Forms 1553.209 Contractor qualifications. ...

On relaxing the Mangasarian-Fromovitz constraint qualification

Czech Academy of Sciences Publication Activity Database

Kruger, A.Y.; Minchenko, L.; Outrata, Jiří

2014-01-01

Roč. 18, č. 1 (2014), s. 171-189 ISSN 1385-1292 R&D Projects: GA ČR GAP402/12/1309 Institutional support: RVO:67985556 Keywords : Nonlinear programming * Regularity conditions * Constraint qualifications * Lagrange multipliers * Mangasarian–Fromovitz constraint qualification * Constant rank constraint qualification Subject RIV: BA - General Mathematics Impact factor: 0.679, year: 2014 http://library.utia.cas.cz/separaty/2014/MTR/outrata-0426110.pdf

Growth Opportunities, Earnings Permanence and the Valuation of Free Cash Flow

Directory of Open Access Journals (Sweden)

Ahsan Habib

2011-12-01

Full Text Available This paper examines empirically the effect of firm growth opportunities and earnings quality on the market valuation of free cash flow, defined as the difference between operating cash flows and capital expenditures. Equity valuation theory prescribes that free cash flow should not be associated with stock returns because itdoes not add value. However, free cash flow could become a value-relevant construct in certain contexts. This study considers growth opportunities and transitory earnings as two such contexts and examines the valuation of free cash flow. An accounting-based valuation framework is developed where stock returns are regressed onfree cash flow interacted with growth and earnings quality proxies, after controlling for book values, dividends, and current earnings realisations. Findings reveal that firms with a positive free cash flow and attractive growth opportunities command a valuation premium. Furthermore, free cash flow is found to be positively associatedwith stock returns when earnings are transitory. The results are robust to alternative definitions of both free cash flow and growth opportunities.

5 CFR 317.502 - Qualifications Review Board certification.

Science.gov (United States)

2010-01-01

... REGULATIONS EMPLOYMENT IN THE SENIOR EXECUTIVE SERVICE Career Appointments § 317.502 Qualifications Review Board certification. (a) A Qualification Review Board (QRB) convened by OPM must certify the executive... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Qualifications Review Board certification...

Nuclear Criticality Safety Department Qualification Program

International Nuclear Information System (INIS)

Carroll, K.J.; Taylor, R.G.; Worley, C.A.

1996-01-01

The Nuclear Criticality Safety Department (NCSD) is committed to developing and maintaining a staff of highly qualified personnel to meet the current and anticipated needs in Nuclear Criticality Safety (NCS) at the Oak Ridge Y-12 Plant. This document defines the Qualification Program to address the NCSD technical and managerial qualification as required by the Y-1 2 Training Implementation Matrix (TIM). This Qualification Program is in compliance with DOE Order 5480.20A and applicable Lockheed Martin Energy Systems, Inc. (LMES) and Y-1 2 Plant procedures. It is implemented through a combination of WES plant-wide training courses and professional nuclear criticality safety training provided within the department. This document supersedes Y/DD-694, Revision 2, 2/27/96, Qualification Program, Nuclear Criticality Safety Department There are no backfit requirements associated with revisions to this document

Report on the Regulators Experience of NDT Qualification for In-service Inspection of Nuclear Components

International Nuclear Information System (INIS)

2003-08-01

In November 1992, the Nuclear Regulators Working Group (NRWG) decided to set up a task force on qualification of non-destructive testing (NDT) systems for pre and in-service inspection of light water reactors. The first task was to agree on the philosophy and principles governing the qualification of techniques, equipment, software, procedures, and personnel for NDT to be used for the inspection of structural components that are important to safety in nuclear power plants; and to establish a common view on essential aspects of NDT qualifications. The first task, which also included a comparison of the common views of the European regulators with the qualification approach outlined in Appendix VIII to Section XI of the ASME Code, was completed in 1996. The result was published in the report ''Common position of European regulators on qualification of NDT systems for pre- and in-service inspection of light water reactor components''2. In parallel, the European nuclear power industries had set up a working group, the European Network for Inspection Qualification (ENIQ), to discuss and agree on how to perform inspection qualifications. In 1995, ENIQ finalized its first version of ''European methodology for qualification of non-destructive tests''3. A second version 4 was then published in 1997. This second version is in relatively close agreement with the principles given in the regulators common position document. With these two basic documents, a platform was established for the further development of qualification strategies in the European countries. The second task of the NRWG Task Force was to follow and evaluate the first ENIQ pilot study from a regulatory point of view. The objective of this pilot study was to explore ways of how to apply the European qualification methodology and to test its feasibility. The pilot study commenced late 1996 and was planned to be finalized a year later. Depending on unforeseen difficulties, the pilot study has been delayed

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.

48 CFR 53.209 - Contractor qualifications.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Contractor qualifications. 53.209 Section 53.209 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Prescription of Forms 53.209 Contractor qualifications. ...

A guide to qualification of electrical equipment for nuclear power plants. Final report, November 1983

International Nuclear Information System (INIS)

Marion, A.; Lamken, D.; Harrall, T.; Kasturi, S.; Holzman, P.; Carfagno, S.; Thompson, D.; Boyer, B.; Hanneman, H.; Rule, W.

1983-09-01

Equipment qualification demonstrates that nuclear power plant equipment can perform its safety function - that despite age or the adverse conditions of a design basis accident the equipment can work as needed. This report is a guide to the overall process of electrical equipment qualification. It should interest those who design such equipment, those who buy it, or test it, and even those who install and maintain it. (author)

Qualification Needs, Approaches and Strategies in the Second-Hand Sector A European Good Practice Report

OpenAIRE

Arold, Heike

2008-01-01

Against the background of changing consumer behaviour and environmental policies, a growing second-hand sector is expected. In order to ensure quality and professionalism within companies operating in this sector, it is necessary to develop a unified Europe-wide and sector-specific qualification which is geared to real working processes and requirements. This good practice report describes the training and qualification structures in the European second-hand sector. In addition, occupational ...

Qualification Needs, Approaches and Strategies in the Second-Hand Sector. A European Good-Practice Report

OpenAIRE

Arold, Heike; Koring, Claudia; Windelband, Lars

2008-01-01

Against the background of changing consumer behaviour and environmental policies, a growing second-hand sector is expected. In order to ensure quality and professionalism within companies operating in this sector, it is necessary to develop a unified Europewide and sector-specific qualification which is geared to real working processes and requirements. This good practice report describes the training and qualification structures in the European second-hand sector. In addition, occupational a...

48 CFR 352.234-4 - Partial earned value management system.

Science.gov (United States)

2010-10-01

... management system. 352.234-4 Section 352.234-4 Federal Acquisition Regulations System HEALTH AND HUMAN....234-4 Partial earned value management system. As prescribed in 334.203-70(d), the Contracting Officer shall insert the following clause: Partial Earned Value Management System (October 2008) (a) The...

Earnings Management and Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Benjamin Uyagu

2017-09-01

Full Text Available This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fifty- two manufacturing firms was used. The result shows that there is a positive relationship between CSR and earnings management. This study recommended that statutory bodies should put a ceiling on the amount to be expended on CSR which must be exceeded by any firm.

Must producers earn a resource rent?

International Nuclear Information System (INIS)

Austvik, Ole Gunnar

2003-01-01

In petroleum producing countries it has been a prevailing opinion that a resource rent should be earned by petroleum producers due to the commodities' non-renewable nature. An important element in this logic is that the supply of oil and natural gas is limited to relatively few places in the world. As the resources are exploited, the remaining reserves are reduced. What is extracted today cannot be extracted tomorrow. Rationing of the scarce resource takes place through pricing mechanisms. Due to the scarcity the consumers must pay a higher price than the marginal production costs, so that the amounts supplied and demanded become equal. Most producers of oil and gas and not just the ones that produce the cheapest, have therefore until now earned an economic rent

Annual earnings announcements and market reaction: The case of a small capital market

DEFF Research Database (Denmark)

Lønroth, Helle Langhoff; Møller, Peder Fredslund; Thinggaard, Frank

suggest that only a model based on reported IBES-estimates of earnings per share shortly before earnings release is descriptive of the market´s expectations. Some of these findings contradict the results in the only published 17 year old Danish event study on annual earnings announcements...

Market liquidity around earnings announcements

NARCIS (Netherlands)

Pronk, M.

2002-01-01

Prior literature indicates that bid-ask spreads are higher and depths are lower around earnings announcements than during non-announcement periods. This thesis investigates two important aspects of this drop in market liquidity, namely (a) the ability of management to mitigate the drop in market

Office of Personnel Management (OPM) Earnings

Data.gov (United States)

Social Security Administration — Each year the Office of Personnel Management (OPM) sends SSA a file to be verified and matched against the Master Earnings File (MEF) and Employer Information File...

Selection, Language Heritage, and the Earnings Trajectories of Black Immigrants in the United States

Science.gov (United States)

Hamilton, Tod G.

2014-01-01

Research suggests that immigrants from the English-speaking Caribbean surpass the earnings of U.S.-born blacks approximately one decade after arriving in the United States. Using data from the 1980–2000 U.S. censuses and the 2005–2007 American Community Surveys on U.S.-born black and non-Hispanic white men as well as black immigrant men from all the major sending regions of the world, I evaluate whether selective migration and language heritage of immigrants’ birth countries account for the documented earnings crossover. I validate the earnings pattern of black immigrants documented in previous studies, but I also find that the earnings of most arrival cohorts of immigrants from the English-speaking Caribbean, after residing in the United States for more than 20 years, are projected to converge with or slightly overtake those of U.S.-born black internal migrants. The findings also show three arrival cohorts of black immigrants from English-speaking African countries are projected to surpass the earnings of U.S.-born black internal migrants. No arrival cohort of black immigrants is projected to surpass the earnings of U.S.-born non-Hispanic whites. Birth-region analysis shows that black immigrants from English-speaking countries experience more rapid earnings growth than immigrants from non-English-speaking countries. The arrival-cohort and birth-region variation in earnings documented in this study suggest that selective migration and language heritage of black immigrants’ birth countries are important determinants of their initial earnings and earnings trajectories in the United States. PMID:24854004

INDUSTRIAL RESTRUCTURING AND PROFESSIONAL QUALIFICATION REQUIREMENTS

Directory of Open Access Journals (Sweden)

João Amato Neto

2014-09-01

Full Text Available Among the most complex subjects that affect modern society in this early millennium, the problem of relationships between the educational patterns and the work organization seems to be one of the most important and full of uncertainties. Specially, this problem acquires greater relevance when one thinks of the impacts of the techno-scientific revolution in the work world, as well as in the educational system. In this sense, the present work researches some elements regarding the new educational patterns and qualification requirements in face of the new industrial paradigm and discusses the transformations accomplished by the techno-scientific revolution and its implications on the new lean and flexible production paradigm and on the (reorganization of work in the modern industry. The methodological approach is based on a bibliographic revision with a quantitative approach.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN GO PUBLIC DI INDONESIA

Directory of Open Access Journals (Sweden)

Agnes Utari Widyaningdyah

2001-01-01

Full Text Available Earnings management is a management act in financial statement preparing process in order to obtain whether his personality welfare or his company's value. This research is a replication from Dechow et.al (1996 who had tested causes and consequences of earnings manipulation in firms subject to AAER (Accounting and Auditing Enforcement Release by SEC (Securities Exchange Commission. Purpose of this research is to give empirically evidence the influence of auditor reputation, board of directors, leverage, and public offering stock percentage at IPO time to the earnings management in initial public offering's firms which was listed in Jakarta Stock Exchange at 1994 until 1997.Statistical analysis method used is multiple regression. This research's result shows that leverage has significant influence to earnings management. It is mean that earnings management has a relation with external financing, especially debt. Abstract in Bahasa Indonesia : Earnings management merupakan tindakan manajemen yang berupa campur tangan dalam proses penyusunan laporan keuangan dengan maksud untuk meningkatkan kesejahteraannya secara personel maupun untuk meningkatkan nilai perusahaan. Penelitian ini merupakan hasil replikasi dari penelitian Dechow et.al (1996 yang menguji sebab dan konsekuensi earnings management pada perusahaan yang menjadi subjek diberlakukannya AAER(Accounting and Auditing Enforcement Release oleh SEC (Securities Exchange Commision. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh reputasi auditor, jumlah dewan direksi, leverage, dan persentase saham yang ditawarkan kepada publik saat IPO terhadap earnings management pada perusahaan yang melakukan IPO (Initial Public Offerring di Bursa Efek Jakarta pada tahun 1994 sampai dengan 1997. Metode analisis statistik yang digunakan adalah multiple regression. Hasil penelitian ini menunjukkan bahwa hanya faktor leverage yang berpengaruh signifikan terhadap earnings management. Hal ini

48 CFR 352.234-3 - Full earned value management system.

Science.gov (United States)

2010-10-01

... management system. 352.234-3 Section 352.234-3 Federal Acquisition Regulations System HEALTH AND HUMAN....234-3 Full earned value management system. As prescribed in 334.203-70(c), the Contracting Officer shall insert the following clause: Full Earned Value Management System (October 2008) (a) The Contractor...

Earnings Management Surrounding CEO Turnover: Evidence from Korea

OpenAIRE

JONG-SEO CHOI; YOUNG-MIN KWAK; CHONGWOO CHOE

2012-01-01

This article examines the empirical relation between CEO turnover and earnings management in Korea using a sample of 317 CEO turnovers and 634 non-turnover control firms during the period of 2001-2008. We classify CEO turnovers into four types depending on whether the departure of outgoing CEO is peaceful or forced and the incoming CEO is promoted from within or recruited from outside the firm. We measure earnings management by both discretionary accruals and real activities management. We al...

Application of operating experience in environmental qualification program

International Nuclear Information System (INIS)

Lee, S.Y.; Wise, R.

2000-01-01

Environmental qualification (EQ) of equipment related to nuclear safety has been carried out in the nuclear community since the 70's. It started with electrical equipment and then expanded to include mechanical equipment. During this evolutionary process, the methods used for EQ have gone through a long period of refinement and clarification. Prior to 1971, qualification for equipment in licensed nuclear power plants was based on the use of electrical components of commonly accepted high industrial quality without the benefit of specific environmental qualification standards. Between 1971 and 1974, most plants used the criteria of IEEE Standard 323-1971 as the basis for demonstrating qualification. Also during this period related 'daughter' standards, mainly by IEEE, became available which addressed qualification for specific equipment items. After July 1974, plants were required to meet the more comprehensive guidelines specified in IEEE Standard 323-1974 and the related 'daughter' standards. IEEE Standard 323-1974 later evolved into IEEE Standard 323-1983. For nuclear power plants built in Ontario during the 70's, i.e. Pickering B and Bruce B, has included the environmental qualification requirements in their respective nuclear safety design guides. It is now recognized that they are not up to the current EQ standards. Darlington, constructed during the 80's, implemented the environmental qualification program in its project. An Environmental Qualification (EQ) Program is now under way in Ontario Power Generation (OPG) to formally implement the Environmental Qualification for Bruce B, Pickering B, and Pickering A and to preserve the Qualification for Darlington G.S. This paper makes a thorough a review of the standard methods used in the past by utilities for environmental qualification. These methods include type testing, analysis, and operating experience. Both type testing and analysis have been clearly defined in standards listed in References [2] to [6] and

Impact of external job mobility and occupational job mobility on earnings

Directory of Open Access Journals (Sweden)

Chan Wai Wong

2016-11-01

Originality/value: The findings has also revealed important variables to be included in explaining high skill labor earnings in the context of Malaysian engineers, it serves as an important reference for future in modeling earnings.

Qualification tests for a dosimetry system

International Nuclear Information System (INIS)

Anon.

2005-01-01

The report of qualification tests for personnel dosemeters is detailed. Qualification test for the energy response and the incidence angle is given. The procedure of test is resumed. Different coefficients of conversion used in these tests are given in tables. (N.C.)

48 CFR 253.209 - Contractor qualifications.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Contractor qualifications. 253.209 Section 253.209 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CLAUSES AND FORMS FORMS Prescription of Forms 253.209 Contractor qualifications. ...

Racial Earnings Differentials and Performance Pay

Science.gov (United States)

Heywood, John S.; O'Halloran, Patrick L.

2005-01-01

A comparative analysis between output-based payment and time rates payment is presented. It is observed that racial or gender earnings discrimination is more likely in time rates payment and supervisory evaluations.

The Wage Gap: Women's and Men's Earnings. Briefing Paper.

Science.gov (United States)

Shaw, Lois; Gish, Melinda; Braunstein, Jill; Allore, Sara

After remaining virtually unchanged from 1995 through the 1970s, the wage gap between women and men began to decline in the 1980s. By the early 1990s, the ratio of the annual earnings of women employed full time year-round to the annual earnings of their male counterparts reached 72.0%. That ratio decreased slightly (to 71.4%) in 1995. The wage…

R&D EXPENDITURES AND EARNINGS TARGETS: EVIDENCE FROM FRANCE

OpenAIRE

Guidara, Rihab; Boujelbene, Younes

2015-01-01

Research and development (R&D) investments reduce current-period earnings while the benefits associated with the investments occur in the future. This problem implies an earnings management tool to boost short-term performance. While there is much evidence regarding managerial discretion through R&D capitalization, empirical studies that directly examine managerial discretion through R&D expenditure adjusting have not been widely provided in the European context. This ...

Qualification paths of adult educators in Sweden and Denmark

DEFF Research Database (Denmark)

Andersson, Per; Köpsén, Susanne; Larson, Anne

2013-01-01

fields of education and training. In this study, we analyse the qualification paths, or learning trajectories, of prospective adult educators in Sweden and Denmark. The analysis is based on narrative interviews with 29 students in training to become adult educators. The career paths of adult educators...... are often long and winding roads. Becoming an adult educator could be their primary desire, but it could also be their ‘Plan B’, a second choice. Individual motives and external demands interact in the professionalisation process. A shift in focus from teaching subject and methods to teaching context...... and the relation to the learners is part of the professional development. Finally, we argue that both academic studies and hands-on work in the adult education community are crucial parts of the adult educator’s qualification path....

Inspection qualification and implementation of ENIQ in Sweden

International Nuclear Information System (INIS)

Zettervall, Tommy

2013-01-01

Many countries are currently considering their approaches to inspection qualification and risk-informed in-service inspection (RI-ISI) and are carefully assessing experience data. In Europe most of the utilities operating nuclear power plants have joined together to form the European Network for Inspection Qualification ENIQ. In practice, qualification can be performed with varying degrees of complexity and cost, varying from capability statement based on existing evidence, through to an extensive qualification consisting of a detailed Technical Justification (TJ) together with open and blind trials on full-scale test blocks. An Inspection Qualification is an investigation and demonstration, which confirm that an inspection system has the ability to solve its specific tasks. The qualification is a Quality Assurance of an inspection system based on documents and practical trials. A reliable inspection system, based on a reliable qualification and correct prerequisites, will reduce total costs for Licensees and increase the credibility of the inspection result. To get such inspection system, which could be valid for many years, it's of necessity to fulfil all included parts in the process. It begins with the Technical Specification from Licensee, where input data and requirements about the actual component are specified. To get an inspection system that could live over time, the Technical Justification is of importance. Finally the test blocks and used simulation techniques play an important part of the final result, and these test blocks together with TJ form the basis for qualification body's decision. (author)

Sexual orientation, disclosure and earnings

NARCIS (Netherlands)

Plug, E.; Berkhout, P.

2008-01-01

Gay/bisexual workers tend to earn less than other men. Does this occur because of discrimination or because of selection? In this paper we address this question and collect new information on workplace disclosure to separate out discrimination effects from selection effects. Using a large sample of

26 CFR 1.857-11 - Non-REIT earnings and profits.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Non-REIT earnings and profits. 1.857-11 Section 1.857-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits...

Obesity, Unemployment, and Earnings

Directory of Open Access Journals (Sweden)

Juho Härkönen

2011-11-01

Full Text Available The article analyses the effects of obesity—a clear signal of weight abnormality—on unemployment and earnings among Finnish men and women. Our empirical data consist of the last four waves (waves 4 to 8 of the Finnish section of the European Community Household Panel (ECHP data collected between 1998 and 2001. According to our results, obese women have a significantly higher risk of unemployment (even after controlling for age, level of education and other related factors, than women who are not obese. Furthermore, the generally weaker occupational positions of obese women tend to translate to lower earnings. Overall, obese women are more likely to have weaker labour market attachment  and hold socio-economically weaker positions. Similar results were not found among men. Thus, our results indicate the presence of gender discrimination in the Finnish labour market. In the conclusions we further discuss weight related impacts on succeeding in the labour market, but also its role as a possible risk factor in drifting away from employment. We reflect on this issue as a form of inequality that can have an increasing significance in the future.

Hawaii Bottomfish Cost-Earnings Survey 2010

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Main Hawaiian Islands bottomfish fishery for the 2010 operating year. Data collected include fisher classification,...

Seismic qualification of equipment in operating nuclear power plants. Unresolved safety issue A-46, draft report for comment

International Nuclear Information System (INIS)

Chang, T.Y.

1985-08-01

The margin of safety provided in existing nuclear power plant equipment to resist seismically induced loads and perform their intended safety functions may vary considerably, because of significant changes in design criteria and methods for the seismic qualification of equipment over the years. Therefore, the seismic qualification of equipment in operating plants should be reassessed to determine whether requalification is necessary. The objective of technical studies performed under the Task Action Plan A-46 was to establish an explicit set of guidelines and acceptance criteria to judge the adequacy of equipment under seismic loading at all operating plants, in lieu of requiring qualification to the current criteria that are applied to new plants. This report summarizes the work accomplished on USI A-46 by the Nuclear Regulatory Commission staff and its contractors, Idaho National Engineering Laboratory, Southwest Research Institute, Brookhaven National Laboratory, and Lawrence Livermore National Laboratory. In addition, the collection and review of seismic experience data by the Seismic Qualification Utility Group and the review and recommendations of a group of seismic consultants, the Senior Seismic Review Advisory Panel, are presented. Staff assessment of work accomplished under USI A-46 leads to the conclusion that the use of seismic experience data provides the most reasonable alternative to current qualification criteria. Consideration of seismic qualification by use of experience data was a specific task in USI A-46. Several other A-46 tasks serve to support the use of an experience data base

A Nation-Wide Study on the Percentage of Schizophrenia and Bipolar Disorder Patients Who Earn Minimum Wage or Above.

Science.gov (United States)

Davidson, Michael; Kapara, Ori; Goldberg, Shira; Yoffe, Rinat; Noy, Shlomo; Weiser, Mark

2016-03-01

Although it is undisputable that patients with severe mental illness have impaired ability to work, the extent of this is unclear. This is a nation-wide, cross-sectional survey of patients who have been hospitalized with severe mental illness earning minimum wage or above. Data from the Israeli Psychiatric Hospitalization Case Registry were linked with nation-wide data from the National Insurance Institute (the equivalent of US Social Security) on personal income. Hospitalization data were obtained on all consecutive admissions to any psychiatric hospital in the country between 1990-2008 with a diagnosis of schizophrenia, other nonaffective psychotic disorders, or bipolar disorder (N = 35 673). Earning minimum wage or more was defined as earning at least 1000 USD/month, which was equivalent to minimum wage in Israel in December 2010. The percentages of patients with only 1 admission who were earning minimum wage or above in December 2010 were as follows: 10.6% of patients with a diagnosis of schizophrenia; 21.6% of patients with a diagnosis of nonaffective psychotic disorders; and 24.2% of patients with bipolar disorder. The percentages of patients with multiple admissions who were earning minimum wage or above were as follows: 5.8% of patients with schizophrenia; 11.2% of patients with nonaffective psychotic disorders; and 19.9% of patients with bipolar disorder. Despite potential confounders, the results indicate that patients with schizophrenia, nonaffective psychotic disorders, or bipolar disorder have a poor employment outcome, even if they have only been admitted once. These results emphasize the importance of improving interventions to re-integrate these individuals into the work force. © The Author 2015. Published by Oxford University Press on behalf of the Maryland Psychiatric Research Center. All rights reserved. For permissions, please email: journals.permissions@oup.com.

Similarity principles for equipment qualification by experience

International Nuclear Information System (INIS)

Kana, D.D.; Pomerening, D.J.

1988-07-01

A methodology is developed for seismic qualification of nuclear plant equipment by applying similarity principles to existing experience data. Experience data are available from previous qualifications by analysis or testing, or from actual earthquake events. Similarity principles are defined in terms of excitation, equipment physical characteristics, and equipment response. Physical similarity is further defined in terms of a critical transfer function for response at a location on a primary structure, whose response can be assumed directly related to ultimate fragility of the item under elevated levels of excitation. Procedures are developed for combining experience data into composite specifications for qualification of equipment that can be shown to be physically similar to the reference equipment. Other procedures are developed for extending qualifications beyond the original specifications under certain conditions. Some examples for application of the procedures and verification of them are given for certain cases that can be approximated by a two degree of freedom simple primary/secondary system. Other examples are based on use of actual test data available from previous qualifications. Relationships of the developments with other previously-published methods are discussed. The developments are intended to elaborate on the rather broad revised guidelines developed by the IEEE 344 Standards Committee for equipment qualification in new nuclear plants. However, the results also contribute to filling a gap that exists between the IEEE 344 methodology and that previously developed by the Seismic Qualification Utilities Group. The relationship of the results to safety margin methodology is also discussed. (author)

Equal Work, Unequal Pay: Gender Discrimination within Work-Similar Occupations.

Science.gov (United States)

Kemp, Alice Abel; Beck, E. M.

1986-01-01

Describes an empirical method to identify work-similar occupations using selected measures from the Dictionary of Occupational Titles. Examines male-female earnings differences within a group of work-similar occupations and finds that discrimination against females is extensive. (Author/CH)

Equipment qualification testing - a practical approach

International Nuclear Information System (INIS)

Davies, G.A.; McDougall, R.I.; Poirier, M.P.

1996-01-01

When nuclear safety equipment is credited with a Required Safety Function it must properly perform that function to facilitate safe control and/or shutdown of the plant during a design basis accident. When such equipment is required to be environmentally (EQ) and/or seismically qualified (SQ) for safety related use in CANDU nuclear power plants, the preferred method of qualification is by type testing. The qualification testing process requires that the test specimen equipment be subjected to the aging stressors associated with the normal service conditions that it would experience during it's required qualified (or service) life. Following the aging process, the test specimen is in a condition representative of that in which it would be at the end of its service life in the plant. The test specimen is then subjected to a simulated accident during which it must satisfy performance requirements thereby demonstrating that it can perform its required safety function. The performance requirements specified for the qualification testing must be designed to ensure that satisfactory performance of the safety function is demonstrated during the qualification program. This paper provides descriptions of practical methods used in the deriving and satisfying of relevant performance requirements during the qualification testing of safety related equipment. (author)

ZNJPrice/Earnings Ratio Model through Dividend Yield and Required Yield Above Expected Inflation

Directory of Open Access Journals (Sweden)

Emil Mihalina

2010-07-01

Full Text Available Price/earnings ratio is the most popular and most widespread evaluation model used to assess relative capital asset value on financial markets. In functional terms, company earnings in the very long term can be described with high significance. Empirically, it is visible from long-term statistics that the demanded (required yield on capital markets has certain regularity. Thus, investors first require a yield above the stable inflation rate and then a dividend yield and a capital increase caused by the growth of earnings that influence the price, with the assumption that the P/E ratio is stable. By combining the Gordon model for current dividend value, the model of market capitalization of earnings (price/earnings ratio and bearing in mind the influence of the general price levels on company earnings, it is possible to adjust the price/earnings ratio by deriving a function of the required yield on capital markets measured by a market index through dividend yield and inflation rate above the stable inflation rate increased by profit growth. The S&P 500 index for example, has in the last 100 years grown by exactly the inflation rate above the stable inflation rate increased by profit growth. The comparison of two series of price/earnings ratios, a modelled one and an average 7-year ratio, shows a notable correlation in the movement of two series of variables, with a three year deviation. Therefore, it could be hypothesized that three years of the expected inflation level, dividend yield and profit growth rate of the market index are discounted in the current market prices. The conclusion is that, at the present time, the relationship between the adjusted average price/earnings ratio and its effect on the market index on one hand and the modelled price/earnings ratio on the other can clearly show the expected dynamics and course in the following period.

Adolescent mental health and earnings inequalities in adulthood: evidence from the Young-HUNT Study.

Science.gov (United States)

Evensen, Miriam; Lyngstad, Torkild Hovde; Melkevik, Ole; Reneflot, Anne; Mykletun, Arnstein

2017-02-01

Previous studies have shown that adolescent mental health problems are associated with lower employment probabilities and risk of unemployment. The evidence on how earnings are affected is much weaker, and few have addressed whether any association reflects unobserved characteristics and whether the consequences of mental health problems vary across the earnings distribution. A population-based Norwegian health survey linked to administrative registry data (N=7885) was used to estimate how adolescents' mental health problems (separate indicators of internalising, conduct, and attention problems and total sum scores) affect earnings (≥30 years) in young adulthood. We used linear regression with fixed-effects models comparing either students within schools or siblings within families. Unconditional quantile regressions were used to explore differentials across the earnings distribution. Mental health problems in adolescence reduce average earnings in adulthood, and associations are robust to control for observed family background and school fixed effects. For some, but not all mental health problems, associations are also robust in sibling fixed-effects models, where all stable family factors are controlled. Further, we found much larger earnings loss below the 25th centile. Adolescent mental health problems reduce adult earnings, especially among individuals in the lower tail of the earnings distribution. Preventing mental health problems in adolescence may increase future earnings. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

The effect of environmental performance and accounting characteristics to earnings informativeness

Science.gov (United States)

Herawaty, V.

2018-01-01

The objective of this empirical study is to analyze the influence of environmental performance and company’s accounting characteristics to earnings informativeness proxied by earnings response coefficient (ERC) on manufacturing companies listed on Indonesia Stock Exchange and consistently follow the PROPER assessment in 2010-2014. One of the company’s considerations is to create the green environment reflecting its environmental measures, drawing investors to respond to the company’s environmental performance. The data were obtained from Indonesian Capital Market Directory (ICMD), the Indonesia Stock Exchange homepage, the company’s annual reports, the decree of the Minister of Environment. The samples used in this research are 27 go public manufacturing companies listed on Indonesia Stock Exchange that consistently follow the PROPER in 2010-2014. The sampling technique used was the purposive method. This research uses multiple regression analysis. The results show that the environmental performance and profitability have a positive influence to earnings informativeness, while leverage has a negative influence to earnings informativeness. Growth opportunities as a control variable has a positive effect on earnings informativeness. This research has proved that the environmental performance is crucial through observing the investors’ reaction in the capital market.

Total qualification of class 1E electric equipment

International Nuclear Information System (INIS)

Chauvin, G.

1982-09-01

For nuclear power plant projects in France, Framatome and its partners Electricite de France (EDF) and the Commissariat a l'Energie Atomique (CEA) have responded to the present qualification context by implementing a wide-ranging qualification program to acquire significant organizational and practical experience. The following sections detail Framatome's approach to the activities of an organization mandated to provide a complete spectrum of qualification services. Thorough implementation of a Class 1E electric equipment qualification program by the competent organization or qualifier entails completion of three consecutive steps: 1) program preparation, 2) program implementation, and 3) analysis of test results and conclusion. The qualifier assumes extensive responsibility for each of these steps. The following sections present test facilities used in France to conduct a total qualification program for Class 1E electric equipment

Qualification criteria for persons responsible for radiation protection

International Nuclear Information System (INIS)

Wehner, G

1980-01-01

A survey of the qualification criteria included in the German atomic law (Atomic Energy Act, Radiological Protection Ordinance and X-ray Protection Ordinance) for persons responsible for radiation protection is given. Especially the various activities for which a health physics officer is required, the range of qualification in each case and the way the qualification has to be proved, are pointed out. Also the different guides that are issued to complete the legal requirements are mentioned. The definitions of the term qualification for health physics given in the different guides are cited and it is shown, that the qualification of a healt physics officer has to be based on the three criteria (I) vocational training. (II) professional experience and (III) the necessary knowledge in radiation protection. (orig./HP) [de

26 CFR 1.381(c)(2)-1 - Earnings and profits.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Earnings and profits. 1.381(c)(2)-1 Section 1.381(c)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(2)-1 Earnings and profits. (a) In...

A Study on the Relationship of Earnings and Cash Flows: Evidence of Finance Sector in Iran

Directory of Open Access Journals (Sweden)

Mahdi Salehi

2013-08-01

Full Text Available The present study is investigating the quality of annual accounting earnings in banking firms that have been listed in Tehran Stock Exchange (TSE and it evaluates the most important information of accounting that is earnings and cash flows. The study also intends to investigate the relationship between earnings and cash flows regarding their relationship with the expected return of stocks and the extent of informing in the analysis of the inevitable return of stocks. The analyses of data during 6 years revealed that the earnings in comparison to the cash flows are very important as they have positive effects on the stock. Moreover, in the case of the relations of earnings and earnings changes with the expected return of stocks and the relation of cash flows and cash flow changes with the expected return of stock, it was found that there is only a meaningful relationship between earning changes and the expected return of stock in banking groups. However, there is no meaningful relationship between earning and cash flows with the expected return of stock. The result was that the informational content test didn’t support the value relation of earning and cash flows. Furthermore, the classifying of information through banking group indicated that the changes of earning was in the first rank and next were earning, the changes of cash flow and cash flows.Keywords: Earnings; Cash flows; expected return; Value relevance; Banking risks

R&D EXPENDITURES AND EARNINGS TARGETS: EVIDENCE FROM FRANCE

OpenAIRE

Guidara, Rihab; Boujelbene, Younes

2015-01-01

Research and development (R&D) investments reduce current-period earnings while the benefits associated with the investments occur in the future. This problem implies an earnings management tool to boost short-term performance. While there is much evidence regarding managerial discretion through R&D capitalization, empirical studies that directly examine managerial discretion through R&D expenditure adjusting have not been widely provided in the European context. This paper seeks ...

The PE Ratio and the Predicted Earnings Growth – the Case of Poland

Directory of Open Access Journals (Sweden)

Kurach Radosław

2015-06-01

Full Text Available We examine the components of equity returns on the Polish capital market. To analyse the underlying complexity of returns we took into consideration the model designed by Leibowitz (1999. This model captures three factors: dividend yield, expected growth in earnings and expected change in price-to-earnings (PE ratio. We applied this model to analyse the average discount/premium not only to particular shares but to market averages as well. Firstly, we examined the variation of PE across the companies (as adapted from Penman (1996 to analyse the average rate of return and their striking distance of individual stocks from a ‘normal’ level. Then we checked the transitory earnings in the portfolios of high PE, whereby a fall in current earnings relative to sustainable level of earnings leads to a transitory high PE ratio. We expect that the effect of transience in current year earnings can be significant. Lastly, we analysed the individual companies in order to check what percentage of companies give a “correct” signal about future prospects.

Cost Earnings Data 1993 - Hawaii Longline

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — These data were collected to support the first cost-earnings study of this fleet. Operational and vessel costs were collected by in-person interviews with vessel...

Qualification test for ITER HCCR-TBS mockups with high heat flux test facility

Energy Technology Data Exchange (ETDEWEB)

Kim, Suk-Kwon, E-mail: skkim93@kaeri.re.kr [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of); Park, Seong Dae; Jin, Hyung Gon; Lee, Eo Hwak; Yoon, Jae-Sung; Lee, Dong Won [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of); Cho, Seungyon [National Fusion Research Institute, Daejeon (Korea, Republic of)

2016-11-01

Highlights: • The test mockups for ITER HCCR (Helium Cooled Ceramic Reflector) TBS (Test Blanket System) in Korea were designed and fabricated. • A thermo-hydraulic analysis was performed using a high heat flux test facility by using electron beam. • The plan for qualification tests was developed to evaluate the thermo-hydraulic efficiency in accordance with the requirements of the ITER Organization. - Abstract: The test mockups for ITER HCCR (Helium Cooled Ceramic Reflector) TBS (Test Blanket System) in Korea were designed and fabricated, and an integrity and thermo-hydraulic performance test should be completed under the same or similar operation conditions of ITER. The test plan for a thermo-hydraulic analysis was developed by using a high heat flux test facility, called the Korean heat load test facility by using electron beam (KoHLT-EB). This facility is utilized for a qualification test of the plasma facing component (PFC) for the ITER first wall and DEMO divertor, and for the thermo-hydraulic experiments. In this work, KoHLT-EB will be used for the plan of the performance qualification test of the ITER HCCR-TBS mockups. This qualification tests should be performed to evaluate the thermo-hydraulic efficiency in accordance with the requirements of the ITER Organization (IO), which describe the specifications and qualifications of the heat flux test facility and test procedure for ITER PFC.

Investigating MBA Degrees Earned by Women: A Decade of Change

Science.gov (United States)

McConnell, Cheryl; Rush, Douglas; Gartland, Myles

2016-01-01

The authors examined master of business administration (MBA) degrees earned by women at U.S. higher education institutions at three specific years spanning a decade: 2003, 2008, and 2013 to determine whether there was a significant difference in the percentage of MBA degrees earned by women based on the independent variables of institutional type,…

Safety design guides for environmental qualification for CANDU 9

International Nuclear Information System (INIS)

Lee, Duk Su; Chang, Woo Hyun; Lee, Nam Young; A. C. D. Wright

1996-03-01

This safety design guide describes the safety philosophy and requirements for the environmental qualification of safety related systems and components for CANDU 9. The environmental qualification program identifies the equipments to be qualified and conditions to be used for qualification and provides comprehensive set of documentation to ensure that the qualification is complete and can be maintained for the life of the plant. A summary of the system, components and structures requiring environmental qualification is provided in the table for the guidance of the system design, and this table will be subject to change or confirmation by the environmental qualification program. Also, plant ares subject to harsh environment is provided in the figure. The change status of the regulatory requirements, code and standards should be traced and this safety design guide shall be updated accordingly. 1 tab., 5 figs. (Author) .new

Banking system reform, earnings quality and credit allocation

Institute of Scientific and Technical Information of China (English)

Xiuli Zhu; Lianjun Li; Yunkui Xue

2012-01-01

This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in listed companies changed significantly after the banking system reform, especially in stateowned listed companies. Further investigation shows that due to the influence of rent-seeking, banks have eased the earnings requirements of non-stateowned listed companies. These findings enhance our understanding of the economic consequences of the banking system reform and of credit discrimination under the new regime.

Earnings and Job Satisfaction of Employed Spanish Doctoral Graduates

Directory of Open Access Journals (Sweden)

Juan Francisco Canal Domínguez

2013-01-01

Full Text Available The increasing demand for highly qualifi ed workers in developed countries has raised a new interest in analysing whether doctoral training meets the needs of the European labour market. Job satisfaction enables an approach to both the relationship between training and job position and to a company?s successful management of its relationship with those workers who are PhD holders. The results indicate that an analysis based on earnings is relevant, as it makes it possible to identify two clear job satisfaction behaviours: on the one hand, as earnings increase, so does job satisfaction, although this is found to a lesser extent in the higher earnings range; on the other hand, when moving up in the salary range, the relative assessment of job satisfaction components changes, as well as their signifi cance in explaining the variations in job satisfaction.

A study on relationship between audit quality and earnings management in Iranian banking industry

Directory of Open Access Journals (Sweden)

Mohammad Masihi

2013-12-01

Full Text Available This paper presents an empirical investigation to study the relationship between audit quality and earnings management in Iranian banking industry. The proposed study gathers the necessary information from 18 different Iranian banks over the period 2005-2012. The study considers the effects of three independent variables including type of auditing, tenure of auditing and size of bank on earning managements. The result of our survey has indicated that there was a meaningful and reverse relationship between type of accounting and earnings management. In addition, the longer an auditing firm perform auditing program, the better the firm reports earnings management. Finally, as the size of firm increases, there is a better earnings management.

Equipment Qualification Data Base user manual

International Nuclear Information System (INIS)

Decker, Q.R.; Fackrell, L.J.; Fitch, L.R.; Meeky, O.B.

1985-09-01

This manual details the Equipment Qualification Data Base (EQDB), its usage, and contents. The EQDB consists of two files; the Plant Qualification File (PQF) and the Equipment Qualification File (EQF). The PQF contains plant specific environmental data and the EQF contains summaries of various test results. Two data management systems are used to manipulate the data and are discussed in this manual. SAS Institute System 2000 (S2K) is the management system for the PQF and Query Update (QU) is the operating system for the EQF. Each management system contains report writers. These writers and how to use them are discussed in detail in this manual

Solar array qualification through qualified analysis

Science.gov (United States)

Zijdemans, J.; Cruijssen, H. J.; Wijker, J. J.

1991-04-01

To achieve qualification is in general a very expensive exercise. For solar arrays this is done by a dedicated test program through which final qualification is achieved. Due to severe competition on the solar array market, cheaper means are looked for to achieve a qualified product for the customers. One of the methods is to drastically limit the environmental test program and to qualify the solar-array structure against its environmental loads by analysis. Qualification by analysis is possible. The benefits are that a significant amount of development effort can be saved in case such a powerful tool is available. Extensive testing can be avoided thus saving time and money.

The Work Experience of Undocumented Mexican Women Migrants in Los Angeles.

Science.gov (United States)

Simon, Rita J.; DeLey, Margo

1984-01-01

Undocumented Mexican women workers in Los Angeles were interviewed about their work experience in the United States. Most of them work in factories, not in domestic service. Most earn a salary above minimum wage but below that earned by documented women, and 80 percent believe their treatment at work equals that of other workers. (KH)

20 CFR 416.1112 - Earned income we do not count.

Science.gov (United States)

2010-04-01

... AGED, BLIND, AND DISABLED Income Earned Income § 416.1112 Earned income we do not count. (a) General... receive it. (3) If you are under age 22 and a student who is regularly attending school as described in... not blind) and under age 65 or you are disabled (but not blind) and received SSI as a disabled...

Some effects of overall rate of earning reinforcers on run lengths and visit durations.

Science.gov (United States)

Macdonall, James S

2006-07-01

In a concurrent schedule, responding at each alternative is controlled by a pair of schedules that arrange reinforcers for staying at that alternative and reinforcers for switching to the other alternative. Each pair of schedules operates only while at the associated alternative. When only one pair of stay and switch schedules is presented, the rates of earning reinforcers for staying divided by the rates of earning reinforcers for switching controls the mean number responses in a visit and the mean duration of visits. The purpose of the present experiment was to see whether the sum of the rates of earning stay and switch reinforcers changed the way that run length and visit duration were affected by the ratio of the rates of stay to switch reinforcers. Rats were exposed to pairs of stay and switch schedules that varied both the ratio of the rates of earning stay and switch reinforcers and the sum of the rates of earning stay and switch reinforcers. Run lengths and visit durations were joint functions of the ratio of the rates of earning stay and switch reinforcers and the sum of the rates of earning stay and switch reinforcers. These results shows that the effect of the ratio of the sum of the rates of earning stay and switch reinforcers results from processes operating at the alternative, rather than from processes operating at both alternatives.

MANAGEMENT EARNINGS FORECAST DISCLOSURE: A STUDY ON THE RELATIONSHIP BETWEEN EBITDA FORECAST AND FINANCIAL PERFORMANCE

Directory of Open Access Journals (Sweden)

André Folster

2015-12-01

Full Text Available The creation of overly optimistic information can compromise the decision-making process on part of shareholders and other stakeholders. Considering that this type of information can create problems and additional costs stemming from erroneous choices made by users, the present work sought to identify financial indicators associated with the disclosure of Earnings Before Interest, Tax, Depreciation and Amortization (EBITDA estimates in Management Earnings Forecasts (Guidance reporting. The sample examined was composed of 42 companies and analyses were carried out using logistic and multiple linear regression techniques. The results showed that larger (as per total assets and more-leveraged companies show a higher level of disclosure. Companies with higher return on equity (ROE and Current Liquidity ratios, as well as lower Net Margins, present less precise earnings forecast. The companies providing more timely forecasts are also the ones that show higher ROE and Current Liquidity ratios, as well as lower Net Margins. These results indicate that users must take caution when basing decisions on such information, given that the possibility exists that companies bearing these characteristics are more likely to better-timed albeit less-accurate disclosure.

Implementation plans for the Korean certified tumor registrar qualification system.

Science.gov (United States)

Boo, Yoo-Kyung; Lim, Hyun-Sook; Won, Young-Joo

2014-01-01

Cancer registration data is used to understand the nation's cancer burden, and to provide significant baseline data for cancer control efforts, as well as, research on cancer incidence, mortality, survival, and prevalence. A system that approves, assesses, and manages the qualification of specialists, responsible for performing cancer registration, has not been developed in Korea. This study presents ways to implement a certification system designed for the qualification of tumor registrars in Korea. Requirements for implementing a certified tumor registrar qualification system were determined by reviewing the system for establishing qualifications in Korea and the American qualification system via the National Cancer Registrars Association (NCRA). Moreover, a survey was conducted on Korean medical records administrators, who had taken the U.S. Certified Tumor Registrar (CTR) examination, in order to review their opinions regarding these requirements. This study verified the feasibility of a qualification examination based on the opinions of CTR specialists by determining the following: items, and the associated ratings, of the qualifications necessary to register individuals as certified tumor registrars in a private qualification system; status of human resources required for the examination or training processes; plans regarding the organization needed for management, and operation of qualifications, examination standards, subject areas, examination methods, examination qualifications, or education and training programs. The implementation of a certified tumor registrar qualification system will lead to enhanced job competency for specialists and a qualitative improvement of cancer registration data. It will also reliably foster human resources that will lay the groundwork needed to establish scientific and reasonable national cancer management policies.

Why does the Job Corps increase gender earnings inequality?

OpenAIRE

Strittmatter, Anthony

2016-01-01

Several studies considering the Job Corps find more positive earnings effects for males than for females. This effect heterogeneity in favor of males contrasts with the results of the majority of other training program evaluations. Applying the translated quantile approach of Bitler, Hoynes, and Domina (2014), I show that an important mechanism behind the surprising findings for the Job Corps operates through existing gender earnings inequality rather than Job Corps trainability differences b...

Environmental qualification program of electric equipment for Angra 1

Energy Technology Data Exchange (ETDEWEB)

Muzitano, Grazielle F.; Justino, Marcelo C.; Silva, Marcos C., E-mail: grazi@eletronuclear.gov.br, E-mail: justino@eletronuclear.gov.br, E-mail: candeia@eletronuclear.gov.br [Eletrobras Termonuclear S.A. (ELETRONUCLEAR), Rio de Janeiro, RJ (Brazil)

2017-11-01

This paper describes the development of the environmental qualification program for important electrical equipment (EQPEE) used for safety in Angra 1 Nuclear Power Plant (NPP). The environmental qualification program started in United States of America by the Nuclear Regulatory Commission (NRC) after the Three Mile Island (TMI) Nuclear Power Plant Accident in 1979. In that event, some equipment installed inside the reactor containment of TMI failed due the harsh conditions that occurred after the accident. Because of this fact, the NRC issued the Regulation 50.49 'Environmental qualification of electric equipment important to safety for nuclear power plants'. The Brazilian regulatory commission CNEN also asked Angra 1 to follow this regulation and to implement an EQPEE similar to the programs adopted by American and other NPPs around the world. Due to the importance to maintain the critical equipment operating in normal and abnormal environment conditions, the program aims to assure that this equipment remains qualified to work under the harsh conditions found inside the reactor containment. The aging of these components are also analyzed in this program that is important in the process to extend the operating life of Angra 1 for more 20 years, which is normally referred as Long Term Operation (LTO). (author)

Environmental qualification program of electric equipment for Angra 1

International Nuclear Information System (INIS)

Muzitano, Grazielle F.; Justino, Marcelo C.; Silva, Marcos C.

2017-01-01

This paper describes the development of the environmental qualification program for important electrical equipment (EQPEE) used for safety in Angra 1 Nuclear Power Plant (NPP). The environmental qualification program started in United States of America by the Nuclear Regulatory Commission (NRC) after the Three Mile Island (TMI) Nuclear Power Plant Accident in 1979. In that event, some equipment installed inside the reactor containment of TMI failed due the harsh conditions that occurred after the accident. Because of this fact, the NRC issued the Regulation 50.49 'Environmental qualification of electric equipment important to safety for nuclear power plants'. The Brazilian regulatory commission CNEN also asked Angra 1 to follow this regulation and to implement an EQPEE similar to the programs adopted by American and other NPPs around the world. Due to the importance to maintain the critical equipment operating in normal and abnormal environment conditions, the program aims to assure that this equipment remains qualified to work under the harsh conditions found inside the reactor containment. The aging of these components are also analyzed in this program that is important in the process to extend the operating life of Angra 1 for more 20 years, which is normally referred as Long Term Operation (LTO). (author)

Can Technical Analysis Signals Detect Price Reactions Around Earnings Announcement?: Evidence from Indonesia

OpenAIRE

Dedhy Sulistiawan; Jogiyanto Hartono

2014-01-01

This study examines whether technical analysis signals can detect price reactions before and after earnings announcement dates in Indonesian stock market. Earnings announcements produce reactions, both before and after the announcements. Informed investors may use private information before earnings announcements (Christophe, Ferri and Angel, 2004; Porter, 1992). Using technical analysis signals, this study expects that retail investors (uninformed investors) can detect preannouncements react...

Approach to customer qualification of the BNFL Sellafield Mox Plant

International Nuclear Information System (INIS)

Sullivan, P.

2003-01-01

BNFL started plutonium commissioning of its Sellafield MOX Plant (SMP) in December 2001, with the first MOX pellets being produced in May 2002. SMP was designed to manufacture a range of both PWR and BWR fuel types for a number of different customers. During commissioning and early MOX fuel manufacturing BNFL has been demonstrating its ability to both automatically manufacture and inspect MOX fuel to meet the requirements of different customers' specifications and fuel types. The qualification project consisted of common and project specific qualification. Common qualification was carried out to demonstrate BNFL could meet several customers' requirements during the same qualification test. Project specific qualification was carried out for one customer only as the fabrication or inspection equipment was specific to their fuel type. An example is the fuel assembly process. The reasons for BNFL carrying out common qualification were: - Develop a common qualified process to meet different customer specifications. - Minimise future qualifications prior to starting future fuel campaigns. - Ensure BNFL understands and effectively manages different customer requirements in SMP. BNFL has approached qualification of SMP systematically. Firstly the inspection system was qualified, and once completed the inspection system was then used in the qualification of the manufacturing process. (orig.)

49 CFR 214.351 - Training and qualification of flagmen.

Science.gov (United States)

2010-10-01

... 49 Transportation 4 2010-10-01 2010-10-01 false Training and qualification of flagmen. 214.351... ADMINISTRATION, DEPARTMENT OF TRANSPORTATION RAILROAD WORKPLACE SAFETY Roadway Worker Protection § 214.351 Training and qualification of flagmen. (a) The training and qualification for roadway workers assigned the...

On safety 1E qualification of electrical equipment for nuclear power stations

International Nuclear Information System (INIS)

Segarceanu, D.; Geambasu, C.; Avramescu, M.

1995-01-01

Electrical equipment and systems for the emergency shutdown of a nuclear reactor are qualified according to safety class 1E. Methods of qualification meeting the requirements should be used, either individually or in combination include, type-test qualification, qualification by operating experience, qualification by analysis, combined qualification. These methods qualification principles, procedures and documents are discussed. (N.T.). 1 fig

Graduates from dual qualification courses, registered nurse and health visitor: a career history study.

Science.gov (United States)

Drennan, Vari M; Porter, Elizabeth M J; Grant, Robert L

2013-08-01

Educationalists and managers internationally are challenged to find ways of preparing, recruiting early in their careers, and retaining nurses into public health roles in primary care. Public health nursing qualifications are post-initial nurse registration in the United Kingdom as in some other countries. In the mid twentieth century there were a number of innovative programmes of dual qualification: registered nurse and health visitor (the United Kingdom term for public health nurse). To investigate the career histories of graduates from courses integrating both nursing and health visitor qualifications. An observational, survey study. The United Kingdom. A purposive sample of graduates from integrated registered nurse and health visitor programmes, 1959-1995, from one University. Self completed, anonymous, survey sent to graduates, with contact details known to the University and through snowballing techniques, in 2011. Forty five women (56%), graduates in all four decades, returned the survey. A significant majority (82%) had taken up health visitor posts on completing the course. Over their careers, 42% of all jobs held were as health visitors. Only four never worked in a post that required a health visiting qualification. Most had undertaken paid work throughout their careers that focused on aspects of public health, often linked to child, maternal and/or family wellbeing. Many held teaching/lecturing and management posts at some point in their career. Those holding management posts were more likely to report leaving them as a result of organisational re-structuring or redundancy than those in non-management posts. Courses that prepare students to be both nurses and health visitors result in a majority of graduates who take up posts as health visitors on qualification and subsequently. Nurse education planners may find this evidence of value in determining ways of providing a future workforce for public health nursing. Copyright © 2012 Elsevier Ltd. All

The effect of leverage increases on real earnings management

OpenAIRE

Zagers-Mamedova, Irina

2009-01-01

textabstractMain subject of this paper is to understand whether there could be an incentive for managers to manipulate cash flow from operating activities (CFO) through the use of real earnings management (REM), in situations with increasing leverage. Based upon a study of Jelinek (2007) who researched the correlation between increasing levels of leverage and accrual earnings management, I developed my main hypothesis with respect to the effect of leverage increases on REM to influence CFO. R...

Physical Attractiveness, Employment, and Earnings

OpenAIRE

Christian Pfeifer

2011-01-01

Survey data is used to estimate the impact of physical attractiveness rated by the interviewer as well as by the respondent on employment probability and labor income of men and women. In addition to mean linear and non-linear effects on earnings, simultaneous quantile regressions are applied to analyze heterogeneity across the wage distribution.

Role of Social Relations of Outside Directors with CEO in Earnings Management

Directory of Open Access Journals (Sweden)

Muhammad Shaique

2017-12-01

Full Text Available The purpose of this study is to examine the impact of social relations among the board members on earnings management in Pakistani listed companies. Specifically, we have analyzed the social networks between CEO and outside board members. The modified Jones model has been used in this study to measure earnings management and we have captured social relations through SOCIAL (Social networking index. Our results suggest that firms with more connected boards show a positive relationship between board independence and earnings management. Further, we have shown that firms with CEO duality exhibit a higher association between social connections of the board and earnings management than firms with non-duality. Social relations among the board members undermine monitoring ability of outside directors and the impact becomes more severe in the presence of CEO duality.

Impact of total laryngectomy on return to work.

Science.gov (United States)

Costa, Jose Miguel; López, Montserrat; García, Jacinto; León, Xavier; Quer, Miquel

Total laryngectomy is one of the most mutilating oncological operations. There are no specific studies evaluating return to work after this surgery. A cross-sectional study was performed on a sample of 116 laryngectomized patients who were disease- free and had a minimum follow-up of 2 years from total laryngectomy. A survey was conducted to find out their employment situation before and after surgery. At the time of surgery, 62 (53%) were working, 40 (35%) were retired and 14 (12%) were in a disability situation. 60% had professions with low qualification requirements, the largest group being construction workers. Of the 62 patients active at the time of total laryngectomy, 29 became inactive and 33 (53%) maintained their work activity. The most important factors in maintaining work activity were the level of professional qualification and the method of vocal rehabilitation. Eighty percent of the patients with high-intermediate qualification maintained their jobs, compared to 35% of those with low professional qualifications (Pde Otorrinolaringología y Cirugía de Cabeza y Cuello. All rights reserved.

Summary of work completed under the Environmental and Dynamic Equipment Qualification research program (EDQP)

International Nuclear Information System (INIS)

Steele, R. Jr.; Bramwell, D.L.; Watkins, J.C.; DeWall, K.G.

1994-02-01

This report documents the results of the main projects undertaken under the Environmental and Dynamic Equipment Qualification Research Program (EDQP) sponsored by the U.S. Nuclear Regulatory Commission (NRC) under FIN A6322. Lasting from fiscal year 1983 to 1987, the program dealt with environmental and dynamic (including seismic) equipment qualification issues for mechanical and electromechanical components and systems used in nuclear power plants. The research results have since been used by both the NRC and industry. The program included seven major research projects that addressed the following issues: (a) containment purge and vent valves performing under design basis loss of coolant accident loads, (b) containment piping penetrations and isolation valves performing under seismic loadings and design basis and severe accident containment wall displacements, (c) shaft seals for primary coolant pumps performing under station blackout conditions, (d) electrical cabinet internals responding to in-structure generated motion (rattling), and (e) in situ piping and valves responding to seismic loadings. Another project investigating whether certain containment isolation valves will close under design basis conditions was also started under this program. This report includes eight main section, each of which provides a brief description of one of the projects, a summary of the findings, and an overview of the application of the results. A bibliography lists the journal articles, papers, and reports that document the research

Banking system reform, earnings quality and credit allocation

Directory of Open Access Journals (Sweden)

Xiuli Zhu

2012-09-01

Full Text Available This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in listed companies changed significantly after the banking system reform, especially in state-owned listed companies. Further investigation shows that due to the influence of rent-seeking, banks have eased the earnings requirements of non-state-owned listed companies. These findings enhance our understanding of the economic consequences of the banking system reform and of credit discrimination under the new regime.

Code qualification of structural materials for AFCI advanced recycling reactors.

Energy Technology Data Exchange (ETDEWEB)

Natesan, K.; Li, M.; Majumdar, S.; Nanstad, R.K.; Sham, T.-L. (Nuclear Engineering Division); (ORNL)

2012-05-31

This report summarizes the further findings from the assessments of current status and future needs in code qualification and licensing of reference structural materials and new advanced alloys for advanced recycling reactors (ARRs) in support of Advanced Fuel Cycle Initiative (AFCI). The work is a combined effort between Argonne National Laboratory (ANL) and Oak Ridge National Laboratory (ORNL) with ANL as the technical lead, as part of Advanced Structural Materials Program for AFCI Reactor Campaign. The report is the second deliverable in FY08 (M505011401) under the work package 'Advanced Materials Code Qualification'. The overall objective of the Advanced Materials Code Qualification project is to evaluate key requirements for the ASME Code qualification and the Nuclear Regulatory Commission (NRC) approval of structural materials in support of the design and licensing of the ARR. Advanced materials are a critical element in the development of sodium reactor technologies. Enhanced materials performance not only improves safety margins and provides design flexibility, but also is essential for the economics of future advanced sodium reactors. Code qualification and licensing of advanced materials are prominent needs for developing and implementing advanced sodium reactor technologies. Nuclear structural component design in the U.S. must comply with the ASME Boiler and Pressure Vessel Code Section III (Rules for Construction of Nuclear Facility Components) and the NRC grants the operational license. As the ARR will operate at higher temperatures than the current light water reactors (LWRs), the design of elevated-temperature components must comply with ASME Subsection NH (Class 1 Components in Elevated Temperature Service). However, the NRC has not approved the use of Subsection NH for reactor components, and this puts additional burdens on materials qualification of the ARR. In the past licensing review for the Clinch River Breeder Reactor Project (CRBRP

International Financial Reporting Standards and Earnings Management in Latin America

Directory of Open Access Journals (Sweden)

Alex Augusto Timm Rathke

2016-05-01

Full Text Available This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under construction, and few studies focus on this issue, especially with respect to Latin America, despite its relevant role in the global economy. This paper fills this gap in the literature as it analyzes the level of IFRS earnings management regarding the first and main Latin American countries applying IFRS (Brazil and Chile, when compared to the main Anglo-Saxon countries with IFRS tradition (United Kingdom and Australia, and with the main Continental European economies (France and Germany. The results show that Latin American firms present a higher level of earnings management than Continental European and Anglo-Saxon firms, and this opportunistic behavior remains significant when only global players with cross-listing in the United States are analyzed. Thus, even with a unique set of high quality accounting standards (IFRS and strong reporting incentives, countries’ specific characteristics still play an important role in the way IFRS is implemented in each country.

Factors Influencing the Earnings Expectations among Macedonian Students: A Comparative Perspective with the EU Students

Directory of Open Access Journals (Sweden)

Marija Andonova

2015-06-01

Full Text Available The aim of this paper is to assess the earnings expectations of Macedonian students and the main factors that shape their expectations. Previous research has shown that earnings expectation is a major determinant that influences a decision on schooling (Williams and Gordon, 1981; Betts, 1996; Wolter and Zbinden, 2001. Given that the main pathway to developing individual human capital is schooling, learning about factors that affect individual’s decision on whether to acquire more education can contribute towards better educational policy. We employ similar empirical approach as Brunello et al. (2001, 2004. We use available information to regress: i expected future earnings right after university graduation and ii expected future earnings 10 years after graduation, on a set of variables: characteristics of the individual, socio-economic background, field of study, year of study, academic performance, sources of information for future earnings, etc. Our findings show that expected earnings are significantly correlated with the education of the father, year of study, sources of information on earnings in the labor market, gender, ethnicity, having a regular job during studies, perceived employability, field of study, and the country of future employment. In other words, Macedonian students form their earnings expectations in a similar vein as their European counterparts.

WTP Waste Feed Qualification: Glass Fabrication Unit Operation Testing Report

Energy Technology Data Exchange (ETDEWEB)

Stone, M. E. [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL). Hanford Missions Programs; Newell, J. D. [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL). Process Technology Programs; Johnson, F. C. [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL). Engineering Process Development; Edwards, T. B. [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL). Engineering Process Development

2016-07-14

The waste feed qualification program is being developed to protect the Hanford Tank Waste Treatment and Immobilization Plant (WTP) design, safety basis, and technical basis by assuring waste acceptance requirements are met for each staged waste feed campaign prior to transfer from the Tank Operations Contractor to the feed receipt vessels inside the Pretreatment Facility. The Waste Feed Qualification Program Plan describes the three components of waste feed qualification: 1. Demonstrate compliance with the waste acceptance criteria 2. Determine waste processability 3. Test unit operations at laboratory scale. The glass fabrication unit operation is the final step in the process demonstration portion of the waste feed qualification process. This unit operation generally consists of combining each of the waste feed streams (high-level waste (HLW) and low-activity waste (LAW)) with Glass Forming Chemicals (GFCs), fabricating glass coupons, performing chemical composition analysis before and after glass fabrication, measuring hydrogen generation rate either before or after glass former addition, measuring rheological properties before and after glass former addition, and visual observation of the resulting glass coupons. Critical aspects of this unit operation are mixing and sampling of the waste and melter feeds to ensure representative samples are obtained as well as ensuring the fabrication process for the glass coupon is adequate. Testing was performed using a range of simulants (LAW and HLW simulants), and these simulants were mixed with high and low bounding amounts of GFCs to evaluate the mixing, sampling, and glass preparation steps in shielded cells using laboratory techniques. The tests were performed with off-the-shelf equipment at the Savannah River National Laboratory (SRNL) that is similar to equipment used in the SRNL work during qualification of waste feed for the Defense Waste Processing Facility (DWPF) and other waste treatment facilities at the

Separating the Stock Market′s Reaction to Simultaneous Dividend and Earnings Announcements

DEFF Research Database (Denmark)

Sponholtz, Carina Margit

asymmetries between shareholders and management. We find that the stock market reacts to surprise in management forecasts of next year's earnings and the current dividend. Additional breakdowns reveal that the signalling models and free cash flow hypothesis provide explanations for separate components......We analyze simultanous announcements of current dividends, current earnings and managment forecasts of next year's earnings. By conducting the empirical analysis using Danish data, this study is the first not to suffer from problems related to low levels of agency costs and informational...

Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan

Directory of Open Access Journals (Sweden)

Vinola Herawaty

2008-01-01

Full Text Available The objective of the empirical study is to examine the role of Corporate Governance Practices as a variable that moderates the effect of Earnings Management to the value of the firm. The result gives the evidence that corporate governance practices that have a significant impact to the value the firm are outside independent director and institutional ownership, in the model regression with moderating variable. It also indicates that Independent director, audit quality and institutional ownership are moderating variables of the relationship between earnings management and the value of the firm, but not the managerial ownership. Thus, earnings Management can be minimized with the monitoring mechanism i.e. (1 independent director that can monitor the management of the company in aligning the interest of principal and agent, (2 institutional ownership shareholders - the sophitisticed investor that also monitor the management to decrease the motivation of management to manipulate Earnings and (3 audit quality with the role of auditors to give the credibility of the reported financial statement by management. Abstract in Bahasa Indoesia: Tujuan penelitian ini untuk menge¬tahui secara empiris pengaruh earnings management terhadap nilai perusahaan, praktek corporate governance nilai perusahaan dan pengaruh praktek corporate governance terhadap hubungan antara earnings management dan nilai perusahaan dan memahami peranan praktek corporate governance terhadap praktek earnings management yang dilakukan yang perusahaan dalam upaya meningkatkan nilai perusahaan. Hasil penelitian membuktikan corporate governance berpengaruh secara signifikan terhadap nilai perusahaan dengan variabel komisaris inde¬penden dan kepemilikan institusional. Kepemilikan manajerial akan menurunkan nilai perusahaan sedangkan kualitas audit akan meningkatkan nilai perusahaan. Komisaris independen, kualitas audit dan kepemilikan institusional merupakan variabel pemoderasi antara

Auditor report and earnings management: Evidence from FTSE 350 companies in the UK

Directory of Open Access Journals (Sweden)

Mohammad Alhadab

2016-11-01

Full Text Available This paper examines the relationship between audit report and real-based and accrual-based earnings management based on a UK sample. Prior research has mostly focused on US data and examined the relationship between auditor report (qualified vs. non-qualified and earnings management (proxied by discretionary accruals, and found evidence that qualified audit report is positively associated with the level of discretionary accruals. Despite the importance of the role of audit firms to constrain the use of earnings management, there is no research to date has examined the relationship between auditor reports and real earnings management activities based on UK sample. This paper therefore fills this gap in the literature by providing the first evidence for UK FTSE 350 companies that auditor report is positively associated with real and accrual earnings management. The paper also provide evidence that firms received qualified audit report share different characteristics as compared to firms received un-qualified audit report

Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies

OpenAIRE

Thomas Dilger; Sabine Graschitz

2015-01-01

Purpose – Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach – According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. ...

Seismic qualification tests of fans of the NPP of Laguna Verde U-1 and U-2

International Nuclear Information System (INIS)

Jarvio C, G.; Garcia H, E. E.; Arguelles F, R.; Vela H, A.; Naranjo U, J. L.

2013-10-01

This work presents the results of the seismic qualification tests applied to the fans that will be installed in the control panels of the three divisions of the diesel generators of the nuclear power plant (NPP) of Laguna Verde, Unit-1 and Unit-2. This seismic qualification process of the fans was carried out using two specimens that were tested in the seismic table (vibrating) of the Engineering Institute of Universidad Nacional Autonoma de Mexico (UNAM), in accordance with the requirements of the standard IEEE 344-1975, to satisfy the established requirements of seismic qualification in the technical specifications and normative documents required by the nuclear standards, in order to demonstrate its application in the diesel generators Divisions I, II and III of the NPP. The seismic qualification tests were developed on specimens that were retired of the NPP of Laguna Verde recently with a service life of 7.75 years. (Author)

Guidelines for seismic qualification by experience in ALWRs

International Nuclear Information System (INIS)

Bandyopadhyay, K.K.

1994-01-01

The methodologies and acceptance criteria for seismic qualification of equipment are provided in IEEE Std. 344 endorsed by the Nuclear Regulatory Commission (NRC) in the Standard Review Plan. The IEEE Standard allows seismic qualification by use of the similarity analysis method. Data available from past earthquake events or vibration tests can be used in this regard. The nuclear industry has collected a vast amount of earthquake experience and test data in the last decade, and is planning to use it for seismic qualification of equipment in advanced light water reactor (ALWR) plants. This paper discusses the existing data bases including their limitations and describes the ways these data bases can be used for equipment qualification in ALWR plants

Guidelines for seismic qualification by experience in ALWRs

International Nuclear Information System (INIS)

Bandyopadhyay, K.K.

1993-01-01

The methodologies and acceptance criteria for seismic qualification of equipment are provided in IEEE Std. 344 endorsed by the Nuclear Regulatory Commission (NRC) in the Standard Review Plan. The IEEE Standard allows seismic qualification by use of the similarity analysis method. Data available from past earthquake events or vibration tests can be used in this regard. The nuclear industry has collected a vast amount of earthquake experience and test data in the last decade, and is planning to use it for seismic qualification of equipment in advanced light water reactor (ALWR) plants. This paper discusses the existing data bases including their limitations and describes the ways these data bases can be used for equipment qualification in ALWR plants

Safety review for seismic qualification on nuclear power plant equipment

International Nuclear Information System (INIS)

Fang Qingxian

1995-01-01

The standards and requirements for seismic qualification of nuclear power plant's component have been fully addressed, including the scope of seismic qualification, the approach and the method of common seismic qualification, the procedure of the seismic tests, and the criteria for the seismic qualification review. The problems discovered in the safety review and the solution for these problems and some other issues are also discussed

A Comparison of Danish and International Findings on Intergenerational Earnings Mobility

DEFF Research Database (Denmark)

Bonke, Jens; Azhar, Hussain; D. Munk, Martin

a comparison with analyses on a Danish register data set. The earnings mobility between fathers/mothers and their sons/daughters is investigated, and shows that the father-son earnings persistence effect is found to be smaller in Denmark, Finland and Sweden than in the United States, but higher than in Norway....

An empirical study of the relationship between earnings forecasts and risk profile

Directory of Open Access Journals (Sweden)

Malekian Esfandiar

2016-11-01

Full Text Available A new approach to examine the relationship between the excess of forecast based on characteristics toward management forecast and business risk is provided in this research at companies listed on the stock exchange in Tehran.The customary (traditional (approach is based on the regression of management forecast errors of past years. Therefore, the observable and unobservable inputs, such as managements, incentive misalignment, are used to predict management forecast errors. In this study, the future earnings is at first estimated by using characteristics including earnings per share, loss indicator, Neg. accruals per share , Pos. accruals per share ,asset growth , dividend indicator (non-payment of the dividend, Book-to-market value, share price and dividend per share for companies. Based on that, a criterion (CO for estimating the earnings forecast error was developed, which is the alternative forecasted errors. One should notice that, business risk is considered as a measure of company performance. In this study, measures of business risk are volatility of earnings and dividend ratio. Research findings show that, there is a significant relationship between the CO and volatility of earnings, on the contrary there is no significant relationship between this criteria and dividend ratio

Calculation qualification of gadolinium burnable poisons in water reactors

International Nuclear Information System (INIS)

Chaucheprat, P.

1988-01-01

The work presented in this thesis constitutes the qualification on the one end of Appolo-Neptune scheme for the gadolinium burnable poison in a pressurized water reactor, and on the other end of basis nuclear data on natural gadolinium. This study has permitted to reduce by a factor 3 the actual incertitude on the gadolinium poison comparatively at precisions cited in international benchmarks calculations [fr

Licensing requirements regarding the qualification of operating personnel in nuclear power plants

International Nuclear Information System (INIS)

Fechner, J.B.

1981-01-01

The legal requirements regarding the qualifications of operating personnel in nuclear power plants in the Federal Republic of Germany are outlined as in article 7 of the Atomic Energy Act. For the responsible operating personnel the requisite competence and reliability are legally required; for subordinate personnel the law requires only the necessary knowledge. The requisite competence and the necessary knowledge have been further specified in a set of guidelines by the authorities; work on specification of reliability requirements is under way. Essential elements of the requisite competence of responsible operating personnel are their professional qualification, their safety-related knowledge, their abilities, their practical experience, and - for the responsible shift personnel - their nuclear, plant-related training as well as a written and oral examination. Requalification is indispensible for keeping the requisite competence on a level in accordance with the current state of science and technology. Facts concerning the personal reliability of the responsible operating personnel are assessed by the competent authorities on the basis of information available at other state institutions. For the responsible shift personnel, physical and psychological fitness are important factors contributing to their reliability. The necessary knowledge subordinate operating personnel must possess with respect to plant safety and safety of the personnel is assured via instruction on safety and via special briefings at the working place. Lack of safety-related knowledge has to be compensated for by assigning an experienced permanent supervisor for each activity in question. Current work on qualification of operating personnel concentrates on training, including simulator training, of responsible shift personnel. (author)

Audit Committee Attributes and Earnings Management: Evidence from Nigeria

Directory of Open Access Journals (Sweden)

Afensimi Elijah

2015-05-01

Full Text Available Using the agency theoretical framework, the  study postulates that audit committee attributes can impact significantly, constraining accrual-based distortion of financial reporting credibility and thus improve the quality of financial reporting. To assess our arguments, audit committee size, audit committee financial literacy, audit committee attendance at meetings, audit committee independence and audit meetings frequency of meeting were regressed on financial reporting quality measured by discretionary accruals. The findings for the full sample and negative discretionary accruals sample confirm our expectation that audit committee characteristics have a constraining effect on earnings management. Specifically, audit committee financial expertise, audit committee size, audit committee independence and diligence showed an inverse and significant relationship with earnings management. This is in tandem with theoretical expectations and suggest that increases in these variables we exert a declining influence on earnings management. The study concludes that there is the need for companies to focus on attributes that strengthen the effectiveness of their audit committees.

The impact of paternity leave on fathers' future earnings.

Science.gov (United States)

Rege, Mari; Solli, Ingeborg F

2013-12-01

Using Norwegian registry data, we investigate the effect of paternity leave on fathers' long-term earnings. If the paternity leave increased long-term father involvement, then we should expect a reduction in fathers' long-term earnings as they shift time and effort from market to home production. For identification, we use the Norwegian introduction of a paternity-leave quota in 1993, reserving four weeks of the total of 42 weeks of paid parental leave exclusively for the father. The introduction of the paternity-leave quota led to a sharp increase in rates of leave-taking for fathers. We estimate a difference-in-differences model that exploits differences in fathers' exposure to the paternity-leave quota by the child's age and year of observation. Our analysis suggests that four weeks of paternity leave during the child's first year decreases fathers' future earnings, an effect that persists through our last point of observation, when the child is 5 years old. A battery of robustness tests supports our results.

Developments in mechanical ultrasonic inspection and qualification of NDE

International Nuclear Information System (INIS)

Kauppinen, P.; Pitkaenen, J.; Kuusinen, P.

2001-01-01

Reliability of non-destructive testing results has a direct influence on structural integrity assessment and safety of the inspected structures e.g. NPP primary circuit pressure boundaries. Advanced technology together with highly skilled and experienced personnel is required. One of the current trends is automation. Mechanised equipment can replace tedious manual work in positioning and moving of the transducers. Large areas can be scanned, analysed and numerically documented for direct comparison of eventual later repeated inspections. Another major trend is qualification, which aims to ensure that the inspection results are correct and fit the purpose. The suitability and proper operation of equipment, methods and personnel i.e. the whole chain shall be proven. This presentation summarises the advances in automation and qualification of non-destructive inspection during the second project year, Monitoring of material degradation was included in the studied topics and will also be shortly described. (author)

QUALIFICATIONS FRAMEWORKS FOR LIFELONG LEARNING CONQUERING THE WORLD?

Directory of Open Access Journals (Sweden)

Arjen Deij

2014-01-01

Full Text Available The paper reveals the international prospects of developing and spreading the qualifications frameworks across the globe. It introduces the key terms and concepts related to the given issue, and examines both the benefits and challenges of qualifications frameworks implementation. The author looks into the origins and causes of the worldwide interest in qualifications framework application, and gives the overview of related recent publications and their conclusions to reinforce the provided argumentation.

DETERMINANTS OF RETAINED EARNINGS IN PROFITABLE STEEL COMPANIES IN INDIA: A STUDY OF STEEL SECTOR

OpenAIRE

Dr. Sohaib Masood

2018-01-01

In this paper an attempt has been made to identify the important determinants of retained earnings in profitable steel companies in steel sector of India and which have impact on the retention of earnings of steel companies under study. Multiple linear regression is used to identify the determinants of retained earnings for a period of sixteen years. Also the importance of retained earnings as a source of finance for steel sector companies is also studied in the paper.

Universities Report $1.8-Billion in Earnings on Inventions in 2011

Science.gov (United States)

Blumenstyk, Goldie

2012-01-01

Universities and their inventors earned more than $1.8-billion from commercializing their academic research in the 2011 fiscal year, collecting royalties from new breeds of wheat, from a new drug for the treatment of HIV, and from longstanding arrangements over enduring products like Gatorade. Northwestern University earned the most of any…

Qualification of safety-related valve actuators

International Nuclear Information System (INIS)

Anon.

1981-01-01

This Standard describes the qualification of all types of power-driven valve actuators, including damper actuators, for safety-related functions in nuclear power generating stations. It may also be used to separately qualify actuator components. This Standard establishes the minimum requirements for, and guidance regarding, the methods and procedures for qualification of all safety-related functions of power-driven valve actuators

Navigating the National Qualifications Framework (NQF): The Role of Career Guidance

Science.gov (United States)

Walters, S.; Watts, A. G.; Flederman, P.

2009-01-01

The South African Qualifications Authority (SAQA) recently commissioned a review of the career development field in South Africa. The review was designed to clarify what SAQA's role might be in assisting learners throughout life to navigate their ways through the complex array of education, training and work opportunities (including, but not…

A Study on the Determinants of Earnings Response Coefficient in an Emerging Market

OpenAIRE

Bita Mashayekhi; Zeynab Lotfi Aghel

2016-01-01

The determinants of Earnings Response Coefficient (ERC), including firm size, earnings growth, and earnings persistence are studied in this research. These determinants are supposed to be moderator variables that affect ERC and Return Response Coefficient. The research sample contains 82 Iranian listed companies in Tehran Stock Exchange (TSE) from 2001 to 2012. Gathered data have been processed by EVIEWS Software. Results show a significant positive relation between firm size and ERC, and als...

LTP fibre injector qualification and status

International Nuclear Information System (INIS)

Bogenstahl, J; Cunningham, L; Fitzsimons, E D; Hough, J; Killow, C J; Perreur-Lloyd, M; Robertson, D; Rowan, S; Ward, H

2009-01-01

This paper presents the current state of the LISA Technology Package (LTP) fibre injector qualification project in terms of vibration and shock tests. The fibre injector is a custom built part and therefore must undergo a full space qualification process. The mounting structure and method for sinusoidal vibration and random vibration tests as well as shock tests will be presented. Furthermore a proposal will be presented to use the fibre injector pair qualification model to build an optical prototype bench. The optical prototype bench is a full-scale model of the flight model. It will be used for development and rehearsal of all the assembly stages of the flight model and will provide an on-ground simulator for investigation as an updated engineering model.

Why Tu Youyou Makes Less Money Than Zhang Ziyi?

Science.gov (United States)

Suo, Qinghui; Liu, Yang; Zhang, Daming

2017-08-01

Scientists normally earn less money than many other professions which require a similar amount of training and qualification. The economic theory of marginal utility and cost-benefit analysis can be applied to explain this phenomenon. Although scientists make less money than entertainment stars, the scientists do research work out of their interest and they also enjoy a much higher reputation and social status in some countries.

Qualification of software and hardware

International Nuclear Information System (INIS)

Gossner, S.; Schueller, H.; Gloee, G.

1987-01-01

The qualification of on-line process control equipment is subdivided into three areas: 1) materials and structural elements; 2) on-line process-control components and devices; 3) electrical systems (reactor protection and confinement system). Microprocessor-aided process-control equipment are difficult to verify for failure-free function owing to the complexity of the functional structures of the hardware and to the variety of the software feasible for microprocessors. Hence, qualification will make great demands on the inspecting expert. (DG) [de

48 CFR 1437.7001 - Contractor qualification requirements.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Contractor qualification requirements. 1437.7001 Section 1437.7001 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR... Contractor qualification requirements. (a) Prior to award of a contract for real property appraisal services...

Hawaii Charter Fishing Cost Earnings Survey 2012

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the main Hawaiian Island Charter fishing fleet in 2012. Data collected include fisher classification, vessel...

The Quality of Accounting Earnings and Change in Political Power Map: Evidence from Indonesia

Directory of Open Access Journals (Sweden)

Harymawan Iman

2017-01-01

Full Text Available This study investigates the earnings quality of politically connected firms listed in Indonesian Stock Exchange during 2006-2010. This study compare two definition (Soeharto Dependency Index (SDI and Politically Exposed Person (PEP of political connections to capture the effect of the changes of political power map on the earnings quality of politically connected firms in Indonesia. The finding shows that the quality of accounting earnings of politically connected firms which were formerly closely related to President Soeharto in 1998 are not significantly different to other firms. Furthermore, when this study employ politically exposed person as a proxy of political connections, the findings shows that connected firms have significantly lower quality accounting earnings. Consistent with prior findings, this study shows that change in political power map in Indonesia affect the level of earnings quality of politically connected firms.

Religion and Earnings: Is It Good to Be an Atheist with Religious Parental Background?

OpenAIRE

Thomas Cornelissen; Uwe Jirjahn

2012-01-01

Using German employee data, we find that being raised by two religious parents and having no current religious affiliation is associated with higher earnings. This conforms to the hypothesis that people who are raised religiously and reject religion as adults are economically more successful as they combine a strong, internalized work ethic with an increased interest in present consumption (as opposed to afterlife consumption).

Does Money Matter: Earnings Patterns Among a National Sample of the US State Governmental Public Health Agency Workforce.

Science.gov (United States)

Castrucci, Brian C; Leider, Jonathon P; Liss-Levinson, Rivka; Sellers, Katie

2015-01-01

Earnings have been shown to be a critical point in workforce recruitment and retention. However, little is known about how much governmental public health staff are paid across the United States. To characterize earnings among state health agency central office employees. A cross-sectional survey was conducted of state health agency central office employees in late 2014. The sampling approach was stratified by 5 (paired HHS) regions. Balanced repeated replication weights were used to correctly calculate variance estimates, given the complex sampling design. Descriptive and bivariate statistical comparisons were conducted. A linear regression model was used to examine correlates of earnings among full-time employees. A total of 9300 permanently employed, full-time state health agency central office staff who reported earnings information. Earnings are the main outcomes examined in this article. Central office staff earn between $55,000 and $65,000 on average annually. Ascending supervisory status, educational attainment, and tenure are all associated with greater earnings. Those employed in clinical and laboratory positions and public health science positions earn more than their colleagues in administrative positions. Disparities exist between men and women, with men earning more, all else being equal (P earnings levels, including disparities in earnings that persist after accounting for education and experience. Data from the survey can inform strategies to address earnings issues and help reduce disparities.

Status report on developments and cooperation on risk-informed inservice-inspection and non-destructive testing (NDT) qualification in OECD-NEA member countries - CSNI integrity and ageing working group

International Nuclear Information System (INIS)

Skanberg, Lars

2005-01-01

During the last decades the nuclear industry has experienced service degradation of many components, both in primary systems and in secondary systems. Several inspection failures have also occurred over the years. This degradation and inspection history as well as the economical and political factors have consequently set up a pressure for more efficient and cost-effective in-service inspection programmes to ensure that there are adequate safety margins so that anticipated degradations of components do not lead to failures that cause accidents or even unplanned shutdowns with adverse effects on power production reliability. In this situation, nuclear regulators as well as nuclear utilities in many countries have developed and implement risk-informed inspection approaches together with more stringent requirements of demonstrating the performance of the NDT systems that are to be used for inspection of safety related components which are susceptible to different kind of degradation mechanisms. In December 2000, the Committee on Nuclear Regulatory Activities (CNRA) and the Committee on the Safety of Nuclear Installations (CSNI) agreed to prepare a state-of-the art report addressing the present situation and regulatory aspects in NEA member countries on: - Risk based / risk informed in-service inspections developments, - Qualification of NDT system to be used for the inspections. The CSNI gave mandate to the CSNI working group on the Integrity of Components and Structures (IAGE) to prepare the report. Practices and status in NEA member countries were collected in 2003 through a questionnaire. Results have been compiled in the report NEA/CSNI/R(2005)3. To complete the technical information, a CSNI Workshop was held from 13 to 14 April 2004 in Stockholm, Sweden hosted by the Swedish Nuclear Power Inspectorate. The Workshop gathered 54 participants from 17 countries including the EC, the IAEA and the main organisations worldwide developing RI-ISI methodologies. Papers

Why do very unattractive workers earn so much?

Science.gov (United States)

Kanazawa, Satoshi; Hu, Shihao; Larere, Adrien

2018-05-01

Kanazawa and Still (2018) showed that very unattractive workers earned more than unattractive workers, sometimes more than average-looking or attractive workers, because they had higher levels of intelligence and education, but they did not explain why very unattractive workers had higher intelligence and education. There are both theoretical and empirical reasons to expect that some intelligent men may prefer to marry very unattractive women. The analysis of the National Longitudinal Study of Adolescent Health (Add Health) shows that very unattractive women were significantly more likely to be married at Age 29 than unattractive or average-looking women, and their spouses or partners earned significantly more than those of unattractive or average-looking women. If intelligent men have historically preferred to marry very unattractive women generation after generation, then, because both general intelligence and physical attractiveness are highly heritable, this can explain why very unattractive workers are more intelligent and achieve higher education, thereby earning more. It can also explain why the positive correlation between intelligence and physical attractiveness is not larger despite assortative mating of intelligent men of higher status and physically attractive women over many generations. Copyright © 2018 Elsevier B.V. All rights reserved.

Hawaii Small Boat Cost-Earnings Data: 2014

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 2014. Data collected include fisher classification, vessel characteristics, levels of...

Earnings among young and mature Danish university graduates

DEFF Research Database (Denmark)

Klausen, Trond Beldo

2016-01-01

wages among private sector employees. This applies to both genders, but the differences are stronger among male employees. The analyses of long-term wages reveal a more homogeneous pattern. Mature graduates earn less in all the years investigated. The wage differences are greatest among male graduates...... for a longer period of time and to control for more labour market-relevant variables than any previous study of graduation age and earnings. The results show that graduation age has either a slightly positive or an insignificant impact on starting wages within the public sector or a negative impact on starting...... employed in private enterprises, and the gap increases throughout their careers....

Training and qualification program for nuclear criticality safety technical staff. Revision 1

International Nuclear Information System (INIS)

Taylor, R.G.; Worley, C.A.

1997-01-01

A training and qualification program for nuclear criticality safety technical staff personnel has been developed and implemented. All personnel who are to perform nuclear criticality safety technical work are required to participate in the program. The program includes both general nuclear criticality safety and plant specific knowledge components. Advantage can be taken of previous experience for that knowledge which is portable such as performance of computer calculations. Candidates step through a structured process which exposes them to basic background information, general plant information, and plant specific information which they need to safely and competently perform their jobs. Extensive documentation is generated to demonstrate that candidates have met the standards established for qualification

Studying the Relationship between Economic Massive Changes with Earnings Management of Listed Companies in Tehran Stock Exchange

OpenAIRE

RAHMANİ SERYASAT, Hamid; PİRAYESH, Reza; NOORALİDOKHT, Hamid

2015-01-01

Abstract. This study investigates the relationship between earnings management and profitability of companies listed in Tehran stock exchange and its purpose is to examine the existence of earnings management phenomenon of listed companies in Tehran stock exchange. One of the executives' main objectives about earning management is creation a more stable flow, in order to support higher earning payments. More stable earnings flow can be perceived as a lower risk that leads to higher stock pric...

Equality of employment opportunities for nurses at the point of qualification: an exploratory study.

Science.gov (United States)

Harris, Ruth; Ooms, Ann; Grant, Robert; Marshall-Lucette, Sylvie; Chu, Christine Sek Fun; Sayer, Jane; Burke, Linda

2013-03-01

Securing employment after qualification is of utmost importance to newly qualified nurses to consolidate knowledge and skills. The factors that influence success in gaining this first post are not known. The study aimed to describe the first post gained after qualification in terms of setting, nature of employment contract and geographical distribution and explore the relationship between a range of factors (including ethnicity) and employment at the point of qualification. An exploratory study using structured questionnaires and secondary analysis of data routinely collected by the universities about students and their progress during their course. The study was conducted in eight universities within a large, multicultural city in the UK as part of the 'Readiness for Work' research programme. Eight hundred and four newly qualified nurses who had successfully completed a diploma or degree from one of the universities; a response rate of 77% representing 49% of all graduating students in the study population. Data were collected by self-completed semi-structured questionnaires administered to students at the time of qualification and at three months post-qualification. Routinely collected data from the universities were also collected. Fifty two percent of participants had been offered a job at the point of qualification (85% of those who had applied and been interviewed). Of these, 99% had been offered a nursing post, 88% in the city studied, 67% in the healthcare setting where they had completed a course placement. 44% felt "confident" and 32% "very confident" about their employment prospects. Predictors of employment success included ethnicity, specialty of nursing and university attended. Predictors of confidence and preparedness for job seeking included ethnicity, nursing specialty, gender and grade of degree. Newly qualified nurses from non-White/British ethnic groups were less likely to get a job and feel confident about and prepared for job seeking. This

Strategy for Qualification of the Plutonium Immobilized Form

International Nuclear Information System (INIS)

Marra, J.C.; Marra, S.L.; Bibler, N.E.; Strachan, D.M.; Shaw, H.F.

1998-01-01

In order to dispose of a radioactive waste form in a federal high- level waste repository, a waste form qualification strategy and program must be developed. The waste form qualification program must include the acceptance specifications for the product, show how compliance with these specifications will be met, and then demonstrate compliance. An important element of this program is developing a measure to demonstrate product consistency. For the can- in-canister option, waste form qualification is needed not only for the Pu immobilized form but also for the high-level waste glass canister containing the Pu waste form. The latter will require close interaction and coordination with the U.S. Department of Energy - Office of Environmental Management (DOE-EM) who, through their contractor at the Savannah River Site (SRS), is the producer of the high-level waste form at the Defense Waste Processing Facility (DWPF). In this paper a waste form qualification strategy for the plutonium ceramic form is described that utilizes, as much as possible, the qualification strategy successfully used for vitrified high-level waste

Using an inflation-augmented price-earnings ratio to guide tactical asset allocation

Directory of Open Access Journals (Sweden)

Adrian Saville

2011-08-01

Full Text Available Asset allocation plays a central role in determining investment outcomes, and available evidence shows that portfolio results can be enhanced through tactical asset allocation if managers use the simple price-earnings ratio as a predictor of equity returns. Recently, some international evidence has emerged which shows that, by augmenting the price-earnings metric with information about consumer price inflation, further enhancements can be achieved in tactical asset allocation.  This study reviews these arguments  as they apply to South Africa, and finds that an inflation-augmented price-earnings ratio is more successful in forecasting equity returns than is the simple price-earnings ratio.  Moreover, the metric is found to be significant in explaining relative asset class returns. On a risk-adjusted basis, however, the tool fails to improve the portfolio results when compared to a buy-and-hold strategy.

Using an inflation-augmented price-earnings ratio to guide tactical asset allocation

Directory of Open Access Journals (Sweden)

Adrian Saville

2011-04-01

Full Text Available Asset allocation plays a central role in determining investment outcomes, and available evidence shows that portfolio results can be enhanced through tactical asset allocation if managers use the simple price-earnings ratio as a predictor of equity returns. Recently, some international evidence has emerged which shows that, by augmenting the price-earnings metric with information about consumer price inflation, further enhancements can be achieved in tactical asset allocation.  This study reviews these arguments  as they apply to South Africa, and finds that an inflation-augmented price-earnings ratio is more successful in forecasting equity returns than is the simple price-earnings ratio.  Moreover, the metric is found to be significant in explaining relative asset class returns. On a risk-adjusted basis, however, the tool fails to improve the portfolio results when compared to a buy-and-hold strategy.

42 CFR 493.1449 - Standard; Technical supervisor qualifications.

Science.gov (United States)

2010-10-01

... section are not met and the laboratory performs tests in the subspecialty of mycology, the individual... mycology; or (3)(i) Have an earned doctoral degree in a chemical, physical, biological or clinical... months experience in high complexity testing within the subspecialty of mycology; or (4)(i) Have earned a...

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT

Directory of Open Access Journals (Sweden)

MI Mitha Dwi Restuti

2012-03-01

Full Text Available Tujuan penelitian ini adalah untuk mengetahui pengaruh negatif pengungkapan Corporate Sosial Responsibility (CSR disclosure terhadap Earning Response Coefficient (ERC. Alat analisis yang digunakan dalam penelitian ini menggunakan metode analisis regresi berganda.Sampel yang digunakan adalah sebanyak 150 perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2010. Berdasarkan hasil penelitian ditemukan bahwa pengungkapan Corporate Social Responsibility tidak berpengaruh terhadap Earning Response Coefficient (ERC. Hal ini dapat dikatakan bahwa investor belum memperhatikan informasi-informasi sosial yang diungkapkan dalam laporan tahunan perusahaan sebagai informasi yang dapat mempengaruhi investor dalam melakukan keputusan investasi. Investor masih mengganggap informasi laba lebih bermanfaat dalam menilai perusahaan dan dianggap lebih mampu memberikan informasi untuk mendapatkan return saham yang diharapkan oleh investor dibandingkan dengan informasi sosial yang diungkapkan oleh perusahaan.The purpose of this study is to determine the negative effect of Corporate Social Responsibility disclosure (CSR disclosure of Earnings Response Coefficient (ERC. Multiple regressions were used to analyze the data. The samples were 150 companies listed on the Indonesia Stock Exchange in 2010. Based on the research, the result was the disclosures of Corporate Social Responsibility did not influence Earning Response Coefficient (ECR. It can be said that investors did not pay attention to social information that was disclosed in the company’s annual report as information that could affect investors in making investment decisions. Investor did not consider sosial information; they only consider profit information to assess the company value and their investment return

Marianas Boat Fishing Cost Earnings Study 2011

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the boat based fishing in the Mariana Archipelago fielded in 2011. Data collected include fisher classification, vessel...

49 CFR 214.349 - Training and qualification of watchmen/lookouts.

Science.gov (United States)

2010-10-01

... 49 Transportation 4 2010-10-01 2010-10-01 false Training and qualification of watchmen/lookouts...) FEDERAL RAILROAD ADMINISTRATION, DEPARTMENT OF TRANSPORTATION RAILROAD WORKPLACE SAFETY Roadway Worker Protection § 214.349 Training and qualification of watchmen/lookouts. (a) The training and qualification for...

SRS H1616 Hydride Transport Vessel Qualification Report

International Nuclear Information System (INIS)

Smith, A.C.

1999-01-01

This report serves as the design qualification basis for both transport and facility use. Headings identify report sections as containing qualification information for transport use, facility use, or both transport and facility use

SRS H1616 Hydride Transport Vessel Qualification Report

International Nuclear Information System (INIS)

Van Alstine, M.N.

1998-01-01

This report serves as the design qualification basis for both transport and facility use. Headings identify report sections as containing qualification information for transport use, facility use, or both transport and facility use

Earnings volatility and the role of cash flows in the capital markets: Empirical evidence

Directory of Open Access Journals (Sweden)

Dr. Melita Charitou

2013-07-01

Full Text Available The recent global financial crisis brought to the forefront of the capital markets the importance of firm fundamentals and especially, the valuation role of cash flows. In this study, we examine the role of earnings and cash flows in two major capital markets, namely, USA and France. We hypothesize that the relationship between cash flows and security returns improves when earnings are transitory and this robustness is country specific. The dataset consists of more than 37,000 USA and French firm-year observations over an eight-year period. Multivariate statistical regression analysis is undertaken to test the major research hypotheses. Results indicate that when earnings are transitory (unstable, investors pay more attention to cash flows and less attention to earnings, a result indicating that investors penalize firms with unstable earnings. In summary, the evidence provided in this study supports that there are substantial differences in the way investors and financial analysts perceive financial information such as earnings and cash flows in France and USA. These results should be of great importance to the major stakeholders such as investors, creditors, financial analysts, especially after the recent global financial crisis and the collapse of giant organizations worldwide.

An Empirical Examination of Ownership Structure, Earnings Management and Growth Opportunities in Mexican Market

Directory of Open Access Journals (Sweden)

Juan Manuel San Martín Reyna

2013-07-01

Full Text Available This paper analyses the influence of ownership structure, board and leverage on the earnings management when companies either face, or do not face, profitable growth opportunities for a sample of 90 listed Mexican firms during the period 2005-2009. The results confirm the relevance of debt and board of directors in terms of earnings management by showing a positive relationship between earnings management and both board of directors and leverage in the presence of growth opportunities. In contrast, this relationship becomes negative when firms have no profitable investment projects. The results also demonstrate the relevance of controlling shareholders on earnings management under a growth opportunity setting.Therefore, our results show that ownership structure, composition and size of board and leverage play a dual role: reduce the earnings management when there are no investments projects, but impact positively in presence of growth opportunities.

Integrated Information System for Higher Education Qualifications

Directory of Open Access Journals (Sweden)

Catalin Ionut SILVESTRU

2012-10-01

Full Text Available In the present article we aim to study thoroughly and detail aspects related to architectures specific for e-learning and management of human resources training interconnected to management of qualifications. In addition, we take into consideration combining e-learning architectures with software in an e-learning system interconnected with the National Registry of Qualifications of Higher Education, in view of developing and information system that correlates educational supply from higher education from Romania with labor market demands through qualifications. The scientific endeavor consists of original architectural solutions to integrate data, systems, processes, services from various sources and to use them in the proposed system. The practical result of the scientific endeavor is represented by design of architectures required for developing an e-learning system interconnected with the National Registry of Qualifications from Romania, which involve in first stage the qualifications provided by higher education. The proposed innovative solution consists in the fact that the proposed information system combines the advantages of content management system (CMS with learning content management system (LCMS and with reusable learning objects (RLO. Thus, the architecture proposed in the research ensures the integration of a content management system with a portal for information, guidance and support in making a professional project. The integration enables correlation of competences with content areas and specific items from various teaching subjects, thus evaluating the usefulness for this registry from learning/educational perspective. Using the proposed information system in enables correlation among qualifications, content of educational program and continuous self-evaluation opportunities, which facilitate monitoring of progress and adjustment of learning content.

Developing competence based qualification system in the nuclear energy sector

International Nuclear Information System (INIS)

Ceclan, Mihail

2016-01-01

The Institute for Energy and Transport of the Joint Research Centre, European Commission, developed a strategy and road map for ECVET implementation. The JRC road map for European Credit System for Vocational Education and Training (ECVET) implementation has reached the stage of Competence-Based Qualification System development. The Competence-Based Qualification System can help bridge the gap between Human Resources demand and supply in the nuclear market by structuring qualifications in small independent parts. This very specific ECVET feature of a qualification, facilitates the process of competences accumulation and the lifelong learning, mobility and flexible learning pathways. New developments are presented about the Competence-Based Qualification System development for the nuclear energy sector.

Developing competence based qualification system in the nuclear energy sector

Energy Technology Data Exchange (ETDEWEB)

Ceclan, Mihail [European Commission, Petten (Netherlands). Inst. for Energy and Transport

2016-04-15

The Institute for Energy and Transport of the Joint Research Centre, European Commission, developed a strategy and road map for ECVET implementation. The JRC road map for European Credit System for Vocational Education and Training (ECVET) implementation has reached the stage of Competence-Based Qualification System development. The Competence-Based Qualification System can help bridge the gap between Human Resources demand and supply in the nuclear market by structuring qualifications in small independent parts. This very specific ECVET feature of a qualification, facilitates the process of competences accumulation and the lifelong learning, mobility and flexible learning pathways. New developments are presented about the Competence-Based Qualification System development for the nuclear energy sector.

THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE

Directory of Open Access Journals (Sweden)

Prima Santy

2016-12-01

Full Text Available The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006 concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008-2011, i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors. The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management.

Algumas reflexões sobre a qualificação do trabalho a partir da sociologia francesa do pós-guerra Reflections on work qualification from the post-war french sociology

Directory of Open Access Journals (Sweden)

Gisela Lobo Baptista Pereira Tartuce

2004-08-01

Full Text Available Este artigo procura refletir sobre a pertinência histórica e analítica do conceito de "qualificação do trabalho", em um contexto social que tem demandado a sua substituição pela noção de "competência". Para isso, busca compreendê-lo do ponto de vista teórico, tendo por base o pensamento de Georges Friedmann e Pierre Naville (especialmente o deste último, os pais da sociologia do trabalho na França, no pós-guerra. É nesse país e nesse período que a qualificação começa a adquirir centralidade: ela se torna não apenas um aspecto da prática política e social como, também - e talvez por isso mesmo -, o objeto por excelência da disciplina nascente. Isso significa que a qualificação tem uma história social e interpretativa, e é só por meio dela que se pode decretar ou não o fim de sua vigência analítica. O texto argumenta que as contribuições de Naville, como precursor da chamada visão "relativista" da qualificação - aquela que a concebe como socialmente construída -, são fundamentais para se pensar o debate "qualificação" versus "competência".This paper undertakes a reflection on the historical and analytical pertinence of the concept of work qualification, in a social context that has replaced it by the notion of skill. It thus tries to understand it from the theoretical point of view, based on the thought of Georges Friedmann and Pierre Naville (especially that of the latter, the fathers of sociology of work in post-war France. Qualification began to become central in this country and in this period: it became not only an aspect of the political and social practice but also - and maybe for this very reason -, the object par excellence of this arising subject matter. This means that qualification has a social and interpretative history, and only through it may we decree or not the end of its analytical operationality. The text arguments that the contributions of Naville, the precursor of the so

A system for personnel qualification of non-destructive testing procedures from testing and and qualification system in Sweden

International Nuclear Information System (INIS)

Kuna, M.; Kubis, S.; Plasek, J.

1999-01-01

The method for qualification of non-destructive testing personnel carrying out inspections by means of ultrasonic and eddy-current tests to inspect cladding in BWR reactor pressure vessel and core shroud lid. Development of procedures tests with real artificial cracks, blind tests. Evaluation of results by the Swedish Qualification Commission. Performance of the tests at Oskarshamn-1

Do Survey Data Estimate Earnings Inequality Correctly? Measurement Errors among Black and White Male Workers

Science.gov (United States)

Kim, ChangHwan; Tamborini, Christopher R.

2012-01-01

Few studies have considered how earnings inequality estimates may be affected by measurement error in self-reported earnings in surveys. Utilizing restricted-use data that links workers in the Survey of Income and Program Participation with their W-2 earnings records, we examine the effect of measurement error on estimates of racial earnings…

Radiological Control Technician: Standardized technician Qualification Standard

International Nuclear Information System (INIS)

1992-10-01

The Qualification Standard states and defines the knowledge and skill requirements necessary for successful completion of the Radiological Control Technician Training Program. The standard is divided into three phases: Phase I concerns RCT Academic training. There are 13 lessons associated with the core academics program and 19 lessons associated with the site academics program. The staff member should sign the appropriate blocks upon successful completion of the examination for that lesson or group of lessons. In addition, facility specific lesson plans may be added to meet the knowledge requirements in the Job Performance Measures (JPM) of the practical program. Phase II concerns RCT core/site practical (JPMs) training. There are thirteen generic tasks associated with the core practical program. Both the trainer/evaluator and student should sign the appropriate block upon successful completion of the JPM. In addition, facility specific tasks may be added or generic tasks deleted based on the results of the facility job evaluation. Phase III concerns the oral examination board successful completion of the oral examination board is documented by the signature of the chairperson of the board. Upon completion of all of the standardized technician qualification requirements, final qualification is verified by the student and the manager of the Radiological Control Department and acknowledged by signatures on the qualification standard. The completed Qualification Standard shall be maintained as an official training record

10 CFR 50.76 - Licensee's change of status; financial qualifications.

Science.gov (United States)

2010-01-01

... the financial qualifications information that would be required for obtaining an initial operating license as specified in § 50.33(f)(2). The financial qualifications information must address the first... 10 Energy 1 2010-01-01 2010-01-01 false Licensee's change of status; financial qualifications. 50...

Test report: Electron-proton spectrometer qualification test unit, qualification test

Science.gov (United States)

Vincent, D. L.

1972-01-01

Qualification tests of the electron-proton spectrometer test unit are presented. The tests conducted were: (1) functional, (2) thermal/vacuum, (3) electromagnetic interference, (4) acoustic, (5) shock, (6) vibration, and (7) humidity. Results of each type of test are presented in the form of data sheets.

Prevalence of GMC performance assessments in the United Kingdom: a retrospective cohort analysis by country of medical qualification.

Science.gov (United States)

Mehdizadeh, L; Potts, H W W; Sturrock, A; Dacre, J

2017-04-04

The demographics of doctors working in the UK are changing. The United Kingdom (UK) has voted to leave the European Union (EU) and there is heightened political discourse around the world about the impact of migration on healthcare services. Previous work suggests that foreign trained doctors perform worse than UK graduates in postgraduate medical examinations. We analysed the prevalence by country of primary medical qualification of doctors who were required to take an assessment by the General Medical Council (GMC) because of performance concerns. This was a retrospective cohort analysis of data routinely collected by the GMC. We compared doctors who had a GMC performance assessment between 1996 and 2013 with the medical register in the same period. The outcome measures were numbers experiencing performance assessments by country or region of medical qualification. The rate of performance assessment varied significantly by place of medical qualification and by year; χ 2 (17) = 188, p Economic Area (EEA), were more likely to have a performance assessment than UK trained doctors, with the exception of South African trained doctors. The rate of performance assessment varies significantly by place of medical qualification. This is the first study to explore the risk of performance assessment by individual places of medical qualification. While concern has largely focused on the competence of non-EEA, International Medical Graduates, we discuss implications for how to ensure European trained doctors are fit to practise before their medical licence in the UK is granted. Further research is needed to investigate whether these country effects hold true when controlling for factors like doctors' sex, age, length of time working in the UK, and English language skills. This will allow evidence-based decisions to be made around the regulatory environment the UK should adopt once it leaves the EU. Patients should be reassured that the vast majority of all doctors

Commissioning of qualification of structures, systems and components for seismic and environmental loads of CIRENE nuclear power plant

International Nuclear Information System (INIS)

Bianchi, A.; Gatti, F.; Muzzi, F.; Zola, M.; De Pasquali, F.

1993-01-01

On behalf of the Italian National Electricity Board (ENEL) concerning the commissioning of qualification of structures, systems and components of CIRENE NPP, ISMES performed a technical surveillance on the documentation concerning the environmental and seismic qualification of the safety related systems and experimental activities (dynamic and static tests) on plant buildings. The aims of the work were: - the evaluation of the qualification carried out (by test, by analysis, by combination of analysis and test) on the equipment and system, compared with the requirements of the ENEL technical specifications and the most recent international regulations; - the experimental determination of modal quantities (frequencies, damping, mode shapes) of the structures and, in the case of reactor building, the complex impedance of the soil for supporting the analytical work. The present paper deals with the criteria, the system and the results concerning the technical surveillance and with the characteristics and the results of the experimental tests

Program plan for environmental qualification of mechanical and dynamic (including seismic) qualification of mechanical and electrical equipment program (EDQP)

International Nuclear Information System (INIS)

Weidenhamer, G.H.

1986-06-01

The equipment qualification program described in this plan is intended to provide the technical basis for resolving uncertainties in existing equipment qualification standards. In addition, research results are contributing to the resolution of safety issues GI-23, GI-87, USI-A44, titled, ''Reactor Coolant Pump Seal Failure,'' ''Failure of HPCI Steam Line Without Isolation,'' and ''Station Blackout,'' respectively. Also, research effort is being directed at providing information on the behavior of containment isolation valves under severe accident environments. Although the results of the latter research will not contribute to resolving uncertainties in qualification standards, it has proven cost effective to obtain this information under this program

MEDIUM-TERM CHANGES IN THE STRUCTURE OF THE MONTHLY EARNINGS

Directory of Open Access Journals (Sweden)

Ion GHIZDEANU

2007-12-01

Full Text Available The paper represents a study of the labour market functionality through the employment degree and how much of the employment improvement is reflected in the wage revenues. The study is based on the analysis and forecast of the earnings structure by branches and regions and also by property forms, being structured in 4 chapters. Within the study the earning is analyzed starting from two reasons: first, the wage synthetically reflects the structural evolution of the labour market and, second, the wage conditions and influences the employment possibilities. An important part of the study is represented by the analysis of the correlation between employment and earnings, marking out some features. First, 2002-2006 represented the period with structural changes in employment, the wages evolution being independent of the economic context or of the labour market imbalances. Second, in regional and county profile the correlation between the employment structure and the evolution of the earnings is more lax than the national economy level. If for the regions the main explanation could be the structural homogeneity of the regional economies, at county level the determinant element is the economic gap. In the first years of the actual development cycle, even if the intercounty economic gaps have maintained or deepened, the improvement of the employment has adequately been reflected in the increase in the average wage revenues. The paper also presents some perspectives on the earnings structure, marking out the fact that until 2010 the gaps between regions – from the net average earnings point of view – will not significantly improve, but there will be created the conditions for a future decrease. This fact can be explained, on one hand, by the absorption of the community funds which will be more consistent after 2009 (it is about the project implementation, not the contract, and, on the other hand, because – in a first stage – the more developed

O controle de projetos através dos conceitos de Desempenho Real (Earned Value

Directory of Open Access Journals (Sweden)

Oscar Fernando Osorio Balarine

2000-12-01

Full Text Available Partindo dos conceitos de Administração de Projetos, este artigo objetiva mostrar a importância de um tipo especial de controle, auxiliar ao monitoramento de custos e tempos, visando alcançar os melhores resultados com projetos. E sugerida uma técnica de controle denominada Desempenho Real (Earned Value. Com isso, a totalidade do projeto pode ser constantemente controlado em seu progresso e desempenho, através da determinação de recursos necessários à conclusão dos trabalhos, mediante acompanhamento de seus custos e prazos.Starting from Project Management concepts, this paper aims to show a special kind of control method to aid costs and time monitoring to get better project results. It is suggested a control technique based on Earned Value. That is, the overall project can be constantly controlled in progress and performance through determination of resources required to complete the work, both in total and over time.

The Effects of Unemployment on the Earnings of Young Australians

OpenAIRE

Matthew Gray

2000-01-01

The high rates of youth unemployment experienced in a number of OECD economies has raised concerns about the effect of this on subsequent earnings. Using the Australian Youth Survey (AYS) a longitudinal survey of Australian youth, we estimate the effects of unemployment on subsequent hourly and weekly earnings. The estimates suggest that, when unobserved heterogeneity is taken into account, it is only long histories of unemployment which have a negative effect on hourly wages. On the other ha...

AGR-1 Data Qualification Interim Report

International Nuclear Information System (INIS)

Abbott, Machael

2009-01-01

Projects for the very-high-temperature reactor (VHTR) program provide data in support of Nuclear Regulatory Commission licensing of the VHTR. Fuel and materials to be used in the reactor are tested and characterized to quantify performance in high temperature and high fluence environments. The VHTR Program has established the NGNP Data Management and Analysis System (NDMAS) to ensure that VHTR data are (1) qualified for use, (2) stored in a readily accessible electronic form, and (3) analyzed to extract useful results. This document focuses on the first NDMAS objective. It describes the data streams associated with the first Advanced Gas Reactor (AGR-1) experiment, the processing of these data within NDMAS, and reports the interim FY09 qualification status of the AGR-1 data to date. Data qualification activities within NDMAS for specific types of data are determined by the data qualification category, which is assigned by the data generator, and include: (1) capture testing, to confirm that the data stored within NDMAS are identical to the raw data supplied, (2) accuracy testing, to confirm that the data are an accurate representation of the system or object being measured, and (3) documentation that the data were collected under an NQA-1 or equivalent QA program. The interim qualification status of the following four data streams is reported in this document: (1) fuel fabrication data, (2) fuel irradiation data, (3) fission product monitoring system (FPMS) data, and (4) Advanced Test Reactor (ATR) operating conditions data. A final report giving the NDMAS qualification status of all AGR-1 data (including cycle 145A) is planned for February 2010

The Balance Sheet As an Earnings Management Constraint (Case Study In Indonesia Manufacture Company

Directory of Open Access Journals (Sweden)

Dwi Sudaryati

2015-11-01

Full Text Available This research has the purpose to examine the balance sheet existence as an earnings management constraint. This research use the secondary which it is taken from the quarterly financial statement of manufacture companies listed on Indonesia Stock Exchange (IDX during 2008-2009 periods. This research used 68 manufacture companies as its sample. Then, the obtained data has regression analyzed by Generalized Ordered Logit Model. The Output of regression indicates that there is significant relation between net assets with the earnings surprise. The reporting earnings surprise smaller negative or larger positive decrease when the value of net asset is overstated. So, it can be concluded that balance sheet is as an earnings management constraint.

T25 Qualification of old containers

International Nuclear Information System (INIS)

Hoerning, T.; Kasparek, E.M.; Voelzke, H.

2013-01-01

Radioactive waste for final disposal in the repository Konrad has to be packaged in licensed containers. The qualification of containers is performed according the respective standards and BfS requirements. The latter ones differ for different container types with respect to accident resistance based on the release behavior of the waste. Usually qualification of container types is performed before series production. The qualification of already produced containers (''old containers'') is significantly more complicated. The differences of quality assurance and materials properties of the older containers have to be evaluated. A main tool for this evaluation is the numerical re-calculation of accident scenarios for estimation of the safety margins. The validation of appropriate finite element models is available. Based on these date it might be possible to abandon additional drop tests with the existing old containers to prove the structural integrity.

Development and introduction of a modular training and qualification concept for maintenance personnel

International Nuclear Information System (INIS)

Kumpf, Thomas; Mueller, Nina; Hofbauer, Detlef

2009-01-01

The presentation entitled ''Development and Introduction of a Modular Training and Qualification Concept for Maintenance Personnel'' presents the background, concept and training modules of a reactor services training concept that was jointly elaborated by a working group consisting of the ''Maintenance manager workshop'' working panel of the VGB, the Kraftwerksschule (KWS) PowerTech Training Center, and AREVA NP GmbH in Erlangen and Offenbach. This concept is part of AREVA's comprehensive training and qualification approach which comprises inter alia extensive introduction sessions for new employees, the corporation-wide highly appreciated AREVA University as well as specialized training facilities as for example the CETIC in Chalon-sur-Saone, France and the training center in Lynchburg, USA, or the worldwide largest integration center for digital I and C equipment for safety applications in nuclear power plants in Erlangen. AREVA NP's training concept for maintenance personnel addresses not only employees from AREVA NP working in nuclear maintenance but also personnel from nuclear power plants as well as independent experts, representatives from authorities and other interest groups. (orig.)

Inspection procedure and essential parameters in NDT qualification

International Nuclear Information System (INIS)

Sarkimo, M.

2000-06-01

The objective of the inspection qualification is to ensure that applied non-destructive methods (NDT) have the required performance. The approach of the qualification process is systematic and carefully documented and therefore some new requirements can be seen concerning the composition of the documentation. There are also new document types, that only application of the inspection qualification requires. The most important of these is the technical justification, that includes the documented evidences concerning the performance of the inspection system. This publication includes two reports: 'Compilation of the inspection procedure' and 'Essential/influential parameters in NDT qualification'. The former of these discusses the issues to be considered in an inspection procedure especially from the point of view of the mechanised ultrasonic testing. The later report explains the parameters formulated to analyse in the technical justification all aspects of the inspection application. (orig.)

Methods Data Qualification Interim Report

International Nuclear Information System (INIS)

Alessi, R. Sam; Grimmett, Tami; Vang, Leng; McGrath, Dave

2010-01-01

The overall goal of the Next Generation Nuclear Plant (NGNP) Data Management and Analysis System (NDMAS) is to maintain data provenance for all NGNP data including the Methods component of NGNP data. Multiple means are available to access data stored in NDMAS. A web portal environment allows users to access data, view the results of qualification tests and view graphs and charts of various attributes of the data. NDMAS also has methods for the management of the data output from VHTR simulation models and data generated from experiments designed to verify and validate the simulation codes. These simulation models represent the outcome of mathematical representation of VHTR components and systems. The methods data management approaches described herein will handle data that arise from experiment, simulation, and external sources for the main purpose of facilitating parameter estimation and model verification and validation (V and V). A model integration environment entitled ModelCenter is used to automate the storing of data from simulation model runs to the NDMAS repository. This approach does not adversely change the why computational scientists conduct their work. The method is to be used mainly to store the results of model runs that need to be preserved for auditing purposes or for display to the NDMAS web portal. This interim report demonstrates the currently development of NDMAS for Methods data and discusses data and its qualification that is currently part of NDMAS.

Methods Data Qualification Interim Report

Energy Technology Data Exchange (ETDEWEB)

R. Sam Alessi; Tami Grimmett; Leng Vang; Dave McGrath

2010-09-01

The overall goal of the Next Generation Nuclear Plant (NGNP) Data Management and Analysis System (NDMAS) is to maintain data provenance for all NGNP data including the Methods component of NGNP data. Multiple means are available to access data stored in NDMAS. A web portal environment allows users to access data, view the results of qualification tests and view graphs and charts of various attributes of the data. NDMAS also has methods for the management of the data output from VHTR simulation models and data generated from experiments designed to verify and validate the simulation codes. These simulation models represent the outcome of mathematical representation of VHTR components and systems. The methods data management approaches described herein will handle data that arise from experiment, simulation, and external sources for the main purpose of facilitating parameter estimation and model verification and validation (V&V). A model integration environment entitled ModelCenter is used to automate the storing of data from simulation model runs to the NDMAS repository. This approach does not adversely change the why computational scientists conduct their work. The method is to be used mainly to store the results of model runs that need to be preserved for auditing purposes or for display to the NDMAS web portal. This interim report demonstrates the currently development of NDMAS for Methods data and discusses data and its qualification that is currently part of NDMAS.

The effects of financial risks on the relationship between earnings and stock returns

Directory of Open Access Journals (Sweden)

Mehri Akhavi Babi

2015-06-01

Full Text Available This study was conducted to investigate the effects of financial risks on the relationship between earnings per share and stock returns. The statistical population of the study consisted of the companies accepted by Tehran Stock Exchange. According to the conditions for sampling, 65 companies were selected during a period of six years from 2008 to 2013 (i.e., 390 fiscal years, and four hypotheses were set forth to achieve the purposes of the study. The first hypothesis tried to assess the relationship between earnings per share and stock returns. The second, third, and fourth hypotheses investigated the significance of the effects of three financial risks, namely liquidity, credit, and solvency risks on the relationship between earnings per share and stock returns. The hypotheses of the study were tested using linear and multiple regressions. The findings of the study indicated that there was a positive and significant relationship between earnings per share and stock returns. In addition, the results proved that the credit and solvency risks had negative and significant effects on the relationship between earnings per share and stock returns, but the effect of liquidity risk on this relationship was not significant.

Business Administration and Computer Science Degrees: Earnings, Job Security, and Job Satisfaction

Science.gov (United States)

Mehta, Kamlesh; Uhlig, Ronald

2017-01-01

This paper examines the potential of business administration vs. computer science degrees in terms of earnings, job security, and job satisfaction. The paper focuses on earnings potential five years and ten years after the completion of business administration and computer science degrees. Moreover, the paper presents the income changes with…

76 FR 10944 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Science.gov (United States)

2011-02-28

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be held Tuesday...

Similarity principles for seismic qualification of equipment by experience data

International Nuclear Information System (INIS)

Kana, D.D.; Pomerening, D.J.

1989-01-01

A methodology is developed for seismic qualification of nuclear plant equipment by applying similarity principles to existing experience data. Experience data is that available from previous qualifications by analysis or testing, or from actual earthquake events. Similarity principles are defined in terms of excitation, equipment physical characteristics, and equipment response. Physical similarity is further defined in terms of a critical transfer function for response at a location on a primary structure, whose response can be assumed directly related to fragility of the item under elevated levels of excitation. Procedures are developed for combining experience data into composite specifications for qualification of equipment that can be shown to be physically similar to the reference equipment. Other procedures are developed for extending qualifications beyond the original specifications under certain conditions. Some examples for application and verification of the procedures are given for actual test data available from previous qualifications. The developments are intended to elaborate on the rather broad guidelines by the IEEE 344 Standards Committee for equipment qualification in new nuclear plants. The results also contribute to filling a gap that exists between the IEEE 344 methodology and that which was previously developed for equipment in existing plants by the Seismic Qualification Utilities Group. 10 refs., 9 figs., 1 tab

Is Economics a Good Major for Future Lawyers? Evidence from Earnings Data

Science.gov (United States)

Winters, John V.

2016-01-01

This study reports descriptive data on earnings differences for practicing lawyers by undergraduate major with a focus on economics majors. Some majors do much better than others. Economics majors tend to do very well in both median and mean earnings. Electrical engineering, accounting, finance, and some other majors also do relatively well. This…

26 CFR 1.312-15 - Effect of depreciation on earnings and profits.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Effect of depreciation on earnings and profits... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-15 Effect of depreciation on earnings and profits. (a) Depreciation for taxable years beginning after June 30, 1972—(1) In general...

76 FR 45006 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Science.gov (United States)

2011-07-27

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, September 26, 2011, at 3 p.m...

Analysts' earnings forecasts and international asset allocation

NARCIS (Netherlands)

Huijgen, Carel; Plantinga, Auke

1999-01-01

The aim of this paper is to investigate whether financial analysts’ earnings forecasts are informative from the viewpoint of allocating investments across different stock markets. Therefore we develop a country forecast indicator reflecting the analysts’ prospects for specific stock markets. The

The Role of Corporate Governance as a Leverage Moderating and Free Cash Flow on Earnings Management

Directory of Open Access Journals (Sweden)

Reni Yendrawati

2017-07-01

Full Text Available According to agency theory there were separation of function between principal and agent. This separation created different interest between principal and agent. This condition occurs because of the asymmetric information that agent more knew company information than principal. Therefore, it was interesting to study the actions of management.This research aimed to analyze the influence of leverage and free cash flow to earning management and the ability to analyze the influence corporate governance consisting of managerial ownership, institutional ownership, independent commissioner, and audit committee in influencing earnings management on the listed manufacturing companies in Indonesia Stock Exchange during years 2010-2014. The results showed that leverage significantly influence to earnings management and free cash flow significantly influence to earnings management moderating variables that influence the relationship of leverage to earnings management is managerial ownership, independent commissioner,audit committee, and moderating variables that influence the relationship of free cash flow to earning management was managerial ownership and institutional ownership.

Aplicação do earned value em projetos complexos - um estudo de caso na EMBRAER On the use of the earned value management system approach for complex projects in the brazilian aircraft industry

Directory of Open Access Journals (Sweden)

Rogério Abdala Giacometti

2007-12-01

Full Text Available O gerenciamento do Earned Value vem obtendo aceitação crescente nas empresas e entre profissionais tais como gerentes de projetos e funcionais, devido à sua efetividade no controle dos resultados do projeto. Earned Value é definido como uma ferramenta de controle que permite avaliar simultaneamente de maneira quantitativa como se encontram os custos e prazos em uma data de controle, permitindo também prever a data de término e o valor gasto (VARGAS, 2005. Este artigo avalia a aplicabilidade do earned value como ferramenta de controle de projetos aeronáuticos na EMBRAER. Contribui também para a aplicação do earned value no controle de projetos complexos. Utilizam-se como técnicas de coleta de dados: entrevistas, observações e análise documental. Conclui-se que o earned value é utilizado apenas nos projetos da área de aviação de defesa, por ser uma exigência contratual. O uso do earned value nas áreas de programas executivos e comerciais restringe-se às fases de definição conjunta, projeto detalhado e certificação, pois o escopo do projeto é bem definido, o cronograma é detalhado e os custos são previstos e obtidos com maior acuidade. Nas demais fases de desenvolvimento do produto, o uso do earned value é restrito, devido principalmente às constantes alterações de escopo do produto e do projeto.Earned value management has been increasingly used by companies as well as by functional and project managers due to its effectiveness in controlling project results. It is defined as a control tool that enables a quantitative and simultaneous evaluation of the costs and process time within a pre-scheduled date as well as predicting the deadline and the total value spent (VARGAS, 2005.This study evaluates the earned value applicability as a tool to control aeronautical projects at EMBRAER, A Brazilian Aeronautical Company. It is also concerned with the application of earned value in the control of complex projects. The data

76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Science.gov (United States)

2011-04-20

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Science.gov (United States)

2011-06-02

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Science.gov (United States)

2010-06-15

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

Science.gov (United States)

2011-01-12

... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Science.gov (United States)

2011-09-14

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, October 24, 2011, at 3 p.m. Eastern Time...

75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Science.gov (United States)

2010-02-19

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Science.gov (United States)

2011-03-31

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

Science.gov (United States)

2010-04-13

... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Science.gov (United States)

2011-10-13

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, November 28, 2011, at 3 p.m. Eastern Time...

76 FR 6188 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Science.gov (United States)

2011-02-03

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, March 28, 2011, at 2 p.m., Eastern...

75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Science.gov (United States)

2010-05-07

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

Qualification Practices in Nuclear Industry: Steam Generator Eddy Current Probe Qualification

International Nuclear Information System (INIS)

Vavrous, M.; Gracin, R.

2010-01-01

Through history of nuclear power plant operation, a large number of nuclear power plant forced outages related to tube failures occurred. It resulted with large amount of repair and outage costs, what initiated implementation of regulated practice of periodical tube examination and tube condition monitoring. Purpose of examinations is to detect existing or potential tube degradations that could affect tube integrity and therefore result in forced outages and unwanted costs related to emergency repair activities and loss of ability for electrical power production. With increased examination activities, additional information about steam generator tube condition became available and additional methods for ensuring tube integrity became available. As the number of examination solutions increased, need for validation and assessment of examination methods occurred. For that purpose, a large number of standards and guidelines with its requirements were implemented in nuclear industry regulatory requirements to ensure that adequately validated examinations are applied. With this purpose, qualification requirements for inspection activities were implemented with other requirements. With progress of technology, progress was also achieved in examination methods and more advanced examination methods and advanced inspection systems were developed. This advancement is accompanied by advancement in regulatory requirements regarding inspection and monitoring of tube integrity and condition. Ultimate goal of implementation of qualification processes and its requirements in all aspects of nuclear industry is to achieve minimal rate of forced outages, which would ensure maximum electrical power production capabilities and maximum optimization of operational costs while maintaining safe operation in accordance with environmental policies. This article will focus on qualification of steam generator eddy current bobbin probe.(author).

Pengaruh Luas Ungkapan Sukarela dalam Laporan Tahunan terhadap Earnings Response Coefficient (ERC

Directory of Open Access Journals (Sweden)

Harjanti Widiastuti

2016-01-01

Full Text Available This study examines whether voluntary corporate disclosure level published in annual report affects the relation between current stock return and contemporaneous annual earnings. The purpose of the study is to investigate whether the variances in corporate disclosure level published in annual report of companies listed on the Jakarta Stock Exchange (the JSX affects the value-relevance of earnings information proxied by earnings response coefficient (the ERC. This study is preliminary attempt to combine two research issues: the informativeness of earnings (ERC and the informativeness of disclosures, which have been separately investigated by previous studies. The findings are expected to give preliminary evidence about cross-sectional differences in current ERC associated with voluntary corporate disclosure level published in annual report. It is hypothesized that voluntary corporate disclosure level published in annual report has a negative effect on the ERC. To test the hypothesis, current stock returns are regressed against current earnings changes. The sample consists of 67 of annual reports of companies listed on the JSX as of December 31, 1995. The study finds evidence that voluntary corporate disclosure level published in annual report have a statistically positive effect on the ERC at 0.10 significant levels. This result remains consistent after controlling for other factors that have been shown to influence the earnings response coefficient. The result does not support the hypothesis that voluntary corporate disclosure level published in annual report has a negative effect on the ERC. The possible reason is that disclosures in annual report insufficiently reveal the information about companies’ future prospect. However, the result of sensitivity analysis using fundamental return model shows that voluntary corporate disclosure level published in annual report has a negative effect on the ERC, but not statistically significant.

Severe postwar malnutrition did not have a negative impact on the earnings and subsequent pensions of German men born in 1945-1948.

Science.gov (United States)

Hermanussen, M; Weick, S; Scheffler, C

2017-10-01

Poverty has often been associated with malnutrition, stunted growth, impaired cognitive development and poor earnings. We studied whether these associations were found in German men born and raised shortly after World War II during severe and long-standing nationwide malnutrition. We analysed German old-age pension payments, as a rough measure of lifetime earnings, in German men born from 1932 to 1960 and compared the at-risk-of-poverty rates of German men born in 1945-1948 versus 1935-1938 and 1955-1958. Substantially fewer women worked during this period and their longer life expectancy makes their pension payments difficult to interpret. We therefore limited our analysis to men. Men born in the 1930s received the highest monthly old-age pensions and these declined slightly in men born from 1945 to 1948, indicating a minute impairment in work-related income in cohorts born shortly after the war. We also found that there was no evidence for increased at-risk-of-poverty rates in men born in 1945-1948 versus those born in 1935-1938 and in 1955-1958. Being born and raised following World War II was associated with a minute work and pension impairment that was not visible in the at-risk-of-poverty rates. These findings question statements associating early childhood nutrition and future lifetime earnings. ©2017 Foundation Acta Paediatrica. Published by John Wiley & Sons Ltd.

25 CFR 115.710 - Does money in a trust account earn interest?

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Does money in a trust account earn interest? 115.710 Section 115.710 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST... Interests § 115.710 Does money in a trust account earn interest? Yes, all money deposited in a trust account...

Does Human Capital Investment Impact the Earning Mobility of the Near Poor?

Science.gov (United States)

Karasik, Bradley

2012-01-01

This secondary analysis of the earning mobility of the near poor examined the impact of human capital investment on the earning mobility of the near poor between 2005 and 2009. The theory framing this study is Human Capital Theory (Shultz, 1961). Other demographic and socioeconomic variables were included in this study to further explore factors…

THE INFLUENCE OF EARNING MANAGEMENT TO FIRM VALUE IN INDONESIA MANUFACTURING COMPANIES

Directory of Open Access Journals (Sweden)

Mitha FILANDARI

2018-02-01

Full Text Available Firm value is one of the indicators in determining whether the company is in health state and deservesto invest in it. This makes the manager to act appropriately by performing earnings management practicesto increase the firm value but with the implementation of GCG it is expected to reduce the earningsmanagement practices. This study aimed to examine the effect of GCG mechanisms (independentcommissioner, managerial ownership, institutional ownership, and audit quality as moderating variablesin the relationship between earnings management and firm value. The object in this study is a manufacturingcompany listed in Indonesia Stock Exchange period in 2010-2014. This study uses purposive samplingmethod so that 31 companies were obtained as study sample. Data used in this study are secondary whichare financial statement and annual report. Data analysis in this study uses multiple linear regressionanalysis and Moderated Regression Analysis with SPSS 21. The results show that GCG mechanisms whichcan be moderating variable between earnings management and firm value are independent commissionerand audit qualities whereas managerial ownership and institutional ownership cannot moderate therelationship between earnings management and firm value.

Board of Commisioner Duality Role, Governance and Earnings Management of Initial Public Offerings in Indonesia

Directory of Open Access Journals (Sweden)

Widi Prasetiawati

2011-09-01

Full Text Available Public firm is required to implement good corporate governance as assurance to reduce information asymmetry between firm and its stockholders. Corporate governance mechanism should be able to limit any improper actions of the firm’s management. This study investigates whether the duality role of the board affects earnings management practice of firms making initial public offering at Indonesian Stock Exchange. The study also examines other corporate governance mechanism factors, namely the number of board of commission-ners, the proportion of independent board of commissioners, size of firm, financial leverage, and profitability. Earnings management was measured using Cross-Sectional Modified Jones model. The study employs a total of 60 firms that went public from 2000 to 2006. The results show that duality status of board of commissioners positively and significantly affects earnings management in IPO firms. This could be interpreted that board of directors with duality role had a lower function in monitoring the firms’ performance so that management have opportunity to manage reported earnings. When board of commissioners have dual role, the level of earnings management is getting intense, and vice versa. Size of board of commissioners and profitability are positively related to earnings management.

Military service and military vocational training effects on post-service earnings

OpenAIRE

Bolin, Phil Warren

1980-01-01

Approved for public release; distribution is unlimited. The influence of military service and military vocational training on post-service earnings was analyzed using the National Longitudinal Survey of young men (14-24 years of age in 1966) . When individuals were classified by their propensity to use training neither military service nor military vocational training was a significant determinant of post-service earnings. A disaggregation of the sample IQ revealed that m...

The Effect of Cash Dividend, Retained Earnings, and Stock Price of Manufacturing Company Listed In Indonesia Stock Exchange

Directory of Open Access Journals (Sweden)

Farah Margaretha

2015-03-01

Full Text Available This study aims to determine the effect of cash dividends per share, retained earnings per share, earnings per share, and leverage on the stock price of manufacture industry in Indonesia from 2008-2012. Research used secondary data in which the source was obtained indirectly through an intermediary medium or data processed from literatures and reports associated with this research. Independent variables in this study (x are cash dividends per share, retained earnings per share, earnings per share, and leverage, while the dependent variable (y is stock price. The samples used were 23 companies with purposive sampling method. The empirical results of this study indicate that cash dividends per share, retained earnings per share, earnings per share, and leverage has significant effect on the stock price. It is therefore the higher stock price will attract investors to invest their money. Hence, companies and investors need to attend cash dividends per share, retained earnings per share, earnings per share, and leverage as factors that affect the increase or decrease of the stock price. 

Does the earned income tax credit increase children's weight? The impact of policy-driven income on childhood obesity.

Science.gov (United States)

Jo, Young

2018-07-01

I exploit substantial increases in the earned income tax credit to study how a policy-driven change in family income affects childhood obesity. Using the National Longitudinal Survey of Youth 1979, my difference-in-differences estimates indicate that the probability of being obese increased by 3 percentage points among children whose families experienced a greater income shock. A further investigation suggests that a reduction in maternal time with children played a greater role in children's weight gain than income. The paper's finding shows that a program that is not designed for health purposes, such as earned income tax credit, can have unintended effects on health outcomes. Published 2018. This article is a U.S. Government work and is in the public domain in the USA.

49 CFR 391.11 - General qualifications of drivers.

Science.gov (United States)

2010-10-01

... understand highway traffic signs and signals in the English language, to respond to official inquiries, and... QUALIFICATIONS OF DRIVERS AND LONGER COMBINATION VEHICLE (LCV) DRIVER INSTRUCTORS Qualification and... motor vehicle unless he/she is qualified to drive a commercial motor vehicle. Except as provided in...

Voluntary Management Earnings Forecasts and Discretionary Accruals

DEFF Research Database (Denmark)

Gramlich, Jeffrey; Sørensen, Ole Vagn

2004-01-01

This paper seeks to determine whether Danish managers exercise discretionary accruals to reach earnings forecast targets they voluntarily specify in conjunction with initial public offerings (IPOs). Because the Danish accounting and legal environment is more permissive than the US, we use Denmark...

75 FR 11998 - Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee

Science.gov (United States)

2010-03-12

... Earned Income Tax Credit Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue... Advocacy Panel Earned Income Tax Credit Issue Committee will be held Tuesday, April 20, 2010 from 8 a.m. to...

Review of qualifications for fuel assembly fabrication

International Nuclear Information System (INIS)

Slabu, Dan; Zemek, Martin; Hellwig, Christian

2013-01-01

The required quality of nuclear fuel in industrial production can only be assured by applying processes in fabrication and inspection, which are well mastered and have been proven by an appropriate qualification. The present contribution shows the understanding and experiences of Axpo with respect to qualifications in the frame of nuclear fuel manufacturing and reflects some related expectations of the operator. (orig.)

Qualification tests for PWR control element drive mechanism

Energy Technology Data Exchange (ETDEWEB)

Kim, In Yong; Jin, Choon Eon; Choi Suhn [Korea Atomic Energy Research Institute, Taejon (Korea, Republic of)

1996-01-01

It is necessary to perform the qualification test for the magnetic jack type CEDM to show the design compatibility because the CEDM is composed of many mechanical and electrical components complicatedly. ABB-CE performed various qualification tests during the development of the System80 CEDM to which Korea Standard Nuclear Plant (KSNP) CEDM referred. The qualification test for the CEDM is classified into the performance test and the dynamic test. The performance test is to verify operability of the CEDM, and the dynamic test is to find dynamic characteristics and to verify the structural integrity if the CEDM for the seismic accidents. Described in this report are the test requirements, the test facilities and the test methods for the performance and the dynamic qualification tests of the PWR magnetic jack type CEDM. The impacts of the design changes in the Korea Next Generation Reactor (KNGR) on the KSNP CEDM were analyzed to present the necessity for the tests. This report also proposes the facilities to perform the tests in KAERI including reasonable schedule for the tests. Attached to this report is the summary of qualification tests of System 80 CEDM performed by ABB-CE. 20 figs., 16 tabs., 21 refs. (Author) .new.

Qualification tests for PWR control element drive mechanism

International Nuclear Information System (INIS)

Kim, In Yong; Jin, Choon Eon; Choi Suhn

1996-01-01

It is necessary to perform the qualification test for the magnetic jack type CEDM to show the design compatibility because the CEDM is composed of many mechanical and electrical components complicatedly. ABB-CE performed various qualification tests during the development of the System80 CEDM to which Korea Standard Nuclear Plant (KSNP) CEDM referred. The qualification test for the CEDM is classified into the performance test and the dynamic test. The performance test is to verify operability of the CEDM, and the dynamic test is to find dynamic characteristics and to verify the structural integrity if the CEDM for the seismic accidents. Described in this report are the test requirements, the test facilities and the test methods for the performance and the dynamic qualification tests of the PWR magnetic jack type CEDM. The impacts of the design changes in the Korea Next Generation Reactor (KNGR) on the KSNP CEDM were analyzed to present the necessity for the tests. This report also proposes the facilities to perform the tests in KAERI including reasonable schedule for the tests. Attached to this report is the summary of qualification tests of System 80 CEDM performed by ABB-CE. 20 figs., 16 tabs., 21 refs. (Author) .new

Re-qualification of switchgear equipment following field modification

International Nuclear Information System (INIS)

Tulk, J.D.; El Bestawi, M.A.

1984-01-01

A set of 4.16 kV switchgear was seismically qualified by shaker table test for use in a nuclear power plant. Later, the equipment was modified by the addition of two extra switches and enclosures. This paper describes the methods used to extend the qualification achieved in the original proof test to the new configuration. Qualification of the modified switchgear depended on demonstrating that the intensity of the shaking that would be experienced by equipment mounted in the extended enclosure during a design basis earthquake (DBE) would be no stronger than the shaking that occurred during the original qualification testing. This was accomplished by a combination of analysis and experiment. Natural frequencies and mode-shapes of the original and extended enclosure structures were determined through in-situ modal tests on the equipment. Mathematical models based on the experimental results were then used for dynamic analyses which generated two sets of in-equipment response spectra: one set representing the original qualification test; and one set representing the response of the modified equipment to a hypothetical DBE. Qualification was confirmed by demonstrating that the test-based response spectra for the original configuration exceeded the response spectra developed for the extended structure subjected to DBE level excitation

The Dynamics of Gender Earnings Differentials: Evidence from Establishment Data

OpenAIRE

Barth, Erling; Pekkala Kerr, Sari; Olivetti, Claudia

2017-01-01

We use a unique match between the 2000 Decennial Census of the United States and the Longitudinal Employer Household Dynamics (LEHD) data to analyze how much of the increase in the gender earnings gap over the lifecycle comes from shifts in the sorting of men and women across high- and low-pay establishments and how much is due to differential earnings growth within establishments. We find that for the college educated the increase is substantial and, for the most part, due to differential ea...

Income Smoothing and Earnings Informativeness : A matter of institutional characteristics or accounting standards?

NARCIS (Netherlands)

A. Tudor (Alexandra)

2010-01-01

textabstractExecutive Summary This study investigates the level of income smoothing and its impact on the informativeness of earnings. The main contribution of this research is that as well IFRS as investor protection are considered to examine the association between income smoothing and earnings

Open-Source RTOS Space Qualification: An RTEMS Case Study

Science.gov (United States)

Zemerick, Scott

2017-01-01

NASA space-qualification of reusable off-the-shelf real-time operating systems (RTOSs) remains elusive due to several factors notably (1) The diverse nature of RTOSs utilized across NASA, (2) No single NASA space-qualification criteria, lack of verification and validation (V&V) analysis, or test beds, and (3) different RTOS heritages, specifically open-source RTOSs and closed vendor-provided RTOSs. As a leader in simulation test beds, the NASA IV&V Program is poised to help jump-start and lead the space-qualification effort of the open source Real-Time Executive for Multiprocessor Systems (RTEMS) RTOS. RTEMS, as a case-study, can be utilized as an example of how to qualify all RTOSs, particularly the reusable non-commercial (open-source) ones that are gaining usage and popularity across NASA. Qualification will improve the overall safety and mission assurance of RTOSs for NASA-agency wide usage. NASA's involvement in space-qualification of an open-source RTOS such as RTEMS will drive the RTOS industry toward a more qualified and mature open-source RTOS product.

14 CFR 135.247 - Pilot qualifications: Recent experience.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Pilot qualifications: Recent experience... Flight Crewmember Requirements § 135.247 Pilot qualifications: Recent experience. (a) No certificate holder may use any person, nor may any person serve, as pilot in command of an aircraft carrying...

49 CFR 214.343 - Training and qualification, general.

Science.gov (United States)

2010-10-01

... 49 Transportation 4 2010-10-01 2010-10-01 false Training and qualification, general. 214.343... ADMINISTRATION, DEPARTMENT OF TRANSPORTATION RAILROAD WORKPLACE SAFETY Roadway Worker Protection § 214.343 Training and qualification, general. (a) No employer shall assign an employee to perform the duties of a...

27 CFR 19.823 - Changes after original qualification.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Changes after original... Vaporizing Process Qualification Documents § 19.823 Changes after original qualification. When there is a change in the information recorded in the original approved application, the proprietor shall make a...

Hawaii Small Boat Cost-Earnings Data: 2007-2008

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 2007-2008. Data collected include fisher classification, vessel characteristics,...

Hawaii Small Boat Cost-Earnings Data: 1995-1996

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 1995-1996. Data collected include fisher classification, vessel characteristics,...

Selection of equipment for equipment qualification

International Nuclear Information System (INIS)

Torr, K.G.

1989-01-01

This report describes the methodology applied in selecting equipment in the special safety systems for equipment qualification in the CANDU 600 MW nuclear generating stations at Gentilly 2 and Point Lepreau. Included is an explanation of the selection procedure adopted and the rationale behind the criteria used in identifying the equipment. The equipment items on the list have been grouped into three priority categories as a planning aid to AECB staff for a review of the qualification status of the special safety systems

BWR reactor water cleanup system flexible wedge gate isolation valve qualification and high energy flow interruption test

International Nuclear Information System (INIS)

DeWall, K.G.; Steele, R. Jr.

1989-10-01

This report presents the results of research performed to develop technical insights for the NRC effort regarding Generic Issue 87, ''Failure of HPCI Steam Line Without Isolation.'' Volume III of this report contains the data and findings from the original research performed to assess the qualification of the valves and reported in EGG-SSRE-7387, ''Qualification of Valve Assemblies in High Energy BWR Systems Penetrating Containment.'' We present the original work here to complete the documentation trail. The recommendations contained in Volume III of this report resulted in the test program described in Volume I and II. The research began with a survey to characterize the population of normally open containment isolation valves in those process lines that connect to the primary system and penetrate containment. The qualification methodology used by the various manufacturers identified in the survey is reviewed and deficiencies in that methodology are identified. Recommendations for expanding the qualification of valve assemblies for high energy pipe break conditions are presented. 11 refs., 1 fig., 2 tabs

Buried Waste Program (BWP) data qualification manual

International Nuclear Information System (INIS)

Casey, C.; Larson, R.A.; Harris, G.A.

1989-06-01

The Data Qualification Manual (DQM) has been developed to discuss the process required to qualify data generated for the Buried Waste Program (BWP). The data from the BWP tasks conducted at the Radioactive Waste Management Complex (RWMC) and elsewhere will lead to remedial decisions being made which are governed by federal regulations administered by the Environmental Protection Agency (EPA). Data qualification is the process of insuring that only data of planned and known qualities are used to make a decision or answer a question. Although it is the Data Integrity Review Committee's (DIRC) responsibility to insure that the quality of all BWP data is ultimately verified and validated, all personnel who participate in the data gathering process will affect the quality of the data and must be responsible for knowing what is required to produce data of the planned quality. Therefore this manual is addressed to all participants in a data-gathering task. This manual discusses requirements to support data qualification in several areas, including: the sampling and analysis plan; data quality objectives and PARCC goals; sample custody documentation; quality assurance; assembly of the data qualification package; and existing data. 23 refs., 4 figs., 6 tabs

AGR-1 Data Qualification Report

International Nuclear Information System (INIS)

Abbott, Michael

2010-01-01

Projects for the very high temperature reactor (VHTR) Technology Development Office (TDO) program provide data in support of Nuclear Regulatory Commission licensing of the VHTR. Fuel and materials to be used in the reactor are tested and characterized to quantify performance in high temperature and high fluence environments. The VHTR program has established the NGNP Data Management and Analysis System (NDMAS) to ensure that VHTR data are (1) qualified for use, (2) stored in a readily accessible electronic form, and (3) analyzed to extract useful results. This document focuses on the first NDMAS objective. It describes the data streams associated with the first Advanced Gas Reactor experiment (AGR-1), the processing of these data within NDMAS, and reports the qualification status of the data. Data qualification activities within NDMAS for specific types of data are determined by the data qualification category assigned by the data generator. They include: (1) capture testing, to confirm that the data stored within NDMAS are identical to the raw data supplied, (2) accuracy testing, to confirm that the data are an accurate representation of the system or object being measured, and (3) documentation that the data were collected under an NQA-1 or equivalent quality assurance program. The NDMAS database processing and qualification status of the following five data streams is reported in this document: (1) Fuel fabrication data. All data have been processed into the NDMAS database and qualified (1,819 records). (2) Fuel irradiation data. Data from all 13 AGR-1 reactor cycles have been processed into the NDMAS database and tested. Of these, 85% have been qualified and 15% have failed NDMAS accuracy testing. (3) FPMS data. Reprocessed (January 2010) data from all 13 AGR-1 reactor cycles have been processed into the database and capture tested. Final qualification of these data will be recorded after QA approval of an Engineering Calculations and Analysis Report currently

Management Earnings Forecasts as a Performance Target in Executive Compensation Contracts

OpenAIRE

Shota Otomasa; Atsushi Shiiba; Akinobu Shuto

2015-01-01

This paper investigates whether and how Japanese firms use management earnings forecasts as a performance target for determining executive cash compensation. Consistent with the implications of the principal-agent theory, we find that the sensitivity of executive cash compensation varies with the extent to which realized earnings exceed initial management forecasts. In particular, we find that, for a sample of Japanese firms comprising 14,899 firm-year observations from 2005 to 2012, the exec...

Qualification standard for photovoltaic concentrator modules

Energy Technology Data Exchange (ETDEWEB)

McConnell, R.; Kurtz, S.; Bottenberg, W. R.; Hammond, R.; Jochums, S. W.; McDanal, A. J.; Roubideaux, D.; Whitaker, C.; Wohlgemuth, J.

2000-05-05

The paper describes a proposed qualification standard for photovoltaic concentrator modules. The standard's purpose is to provide stress tests and procedures to identify any component weakness in photovoltaic concentrator modules intended for power generation applications. If no weaknesses are identified during qualification, both the manufacturer and the customer can expect a more reliable product. The qualification test program for the standard includes thermal cycles, humidity-freeze cycles, water spray, off-axis beam damage, hail impact, hot-spot endurance, as well as electrical tests for performance, ground continuity, isolation, wet insulation resistance, and bypass diodes. Because concentrator module performance can not be verified using solar simulator and reference cell procedures suitable for flat-plate modules, the standard specifies an outdoor I-V test analysis allowing a performance comparison before and after a test procedure. Two options to this complex analysis are the use of a reference concentrator module for side-by-side outdoor comparison with modules undergoing various tests and a dark I-V performance check.

KEPEMILIKAN INSTITUSIONAL DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN INFORMASI DAN FUTURE EARNINGS RESPONSE COEFFICIENT

Directory of Open Access Journals (Sweden)

Etty Murwaningsari

2017-03-01

Full Text Available The objectives of this research were to analyze the direct effects of institutional ownership and audit qualitytowards future earnings response coefficient, as well as their indirect effects towards future earnings responsecoefficient through disclosure as intervening variable. This research used secondary data from manufacturingcompanies listed in Indonesia Stock Exchange (IDX between 2002-2011. The number of samples used in thisresearch were 111companies. The method used in this research was Structure Equation Model (SEM processedusing AMOS 6. The results of this research demonstrated that institutional ownership and disclosure hadpositive significant effect while audit quality had negative significant effects towards future earnings responsecoefficient. On the other hand, institutional ownership had positive significant effect while audit quality hadnegative significant effects towards disclosure. Further testing proved that indirect effect was very weak.Control variable which had positive significant effect was profitability towards disclosure while leverage andlong term investment had negative significant towards future earnings response coefficient. Liquidity variableswere proven that they had no effect towards disclosure.

14 CFR 121.437 - Pilot qualification: Certificates required.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Pilot qualification: Certificates required... Pilot qualification: Certificates required. (a) No pilot may act as pilot in command of an aircraft (or... pilots) unless he holds an airline transport pilot certificate and an appropriate type rating for that...

14 CFR 125.285 - Pilot qualifications: Recent experience.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Pilot qualifications: Recent experience... Requirements § 125.285 Pilot qualifications: Recent experience. (a) No certificate holder may use any person, nor may any person serve, as a required pilot flight crewmember unless within the preceding 90...

Qualification Users' Perceptions and Experiences of Assessment Reliability

Science.gov (United States)

Chamberlain, Suzanne

2013-01-01

This paper presents the findings of a study designed to explore qualification users' perceptions and experiences of reliability in the context of national assessment outcomes in England. The study consisted of 17 focus groups conducted across six sectors of qualification users: students, teachers, trainee teachers, job-seekers, employers and…

Revision of the qualification framework at the Technical University of Denmark Part 2

DEFF Research Database (Denmark)

Henneberg, Kaj-Åge; Kuhn, Luise Theil; Jungersen, Gregers

2017-01-01

Using a revised Qualification Framework (QF) with four main categories: -to know, - to be, -to interact, and -to do, this paper demonstrates how to use the elements of the QF to construct Programme-Qualification Matrices. A general Programme- Qualification Matrix defines the qualifications and th...

Questions of qualification exam for non-destructive testing and materials science - the first level

International Nuclear Information System (INIS)

Shaaban, H.I.; Addarwish, J.M.A.

2013-01-01

The book contains seven chapters: Questions of qualification for magnetic particles testing method - Questions of qualification for liquids penetrant testing method - Questions of qualification for the visual inspection testing method - Questions of qualification for the ultrasonic testing method - Questions of qualification for the eddy current testing method - Questions of rehabilitation for industrial radiographic testing method - Qualification questions about materials science and manufacturing defects of castings and welding and comparison between non-destructive testing methods.

The Dark Side of Valuation: Firms with No Earnings, No History and No Comparables