WorldWideScience

Sample records for qualifications earnings working

  1. How Working Time Reduction Affects Employment and Earnings

    OpenAIRE

    Santos Raposo, P.M.; van Ours, J.C.

    2008-01-01

    December 1, 1996 Portugal introduced a new law on working hours which gradually reduced the standard workweek from 44 hours to 40 hours. We study how this mandatory working hours reduction affected employment and earnings of workers involved. We find for workers who were affected by the new law that working hours decreased, while hourly wages increased, keeping monthly earnings approximately constant. We also find that the working hours reduction did not lead to an increased job loss of worke...

  2. 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.

  3. How Working Time Reduction Affects Employment and Earnings

    NARCIS (Netherlands)

    Santos Raposo, P.M.; van Ours, J.C.

    2008-01-01

    December 1, 1996 Portugal introduced a new law on working hours which gradually reduced the standard workweek from 44 hours to 40 hours. We study how this mandatory working hours reduction affected employment and earnings of workers involved. We find for workers who were affected by the new law that

  4. Helping Working Families: The Earned Income Tax Credit.

    Science.gov (United States)

    Hoffman, Saul D.; Seidman, Laurence S.

    The impact of the Earned Income Tax Credit (EITC) on working families was analyzed. The analysis established that the EITC is, on balance, a highly effective program that meets its primary objectives well. The following benefits of the EITC were identified: (1) it reduced the poverty rate in 1999 by an estimated 1.5 percentage points; (2) it is…

  5. Earnings inequality and market work in husband-wife families

    OpenAIRE

    Pencavel, John H.

    2006-01-01

    Constructing pseudo-panel data from successive Current Population Surveys, this paper analyzes earnings inequality in husband and wife families over the life cycle and over time. Particular attention is devoted to the role of labor supply in influencing measures of earnings inequality. Compact and accurate descriptions of earnings inequality are derived that facilitate the analysis of the effect of the changing market employment of wives on earnings inequality. The growing propensity of marri...

  6. Earnings Differences between Women and Men. Facts on Working Women.

    Science.gov (United States)

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

    Although the gap between women's and men's wages differs slightly depending on how the gap is measured, no matter how they are measured, women's earnings are below those received by men in 97% of the occupations for which data are available. Since 1979, women's earnings have been climbing when compared with men's earnings, gaining steeply during…

  7. Teachers' Educational Qualification, Rank Level, Working Duration, Age, Work Motivation and Work Effectiveness

    OpenAIRE

    Wiyono, Bambang Budi

    2009-01-01

    Teachers’ Educational Qualification, Rank Level, Working Duration, Age, Working Mo­tivation, and Working Effectiveness The study investigated the effects of educational qualification, rank level, working duration and age on the elementary school teachers’ working motivation and working ef­fectiveness. The sample of the study consisted of 438 elementary school teachers in Malang which were selected through cluster sampling technique. The study was conducted using explanatory design in the form...

  8. TEACHERS’ EDUCATIONAL QUALIFICATION, RANK LEVEL, WORKING DURATION, AGE, WORK MOTIVATION AND WORK EFFECTIVENESS

    Directory of Open Access Journals (Sweden)

    Bambang Budi Wiyono

    2016-02-01

    Full Text Available Teachers’ Educational Qualification, Rank Level, Working Duration, Age, Working Mo­tivation, and Working Effectiveness The study investigated the effects of educational qualification, rank level, working duration and age on the elementary school teachers’ working motivation and working ef­fectiveness. The sample of the study consisted of 438 elementary school teachers in Malang which were selected through cluster sampling technique. The study was conducted using explanatory design in the form of causal model. The data were collected using questionnaire and documentation, and were analyzed descrip­tively employing structural equation technique. The study revealed that that the effect of the educational qualification, rank level, working duration and age on teachers’ working motivation and working effec­tiveness, both directly and indirectly, was not significant.

  9. Economics of Education and Work Life Demand in Terms of Earnings and Skills

    Science.gov (United States)

    Xia, Belle Selene; Liitiäinen, Elia

    2014-01-01

    This article uses data from a major international survey to construct earnings functions in terms of learning outcomes and variables related to working life in different European countries. In order to complement the extended earnings regression model, the authors have used partial correlation analysis and the analysis of covariance (ANCOVA) to…

  10. 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…

  11. A Debate of Work Protection Among Informal Wage Earning Women Workers in Bengal

    OpenAIRE

    Sohini Basu

    2015-01-01

    The conceptualization of work security provision in universal labor standards does not really question the reasons of powerlessness and vulnerabilities that poor households are exposed to. As a consequence, the work protection in India does not necessarily ensure work security provision to the poorest. This article captures the problem of work security from the life experiences of women workers who earn their livelihoo...

  12. A Debate of Work Protection Among Informal Wage Earning Women Workers in Bengal

    Directory of Open Access Journals (Sweden)

    Sohini Basu

    2015-07-01

    Full Text Available The conceptualization of work security provision in universal labor standards does not really question the reasons of powerlessness and vulnerabilities that poor households are exposed to. As a consequence, the work protection in India does not necessarily ensure work security provision to the poorest. This article captures the problem of work security from the life experiences of women workers who earn their livelihood from informal wage work. An important focus of the study remains on the institutional negotiations. Broadly, the article through the experiences of Mahatma Gandhi National Rural Employment Guarantee Act implementation in India has focused on the changing reasons of marginalization and powerlessness.

  13. 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.

  14. The Entrepreneurial Earnings Puzzle

    DEFF Research Database (Denmark)

    Chen, Jing; Åstebro, Thomas

    2014-01-01

    A review of recent evidence on relative earnings from entrepreneurship versus wage work presents a puzzle: why do individuals become entrepreneurs when entrepreneurs on average apparently earn less than employees? After considering several potential explanations, we empirically analyze one: income...

  15. 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…

  16. Patient-Provider Communication: Experiences of Low-Wage-Earning Breast Cancer Survivors in Managing Cancer and Work.

    Science.gov (United States)

    Nichols, Helen M; Swanberg, Jennifer E; Vanderpool, Robin C

    2018-02-26

    In 2017, there will be more than 250,000 new diagnoses of invasive breast cancer; most cases will occur in working-age women. The goal of this qualitative study was to explore low-wage-earning breast cancer survivors' experiences communicating with their oncology team about cancer and employment issues. Twenty-four low-wage-earning breast cancer survivors in the USA were interviewed in 2012 using a structured interview protocol. Sociodemographic data, cancer history, and patient-provider communication experiences regarding the management of cancer and work were collected. Interviews were analyzed using grounded theory strategy of constant comparative analysis. Low-wage-earning breast cancer survivors' experiences communicating with their oncology team about employment and cancer focused on three dimensions of patient-provider communication: extent, quality, and content. Over 70% of respondents reported no communication or only routine communication with their providers regarding work; three quarters of women reported poor or standard communication quality, and content of work-related communication covered scheduling issues, work absences, continuing to work during treatment, and financial concerns. Communication between oncology care teams and low-wage-earning cancer patients is critical to the successful management of treatment and work responsibilities given the vulnerable employment situation of these women. There is a need for education of oncology team members about how cancer and its treatment can impact employment for all workers, but especially for low-wage workers, thereby allowing the care team to address these issues proactively and help patients successfully manage both cancer treatment and work responsibilities.

  17. Earnings management to avoid earnings decreases and losses

    DEFF Research Database (Denmark)

    Schøler, Finn

    2005-01-01

    This study focuses on earnings management by investigating the frequency distribution of the reported earnings (changes) by use of the approach documented by Burgstahler & Dichev (1997). In this study, it is investigated whether Danish firms use earnings management to avoid earnings decreases (an...... losses); and second: firm managers control "manageable" accounting accruals in anticipation of managing earnings....... losses) by examining the earnings (changes) frequency distribution. This approach captures neither the magnitude nor how earnings are managed. Consequently, the relation between main "manageable" elements of working capital, current assets (among these the key components inventory and accounts receivable......) and current liabilities, and reported earnings (changes) are examined. To address the problem further the modified Jones (1991) model is used to identify and separate discretionary accruals in order to identify pre-managed earnings (changes). The frequency distribution of these calculated premanaged earnings...

  18. 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…

  19. 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.

  20. 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

  1. Acoustical qualification of Teatro Nuovo in Spoleto before refurbishing works

    Science.gov (United States)

    Cocchi, Alessandro; Cesare Consumi, Marco; Shimokura, Ryota

    2004-05-01

    To qualify the acoustical quality of an opera house two different approaches are now available: one is based on responses of qualified listeners (subjective judgments) compared with objective values of selected parameters, the other on comparison tests conducted in suited rooms and on a model of the auditory brain system (preference). In the occasion of the refurbishment of an opera house known for the Two Worlds Festival edited yearly by the Italian Composer G. C. Menotti, a large number of measurements were taken with different techniques, so it is possible to compare the different methods and also the results with some geometrical criterion, based on the most simple rules of musical harmony, now neglected as our attention is attracted to computer simulations, computer aided measurement techniques and similar modern methods. From this work some link between well known acoustical parameters (not known at the time when architects sketched the shape of ancient opera houses) and geometrical criteria (well known at the time when ancient opera houses were built) will be shown.

  2. The net effects of the Project NetWork return-to-work case management experiment on participant earnings, benefit receipt, and other outcomes.

    Science.gov (United States)

    Kornfeld, R; Rupp, K

    2000-01-01

    The Social Security Administration (SSA) initiated Project NetWork in 1991 to test case management as a means of promoting employment among persons with disabilities. The demonstration, which targeted Social Security Disability Insurance (DI) beneficiaries and Supplemental Security Income (SSI) applicants and recipients, offered intensive outreach, work-incentive waivers, and case management/referral services. Participation in Project NetWork was voluntary. Volunteers were randomly assigned to the "treatment" group or the "control" group. Those assigned to the treatment group met individually with a case or referral manager who arranged for rehabilitation and employment services, helped clients develop an individual employment plan, and provided direct employment counseling services. Volunteers assigned to the control group could not receive services from Project NetWork but remained eligible for any employment assistance already available in their communities. For both treatment and control groups, the demonstration waived specific DI and SSI program rules considered to be work disincentives. The experimental impact study thus measures the incremental effects of case and referral management services. The eight demonstration sites were successful in implementing the experimental design roughly as planned. Project NetWork staff were able to recruit large numbers of participants and to provide rehabilitation and employment services on a substantial scale. Most of the sites easily reached their enrollment targets and were able to attract volunteers with demographic characteristics similar to those of the entire SSI and DI caseload and a broad range of moderate and severe disabilities. However, by many measures, volunteers were generally more "work-ready" than project eligible in the demonstration areas who did not volunteer to receive NetWork services. Project NetWork case management increased average annual earnings by $220 per year over the first 2 years following

  3. 49 CFR 214.353 - Training and qualification of roadway workers who provide on-track safety for roadway work groups.

    Science.gov (United States)

    2010-10-01

    ... RAILROAD WORKPLACE SAFETY Roadway Worker Protection § 214.353 Training and qualification of roadway workers who provide on-track safety for roadway work groups. (a) The training and qualification of roadway... 49 Transportation 4 2010-10-01 2010-10-01 false Training and qualification of roadway workers who...

  4. 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…

  5. 29 CFR 548.303 - Average earnings for each type of work.

    Science.gov (United States)

    2010-07-01

    ... performs different types of work, each involving a different rate of pay such as different piece-rate, job... 40 hours works six 8-hour days in a workweek under an agreement or understanding reached pursuant to...

  6. Increasing Working Mothers' Earnings: The Importance of Race, Family, and Job Characteristics. Research-in-Brief.

    Science.gov (United States)

    Fuller, Taleria R.

    Women's economic responsibility for their families has increased as more married women contribute to family income and more mothers head families alone. In view of this fact, a study compared the characteristics of Black, White, and Hispanic working mothers and the factors affecting working mothers' wages. Black working mothers were much less…

  7. 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

  8. 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...

  9. Wo(men) at work? The impact of cohabiting and married partners' earning on women's work hours

    OpenAIRE

    Triebe, Doreen

    2013-01-01

    This study investigates the determinants of women's labor supply in the household context. The main focus is on the effect of a change in male partner's wages on women's work hours. This is linked to the broader question of whether married and cohabiting women make different economic decisions and respond differently to changes in their partners' wages. In addition, this study seeks to connect the working behavior of married and cohabiting individuals to the "tax-splitting" benefit for marrie...

  10. 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

  11. 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…

  12. Gap Analysis: Application to Earned Value Analysis

    OpenAIRE

    Langford, Gary O.; Franck, Raymond (Chip)

    2008-01-01

    Sponsored Report (for Acquisition Research Program) Earned Value is regarded as a useful tool to monitor commercial and defense system acquisitions. This paper applies the theoretical foundations and systematics of Gap Analysis to improve Earned Value Management. As currently implemented, Earned Value inaccurately provides a higher value for the work performed. This preliminary research indicates that Earned Value calculations can be corrected. Value Analysis, properly defined and enacted,...

  13. 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…

  14. 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

  15. 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...

  16. 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...

  17. 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...

  18. 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

  19. The gender earnings gap among pharmacists.

    Science.gov (United States)

    Carvajal, Manuel J; Armayor, Graciela M; Deziel, Lisa

    2012-01-01

    A gender earnings gap exists across professions. Compared with men, women earn consistently lower income levels. The determinants of wages and salaries should be explored to assess whether a gender earnings gap exists in the pharmacy profession. The objectives of this study were to (1) compare the responses of male and female pharmacists' earnings with human-capital stock, workers' preferences, and opinion variables and (2) assess whether the earnings determination models for male and female pharmacists yielded similar results in estimating the wage-and-salary gap through earnings projections, the influence of each explanatory variable, and gender differences in statistical significance. Data were collected through the use of a 37-question survey mailed to registered pharmacists in South Florida, United States. Earnings functions were formulated and tested separately for male and female pharmacists using unlogged and semilog equation forms. Number of hours worked, human-capital stock, job preferences, and opinion variables were hypothesized to explain wage-and-salary differentials. The empirical evidence led to 3 major conclusions: (1) men's and women's earnings sometimes were influenced by different stimuli, and when they responded to the same variables, the effect often was different; (2) although the influence of some explanatory variables on earnings differed in the unlogged and semilog equations, the earnings projections derived from both equation forms for male and female pharmacists were remarkably similar and yielded nearly identical male-female earnings ratios; and (3) controlling for number of hours worked, human-capital stock, job preferences, and opinion variables reduced the initial unadjusted male-female earnings ratios only slightly, which pointed toward the presence of gender bias. After controlling for human-capital stock, job-related characteristics, and opinion variables, male pharmacists continued to earn higher income levels than female

  20. 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 ...

  1. Heterogeneity in the background and earnings of nurses in India: evidence from a cross-sectional study in Gujarat.

    Science.gov (United States)

    Seth, Katyayni

    2017-11-01

    It is important to understand the service conditions of nurses because these influence nurses' motivations and ability to provide care. Although nurses are estimated to constitute 30% of India's health workforce, limited empirical information is available about them. This paper attempts to address this gap in research. A cross-sectional survey of 266 nurses in the state of Gujarat was conducted to understand the demographic characteristics, qualifications and employment features of nurses working in India's private and public health sectors. Descriptive and univariate analyses were performed using the collected information. A multivariate regression model was also estimated with monthly earnings as the dependent variable, and workplace, type of employment contract, caste background and years in the nursing workforce as independent variables. The three main findings presented in this article highlight considerable heterogeneity in the background and employment of nurses in India. First, 49% of nurses working in private hospitals and as temporary employees in public facilities belonged to historically disadvantaged social groups (deemed Scheduled Castes and Scheduled Tribes) and were estimated to earn 9% less than similarly qualified and practiced nurses from general caste categories (P = 0.02). Second, 18% of nurses working in private hospitals did not have formal nursing qualifications. Third, nurses working in private hospitals and as temporary employees in public facilities earned less than the minimum wage stipulated by the Government of India. Permanent public sector nurses were estimated to earn 105% more than private sector nurses with the same qualifications, years of work and caste background (P nursing workforce, coupled with the failure of governmental agencies to regulate the health sector, might help explain the low wages and lack of job security that most nurses in India contend with. © The Author 2017. Published by Oxford University Press in

  2. 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)

  3. 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

  4. 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.

  5. 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. 

  6. 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…

  7. 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....

  8. Decommissioning Programme Management: reducing risk and cost while accelerating schedules through improved planning, Earned Value Management and safe work execution

    International Nuclear Information System (INIS)

    Hansen, S.E.

    2008-01-01

    CH2M HILL experience includes more than two decades of managing nuclear facilities and providing clean-up and operations support for commercial and government facilities worldwide. Our expertise ranges from decommissioning and defence sector businesses to nuclear technology development and innovation. Our approach places top priority on the safe execution of work while reducing both risk and cost. Our nuclear services include: programme management, nuclear safety analysis, radiological protection, radioactive waste management, nuclear remediation, nuclear materials and waste transportation management, nuclear safeguards and security services, and nuclear decontamination and decommissioning. This paper will discuss our approach which has resulted in a strong track record of accelerating schedules and reducing costs of major nuclear programmes, including Rocky Flats, Idaho, and our work at UKAEA sites. (author)

  9. 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...

  10. The Diploma Disease. Education, Qualification and Development.

    Science.gov (United States)

    Dore, Ronald

    The aims and motives of schooling are changing, and it is becoming more and more a ritualized process of qualification-earning. The underlying causes of this change are traced through the education histories of Britain, Japan, Sri Lanka, and Kenya. It is illustrated that the competitve scramble for scarce modern jobs has created a "backwash…

  11. From school to work: promoting the application of pre-qualification interprofessional education in the clinical workplace.

    Science.gov (United States)

    Murray-Davis, Beth; Marshall, Michelle; Gordon, Frances

    2012-09-01

    The rationale for Interprofessional Education (IPE) is based on the assumption it will improve practice. Despite evidence that it may modify attitudes and provide knowledge and skills for collaboration, there is little evidence about whether these skills can be transferred to practice. The aim of this research was to explore how midwifery students apply pre-qualification IPE learning to practice and to understand the factors in the clinical workplace that facilitate or hinder this application. A purposive sample of students, educators, Heads of Midwifery and new midwives from four universities throughout the United Kingdom participated in semi-structured interviews and focus groups. Emerging themes were developed using the principles of Grounded Theory. Participants articulated ways in which the clinical environment either promoted or prevented IPE in practice. The extent to which the clinical institution promoted IPE was made visible through the support for students during placements; the support for new midwives; and the evolution of professional roles. Buy-in for the IPE agenda in the workplace influences the ability of new midwives to apply IPE competencies to professional practice. The benefits of a theoretical foundation in interprofessional skills may be lost if students and new midwives find themselves working in contexts that do not make collaboration a priority. Copyright © 2011 Elsevier Ltd. All rights reserved.

  12. Qualification and competence in workers with limitations acquired in work related activity

    Directory of Open Access Journals (Sweden)

    Rosa Liliana Sbriller

    2017-12-01

    Full Text Available Introduction: The present research is based on the posture of critical occupational therapy and analyzes the concept of occupational skills required in the current job market, and its application in processes of work exclusion - inclusion in people with limitations acquired due to work related activities. Objective: Describe and analyze the concept of labor competencies within the transformation of the globalized occupational world, and analyze the impact of the required skills in the processes of exclusion - inclusion of people with limitations acquired due to work related activities. Method: Qualitative research. Technique: Documentary analysis and literary review. Results: Consider skills as construction in social action promotes debate within the field of occupational therapy with regard to professional intervention, expanding opportunities for job inclusion of people limitations acquired due to work related activities within the context of economic exclusion from the globalized labor market. Conclusion: Understanding the problem and it is current implications, helps to question praxis of occupational therapy and promotes the basis for an empirical investigation.

  13. Does assessing project work enhance the validity of qualifications? The case of GCSE coursework

    Directory of Open Access Journals (Sweden)

    Victoria Crisp

    2009-03-01

    Full Text Available This paper begins by describing current views on validity and how certain assessment forms, such as school-based project work, may enhance validity. It then touches on debates about the dependability of assessment by teachers. GCSEs and GCSE coursework are then described along with the reasons for the inclusion of coursework in many GCSEs. Crooks, Kane and Cohen’s (1996 chain model of eight linked stages of validity enquiry is then used as a structure within which to consider the validity of project work assessments, and specifically GCSE coursework assessment, drawing on the available literature. Strengths for validity include the ability to assess objectives that are difficult to test in written examinations, promoting additional skills such as critical thinking, creativity and independent thinking, and improving motivation. Possible threats to validity include the potential for internet and other types of plagiarism, tasks becoming overly structured and formulaic thus reducing the positive impact on learning, and the potentially heavy workload for teachers and students. The paper concludes by describing current policy changes in the UK with regard to GCSE coursework and relates this to strong and weak validity links for project work as a mode of assessment.

  14. 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...

  15. Qualification of a ionic chromatography analyzer for work on radioactive samples

    International Nuclear Information System (INIS)

    Le Goffic, Arnaud

    1997-01-01

    The CEA (Commissariat a l'Energie Atomique) develops several research programs, aiming to characterise the fission products coming from the splitting of the fuel during a nuclear accident. Moreover, the CEA wants to study their mechanisms of relaxation. That is the reason why the CEA participates to the PHEBUS FP programme whose main objective is to provide an integral in pile experiment covering irradiated fuel degradation. The goal is to improve their understanding and obtain experimental data for a global validation of the code Systems used in safety analysis for source term and core evaluation. The aim of my work was the characterisation of an ionic chromatography analysis system. The final goal was the nuclearization of the system and the analysis of the fission products from PHEBUS FP. The first step was the optimisation of the analysis methods in order to reduce the experiment times and the volumes of waste products. The goal of second step was the nuclearization of the installation. We had to study the analysis column protection, the radioprotection of the personal and the evacuation of the waste products. (author) [fr

  16. 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

  17. 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...

  18. 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...

  19. Work-Life Earnings by Field of Degree and Occupation for People with a Bachelor's Degree: 2011. American Community Survey Briefs. ACSBR/11-04

    Science.gov (United States)

    Julian, Tiffany

    2012-01-01

    Individuals make a variety of choices over the course of their careers that impact their earning potential. These choices include how far to go in school, what to study in school, and what job to take. This brief explores the relationship between how far one goes in school (educational attainment) and how much money one might make over the course…

  20. Salir a carrear: ¿trabajo o rebusque? Carting: ¿A work or rather a chance to earn some money?

    Directory of Open Access Journals (Sweden)

    Corina Aimetta

    2009-05-01

    strong presence in "Barrio Esperanza", a neigborhood of Gran La Plata, the conurbation of La Plata, where field work is made. Methodological approach used is a qualitative one. In said approach , we are producing observations as well as partly structured interviews and informal conversations with carters, maily adult men. This time we present some reflections elaborated on the questions arised during the investigative process when approaching the neiborhood carters and the academic bibliography, as well as the press and several State documents ( Programs, Laws, Rules, etc., related with said themes. We question on what is the sense the carters themselves give to the activity they make and how said activity is visualized from other social agents. We consider in this respect that in both cases the stress in placed constantly in the cathegories work/ chance to earn money or work/non work.

  1. The Influence of Education and Family Background on Women's Earnings in Midlife: Evidence from a British National Birth Cohort Study.

    Science.gov (United States)

    Kuh, Diana; Head, Fenny; Hardy, Rebecca; Wadsworth, Michael

    1997-01-01

    Observes that research on the influence of education on adult earnings hasn't focused on differences between women. Looks at British women born immediately after World War Two. Shows that women who were able to take advantage of expanded educational opportunities and achieve high educational qualifications earned significantly more than less…

  2. 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...

  3. 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.

  4. 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.

  5. 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…

  6. 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

  7. 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.)

  8. 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

  9. 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.

  10. 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

  11. Literature review of environmental qualification of safety-related electric cables: Summary of past work. Volume 1

    International Nuclear Information System (INIS)

    Subudhi, M.

    1996-04-01

    This report summarizes the findings from a review of published documents dealing with research on the environmental qualification of safety-related electric cables used in nuclear power plants. Simulations of accelerated aging and accident conditions are important considerations in qualifying the cables. Significant research in these two areas has been performed in the US and abroad. The results from studies in France, Germany, and Japan are described in this report. In recent years, the development of methods to monitor the condition of cables has received special attention. Tests involving chemical and physical examination of cable's insulation and jacket materials, and electrical measurements of the insulation properties of cables are discussed. Although there have been significant advances in many areas, there is no single method which can provide the necessary information about the condition of a cable currently in service. However, it is possible that further research may identify a combination of several methods that can adequately characterize the cable's condition

  12. 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...

  13. 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)

  14. 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.

  15. 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...

  16. Literature review of environmental qualification of safety-related electric cables: Summary of past work. Volume 1

    Energy Technology Data Exchange (ETDEWEB)

    Subudhi, M. [Brookhaven National Lab., Upton, NY (United States)

    1996-04-01

    This report summarizes the findings from a review of published documents dealing with research on the environmental qualification of safety-related electric cables used in nuclear power plants. Simulations of accelerated aging and accident conditions are important considerations in qualifying the cables. Significant research in these two areas has been performed in the US and abroad. The results from studies in France, Germany, and Japan are described in this report. In recent years, the development of methods to monitor the condition of cables has received special attention. Tests involving chemical and physical examination of cable`s insulation and jacket materials, and electrical measurements of the insulation properties of cables are discussed. Although there have been significant advances in many areas, there is no single method which can provide the necessary information about the condition of a cable currently in service. However, it is possible that further research may identify a combination of several methods that can adequately characterize the cable`s condition.

  17. 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...

  18. 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...

  19. 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.

  20. 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

  1. 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] ...

  2. 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,

  3. 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.

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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)

  9. 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...

  10. 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...

  11. 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...

  12. 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,…

  13. 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...

  14. 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.

  15. 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.

  16. 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...

  17. 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,

  18. 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...

  19. 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

  20. 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

  1. 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)

  2. Send mixed signals : earn more, work less

    DEFF Research Database (Denmark)

    Miltersen, Peter Bro; Sheffet, Or

    2012-01-01

    Emek et al presented a model of probabilistic single-item second price auctions where an auctioneer who is informed about the type of an item for sale, broadcasts a signal about this type to uninformed bidders. They proved that finding the optimal (for the purpose of generating revenue) pure...

  3. 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

  4. 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.

  5. 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

  6. 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.

  7. 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…

  8. 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

  9. 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...

  10. 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 ...

  11. 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

  12. 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....

  13. Assays for Qualification and Quality Stratification of Clinical Biospecimens Used in Research: A Technical Report from the ISBER Biospecimen Science Working Group.

    Science.gov (United States)

    Betsou, Fay; Bulla, Alexandre; Cho, Sang Yun; Clements, Judith; Chuaqui, Rodrigo; Coppola, Domenico; De Souza, Yvonne; De Wilde, Annemieke; Grizzle, William; Guadagni, Fiorella; Gunter, Elaine; Heil, Stacey; Hodgkinson, Verity; Kessler, Joseph; Kiehntopf, Michael; Kim, Hee Sung; Koppandi, Iren; Shea, Katheryn; Singh, Rajeev; Sobel, Marc; Somiari, Stella; Spyropoulos, Demetri; Stone, Mars; Tybring, Gunnel; Valyi-Nagy, Klara; Van den Eynden, Gert; Wadhwa, Lalita

    2016-10-01

    This technical report presents quality control (QC) assays that can be performed in order to qualify clinical biospecimens that have been biobanked for use in research. Some QC assays are specific to a disease area. Some QC assays are specific to a particular downstream analytical platform. When such a qualification is not possible, QC assays are presented that can be performed to stratify clinical biospecimens according to their biomolecular quality.

  14. 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...

  15. 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

  16. 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.

  17. 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…

  18. 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

  19. 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.

  20. 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)

  1. 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

  2. Job Search and Earnings Mobility

    OpenAIRE

    David Turchick

    2014-01-01

    Measures of social mobility provide an extra dimension for testing job search models. The present note tests the dynamic model in [Acemoglu, D., 1999. Changes in unemployment and wage inequality: an alternative theory and some evidence. American Economic Review 89, 1259-1278] with respect to Fields’ mobility-as-an-equalizer-of-longer-term-incomes index. The 1980s in the U.S. were not only a period of raising inequality, but also one of longer-term earnings becoming even more unequal than shor...

  3. 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.

  4. 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…

  5. 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...

  6. 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...

  7. 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.)

  8. 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.)

  9. 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...

  10. 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…

  11. 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.

  12. Work Ethic: Materialism and the American Family. Hearing before the Subcommittee on Aging, Family and Human Services of the Committee on Labor and Human Resources, United States Senate, Ninety-Seventh Congress, Second Session on Examination on the Impact of Stress on the Family Caused by the Workplace, Focusing on Dual Wage-Earning Parents and the Effects on Family Relationships, and the Nonworking Recipient of Public Assistance.

    Science.gov (United States)

    Congress of the U.S., Washington, DC. Senate Committee on Labor and Human Resources.

    This congressional hearing contains testimony pertinent to the impact of stress on the American family caused by the workplace. Focus of the hearing is on dual wage-earning parents and the effects on family relationships as well as on non-working recipients of public assistance. The following agencies and organizations were among those represented…

  13. 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.

  14. 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…

  15. 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...

  16. 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...

  17. Advanced qualification techniques

    International Nuclear Information System (INIS)

    Winokur, P.S.; Shaneyfelt, M.R.; Meisenheimer, T.L.; Fleetwood, D.M.

    1993-01-01

    This paper demonstrates use of the Qualified Manufacturers List (QML) methodology to qualify commercial and military microelectronics for use in space applications. QML ''builds in'' the hardness of product through statistical process control (SPC) of technology parameters relevant to the radiation response, test structure to integrated circuit (IC) correlations, and techniques for extrapolating laboratory test results to low-dose-rate space scenarios. Each of these elements is demonstrated and shown to be a cost-effective alternative to expensive end-of-line IC testing. Several examples of test structured-IC correlations are provided and recent work on complications arising from transistor scaling and geometry is discussed. The use of a 10-keV x-ray wafer-level test system to support SPC and establish ''process capability'' is illustrated and a comparison of 10-keV x-ray and Co 60 gamma irradiations is provided for a wide range of CMOS technologies. The x-ray tester is shown to be cost-effective and its use in lot acceptance/qualification is recommended. Finally, a comparison is provided between MIL-STD-883D, Test Method 1019.4, which governs the testing of packaged semiconductor microcircuits in the DoD, and ESA/SSC Basic Specification No. 22900, Europe's Total Dose Steady-State Irradiation Test Method. Test Method 1019.4 focuses on conservative estimates of MOS hardness for space and tactical applications, while Basic Specification 22900 focuses on improved simulation of low-dose-rate space environments

  18. 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…

  19. 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)

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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,...

  7. 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...

  8. 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.

  9. 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...

  10. 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...

  11. 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...

  12. 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.

  13. 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...

  14. 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...

  15. 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...

  16. 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

  17. 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.

  18. Qualification of conditioning process

    International Nuclear Information System (INIS)

    Wolf, J.

    1989-01-01

    A conditioning process is qualified by the PTB if the execution of pre-treatment and conditioning occurs so that a safe and orderly final storage of the products and waste containers produced can be assumed. All the relevant operating conditions for the plant are laid down by the producer/conditioner of the waste in a handbook. The elements of product inspection by process qualification are shown in tabular form. (DG) [de

  19. 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…

  20. 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...

  1. 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...

  2. REGULATION OF NATIONAL QUALIFICATIONS SYSTEMS

    Directory of Open Access Journals (Sweden)

    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.

  3. Career Adaptability and Attitudes to Low-Skilled Work by Individuals with Few Qualifications: "Getting By", "Getting On" or "Going Nowhere"

    Science.gov (United States)

    Brown, Alan

    2016-01-01

    Individuals who pass through low-skilled work in their careers can represent this phase as showing strength of character as obstacles are overcome. However, continuing to work in low-skilled employment has so many negative consequences that finding ways to assist those individuals' career development is an important challenge for guidance policy…

  4. 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....

  5. 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...

  6. 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 ...

  7. 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.

  8. Data Qualification guidelines

    International Nuclear Information System (INIS)

    Edwards, T.B.; Shine, E.P.

    1992-01-01

    Data Qualification (DQ) is a formal, technical process whose objective is to affirm that experimental data are suitable for their intended use. Although it is not possible to develop a fixed recipe for the DQ process to cover all test situations, these general guidelines have been developed for the Nuclear Engineering Section to establish a framework for qualifying data from steady-state processing. These guidelines outline the role of the DQ team providing insight into the planning and conducting of the DQ process

  9. 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.

  10. 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

  11. 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

  12. 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.

  13. 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 ...

  14. 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...

  15. 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

  16. 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.

  17. 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

  18. 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)

  19. Using historic earnings to value hydro energy

    International Nuclear Information System (INIS)

    Robson, I.A.; Whittington, H.W.

    1993-01-01

    This article briefly presents a technique for assigning a value to the water held in and removed from the hydro reservoir. Using historic earnings as the basis for a series of equations, it aims to give engineers trading energy a reliable means of placing a value on what is effectively a ''free'' resource. (Author)

  20. Japan's Teachers Earn Tenure on Day One

    Science.gov (United States)

    Ahn, Ruth; Asanuma, Shigeru; Mori, Hisayoshi

    2016-01-01

    Teachers in Japan earn tenure on their first day of employment--not after two years of experience based on evaluations of teaching performance or student test scores. This is almost too good to be true. If tenure is so easy to attain, how do the Japanese make sure their teachers, especially novice teachers hired with little teaching experience,…

  1. 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

  2. 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.

  3. 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.

  4. 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...

  5. Environmental data qualification system

    International Nuclear Information System (INIS)

    Hester, O.V.; Groh, M.R.

    1989-01-01

    The Integrated Environmental Data Management System (IEDMS) is a PC-based system that can support environmental investigations from their design stage and throughout the duration of the study. The system integrates data originating from the Sampling and Analysis Plan, field data and analytical findings. The IEDMS automated features include sampling guidance forms, barcoded sample labels and tags, field and analytical forms reproduction, sample tracking, analytical data qualification, completeness reports, and results and QC data reporting. The IEDMS has extensive automated capabilities that support a systematic and comprehensive process for performing quality assessment of EPA-CLP chemical analyses data. One product of this process is a unique and extremely useful tabular presentation of the data. One table contains the complete set of results and QC data included on the CLP data forms while presenting the information consistent with the chronology in which the analysis was performed. 3 refs., 1 fig

  6. TOUGH2 software qualification

    International Nuclear Information System (INIS)

    Pruess, K.; Simmons, A.; Wu, Y.S.; Moridis, G.

    1996-02-01

    TOUGH2 is a numerical simulation code for multi-dimensional coupled fluid and heat flow of multiphase, multicomponent fluid mixtures in porous and fractured media. It belongs to the MULKOM (open-quotes MULti-KOMponentclose quotes) family of codes and is a more general version of the TOUGH simulator. The MULKOM family of codes was originally developed with a focus on geothermal reservoir simulation. They are suited to modeling systems which contain different fluid mixtures, with applications to flow problems arising in the context of high-level nuclear waste isolation, oil and gas recovery and storage, and groundwater resource protection. TOUGH2 is essentially a subset of MULKOM, consisting of a selection of the better tested and documented MULKOM program modules. The purpose of this package of reports is to provide all software baseline documents necessary for the software qualification of TOUGH2

  7. TOUGH2 software qualification

    Energy Technology Data Exchange (ETDEWEB)

    Pruess, K.; Simmons, A.; Wu, Y.S.; Moridis, G.

    1996-02-01

    TOUGH2 is a numerical simulation code for multi-dimensional coupled fluid and heat flow of multiphase, multicomponent fluid mixtures in porous and fractured media. It belongs to the MULKOM ({open_quotes}MULti-KOMponent{close_quotes}) family of codes and is a more general version of the TOUGH simulator. The MULKOM family of codes was originally developed with a focus on geothermal reservoir simulation. They are suited to modeling systems which contain different fluid mixtures, with applications to flow problems arising in the context of high-level nuclear waste isolation, oil and gas recovery and storage, and groundwater resource protection. TOUGH2 is essentially a subset of MULKOM, consisting of a selection of the better tested and documented MULKOM program modules. The purpose of this package of reports is to provide all software baseline documents necessary for the software qualification of TOUGH2.

  8. 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...

  9. 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...

  10. 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

  11. 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

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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

  18. 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.

  19. Review of international developments and cooperation on Risk-Informed In-Service-Inspection (RI-ISI) and Non-destructive Testing (NDT) Qualification in OECD-NEA member countries- Responses to the questionnaire - CSNI/integrity and ageing working group

    International Nuclear Information System (INIS)

    2005-01-01

    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 (ISI) 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. In order to get a good basis for compiling the report with an overview on the present situation in OECD countries and regulatory aspects on the further developments of RI-ISI and NDT qualification approaches a questionnaire was prepared. This questionnaire was organised in two parts. The first part addressed used risk based / risk informed ISI approaches and regulatory aspects on the further developments. The second part addressed used NDT qualification approaches and other measures for getting reliable inspection results as well as regulatory aspects on the further developments of qualification approaches. Some parts of the questionnaire addressed topics, which have been dealt with in other European or national programs. Available relevant information from these programs has been also collected. The questionnaire was circulated in 2003 among NEA member countries organisations. Appendix 1 contains the questionnaire. Appendix 2 contains the compilation of responses to the questionnaire. A workshop was organized to complement the questionnaire (NEA/CSNI/R(2004)9 Proceedings of the CSNI Workshop on 'International developments and cooperation on Risk-Informed In-Service- Inspection (RI-ISI) and Non-destructive Testing (NDT) Qualification' held in Stockholm, Sweden on 13-14 April 2004 and hosted by SKI). In addition to regulators, licensees, manufacturers and researchers, this workshop gathered international organisations (i.e. EC, IAEA) and the main

  20. 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.

  1. 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

  2. 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),…

  3. Timing of Earnings and Capital Structure

    OpenAIRE

    Miglo, Anton

    2014-01-01

    This paper shows that asymmetric information about the timing of earnings can affect corporate capital structure. It sheds some new light on two following questions: why may profitable firms be interested in issuing equity, and why does debt not necessarily signal a firm quality. These issues seem to be puzzling from the classical pecking-order theory or signalling theory point of view. The paper also contributes to the analysis of the link between debt-equity choice and subsequent performanc...

  4. Earnings Management and Corporate Social Responsibility

    OpenAIRE

    Benjamin Uyagu; Alexander Olawumi Dabor

    2017-01-01

    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 fi...

  5. FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

    OpenAIRE

    Pei-Hui Hsu; Youan (Robert) Lin

    2016-01-01

    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 ...

  6. 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.

  7. 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.

  8. Maintenance and environmental qualification

    International Nuclear Information System (INIS)

    Martin, R.S.; Austin, D.G.

    1995-01-01

    The design of today's nuclear generating plants involves many detailed design considerations. This includes comprehensive look at aging effects on plant components over their expected lifetimes. This is important to ensuring that the plant operates safely throughout its life. The effects of aging are required to be documented in detail in today's designs. This documentation provides assurance that safe operating conditions are maintained throughout the station life cycle. This requirement is analogous to the longer standing requirement to ensure pressure boundary integrity. The pressure boundary integrity requirement has existed in the industry since its inception. The subject of plant aging effects and the maintenance of functionality is known as Environmental Qualification (EQ). This paper will attempt to explain the wisdom of EQ and the potential for optimizing maintenance activities (to move from reactive to proactive activities), within the context of the overall maintenance program. It is the author's intent to encourage the active involvement of maintenance professionals in the effective implementation of the ongoing EQ program so that the benefits are maximized

  9. 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

  10. 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.

  11. 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.

  12. Dynamic testing and qualification

    International Nuclear Information System (INIS)

    Kleine Tebbe, A.; Schmidt, G.; Theymann, W.

    1990-01-01

    The core structure of an HTR-plant consists of the side reflector, the bottom reflector, the top reflector and the pebble bed of spherical fuel elements. Dynamically this system is a many-body structure with non-linear force-deformation couplings. The integrity of the system under seismic loads is given by radially orientated spring packs. These spring packs must be stiff against earthquake loads, but must allow radial thermal movements. To verify the seismic safety of the system, scaled-down models were tested. The results of these tests were compared with those of analytical methods. The good-natured behaviour of the pebble-bed under seismic loads has been confirmed. Due to the granular structure of the non-regular packed pebble-bed, high damping occurs during seismic excitations. With increasing depth the damping ratio decreases because of restriction of movement. We are able to describe the seismic behaviour of the pebble-bed analytically. The one- and two-dimensional test configurations of the top reflector were used to analyse resonance and lumping effects. The experimental results were verified by the computer codes CRUNCH-1D AND CRUNCH-2D. The experimental investigations of the side reflector are underway. The results show a non-critical behaviour under horizontal excitations. Small rigid-body motions of single blocks are detected, but they do not cause any global ovalisations of the complete ring structure. Finite element calculations with contact and friction between the blocks show a close agreement with the experimental results. Seismic qualification of ground mounted electrical equipment is usually performed on the basis of codes like IEEE, IEC, KTA, etc. These standards give different possibilities of the excitation mode: sinusoidal excitation in every natural frequency (continuous or sine beat) or time history excitation which covers a prescribed required response spectrum. Recently performed tests are compared regarding the usefulness and severity

  13. 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).

  14. 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…

  15. 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.

  16. 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.

  17. 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.

  18. Earning the social licence for nuclear operations

    International Nuclear Information System (INIS)

    Duguay, A.K.; Hoornweg, B.J.

    2010-01-01

    In addition to safe nuclear operation, a critical component of earning the social licence is effective communication. This paper outlines development of a communications strategy contributing to overall utility operation and project goals through: 1) Relationships with employees, host communities and the general public that are transparent and honest; 2) Processes that effectively interconnect the internal and external communications; and 3) Organizational leadership models that support communication excellence. With strategic development of these three focus areas the nuclear operator will contribute to increased support of the operator's own licence to operate and of support for the nuclear industry as a whole. (author)

  19. Earning the social licence for nuclear operations

    Energy Technology Data Exchange (ETDEWEB)

    Duguay, A.K. [New Brunswick Power, New Brunswick (Canada); Hoornweg, B.J. [Ontario Power Generation, Ontario (Canada)

    2010-07-01

    In addition to safe nuclear operation, a critical component of earning the social licence is effective communication. This paper outlines development of a communications strategy contributing to overall utility operation and project goals through: 1) Relationships with employees, host communities and the general public that are transparent and honest; 2) Processes that effectively interconnect the internal and external communications; and 3) Organizational leadership models that support communication excellence. With strategic development of these three focus areas the nuclear operator will contribute to increased support of the operator's own licence to operate and of support for the nuclear industry as a whole. (author)

  20. 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

  1. 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...

  2. 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 ...

  3. 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...

  4. 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 ...

  5. 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-...

  6. 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...

  7. 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.

  8. 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.

  9. Mutual Recogniton of Professional Qualifications

    DEFF Research Database (Denmark)

    Enemark, Stig; Plimmer, Francis

    The publication aims to review the concept of mutual recognition of qualifications within the world wide surveying community, and to develop a framework for the introduction of standards of global professional competence in this area. The publication also includes a number of case studies from...

  10. Helicopter-Ship Qualification Testing

    NARCIS (Netherlands)

    Hoencamp, A.

    2015-01-01

    The goal of this research project is to develop a novel test methodology which can be used for optimizing cost and time efficiency of helicopter-ship qualification testing without reducing safety. For this purpose, the so-called “SHOL-X” test methodology has been established, which includes the

  11. 77 FR 59339 - Contractor Qualifications

    Science.gov (United States)

    2012-09-27

    ... DEPARTMENT OF DEFENSE Defense Acquisition Regulations System 48 CFR Part 209 Contractor Qualifications CFR Correction In Title 48 of the Code of Federal Regulations, Chapter 2 (Parts 201-299), revised as of October 1, 2011, on page 55, in section 209.104-70, paragraph (a) is amended by revising the...

  12. Seismic and dynamic qualification methods

    International Nuclear Information System (INIS)

    Lin, C.W.

    1985-01-01

    This book presents the papers given at a conference on seismic effects on nuclear power plants. Topics considered at the conference included seismic qualification of equipment, multifrequency test methodologies, damping in piping systems, the amplification factor, thermal insulation, welded joints, and response factors for seismic risk analysis of piping

  13. 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

  14. 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.

  15. 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

  16. 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

  17. 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…

  18. 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

  19. 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

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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.

  5. 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,…

  6. 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.

  7. 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

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  12. Qualification and certification in NDT

    International Nuclear Information System (INIS)

    Hassan Kavarodi Maracair

    2003-01-01

    Ruane-TATI Sdn Bhd was the first accredited training centre in Asia approved by The British Institute of Non Destructive Testing (BINDT) as per EN 473, ISO 9712 and EN 45013 requirements. Meanwhile, Ruane-TATI is also accredited by National Vocational Training Center ( MLVK ).This mean that Ruane-TATI is the first training and examination center that accredited by both international and national bodies in providing quality , qualification and certification for comprehensive training and examination in Inspection and Non Destructive Testing (NDT). There are several NDT examinations scheme available in Malaysia due to differences requirement from the industrials. This has put the difficulties to services company in upgrading their NDT technician qualifications. The intention of this paper is to discuss the basic different among the NDT examinations scheme used in Malaysia ( mostly offered by Ruane-TATI ) and the development of certain schemes in covering their schemes to more sectors and NDT methods. (Author)

  13. Considerações sobre a apropriação das noções de qualificação profissional pelos estudos a respeito das relações entre trabalho e educação Reflections about the appropriation of the notions of professional qualification in studies on the relationship between work and education

    Directory of Open Access Journals (Sweden)

    Celso João Ferretti

    2004-08-01

    Full Text Available Examina-se neste artigo como os estudos referentes às relações entre trabalho e educação têm se valido da noção de qualificação profissional para abordar a formação geral e específica oferecida aos jovens brasileiros, pautando-se por duas matrizes orientadoras: a técnica e a sociopolítica. Tal exame reporta-se inicialmente aos momentos de predominância do taylorismo-fordismo, transitando, na seqüência, para o período em que ganham proeminência a organização e a produção flexíveis Conclui-se que tanto os que se orientam pela matriz técnica quanto os que se pautam pela sociopolítica tendem, num e noutro período, com raras exceções, a tomar por base a concepção "essencialista" de qualificação profissional. Sugere-se que as análises e os estudos sobre as relações entre trabalho e educação poderiam ser refinados com a utilização do conceito de qualificação profissional como relação social, inclusive no que diz respeito à formação dos professores do ensino público.This paper discusses that the studies on the relationship between work and education have been using the notions of professional qualification to analyze the general and the vocational education of Brazilian youth according to two main thrusts, the technical and the social-political ones. The text initially refers to the taylorist-fordist period, but extends to the contemporary period in which flexible production and organization have prevailed. It concludes that, independently of the period, in most of the cases, both the studies based on the technical thrust and those grounded on the social-political one, turn to the "essencialist" (or substantialist concept of professional qualification. It is suggested that future studies on this relation should be refined by the use of the concept of professional qualification as a social relationship (or relativistic concept, including as regards public school teacher qualification.

  14. Radiation Safety (Qualifications) Regulations 1980

    International Nuclear Information System (INIS)

    1980-01-01

    These Regulations, promulgated pursuant to the provisions of the Radiation Safety Act, 1975-1979, require persons engaged in activities involving radiation to pass a radiation safety examination or to possess an approved qualification in radiation. The National Health and Medical Research Council is authorised to exempt persons from compliance with these requirements or, conversely, to impose such requirements on persons other than those designated. (NEA) [fr

  15. 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)

  16. 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)

  17. 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

  18. 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)

  19. 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

  20. Immigrants’ initial firm allocation and earnings growth

    Directory of Open Access Journals (Sweden)

    Wen Ci

    2017-05-01

    Full Text Available While employers are playing an increasingly important role in immigration selection in Canada, little is known about how firm-level characteristics affect the economic integration of immigrants. Using a Canadian employer–employee matched dataset, this paper considers whether immigrants initially employed in low-paying firms in Canada experienced inferior earnings growth than those initially employed in high-paying firms. The results show that the large earnings differential observed between immigrants initially employed in low- and high-paying firms diminished only slightly over the subsequent 14 years, even when differences in demographic and general human capital characteristics are taken into account. Alors que les employeurs jouent un rôle de plus en plus important dans la sélection des immigrants qui s’établissent au Canada, on en sait peu sur la façon dont les caractéristiques au niveau de l’entreprise influencent l’intégration économique de ces derniers. Au moyen d’un ensemble de données appariées sur les employeurs et les employés, le présent document vise à déterminer si la croissance des gains des immigrants employés initialement au Canada par des entreprises à bas salaires est plus faible que celle des gains des immigrants employés au départ par des entreprises à hauts salaires. Les résultats montrent que l’écart important observé entre les gains des immigrants employés au départ par des entreprises à bas salaires et de ceux employés par des entreprises à hauts salaires ne diminuait que légèrement au cours des 14 années suivantes, même après avoir tenu compte des différences de caractéristiques démographiques et de caractéristiques générales du capital humain.

  1. 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.

  2. 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.

  3. 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.

  4. ATLAS DBM Module Qualification

    Energy Technology Data Exchange (ETDEWEB)

    Soha, Aria [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States); Gorisek, Andrej [J. Stefan Inst., Ljubljana (Slovenia); Zavrtanik, Marko [J. Stefan Inst., Ljubljana (Slovenia); Sokhranyi, Grygorii [J. Stefan Inst., Ljubljana (Slovenia); McGoldrick, Garrin [Univ. of Toronto, ON (Canada); Cerv, Matevz [European Organization for Nuclear Research (CERN), Geneva (Switzerland)

    2014-06-18

    This is a technical scope of work (TSW) between the Fermi National Accelerator Laboratory (Fermilab) and the experimenters of Jozef Stefan Institute, CERN, and University of Toronto who have committed to participate in beam tests to be carried out during the 2014 Fermilab Test Beam Facility program. Chemical Vapour Deposition (CVD) diamond has a number of properties that make it attractive for high energy physics detector applications. Its large band-gap (5.5 eV) and large displacement energy (42 eV/atom) make it a material that is inherently radiation tolerant with very low leakage currents and high thermal conductivity. CVD diamond is being investigated by the RD42 Collaboration for use very close to LHC interaction regions, where the most extreme radiation conditions are found. This document builds on that work and proposes a highly spatially segmented diamond-based luminosity monitor to complement the time-segmented ATLAS Beam Conditions Monitor (BCM) so that, when Minimum Bias Trigger Scintillators (MTBS) and LUCID (LUminosity measurement using a Cherenkov Integrating Detector) have difficulty functioning, the ATLAS luminosity measurement is not compromised.

  5. 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

  6. 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…

  7. 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..

  8. 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...

  9. Disparities in earnings and education in India

    Directory of Open Access Journals (Sweden)

    P. Geetha Rani

    2014-12-01

    Full Text Available 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 method confirm that returns to education increase with the level of education across location, caste-religion and English language ability. Returns to lower levels of education are low across different groups, indicating the low quality of basic schooling in the country. Returns to higher education vary at a great deal ranging between 4.9% among the rural workers and 38.2% among fluent English ability group. This is in contrast to Duraisamy reporting the highest returns to secondary education in India, between the period 1983 and 1993–1994. In a decade’s time, with changes in the economy and in the labour market, higher education especially the English language ability along with higher education brings in the highest wage premium.

  10. How are health professionals earning their living in Malawi?

    Directory of Open Access Journals (Sweden)

    Maseko Fresier C

    2006-08-01

    Full Text Available Abstract Background The migration of health professionals from southern Africa to developed nations is negatively affecting the delivery of health care services in the source countries. Oftentimes however, it is the reasons for the out-migration that have been described in the literature. The work and domestic situations of those health professionals continuing to serve in their posts have not been adequately studied. Methods The present study utilized a qualitative data collection and analysis method. This was achieved through focus group discussions and in-depth interviews with health professionals and administrators to determine the challenges they face and the coping systems they resort to and the perceptions towards those coping methods. Results Health professionals identified the following as some of the challenges there faced: inequitable and poor remuneration, overwhelming responsibilities with limited resources, lack of a stimulating work environment, inadequate supervision, poor access to continued professionals training, limited career progression, lack of transparent recruitment and discriminatory remuneration. When asked what kept them still working in Malawi when the pressures to emigrate were there, the following were some of the ways the health professionals mentioned as useful for earning extra income to support their families: working in rural areas where life was perceived to be cheaper, working closer to home village so as to run farms, stealing drugs from health facilities, having more than one job, running small to medium scale businesses. Health professionals would also minimize expenditure by missing meals and walking to work. Conclusion Many health professionals in Malawi experience overly challenging environments. In order to survive some are involved in ethically and legally questionable activities such as receiving "gifts" from patients and pilfering drugs. The efforts by the Malawi government and the international

  11. 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 ...

  12. 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)

  13. 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

  14. 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...

  15. 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.

  16. Software qualification in safety applications

    International Nuclear Information System (INIS)

    Lawrence, J.D.

    2000-01-01

    The developers of safety-critical instrumentation and control systems must qualify the design of the components used, including the software in the embedded computer systems, in order to ensure that the component can be trusted to perform its safety function under the full range of operating conditions. There are well known ways to qualify analog systems using the facts that: (1) they are built from standard modules with known properties; (2) design documents are available and described in a well understood language; (3) the performance of the component is constrained by physics; and (4) physics models exist to predict the performance. These properties are not generally available for qualifying software, and one must fall back on extensive testing and qualification of the design process. Neither of these is completely satisfactory. The research reported here is exploring an alternative approach that is intended to permit qualification for an important subset of instrumentation software. The research goal is to determine if a combination of static analysis and limited testing can be used to qualify a class of simple, but practical, computer-based instrumentation components for safety application. These components are of roughly the complexity of a motion detector alarm controller. This goal is accomplished by identifying design constraints that enable meaningful analysis and testing. Once such design constraints are identified, digital systems can be designed to allow for analysis and testing, or existing systems may be tested for conformance to the design constraints as a first step in a qualification process. This will considerably reduce the cost and monetary risk involved in qualifying commercial components for safety-critical service

  17. 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,...

  18. 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,...

  19. 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...

  20. Cost Earnings Survey of NWHI Bottomfish Fleets (1993): Obsolete

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — This study collected cost-earnings information for the 12 vessels which had reported bottomfish landings from Northwestern Hawaiian Islands in 1993 in order to...

  1. Hybrid Qualifications Country report Denmark

    DEFF Research Database (Denmark)

    Jørgensen, Christian Helms

    2010-01-01

    The report explores the institutional and functional relations between the higher education (tertiary sector) and vocational education (higher secondary education) and the labour market. In the report are included descriptions of the history, funding, outcomes, institutional realisation and term ...... and range of hybrid qualifications in the national system. In addition some recommendations for constructive further developments are given.......The report explores the institutional and functional relations between the higher education (tertiary sector) and vocational education (higher secondary education) and the labour market. In the report are included descriptions of the history, funding, outcomes, institutional realisation and term...

  2. The qualification of reactor operators

    International Nuclear Information System (INIS)

    Lima, J.M. de; Soares, H.V.

    1981-01-01

    The qualification and performance of nuclear power personnel have an important influence on the availability and safety operation of these plants. This paper describes the Brazilian rules and norms established by the CNEN-Brazilian Atomic Energy Comission, as well as policy of other countries concerning training requirements and experiences of nuclear power reactor operators. Some coments are made about the im pact of the march 1979 Three Mile Island accident on upgrading the reactor training requirements in U.S.A. and its international implication. (Author) [pt

  3. Appearance, discrimination, and reaction qualifications

    OpenAIRE

    Mason, Andrew

    2016-01-01

    When are selectors for advantaged social positions morally justified in giving weight to the appearance of the candidates? In order to address this issue adequately, we need to know when a person’s appearance can be a legitimate qualification for a position. Some of the hardest cases are jobs that involve interacting with clients or customers who prefer to deal with good-looking employees or who respond more favourably to them. But there is also a wide range of difficult cases in which an unc...

  4. 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

  5. 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...

  6. 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...

  7. 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…

  8. 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...

  9. 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...

  10. 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 ...

  11. 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 ...

  12. 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....

  13. 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.)

  14. 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.)

  15. 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. ...

  16. 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. ...

  17. 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. ...

  18. 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.

  19. 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.

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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)

  5. Commercial Parts Technology Qualification Processes

    Science.gov (United States)

    Cooper, Mark S.

    2013-01-01

    Many high-reliability systems, including space systems, use selected commercial parts (including Plastic Encapsulated Microelectronics or PEMs) for unique functionality, small size, low weight, high mechanical shock resistance, and other factors. Predominantly this usage is subjected to certain 100% tests (typically called screens) and certain destructive tests usually (but not always) performed on the flight lot (typically called qualification tests). Frequently used approaches include those documented in EEE-INST-002 and JPL DocID62212 (which are sometimes modified by the particular aerospace space systems manufacturer). In this study, approaches from these documents and several space systems manufacturers are compared to approaches from a launch systems manufacturer (SpaceX), an implantable medical electronics manufacturer (Medtronics), and a high-reliability transport system process (automotive systems). In the conclusions section, these processes are outlined for all of these cases and presented in tabular form. Then some simple comparisons are made. In this introduction section, the PEM technology qualification process is described, as documented in EEE-INST-002 (written by the Goddard Space Flight Center, GSFC), as well as the somewhat modified approach employed at the Jet Propulsion Laboratory (JPL). Approaches used at several major NASA contractors are also described

  6. 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...

  7. 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

  8. 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.

  9. 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

  10. 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)

  11. 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....

  12. 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)

  13. 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.

  14. 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)

  15. 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...

  16. 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...

  17. 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

  18. 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.

  19. 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.

  20. 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.

  1. Training and qualification of inspectors

    International Nuclear Information System (INIS)

    Aro, I.; Anderson, R.; Ericsson, P.O.; Lee, I.

    1993-01-01

    A total of four workshop breakout sessions were conducted on this subject: one double session and three single sessions. The following discussion describes common points and difference among the countries in the areas of inspector training and qualifications. In most countries there are resident or non-resident site-specific inspectors who have general plant supervision duties. In addition, there are specialized inspectors who visit NPP when requested or according to the scheduled inspection program. Most countries try to recruit experienced personnel. Many countries prefer to have candidates who have extensive plant experience. Some countries do not recruit inspectors from utilities because of potential conflict of interest or credibility reasons. In many countries, the typical training time to become an independent inspector is one year. In some countries an inspector is formally certified after their training period and completion of an examination

  2. 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.

  3. 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

  4. 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.

  5. 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.

  6. 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.

  7. 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

  8. 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.

  9. 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

  10. 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)

  11. 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

  12. 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)

  13. 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

  14. 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.

  15. 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.

  16. 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.  ...

  17. 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

  18. Visas and qualifications: Syrian refugees in Brazil

    Directory of Open Access Journals (Sweden)

    Gilberto M A Rodrigues

    2017-10-01

    Full Text Available Brazil’s humanitarian visa programme for Syrian refugees and its efforts to recognise their qualifications could offer lessons for refugee protection and integration across the region.

  19. Qualification of anticorrosive coatings in nuclear vessels

    International Nuclear Information System (INIS)

    Perez Flores, C.

    1985-01-01

    Test qualifications of the behavior of anticorrosive coating systems used in nuclear vessels in service and under the accident conditions of radiation decontamination, steam chemical resistance, thermal conductivity, weathering accelerated aging are presented and discussed. (author)

  20. Sport Management Interns--Selection Qualifications.

    Science.gov (United States)

    Cuneen, Jacquelyn; Sidwell, M. Joy

    1993-01-01

    Examines and rates the background qualifications and qualities, identified by sport management practitioners through an examination of paper credentials, that are desired in interviewees vying for selection into sport management internship positions. (GLR)

  1. Appointment, qualifications and responsibilities of ventilation officers

    International Nuclear Information System (INIS)

    1981-01-01

    The Code provides for the appointment of a ventilation officer when required by the appropriate authority. This guideline offers comment on the appointment, qualifications, training and responsibilities of that person

  2. Qualification and testing of CT systems

    DEFF Research Database (Denmark)

    Bartscher, Markus; Neuschaefer-Rube, Ulrich; Illemann, Jens

    2018-01-01

    This chapter focuses on system verification and conformance to specifications. System qualification is carried out to ensure that the system and itscomponents achieve the best performance—usually corresponding to the specificationsmade by the manufacturer. Acceptance and reverification testing ar...

  3. Emergency Management. Functional Area Qualification Standard

    National Research Council Canada - National Science Library

    2004-01-01

    .... In support of this goal, the competency requirements defined in the Technical Qualification Standards should be aligned with and integrated into the recruitment and staffing processes for technical positions...

  4. 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)

  5. Qualification of organizations for independent technical supervision

    International Nuclear Information System (INIS)

    1981-04-01

    The requirements are established on trial for the qualification of an organization as an independent technical supervision organization in nuclear facilities, in activities related with quality assurance programs. (I.C.R.) [pt

  6. Earnings Capacity and Labour Market Participation

    NARCIS (Netherlands)

    van Soest, A.H.O.; Fontein, P.F.; Euwals, R.W.

    1996-01-01

    We analyze models for individuals' labour market state.We distinguish between full-time and part-time work, but also between various types of economic inactivity, i.e. unemployment, disability, early retirement and working in the household.We consider the impact on the state probabilities of

  7. 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

  8. 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

  9. 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

  10. Assessing mathematics within advanced school science qualifications

    OpenAIRE

    McAlinden, Mary; Noyes, Andrew

    2017-01-01

    Following sustained discussion regarding the relationship between advanced mathematics and science learning in England, the government has pursued a reform agenda in which mathematics is embedded in national, high stakes A-level science qualifications and their assessments for 18-year-olds. For example, A-level Chemistry must incorporate the assessment of relevant mathematics for at least 20% of the qualification. Other sciences have different mandated percentages. This embedding policy is ru...

  11. 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...

  12. 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.

  13. 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.

  14. 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....

  15. Doing the Same and Earning Less: Male and Female Physicians in a New Medical Specialty

    Directory of Open Access Journals (Sweden)

    Timothy J. Hoff

    2004-09-01

    Full Text Available This study presents findings from a national survey of physicians working in the emerging career of hospital medicine. It finds that female hospitalists earn significantly less annually than male hospitalists, despite similar work schedules and commitments; that these similarities in work and differences in pay remain even for male and female hospitalists who are married and have children; and that female hospitalists maintain positive feelings toward their work careers despite assuming multiple work and nonwork roles simultaneously. The results present a unique picture of female physicians career experiences in toto. They have implications for how health care organizations and managers should think about the contemporary female physician (e.g., her career development needs and workplace challenges; for female physicians need to gain greater equity vis-à-vis men within the profession; and for the kinds of questions researchers should raise around physician gender in their work.

  16. Earnings management: estudo de caso do Banco Nacional Earnings management: Central Bank's case study

    Directory of Open Access Journals (Sweden)

    César Medeiros Cupertino

    2006-08-01

    Full Text Available Este artigo promove um estudo de caso de uma das maiores instituições financeiras brasileiras da década de 90: o Banco Nacional S.A. (BNSA. O BNSA teve sua intervenção decretada pelo Banco Central do Brasil em 1995, após ser identificada a existência de ativos insolventes, originados por gerenciamento fraudulento dos lucros da entidade. O estudo visa investigar a gestão fraudulenta de lucros do Banco Nacional S.A., tanto nos seus aspectos motivadores, quanto em relação aos seus efeitos na composição patrimonial da entidade. A abordagem metodológica contempla: (i pesquisa explicativa, quanto aos objetivos do estudo; (ii estudo de caso, quanto aos procedimentos aplicados e (iii pesquisa qualitativa, quanto à abordagem do problema. Constatou-se que pode haver interesses inconciliáveis entre o agente e o principal, conforme disciplinado pela teoria da agência. O artigo, ainda, ressalta a importância do conhecimento dos dados financeiros na identificação dos fatos de interesse, dos ajustes pertinentes e da correta evidenciação da situação patrimonial da entidade.This paper features a case study of one of the main Brazilian banks of the 90's: Banco Nacional S/A (BNSA. The bank had its intervention decreed by Central Bank of Brazil in 1995, after the existence of insolvent assets, originated by fraudulent earnings management, were identified. The study aims to investigate the fraudulent earnings management of BNSA, both in motivational aspects and in relation of the effects in its balance sheet structure. The methodological approach of the study encompasses: (i an explanatory research, regarding the intended aim of the study; (ii case study, regarding the applied procedures; and (iii a qualitative research, regarding the approach to the problem. It was concluded that irreconcilable conflicts of interest might occur between the agent and the principal, according to the Agency Theory. The paper also emphasizes the importance of

  17. 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.

  18. At site qualification of accelerating tube dynodes

    International Nuclear Information System (INIS)

    Rajan, Rehim N.; Dewangan, S.; Sharma, D.K.

    2015-01-01

    A dc electron beam accelerator rated for 3 MeV encountered numerous vacuum side discharges at terminal voltage levels of 1800 kV. The cumulative rating of the accelerating tube in the system is 3350 kV. Pulsed currents in the order of 50 mA has been observed at the beam collector during these events along with voltage dips in terminal voltage. As dynode to dynode arcing is suspected to be the primary cause of this behaviour, it is desired to test the voltage withstanding capacity of each pair of dynodes. The accelerating tubes are rated for 335 kV at 6 kg/cm 2 SF 6 environment. However working at these pressures and testing of individual pairs of dynodes are impractical for qualification of dynodes of the 10 sets of accelerating tubes mounted in the accelerator. This problem has been overcome by using atmospheric pressure SF 6 and solid dielectrics. Experience of at site testing of the accelerating tube dynodes are described in this paper. (author)

  19. Philosophy, qualifications and training in Canada

    International Nuclear Information System (INIS)

    Rheaume, R.

    1989-01-01

    The Canadian nuclear power industry record concerning radiation protection is commendable, with low doses and no over-exposures, and this despite the much higher risk in this sector compared with the other sectors studied. Various technical factors have contributed towards this achievement, of course, but the philosophy adopted and the high level of qualification of the radiation protection personnel have played a major role. A great deal of work has been put into training nuclear plant operatives up to the desired level, since many were not particularly well-educated. The solution has been to improve the teaching aspect of the training, and to clearly identify the workers' needs by analyzing the tasks which they are required to perform. Consequently, the creation of a systematic training programme for users of radiation sources in universities and hospitals would help to improve radiation protection, especially as the users in this sector are generally better educated than the maintenance workers in power stations. In the mining sector, training does not have such a significant role to play in dose reduction, but it will nevertheless have an indirect impact: once miners know more about radiation and its health implications, their demands, on issues such as ventilation, for example, will become more specific and have more substance

  20. Ageing management and equipment qualification

    International Nuclear Information System (INIS)

    Stahl, Gunnar

    2014-01-01

    The knowledge of how the environment and load of organic material in general and especially polymers and lubricants, is affecting the degradation of important properties, have increased during the last decade. However the restrictions using established additives like some color pigments due to their poisonousness e.g. pigments based at cadmium, lead, mercury etc. have caused problems when replacing additives to polymers. The replacement additives have often been used in new design without going through the required material qualification procedure. There have also been observed that some non-qualified and non-approved materials have been installed in some power plants due to false documentation. There are also a lot of new manufacturers, of materials similar to the previously qualified materials, active at the market. This increases the difficulty to ensure that the required material quality is used. New materials, new additives and new manufacturers makes if more and more difficult to assure that the expected material is present. This causes more strict demands of how the new materials often used in equipment at type-testing and in replacement materials are analyzed and documented. By implementing new steps for chemical, mechanical and electrical analysis and increase the general quality assurance content this issue can be managed. (authors)

  1. 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.

  2. The College Payoff: Education, Occupations, Lifetime Earnings. Executive Summary

    Science.gov (United States)

    Carnevale, Anthony P.; Rose, Stephen J.; Cheah, Ban

    2011-01-01

    Education and earnings interact in complex and often unexpected ways--but there are rules to the game. "The College Payoff," a new paper from the Georgetown University Center on Education and the Workforce, uses in-depth data analysis to identify, illuminate and elucidate those rules. This executive summary provides a glimpse of the education and…

  3. Do Managers Manipulate Earnings Prior to Management Buyouts?

    NARCIS (Netherlands)

    Mao, Y.; Renneboog, L.D.R.

    2013-01-01

    Abstract: To address the question as to whether managers manipulate accounting numbers downwards prior to management buyouts (MBOs), we implement an industry-adjusted buyout-specific approach and receive an affirmative answer. In UK buyout companies, negative earnings manipulation (understating the

  4. CEO origin and accrual-based earnings management

    NARCIS (Netherlands)

    Kuang, Y.F.; Qin, B.; Wielhouwer, J.

    2014-01-01

    This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial

  5. A Price Earnings Index for the Danish Stock Market

    DEFF Research Database (Denmark)

    Risager, Ole

    2004-01-01

    Price-earnings ratios are part of the toolkit that is used for assessing the valuation ofindividual firms on the stock market as well as the entire market itself. This paperpresents consistent P/E series for the liquid Danish shares adjusted for share buybacks.The results show that over the period...

  6. Earnings Management through Goodwill Impairment: CEO and CFO tenure impact

    NARCIS (Netherlands)

    O.V. Visnevskaá (Olga)

    2010-01-01

    textabstractExecutive summary This paper examines the relationship between the extent of goodwill impairment and the properties of CEOs and CFOs of a selection of FTSE Eurotop 100 Index companies. Prior research indicated that it is likely that CEOs tend to take earnings baths early in their tenure,

  7. ATRF Earns Three Green Globes, Exceeds NIH Building Standards | Poster

    Science.gov (United States)

    By Ashley DeVine, Staff Writer From project management and energy and water efficiency to emissions and the indoor environment, the Advanced Technology Research Facility (ATRF) was built with sustainability in mind, exceeding the National Institutes of Health’s (NIH’s) building standards and earning three Green Globes from the Green Building Initiative (GBI).

  8. Can "Some College" Help Reduce Future Earnings Inequality?

    Science.gov (United States)

    Gitterman, Daniel P.; Moulton, Jeremy G.; Bono-Lunn, Dillan; Chrisco, Laura

    2015-01-01

    This article addresses the policy debate over "college for all" versus "college for some" in the United States and analyzes the relationship between "some college" (as a formal education attainment category) and earnings. Our evidence confirms--using data from the American Community Survey (ACS), the Panel Study on…

  9. CEO Origin and Accrual-Based Earnings Management

    NARCIS (Netherlands)

    Kuang, Y.; Qin, B.; Wielhouwer, J.L.

    2014-01-01

    This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO’s tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial

  10. Rural Earnings Holding Steady in the Early 1990s.

    Science.gov (United States)

    Swaim, Paul

    1995-01-01

    Current Population Survey data indicate an overall decline in the rural-urban pay gap during the early 1990s (due to declining urban wages, not rising rural wages). In 1993, the earnings of 30 percent of rural full-time workers were below the poverty level. Compares low-income workers by gender, age group, education, and race/ethnicity. (LP)

  11. Gender and Racial Gaps in Earnings among Recent College Graduates

    Science.gov (United States)

    Zhang, Liang

    2008-01-01

    Using a nationally representative sample of baccalaureate graduates from 1993 (B&B 93/97/03), I explore factors that contribute to the gender and racial gap in earnings among recent college graduate. Results indicate that college major remains the most significant factor in accounting for the gender gap in pay. Female graduates are still left…

  12. Labor Market Institutions and the Dispersion of Wage Earnings

    NARCIS (Netherlands)

    Salverda, W.; Checchi, D.; Atkinson, A.B.; Bourguignon, F.

    2015-01-01

    Considering the contribution of the distribution of individual wages and earnings to that of household incomes we find two separate literatures that should be brought together, and bring “new institutions” into play. Growing female employment, rising dual-earnership and part-time employment

  13. Within- and Cross-Firm Mobility and Earnings Growth

    DEFF Research Database (Denmark)

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

    It is widely accepted that promotions within firms and mobility across firms lead to significant earnings progression. Existing research generally examined cross-firm mobility separately from hierarchical advancement. Yet, as our descriptive evidence from Danish panel data shows, how the two type...... growth of promotions (either within or across firms) and subsequent mobility at a higher hierarchy level....

  14. 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.

  15. 26 CFR 1.312-6 - Earnings and profits.

    Science.gov (United States)

    2010-04-01

    ... exclude from earnings and profits that portion of any premium which is unearned under the provisions of section 832(b)(4) and which is segregated accordingly in the unearned premium reserve. (b) Among the items... items includible in gross income under section 61 or corresponding provisions of prior revenue acts...

  16. Panel Estimates of Male-Female Earnings Functions.

    Science.gov (United States)

    Kim, Moon-Kak; Polachek, Solomon W.

    1994-01-01

    Application of single and simultaneous equation fixed-effects and random-effects shows that earnings appreciation with experience and depreciation with labor market interruptions are comparable for men and women. Adjusting for heterogeneity reduces the wage gap to 20%; adjusting for endogeneity reduces it nearly to zero. (SK)

  17. Estimating the Effect of Personality on Male-Female Earnings

    NARCIS (Netherlands)

    G. Mueller; E.J.S. Plug (Erik)

    2004-01-01

    textabstractThis paper uses the Five-Factor Model of personality structure as an organizing framework to explore the effects of personality on earnings. Using data from a longitudinal survey of American high school graduates, we find that extroversion, agreeableness, conscientiousness, neuroticism

  18. 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

  19. Audit firm rotation, audit firm tenure and earnings conservatism

    NARCIS (Netherlands)

    Kramer, S.T.; Georgakopoulos, G.; Sotiropoulos, I.; Vasileiou, K.Z.

    2011-01-01

    This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample,

  20. Evaluation of Earning Performance of Female Owned Leather ...

    African Journals Online (AJOL)

    The tools for data analyses were descriptive statistics, income statement and an econometric model involving Ordinary Least Square regression analyses. The earning performance evaluation indicated that the enterprises have performed creditably considering the value of the gross margin analysis which is high and gross ...

  1. When does the tone of earnings press releases matter?

    NARCIS (Netherlands)

    Boudt, Kris; Thewissen, James; Torsin, Wouter

    2018-01-01

    The tone of a firm's financial disclosure is increasingly used as a variable in panel data regressions to predict future performance and explain investors’ reaction at earnings announcement. We investigate when tone is informative, and argue that the informativeness of tone increases with the

  2. Mental Illness and Labour Market Outcomes: Employment and Earnings

    DEFF Research Database (Denmark)

    Westergård-Nielsen, Niels Chr.; Agerbo, Esben; Eriksson, Tor Viking

    1999-01-01

    This paper investigates the effect of severe mental illness on the capacity to hold a job and to earn an income. We find that the employment rate is reduced with about 1/3 during the development of the disease. Hospital admission seems to stabilize employment for all diagnoses. The employment rate...

  3. The effect of leverage increases on real earnings management

    NARCIS (Netherlands)

    I. 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

  4. Corporate Social Responsibility and Earnings Management : Evidence from Asian Economies

    NARCIS (Netherlands)

    Scholtens, Bert; Kang, Feng-Ching

    2013-01-01

    We investigate how earnings management is associated with corporate social responsibility (CSR) and investor protection with 139 firms in ten Asian countries. In Asia, CSR is increasingly attracting attention but the legal system generally is perceived as being poor. We hypothesize that there is an

  5. A risk augmented mincer earnings equation? Taking stock

    NARCIS (Netherlands)

    Hartog, J.

    2009-01-01

    We survey the literature on the Risk Augmented Mincer equation that seeks to estimate the compensation for uncertainty in the future wage to be earned after completing an education. There is wide empirical support for the predicted positive effect of wage variance and the negative effect of wage

  6. A risk augmented Mincer earnings equation? Taking stock

    NARCIS (Netherlands)

    Hartog, J.

    2011-01-01

    We survey the literature on the Risk Augmented Mincer equation that seeks to estimate the compensation for uncertainty in the future wage to be earned after completing an education. There is wide empirical support for the predicted positive effect of wage variance and the negative effect of wage

  7. Within- and cross-firm mobility and earnings growth

    DEFF Research Database (Denmark)

    Frederiksen, Anders; Halliday, Timothy; Koch, Alexander

    , we show that cross-firm moves at the non-executive level provide sizeable short-run gains (similar to the effect of a promotion), consistent with the existing literature. These gains, however, appear modest when compared with the persistent impact on earnings growth of promotions (either within...... or across firms) and subsequent mobility at a higher hierarchy level....

  8. Goodwill Impairment as a Tool for Earnings Management

    NARCIS (Netherlands)

    J.D. Lemans (Jamilla)

    2010-01-01

    textabstractExecutive summary This research examines whether or not goodwill impairments are being used by Dutch listed firms to manipulate earnings. Two different regression models are used for this purpose which include firm-specific factors as well as proxies for big bath accounting, income

  9. 76 FR 7526 - Major System Acquisition; Earned Value Management

    Science.gov (United States)

    2011-02-10

    ... that they may compare planned spending with actual spending, isolate the source of performance problems..., since the cost incurred by the government is fixed the requirement for ANSI compliance for performance... Earned Value Management (EVM) is a performance-based tool that gives agency managers an early warning of...

  10. Bringing health and social policy together: the case of the earned income tax credit.

    Science.gov (United States)

    Arno, Peter S; Sohler, Nancy; Viola, Deborah; Schechter, Clyde

    2009-07-01

    The principal objective of our research is to examine whether the earned income tax credit (EITC), a broad-based income support program that has been shown to increase employment and income among poor working families, also improves their health and access to care. A finding that the EITC has a positive impact on the health of the American public may help guide deliberations about its future at the federal, state, and local levels. The authors contend that a better understanding of the relationship between major socioeconomic policies such as the EITC and the public's health will inform the fields of health and social policy in the pursuit of improving population health.

  11. 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.

  12. 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.

  13. 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...

  14. Without Qualification: An Inquiry Into the Secundum Quid

    Directory of Open Access Journals (Sweden)

    Botting David

    2014-03-01

    Full Text Available In this paper I will consider several interpretations of the fallacy of secundum quid as it is given by Aristotle in the Sophistical Refutations and argue that they do not work, one reason for which is that they all imply that the fallacy depends on language and thus fail to explain why Aristotle lists this fallacy among the fallacies not depending on language (extra dictione, amounting often to a claim that Aristotle miscategorises this fallacy. I will argue for a reading that preserves Aristotle’s categorization by a quite different account of how qualifications function.

  15. 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.

  16. 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.

  17. 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.

  18. 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

  19. 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

  20. 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.

  1. 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)

  2. ANALISIS VARIABEL YANG MEMPENGARUHI EARNINGS PER SHARE PADA INDUSTRI FOOD AND BAVERAGES YANG GO PUBLIC DI BURSA EFEK JAKARTA

    Directory of Open Access Journals (Sweden)

    SUTEJO - -

    2012-05-01

    a particular stock is profitable. Information resulted from earnings per share is fundamentally useful for the financial decision made by firms whose stock is listed in the stock exchange. This research aimed at identifying both the simultaneous and partial influence of such variables as: return on equity (X1, net sales (X2, current ratio (X3, debt to equity (X4, inventory turnover (X5, total assets turnover (X6, and net profit margin (X7, on earnings per share. To examine such influence, this research investigated the food and beverages industries listed at the Jakarta Stock Exchange. The sample investigated included: 9 firms of 1992, 15 firms of 1993, 19 firms of 1994, 20 firms for 1995 and 20 firms for 1996. The multiple regression model was then estimated based on the data collected from the firms. Results of this research indicate some important findings. First, such variables as: return on equity (X1, net sales (X2, current ratio (X3, debt to equity (X4, inventory turnover (X5, total assets turnover (X6, and net profit margin (X7, simultaneously influence the variability of earnings per share. Second, among these independent variables, it was only X5 which did not significantly influence the variability of earnings per share. This finding is highly related to the fact that the food and beverages industry in Indonesia, to ensure the supply and quality of raw material purchased, the firm must help the local suppliers with technical assistance and working capital. The industry is to prov ide capital or soft loan to maintain sound and beneficial cooperation. On the other hand, raw material for the food and beverages industry, in practice, is influenced by the successful and fail harvest of suppliers. Finally, as a consequence of the constraints faced by food and beverages industry, lack of raw material is evident in a one period and abundance of raw material is evident in another. Accordingly, high inventory turnover did not indicate the firm’s efficiency. Among

  3. 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…

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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.

  9. 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

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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

  5. 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

  6. 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

  7. Global Trend In The Qualifications Of Medical Educators | Issa ...

    African Journals Online (AJOL)

    NPMCN) or its equivalents is the highest educational and professional qualification of clinical Medical Educators in Nigeria while PhD is the acceptable highest qualification for their basic medical sciences counterparts. This had been the status ...

  8. 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.

  9. Changing nature of equipment and parts qualification

    International Nuclear Information System (INIS)

    Bucci, R.M.

    1988-01-01

    Ideally, the original supplier of a piece of nuclear safety-related equipment has performed a qualification program and will continue to support that equipment throughout the lifetime of the nuclear power plants in which in equipment is installed. The supplier's nuclear quality assurance program will be maintained and he will continue to offer all necessary replacement parts. These parts will be identical to the original parts, certified to the original purchase order requirements, and the parts will be offered at competitive prices. Due to the changing nature of the nuclear plant equipment market, however, one or more of those ideal features are frequently unavailable when safety-related replacement equipment or parts are required. Thus, the process of equipment and parts qualification has had to adjust in order to ensure obtaining qualified replacements when needed. This paper presents some new directions taken in the qualification of replacement equipment and parts to meet changes in the marketplace

  10. 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.

  11. 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.

  12. Incorporating Function Points into Earned Value Management

    Science.gov (United States)

    2011-05-01

    th th t b t it it t dorgan za on s ou  use  ose  a   es  su   s  managemen  nee s. – 3.7.2 Apportioned Effort • Apportioned effort is work for which...Washington Headquarters Services, Directorate for Information Operations and Reports, 1215 Jefferson Davis Highway, Suite 1204, Arlington VA 22202...of  management and technology issues.  He is an experienced project manager, managing over 50 projects during  hi M R t h i ll id d t i ht i t f t j

  13. 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.

  14. 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

  15. 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.

  16. 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

  17. 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

  18. Earnings with Condition Based Maintenance; Ganhos com manutencao preditiva baseada em dados de processo em tempo real

    Energy Technology Data Exchange (ETDEWEB)

    Barabas, Elizabeth [Softbrasil Automacao, Sao Paulo, SP (Brazil)

    2008-07-01

    Keeping active in perfect functioning is essential for any company. Today, the maintenance has been performed in most of the stops for maintenance. In a modern industrial environment, where the systems provide data and process information in real time, it is possible bring the performance of the plant to a optimized level, through the maintenance based on condition of equipment. This work described the earnings with CBM (Condition Based Maintenance)

  19. Workplaces, Low pay and the Gender Earnings Gap in Britain : A Co-production with the Low Pay Commission

    OpenAIRE

    Butcher, Tim; Mumford, Karen Ann; Smith, Peter Nigel

    2016-01-01

    This study provides a robust assessment of the importance of a number of determinants of the gaps in earnings between the four groups of employees who make up the British workforce; males and females who work full and part-time. The analysis considers the contribution of individual employee characteristics as well as occupation, industry, region and other workplace specific characteristics. The results are compared with previous findings for 2004 (Mumford and Smith, 2009) and with alternative...

  20. Qualification of nuclear power plant operations personnel

    International Nuclear Information System (INIS)

    1984-01-01

    With the ultimate aim of reducing the possibility of human error in nuclear power plant operations, the Guidebook discusses the organizational aspects, the staffing requirements, the educational systems and qualifications, the competence requirements, the ways to establish, preserve and verify competence, the specific aspects of personnel management and training for nuclear power plant operations, and finally the particular situations and difficulties to be overcome by utilities starting their first nuclear power plant. An important aspect presented in the Guidebook is the experience in training and qualification of nuclear power plant personnel in various countries: Argentina, Belgium, Canada, Czechoslovakia, France, Federal Republic of Germany, Spain, Sweden, United Kingdom and United States of America

  1. Qualification issues: the rest of the iceberg

    International Nuclear Information System (INIS)

    Bonzon, L.L.; Luna, R.E.

    1978-01-01

    Reactor safety has been a primary concern since the beginning of commercial power reactor development. But only since the IEEE became actively involved (circa-1970), through IEEE-323-1971 and its predecessor drafts, has the qualification of selected Class 1 equipment been formalized and intensified. Currently EPRI and the USNRC are funding significant qualification research programs. However, these current research topics address only a few of the issues and there are more to come. A review of recent achievements and a discussion of some issues still to be encountered are presented

  2. Minimum qualifications for nuclear criticality safety professionals

    International Nuclear Information System (INIS)

    Ketzlach, N.

    1990-01-01

    A Nuclear Criticality Technology and Safety Training Committee has been established within the U.S. Department of Energy (DOE) Nuclear Criticality Safety and Technology Project to review and, if necessary, develop standards for the training of personnel involved in nuclear criticality safety (NCS). The committee is exploring the need for developing a standard or other mechanism for establishing minimum qualifications for NCS professionals. The development of standards and regulatory guides for nuclear power plant personnel may serve as a guide in developing the minimum qualifications for NCS professionals

  3. 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...

  4. 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...

  5. 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...

  6. 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…

  7. A Case Study of the Recognition of the Foundation Degree Qualification for Pharmacy Technicians

    Science.gov (United States)

    Herrera, Helena; Brown, David; Portlock, Jane

    2013-01-01

    The Foundation Degree (FD) is a work-related, intermediate-level higher education qualification. Issues around its recognition can affect success in attracting students where the literature suggests that uptake should be adequate. This research represented a case study which explored for the first time, whether the above applied to the FD for…

  8. 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.

  9. 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

  10. 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

  11. 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

  12. Macroeconomic effects of zero corporate income tax on retained earnings

    OpenAIRE

    Jaan Masso; Jaanika Meriküll

    2011-01-01

    International tax competition had led to a lowering of corporate tax rates worldwide. Estonia was the first country to reduce the tax rate on retained earnings to zero, while distributed profits remained taxed at the pre-reform level. This paper seeks to analyse the effects of this unique tax reform implemented in year 2000. We apply a neoclassical exogenous growth general equilibrium model with an extension for endogenous corporate finance. Our findings indicate that the reform had a strong ...

  13. Earnings announcements and the variability of stock returns

    OpenAIRE

    Eilifsen, Aasmund; Knivsflå, Kjell Henry; Sættem, Frode

    1999-01-01

    This paper is concerned with the dissemination process of firm-specific annual earnings information in the Norwegian capital market. We find a significant reduction in stock price volatility in the post-announcement period relative to the pre-announcement period for companies traded on the Oslo Stock Exchange in the period 1990-1995. Potential explanations for this phenomenon are tested by relating the observed return volatility to changes in the volatility of the underlying business, the spe...

  14. Re-examining the earnings assimilatins of immigrants

    OpenAIRE

    Galloway, Taryn Ann

    2008-01-01

    Studies on the earnings assimilation of immigrants have traditionally focused exclusively on immigrants in employment. However, given evidence of immigrants' difficulties in entering and remaining in the labor market, restricting the population to those in employment may entail a selection bias. In addition, the primary variable of interest in such studies is often the duration of residence or the years since migration (YSM), which is interpreted as a proxy for potential labor market experien...

  15. Social Interaction and Market Reaction to Earnings News

    OpenAIRE

    Wang, Qiguang

    2017-01-01

    This study documents strong effects of social interaction on investors’ attention and interpretations of earnings news. I estimate the firm-level investor social network and find that higher connectedness increases the announcement price reaction, reduces post-announcement drift, and decreases the long-run impact of the news on return volatility. I also find that social interaction triggers persistent disagreement-driven volume during and after the announcement. The evidence combined highligh...

  16. Public-private sector earnings differentials in a transition economy

    OpenAIRE

    Laušev, Jelena

    2011-01-01

    The aim of this thesis is to analyse how economic transition affected earnings differentials in Eastern European economies. In particular, as the public sector was the sole employer in the pre-transition period, the analysis of public sector pay setting is crucial to understanding how privatisation affected the labour market during the transition.\\ud \\ud The central idea of the first essay is to develop a theoretical model that explains the pay setting behaviour of the employer in the public ...

  17. Earning and caring: demographic change and policy implications

    Directory of Open Access Journals (Sweden)

    Beaujot, Roderic

    2002-01-01

    Full Text Available EnglishSeeking to define families as groups of people who share earning and caringactivities, we contrast theoretical orientations that see advantages to a division of labour orcomplementary roles, in comparison to orientations that see less risk and greater companionship in acollaborative model based on sharing paid and unpaid work, or co-providing and co-parenting. It isimportant to look both inside and outside of families, or at the changing gendered links betweenearning and caring, to understand change both in families and in the work world. It is proposed thatequal opportunity by gender has advanced further in the public sphere associated with education andwork, than in the private family sphere associated with everyday life. Time-use data [from Canada]indicate that, on average, men carry their weight in terms of total productive time (paid plus unpaidwork, but that women make much more of the accommodations between family and work. Fertility islikely to be lowest in societies that offer women equal opportunity in the public sphere but wherefamilies remain traditional in terms of the division of work. Policies are discussed that would reducethe dependency between spouses, and encourage a greater common ground between men and women in earningand caring.FrenchEn cherchant à définir la famille comme étant un groupe de personnes partageant les activités relatives au fait de gagner de l'argent et de prendre soin des autres, nous nous distinguons des théories préconisant la division du travail ou les rôles complémentaires comparativement au modèle collaboratif qui a l'avantage de présenter moins de risque et plus de compagnonnage et qui est fondé sur le partage du travail rémunéré et non rémunéré, le travail à l'extérieur de la maison et le parentage. Il est important de voir ce qui se passe à l'intérieur et à l'extérieur de la famille ou de considérer les liens changeant d'après le sexe entre le rôle de pourvoyeur et

  18. 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.

  19. ANALISIS PENGARUH PERUBAHAN EARNINGS DAN RISIKO PASAR TERHADAP STRUKTUR MODAL

    Directory of Open Access Journals (Sweden)

    Endi Sarwoko

    2006-05-01

    Full Text Available Penelitian ini bertujuan untuk menguji perbedaan rata-rata struktur modal antar industri, menguji pengaruh perubahan earnings perusahaan terhadap struktur modal, dan menguji pengaruh risiko pasar dengan struktur modal perusahaan. Struktur modal dalam penelitian ini diproksikan dengan debt to equity ratio dan debt to total assets. Data diperoleh dari Pojok Bursa Efek Jakarta (BEJ Universitas Brawijaya, sampel sebanyak 40 perusahaan yang diambil secara Purposive dengan kriteria perusahaan-perusahaan tersebut aktif mencatatkan laporan keuangannya di BEJ dan aktif melakukan perdagangan saham selama 6 tahun terakhir. Hasil analisis menunjukkan bahwa terdapat pengaruh terbalik antara perubahan earnings perusahaan terhadap D/E tetapi perubahan earnings ternyata tidak berpengaruh signifikan terhadap D/A. Risiko pasar tidak berpengaruh signifikan terhadap debt to equity, hasil ini menunjukkan bahwa ketika akan melakukan pembelian saham investor tidak mempertimbangkan risiko pasar. Sedangkan berdasarkan pengaruh terhadap D/A diperoleh hasil risiko pasar berpengaruh signifikan terhadap debt to total assets,  manajemen perusahaan sangat memperhatikan dampak risiko pasar dalam menentukan kebijakan struktur modal perusahaan, karena dalam memberikan pinjaman kreditur biasanya sangat mempertimbangkan aset yang dimiliki perusahaan didanai dari mana, hutang atau modal sendiri.

  20. 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.

  1. 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.

  2. Mechanical properties used for the qualification of transport casks

    International Nuclear Information System (INIS)

    Salzbrenner, R.; Crenshaw, T.B.; Sorenson, K.B.

    1993-01-01

    The qualification process that should be sufficient for qualification of a specific cask (material/geometry combination) has been examined. The prototype cask should be tested to determine its overall variation in microstructure, chemistry, and mechanical properties. This prototype may also be subjected to 'proof testing' to demonstrate the validity of the design analysis (including the mechanical properties used in the analysis). The complete mechanical property mapping does not necessarily have to precede the proof testing (i.e., portions of the cask which experience only low (elastic) loads during the drop test are suitable for mechanical test specimens). The behavior of the prototype cask and the production casks are linked by assuring that each cask possesses at least the minimum level of one or more critical mechanical properties. This may be done by measuring the properties of interest directly, or by relying on a secondary measurement (such as subsize mechanical test results or microstructure/compositional measurements) which has been statistically correlated to the critical properties. The database required to show the correlation between the secondary measurement and the valid design property may be established by tests on the material from the prototype cask. The production controls must be demonstrated as being adequate to assure that a uniform product is produced. The testing of coring (or test block or prolongation) samples can only be viewed as providing a valid link to the benchmark results provided by the prototype cask if the process used to create follow-on casks remains essentially similar. The MOSAIK Test Program has demonstrated the qualification method through the benchmarking stage. The program did not establish for qualifying serial production casks through, for example, a correlation between small specimen parameters and valid design fracture toughness properties. Such a correlation would require additional experimental work. (J.P.N.)

  3. ANALISIS VARIABEL YANG MEMPENGARUHI EARNINGS PER SHARE PADA INDUSTRI FOOD AND BAVERAGES YANG GO PUBLIC DI BURSA EFEK JAKARTA

    Directory of Open Access Journals (Sweden)

    Sutejo - -

    2012-05-01

    negatif terhadap earnings per share. Net sales (X2 berkorelasi negatif dengan earnings per share disebabkan adanya peningkatan biaya operasional dan meningkatnya jumlah lembar saham biasa setiap tahunya, sehingga peningkatan jumlah lembar saham biasa dan peningkatan net sales (X2 yang tidak di ikuti dengan efisiensi biaya operasional akan menurunkan pendapatan per lembar saham biasa. Sedangkan current ratio (X3 berkorelasi negatif dengan earnings per share; kondisi ini menunjukan adanya investasi yang berlebihan pada current assets, sehingga menyebabkan perusahaan beroperasi kurang efisien. Kata kunci: earnings per share, industri makanan dan minuman. ABSTRACT This research aimed at identifying both the simultaneous and partial influence of such variables as: return on equity (X1, net sales (X2, current ratio (X3, debt to equity (X4, inventory turnover (X5, total assets turnover (X6, and net profit margin (X7, on earnings per share. To examine such influence, this research investigated the food and beverages industries listed at the Jakarta Stock Exchange. The sample investigated included: 9 firms of 1992, 15 firms of 1993, 19 firms of 1994, 20 firms for 1995 and 20 firms for 1996. Results of this research indicate some important findings. First, such variables as: return on equity (X1, net sales (X2, current ratio (X3, debt to equity (X4, inventory turnover (X5, total assets turnover (X6, and net profit margin (X7, simultaneously influence the variability of earnings per share. Second, among these independent variables, it was only X5 which did not significantly influence the variability of earnings per share. This finding is highly related to the fact that the food and beverages industry in Indonesia, to ensure the supply and quality of raw material purchased, the firm must help the local suppliers with technical assistance and working capital. The industry is to provide capital or soft loan to maintain sound and beneficial cooperation. On the other hand, raw material

  4. Qualification of the AUTOBUS Mod. 2 Code

    International Nuclear Information System (INIS)

    Ciarniello, U.; Peroni, P.

    1988-01-01

    The paper presents the qualification of AUTOBUS MOD.2 code. After a brief description of the code itself, all the critical experiments simulated by the code are illustrated to prove the accuracy of criticality calculation and power distribution. An interpretation of the results and a conclusion close this presentation

  5. Qualifications and Skills: The Organisational Perspective

    Science.gov (United States)

    Dafou, Efthimia

    2009-01-01

    This paper portrays the inferences that employers in Greece draw from particular aspects of study programmes, as recorded on educational qualifications. Based on semi-structured interviews with human resource managers in 37 industrial and service organisations and general directors of careers offices in eight higher education institutions, and…

  6. 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

  7. STEM Leadership Qualification: Tomorrow's Leaders Today

    Science.gov (United States)

    Williams, Chris

    2009-01-01

    This article features the Science, Technology, Engineering and Mathematics (STEM) Leadership Qualification programme, developed by the Centre for Science Education (CSE) at Sheffield Hallam University in collaboration with Edexcel, which sets out to develop leadership skills and capabilities through contexts in STEM. With six units to complete…

  8. Relationship Between Teachers\\' Qualification And Students ...

    African Journals Online (AJOL)

    It has been observed that students\\' performance in technical subjects is very poor. Coupled with this problem is that of lack of qualified technical teachers. This study determines the relationship between teachers\\' qualification and students\\' performance in technical subjects in selected schools in northern Nigeria.

  9. PR Faculty: What Are Their Qualifications?

    Science.gov (United States)

    Johnson, Thomas B.; Rabin, Kenneth

    1977-01-01

    Discusses a study designed to determine existing trends in the backgrounds and qualifications of public relations instructors and how these might affect public relations education. Available from: Public Relations Review, Ray Hiebert, Dean, College of Journalism, University of Maryland, College Park, MD 20742. (MH)

  10. 5 CFR 330.208 - Qualification requirements.

    Science.gov (United States)

    2010-01-01

    ... perform the duties and responsibilities of the position. (c) The sex of an individual may not be... qualified for a position if he or she: (1) Meets OPM-established or approved qualification standards and requirements for the position, including any minimum educational requirements, and any selection placement...

  11. 42 CFR 485.705 - Personnel qualifications.

    Science.gov (United States)

    2010-10-01

    ... Physical Therapy and Speech-Language Pathology Services § 485.705 Personnel qualifications. (a) General... involved in the furnishing of outpatient physical therapy, occupational therapy, and speech-language...) of the Act and the requirements in part 484 of this chapter. (2) For a speech-language pathologist...

  12. 15 CFR 40.2 - Qualifications.

    Science.gov (United States)

    2010-01-01

    ... Qualifications. (a) To be eligible for a training grant at the Bureau of the Census the applicant must be: (1) A... training programs. (2) Able to speak, read, write, and understand the English language. (3) Sponsored by his government either directly with the United States or through a public international agency. (4...

  13. PROBLEMS OF QUALIFICATION OF MEDIATHION IN BRIBERY

    Directory of Open Access Journals (Sweden)

    Alexander Uskin

    2015-12-01

    Full Text Available The article analysed the controversial issues of qualification of actions of the intermediary in bribery under article 291.1 of the Criminal code, are the kinds of mediation depending on the subject of bribes. On the basis of analysis of legislative construction is concluded decriminalize mediation in bribery if the bribe amount is less than 25 thousand rubles.

  14. 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.

  15. AGR-2 Data Qualification Interim Report

    Energy Technology Data Exchange (ETDEWEB)

    Michael L. Abbott

    2010-09-01

    Projects for the very high temperature reactor (VHTR) Technology Development Office 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 established the NGNP Data Management and Analysis System (NDMAS) to manage and document VHTR data qualification, for storage of the data in a readily accessible electronic form, and to assist in the analysis and presentation of the data. This document gives the status of NDMAS processing and qualification of data associated with the initial reactor cycle (147A) of the second Advanced Gas Reactor (AGR-2) experiment which began on June 21, 2010. Because it is early in the AGR-2 experiment, data from only two AGR-2 data streams are reported on: Fuel Fabrication and Fuel Irradiation data. As of August 1, 2010, approximately 311,000 irradiation data records have been stored in NDMAS, and qualification tests are in progress. Preliminary information indicates that TC 2 in Capsule 2 failed prior to start of the experiment, and NDMAS testing has thus far identified only two invalid data values from the METSO data collection system Data from the Fission Product Monitoring System (FPMS) are not currently processed until after reactor cycle shutdown and have not yet been received. A description of the ATR operating conditions data associated with the AGR-2 experiment (e.g., power levels) are summarized in the AGR-1 data qualification report (INL/EXT-09-16460). Since ATR data are collected under ATR program data quality requirements (i.e., outside the VHTR program), the NGNP program and NDMAS do not take additional actions to qualify these data other than NDMAS capture testing. Data qualification of graphite characterization data collected under the Graphite Technology Development Project is reported in a separate status report (Hull 2010).

  16. AGR-2 Data Qualification Interim Report

    International Nuclear Information System (INIS)

    Abbott, Michael L.

    2010-01-01

    Projects for the very high temperature reactor (VHTR) Technology Development Office 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 established the NGNP Data Management and Analysis System (NDMAS) to manage and document VHTR data qualification, for storage of the data in a readily accessible electronic form, and to assist in the analysis and presentation of the data. This document gives the status of NDMAS processing and qualification of data associated with the initial reactor cycle (147A) of the second Advanced Gas Reactor (AGR-2) experiment which began on June 21, 2010. Because it is early in the AGR-2 experiment, data from only two AGR-2 data streams are reported on: Fuel Fabrication and Fuel Irradiation data. As of August 1, 2010, approximately 311,000 irradiation data records have been stored in NDMAS, and qualification tests are in progress. Preliminary information indicates that TC 2 in Capsule 2 failed prior to start of the experiment, and NDMAS testing has thus far identified only two invalid data values from the METSO data collection system Data from the Fission Product Monitoring System (FPMS) are not currently processed until after reactor cycle shutdown and have not yet been received. A description of the ATR operating conditions data associated with the AGR-2 experiment (e.g., power levels) are summarized in the AGR-1 data qualification report (INL/EXT-09-16460). Since ATR data are collected under ATR program data quality requirements (i.e., outside the VHTR program), the NGNP program and NDMAS do not take additional actions to qualify these data other than NDMAS capture testing. Data qualification of graphite characterization data collected under the Graphite Technology Development Project is reported in a separate status report (Hull 2010).

  17. 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

  18. Guidelines for training and qualification of radiological protection technicians

    International Nuclear Information System (INIS)

    1987-08-01

    These guidelines, used in combination with plant-specific job analysis, provide the framework for a training and qualification program for radiological protection technicians at nuclear power plants. Radiological protection technicians are defined as those individuals, both plant and contractor, who will be engaged in the evaluation of radiological conditions in the nuclear plant and the implementation of the necessary radiological safety measures as they apply to nuclear plant workers and members of the general public. An important aspect of this work is recognizing and handling unusual situations involving radioactivity, including incidents related to degraded core conditions. These guidelines incorporate the results of an industry-wide job analysis and task analysis (JTA) combined with industry operating experience review. However, the industry-wide analyses did not identify all important academic and fundamental knowledge and skills. Further in-depth analysis by subject matter experts produced additional knowledge and skills that were added to these guidelines. All utilities should use these guidelines in conjunction with plant-specific and industry-wide JTA results to develop or validate their radiological protection technician training program. Plant-specific information should be used to establish appropriate training program content. This plant-specific information should reflect unique job duties, equipment, operating experience, and trainee entry-level qualifications. Revisions to these guidelines should be reviewed for applicability and incorporated into the training program using each utility's training system development (TSD) procedures. Plant-specific job analysis and task analysis data is essential to the development of performance-based training programs. These analyses are particularly useful in selecting tasks for training and in developing on-the-job training (OJT), laboratory training, and mock-up training. Qualification programs based on these

  19. 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.

  20. 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.

  1. 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

  2. National Qualifications Framework For Higher Education in Turkey, and Architectural Education: Problems and Challenges of Implementation

    Directory of Open Access Journals (Sweden)

    Emel AKÖZER

    2013-01-01

    Full Text Available The Council of Higher Education (CoHE adopted the National Qualifications Framework for Higher Education in Turkey (NQF-HETR in May 2009, as part of the Bologna reforms. In January 2010, the CoHE decided full implementation of the NQF-HETR at institutional and program levels and in this decision, it was foreseen that the process would be completed by the end of December 2012. The NQFHETR has been aligned both to the overarching Framework for Qualifications in the European Higher Education Area (QF-EHEA, 2005 and to the European Qualifications Framework for lifelong learning (EQF-LLL, 2008. The latter was introduced to facilitate the European cooperation in education and training, in line with the goals of the European Union's (EU Lisbon Strategy. This paper focuses on some of the problems that have become apparent during the NQF-HETR's implementation at the levels of “narrow fields of education” and architecture programs, and the challenges ahead. Following a discussion of the significance of the two European frameworks in light of the goals of the EHEA, the Education and Training 2010 work programme (ET 2010 and the strategic framework for European cooperation in Education and Training (ET 2020, it covers two problem areas concerning qualifications in architecture: i terminological and classificatory problems entailed by the NQF-HETR; ii the lack of alignment between the European qualifications frameworks and the EU Directive on the Recognition of Professional Qualifications (Directive EC/2005/36 that covers seven “sectoral professions” including architecture. The paper also reviews the latest developments for the modernization of the EU Directive in order to provide progression in forming an integrated European Higher Education Area.

  3. 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.

  4. 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

  5. Trabalho e formação profissional do atendente de consultório dentário e do técnico em higiene dental Work and professional qualifications of dentist office attendants and of dental hygiene technicians

    Directory of Open Access Journals (Sweden)

    Márcia Boen Garcia Liñan

    2007-07-01

    Full Text Available Este artigo analisa a formação de egressos dos cursos de atendente de consultório dentário (ACD e de técnico em higiene dental (THD, procurando compreender a importância dos cursos técnicos na melhoria do desempenho profissional, da renda individual e familiar, assim como a sua importância para uma melhor inserção no mercado de trabalho. Mostra que, apesar das deficiências assinaladas pelos egressos, a escola os qualificou adequadamente para o desempenho de suas funções. No entanto, as dificuldades por eles encontradas em termos de representação coletiva, a falta de prestígio social e a baixa credibilidade e respeito profissional que lhes consagram os cirurgiões-dentistas permanecem como problemas a serem enfrentados. A falta de legitimidade profissional que ainda os caracteriza faz com que os auxiliares da odontologia fiquem à mercê das oscilações do mercado de trabalho e das políticas de saúde. O artigo sustenta que a regulamentação dessas categorias de trabalhadores pode significar proteção técnica e ética, evitando a formação de monopólios profissionais e assegurando normas de eqüidade e justiça sociais para os profissionais da saúde bucal.This article analyzes the qualifications of dental office attendant (DOA and dental hygiene technician (DHT graduates, seeking to understand the importance technical courses have not only in improving their professional performance, individual and family incomes, but also their impact on these professionals' better placement in the work market. It shows that, despite the deficiencies these graduates mention, their schooling qualified them appropriately to perform their duties. However, the difficulties these professionals face in terms of collective representation, the lack of social prestige, and the low levels of professional credibility and respect they get from dentists remain hurdles to be faced. The lack of professional legitimacy that characterizes their work

  6. 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...

  7. 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

  8. 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

  9. Welche Kompetenzen brauchen betriebliche Weiterbildner in Zukunft? Ergebnisse einer Delphi-Studie in einem Industrieunternehmen (Qualifications Needed by Educational Staff Working in the Field of Further Education in the Industrial Sector--Results of a Delphi-study Carried out in an Industrial Enterprise).

    Science.gov (United States)

    Harteis, Christian; Prenzel, Manfred

    1998-01-01

    Attempts to reveal the qualifications that will become important, due to technological change and growing internationalization of competition, for trainers (educational staff) in industrial enterprises. Indicates that the results lead to a view of further education within firms as a service that is subject to competition on the open market. (CMK)

  10. Safety at work due to staff qualification and selection

    International Nuclear Information System (INIS)

    Brandt, W.

    1980-01-01

    An outline of basic requirements enabling the selection of employees for responsible staff in nuclear power stations. Illustrated further by the example of a model development from skilled worker to head of shift. A short reference will be made to the maintenance of high standards of training. (orig.) [de

  11. How Federal Government Policies Have Helped Women Earn College Degrees?

    OpenAIRE

    Rose, Deondra

    2014-01-01

    Scholars have long recognized that higher education brings knowledge and skills that translate into economic gains and enhanced political engagement, but little attention has been paid to the shifting impact of U.S. policies on college attendance by men and women. Once a male bastion, American higher education has become much more welcoming to women since the mid twentieth century. Starting in 1981, women earned the majority of bachelor’s degrees, and by 2003 U.S. colleges enrolled 1.3 women ...

  12. Entrepreneur's Choice of Tax Base: Earned or Capital Income?

    OpenAIRE

    Jouko Ylä-Liedenpohja

    2002-01-01

    The determination of the entrepreneur’s tax burden in the dual income tax system is studied. The dual system taxes income from capital at a flat rate, but earned income at progressive rates. The media view claims the entrepreneur to be able to take his pay as favourably taxed income from capital. It is shown not to be supported by the recent data nor by deductive analysis in case of start-ups when (i) proper opportunity costs of the outside employment option and (ii) the financial capital tie...

  13. 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)

  14. 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.

  15. 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...

  16. Novel qualification methodology for subsea processing

    Energy Technology Data Exchange (ETDEWEB)

    Nilsen, Paal Jahre; Bratfos, Hans A. [Det Norske Veritas, Oslo (Norway)

    2004-07-01

    The purpose of the Reliability Analysis is to quantify the overall reliability of the technology to confirm that the functional requirements and the target reliability laid down in the Qualification Basis are met. On this basis DNV may issue a Statement of Fitness for Service affirming that the technology is considered qualified. Although a technology may be convincingly proven fit for service without using reliability measures, a quantified reliability makes the technology more competitive in a business where profitability is directly related to the reliability of the technology. In this respect it should also be noted that a reliability analysis require specific input data that sometimes must be derived by testing. It is therefore important to take this into consideration already in the selection and planning of qualification methods. (author)

  17. Essential elements of an effective data qualification

    International Nuclear Information System (INIS)

    Jenkins, E.W.

    1994-01-01

    Before data is used in any statistical evaluation, it should be subjected to a thorough data qualification to ensure its integrity. Data Qualification efforts may vary in scope but should all contain certain basic elements. Outliers should be eliminated so that any estimates obtained from the data will not be overly biased. Plots may be generated to uncover potential outliers, and these observations can be confirmed as being anomalous through the use of statistical testing. Non-stationarity of the data (i.e., time trends) may also be initially identified through the use of plots and confirmed by the results of statistical analyses, e.g., the use of the Kendall's tau statistic. When the dataset has been qualified, replicates and duplicates should be averaged to create a pseudo-independence between data points. An algorithm based on the groundwater data from the Savannah River Site has been used by the Applied Statistics Group at Westinghouse Savannah River Company for this

  18. Equipment qualification research program: program plan

    International Nuclear Information System (INIS)

    Dong, R.G.; Smith, P.D.

    1982-01-01

    The Lawrence Livermore National Laboratory (LLNL) under the sponsorship of the US Nuclear Regulatory Commission (NRC) has developed this program plan for research in equipment qualification (EQA). In this report the research program which will be executed in accordance with this plan will be referred to as the Equipment Qualification Research Program (EQRP). Covered are electrical and mechanical equipment under the conditions described in the OBJECTIVE section of this report. The EQRP has two phases; Phase I is primarily to produce early results and to develop information for Phase II. Phase I will last 18 months and consists of six projects. The first project is program management. The second project is responsible for in-depth evaluation and review of EQ issues and EQ processes. The third project is responsible for detailed planning to initiate Phase II. The remaining three projects address specific equipment; i.e., valves, electrical equipment, and a pump

  19. High Temperature Materials Interim Data Qualification Report

    International Nuclear Information System (INIS)

    Lybeck, Nancy

    2010-01-01

    Projects for the very high temperature reactor (VHTR) Technology Development Office 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 qualified for use, stored in a readily accessible electronic form, and analyzed to extract useful results. This document focuses on the first NDMAS objective. It describes the High Temperature Materials characterization data stream, the processing of these data within NDMAS, and reports the interim FY2010 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. The High Temperature Materials data are being collected under NQA-1 guidelines, and will be qualified data. For NQA-1 qualified data, the qualification activities 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) documenting that the data were collected under an NQA-1 or equivalent Quality Assurance program. Currently, data from two test series within the High Temperature Materials data stream have been entered into the NDMAS vault: (1) Tensile Tests for Sm (i.e., Allowable Stress) Confirmatory Testing - 1,403,994 records have been inserted into the NDMAS database. Capture testing is in process. (2) Creep-Fatigue Testing to Support Determination of Creep-Fatigue Interaction Diagram - 918,854 records have been processed and inserted into the NDMAS database. Capture testing is in process.

  20. Qualification of contractor/consultant instructors

    International Nuclear Information System (INIS)

    Hanson, H.D.

    1985-01-01

    Following a brief discussion of the role of consultant instructors in Public Service Electric and Gas Company's training organization, the qualification process is presented. Consultant instructors are provided with information regarding supervision of the trainees and the instructional process and procedures required. Each individual must have his or her instructional capability, supervisory skills and technical competence verified and documented prior to conducting training independently. Concluding comments describe the overall satisfactory experience with this program