Effectiveness of brokering within account management organizations

NARCIS (Netherlands)

Dekker, D.J.; Stokman, F.N.; Franses, P.H.B.F.

2004-01-01

We present a model that integrates the contradicting Burtian and Krackhardtian broker theories to explain effectiveness of brokering for individuals within account management organizations. Using data on a network of 55 individuals in a financial account management organization, we test how

Determinants of Students' Academic Performance in Four Selected Accounting Courses at University of Zimbabwe

Science.gov (United States)

Nyikahadzoi, Loveness; Matamande, Wilson; Taderera, Ever; Mandimika, Elinah

2013-01-01

The study seeks to establish scientific evidence of the factors affecting academic performance for first year accounting students using four selected courses at the University of Zimbabwe. It uses Ordinary Least Squares method to analyse the influence of personal and family background on performance. The findings show that variables age gender,…

Improving observational study estimates of treatment effects using joint modeling of selection effects and outcomes: the case of AAA repair.

Science.gov (United States)

O'Malley, A James; Cotterill, Philip; Schermerhorn, Marc L; Landon, Bruce E

2011-12-01

When 2 treatment approaches are available, there are likely to be unmeasured confounders that influence choice of procedure, which complicates estimation of the causal effect of treatment on outcomes using observational data. To estimate the effect of endovascular (endo) versus open surgical (open) repair, including possible modification by institutional volume, on survival after treatment for abdominal aortic aneurysm, accounting for observed and unobserved confounding variables. Observational study of data from the Medicare program using a joint model of treatment selection and survival given treatment to estimate the effects of type of surgery and institutional volume on survival. We studied 61,414 eligible repairs of intact abdominal aortic aneurysms during 2001 to 2004. The outcome, perioperative death, is defined as in-hospital death or death within 30 days of operation. The key predictors are use of endo, transformed endo and open volume, and endo-volume interactions. There is strong evidence of nonrandom selection of treatment with potential confounding variables including institutional volume and procedure date, variables not typically adjusted for in clinical trials. The best fitting model included heterogeneous transformations of endo volume for endo cases and open volume for open cases as predictors. Consistent with our hypothesis, accounting for unmeasured selection reduced the mortality benefit of endo. The effect of endo versus open surgery varies nonlinearly with endo and open volume. Accounting for institutional experience and unmeasured selection enables better decision-making by physicians making treatment referrals, investigators evaluating treatments, and policy makers.

Gemcitabine: Selective cytotoxicity, induction of inflammation and effects on urothelial function

Energy Technology Data Exchange (ETDEWEB)

Farr, Stefanie E; Chess-Williams, Russ; McDermott, Catherine M, E-mail: camcderm@bond.edu.au

2017-02-01

Intravesical gemcitabine has recently been introduced for the treatment of superficial bladder cancer and has a favourable efficacy and toxicity profile in comparison to mitomycin c (MMC), the most commonly used chemotherapeutic agent. The aim of this study was to assess the cytotoxic potency of gemcitabine in comparison to MMC in urothelial cell lines derived from non-malignant (UROtsa) and malignant (RT4 and T24) tissues to assess selectivity. Cells were treated with gemcitabine or mitomycin C at concentrations up to the clinical doses for 1 or 2 h respectively (clinical duration). Treatment combined with hyperthermia was also examined. Cell viability, ROS formation, urothelial function (ATP, acetylcholine and PGE2 release) and secretion of inflammatory cytokines were assessed. Gemcitabine displayed a high cytotoxic selectivity for the two malignant cell lines (RT4, T24) compared to the non-malignant urothelial cells (UROtsa, proliferative and non-proliferative). In contrast, the cytotoxic effects of MMC were non-selective with equivalent potency in each of the cell lines. The cytotoxic effect of gemcitabine in the malignant cell lines was associated with an elevation in free radical formation and was significantly decreased in the presence of an equilibrative nucleoside transporter inhibitor. Transient changes in urothelial ATP and PGE{sub 2} release were observed, with significant increase in release of interleukin-6, interleukin-8 and interleukin-1β from urothelial cells treated with gemcitabine. The selectivity of gemcitabine for malignant urothelial cells may account for the less frequent adverse urological effects with comparison to other commonly used chemotherapeutic agents. - Highlights: • Intravesical gemcitabine has recently been introduced to treat bladder cancer. • Gemcitabine is selectively toxic for malignant urothelial cells. • Urothelial ATP, PGE{sub 2} and inflammatory cytokines were altered by gemcitabine. • Selectivity of gemcitabine

Cost effective material control and accountability training

International Nuclear Information System (INIS)

Robichaux, J.J.; Shull, L.M.; Salizzoni, L.M.

1995-01-01

DOE Order 5630.15, ''Safeguards and Security Training Program'' is being implemented at the Savannah River Site within the Westinghouse Savannah River Company's material control and accountability program. This paper reviews the development of a material control and accountability task analysis, the development of specific material control and accountability courses, and the cost effective and innovative strategies employed to implement the training program. The paper also discusses how the site material control and accountability policies and procedures are incorporated into the Westinghouse Savannah River Company training program to ensure that personnel receive the most current information

Regret salience and accountability in the decoy effect

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Terry Connolly

2013-03-01

Full Text Available Two experiments examined the impact on the decoy effect of making salient the possibility of post-decision regret, a manipulation that has been shown in several earlier studies to stimulate critical examination and improvement of decision process. Experiment 1 (N = 62 showed that making regret salient eliminated the decoy effect in a personal preference task. Experiment 2 (N = 242 replicated this finding for a different personal preference task and for a prediction task. It also replicated previous findings that external accountability demands do not reduce, and may exacerbate, the decoy effect. We interpret both effects in terms of decision justification, with different justification standards operating for different audiences. The decoy effect, in this account, turns on accepting a weak justification, which may be seen as adequate for an external audience or one's own inattentive self but inadequate under the more critical review triggered by making regret possibilities salient. Seeking justification to others (responding to accountability demands thus maintains or exacerbates the decoy effect; seeking justification to oneself (responding to regret salience reduces or eliminates it. The proposed mechanism provides a theoretical account both of the decoy effect itself and of how regret priming provides an effective debiasing procedure for it.

Accounting Students' Perceptions of Effective Faculty Attributes

Science.gov (United States)

Alfraih, Mishari M.; Alanezi, Faisal S.

2016-01-01

Purpose: This study aims to explore the attributes of an effective accounting faculty from the student perspective. It also examines similarities and differences in the perceived importance of these attributes between bachelor's and associate's accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait…

Strategic Accountability Is Key to Making PLCs Effective

Science.gov (United States)

Easton, Lois Brown

2017-01-01

Professional Learning Communities (PLCs) are often criticized for failing to focus on real problems of teaching and learning and for failing to deliver improvement. That is where accountability comes into play. Strategic accountability distinguishes PLCs that are effective from those that are not. Everyone knows what accountability is, but the…

Principles of near-real-time materials accounting and control systems

International Nuclear Information System (INIS)

Anon.

1981-01-01

The general structural features of a national system of accountability and control and the interfaces with the IAEA safeguards system are considered. Techniques for carrying out the design of such systems, including modeling and simulation, are discussed. Measures of systems performance and methods for evaluating those measures are described. Examples of the safeguards design process for selected fuel-cycle facilities will be presented. The purpose of this session is to enable participants to: (1) identify the major components of an effective national system of accountability for nuclear materials; (2) describe qualitatively methods for designing an accountability system; (3) describe suitable performance measures for an effective accountability system; and (4) identify special safeguards design considerations and applications to selected fuel-cycle facilities

Analysis of the course and the possibility of accounting data in selected accounting software

OpenAIRE

LEXOVÁ, Eva

2016-01-01

The thesis deals with a comparison of two accounting software in a chosen company. The company used to use an accounting software Abra from its beginning, but in 2015 they bought an accounting software Pohoda. The company had mostly negative experience with software Abra. As for software Pohoda, no disadvantage has been found, though not all functions have been used yet. The aim of the thesis is to assess whether the enterprise should keep using software Pohoda or whether it should come back ...

The Role of Selection Effects in the Contact Hypothesis: Results from a U.S. National Survey on Sexual Prejudice.

Science.gov (United States)

Loehr, Annalise; Doan, Long; Miller, Lisa R

2015-11-01

Empirical research has documented that contact with lesbians and gays is associated with more positive feelings toward and greater support for legal rights for them, but we know less about whether these effects extend to informal aspects of same-sex relationships, such as reactions to public displays of affection. Furthermore, many studies have assumed that contact influences levels of sexual prejudice; however, the possibility of selection effects, in which less sexually prejudiced people have contact, and more sexually prejudiced people do not, raises some doubts about this assumption. We used original data from a nationally representative sample of heterosexuals to determine whether those reporting contact with a lesbian, gay, bisexual, or transgender friend or relative exhibited less sexual prejudice toward lesbian and gay couples than those without contact. This study examined the effect of contact on attitudes toward formal rights and a relatively unexplored dimension, informal privileges. We estimated the effect of having contact using traditional (ordinary least squares regression) methods before accounting for selection effects using propensity score matching. After accounting for selection effects, we found no significant differences between the attitudes of those who had contact and those who did not, for either formal or informal measures. Thus, selection effects appeared to play a pivotal role in confounding the link between contact and sexual prejudice, and future studies should exercise caution in interpreting results that do not account for such selection effects.

The contribution of Spanish account planners to advertising effectiveness

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Cristina Sánchez-Blanco, Ph.D.

2010-01-01

Full Text Available This paper aims to establish the account planner’s role and contribution in the creation of effective communication strategies for advertisers. Account Planning was born in 1968 in two advertising agencies in London, within the media and marketing context of that period. In the present circumstances, characterized by consumers’ protagonism and the need of an integrated communication, the account planner has acquired a more prominent role as the protector of the consumer. The account planner works to assure that commercial communication is based on in-depth research about the consumers and their characteristics. Thus, account planners add value to advertisers’ success because they are in charge of conducting correct brand positioning and effective communication strategies, focused on in-depth consumer knowledge.These theoretical reflections are more relevant when applied to the empirical study of the contemporary situation of account planners working in Spain, where Account Planning is a recent discipline. It was in the early 1990s when the first advertising agencies adopted this function for the first time, however, in less than 20 years account planning has become a key department in commercial communication. The empirical study is based on a survey applied to professional of account planning working Spain.

Assessing the Effect of Cooperative Learning on Financial Accounting Achievement among Secondary School Students

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Umar Inuwa

2017-07-01

Full Text Available This study examined the effect of cooperative learning approach on financial accounting achievement among secondary school students in Gombe state, Nigeria. A pre-test-post-test-control group design was adopted. 120 students participated in the study were selected randomly from six schools. The students were divided into two equal groups, namely: experimental (i.e., cooperative learning approach and control group (i.e., conventional approach, both at random. A Financial Accounting Achievement Test (FAAT was used as an instrument for data collection. The study found that at the pre-test stage, there was no statistically significant difference between the achievement of cooperative learning students and conventional approach students, the results suggested that the students were initially equal in terms of their achievements. Nevertheless, at the post-test stage, the achievement of students who were exposed to the cooperative learning was found to be significantly better than the achievement of students who were exposed to the conventional approach. The findings further suggested that cooperative learning approach effectively enhanced the financial accounting achievement of the secondary school students. It is, therefore, recommended that government should encourage both curriculum planners and secondary schools’ teachers to adopt cooperative learning approach as an instructional approach for teaching financial accounting in secondary schools to improve students’ achievement in the subject.

Materialism Moderates the Effect of Accounting for Time on Prosocial Behaviors.

Science.gov (United States)

Li, Jibo; Chen, Yingying; Huang, Xiting

2015-01-01

Accounting for time is defined as putting a price on time. Researchers have demonstrated that accounting for time reduces the time individuals spend on others; however, its association with monetary donations has not been examined. We hypothesized that accounting for time will activate a utility mindset that would affect one's allocation of time and money. In Study 1, the mediating effect of utility mindsets on the relationship between accounting for time and prosocial behavior was examined. In Study 2, we examined the effect of accounting for time on time spent helping and donating money, and the moderating role of material values on the relationship between accounting for time and prosocial behavior. Results showed that accounting for time activated a mindset of utility maximization that, in turn, reduced participants' prosocial behavior; moreover, materialism moderated the effect of accounting for time on prosocial behavior.

An interference account of the missing-VP effect

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Markus eBader

2015-06-01

Full Text Available Sentences with doubly center-embedded relative clauses in which a verb phrase (VP is missing are sometimes perceived as grammatical, thus giving rise to an illusion of grammaticality. In this paper, we provide a new account of why missing-VP sentences, which are both complex and ungrammatical, lead to an illusion of grammaticality, the so-called missing-VP effect. We propose that the missing-VP effect in particular, and processing difficulties with multiply center-embedded clauses more generally, are best understood as resulting from interference during cue-based retrieval. When processing a sentence with double center-embedding, a retrieval error due to interference can cause the verb of an embedded clause to be erroneously attached into a higher clause. This can lead to an illusion of grammaticality in the case of missing-VP sentences and to processing complexity in the case of complete sentences with double center-embedding. Evidence for an interference account of the missing-VP effect comes from experiments that have investigated the missing-VP effect in German using a speeded grammaticality judgments procedure. We review this evidence and then present two new experiments that show that the missing VP effect can be found in German also with less restricting procedures. One experiment was a questionnaire study which required grammaticality judgments from participants but without imposing any time constraints. The second experiment used a self-paced reading procedure and did not require any judgments. Both experiments confirm the prior findings of missing-VP effects in German and also show that the missing-VP effect is subject to a primacy effect as known from the memory literature. Based on this evidence, we argue that an account of missing-VP effects in terms of interference during cue-based retrieval is superior to accounts in terms of limited memory resources or in terms of experience with embedded structures.

TRADE EFFECTS: REGULATORY, ACCOUNTING PRACTICES AND REPORTING OF INFORMATION RELATED

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ARISTIŢA ROTILĂ

2014-05-01

Full Text Available It is known that within trade relations providers often credit customers for the value of goods or services which are the subject of conducted commercial transactions, this aspect being materialized in the issuance and acceptance of a trade effect. From the time of acceptance until maturity / settlement, trade effects should be reflected separately in the accounts and, to the extent that were not settled until the end of exercise, their value must be presented in the financial statements. Based on analysis of the Romanian accounting regulations, also taking into consideration the opinions expressed in specific literature concerning accounting reflection of trade effects, in this article we try to point out some aspects which, in our opinion, require clarification. We also want to point out some contradictions / inconsistencies regarding the reporting of information on the trade effects, specifically between the text of accounting regulations concerning the definition of accounting structures „cash and bank accounts” and “short term investments” and their contents when presented as positions in the balance sheet structure. In relation to the issues raised we try to prove the effects on the indicators concerning financial position and to make some suggestions that would have effects on Romanian accounting regulations, namely the improvement of financial reporting performed by the economic operators.

Lean accounting – as a future accounting system

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M.V. Koryagin

2017-12-01

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

IRBA SERIES : Accounting In Japan

OpenAIRE

Arai, Kiyomitsu

1994-01-01

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

Disfluency effects on lexical selection.

Science.gov (United States)

Medimorec, Srdan; Young, Torin P; Risko, Evan F

2017-01-01

Recent research has suggested that introducing a disfluency in the context of written composition (i.e., typing with one hand) can increase lexical sophistication. In the current study, we provide a strong test between two accounts of this phenomenon, one that attributes it to the delay caused by the disfluency and one that attributes it to the disruption of typical finger-to-letter mappings caused by the disfluency. To test between these accounts, we slowed down participants' typewriting by introducing a small delay between keystrokes while individuals wrote essays. Critically, this manipulation did not disrupt typical finger-to-letter mappings. Consistent with the delay-based account, our results demonstrate that the essays written in this less fluent condition were more lexically diverse and used less frequent words. Implications for the temporal dynamics of lexical selection in complex cognitive tasks are discussed. Copyright © 2016 Elsevier B.V. All rights reserved.

Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms

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Oyewo Babajide

2017-12-01

Full Text Available This study evaluated the influence of six contingent variables – firm size, age, sector, existence of management accounting department, affiliation to foreign entity and public-quotation status – on the effectiveness of management accounting function in Nigerian firms. Stratified random sampling technique was deployed to obtain the views of 131 Finance Officers with oversight role across major sectors of the Nigerian economy. Statistical tools used in analysis were descriptive statistics, factor-analysis, Kruskal Wallis Test and binary logistic regression. Whilst detecting that contextual variables such as size, age, sector, existence of management accounting department and public-quotation status significantly affect the effectiveness of the management accounting function, affiliation to foreign entity was found not to exert significant influence. The strongest predictor of the likelihood of operating a very effective management accounting function was the existence of management accounting department. Organisations are encouraged to have separate management accounting department because of additional benefits imbued by specialist management accounting skills.

INTEGRATION LEVEL OF FINANCIAL AND MANAGEMENT ACCOUNTING SYSTEMS WITH THE ACCOUNTING CONVERGENCE PROCESS AND THE EFFECTIVENESS OF CONTROLLERSHIP

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Andréia Carpes Dani

2014-09-01

Full Text Available This study aims to verify the integration level between the financial and management accounting systems as a result of the convergence process with the international accounting standards and of the effectiveness of controllership in Brazilian companies. A descriptive research was undertaken, based on the application of the questionnaire by Angelkort and Weißenberger (2011 to the 500 Best and Biggest of Revista Exame, issue 2011, using a sample of 32 companies that answered the research. The correlations between the integration level of the financial and management accounting systems and the variables “consistency of financial language”, “quality of services provided” and “degree of influence in decision making”, during the convergence period with the international accounting standards, were positive and moderate. It was also observed that the period before the accounting convergence (2004 till 2007 showed a better integration level of the financial and management accounting systems than the accounting convergence period (2008 till 2011. In conclusion, the accounting convergence process increased the integration level of the financial and management accounting systems in the investigated companies, as well as the effectiveness of controllership, particularly in the consistency of the financial language, in the quality of the services provided and in the influence of the controllers’ services on these companies’ decisions.

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

OpenAIRE

Muthupandian, K S

2008-01-01

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

Corporate Accounting Policy Efficiency Improvement

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Elena K. Vorobei

2013-01-01

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

OBSERVATIONAL SELECTION EFFECTS AND THE M-σ RELATION

International Nuclear Information System (INIS)

Gueltekin, Kayhan; Richstone, Douglas O.; Tremaine, Scott; Loeb, Abraham

2011-01-01

We examine the possibility that the observed relation between black hole mass and host-galaxy stellar velocity dispersion (the M-σ relation) is biased by an observational selection effect, the difficulty of detecting a black hole whose sphere of influence is smaller than the telescope resolution. In particular, we critically investigate recent claims that the M-σ relation only represents the upper limit to a broad distribution of black hole masses in galaxies of a given velocity dispersion. We find that this hypothesis can be rejected at a high confidence level, at least for the early-type galaxies with relatively high velocity dispersions (median 268 km s -1 ) that comprise most of our sample. We also describe a general procedure for incorporating observational selection effects in estimates of the properties of the M-σ relation. Applying this procedure we find results that are consistent with earlier estimates that did not account for selection effects, although with larger error bars. In particular, (1) the width of the M-σ relation is not significantly increased, (2) the slope and normalization of the M-σ relation are not significantly changed, and (3) most or all luminous early-type galaxies contain central black holes at zero redshift. Our results may not apply to late-type or small galaxies, which are not well represented in our sample.

Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?

Science.gov (United States)

Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan

2016-01-01

Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public…

Effects of time pressure and accountability to constituents on negotiation

NARCIS (Netherlands)

Mosterd, I.; Rutte, C.G.

2000-01-01

A laboratory experiment examined the effects of time pressure (high versus low) and accountability to constituents (not-accountable-to-constituents versus accountable-to-constituents) on the competitiveness of negotiators' interaction and on the outcome (i.e., agreement or impasse) of the

ALGORITHM OF SELECTION EFFECTIVE SOLUTIONS FOR REPROFILING OF INDUSTRIAL BUILDINGS

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MENEJLJUK A. I.

2016-08-01

Full Text Available Raising of problem.Non-compliance requirements of today's industrial enterprises, which were built during the Soviet period, as well as significant technical progress, economic reform and transition to market principles of performance evaluation leading to necessity to change their target and functionality. The technical condition of many industrial buildings in Ukraine allows to exploit them for decades.Redesigning manufacturing enterprises allows not only to reduce the cost of construction, but also to obtain new facilities in the city. Despite the large number of industrial buildings that have lost their effectiveness and relevance, as well as a significant investor interest in these objects, the scope of redevelopment in the construction remains unexplored. Analysis researches on the topic. The problem of reconstruction of industrial buildings considered in Topchy D. [3], Travin V. [9], as well as in the work of other scientists. However, there are no rules in regulatory documents and system studies for improving the organization of the reconstruction of buildings at realigning. The purpose of this work is the development an algorithm of actions for selection of effective organizational decisions at the planning stage of a reprofiling project of industrial buildings. The proposed algorithm allows you to select an effective organizational and technological solution for the re-profiling of industrial buildings, taking into account features of the building, its location, its state of structures and existing restrictions. The most effective organizational solution allows realize the reprofiling project of an industrial building in the most possible short terms and with the lowest possible use of material resources, taking into account the available features and restrictions. Conclusion. Each object has a number of unique features that necessary for considering at choosing an effective reprofiling variant. The developed algorithm for selecting

Environment-based selection effects of Planck clusters

Energy Technology Data Exchange (ETDEWEB)

Kosyra, R.; Gruen, D.; Seitz, S.; Mana, A.; Rozo, E.; Rykoff, E.; Sanchez, A.; Bender, R.

2015-07-24

We investigate whether the large-scale structure environment of galaxy clusters imprints a selection bias on Sunyaev–Zel'dovich (SZ) catalogues. Such a selection effect might be caused by line of sight (LoS) structures that add to the SZ signal or contain point sources that disturb the signal extraction in the SZ survey. We use the Planck PSZ1 union catalogue in the Sloan Digital Sky Survey (SDSS) region as our sample of SZ-selected clusters. We calculate the angular two-point correlation function (2pcf) for physically correlated, foreground and background structure in the RedMaPPer SDSS DR8 catalogue with respect to each cluster. We compare our results with an optically selected comparison cluster sample and with theoretical predictions. In contrast to the hypothesis of no environment-based selection, we find a mean 2pcf for background structures of -0.049 on scales of ≲40 arcmin, significantly non-zero at ~4σ, which means that Planck clusters are more likely to be detected in regions of low background density. We hypothesize this effect arises either from background estimation in the SZ survey or from radio sources in the background. We estimate the defect in SZ signal caused by this effect to be negligibly small, of the order of ~10^-4 of the signal of a typical Planck detection. Analogously, there are no implications on X-ray mass measurements. However, the environmental dependence has important consequences for weak lensing follow up of Planck galaxy clusters: we predict that projection effects account for half of the mass contained within a 15 arcmin radius of Planck galaxy clusters. We did not detect a background underdensity of CMASS LRGs, which also leaves a spatially varying redshift dependence of the Planck SZ selection function as a possible cause for our findings.

From effective accounting and reporting to efficient outsourcing

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Meyr Daria

2014-11-01

Full Text Available This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organizations. Existing reporting norms of the “Systemanalyse und Programmentwicklung (SAP” platform, used in JSC "Russian Railways" (further Russian Railways were analysed. Thereby, in the paper a method of the formation of internal management accounting and reporting on the costs of outsourcing were developed. Currently, the analysis of the reports and effectiveness of outsourcing is based on the technique comparison “costs on outsourcing should be less than the cost of own units”. Effective analysis should include not one, but several factors and be based on multi-criteria approach. The main influence on the variation of such determinants as cost, productivity and staff members outsourcing has when the volume of production and prices are constant. According to the features of railway transport enterprises, existing method has been completed with statistical. It shows how outsourcing changed the performance of the company and by what factors - the average cost, or productivity, or staffing or due to variations of all three factors simultaneously. Further, the results of quantitative data analysis will be used to identify an effective management accounting in sustainable organizations while supporting the development of outsourcing.

Accountings of Selecting Sperm on the (ethical) border

DEFF Research Database (Denmark)

Willum Adrian, Stine

During the past years, Denmark has become a destination for fertility travellers, in need for donated sperm. Today, treatment is possible no matter of marital status or sexuality. Furthermore, users of sperm donation can choose between anonymous and non-anonymous sperm, with either basic...... will analyze how women and their partners crossing the Danish border accounts for their donor choice, and their practices of choosing. I will be exploring the question: How are women and their partners accounting for choosing a sperm donor, crossing the (ethical) border to Denmark? The use of the term...

From effective accounting and reporting to efficient outsourcing

OpenAIRE

Meyr, Daria

2017-01-01

This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organizations. Existing reporting norms of the “Systemanalyse und Programmentwicklung (SAP)” platform, used in JSC "Russian Railways" (further Russian Railways) were analysed. Thereby, in the paper a method of the formation of internal management accounting and reporting on the costs of outsourcing were developed. Currently, the analysis of the reports and ...

The Effects of Different Teaching Approaches in Introductory Financial Accounting

Science.gov (United States)

Chiang, Bea; Nouri, Hossein; Samanta, Subarna

2014-01-01

The purpose of the research is to examine the effect of the two different teaching approaches in the first accounting course on student performance in a subsequent finance course. The study compares 128 accounting and finance students who took introductory financial accounting by either a user approach or a traditional preparer approach to examine…

Task-selective memory effects for successfully implemented encoding strategies.

Science.gov (United States)

Leshikar, Eric D; Duarte, Audrey; Hertzog, Christopher

2012-01-01

Previous behavioral evidence suggests that instructed strategy use benefits associative memory formation in paired associate tasks. Two such effective encoding strategies--visual imagery and sentence generation--facilitate memory through the production of different types of mediators (e.g., mental images and sentences). Neuroimaging evidence suggests that regions of the brain support memory reflecting the mental operations engaged at the time of study. That work, however, has not taken into account self-reported encoding task success (i.e., whether participants successfully generated a mediator). It is unknown, therefore, whether task-selective memory effects specific to each strategy might be found when encoding strategies are successfully implemented. In this experiment, participants studied pairs of abstract nouns under either visual imagery or sentence generation encoding instructions. At the time of study, participants reported their success at generating a mediator. Outside of the scanner, participants further reported the quality of the generated mediator (e.g., images, sentences) for each word pair. We observed task-selective memory effects for visual imagery in the left middle occipital gyrus, the left precuneus, and the lingual gyrus. No such task-selective effects were observed for sentence generation. Intriguingly, activity at the time of study in the left precuneus was modulated by the self-reported quality (vividness) of the generated mental images with greater activity for trials given higher ratings of quality. These data suggest that regions of the brain support memory in accord with the encoding operations engaged at the time of study.

Selective mobility, segregation and neighbourhood effects

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Sanne Boschman

2015-11-01

residential satisfaction (Galster and Hesser, 1981. If certain neighbourhood characteristics lead to dissatisfaction and therefore to mobility desires for specific groups, this might lead to selective mobility and segregation. Therefore, in Chapter 2 I study individual differences in the determinants of residential satisfaction.  I estimate ordered logit models explaining satisfaction on residents of urban areas within the Housing Research Netherlands 2012 survey. To test whether there are individual differences in the effects of neighbourhood characteristics on satisfaction I include interaction effects between individual characteristics and neighbourhood characteristics. These interaction effects test whether neighbourhood characteristics such as the neighbourhood ethnic composition, crime rates or dwelling values have similar effects on all individuals, or whether individual characteristics affect the size and direction of these effects. To my knowledge, previously only Greif (2015 and Parkes et al. (2002 have tested interaction effects between tenure and neighbourhood characteristics and there is no earlier research on ethnic or household differences in the determinants of neighbourhood satisfaction. Because there is almost no earlier research on individual differences in the determinants of satisfaction, I combine literature on residential satisfaction with literature on residential preferences, mobility desires and behaviour to create hypotheses about which neighbourhood characteristics are important to whom. In line with the literature, I find that the share of non-western minorities in the neighbourhood has a negative effect on neighbourhood satisfaction, an effect that is stronger for natives than for non-western minorities themselves. This can be explained by own group preferences; people are more satisfied in neighbourhoods with higher shares of their own ethnic group and when this is taken into account the differences between ethnic groups in the effect of the

An integrated dataset on organisational retention attributes and commitment of selected ICT and accounting firms

Directory of Open Access Journals (Sweden)

Odunayo Salau

2018-06-01

Full Text Available The article presented an integrated data on organisational retention strategies and commitment of selected ICT and Accounting firms in Nigeria. The study adopted a quantitative approach with a survey research design to establish the major determinants of employee retention strategies. The population of this study included staff and management of the selected firms. Data was analysed with the use of structural equation modelling and the field data set is made widely accessible to enable critical or a more comprehensive investigation. The findings identified critical attraction factors for the retention of sampled firms. It was recommended that ICT firms will need to adopt consistent range of strategies to attract and retain people with the right ICT skills, in the right place and at the right time. Keywords: Retention, Commitment, Reward, Satisfaction, Performance

A general population genetic framework for antagonistic selection that accounts for demography and recurrent mutation.

Science.gov (United States)

Connallon, Tim; Clark, Andrew G

2012-04-01

Antagonistic selection--where alleles at a locus have opposing effects on male and female fitness ("sexual antagonism") or between components of fitness ("antagonistic pleiotropy")--might play an important role in maintaining population genetic variation and in driving phylogenetic and genomic patterns of sexual dimorphism and life-history evolution. While prior theory has thoroughly characterized the conditions necessary for antagonistic balancing selection to operate, we currently know little about the evolutionary interactions between antagonistic selection, recurrent mutation, and genetic drift, which should collectively shape empirical patterns of genetic variation. To fill this void, we developed and analyzed a series of population genetic models that simultaneously incorporate these processes. Our models identify two general properties of antagonistically selected loci. First, antagonistic selection inflates heterozygosity and fitness variance across a broad parameter range--a result that applies to alleles maintained by balancing selection and by recurrent mutation. Second, effective population size and genetic drift profoundly affect the statistical frequency distributions of antagonistically selected alleles. The "efficacy" of antagonistic selection (i.e., its tendency to dominate over genetic drift) is extremely weak relative to classical models, such as directional selection and overdominance. Alleles meeting traditional criteria for strong selection (N(e)s > 1, where N(e) is the effective population size, and s is a selection coefficient for a given sex or fitness component) may nevertheless evolve as if neutral. The effects of mutation and demography may generate population differences in overall levels of antagonistic fitness variation, as well as molecular population genetic signatures of balancing selection.

Effect Of Accounting Lecturer Lecturer Commitment To The Development Of Professional Accounting Empirical Study Lecturer Accounting Faculty Of Economics University Of Muhammadiyah Tangerang 2013

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Endraria

2015-04-01

Full Text Available Abstract The purpose of the study in which the researcher is interested in conducting research by taking the title The Effect of Commitment Against Lecturer - Lecturer in Accounting Accounting Profession Development Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 . This research was conducted at the Faculty of Economics University of Muhammadiyah Tangerang is located at Independence Pioneer Road I No.33 Cikokol Tangerang City. The experiment was conducted at the research site easily accessible for the author. The method used in this research is descriptive quantitative methods which aim to describe the descriptive method of data distribution of each variable.There are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 this is evidenced by the results of hypothesis testing that has been done obtained tcount ttable value 5.7193 and with a significance level of 5 and df n - 2 40-2 38 is equal to 1.686 with the statement concluded that t count t table. Thus Ha Ho accepted and rejected. The conclusion was that there are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013. As for advice to be conveyed in this study is the government as a regulator should be able to evaluate the development of the accounting profession especially in Indonesia with the influence of commitment accounting lecturers are expected to improve and develop the accounting profession especially in the Faculty of Economics University of Muhammadiyah Tangerang.

Effects of Payment for Performance on accountability mechanisms: Evidence from Pwani, Tanzania.

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Mayumana, Iddy; Borghi, Jo; Anselmi, Laura; Mamdani, Masuma; Lange, Siri

2017-04-01

Payment for Performance (P4P) aims to improve provider motivation to perform better, but little is known about the effects of P4P on accountability mechanisms. We examined the effect of P4P in Tanzania on internal and external accountability mechanisms. We carried out 93 individual in-depth interviews, 9 group interviews and 19 Focus Group Discussions in five intervention districts in three rounds of data collection between 2011 and 2013. We carried out surveys in 150 health facilities across Pwani region and four control districts, and interviewed 200 health workers, before the scheme was introduced and 13 months later. We examined the effects of P4P on internal accountability mechanisms including management changes, supervision, and priority setting, and external accountability mechanisms including provider responsiveness to patients, and engagement with Health Facility Governing Committees. P4P had some positive effects on internal accountability, with increased timeliness of supervision and the provision of feedback during supervision, but a lack of effect on supervision intensity. P4P reduced the interruption of service delivery due to broken equipment as well as drug stock-outs due to increased financial autonomy and responsiveness from managers. Management practices became less hierarchical, with less emphasis on bureaucratic procedures. Effects on external accountability were mixed, health workers treated pregnant women more kindly, but outreach activities did not increase. Facilities were more likely to have committees but their role was largely limited. P4P resulted in improvements in internal accountability measures through improved relations and communication between stakeholders that were incentivised at different levels of the system and enhanced provider autonomy over funds. P4P had more limited effects on external accountability, though attitudes towards patients appeared to improve, community engagement through health facility governing committees

Evidence for a neural dual-process account for adverse effects of cognitive control.

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Zink, Nicolas; Stock, Ann-Kathrin; Colzato, Lorenza; Beste, Christian

2018-06-09

Advantageous effects of cognitive control are well-known, but cognitive control may also have adverse effects, for example when it suppresses the implicit processing of stimulus-response (S-R) bindings that could benefit task performance. Yet, the neurophysiological and functional neuroanatomical structures associated with adverse effects of cognitive control are poorly understood. We used an extreme group approach to compare individuals who exhibit adverse effects of cognitive control to individuals who do not by combining event-related potentials (ERPs), source localization, time-frequency analysis and network analysis methods. While neurophysiological correlates of cognitive control (i.e. N2, N450, theta power and theta-mediated neuronal network efficiency) and task-set updating (P3) both reflect control demands and implicit information processing, differences in the degree of adverse cognitive control effects are associated with two independent neural mechanisms: Individuals, who show adverse behavioral effects of cognitive control, show reduced small-world properties and thus reduced efficiency in theta-modulated networks when they fail to effectively process implicit information. In contrast to this, individuals who do not display adverse control effects show enhanced task-set updating mechanism when effectively processing implicit information, which is reflected by the P3 ERP component and associated with the temporo-parietal junction (TPJ, BA 40) and medial frontal gyrus (MFG; BA 8). These findings suggest that implicit S-R contingencies, which benefit response selection without cognitive control, are always 'picked up', but may fail to be integrated with task representations to guide response selection. This provides evidence for a neurophysiological and functional neuroanatomical "dual-process" account of adverse cognitive control effects.

Task-selective memory effects for successfully implemented encoding strategies.

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Eric D Leshikar

Full Text Available Previous behavioral evidence suggests that instructed strategy use benefits associative memory formation in paired associate tasks. Two such effective encoding strategies--visual imagery and sentence generation--facilitate memory through the production of different types of mediators (e.g., mental images and sentences. Neuroimaging evidence suggests that regions of the brain support memory reflecting the mental operations engaged at the time of study. That work, however, has not taken into account self-reported encoding task success (i.e., whether participants successfully generated a mediator. It is unknown, therefore, whether task-selective memory effects specific to each strategy might be found when encoding strategies are successfully implemented. In this experiment, participants studied pairs of abstract nouns under either visual imagery or sentence generation encoding instructions. At the time of study, participants reported their success at generating a mediator. Outside of the scanner, participants further reported the quality of the generated mediator (e.g., images, sentences for each word pair. We observed task-selective memory effects for visual imagery in the left middle occipital gyrus, the left precuneus, and the lingual gyrus. No such task-selective effects were observed for sentence generation. Intriguingly, activity at the time of study in the left precuneus was modulated by the self-reported quality (vividness of the generated mental images with greater activity for trials given higher ratings of quality. These data suggest that regions of the brain support memory in accord with the encoding operations engaged at the time of study.

14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

Science.gov (United States)

2010-01-01

... of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE... Objective Classification—Cumulative Effect of Changes in Accounting Principles 98Cumulative Effect of Changes in Accounting Principles. Record here the difference between the amount of retained earnings at...

Millennium Challenge Account

National Research Council Canada - National Science Library

Tarnoff, Curt

2008-01-01

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

TOOL SUPPORT OF DECISION-MAKING AT SELECTION AND PERFORMANCE APPRAISAL TAKING INTO ACCOUNT MOTIVATION

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Vadim Alexandrovich Lomazov

2013-10-01

Full Text Available The purpose of work consists in development of methods of information and algorithmic support of decision-making at an assessment and personnel selection taking into account motivation. The methods of a multicriteria assessment of alternatives and expert technologies are used as researching tools. The main result of the presented work is creation of the mathematical model that allows estimating a motivational orientation in the actions of the staff and job applicants. The scope of results of the work is the sphere of theoretical and applied questions of human resource management of the organizations.DOI: http://dx.doi.org/10.12731/2218-7405-2013-8-31

What You Measure Is What You Get. The Effects of Accounting Standards Effects Studies

NARCIS (Netherlands)

Koenigsgruber, R.; Gross, C.

2012-01-01

The UK's Accounting Standards Board and the European Financial Reporting Advisory Group have published a discussion paper entitled 'Considering the Effects of Accounting Standards'. While the effort to think through potential consequences of proposed regulatory acts in advance is welcome, we argue

The effects of media on the level of accountability of public organization

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Mehrdad Matani

2014-09-01

Full Text Available One of the features of democratic political systems is the accountability against their own performances. Media, one of the powerful elements of civil society and effectual on public thought, plays an important role in making the government responsive. To achieve this goal, the present study tries to investigate the effect of media on the improvement of the accountability level of the government agencies. The statistical society of this research includes all male students of Azad Ghaemshahr University where 320 students were selected through purposive sampling method based on Kerjesy and Morgan table. Applied research method is used in this survey. A researcher-made questionnaire was used to collect the required data. In order to validate the instrument, appropriate questions related to each variable were extracted from valid sources and finally approved by authorities. In order to calculate the reliability of the questionnaire, Cronbach’s alpha was calculated to be 89. Since the distribution of the data was normal, parametric statistical tests were used to testify the hypotheses. The findings of the study show that the media could be effective in terms of making public organizations responsive, through leading and training the public, unifying demands, and monitoring and broadcasting. However, the findings reveal that if the media were free and independent, they would better perform their responsibilities. Finally, the study at hand concludes that in comparison to other media, television is much more powerful in terms of pushing the public sector to be responsive.

Disentangling the effects of demography and selection in human history.

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Stajich, Jason E; Hahn, Matthew W

2005-01-01

Demographic events affect all genes in a genome, whereas natural selection has only local effects. Using publicly available data from 151 loci sequenced in both European-American and African-American populations, we attempt to distinguish the effects of demography and selection. To analyze large sets of population genetic data such as this one, we introduce "Perlymorphism," a Unix-based suite of analysis tools. Our analyses show that the demographic histories of human populations can account for a large proportion of effects on the level and frequency of variation across the genome. The African-American population shows both a higher level of nucleotide diversity and more negative values of Tajima's D statistic than does a European-American population. Using coalescent simulations, we show that the significantly negative values of the D statistic in African-Americans and the positive values in European-Americans are well explained by relatively simple models of population admixture and bottleneck, respectively. Working within these nonequilibrium frameworks, we are still able to show deviations from neutral expectations at a number of loci, including ABO and TRPV6. In addition, we show that the frequency spectrum of mutations--corrected for levels of polymorphism--is correlated with recombination rate only in European-Americans. These results are consistent with repeated selective sweeps in non-African populations, in agreement with recent reports using microsatellite data.

The Effect of Accounting Question Response Formats on Student Performance

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Jonick, Christine; Schneider, Jennifer; Boylan, Daniel

2017-01-01

The purpose of the research is to examine the effect of different response formats on student performance on introductory accounting exam questions. The study analyzes 1104 accounting students' responses to quantitative questions presented in two formats: multiple-choice and fill-in. Findings indicate that response format impacts student…

Bayesian accounts of covert selective attention: A tutorial review.

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Vincent, Benjamin T

2015-05-01

Decision making and optimal observer models offer an important theoretical approach to the study of covert selective attention. While their probabilistic formulation allows quantitative comparison to human performance, the models can be complex and their insights are not always immediately apparent. Part 1 establishes the theoretical appeal of the Bayesian approach, and introduces the way in which probabilistic approaches can be applied to covert search paradigms. Part 2 presents novel formulations of Bayesian models of 4 important covert attention paradigms, illustrating optimal observer predictions over a range of experimental manipulations. Graphical model notation is used to present models in an accessible way and Supplementary Code is provided to help bridge the gap between model theory and practical implementation. Part 3 reviews a large body of empirical and modelling evidence showing that many experimental phenomena in the domain of covert selective attention are a set of by-products. These effects emerge as the result of observers conducting Bayesian inference with noisy sensory observations, prior expectations, and knowledge of the generative structure of the stimulus environment.

Selection effects may account for better outcomes of the German Disease Management Program for type 2 diabetes.

Science.gov (United States)

Schäfer, Ingmar; Küver, Claudia; Gedrose, Benjamin; von Leitner, Eike-Christin; Treszl, András; Wegscheider, Karl; van den Bussche, Hendrik; Kaduszkiewicz, Hanna

2010-12-31

The nationwide German disease management program (DMP) for type 2 diabetes was introduced in 2003. Meanwhile, results from evaluation studies were published, but possible baseline differences between DMP and usual-care patients have not been examined. The objective of our study was therefore to find out if patient characteristics as socio-demographic variables, cardiovascular risk profile or motivation for life style changes influence the chance of being enrolled in the German DMP for type 2 diabetes and may therefore account for outcome differences between DMP and usual-care patients. Case control study comparing DMP patients with usual-care patients at baseline and follow up; mean follow-up period of 36 ± 14 months. We used chart review data from 51 GP surgeries. Participants were 586 DMP and 250 usual-care patients with type 2 diabetes randomly selected by chart registry. Data were analysed by multivariate logistic and linear regression analyses. Significance levels were p ≤ 0.05. There was a better chance for enrolment if patients a) had a lower risk status for diabetes complications, i.e. non-smoking (odds ratio of 1.97, 95% confidence interval of 1.11 to 3.48) and lower systolic blood pressure (1.79 for 120 mmHg vs. 160 mmHg, 1.15 to 2.81); b) had higher activity rates, i.e. were practicing blood glucose self-monitoring (1.67, 1.03 to 2.76) and had been prescribed a diabetes patient education before enrolment (2.32, 1.29 to 4.19) c) were treated with oral medication (2.17, 1.35 to 3.49) and d) had a higher GP-rated motivation for diabetes education (4.55 for high motivation vs. low motivation, 2.21 to 9.36). At baseline, future DMP patients had a lower risk for diabetes complications, were treated more intensively and were more active and motivated in managing their disease than usual-care patients. This finding a) points to the problem that the German DMP may not reach the higher risk patients and b) selection bias may impair the assessment of differences

The Effect of the Accounting and Business Curriculums on Creativity

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Cheng, Ya-Yun; Chien, Chin-Chen; Wang, Shiow-Jen

2016-01-01

This study employs the Torrance Tests of Creative Thinking to investigate the effects of accounting and business curriculums on students' verbal and figurative creativity via the Solomon four-group design. The subjects are accounting and business administration students in Taiwan, where these two curriculums are similar to their counterparts in…

MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

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V. V. IEVDOKYMOV

2017-03-01

Full Text Available The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed. The differences of the accounting selection adjustment procedure in US GAAP and IFRS are considered. The role and importance of the qualitative characteristics of financial reporting in the implementation of accounting selection are substantiated. The structure of the qualitative characteristics of financial reporting and their limitations under the Conceptual Framework for the preparation and presentation of financial statements are examined. The correlation between the accounting rules and alternatives adopted in US GAAP and IAS / IFRS is analyzed. The necessity to discuss the issue of the feasibility of «rule-oriented» or «principle-oriented» accounting model in the context of multivariate concept is studied. The authors prove the necessity of the application of institutional theory to solve the problems of accounting opportunism that arises when using the concept of multivariate accounting in International Financial Reporting Standards.

Managerial Cost Accounting for a Technical Information Center.

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Helmkamp, John G.

A two-fold solution to the cost information deficiency problem is proposed. A formal managerial cost accounting system is designed expressly for the two information services of retrospective search and selective dissemination. The system was employed during a trial period to test its effectiveness in a technical information center. Once…

Insurance choice and tax-preferred health savings accounts.

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Cardon, James H; Showalter, Mark H

2007-03-01

We develop an infinite horizon utility maximization model of the interaction between insurance choice and tax-preferred health savings accounts. The model can be used to examine a wide range of policy options, including flexible spending accounts, health savings accounts, and health reimbursement accounts. We also develop a 2-period model to simulate various implications of the model. Key results from the simulation analysis include the following: (1) with no adverse selection, use of unrestricted health savings accounts leads to modest welfare gains, after accounting for the tax revenue loss; (2) with adverse selection and an initial pooling equilibrium comprised of "sick" and "healthy" consumers, introducing HSAs can, but does not necessarily, lead to a new pooling equilibrium. The new equilibrium results in a higher coinsurance rate, an increase in expected utility for healthy consumers, and a decrease in expected utility for sick consumers; (3) with adverse selection and a separating equilibrium, both sick and healthy consumers are better off with a health savings account; (4) efficiency gains are possible when insurance contracts are explicitly linked to tax-preferred health savings accounts.

The Effects of Accountability on Higher Education

Science.gov (United States)

Rezende, Marcelo

2010-01-01

This paper analyzes the effects of a higher education accountability system in Brazil. For each discipline, colleges were assigned a grade that depended on the scores of their students on the ENC, an annual mandatory exam. These grades were then disclosed to the public and colleges were rewarded or penalized based on them. I find that the ENC had…

Hedge Accounting in the Brazilian Stock Market: Effects on the Quality of Accounting Information, Disclosure, and Information Asymmetry

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Silas Adolfo Potin

2016-08-01

Full Text Available ABSTRACT This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry. To measure the quality of accounting information, relevance metrics of accounting information and book earnings informativeness were used. For executing this research, a general sample was obtained through Brazilian companies, non-financial, listed on the Brazilian Securities, Commodities, and Futures Exchange (BM&FBOVESPA, comprising the 150 companies with highest market value on 01/01/2014. Through the general sample, samples were compiled for applying the econometric models of value relevance, informativeness, disclosure, and information asymmetry. The sample for relevance had 758 companies-years observations within the period from 2008 to 2013; the sample for informativeness had 701 companies-years observations with the period from 2008 to 2013; the sample for disclosure had 100 companies-years observations, within the period from 2011 to 2012; the sample for information asymmetry had 100 companies-years observations, also related to the period from 2011 to 2012. In addition to the econometric models, the propensity score matching method was applied to the analyses of the hedge accounting effect on disclosure and information asymmetry. The evidence found for the influence of hedge accounting indicates a relation: (i positive and significant concerning accounting information relevance and disclosure of derivatives; (ii negative and significant for book earnings informativeness. Regarding information asymmetry, although the coefficients showed up as expected, they were not statistically significant.

Analysis of the Expediency of Switching to Accounting Outsourcing

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Liakhovych Halyna І.

2017-12-01

Full Text Available The aim of the article is to justify the methodology for analysis of the expediency of switching to accounting outsourcing. Based on considering scientific papers, approaches to analyzing the expediency of switching to accounting outsourcing are generalized; special attention is paid to analyzing transaction costs of accounting outsourcing, which under current conditions are one of the defining quantitative criteria for choosing this form of organization of accounting. The choice of the type of accounting outsourcing (full or partial for various groups of enterprises (micro-enterprises, small and medium-sized, large ones is justified. There determined the sequence of analyzing the expediency of switching to accounting outsourcing that implies identification of the areas of accounting for transferring; selection of an outsourcer; assessment of risks associated with reliability of the outsourcer. Prospects for further research are the issue of analyzing the effectiveness of outsourcing as a form of organization of accounting.

Education by Objectives: Putting Teacher Accountability into Perspective

Science.gov (United States)

Valentine, Ivan E.; Larson, Milton E.

1976-01-01

If education by objectives is to be firmly established as an instructional approach, teachers must insist on a validated curriculum that truly prepares students to secure employment and to function effectively in society. This means members of the community responsible for fund allocation and resource selection must also be accountable. (Author/BP)

Pre-Class Planning for Individualized Accounting

Science.gov (United States)

Clayton, Dean; Brooke, Joyce Ann

1974-01-01

Pre-class planning of individualized accounting is involved with goals, objectives, and activities developed and selected by the teacher in providing compatibility between accounting content and teaching strategy. A systematic arrangement of activities should be developed so that students can understand and apply accounting principles at their own…

Accounting Information Systems Implementation and Management Accounting Change

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Bredmar Krister

2014-09-01

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

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

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Jürgen Ernstberger

2008-05-01

Full Text Available This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.

Accounting for selection bias in species distribution models: An econometric approach on forested trees based on structural modeling

Science.gov (United States)

Ay, Jean-Sauveur; Guillemot, Joannès; Martin-StPaul, Nicolas K.; Doyen, Luc; Leadley, Paul

2015-04-01

Species distribution models (SDMs) are widely used to study and predict the outcome of global change on species. In human dominated ecosystems the presence of a given species is the result of both its ecological suitability and human footprint on nature such as land use choices. Land use choices may thus be responsible for a selection bias in the presence/absence data used in SDM calibration. We present a structural modelling approach (i.e. based on structural equation modelling) that accounts for this selection bias. The new structural species distribution model (SSDM) estimates simultaneously land use choices and species responses to bioclimatic variables. A land use equation based on an econometric model of landowner choices was joined to an equation of species response to bioclimatic variables. SSDM allows the residuals of both equations to be dependent, taking into account the possibility of shared omitted variables and measurement errors. We provide a general description of the statistical theory and a set of application on forested trees over France using databases of climate and forest inventory at different spatial resolution (from 2km to 8 km). We also compared the output of the SSDM with outputs of a classical SDM in term of bioclimatic response curves and potential distribution under current climate. According to the species and the spatial resolution of the calibration dataset, shapes of bioclimatic response curves the modelled species distribution maps differed markedly between the SSDM and classical SDMs. The magnitude and directions of these differences were dependent on the correlations between the errors from both equations and were highest for higher spatial resolutions. A first conclusion is that the use of classical SDMs can potentially lead to strong miss-estimation of the actual and future probability of presence modelled. Beyond this selection bias, the SSDM we propose represents a crucial step to account for economic constraints on tree

Effects of genetic group selection against mortality on behavior and peripheral serotonin in domestic laying hens with trimmed and intact beaks

NARCIS (Netherlands)

Bolhuis, J.E.; Ellen, E.D.; Reenen, van C.G.; Groot, de J.; Napel, ten J.; Koopmanschap, R.E.; Vries Reilingh, de G.; Uitdehaag, K.A.; Kemp, B.; Rodenburg, T.B.

2009-01-01

Severe feather pecking is a maladaptive behavior in laying hens that may result in cannibalism and ultimately death of the victims. Selection methods in which the genetic effect of an animal on the survival of its group members is taken into account, i.e. `group selection¿, have been shown to be

QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

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Biljana Tešić

2011-09-01

Full Text Available The role of management information systems (MIS of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characteristics and goals of identified key processes, critical success factors (CSF, key performance indicators (KPI, standards for realization of users requests, results of processes and indicators of goals realisation. The aim of this paper, based on the results of the analysis, is to develop models for evaluation of quality and effectiveness and to define key performance indicators of MIS of budget accounting, in order to perceive the level of achievement of the goals of the system, effectiveness of processes and level of fulfillment of requirements and needs of all users groups that are significant for budge t accounting of local treasuries.

Computerized accounting methods. Final report

International Nuclear Information System (INIS)

1994-01-01

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

Dealing with selection bias in educational transition models

DEFF Research Database (Denmark)

Holm, Anders; Jæger, Mads Meier

2011-01-01

This paper proposes the bivariate probit selection model (BPSM) as an alternative to the traditional Mare model for analyzing educational transitions. The BPSM accounts for selection on unobserved variables by allowing for unobserved variables which affect the probability of making educational tr...... account for selection on unobserved variables and high-quality data are both required in order to estimate credible educational transition models.......This paper proposes the bivariate probit selection model (BPSM) as an alternative to the traditional Mare model for analyzing educational transitions. The BPSM accounts for selection on unobserved variables by allowing for unobserved variables which affect the probability of making educational...... transitions to be correlated across transitions. We use simulated and real data to illustrate how the BPSM improves on the traditional Mare model in terms of correcting for selection bias and providing credible estimates of the effect of family background on educational success. We conclude that models which...

Non-additive Effects in Genomic Selection

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Luis Varona

2018-03-01

Full Text Available In the last decade, genomic selection has become a standard in the genetic evaluation of livestock populations. However, most procedures for the implementation of genomic selection only consider the additive effects associated with SNP (Single Nucleotide Polymorphism markers used to calculate the prediction of the breeding values of candidates for selection. Nevertheless, the availability of estimates of non-additive effects is of interest because: (i they contribute to an increase in the accuracy of the prediction of breeding values and the genetic response; (ii they allow the definition of mate allocation procedures between candidates for selection; and (iii they can be used to enhance non-additive genetic variation through the definition of appropriate crossbreeding or purebred breeding schemes. This study presents a review of methods for the incorporation of non-additive genetic effects into genomic selection procedures and their potential applications in the prediction of future performance, mate allocation, crossbreeding, and purebred selection. The work concludes with a brief outline of some ideas for future lines of that may help the standard inclusion of non-additive effects in genomic selection.

Accounting for One-Group Clustering in Effect-Size Estimation

Science.gov (United States)

Citkowicz, Martyna; Hedges, Larry V.

2013-01-01

In some instances, intentionally or not, study designs are such that there is clustering in one group but not in the other. This paper describes methods for computing effect size estimates and their variances when there is clustering in only one group and the analysis has not taken that clustering into account. The authors provide the effect size…

Determining the Effect of Natural Selection on Linked Neutral Divergence across Species.

Science.gov (United States)

Phung, Tanya N; Huber, Christian D; Lohmueller, Kirk E

2016-08-01

A major goal in evolutionary biology is to understand how natural selection has shaped patterns of genetic variation across genomes. Studies in a variety of species have shown that neutral genetic diversity (intra-species differences) has been reduced at sites linked to those under direct selection. However, the effect of linked selection on neutral sequence divergence (inter-species differences) remains ambiguous. While empirical studies have reported correlations between divergence and recombination, which is interpreted as evidence for natural selection reducing linked neutral divergence, theory argues otherwise, especially for species that have diverged long ago. Here we address these outstanding issues by examining whether natural selection can affect divergence between both closely and distantly related species. We show that neutral divergence between closely related species (e.g. human-primate) is negatively correlated with functional content and positively correlated with human recombination rate. We also find that neutral divergence between distantly related species (e.g. human-rodent) is negatively correlated with functional content and positively correlated with estimates of background selection from primates. These patterns persist after accounting for the confounding factors of hypermutable CpG sites, GC content, and biased gene conversion. Coalescent models indicate that even when the contribution of ancestral polymorphism to divergence is small, background selection in the ancestral population can still explain a large proportion of the variance in divergence across the genome, generating the observed correlations. Our findings reveal that, contrary to previous intuition, natural selection can indirectly affect linked neutral divergence between both closely and distantly related species. Though we cannot formally exclude the possibility that the direct effects of purifying selection drive some of these patterns, such a scenario would be possible only

Fluorescent chemosensor based on urea/thiourea moiety for sensing of Hg(II) ions in an aqueous medium with high sensitivity and selectivity: A comparative account on effect of molecular architecture on chemosensing

Science.gov (United States)

Mishra, Jayanti; Kaur, Harpreet; Ganguli, Ashok K.; Kaur, Navneet

2018-06-01

Mercury is a well-known heavy metal ion which is extremely poisonous to health but is still employed in the form of mercury salts and organomercury compounds in various industrial, anthropological and agricultural activities. Henceforth, its sensing in aqueous medium is an area of great interest in order to avoid its hazardous effect. In the present manuscript, urea/thiourea linkage bearing four organic ligands (1a, 1b, 2a and 2b) are synthesized by a three-step synthetic approach. The organic ligands were then employed to develop organic nanoparticles by re-precipitation method which was further probed for their selective recognition behavior in an aqueous medium using fluorescence spectroscopy. The fluorescence emission profile of the ONPs is used as a tool for the tracking of sensing behavior. The ONPs of 1b has shown selective recognition towards Hg(II) in aqueous medium evidenced by enhancement of fluorescence emission intensity after complexation of 1b ONP with Hg(II), among several alkali, alkaline earth and transition metal ions with a detection limit of the order of 0.84 μM. The ability of the proposed sensor to sense Hg(II) ions with high selectivity and sensitivity could be accounted to photo-induced electron transfer (PET) "OFF" mechanism at λem = 390 nm. This study reveals the application of the proposed thiourea-based sensor for the selective recognition of the Hg(II) ions in an aqueous medium.

Accounting Academics' Perceptions of the Effect of Accreditation on UK Accounting Degrees

Science.gov (United States)

Ellington, Peter; Williams, Amanda

2017-01-01

Students graduating from undergraduate accounting degree programmes in the UK are eligible for and attracted by accreditation available from professional accountancy body (PAB) examinations. The study reviews factual information available from PAB websites to confirm that virtually all accounting degrees in the UK have accreditation, and many are…

Supporting the material control and accountancy system with physical protection system features

International Nuclear Information System (INIS)

Miyoshi, D.S.; Olson, C.E.; Caskey, D.L.

1984-01-01

Most physical security functions can be accomplished by a range of alternative features. Careful design can provide comparable levels of security regardless of which option is chosen, albeit with possible differences in cost and efficiency. However, the effectiveness and especially the cost and efficiency of the material control and accounting system may be strongly influenced by the selection of a particular design approach to physical security. In this paper, a series of examples are cited to illustrate the effects that particular physical protection design choices may have. The examples have been chosen from several systems engineering projects at facilities within the DOE nuclear community. These examples are generalized, and a series of design principles are proposed for integrating physical security with material control and accounting by appropriate selection of alternative features. 2 references, 6 figures

Framework for an Effective Assessment and Accountability Program: The Philadelphia Example

Science.gov (United States)

Porter, Andrew C.; Chester, Mitchell D.; Schlesinger, Michael D.

2004-01-01

The purpose of this article is to put in the hands of researchers, practitioners, and policy makers a powerful framework for building and studying the effects of high-quality assessment and accountability programs. The framework is illustrated through a description and analysis of the assessment and accountability program in the School District of…

Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

OpenAIRE

Bakri

2015-01-01

The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the qual...

Accountability and need for cognition effects on contrast, halo, and accuracy in performance ratings.

Science.gov (United States)

Palmer, Jerry K; Feldman, Jack M

2005-03-01

In the present study, the authors investigated the effects of accountability and need for cognition on contrast errors, halo, and accuracy of performance ratings examined in good and poor performance context conditions, as well as in a context-free control condition. The accountability manipulation reduced the contrast effect and also modified rater recall of good ratee behavior. Accountability reduced halo in ratings and increased rating accuracy in a poor performance context. Accountability also interacted with need for cognition in predicting individual rater halo.

Global Account Management

DEFF Research Database (Denmark)

Hollensen, Svend; Wulff, Vlad Stefan

2012-01-01

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

Novel optimum contribution selection methods accounting for conflicting objectives in breeding programs for livestock breeds with historical migration.

Science.gov (United States)

Wang, Yu; Bennewitz, Jörn; Wellmann, Robin

2017-05-12

Optimum contribution selection (OCS) is effective for increasing genetic gain, controlling the rate of inbreeding and enables maintenance of genetic diversity. However, this diversity may be caused by high migrant contributions (MC) in the population due to introgression of genetic material from other breeds, which can threaten the conservation of small local populations. Therefore, breeding objectives should not only focus on increasing genetic gains but also on maintaining genetic originality and diversity of native alleles. This study aimed at investigating whether OCS was improved by including MC and modified kinships that account for breed origin of alleles. Three objective functions were considered for minimizing kinship, minimizing MC and maximizing genetic gain in the offspring generation, and we investigated their effects on German Angler and Vorderwald cattle. In most scenarios, the results were similar for Angler and Vorderwald cattle. A significant positive correlation between MC and estimated breeding values of the selection candidates was observed for both breeds, thus traditional OCS would increase MC. Optimization was performed under the condition that the rate of inbreeding did not exceed 1% and at least 30% of the maximum progress was achieved for all other criteria. Although traditional OCS provided the highest breeding values under restriction of classical kinship, the magnitude of MC in the progeny generation was not controlled. When MC were constrained or minimized, the kinship at native alleles increased compared to the reference scenario. Thus, in addition to constraining MC, constraining kinship at native alleles is required to ensure that native genetic diversity is maintained. When kinship at native alleles was constrained, the classical kinship was automatically lowered in most cases and more sires were selected. However, the average breeding value in the next generation was also lower than that obtained with traditional OCS. For local

Instrumentalities for the Effectiveness of Measures of Public Accountability in Africa

Directory of Open Access Journals (Sweden)

Agu Sylvia U

2016-04-01

Full Text Available The effectiveness of the various measures put in place by government for the promotion of public accountability in Africa using Nigeria as a case study was examined using a 12-item questionnaire. The aim was to find the importance of these measures in the promotion of public accountability in Nigeria. A total of 240 respondents, comprising 140 males (65.6% and 100 females (34.4%, answered the questionnaire. The mean age of the respondents was 24.89 years. The result disclosed that these measures were partially implemented in the discharge of duties and this led to the achievement of very limited successes. The chi-square was also used to test the relationship between implementation of these measures and effectiveness of public accountability. The result revealed a significant relationship. Suggestions were therefore made on how to improve the use of these measures which included recognition of the importance of these measures, adequate monitoring, removal of the immunity clause, strict adherence to sanctions irrespective of whoever is involved, and compulsory accountability by leaders.

Effects of selection for cooperation and attention in dogs

Directory of Open Access Journals (Sweden)

Miklósi Ádám

2009-07-01

Full Text Available Abstract Background It has been suggested that the functional similarities in the socio-cognitive behaviour of dogs and humans emerged as a consequence of comparable environmental selection pressures. Here we use a novel approach to account for the facilitating effect of domestication in dogs and reveal that selection for two factors under genetic influence (visual cooperation and focused attention may have led independently to increased comprehension of human communicational cues. Method In Study 1, we observed the performance of three groups of dogs in utilizing the human pointing gesture in a two-way object choice test. We compared breeds selected to work while visually separated from human partners (N = 30, 21 breeds, clustered as independent worker group, with those selected to work in close cooperation and continuous visual contact with human partners (N = 30, 22 breeds, clustered as cooperative worker group, and with a group of mongrels (N = 30. Secondly, it has been reported that, in dogs, selective breeding to produce an abnormal shortening of the skull is associated with a more pronounced area centralis (location of greatest visual acuity. In Study 2, breeds with high cephalic index and more frontally placed eyes (brachycephalic breeds, N = 25, 14 breeds were compared with breeds with low cephalic index and laterally placed eyes (dolichocephalic breeds, N = 25, 14 breeds. Results In Study 1, cooperative workers were significantly more successful in utilizing the human pointing gesture than both the independent workers and the mongrels. In study 2, we found that brachycephalic dogs performed significantly better than dolichocephalic breeds. Discussion After controlling for environmental factors, we have provided evidence that at least two independent phenotypic traits with certain genetic variability affect the ability of dogs to rely on human visual cues. This finding should caution researchers against making simple generalizations

METHODS OF ACCOUNTING FOR THE EFFECTS OF INFLATION INDICATORS OF ACCOUNTING (FINANCIAL) STATEMENTS

OpenAIRE

Roshchektayeva U. Y.

2016-01-01

The article deals with the qualitative characteristics of the accounting (financial) statements in accordance with International Financial Reporting Standards: understandability, relevance, reliability and comparability. The article gives a definition of reliability of the accounting (financial) statements as one of the most important quality characteristics that ensure the usefulness of accounting information for a wide range of users. We present main consequences of the lack of consideratio...

Evaluating Accounting Software in Secondary Schools.

Science.gov (United States)

Chalupa, Marilyn

1988-01-01

The secondary accounting curriculum must be modified to include computers and software. Educators must be aware of the computer skills needed on the job and of the accounting software that is available. Software selection must be tailored to fit the curriculum and the time available. (JOW)

The Information - Connexion Between Financial Accounting and Management Accounting

Directory of Open Access Journals (Sweden)

Florin Radu

2016-01-01

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

QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

OpenAIRE

Biljana Tešić

2011-01-01

The role of management information systems (MIS) of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characterist...

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

NARCIS (Netherlands)

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

1996-01-01

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

Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

Directory of Open Access Journals (Sweden)

Bakri

2015-08-01

Full Text Available The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the quality of accounting information systems organizational culture on the quality of accounting information systems and the quality of accounting information system on the quality of accounting information. Based on the literature of some previous researchers proved that a technology affects the quality of accounting information systems using information system AIS Effectively requires an understanding of the organization management and information technology shaping the system. the use of information technology within an organization intended to provide information to the user. B. Organizational culture affects the quality of AIS at the stage of design and implementation of the system required careful consideration of the information attitude is the main component of the organization information systems can be substantially influenced by the culture of the organization. C accounting information quality influence on information accounting quality is built with the main purpose to process accounting data from various sources into the accounting information needed by a wide range of users to reduce risk when making decisions.

Control of corruption, democratic accountability, and effectiveness of HIV/AIDS official development assistance.

Science.gov (United States)

Lee, Hwa-Young; Yang, Bong-Ming; Kang, Minah

2016-01-01

Despite continued global efforts, HIV/AIDS outcomes in developing countries have not made much progress. Poor governance in recipient countries is often seen as one of the reasons for ineffectiveness of aid efforts to achieve stated objectives and desired outcomes. This study examines the impact of two important dimensions of governance - control of corruption and democratic accountability - on the effectiveness of HIV/AIDS official development assistance. An empirical analysis using dynamic panel Generalized Method of Moments estimation was conducted on 2001-2010 datasets. Control of corruption and democratic accountability revealed an independent effect and interaction with the amount of HIV/AIDS aid on incidence of HIV/AIDS, respectively, while none of the two governance variables had a significant effect on HIV/AIDS prevalence. Specifically, in countries with accountability level below -2.269, aid has a detrimental effect on incidence of HIV/AIDS. The study findings suggest that aid programs need to be preceded or at least accompanied by serious efforts to improve governance in recipient countries and that democratic accountability ought to receive more critical attention.

Species-specific spatial characteristics in reserve site selection

NARCIS (Netherlands)

Groeneveld, R.A.

2010-01-01

This paper addresses the problem of selecting reserve sites cost-effectively, taking into account the mobility and habitat area requirements of each species. Many reserve site selection problems are analyzed in mixed-integer linear programming (MILP) models due to the mathematical solvers available

Density-dependent effects of ants on selection for bumble bee pollination in Polemonium viscosum.

Science.gov (United States)

Galen, Candace; Geib, Jennifer C

2007-05-01

Mutualisms are commonly exploited by cheater species that usurp rewards without providing reciprocal benefits. Yet most studies of selection between mutualist partners ignore interactions with third species and consequently overlook the impact of cheaters on evolution in the mutualism. Here, we explicitly investigate how the abundance of nectar-thieving ants (cheaters) influences selection in a pollination mutualism between bumble bees and the alpine skypilot, Polemonium viscosum. As suggested in past work with this species, bumble bees accounted for most of the seed production (78% +/- 6% [mean +/- SE]) in our high tundra study population and, in the absence of ants, exerted strong selection for large flowers. We tested for indirect effects of ant abundance on seed set through bumble bee pollination services (pollen delivery and pollen export) and a direct effect through flower damage. Ants reduced seed set per flower by 20% via flower damage. As ant density increased within experimental patches, the rate of flower damage rose, but pollen delivery and export did not vary significantly, showing that indirect effects of increased cheater abundance on pollinator service are negligible in this system. To address how ants affect selection for plant participation in the pollination mutualism we tested the impact of ant abundance on selection for bumble bee-mediated pollination. Results show that the impact of ants on fitness (seed set) accruing under bumble bee pollination is density dependent in P. viscosum. Selection for bumble bee pollination declined with increasing ant abundance in experimental patches, as predicted if cheaters constrain fitness returns of mutualist partner services. We also examined how ant abundance influences selection on flower size, a key component of plant investment in bumble bee pollination. We predicted that direct effects of ants would constrain bumble bee selection for large flowers. However, selection on flower size was significantly

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

Science.gov (United States)

2012-01-03

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

The survey of accounting variables effect on incomesmoothing in ...

African Journals Online (AJOL)

In the present study the effects of company size, income-ability, institutional proprietorship, financial leverage and income rate have been surveyed as accounting variables on the income smoothing of the companies accepted in Tehran's securities market. The study has investigated 146 companies accepted in Tehran's ...

Effects of Focus of Accounting Research on the Quality of Accounting Education in Malaysian Universities

OpenAIRE

Kabiru Isa Dandago; Nor Azlina Binti Shaari

2013-01-01

This paper reviews the impact of focus of research in accounting on the quality of accounting education in Malaysian Universities. Research in accounting is very important in Malaysian Universities, in particular, and the Malaysian tertiary educational institutions, in general, and it is expected that academic research in accounting would improve the quality of accounting education in the country. The study is mainly a literature review type, with some informal interviews conducted for confir...

Book Review : Social and Environmental Accounting

OpenAIRE

Lee C. Moerman

2010-01-01

This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR) at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute;...

Children's attention to task-relevant information accounts for relations between language and spatial cognition.

Science.gov (United States)

Miller, Hilary E; Simmering, Vanessa R

2018-08-01

Children's spatial language reliably predicts their spatial skills, but the nature of this relation is a source of debate. This investigation examined whether the mechanisms accounting for such relations are specific to language use or reflect a domain-general mechanism of selective attention. Experiment 1 examined whether 4-year-olds' spatial skills were predicted by their selective attention or their adaptive language use. Children completed (a) an attention task assessing attention to task-relevant color, size, and location cues; (b) a description task assessing adaptive language use to describe scenes varying in color, size, and location; and (c) three spatial tasks. There was correspondence between the cue types that children attended to and produced across description and attention tasks. Adaptive language use was predicted by both children's attention and task-related language production, suggesting that selective attention underlies skills in using language adaptively. After controlling for age, gender, receptive vocabulary, and adaptive language use, spatial skills were predicted by children's selective attention. The attention score predicted variance in spatial performance previously accounted for by adaptive language use. Experiment 2 followed up on the attention task (Experiment 2a) and description task (Experiment 2b) from Experiment 1 to assess whether performance in the tasks related to selective attention or task-specific demands. Performance in Experiments 2a and 2b paralleled that in Experiment 1, suggesting that the effects in Experiment 1 reflected children's selective attention skills. These findings show that selective attention is a central factor supporting spatial skill development that could account for many effects previously attributed to children's language use. Copyright © 2018 Elsevier Inc. All rights reserved.

The Performing School: The Effects of Market & Accountability Policies

Science.gov (United States)

Falabella, Alejandra

2014-01-01

Market and accountability educational reforms have proliferated around the globe, along with high expectations of solving countries' school quality deficits and inequities. In this paper I develop an analytical framework from a critical sociology angle for analyzing the effects of these policies within schools. First I discuss conceptually the…

Selecting International Standards for Accrual-Based Accounting in the Public Sector

DEFF Research Database (Denmark)

Pontoppidan, Caroline Aggestam

2011-01-01

The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work...... of the IPSASB is focused on the accounting and financial reporting needs of national, regional and local governments, and related governmental agencies, while the IFRS serves the private sector....

Control of corruption, democratic accountability, and effectiveness of HIV/AIDS official development assistance

Directory of Open Access Journals (Sweden)

Hwa-Young Lee

2016-05-01

Full Text Available Background: Despite continued global efforts, HIV/AIDS outcomes in developing countries have not made much progress. Poor governance in recipient countries is often seen as one of the reasons for ineffectiveness of aid efforts to achieve stated objectives and desired outcomes. Objective: This study examines the impact of two important dimensions of governance – control of corruption and democratic accountability – on the effectiveness of HIV/AIDS official development assistance. Design: An empirical analysis using dynamic panel Generalized Method of Moments estimation was conducted on 2001–2010 datasets. Results: Control of corruption and democratic accountability revealed an independent effect and interaction with the amount of HIV/AIDS aid on incidence of HIV/AIDS, respectively, while none of the two governance variables had a significant effect on HIV/AIDS prevalence. Specifically, in countries with accountability level below −2.269, aid has a detrimental effect on incidence of HIV/AIDS. Conclusion: The study findings suggest that aid programs need to be preceded or at least accompanied by serious efforts to improve governance in recipient countries and that democratic accountability ought to receive more critical attention.

Settlement-date Accounting for Equity Share Options - Conceptual Validity and Numerical Effects

DEFF Research Database (Denmark)

Møller, Peder Fredslund

-date accounting are fully conceptually valid. They represent measurements of one partner group's share of total equity with effect for another group's share of total equity and income: the shareholders' part. Partially, this equity and income sharing model is already the basis for existing accounting standards......This paper demonstrates that settlement-date accounting for equity share options can be seen as an accounting method which implements a shareholder focused residually rewarded partners' equity view. This equity view represents a simple, natural extension of the shareholder proprietary view....... It implicates an equity and income sharing model for accounting which is characterized by specification of both shareholders' and non-shareholders' parts of total equity and income. When using this equity and income sharing model, the remeasurements of equity share option obligations made by settlement...

Impulse purchases and trust: the mediating effect of stickiness and the mental budgeting account.

Science.gov (United States)

Wu, Jyh-Jeng; Chen, Ying-Hueih; Chien, Shu-Hua

2013-10-01

Impulse purchasing is a pervasive yet relatively little-discussed phenomenon. This study investigates the effect of impulse purchases on trust, as well as the mediating effect of stickiness and the mental budgeting account in the group buying context. Questionnaires were sent to group buying participants. The results show that impulse purchases have a positive effect on trust and that both stickiness and the mental budgeting account present a mediating effect.

How "accountable" are accountable care organizations?

Science.gov (United States)

Addicott, Rachael; Shortell, Stephen M

2014-01-01

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

Sexual selection accounts for the geographic reversal of sexual size dimorphism in the dung fly, sepsis punctum (Diptera: Sepsidae).

Science.gov (United States)

Puniamoorthy, Nalini; Schäfer, Martin A; Blanckenhorn, Wolf U

2012-07-01

Sexual size dimorphism (SSD) varies widely across and within species. The differential equilibrium model of SSD explains dimorphism as the evolutionary outcome of consistent differences in natural and sexual selection between the sexes. Here, we comprehensively examine a unique cross-continental reversal in SSD in the dung fly, Sepsis punctum. Using common garden laboratory experiments, we establish that SSD is male-biased in Europe and female-biased in North America. When estimating sexual (pairing success) and fecundity selection (clutch size of female partner) on males under three operational sex ratios (OSRs), we find that the intensity of sexual selection is significantly stronger in European versus North American populations, increasing with male body size and OSR in the former only. Fecundity selection on female body size also increases strongly with egg number and weakly with egg volume, however, equally on both continents. Finally, viability selection on body size in terms of intrinsic (physiological) adult life span in the laboratory is overall nil and does not vary significantly across all seven populations. Although it is impossible to prove causality, our results confirm the differential equilibrium model of SSD in that differences in sexual selection intensity account for the reversal in SSD in European versus North American populations, presumably mediating the ongoing speciation process in S. punctum. © 2012 The Author(s).

Adoption of IFRS in Brazil: Effects on Accounting Conservatism

Directory of Open Access Journals (Sweden)

Erivelto Fioresi de Sousa

2016-06-01

Full Text Available The objective in this study is to investigate the effect of the adoption of the International Financial Reporting Standards (IFRS on the degree of conditional conservatism in the financial statements of companies listed on BM&FBOVESPA. Considering that the convergence process with the international standards aims for the standardization of accounting information disclosure and the enhancement of its quality, the goal was to investigate the quality standards of the accounting information in Brazilian companies after the adoption of the IFRS in the phases characterized by the period 2008, when accounting pronouncements (CPC 1 to 14 were adopted, and as from 2010, when the adoption of the full IFRS became compulsory. Therefore, a sample of financial statements was used from 320 companies listed on BM&FBOVESPA between 2000 and 2012. As a proxy of information quality, the attribute Conservatism was used, as proposed by Basu (1997 and Ball and Shivakumar (2005. The results did not evidence changes in the degree of conservatism in the statements analyzed.

Accounting Procedures and Controls Over Financial Data Supporting Selected Other Defense Organizations

National Research Council Canada - National Science Library

2000-01-01

... and funds that use the Treasury Index 97 symbol. In support of our audit of the DoD Agency-Wide financial statements for FY 1999, we audited accounting procedures and controls for the three largest organizations that received full accounting...

Working Memory as Internal Attention: Toward an Integrative Account of Internal and External Selection Processes

Science.gov (United States)

Kiyonaga, Anastasia; Egner, Tobias

2012-01-01

Working memory (WM) and attention have been studied as separate cognitive constructs, although it has long been acknowledged that attention plays an important role in controlling the activation, maintenance, and manipulation of representations in WM. WM has, conversely, been thought of as a means of maintaining representations to voluntarily guide perceptual selective attention. It has more recently been observed, however, that the contents of WM can capture visual attention, even when such internally maintained representations are irrelevant, and often disruptive, to the immediate external task. Thus the precise relationship between WM and attention remains unclear, but it appears that they may bi-directionally impact one another, whether or not internal representations are consistent with external perceptual goals. This reciprocal relationship seems, further, to be constrained by limited cognitive resources to handle demands in either maintenance or selection. We propose here that the close relationship between WM and attention may be best described as a give-and-take interdependence between attention directed toward actively maintained internal representations (traditionally considered WM) versus external perceptual stimuli (traditionally considered selective attention), underpinned by their shared reliance on a common cognitive resource. Put simply, we argue that WM and attention should no longer be considered as separate systems or concepts, but as competing and impacting one another because they rely on the same limited resource. This framework can offer an explanation for the capture of visual attention by irrelevant WM contents, as well as a straightforward account of the underspecified relationship between WM and attention. PMID:23233157

Working memory as internal attention: toward an integrative account of internal and external selection processes.

Science.gov (United States)

Kiyonaga, Anastasia; Egner, Tobias

2013-04-01

Working memory (WM) and attention have been studied as separate cognitive constructs, although it has long been acknowledged that attention plays an important role in controlling the activation, maintenance, and manipulation of representations in WM. WM has, conversely, been thought of as a means of maintaining representations to voluntarily guide perceptual selective attention. It has more recently been observed, however, that the contents of WM can capture visual attention, even when such internally maintained representations are irrelevant, and often disruptive, to the immediate external task. Thus, the precise relationship between WM and attention remains unclear, but it appears that they may bidirectionally impact one another, whether or not internal representations are consistent with the external perceptual goals. This reciprocal relationship seems, further, to be constrained by limited cognitive resources to handle demands in either maintenance or selection. We propose here that the close relationship between WM and attention may be best described as a give-and-take interdependence between attention directed toward either actively maintained internal representations (traditionally considered WM) or external perceptual stimuli (traditionally considered selective attention), underpinned by their shared reliance on a common cognitive resource. Put simply, we argue that WM and attention should no longer be considered as separate systems or concepts, but as competing and influencing one another because they rely on the same limited resource. This framework can offer an explanation for the capture of visual attention by irrelevant WM contents, as well as a straightforward account of the underspecified relationship between WM and attention.

Candidate mechanisms accounting for effects of physical activity on breast carcinogenesis.

Science.gov (United States)

Thompson, Henry J; Jiang, Weiqin; Zhu, Zongjian

2009-09-01

Evidence is strong that a reduction in risk for breast cancer is associated with moderate to vigorous physical activity (PA); however, there is limited understanding of the role of type, intensity, duration, and frequency of PA and their mechanisms in accounting for this health benefit. The objective of this review is to stimulate investigations of candidate mechanisms that may account for the effects of the intensity and duration of aerobic PA on breast cancer risk and tumor burden. Three hypotheses are considered: 1) the mTOR network hypothesis: PA inhibits carcinogenesis by suppressing the activation of the mTOR signaling network in mammary carcinomas; 2) the hormesis hypothesis: the carcinogenic response to PA is nonlinear and accounted for by a physiological cellular stress response; and 3) the metabolic reprogramming hypothesis: PA limits the amount of glucose and glutamine available to mammary carcinomas thereby inducing apoptosis because tumor-associated metabolic programming is reversed. To link these hypotheses to systemic effects of PA, it is recommended that consideration be given to determining: 1) what contracting muscle releases into circulation or removes from circulation that would directly modulate the carcinogenic process in epithelial cells; 2) whether the effects of muscle contraction on epithelial cell carcinogenesis are exerted in an endocrine, paracrine, autocrine, or intracrine manner; and 3) if the effects of muscle contraction on malignant cells differ from effects on normal or premalignant cells that do not manifest the hallmarks of malignancy. (c) 2009 IUBMB

Inflation accounting and effects of inflation adjusted accounting figures on decision making

OpenAIRE

Özkaşıkcı, Ali İhsan

1995-01-01

Ankara : Faculty of Management and the Graduate School of Business Administration of Bilkent Univ., 1995. Thesis (Master's) -- İhsan Doğramacı Bilkent University, 1995. Includes bibliographical refences. Various studies in accounting have shown that, historical cost model can not adapt itself to the changing economic environment. The change that is being suggested is a modification to the existing accounting practice of reporting only historical cost information. The sco...

Obeying the Rules or Gaming the System? Delegating Random Selection for Examinations to Head Teachers within an Accountability System

Science.gov (United States)

Elstad, Eyvind; Turmo, Are

2011-01-01

As education systems around the world move towards increased accountability based on performance measures, it is important to investigate the unintended effects of accountability systems. This article seeks to explore the extent to which head teachers in a large Norwegian municipality may resort to gaming the incentive system to boost their…

A strategic account of the cue-depreciation effect.

Science.gov (United States)

Thapar, A; Greene, R L

1995-12-01

A word fragment is less likely to be completed if it is presented incrementally (R______P, R____R _ P, R_I__R_P, R_I__R O P) than if it is presented all at once (e.g., R_I__R O P). This phenomenon is known as the cue-depreciation effect. The present study examined the role of strategies in this phenomenon. The magnitude of the cue-depreciation effect was increased when subjects were asked to adopt a passive generation approach to word fragment completion. The current study investigated an extension of Bruner and Potter's (1964) early hypothesis-generation account of the cue-depreciation effect. Findings demonstrated the influence of completion strategies for a general theory of fragment completion.

Model selection for semiparametric marginal mean regression accounting for within-cluster subsampling variability and informative cluster size.

Science.gov (United States)

Shen, Chung-Wei; Chen, Yi-Hau

2018-03-13

We propose a model selection criterion for semiparametric marginal mean regression based on generalized estimating equations. The work is motivated by a longitudinal study on the physical frailty outcome in the elderly, where the cluster size, that is, the number of the observed outcomes in each subject, is "informative" in the sense that it is related to the frailty outcome itself. The new proposal, called Resampling Cluster Information Criterion (RCIC), is based on the resampling idea utilized in the within-cluster resampling method (Hoffman, Sen, and Weinberg, 2001, Biometrika 88, 1121-1134) and accommodates informative cluster size. The implementation of RCIC, however, is free of performing actual resampling of the data and hence is computationally convenient. Compared with the existing model selection methods for marginal mean regression, the RCIC method incorporates an additional component accounting for variability of the model over within-cluster subsampling, and leads to remarkable improvements in selecting the correct model, regardless of whether the cluster size is informative or not. Applying the RCIC method to the longitudinal frailty study, we identify being female, old age, low income and life satisfaction, and chronic health conditions as significant risk factors for physical frailty in the elderly. © 2018, The International Biometric Society.

Selection bias and the Rubin-Ford effect

International Nuclear Information System (INIS)

James, P.A.; Joseph, R.D.; Collins, C.A.

1991-01-01

We have re-examined the 'Rubin-Ford effect', and more recent claims of galaxy streaming from the same galaxy sample, to investigate the impact of selection effects on these results. A 'Monte Carlo'-type analysis was applied to simulate the selection procedure used to obtain this sample, and a strong bias was identified, resulting in apparent velocity flows at 600-800 km s -1 . Thus the 'Rubin-Ford effect' and the associated galaxy streaming are spurious effects resulting from the method of sample selection. (author)

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

Directory of Open Access Journals (Sweden)

Lucian Cernuşca

2015-01-01

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

The adoption of ‘International Accounting Standard (IAS 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries?

Directory of Open Access Journals (Sweden)

Prem W.S. Yapa

2015-09-01

Full Text Available This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS with local standards in selected countries. The article approaches the research in two stages. The first stage concerns the findings and analysis relating to the general impact of the IFRS standards on Singapore and Malaysia. Findings reveal that respondents expressed reservations about cited IFRS adoption benefits, including increases of foreign investment and equity cost reductions; and stakeholder confidence has been eroded by the complex harmonising of principles-based ‘fair value’ requirements. Debate continues on the application of IFRS regarding standards on financial instruments, real estate and agriculture. Our qualitative research methodology of survey uses institutional theory and stakeholder theory for analysis. The second stage posits further research for IAS12 Income Taxes, given accounting standards are one starting point for tax compliance, and that income taxes form part of financial statements. A test questionnaire was prepared and industry respondents were asked questions on the extent of IAS12’s challenges to practitioners in Australia.

The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance

OpenAIRE

Rahmi Yücel; Kayhan Ahmetoğulları

2015-01-01

This study is based on a sample of 300 managers from the production industry of West Marmara Region. The goal of this study is to examine the interaction among advanced management accounting practices, competitive strategies and company performance. As a result of study, it is found that advanced accounting management practices have a positive effect on the company performance and competitive strategies. In addition, competitive strategies have an effect on the company performance positively....

Cost-Effective Control of Infectious Disease Outbreaks Accounting for Societal Reaction.

Science.gov (United States)

Fast, Shannon M; González, Marta C; Markuzon, Natasha

2015-01-01

Studies of cost-effective disease prevention have typically focused on the tradeoff between the cost of disease transmission and the cost of applying control measures. We present a novel approach that also accounts for the cost of social disruptions resulting from the spread of disease. These disruptions, which we call social response, can include heightened anxiety, strain on healthcare infrastructure, economic losses, or violence. The spread of disease and social response are simulated under several different intervention strategies. The modeled social response depends upon the perceived risk of the disease, the extent of disease spread, and the media involvement. Using Monte Carlo simulation, we estimate the total number of infections and total social response for each strategy. We then identify the strategy that minimizes the expected total cost of the disease, which includes the cost of the disease itself, the cost of control measures, and the cost of social response. The model-based simulations suggest that the least-cost disease control strategy depends upon the perceived risk of the disease, as well as media intervention. The most cost-effective solution for diseases with low perceived risk was to implement moderate control measures. For diseases with higher perceived severity, such as SARS or Ebola, the most cost-effective strategy shifted toward intervening earlier in the outbreak, with greater resources. When intervention elicited increased media involvement, it remained important to control high severity diseases quickly. For moderate severity diseases, however, it became most cost-effective to implement no intervention and allow the disease to run its course. Our simulation results imply that, when diseases are perceived as severe, the costs of social response have a significant influence on selecting the most cost-effective strategy.

Cost-Effective Control of Infectious Disease Outbreaks Accounting for Societal Reaction.

Directory of Open Access Journals (Sweden)

Shannon M Fast

Full Text Available Studies of cost-effective disease prevention have typically focused on the tradeoff between the cost of disease transmission and the cost of applying control measures. We present a novel approach that also accounts for the cost of social disruptions resulting from the spread of disease. These disruptions, which we call social response, can include heightened anxiety, strain on healthcare infrastructure, economic losses, or violence.The spread of disease and social response are simulated under several different intervention strategies. The modeled social response depends upon the perceived risk of the disease, the extent of disease spread, and the media involvement. Using Monte Carlo simulation, we estimate the total number of infections and total social response for each strategy. We then identify the strategy that minimizes the expected total cost of the disease, which includes the cost of the disease itself, the cost of control measures, and the cost of social response.The model-based simulations suggest that the least-cost disease control strategy depends upon the perceived risk of the disease, as well as media intervention. The most cost-effective solution for diseases with low perceived risk was to implement moderate control measures. For diseases with higher perceived severity, such as SARS or Ebola, the most cost-effective strategy shifted toward intervening earlier in the outbreak, with greater resources. When intervention elicited increased media involvement, it remained important to control high severity diseases quickly. For moderate severity diseases, however, it became most cost-effective to implement no intervention and allow the disease to run its course. Our simulation results imply that, when diseases are perceived as severe, the costs of social response have a significant influence on selecting the most cost-effective strategy.

Accounting sodium effect in calculation of strength of nuclear reactor components

International Nuclear Information System (INIS)

Nikitin, V.I.

1981-01-01

Accounting methods of liquid sodium effect on long-term strength and creep of structural materials of nuclear reactors are considered. The decrease of pearlite steel strength at the decarburization expense and the decrease of plasticity of austenitic steels at the expense of carburization are noted. The necessity to account thermal transfer of mass is shown. Values of safety factors are presented, they are recommended for the design of reactor component parts with the thickness not less than 1 mm [ru

Terahertz Wave Propagation in a Nanotube Conveying Fluid Taking into Account Surface Effect

Directory of Open Access Journals (Sweden)

Bo Fang

2013-06-01

Full Text Available In nanoscale structure sizes, the surface-to-bulk energy ratio is high and the surface effects must be taken into account. Surface effect plays a key role in accurately predicting the vibration behavior of nanostructures. In this paper, the wave behaviors of a single-walled carbon nanotube (CNT conveying fluid are studied. The nonlocal Timoshenko beam theory is used and the surface effect is taken into account. It is found that the fluid can flow at a very high flow velocity and the wave propagates in the terahertz frequency range. The surface effects can significantly enhance the propagating frequency. This finding is different from the classical model where the surface effect is neglected.

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

Science.gov (United States)

Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

2015-01-01

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

What can we learn on public accountability from non-health disciplines: a meta-narrative review

Science.gov (United States)

Van Belle, Sara; Mayhew, Susannah H

2016-01-01

Objective In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? Setting The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Results Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. Conclusions We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. PMID:27388347

Origins of management accounting according to different research approaches

Directory of Open Access Journals (Sweden)

Anna Szychta

2016-07-01

Full Text Available The aim of the article is to specify the causes, places and periods of origin of the application of manage-ment accounting in accordance with the views of the foreign supporters of the four main approaches to research on the development of management accounting. The article highlights the various possibilities of interpretation by historians of past events and processes in the practice of management accounting dependingon the types of sources included in research and conceptual basis for discussion and interpretation of the past. The author uses the review, analysis and synthesis of thoughts and opinions of the authors of select-ed publications from the extensive English-language literature of the subject. This article constitutes an input to the discussion about the need to extend the research in Poland in the area of accounting history, including management accounting history.

The Effects of Increased Accountability Standards on Graduation Rates for Students with Disabilities

Science.gov (United States)

Moore, Mitzi Lee

2012-01-01

This research sought to determine if unintended effects of increased accountability standards on graduation rates for students with disabilities existed. Data from one southeastern state were utilized in order to determine if graduation rates were impacted as a result of higher accountability standards. In addition, administrator attitudes on…

A retrieval account of the long-term modality effect.

Science.gov (United States)

Glenberg, A M

1984-01-01

When to-be-remembered (TBR) word pairs are separated by distractor activity, recall of the last few audibly presented pairs is greater than recall of the last few visually presented pairs. The effect is found even after a considerably long distractor-filled retention interval. Five experiments disconfirm echoic storage, short-term storage and long-term storage accounts of these effects, as well as demonstrating that the effect is not an artifact of differential use of a recency-first output strategy. The data are generally consistent with the proposition that retrieval is disrupted by modality-specific similarity between to-be-remembered items and distractor information.

Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions

Directory of Open Access Journals (Sweden)

Samuel F. Johnson-Rokosu

2015-09-01

Full Text Available Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional organizations and legislators as fraud cases have mounted and academic were criticized for not preparing their students for this professional environment. Accounting graduate trained under the existing curriculum exhibit lesser knowledge, skills and abilities in fraud detection, prevention and deterrence. This study therefore examined the philosophical beliefs, behavioural science concepts and approaches that can be adopted in integrating a fraud/ forensic accounting (FFA into existing accounting curriculum. The study adopted mixed research methods, content analysis and quantitative method of data analysis was employed. This paper basically made use of the content analysis in analyzing the content of the existing accounting curriculum in Nigeria universities. This study involved selected universities in South West region of Nigeria using survey research method. Findings in this study revealed that most respondents would prefer integrating fraud/forensic accounting education into accounting curriculum by offering a separate fraud/forensic accounting courses. Also, the study revealed that fraud/ forensic accounting education has positive impact on student expertise, skepticism and fraud judgment. The study identified the following consideration that Accounting course developers need to consider before, during and after curriculum revision. Involvement of faculty; consider stakeholders opinion; accreditation agencies’ and governmental requirements; resources available; need for change; among others.

Effect of Pauli principle accounting an the two-phonon states of spherical nuclej

International Nuclear Information System (INIS)

Solov'ev, V.G.; Stoyanov, Ch.; Nikolaeva, R.

1983-01-01

The effect of account for the Pauli principle in two-phonon components of the wave functions on low-lying collective states of even-even spherical nuclei is investigated. The calculations are performed for sup(114, 116)Sn and sup(142, 144, 146, 148)Sm. The account of the Pauli principle is shown to exert a weak effect on the states with large one-phonon or two-phonon components. It is concluded that in some spherical nuclei sufficiently pure two-phonon states may exist

Heterogeneous Causal Effects and Sample Selection Bias

DEFF Research Database (Denmark)

Breen, Richard; Choi, Seongsoo; Holm, Anders

2015-01-01

The role of education in the process of socioeconomic attainment is a topic of long standing interest to sociologists and economists. Recently there has been growing interest not only in estimating the average causal effect of education on outcomes such as earnings, but also in estimating how...... causal effects might vary over individuals or groups. In this paper we point out one of the under-appreciated hazards of seeking to estimate heterogeneous causal effects: conventional selection bias (that is, selection on baseline differences) can easily be mistaken for heterogeneity of causal effects....... This might lead us to find heterogeneous effects when the true effect is homogenous, or to wrongly estimate not only the magnitude but also the sign of heterogeneous effects. We apply a test for the robustness of heterogeneous causal effects in the face of varying degrees and patterns of selection bias...

Other Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective

Science.gov (United States)

2016-03-28

Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective M A R C H 2 8 , 2 0 1 6...Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective Visit us at www.dodig.mil... FINANCE AND ACCOUNTING SERVICE DIRECTOR, DEFENSE HEALTH AGENCY SUBJECT: Other Defense Organizations and Defense Finance and Accounting Service

Tritium accountancy

International Nuclear Information System (INIS)

Avenhaus, R.; Spannagel, G.

1995-01-01

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

HOW TRUTHFUL ARE WATER ACCOUNTING DATA?

Directory of Open Access Journals (Sweden)

Libor Ansorge

2016-01-01

Full Text Available Water accounting is an important tool for water managers. Many studies use official water accounting data or similar data for their assessment. In particular, large-scale studies or water footprint studies have limited opportunities for “in-situ” data collection. In many cases, the processors of studies do not know the origin of the data and their limitations. Water accounting data are very often used for decision-making process, water resource management, and planning in the water sector. This article tries to answer the question “How truthful are water accounting data?” For this task water accounting in the agriculture sector in the Czech Republic was selected. The data on water withdrawals for the agriculture purposes was analysed and compared with water needs estimation based on additional data on agricultural production.

IFRS Adoption and Accounting Quality: A Review

OpenAIRE

Duarte, Ana; Saur- Amaral, Irina; Azevedo, Graça

2015-01-01

Literature on IFRS adoption by countries concerning high quality, understandable and applicable IFRS in order to be worldwide accepted has generated a pertinent discussion, since the results presented in the literature are not unanimous on the adoption of IFRS and accounting quality. Soderstrom and Sun (2007) analyzed a research published in leading accounting journals selected from 1990’s on the consequences of IFRS adoption and found that the determinants of accounting quality after the ado...

ACCOUNTING FOR THE EFFECTS OF INFLATION THE FINANCIAL RESULTS ORGANIZATION

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V. G. Shirobokov

2015-01-01

Full Text Available Summary. Modern foreign political and economic situation in Russia contributes to the development of inflation in our country, which has a negative impact on the financial results of business. In this case, the application of IAS 29 «Financial reporting in hyperinflationary economies» is not possible because of a default specified in the standard criteria for the current situation in the Russian economy. It reduces the reliability of the financial statements. The aim of the work is to improve the methodology for the application of IAS 29 «Financial reporting in hyperinflationary economies» in the current economic environment by identifying existing problems in the application of standards and their solutions. In this paper, using scientific methods of analysis, synthesis, and abstraction it is identified shortcomings in the methodology for the application of IAS 29 and the ways to overcome them. In order to improve the methodology for the application of IAS 29 «Financial reporting in hyperinflationary economies» it is justified materiality level the impact of inflation, which is five per cent; developed criteria for materiality of influence. For accounting for a significant impact of inflation on income (loss of the business it is offered a special accounting mechanism, which includes a separate bookkeeping account 85 «Profit (loss from inflationary price changes» the new sub-account for 90 «Sales» and 91«Other income and expenses», register Help-calculation of the effects of inflation, as well as developed form as part of disclosures in the financial statements. It is concluded that the application of IAS 29 «Financial reporting in hyperinflationary economies» is not always possible, despite the need for taking into account the negative impact of inflation on the financial results of the business entity. The proposed accounting mechanism satisfies this need, which increases the reliability of accounting data and reporting.

Engine control techniques to account for fuel effects

Science.gov (United States)

Kumar, Shankar; Frazier, Timothy R.; Stanton, Donald W.; Xu, Yi; Bunting, Bruce G.; Wolf, Leslie R.

2014-08-26

A technique for engine control to account for fuel effects including providing an internal combustion engine and a controller to regulate operation thereof, the engine being operable to combust a fuel to produce an exhaust gas; establishing a plurality of fuel property inputs; establishing a plurality of engine performance inputs; generating engine control information as a function of the fuel property inputs and the engine performance inputs; and accessing the engine control information with the controller to regulate at least one engine operating parameter.

K-selection, α-selection, effectiveness, and tolerance in competition ...

Indian Academy of Sciences (India)

selection, effectiveness, and tolerance in ... Evolutionary Biology Laboratory, Evolutionary and Organismal Biology Unit, Jawaharlal Nehru Centre for Advanced Scientific Research, P.O. Box No. 6436, Jakkur, Bangalore 560 064, India; Poornaprajna ...

Economic Intervention and Parenting: A Randomized Experiment of Statewide Child Development Accounts

Science.gov (United States)

Nam, Yunju; Wikoff, Nora; Sherraden, Michael

2016-01-01

Objective: We examine the effects of Child Development Accounts (CDAs) on parenting stress and practices. Methods: We use data from the SEED for Oklahoma Kids (SEED OK) experiment. SEED OK selected caregivers of infants from Oklahoma birth certificates using a probability sampling method, randomly assigned caregivers to the treatment (n = 1,132)…

The Effect of Used Information Technology, Internal Control, and Regional Accounting System on the Performance of City Governance Agency of Banda Aceh City, Indonesia

Directory of Open Access Journals (Sweden)

Muslim Djalil

2017-07-01

Full Text Available The purpose of this research is to examine the influence of utilization of information technology, internal control system, and regional financial accounting system on the performance of city government agencies in Banda Aceh city government, Indonesia.The population of the research is 39 city government agencies (SKPK of Banda Aceh and by using the simple random sampling technique, it is selected 28 agencies within city government as a sample and employed 84 persons as respondents. The primary data of this research arecollected by using questionnaire and analyzed by using the multiple regression regresion method with a SPSS application software.The result shows that perceived by simultaneously statistical test indicated that the utilization of information technology, internal control system and implementation of regionalfinancial accounting system have a significant positive effect on the performance of city government agency. Similarly, tested partially, utilization of information technology, internalcontrol system, and implementation of the regional financial accounting system also have a significant positive effect on the performance of city government agencies in the city government of Banda Aceh, Indonesia.Keywords: Information Technology, Internal Control System, Regional Financial Accounting System, and Performance of City Governance.

Not accounting for interindividual variability can mask habitat selection patterns: a case study on black bears.

Science.gov (United States)

Lesmerises, Rémi; St-Laurent, Martin-Hugues

2017-11-01

Habitat selection studies conducted at the population scale commonly aim to describe general patterns that could improve our understanding of the limiting factors in species-habitat relationships. Researchers often consider interindividual variation in selection patterns to control for its effects and avoid pseudoreplication by using mixed-effect models that include individuals as random factors. Here, we highlight common pitfalls and possible misinterpretations of this strategy by describing habitat selection of 21 black bears Ursus americanus. We used Bayesian mixed-effect models and compared results obtained when using random intercept (i.e., population level) versus calculating individual coefficients for each independent variable (i.e., individual level). We then related interindividual variability to individual characteristics (i.e., age, sex, reproductive status, body condition) in a multivariate analysis. The assumption of comparable behavior among individuals was verified only in 40% of the cases in our seasonal best models. Indeed, we found strong and opposite responses among sampled bears and individual coefficients were linked to individual characteristics. For some covariates, contrasted responses canceled each other out at the population level. In other cases, interindividual variability was concealed by the composition of our sample, with the majority of the bears (e.g., old individuals and bears in good physical condition) driving the population response (e.g., selection of young forest cuts). Our results stress the need to consider interindividual variability to avoid misinterpretation and uninformative results, especially for a flexible and opportunistic species. This study helps to identify some ecological drivers of interindividual variability in bear habitat selection patterns.

Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

Directory of Open Access Journals (Sweden)

Mateus Alexandre Costa dos Santos

2014-12-01

Full Text Available This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a multidimensional attribute that is closely related to the quality and usefulness of the information conveyed by accounting profits. The associative capacity and information timeliness of accounting profits in relation to share prices were examined. Furthermore, the level of conditional conservatism present in accounting profits was also analyzed because according to Basu (1997, this aspect is related to timeliness. The study used pooled regressions and panel data models to analyze the quarterly accounting profits of 246 companies between the first quarter of 1999 and the first quarter of 2013, resulting in 9,558 quarter-company observations. The results indicated that the adoption of IFRS in Brazil (1 increased the associative capacity of accounting profits; (2 reduced information timeliness to non-significant levels; and (3 had no effect on conditional conservatism. The joint analysis of the empirical evidence from the present study conclusively precludes stating that the adoption of IFRS in Brazil contributed to an increase the information relevance of accounting profits of publicly traded companies.

Strengthening accountability for improved maternal and newborn health: A mapping of studies in Sub-Saharan Africa.

Science.gov (United States)

Martin Hilber, Adriane; Blake, Carolyn; Bohle, Leah F; Bandali, Sarah; Agbon, Esther; Hulton, Louise

2016-12-01

To describe the types of maternal and newborn health program accountability mechanisms implemented and evaluated in recent years in Sub-Saharan Africa, how these have been implemented, their effectiveness, and future prospects to improve governance and MNH outcomes. A structured review selected 38 peer-reviewed papers between 2006 and 2016 in Sub-Saharan Africa to include in the analysis. Performance accountability in MNH through maternal and perinatal death surveillance was the most common accountability mechanism used. Political and democratic accountability through advocacy, human rights, and global tracking of progress on indicators achieved greatest results when multiple stakeholders were involved. Financial accountability can be effective but depend on external support. Overall, this review shows that accountability is more effective when clear expectations are backed by social and political advocacy and multistakeholder engagement, and supported by incentives for positive action. There are few accountability mechanisms in MNH in Sub-Saharan Africa between decision-makers and those affected by those decisions with both the power and the will to enforce answerability. Increasing accountability depends not only on how mechanisms are enforced but also, on how providers and managers understand accountability. Copyright © 2016 International Federation of Gynecology and Obstetrics. Published by Elsevier Ireland Ltd. All rights reserved.

The Effectiveness of Problem Based Learning (PBL) on Intermediate Financial Accounting Subject

OpenAIRE

Nunuk Suryanti

2016-01-01

This research aims to know the effectiveness of Problem Based Learning (PBL) Model comparing to Drill Model on Intermediate Financial Accounting subject. The research was a quasi-experimental research. Population was four classes of Accounting Education students in the year of 2014/2015 at Faculty of Educational Science and Teaching of Riau Islamic University (UIR). Sample was taken by using purposive sampling. Then, it used Problem Based Learning (PBL) at experimental class and Drill Model a...

Balancing Fairness and Efficiency: The Impact of Identity-Blind and Identity-Conscious Accountability on Applicant Screening

Science.gov (United States)

Self, William T.; Mitchell, Gregory; Mellers, Barbara A.; Tetlock, Philip E.; Hildreth, J. Angus D.

2015-01-01

This study compared two forms of accountability that can be used to promote diversity and fairness in personnel selections: identity-conscious accountability (holding decision makers accountable for which groups are selected) versus identity-blind accountability (holding decision makers accountable for making fair selections). In a simulated application screening process, undergraduate participants (majority female) sorted applicants under conditions of identity-conscious accountability, identity-blind accountability, or no accountability for an applicant pool in which white males either did or did not have a human capital advantage. Under identity-conscious accountability, participants exhibited pro-female and pro-minority bias, particularly in the white-male-advantage applicant pool. Under identity-blind accountability, participants exhibited no biases and candidate qualifications dominated interview recommendations. Participants exhibited greater resentment toward management under identity-conscious accountability. PMID:26660723

Prerequisite Change and Its Effect on Intermediate Accounting Performance

Science.gov (United States)

Huang, Jiunn; O'Shaughnessy, John; Wagner, Robin

2005-01-01

As of Fall 1996, San Francisco State University changed its introductory financial accounting course to focus on a "user's" perspective, de-emphasizing the accounting cycle. Anticipating that these changes could impair subsequent performance, the Department of Accounting instituted a new prerequisite for intermediate accounting: Students would…

The Effect of the Global Financial Crisis and the Sovereign Debt Crisis on Public Sector Accounting: A Contextual Analysis

OpenAIRE

Emmanuel Igbawase Abanyam; Paul Aondona Angahar

2015-01-01

This paper examines the effect of global financial crisis and the sovereign debt crisis on public sector accounting. The global financial crisis and sovereign debt crisis were contextually analysed bringing out clearly its effect on public sector accounting which include accounting issues related to public sector intervention, accounting for recapitalization of investment, accounting for fiscal support, accounting for financial guarantees. The paper found out that, the unresolved fiscal and d...

A Pilot Study Examining the Effects of Time Constraints on Student Performance in Accounting Classes

Science.gov (United States)

Morris, David E., Sr.; Scott, John

2017-01-01

The purpose of this study was to examine the effects, if any, of time constraints on the success of accounting students completing exams. This study examined how time allowed to take exams affected the grades on examinations in three different accounting classes. Two were sophomore classes and one was a senior accounting class. This limited pilot…

Stock Price Seasonality Effect and Trading Strategy – an Empirical Study of Selected it Companies in India

Directory of Open Access Journals (Sweden)

Sathya Swaroop Debasish

2012-12-01

Full Text Available The primary objective of the study is to investigate the existence of seasonality in stock price behavior in Indian stock market and more specifically in the IT sector. The period of the study is from 3rd November 1994 to 31st December 2010. The study has employed daily price series of selected seven IT companies obtained from the official website of National Stock Exchange (NSE. The study used multiple regression technique to examine the significance of the regression coefficient for investigating day of week effects and week of the month effect, and Kruskal Wallis for analysis of trading strategy. It is found that all the seven selected IT companies evidenced day of the week effect and mostly either on Monday, Tuesday or Wednesday. Only Patni and Wipro evidenced significant Thursday effect. Similarly, evidence on week of month effect mostly either on 1st week, 2nd week or 3rd week. This implies that active portfolio management taking into account the findings will provide superior returns on investment in the IT sector in India.

Accounting for Quality

DEFF Research Database (Denmark)

Pflueger, Dane

2015-01-01

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

Accounting standards and earnings management : The role of rules-based and principles-based accounting standards and incentives on accounting and transaction decisions

NARCIS (Netherlands)

Beest, van F.

2012-01-01

This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction

Dissociative effects of orthographic distinctiveness in pure and mixed lists: an item-order account.

Science.gov (United States)

McDaniel, Mark A; Cahill, Michael; Bugg, Julie M; Meadow, Nathaniel G

2011-10-01

We apply the item-order theory of list composition effects in free recall to the orthographic distinctiveness effect. The item-order account assumes that orthographically distinct items advantage item-specific encoding in both mixed and pure lists, but at the expense of exploiting relational information present in the list. Experiment 1 replicated the typical free recall advantage of orthographically distinct items in mixed lists and the elimination of that advantage in pure lists. Supporting the item-order account, recognition performances indicated that orthographically distinct items received greater item-specific encoding than did orthographically common items in mixed and pure lists (Experiments 1 and 2). Furthermore, order memory (input-output correspondence and sequential contiguity effects) was evident in recall of pure unstructured common lists, but not in recall of unstructured distinct lists (Experiment 1). These combined patterns, although not anticipated by prevailing views, are consistent with an item-order account.

A teleofunctional account of evolutionary mismatch.

Science.gov (United States)

Cofnas, Nathan

When the environment in which an organism lives deviates in some essential way from that to which it is adapted, this is described as "evolutionary mismatch," or "evolutionary novelty." The notion of mismatch plays an important role, explicitly or implicitly, in evolution-informed cognitive psychology, clinical psychology, and medicine. The evolutionary novelty of our contemporary environment is thought to have significant implications for our health and well-being. However, scientists have generally been working without a clear definition of mismatch. This paper defines mismatch as deviations in the environment that render biological traits unable, or impaired in their ability, to produce their selected effects (i.e., to perform their proper functions in Neander's sense). The machinery developed by Millikan in connection with her account of proper function, and with her related teleosemantic account of representation, is used to identify four major types, and several subtypes, of evolutionary mismatch. While the taxonomy offered here does not in itself resolve any scientific debates, the hope is that it can be used to better formulate empirical hypotheses concerning the effects of mismatch. To illustrate, it is used to show that the controversial hypothesis that general intelligence evolved as an adaptation to handle evolutionary novelty can, contra some critics, be formulated in a conceptually coherent way.

How and why actions are selected: action selection and the dark room problem

Directory of Open Access Journals (Sweden)

Venter Elmarie

2016-04-01

Full Text Available In this paper, I examine an evolutionary approach to the action selection problem and illustrate how it helps raise an objection to the predictive processing account. Clark examines the predictive processing account as a theory of brain function that aims to unify perception, action, and cognition, but - despite this aim - fails to consider action selection overtly. He off ers an account of action control with the implication that minimizing prediction error is an imperative of living organisms because, according to the predictive processing account, action is employed to fulfill expectations and reduce prediction error. One way in which this can be achieved is by seeking out the least stimulating environment and staying there (Friston et al. 2012: 2. Bayesian, neuroscientific, and machine learning approaches into a single framework whose overarching principle is the minimization of surprise (or, equivalently, the maximization of expectation. But, most living organisms do not find, and stay in, surprise free environments. This paper explores this objection, also called the “dark room problem”, and examines Clark’s response to the problem. Finally, I recommend that if supplemented with an account of action selection, Clark’s account will avoid the dark room problem.

Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

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Milana Otrusinová

2013-01-01

Full Text Available This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards government organizational units, self-governing territorial units and allowance organizations. The objective of the paper is to describe the transformation process from state accounting to accrual principle accounting in the Czech Republic and to identify the main problems associated with the introduction of accrual principle. Authors summarize these key problems with the use of questionnaire survey results at the municipal level in the Czech Republic. According to the research presented in this paper, the ongoing reform has not provided the intended transparency of accounting in selected entities and these tend to have an impression of their efforts being wasted by doing unnecessary work. Drawing on the above facts, approaches to the public finance accounting reform by central authorities and municipalities are different. However, we can say that the reform was launched to improve the situation of users of financial statements and had been needed for many years because public sector accounting regulations were incomplete and non-uniform.

Beyond time and space: The effect of a lateralized sustained attention task and brain stimulation on spatial and selective attention.

Science.gov (United States)

Shalev, Nir; De Wandel, Linde; Dockree, Paul; Demeyere, Nele; Chechlacz, Magdalena

2017-10-03

The Theory of Visual Attention (TVA) provides a mathematical formalisation of the "biased competition" account of visual attention. Applying this model to individual performance in a free recall task allows the estimation of 5 independent attentional parameters: visual short-term memory (VSTM) capacity, speed of information processing, perceptual threshold of visual detection; attentional weights representing spatial distribution of attention (spatial bias), and the top-down selectivity index. While the TVA focuses on selection in space, complementary accounts of attention describe how attention is maintained over time, and how temporal processes interact with selection. A growing body of evidence indicates that different facets of attention interact and share common neural substrates. The aim of the current study was to modulate a spatial attentional bias via transfer effects, based on a mechanistic understanding of the interplay between spatial, selective and temporal aspects of attention. Specifically, we examined here: (i) whether a single administration of a lateralized sustained attention task could prime spatial orienting and lead to transferable changes in attentional weights (assigned to the left vs right hemi-field) and/or other attentional parameters assessed within the framework of TVA (Experiment 1); (ii) whether the effects of such spatial-priming on TVA parameters could be further enhanced by bi-parietal high frequency transcranial random noise stimulation (tRNS) (Experiment 2). Our results demonstrate that spatial attentional bias, as assessed within the TVA framework, was primed by sustaining attention towards the right hemi-field, but this spatial-priming effect did not occur when sustaining attention towards the left. Furthermore, we show that bi-parietal high-frequency tRNS combined with the rightward spatial-priming resulted in an increased attentional selectivity. To conclude, we present a novel, theory-driven method for attentional modulation

Cost Accounting for Decision Makers.

Science.gov (United States)

Kaneklides, Ann L.

1985-01-01

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

Strategic Review Process for an Accountable Care Organization and Emerging Accountable Care Best Practices.

Science.gov (United States)

Conway, Sarah J; Himmelrich, Sarah; Feeser, Scott A; Flynn, John A; Kravet, Steven J; Bailey, Jennifer; Hebert, Lindsay C; Donovan, Susan H; Kachur, Sarah G; Brown, Patricia M C; Baumgartner, William A; Berkowitz, Scott A

2018-02-02

Accountable Care Organizations (ACOs), like other care entities, must be strategic about which initiatives they support in the quest for higher value. This article reviews the current strategic planning process for the Johns Hopkins Medicine Alliance for Patients (JMAP), a Medicare Shared Savings Program Track 1 ACO. It reviews the 3 focus areas for the 2017 strategic review process - (1) optimizing care coordination for complex, at-risk patients, (2) post-acute care, and (3) specialty care integration - reviewing cost savings and quality improvement opportunities, associated best practices from the literature, and opportunities to leverage and advance existing ACO and health system efforts in each area. It then reviews the ultimate selection of priorities for the coming year and early thoughts on implementation. After the robust review process, key stakeholders voted to select interventions targeted at care coordination, post-acute care, and specialty integration including Part B drug and imaging costs. The interventions selected incorporate a mixture of enhancing current ACO initiatives, working collaboratively and synergistically on other health system initiatives, and taking on new projects deemed targeted, cost-effective, and manageable in scope. The annual strategic review has been an essential and iterative process based on performance data and informed by the collective experience of other organizations. The process allows for an evidence-based strategic plan for the ACO in pursuit of the best care for patients.

Dynamic Selective Exposure during Decision-Making.

Science.gov (United States)

Phillips, James G; Hoon, Teressa; Landon, Jason

2016-01-01

To understand dynamic changes in the likelihood that people would access and selectively expose themselves to information online, the present study examined the checking of account balances during simulated gambling. Sixteen participants played 120 hands of computer Blackjack for points, at higher or lower levels of risk (different point multipliers), and after each win or loss the computer recorded if participants checked their account balances. There were individual differences in checking rates. Participants who were more likely to check balances exhibited a selectivity of exposure to decision consonant information after a win at low risk. Although it was expected that people would seek to maintain positive mood, data were better explained in terms of Cognitive Dissonance. The effects of Cognitive Dissonance are liable to extend beyond single static decisions into dynamic online environments.

Supernovae - A new selection effect. [statistical distribution in and radial distance from center of parent galaxy

Science.gov (United States)

Shaw, R. L.

1979-01-01

A sample of 228 supernovae that occurred in galaxies with known redshifts is used to show that the mean projected linear supernova distance from the center of the parent galaxy increases with increasing redshift. This effect is interpreted as an observational bias: the discovery rate of supernovae is reduced in the inner parts of distant, poorly resolved galaxies. Even under the optimistic assumption that no selection effects work in galaxies closer than 33 Mpc, about 50% of all supernovae are lost in the inner regions of galaxies beyond 150 Mpc. This observational bias must be taken into account in the derivation of statistical properties of supernovae.

What can we learn on public accountability from non-health disciplines: a meta-narrative review.

Science.gov (United States)

Van Belle, Sara; Mayhew, Susannah H

2016-07-07

In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

Determinants of Key Account Management Effectiveness: The Case ...

African Journals Online (AJOL)

Dires Abebe Fenta

maintaining enhanced relationships with strategic business customers named as. 'key accounts'. ... Key account management is one mechanism of treating strategic ..... Considering this report, correlation statistics was undergone to check the.

Data protection for the digital age: comprehensive effects of the evolving law of accountability

Directory of Open Access Journals (Sweden)

Nina GUMZEJ

2012-12-01

Full Text Available The law of personal data protection has for years been lagging behind technology, which is evolving propulsively and with high speed. A number of new challenges arising from the post-modern digital age have been identified for rights and freedoms of individuals with respect to processing of their personal data and thus a need for adapting the relevant legal-regulatory regime and ensuring a workable and systematic data protection system for the third millennium. After examination of the current legal framework and supporting systems at the level of European Union law, this paper focuses on recently proposed reforms. Proposed new EU legal-regulatory regime towards a potent data protection ecosystem is strongly supported by stricter accountability of those who are responsible for personal data. As one of the core legal principles supporting the new regime, accountability denotes, in a nutshell, a number of legally enforceable duties to implement and verify measures and procedures that can ensure operative and demonstrable data protection compliance. Selected highlights of the proposed accountability measures are therefore examined in this paper and arguments provided for a shift towards organizational data protection management and governance already today.

Effects of Accounts Receivable Financing Practices on Growth of SMEs in Kakamega County, Kenya

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Mary Nelima LYANI SINDANI

2018-02-01

Full Text Available Accounts receivable financing practice is the act of exchanging Accounts Receivables with money, and is defined as any type of financing which distinctly relies on AR, either as collateral or as eligibility requirement. Financing firm operations through Accounts receivables is gaining prominence world over which enables firms access finances easily. The objective of the study was to evaluate the effect of Accounts receivable financing practice on growth of SMEs in Kenya. Descriptive survey design and purposive random sampling were used. A sample size of 359 out of 5401 was used. Secondary data was obtained from Kakamega County Revenue Department, for the period under study. The assumptions which form a basis for use of the regression model were tested using homoscedasticity and autocorrelation. Ordinary Least Square method was used to determine the cause effect relationship between variables while hypothesis was tested at 5% significance level. The overall model was found to be significant with F=31.692 and p-value (0.00 < 0.05. The findings revealed that Accounts receivable financing practice when adopted by SMEs lead to growth. The study recommended that owners and managers should be enlightened on the importance of the various methods and practices of financing accounts receivables in order to enhance growth. The findings would form a basis for government and policy makers to formulate strategies and policies that would help reduce the levels of tied up capital in form of accounts receivable. The study also forms a basis for further research and adds to the existing body of knowledge.

A Principal Striving for Effective Instructional Leadership in an Era of Accountability

Science.gov (United States)

Mazzoni, Matthew J.

2017-01-01

The purpose of this case study was to explore a principal's experiences and how they aligned to Hallinger and Murphy's (1985) effective instructional leadership practices in an era of accountability. This study of effective principal leadership is timely and relevant due to the recent implementation of national and state mandates for principals to…

A unifying Bayesian account of contextual effects in value-based choice.

Directory of Open Access Journals (Sweden)

Francesco Rigoli

2017-10-01

Full Text Available Empirical evidence suggests the incentive value of an option is affected by other options available during choice and by options presented in the past. These contextual effects are hard to reconcile with classical theories and have inspired accounts where contextual influences play a crucial role. However, each account only addresses one or the other of the empirical findings and a unifying perspective has been elusive. Here, we offer a unifying theory of context effects on incentive value attribution and choice based on normative Bayesian principles. This formulation assumes that incentive value corresponds to a precision-weighted prediction error, where predictions are based upon expectations about reward. We show that this scheme explains a wide range of contextual effects, such as those elicited by other options available during choice (or within-choice context effects. These include both conditions in which choice requires an integration of multiple attributes and conditions where a multi-attribute integration is not necessary. Moreover, the same scheme explains context effects elicited by options presented in the past or between-choice context effects. Our formulation encompasses a wide range of contextual influences (comprising both within- and between-choice effects by calling on Bayesian principles, without invoking ad-hoc assumptions. This helps clarify the contextual nature of incentive value and choice behaviour and may offer insights into psychopathologies characterized by dysfunctional decision-making, such as addiction and pathological gambling.

Trust Account Fraud And Effective Information Security Management

Directory of Open Access Journals (Sweden)

Sameera Mubarak

2010-09-01

Full Text Available The integrity of lawyers trust accounts has come under scrutiny in the last few years. There are strong possibilities of information technology security breaches happening within the firms, either accidental or deliberate. The damage caused by these security breaches could be extreme. For example, a trust account fund in an Australian law firm was misused in a security breach in which Telstra charged. A$50,000 for phone usage, mainly for ISD calls to Hong Kong.Our study involved interviewing principles of ten law companies to find out solicitors attitudes to computer security and the possibility of breaches of their trust accounts. We simultaneously carried out a survey to see if the trends identified in our case-studies could be backed up with broader quantitative data. We have also conducted in-depth interviews of 5 trust account regulators from the Law society of South Australia to know their view points on security threats on trust accounts. An overall finding highlights that law firms were not current with technology to combat computer crime, and inadequate access control was a major concern in safeguarding account data. Our conclusions revealed the urgent need for law firms to adopt security controls, implement information security policies and procedures and obtain cooperation from management to communicate these policies to staff.

The Effectiveness of Problem Based Learning (PBL on Intermediate Financial Accounting Subject

Directory of Open Access Journals (Sweden)

Nunuk Suryanti

2016-12-01

Full Text Available This research aims to know the effectiveness of Problem Based Learning (PBL Model comparing to Drill Model on Intermediate Financial Accounting subject. The research was a quasi-experimental research. Population was four classes of Accounting Education students in the year of 2014/2015 at Faculty of Educational Science and Teaching of Riau Islamic University (UIR. Sample was taken by using purposive sampling. Then, it used Problem Based Learning (PBL at experimental class and Drill Model at controlled class. Data was collected by using interview, observation, and tests (pre-test and post-test. Moreover, data were analyzed by using independent sample test. Findings show that there is no any difference of learning outcomes between students who taught by Problem Based Learning (PBL Model and Drill Model on Intermediate Financial Accounting.

Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy

OpenAIRE

Burlan Svitlana A.; Katkova Natalia V.

2017-01-01

The main problem aspects of building an effective system of accounting and control at the strategic level of the enterprise are considered. The guidelines for the formation and management of this system in the modern business environment are outlined. The principles of ensuring effectiveness of the accounting and control of implementation of the enterprise development strategy are defined. Taking into account the identified problems of formation of accounting and control support for the imple...

Turkey’s Current Account Deficit Problem and Its Effects on the European Union Accession

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Osman Zekayi Orhan

2014-06-01

Full Text Available In developing countries, long-term current account deficits may cause serious problems in the economy. Turkey's current account deficit and the financing of this deficit is one of the most widely debated issues in recent years. There are two different views about the emergence of the current account deficit. According to the first view, the current account deficit is due to the increase in demand created by economic growth after the 2001 crisis. According to the other opinion, this deficit is a result of an overvalued domestic currency, which is created by high interest rates accelerating the flow of short-term speculative capital. Since the current account deficit is financed with debt, the increasing external debt of the country is threatening the future of the economy. In this study, firstly the current account deficit problem in Turkey and the factors affecting the current operations which play an important role in financing the short-term capital movements are explained. Secondly, the policies to ensure the current account balance are defined. Finally the effects of the current account deficit problem on the European Union accession is discussed.

A database model for evaluating material accountability safeguards effectiveness against protracted theft

International Nuclear Information System (INIS)

Sicherman, A.; Fortney, D.S.; Patenaude, C.J.

1993-07-01

DOE Material Control and Accountability Order 5633.3A requires that facilities handling special nuclear material evaluate their effectiveness against protracted theft (repeated thefts of small quantities of material, typically occurring over an extended time frame, to accumulate a goal quantity). Because a protracted theft attempt can extend over time, material accountability-like (MA) safeguards may help detect a protracted theft attempt in progress. Inventory anomalies, and material not in its authorized location when requested for processing are examples of MA detection mechanisms. Crediting such detection in evaluations, however, requires taking into account potential insider subversion of MA safeguards. In this paper, the authors describe a database model for evaluating MA safeguards effectiveness against protracted theft that addresses potential subversion. The model includes a detailed yet practical structure for characterizing various types of MA activities, lists of potential insider MA defeat methods and access/authority related to MA activities, and an initial implementation of built-in MA detection probabilities. This database model, implemented in the new Protracted Insider module of ASSESS (Analytic System and Software for Evaluating Safeguards and Security), helps facilitate the systematic collection of relevant information about MA activity steps, and ''standardize'' MA safeguards evaluations

Accountability: Brand L.

Science.gov (United States)

Lessinger, Leon M.

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

Accounting valuation development of specific assets

Directory of Open Access Journals (Sweden)

I.V. Zhigley

2017-12-01

Full Text Available The current issues of accounting estimate development are considered. The necessity of the development of accounting estimate in the context of the non-institutional theory principles based on the selection of a number of reasons is grounded. The reasons for deterioration of accounting reputation as a separate socio-economic institute in the context of developing the methodology for specific assets accounting are discovered. The system of normative regulation of accounting estimate of enterprise non-current assets in the case of diminishing their usefulness is analyzed. The procedure for determining and accounting for the depreciation of assets in accordance with IFRS 36 «Depreciation of Assets» is developed. The features of the joint use of the concept of «value in use» and «fair value» in the accounting system are disclosed. The procedure for determining the value of compensation depending on the degree of specificity of assets is developed. The necessity to clarify the features that indicate the possibility of diminishing the usefulness of specific assets (termination or pre-term termination of the contract for the use of a specific asset is grounded.

Оbjects of qualitative approach in accounting

Directory of Open Access Journals (Sweden)

T.F. Plahtiy

2016-03-01

Full Text Available The construction necessity of a hierarchy of objects of qualitative approach in accounting have been grounded. Twelve main researcher’s approaches regarding selection of objects of qualitative approach in accounting have been allocated. The main problem of further use of qualitative approach in accounting have been allocated. Nature and causes of «accounting and analytical information» as the highlighted term have been grounded. The features of understanding of the essence of accounting quality as a system and process have been determined. The approaches of scientists to understanding the quality of accounting product and accounting information resource have been analyzed. The author’s interpretation of the concept of «quality of financial statements» have been suggested. The features of understanding the quality of earnings in the writings of scholars of Anglo-American and Western European accounting schools have been researched. The features of determining the quality of assets in the banking institutions have been disclosed. The existence of the multiobject phenomenon of qualitative approach in accounting, which affects the process of construction of system for evaluating the quality of accounting information have been grounded.

QUALITY OF ACCOUNTING INFORMATION TO OPTIMIZE THE DECISIONAL PROCESS

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Miculescu Marius Nicolae

2012-12-01

Full Text Available This article provides information on business and therefore need managers to obtain information relevant accounting, reliable, clear, accurate and lowest costs to optimize decision making. This need derives from the current economic environment. The survival of organizations in a competitive environment, to which they must adapt, is conditioned by obtaining accounting information which should be qualitative, opportune, vital, and in a short time. This information is related to patrimony, analytical results, the market (dynamics, dimensions, and structure, and relationships with business partners, competitors, suppliers. Therefore focus more intensely on the quality of accounting information. Definition of quality of accounting information but leave the boundaries and features of accounting communication process and aims to determine \\\\\\"quality criteria\\\\\\" or \\\\\\"qualitative characteristics\\\\\\" to develop a measurement tool. Note that the reviewliterature was found that the normalization and accounting dotrine, criteria for definition of quality of accounting infornation are not identical, their selection and ranking is different. Theory and practice also identifies the fact that information itself is worthless. Instead it is valuable once it is used in a decisional process. Thus, the economic value of the accounting information depends on the earnings obtained after making a decision, diminished by information cost. To be more specific, it depends on the table or on the implemented decision tree, on the informational cost and on the optimal condition established by the decision maker (due to the fact that producing accounting information implies costs which are often considerable and profits arise only form shares. The problem of convergence between content and interpretation of information sent by users also take, and the quality of information to be intelligible. In this case, those who use, say users should have sufficient

The Effect of IFRS, Information Asymmetry and Corporate Governance on the Quality of Accounting Information

OpenAIRE

Hui-Sung, Kao; Tzu-Han Wei

2014-01-01

This paper investigates the relationship between the information asymmetry, the ownership structure, the pledge of directors-supervisor, respectively, and the quality of accounting information under different accounting standards. By considering A and B stock market of China, which apply China GAAP and IFRS, we discuss whether IFRS can reduce negative effects of the information asymmetry, the ownership structure, the pledge of directors, and furthermore promote the quality of accounting infor...

The shift of accounting models and accounting quality: the case of Norwegian GAAP

OpenAIRE

Stenheim, Tonny; Madsen, Dag Øivind

2017-01-01

This is an Open Access journal available from http://www.virtusinterpress.org This paper investigates the change in accounting quality w hen firms shift from a revenue - oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance - oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects o n the accounting quality upon IFRS adoption. One possible reason is that the investigated domest...

An Assessment of the Effects of Teaching Methods on Academic Performance of Students in Accounting Courses

Science.gov (United States)

Hosal-Akman, Nazli; Simga-Mugan, Can

2010-01-01

This study explores the effect of teaching methods on the academic performance of students in accounting courses. The study was carried out over two semesters at a well-known university in Turkey in principles of financial accounting and managerial accounting courses. Students enrolled in the courses were assigned to treatment and control groups.…

Greenhouse effect gases: reduction challenges and accounting methods

International Nuclear Information System (INIS)

Dumergues, Laurent

2012-01-01

In this article, the author first proposes an overview of strategic challenges related to the reduction of greenhouse gas emissions. He indicates and discusses the various economic consequences of climate change. These consequences can be environmental (issues ranging from a loss of biodiversity to agriculture), social (from climate refugees to tourism), and economic (from climate disasters to insurance). He focuses on the issue of energy (oil at the base of our economy, carbon contents) and discusses competition issues (an always more demanding regulation, and unavoidable practices). In the second part, he proposes an overview of methods of accounting of greenhouse effect gases, and discusses how to perform an emission inventory

AHRQ series paper 3: identifying, selecting, and refining topics for comparative effectiveness systematic reviews: AHRQ and the effective health-care program.

Science.gov (United States)

Whitlock, Evelyn P; Lopez, Sarah A; Chang, Stephanie; Helfand, Mark; Eder, Michelle; Floyd, Nicole

2010-05-01

This article discusses the identification, selection, and refinement of topics for comparative effectiveness systematic reviews within the Agency for Healthcare Research and Quality's Effective Health Care (EHC) program. The EHC program seeks to align its research topic selection with the overall goals of the program, impartially and consistently apply predefined criteria to potential topics, involve stakeholders to identify high-priority topics, be transparent and accountable, and continually evaluate and improve processes. A topic prioritization group representing stakeholder and scientific perspectives evaluates topic nominations that fit within the EHC program (are "appropriate") to determine how "important" topics are as considered against seven criteria. The group then judges whether a new comparative effectiveness systematic review would be a duplication of existing research syntheses, and if not duplicative, if there is adequate type and volume of research to conduct a new systematic review. Finally, the group considers the "potential value and impact" of a comparative effectiveness systematic review. As the EHC program develops, ongoing challenges include ensuring the program addresses truly unmet needs for synthesized research because national and international efforts in this arena are uncoordinated, as well as engaging a range of stakeholders in program decisions while also achieving efficiency and timeliness.

Promotion of cooperation by selective group extinction

Science.gov (United States)

Böttcher, Marvin A.; Nagler, Jan

2016-06-01

Multilevel selection is an important organizing principle that crucially underlies evolutionary processes from the emergence of cells to eusociality and the economics of nations. Previous studies on multilevel selection assumed that the effective higher-level selection emerges from lower-level reproduction. This leads to selection among groups, although only individuals reproduce. We introduce selective group extinction, where groups die with a probability inversely proportional to their group fitness. When accounting for this the critical benefit-to-cost ratio is substantially lowered. Because in game theory and evolutionary dynamics the degree of cooperation crucially depends on this ratio above which cooperation emerges, previous studies may have substantially underestimated the establishment and maintenance of cooperation.

Opportunistic Relay Selection with Cooperative Macro Diversity

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Yu Chia-Hao

2010-01-01

Full Text Available We apply a fully opportunistic relay selection scheme to study cooperative diversity in a semianalytical manner. In our framework, idle Mobile Stations (MSs are capable of being used as Relay Stations (RSs and no relaying is required if the direct path is strong. Our relay selection scheme is fully selection based: either the direct path or one of the relaying paths is selected. Macro diversity, which is often ignored in analytical works, is taken into account together with micro diversity by using a complete channel model that includes both shadow fading and fast fading effects. The stochastic geometry of the network is taken into account by having a random number of randomly located MSs. The outage probability analysis of the selection differs from the case where only fast fading is considered. Under our framework, distribution of the received power is formulated using different Channel State Information (CSI assumptions to simulate both optimistic and practical environments. The results show that the relay selection gain can be significant given a suitable amount of candidate RSs. Also, while relay selection according to incomplete CSI is diversity suboptimal compared to relay selection based on full CSI, the loss in average throughput is not too significant. This is a consequence of the dominance of geometry over fast fading.

Accounting-related transmission issues

International Nuclear Information System (INIS)

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

1999-01-01

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

A Meta-Analysis of Two Decades of Sustainability Accounting Literature

DEFF Research Database (Denmark)

Murthy, Vijaya; Parisi, Cristiana

extends upon the previous literature reviews, by extending the scope and the time frame. The paper seeks to make a particular contribution with an objective to consider the state of what is more often now described as ‘sustainability accounting research’ (SAR). In this paper we provide a general view......The purpose of this article is to examine the literature on sustainability accounting research (SAR), by performing a meta-analysis of literature and critiquing of SAR articles in selected accounting journals covering twenty years: the period 1993-2012 inclusive. We conduct a descriptive meta......-analysis of 473 SAR articles, published in ten top ranked managerial accounting journals providing a global perspective of the field. We use a method previously employed in various other fields, to select and classify the academic articles. Our findings show that SAR has been consistently developing...

Cash Advance Accounting: Accounting Regulations and Practices

Directory of Open Access Journals (Sweden)

Aristita Rotila

2012-12-01

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

Effects of Actor-Network Theory in Accounting Research

DEFF Research Database (Denmark)

Justesen, Lise Nederland; Mouritsen, Jan

2011-01-01

Purpose – This paper aims to discuss how Bruno Latour's version of actor-network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes the form...

Political accountability and autonomous weapons

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James Igoe Walsh

2015-09-01

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

Mental Accounting and Economic Behaviour

NARCIS (Netherlands)

Antonides, Gerrit; Ranyard, Rob

2017-01-01

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

Cost-effectiveness of rotavirus immunization in Indonesia taking breastfeeding patterns into account

NARCIS (Netherlands)

Suwantika, A.A.; Tu, H.A.T.; Postma, M.J.

2012-01-01

OBJECTIVES: This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. METHODS: An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current

Effectiveness of Pavement Management System and its Effects to the Closing of Final Account in Construction Project in Malaysia

Science.gov (United States)

Zakaria, Zarabizan; Ismail, Syuhaida; Yusof, Aminah Md

2013-04-01

Federal roads maintenance needs a systematic and effective mechanism to ensure that the roads are in good condition and provide comfort to the road user. In implementing effective maintenance, budget is main the factor limiting this endeavor. Thus Public Works Department (PWD) Malaysia used Highway Development and Management (HDM-4) System to help the management of PWD Malaysia in determining the location and length of the road to be repaired according to the priority based on its analysis. For that purpose, PWD Malaysia has applied Pavement Management System (PMS) which utilizes HDM-4 as the analysis engine to conduct technical and economic analysis in generating annual work programs for pavement maintenance. As a result, a lot of feedback and comment have been received from Supervisory and Roads Maintenance Unit (UPPJ) Zonal on the accuracy of the system output and problems that arise in the closing of final account. Therefore, the objective of this paper is to evaluate current system accuracy in terms of generating the annual work program for periodic pavement maintenance, to identify factors contributing to the system inaccuracy in selecting the location and length of roads that require for treatment and to propose improvement measures for the system accuracy. The factors affecting the closing of final account caused by result received from the pavement management system are also defined. The scope of this paper is on the existing HDM-4 System which cover four states specifically Perlis, Selangor, Kelantan and Johor which is analysed via the work program output data for the purpose of evaluating the system accuracy. The method used in this paper includes case study, interview, discussion and analysis of the HDM-4 System output data. This paper has identified work history not updated and the analysis is not using the current data as factors contributing to the system accuracy. From the result of this paper, it is found that HDM-4's system accuracy used by PWD

Risk Attitudes, Sample Selection and Attrition in a Longitudinal Field Experiment

DEFF Research Database (Denmark)

Harrison, Glenn W.; Lau, Morten Igel

with respect to risk attitudes. Our design builds in explicit randomization on the incentives for participation. We show that there are significant sample selection effects on inferences about the extent of risk aversion, but that the effects of subsequent sample attrition are minimal. Ignoring sample...... selection leads to inferences that subjects in the population are more risk averse than they actually are. Correcting for sample selection and attrition affects utility curvature, but does not affect inferences about probability weighting. Properly accounting for sample selection and attrition effects leads...... to findings of temporal stability in overall risk aversion. However, that stability is around different levels of risk aversion than one might naively infer without the controls for sample selection and attrition we are able to implement. This evidence of “randomization bias” from sample selection...

Fair Value Accounting and the Cost of Equity Capital: The Moderating Effect of Risk Disclosure

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Dignah Ashwag

2017-01-01

Full Text Available Evidence thus far suggests fair value accounting poses risk and affects firms’ returns in some ways. This research, on a sample of Asian banks, improves the understanding of the information risk effect of fair value accounting by examining the moderating role of risk disclosure in the relationship between fair value accounting and the cost of equity capital. The results from a generalised method of moments on dynamic panel data analysis, show that risk disclosure mitigates the asymmetric information problem. Thus the findings contribute towards the standard setters’ effort in improving the practice of fair value accounting, and suggest that there are benefits in mandating disclosure especially for banks.

Book Review : Social and Environmental Accounting

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Lee C. Moerman

2010-09-01

Full Text Available This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute; and SueGray, Research Fellow and Administrator of CSEAR. The books trace 40 years of development of social andenvironmental accounting (SEA through the reproduction of 80 key articles across the four volumes. Thepublication coincides with concerns and reporting challenges driven largely by the increase in size andinfluence of the corporate entity and global capitalism (Gray, Bebbington & Gray 2010. The editorsintertwine two strands of thought: the need for corporations to expand the scope of responsibility andaccountability relationships; and the consideration of sustainability in the face of environmental uncertainty.Social and environmental accounting; SEA; Book reviewsThis journal

Equations for effective nuclear fields taking account of 2p2h configurations

International Nuclear Information System (INIS)

Kamerdzhiev, S.P.

1977-01-01

Equations taking into account 1p1h and 2p2h configurations were obta+ned by means of effective fields in the nucleus. The consideration is restricted by the even-even Fermi system only with particle-hole interaction and by the first order with respect to an external field, which corresponds to the case of an even-even nucleus without pairing in a weak external field. The principal results of the investigation are as follows: a set of equations for effective fields V 2 and V 4 is obtained by the Green function method; the solutxon of the set makes it possible to consider 1p1h and 2p2h configurations consecutively and dispense with the Hartree-Fock self-consistence. The equations for V 2 and V 4 can be used to obtain quantum equations taking into account 2p2h configurations and their effect on 1p1h states. Allowance for integration regions far removed from the Fermi surface results in the appearance of the V 4 0 seed portion in the V 4 effective field. Taking into account 2p2h configurations at V 4 0 not equal to 0 changes the form of the seed multipole operator of a nucleus; a new term appears in the expression for transition probability. As a rule, the V 4 0 value was neglected in investigations dealing with the 2p2h configuration

Confounder selection in environmental epidemiology: Assessment of health effects of prenatal mercury exposure

DEFF Research Database (Denmark)

Budtz-Jørgensen, Esben; Keiding, Niels; Grandjean, Philippe

2007-01-01

PURPOSE: The purpose of the study is to compare different approaches to the identification of confounders needed for analyzing observational data. Whereas standard analysis usually is conducted as if the confounders were known a priori, selection uncertainty also must be taken into account. METHO...

Dissociating action-effect activation and effect-based response selection.

Science.gov (United States)

Schwarz, Katharina A; Pfister, Roland; Wirth, Robert; Kunde, Wilfried

2018-05-25

Anticipated action effects have been shown to govern action selection and initiation, as described in ideomotor theory, and they have also been demonstrated to determine crosstalk between different tasks in multitasking studies. Such effect-based crosstalk was observed not only in a forward manner (with a first task influencing performance in a following second task) but also in a backward manner (the second task influencing the preceding first task), suggesting that action effect codes can become activated prior to a capacity-limited processing stage often denoted as response selection. The process of effect-based response production, by contrast, has been proposed to be capacity-limited. These observations jointly suggest that effect code activation can occur independently of effect-based response production, though this theoretical implication has not been tested directly at present. We tested this hypothesis by employing a dual-task set-up in which we manipulated the ease of effect-based response production (via response-effect compatibility) in an experimental design that allows for observing forward and backward crosstalk. We observed robust crosstalk effects and response-effect compatibility effects alike, but no interaction between both effects. These results indicate that effect activation can occur in parallel for several tasks, independently of effect-based response production, which is confined to one task at a time. Copyright © 2018 Elsevier B.V. All rights reserved.

The influence of some selected variables from accounting system on profit or loss of agricultural companies in the Slovak republic

Directory of Open Access Journals (Sweden)

Alexandra Ferenczi Vaňová

2017-01-01

Full Text Available 1024x768 The article presents the influence assessment of significance of some selected variables from the entrepreneurs' accounting system on the achieved profit or loss of the agricultural companies in the Slovak Republic. Accounting information serves as an active tool for internal users for operational as well as strategic company management, and for external users the information is determined as legally binding output information which is a subject to disclosure. Individual financial statements of assessed agricultural companies are considered to be the relevant source of information. Agricultural companies are represented by commercial companies and agricultural cooperatives. Profit or loss after income tax presents the final complex effect of economic company's performance. The existence and development of companies is conditioned by assets which amount and structure depend on focus and the range of subject activity but as well as on specific factors set by the production process in the agricultural primary production. The increase in liabilities is notable by the influence of unsufficient amount of own company funding sources, mainly the increase in trade payables. The continuance of company reproduction process is secured by a bank loan drawdown. The income situation of companies of agricultural primary production is favourably influenced by the subsidies of non-investment character. During the observed period of years 2004 - 2014 the examined variables were assessed by means of statistical methods. The obtained results of rate determination of statistical correlation between selected variables by means of classical canonical analysis and non-parametric correlation analysis secured that in the assessed group of companies all analysed variables influenced statistically significantly profit or loss after income tax, mainly the total value of assets and non-investment subsidies, except for years 2010, 2012 a 2013, when the statistically

Effects of memory rehearsal on driver performance: experiment and theoretical account.

Science.gov (United States)

Salvucci, Dario D; Beltowska, Joanna

2008-10-01

We report an experiment and a theoretical analysis concerning the effects of an exclusively cognitive task, specifically a memory rehearsal task, on driver performance. Although recent work on driver distraction has elucidated the sometimes significant effects of cognitive processing on driver performance, these studies have typically mixed cognitive with perceptual and motor processing, making it difficult to isolate the effects of cognitive processing alone. We asked participants to drive in a driving simulator during only the rehearsal stage of a serial-recall memory task while we measured their ability to maintain a central lane position and respond to the illumination of a lead vehicle's brake lights. Memory rehearsal significantly affected drivers' steering performance as measured by lateral deviation from lane center, and it also significantly affected drivers' response time to the braking stimulus for the higher load memory task. These results lend support to a theoretical account of cognitive distraction provided by threaded cognition theory in terms of a cognitive bottleneck in procedural processing, and they also suggest that consideration of task urgency may be important in accounting for performance trade-offs among concurrent tasks. The experiment augments the current understanding of cognitive driver distraction and suggests that even exclusively cognitive secondary tasks may sometimes affect driver performance.

From demand driven contractor selection towards value driven contractor selection

NARCIS (Netherlands)

Walraven, A.R.; Vries, de B.

2009-01-01

The procurement of a construction contractor should consider more aspects than only cost or price. Taking value and price into account to select the ‘best value for money’ bid results in adopting a structured multicriteria approach. An alternative contractor selection method is presented, which

Cost-effectiveness of rotavirus immunization in Indonesia : Taking breastfeeding patterns into account

NARCIS (Netherlands)

Suwantika, Auliya A.; Tu, Hong Anh T.; Postma, Maarten J.

2013-01-01

Objective: This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. Method: An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current situation

Optimal selective renewal policy for systems subject to propagated failures with global effect and failure isolation phenomena

International Nuclear Information System (INIS)

Maaroufi, Ghofrane; Chelbi, Anis; Rezg, Nidhal

2013-01-01

This paper considers a selective maintenance policy for multi-component systems for which a minimum level of reliability is required for each mission. Such systems need to be maintained between consecutive missions. The proposed strategy aims at selecting the components to be maintained (renewed) after the completion of each mission such that a required reliability level is warranted up to the next stop with the minimum cost, taking into account the time period allotted for maintenance between missions and the possibility to extend it while paying a penalty cost. This strategy is applied to binary-state systems subject to propagated failures with global effect, and failure isolation phenomena. A set of rules to reduce the solutions space for such complex systems is developed. A numerical example is presented to illustrate the modeling approach and the use of the reduction rules. Finally, the Monte-Carlo simulation is used in combination with the selective maintenance optimization model to deal with a number of successive missions

Strategic Management Accounting Corporate Objective and ...

African Journals Online (AJOL)

No organisation operates without a focus and this focus can be termed objective or goal; which should be clearly slated. This study therefore looked at Strategic Management Accounting Corporate Strategy and Production objectives. The study samples are selected manufacturing firms in Port Harcourt. Questionnaires were ...

Selection dramatically reduces effective population size in HIV-1 infection

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Mittler John E

2008-05-01

Full Text Available Abstract Background In HIV-1 evolution, a 100–100,000 fold discrepancy between census size and effective population size (Ne has been noted. Although it is well known that selection can reduce Ne, high in vivo mutation and recombination rates complicate attempts to quantify the effects of selection on HIV-1 effective size. Results We use the inbreeding coefficient and the variance in allele frequency at a linked neutral locus to estimate the reduction in Ne due to selection in the presence of mutation and recombination. With biologically realistic mutation rates, the reduction in Ne due to selection is determined by the strength of selection, i.e., the stronger the selection, the greater the reduction. However, the dependence of Ne on selection can break down if recombination rates are very high (e.g., r ≥ 0.1. With biologically likely recombination rates, our model suggests that recurrent selective sweeps similar to those observed in vivo can reduce within-host HIV-1 effective population sizes by a factor of 300 or more. Conclusion Although other factors, such as unequal viral reproduction rates and limited migration between tissue compartments contribute to reductions in Ne, our model suggests that recurrent selection plays a significant role in reducing HIV-1 effective population sizes in vivo.

Accounting for Framing-Effects - an informational approach to intensionality in the Bolker-Jeffrey decision model

OpenAIRE

Bourgeois-Gironde , Sacha; Giraud , Raphaël

2005-01-01

We suscribe to an account of framing-effects in decision theory in terms of an inference to a background informationa by the hearer when a speaker uses a certain frame while other equivalent frames were also available. This account was sketched by Craig McKenzie. We embed it in Bolker-Jeffrey decision model (or logic of action) - one main reason of this is that this latter model makes preferences bear on propositions. We can deduce a given anomaly or cognitive bias (namely framing-effects) in...

THE MANAGEMENT ACCOUNTING TOOLS AND THE INTEGRATED REPORTING

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Gabriel JINGA

2015-04-01

Full Text Available During the recent years the stakeholders are asking for other pieces of information to be published along with the financial one, such as risk reporting, intangibles, social and environmental accounting. The type of corporate reporting which incorporates the elements enumerated above is the integrated reporting. In this article, we argue that the information disclosed in the integrated reports is prepared by the management accounting, not only by the financial accounting. Thus, we search for the management accounting tools which are used by the companies which prepare integrated reports. In order to do this, we analytically reviewed all the reports available on the website of a selected company. Our results show that the company is using most of the management accounting tools mentioned in the literature review part.

Procreative altruism: beyond individualism in reproductive selection.

Science.gov (United States)

Douglas, Thomas; Devolder, Katrien

2013-08-01

Existing debate on procreative selection focuses on the well-being of the future child. However, selection decisions can also have significant effects on the well-being of others. Moreover, these effects may run in opposing directions; some traits conducive to the well-being of the selected child may be harmful to others, whereas other traits that limit the child's well-being may preserve or increase that of others. Prominent selection principles defended to date instruct parents to select a child, of the possible children they could have, likely to have a good (or nonbad) life, but they do not instruct parents to independently take the well-being of others into account. We refer to these principles as individualistic selection principles. We propose a new selection principle-Procreative Altruism-according to which parents have significant moral reason to select a child whose existence can be expected to contribute more to (or detract less from) the well-being of others than any alternative child they could have. We present the case for adopting Procreative Altruism alongside any of the major individualistic selection principles proposed to date and defend this two-principle model against a range of objections.

The Accounting Treatment of Asset Depreciation and the Impact on Result

OpenAIRE

Marilena Roxana Zuca

2013-01-01

The users of the financial statements have long been limited to perusing the loss and profit account to find out information about the accounting result. It has been considered the most significant indicator to measure the performance of a company, without taking into account, however, the relevance of such information. The accounting result is the result of the free choice on accounting policies of companies and leads to an increase or decrease of this result. It is difficult to select th...

A Social Accountable Model for Medical Education System in Iran: A Grounded-Theory

Directory of Open Access Journals (Sweden)

Mohammadreza Abdolmaleki

2017-10-01

Full Text Available Social accountability has been increasingly discussed over the past three decades in various fields providing service to the community and has been expressed as a goal for various areas. In medical education system, like other social accountability areas, it is considered as one of the main objectives globally. The aim of this study was to seek a social accountability theory in the medical education system that is capable of identifying all the standards, norms, and conditions within the country related to the study subject and recognize their relationship. In this study, a total of eight experts in the field of social accountability in medical education system with executive or study experience were interviewedpersonally. After analysis of interviews, 379 codes, 59 secondary categories, 16 subcategories, and 9 main categories were obtained. The resulting data was collected and analyzed at three levels of open coding, axial coding, and selective coding in the form of grounded theory study of “Accountability model of medical education in Iran”, which can be used in education system’s policies and planning for social accountability, given that almost all effective components of social accountability in highereducation health system with causal and facilitator associations were determined.Keywords: SOCIAL ACCOUNTABILITY, COMMUNITY–ORIENTED MEDICINE, COMMUNITY MEDICINE, EDUCATION SYSTEM, GROUNDED THEORY

Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy

Directory of Open Access Journals (Sweden)

Burlan Svitlana A.

2017-03-01

Full Text Available The main problem aspects of building an effective system of accounting and control at the strategic level of the enterprise are considered. The guidelines for the formation and management of this system in the modern business environment are outlined. The principles of ensuring effectiveness of the accounting and control of implementation of the enterprise development strategy are defined. Taking into account the identified problems of formation of accounting and control support for the implementation of the enterprise development strategy, a list of preconditions of the effective use of accounting and control tools in the strategic management of a modern enterprise is formulated. It is characterized by the focus on promoting the strategic management process and assessing the achievement of long-term objectives of the enterprise; orientation on processes and actions in terms of creation of cost of the enterprise and its production; identification of the cost-accounting factors having a long-term impact on the performance of the enterprise; interpretation of information on intangible resources as information of strategic significance; use of non-financial measures in the assessment of its processes and performance; comprehensive and flexible use of various approaches and methods of management accounting and control.

Social Accountable Medical Education: A concept analysis.

Science.gov (United States)

Abdolmaleki, Mohammadreza; Yazdani, Shahram; Momeni, Sedigheh; Momtazmanesh, Nader

2017-07-01

Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. In this study, the modified version of McKenna's approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system.

Supporting the material control and accountancy system with physical protection system features

International Nuclear Information System (INIS)

Miyoshi, D.S.; Caskey, D.L.; Olson, C.E.

1984-01-01

Most physical security functions can be accomplished by a range of alternative features. Careful design can provide comparable levels of security regardless of which option is chosen, albeit with possible differences in cost and efficiency. However, the effectiveness and especially the cost and efficiency of the material control and accounting system may be strongly influenced by the selection of a particular design approach to physical security. In this paper, a series of examples are cited to illustrate the effects that particular physical protection design choices may have. The examples have been chosen from several systems engineering projects at facilities within the DOE nuclear community. These examples are generalized, and a series of design principles are proposed for integrating physical security with MC and A by appropriate selection of alternative features

Spin-selective depopulation of triplet sublevels in rapidly rotating triplet exciplexes detected by a heavy-atom-induced magnetic field effect

OpenAIRE

Steiner, Ulrich

1980-01-01

A mechanism is presented explaining a reported heavy-atom-induced magnetic field effect as a consequence of non-equilibrium triplet sublevel population in an intermediate exciplex. The triplet exciplex spin polarization is induced by sub-level-selective intersystem crossing from the exciplex triplet to its singlet ground state and is decreased by an external magnetic field. The theory accounts almost quantitatively for the observed influence of magnetic field strength and heavy-atom substitue...

Cost accounting at GKSS

International Nuclear Information System (INIS)

Hinz, R.

1979-01-01

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

Vom "Deficit Accounting" zum "Generational Accounting ": Eine Anwendung für die Schweiz

OpenAIRE

Stefan Felder

1997-01-01

The stance of fiscal policy is commonly assessed by the size of the annual budget deficit and public debt. Both indices fail, however, to correctly reflect the long run financial burden of government programs such as social security. An alternative to "deficit accounting" is "generational accounting" which in particular reveals the intergenerational distribution effect of government legislation. The present paper applies generational accounting on the pay-as-you-go financed part of old age pe...

Radiation protection in the age of accountability - measuring our effectiveness

International Nuclear Information System (INIS)

Hutchinson, D.E.

1993-01-01

Effectiveness and accountability were catch-words of the 1980s for public and private enterprises. This mood has persisted into the current decade and radiation protection authorities have not escaped the organisational microscope. But whereas simple models and measures of effectiveness can be applied to most private companies and government agencies, organisations in the regulatory and preventative health areas cannot be assessed by the same criteria. These organisations are fundamentally different because their primary objective is one of minimisation. This paper looks at options for measuring and reporting the effectiveness of radiation protection organisations. Some performance indicators are proposed and evaluated. The intention is not, however, to present a 'solution' to this apparently vexing problem. Indeed, the answer may be that there is none. 11 refs., 4 figs

Effects of Board of Directors' Characteristics on the Quality of Accounting Information in Brazil

Directory of Open Access Journals (Sweden)

Luciana Holtz

2014-12-01

Full Text Available One of the board of directors' responsibilities is to monitor the quality of information disclosed in financial reports. The board's structural and compositional characteristics can affect the quality of reported accounting information. The aim of this study was to investigate the effects of the board's structural and compositional characteristics on the quality of accounting information of companies listed on the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadorias e Futuros - BM&FBovespa. Specifically, the characteristics studied were the size and independence of the board of directors and separation of the roles of chairman and executive director. Accounting information relevance and earnings informativeness were used as proxies for the quality of accounting information. The sample included non-financial companies listed on the BM&FBovespa with annual stock market liquidity higher than 0.001, covering the period from 2008–2011. Data were collected from the Economática® database and directly from companies' annual reports and reference forms available on the Securities Commission (Comissão de Valores Mobiliários - CVM or BM&FBovespawebsites. Data analysis was undertaken using the multiple regression technique for calculating the models of accounting information relevance and earnings informativeness. The results reveal that, for companies that trade stocks on the BM&FBovespa in the Brazilian market, the characteristics of board independence and separation of the roles of chairman and executive director positively influence the quality of reported accounting information, specifically regarding the relevance of equity. Earnings informativeness is positively affected by board independence and negatively affected by larger board size (more than nine members. Overall, the results corroborate international studies such as those of Vafeas (2000, Firth, Fung, and Rui (2007, Ahmed, Hossain, and Adams (2006 and

A full Bayes before-after study accounting for temporal and spatial effects: Evaluating the safety impact of new signal installations.

Science.gov (United States)

Sacchi, Emanuele; Sayed, Tarek; El-Basyouny, Karim

2016-09-01

Recently, important advances in road safety statistics have been brought about by methods able to address issues other than the choice of the best error structure for modeling crash data. In particular, accounting for spatial and temporal interdependence, i.e., the notion that the collision occurrence of a site or unit times depend on those of others, has become an important issue that needs further research. Overall, autoregressive models can be used for this purpose as they can specify that the output variable depends on its own previous values and on a stochastic term. Spatial effects have been investigated and applied mostly in the context of developing safety performance functions (SPFs) to relate crash occurrence to highway characteristics. Hence, there is a need for studies that attempt to estimate the effectiveness of safety countermeasures by including the spatial interdependence of road sites within the context of an observational before-after (BA) study. Moreover, the combination of temporal dynamics and spatial effects on crash frequency has not been explored in depth for SPF development. Therefore, the main goal of this research was to carry out a BA study accounting for spatial effects and temporal dynamics in evaluating the effectiveness of a road safety treatment. The countermeasure analyzed was the installation of traffic signals at unsignalized urban/suburban intersections in British Columbia (Canada). The full Bayes approach was selected as the statistical framework to develop the models. The results demonstrated that zone variation was a major component of total crash variability and that spatial effects were alleviated by clustering intersections together. Finally, the methodology used also allowed estimation of the treatment's effectiveness in the form of crash modification factors and functions with time trends. Copyright © 2016 Elsevier Ltd. All rights reserved.

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

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Koblyanska Olena

2018-03-01

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

Effects of prey abundance, distribution, visual contrast and morphology on selection by a pelagic piscivore

Science.gov (United States)

Hansen, Adam G.; Beauchamp, David A.

2014-01-01

Most predators eat only a subset of possible prey. However, studies evaluating diet selection rarely measure prey availability in a manner that accounts for temporal–spatial overlap with predators, the sensory mechanisms employed to detect prey, and constraints on prey capture.We evaluated the diet selection of cutthroat trout (Oncorhynchus clarkii) feeding on a diverse planktivore assemblage in Lake Washington to test the hypothesis that the diet selection of piscivores would reflect random (opportunistic) as opposed to non-random (targeted) feeding, after accounting for predator–prey overlap, visual detection and capture constraints.Diets of cutthroat trout were sampled in autumn 2005, when the abundance of transparent, age-0 longfin smelt (Spirinchus thaleichthys) was low, and 2006, when the abundance of smelt was nearly seven times higher. Diet selection was evaluated separately using depth-integrated and depth-specific (accounted for predator–prey overlap) prey abundance. The abundance of different prey was then adjusted for differences in detectability and vulnerability to predation to see whether these factors could explain diet selection.In 2005, cutthroat trout fed non-randomly by selecting against the smaller, transparent age-0 longfin smelt, but for the larger age-1 longfin smelt. After adjusting prey abundance for visual detection and capture, cutthroat trout fed randomly. In 2006, depth-integrated and depth-specific abundance explained the diets of cutthroat trout well, indicating random feeding. Feeding became non-random after adjusting for visual detection and capture. Cutthroat trout selected strongly for age-0 longfin smelt, but against similar sized threespine stickleback (Gasterosteus aculeatus) and larger age-1 longfin smelt in 2006. Overlap with juvenile sockeye salmon (O. nerka) was minimal in both years, and sockeye salmon were rare in the diets of cutthroat trout.The direction of the shift between random and non-random selection

Accounting for Chromatic Atmospheric Effects on Barycentric Corrections

Energy Technology Data Exchange (ETDEWEB)

Blackman, Ryan T.; Szymkowiak, Andrew E.; Fischer, Debra A.; Jurgenson, Colby A., E-mail: ryan.blackman@yale.edu [Department of Astronomy, Yale University, 52 Hillhouse Avenue, New Haven, CT 06511 (United States)

2017-03-01

Atmospheric effects on stellar radial velocity measurements for exoplanet discovery and characterization have not yet been fully investigated for extreme precision levels. We carry out calculations to determine the wavelength dependence of barycentric corrections across optical wavelengths, due to the ubiquitous variations in air mass during observations. We demonstrate that radial velocity errors of at least several cm s{sup −1} can be incurred if the wavelength dependence is not included in the photon-weighted barycentric corrections. A minimum of four wavelength channels across optical spectra (380–680 nm) are required to account for this effect at the 10 cm s{sup −1} level, with polynomial fits of the barycentric corrections applied to cover all wavelengths. Additional channels may be required in poor observing conditions or to avoid strong telluric absorption features. Furthermore, consistent flux sampling on the order of seconds throughout the observation is necessary to ensure that accurate photon weights are obtained. Finally, we describe how a multiple-channel exposure meter will be implemented in the EXtreme PREcision Spectrograph (EXPRES).

Effects of Mode of Target Task Selection on Learning about Plants in a Mobile Learning Environment: Effortful Manual Selection versus Effortless QR-Code Selection

Science.gov (United States)

Gao, Yuan; Liu, Tzu-Chien; Paas, Fred

2016-01-01

This study compared the effects of effortless selection of target plants using quick respond (QR) code technology to effortful manual search and selection of target plants on learning about plants in a mobile device supported learning environment. In addition, it was investigated whether the effectiveness of the 2 selection methods was…

Team-oriented leadership: the interactive effects of leader group prototypicality, accountability, and team identification.

Science.gov (United States)

Giessner, Steffen R; van Knippenberg, Daan; van Ginkel, Wendy; Sleebos, Ed

2013-07-01

We examined the interactive effects of leader group prototypicality, accountability, and team identification on team-oriented behavior of leaders, thus extending the social identity perspective on leadership to the study of leader behavior. An experimental study (N = 152) supported our hypothesis that leader accountability relates more strongly to team-oriented behavior for group nonprototypical leaders than for group prototypical leaders. A multisource field study with leaders (N = 64) and their followers (N = 209) indicated that this interactive effect is more pronounced for leaders who identify more strongly with their team. We discuss how these findings further develop the social identity analysis of leadership. PsycINFO Database Record (c) 2013 APA, all rights reserved.

Outputs as Educator Effectiveness in the United States: Shifting towards Political Accountability

Science.gov (United States)

Piro, Jody S.; Mullen, Laurie

2013-01-01

The definition of educator effectiveness is being redefined by econometric modeling to evidence student achievement on standardized tests. While the reasons that econometric frameworks are in vogue are many, it is clear that the strength of such models lie in the quantifiable evidence of student learning. Current accountability models frame…

Concentrations of antibiotics predicted to select for resistant bacteria: Proposed limits for environmental regulation.

Science.gov (United States)

Bengtsson-Palme, Johan; Larsson, D G Joakim

2016-01-01

There are concerns that selection pressure from antibiotics in the environment may accelerate the evolution and dissemination of antibiotic-resistant pathogens. Nevertheless, there is currently no regulatory system that takes such risks into account. In part, this is due to limited knowledge of environmental concentrations that might exert selection for resistant bacteria. To experimentally determine minimal selective concentrations in complex microbial ecosystems for all antibiotics would involve considerable effort. In this work, our aim was to estimate upper boundaries for selective concentrations for all common antibiotics, based on the assumption that selective concentrations a priori need to be lower than those completely inhibiting growth. Data on Minimal Inhibitory Concentrations (MICs) were obtained for 111 antibiotics from the public EUCAST database. The 1% lowest observed MICs were identified, and to compensate for limited species coverage, predicted lowest MICs adjusted for the number of tested species were extrapolated through modeling. Predicted No Effect Concentrations (PNECs) for resistance selection were then assessed using an assessment factor of 10 to account for differences between MICs and minimal selective concentrations. The resulting PNECs ranged from 8 ng/L to 64 μg/L. Furthermore, the link between taxonomic similarity between species and lowest MIC was weak. This work provides estimated upper boundaries for selective concentrations (lowest MICs) and PNECs for resistance selection for all common antibiotics. In most cases, PNECs for selection of resistance were below available PNECs for ecotoxicological effects. The generated PNECs can guide implementation of compound-specific emission limits that take into account risks for resistance promotion. Copyright © 2015 The Authors. Published by Elsevier Ltd.. All rights reserved.

Compatibility of sportswomen at selection in commands on group exercises of artistic gymnastics accounting their functional condition

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O.S. Kozhanova

2013-02-01

Full Text Available The degree of trained and predisposition of work is certain from data of mechanisms of energy-supply of sportswomen. 40 students took part in research. The degree of trained sportswomen was determined on results a vectorcardiography. On the level of functional possibilities of heart of sportswomen were up-diffused on three groups. It was set that most corresponds the specific of group exercises the first group of gymnasts the heart of which is in a greater degree predispositioned to implementation of loadings of anaerobic and mixed orientation. The first group of sportswomen is characterized optimum accordance of processes depolarization and repolarization of ventricles and normal functioning of auricles. For the sportswomen of this group a heart works in the economical mode without tension. It is set that the account of compatible functionality at a selection in commands on group exercises comes forward the factor of increase of efficiency of competition activity of sportswomen.

EQUALIZATION OF RESULTS ACCOUNTING POLICIES

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Florentina MOISESCU

2014-06-01

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

Studi Banding Penyusunan Laporan Keuangan Dengan Metode Historical Cost Accounting Dan General Price Level Accounting Pada Masa Inflasi

OpenAIRE

Kodrat, David Sukardi

2006-01-01

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

OpenAIRE

David Sukardi Kodrat

2006-01-01

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

Managing global accounts.

Science.gov (United States)

Yip, George S; Bink, Audrey J M

2007-09-01

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

Inter-assembly gap deviations in VVER-1000: Accounting for effects on engineering margin factors

Energy Technology Data Exchange (ETDEWEB)

Shishkov, Lev; Gorodkov, Sergey; Mikailov, Eldar; Sukhino-Khomenko, Evgenia [Nuclear Research Centre ' ' Kurchatov Institute' ' , Moscow (Russian Federation)

2015-09-15

Jacketless fuel assemblies change their form in the course of operation. Often they bow lengthwise. Primarily, these fuel assembly (FA) bows threaten to reduce the control rods' fall rate, but at the same time they change (e.g. increase) the amount of moderator in inter-assembly gaps, thus producing additional power surges. Gap sizes vary randomly and their impact is accounted for with the help of engineering margin factors. For VVER-1000, this account of engineering margin factors increases the fuel component of electricity generation cost by 3 - 5 %, and a half of this increase is due to inter- assembly gap variations. This paper discusses the technique used to account for the impact produced by these gaps on fuel rod power; gives numerical values of sensitivity factors for power variations vs. gap sizes depending on the computational model assumed; and discusses the interference of gap effects and the account of power and coolant temperature feedbacks.

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

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Valentin Gabriel CRISTEA

2017-05-01

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

The impact of stroke unit care on outcome in a Scottish stroke population, taking into account case mix and selection bias.

Science.gov (United States)

Turner, Melanie; Barber, Mark; Dodds, Hazel; Dennis, Martin; Langhorne, Peter; Macleod, Mary Joan

2015-03-01

Randomised trials indicate that stroke unit care reduces morbidity and mortality after stroke. Similar results have been seen in observational studies but many have not corrected for selection bias or independent predictors of outcome. We evaluated the effect of stroke unit compared with general ward care on outcomes after stroke in Scotland, adjusting for case mix by incorporating the six simple variables (SSV) model, also taking into account selection bias and stroke subtype. We used routine data from National Scottish datasets for acute stroke patients admitted between 2005 and 2011. Patients who died within 3 days of admission were excluded from analysis. The main outcome measures were survival and discharge home. Multivariable logistic regression was used to estimate the OR for survival, and adjustment was made for the effect of the SSV model and for early mortality. Cox proportional hazards model was used to estimate the hazard of death within 365 days. There were 41 692 index stroke events; 79% were admitted to a stroke unit at some point during their hospital stay and 21% were cared for in a general ward. Using the SSV model, we obtained a receiver operated curve of 0.82 (SE 0.002) for mortality at 6 months. The adjusted OR for survival at 7 days was 3.11 (95% CI 2.71 to 3.56) and at 1 year 1.43 (95% CI 1.34 to 1.54) while the adjusted OR for being discharged home was 1.19 (95% CI 1.11 to 1.28) for stroke unit care. In routine practice, stroke unit admission is associated with a greater likelihood of discharge home and with lower mortality up to 1 year, after correcting for known independent predictors of outcome, and excluding early non-modifiable mortality. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

Is Black Hole Growth a Universal Process? Exploring Selection Effects in Measurements of AGN Accretion Rates and Host Galaxies.

Science.gov (United States)

Jones, Mackenzie

2018-01-01

At the center of essentially every massive galaxy is a monstrous black hole producing luminous radiation driven by the accretion of gas. By observing these active galactic nuclei (AGN) we may trace the growth of black holes across cosmic time. However, our knowledge of the full underlying AGN population is hindered by complex observational biases. My research aims to untangle these biases by using a novel approach to simulate the impact of selection effects on multiwavelength observations.The most statistically powerful studies of AGN to date come from optical spectroscopic surveys, with some reporting a complex relationship between AGN accretion rates and host galaxy characteristics. However, the optical waveband can be strongly influenced by selection effects and dilution from host galaxy star formation. I have shown that accounting for selection effects, the Eddington ratio distribution for optically-selected AGN is consistent with a broad power-law, as seen in the X-rays (Jones et al. 2016). This suggests that a universal Eddington ratio distribution may be enough to describe the full multiwavelength AGN population.Building on these results, I have expanded a semi-numerical galaxy formation simulation to include this straightforward prescription for AGN accretion and explicitly model selection effects. I have found that a simple model for AGN accretion can broadly reproduce the host galaxies and halos of X-ray AGN, and that different AGN selection techniques yield samples with very different host galaxy properties (Jones et al. 2017). Finally, I will discuss the capabilities of this simulation to build synthetic multiwavelength SEDs in order to explore what AGN populations would be detected with the next generation of observatories. This research is supported by a NASA Jenkins Graduate Fellowship under grant no. NNX15AU32H.

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

Science.gov (United States)

Pflueger, Dane

2015-04-23

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

Should Reformers Support Education Savings Accounts?

Science.gov (United States)

Ladner, Matthew; Smith, Nelson

2016-01-01

In this article, "Education Next" talks with Matthew Ladner and Nelson Smith on the topic of Education Savings Accounts (ESAs). ESAs apply the logic of school choice to the ever-expanding realm of education offerings. Rather than simply empowering families to select the school of their choice, ESAs provide families with most or all of…

Improving accountability in vaccine decision-making.

Science.gov (United States)

Timmis, James Kenneth; Black, Steven; Rappuoli, Rino

2017-11-01

Healthcare decisions, in particular those affecting entire populations, should be evidence-based and taken by decision-makers sharing broad alignment with affected stakeholders. However, criteria, priorities and procedures for decision-making are sometimes non-transparent, frequently vary considerably across equivalent decision-bodies, do not always consider the broader benefits of new health-measures, and therefore do not necessarily adequately represent the relevant stakeholder-spectrum. Areas covered: To address these issues in the context of the evaluation of new vaccines, we have proposed a first baseline set of core evaluation criteria, primarily selected by members of the vaccine research community, and suggested their implementation in vaccine evaluation procedures. In this communication, we review the consequences and utility of stakeholder-centered core considerations to increase transparency in and accountability of decision-making procedures, in general, and of the benefits gained by their inclusion in Multi-Criteria-Decision-Analysis tools, exemplified by SMART Vaccines, specifically. Expert commentary: To increase effectiveness and comparability of health decision outcomes, decision procedures should be properly standardized across equivalent (national) decision bodies. To this end, including stakeholder-centered criteria in decision procedures would significantly increase their transparency and accountability, support international capacity building to improve health, and reduce societal costs and inequity resulting from suboptimal health decision-making.

Selective control of attention supports the positivity effect in aging.

Science.gov (United States)

Sasse, Laura K; Gamer, Matthias; Büchel, Christian; Brassen, Stefanie

2014-01-01

There is emerging evidence for a positivity effect in healthy aging, which describes an age-specific increased focus on positive compared to negative information. Life-span researchers have attributed this effect to the selective allocation of cognitive resources in the service of prioritized emotional goals. We explored the basic principles of this assumption by assessing selective attention and memory for visual stimuli, differing in emotional content and self-relevance, in young and old participants. To specifically address the impact of cognitive control, voluntary attentional selection during the presentation of multiple-item displays was analyzed and linked to participants' general ability of cognitive control. Results revealed a positivity effect in older adults' selective attention and memory, which was particularly pronounced for self-relevant stimuli. Focusing on positive and ignoring negative information was most evident in older participants with a generally higher ability to exert top-down control during visual search. Our findings highlight the role of controlled selectivity in the occurrence of a positivity effect in aging. Since the effect has been related to well-being in later life, we suggest that the ability to selectively allocate top-down control might represent a resilience factor for emotional health in aging.

Social Accountable Medical Education: A concept analysis

Science.gov (United States)

ABDOLMALEKI, MOHAMMADREZA; YAZDANI, SHAHRAM; MOMENI, SEDIGHEH; MOMTAZMANESH, NADER

2017-01-01

Introduction: Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. Methods: In this study, the modified version of McKenna’s approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. Results: By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. Conclusion: According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system. PMID:28761884

Testing the Item-Order Account of Design Effects Using the Production Effect

Science.gov (United States)

Jonker, Tanya R.; Levene, Merrick; MacLeod, Colin M.

2014-01-01

A number of memory phenomena evident in recall in within-subject, mixed-lists designs are reduced or eliminated in between-subject, pure-list designs. The item-order account (McDaniel & Bugg, 2008) proposes that differential retention of order information might underlie this pattern. According to this account, order information may be encoded…

A realist synthesis of the effect of social accountability interventions on health service providers' and policymakers' responsiveness.

Science.gov (United States)

Lodenstein, Elsbet; Dieleman, Marjolein; Gerretsen, Barend; Broerse, Jacqueline Ew

2013-11-07

Accountability has center stage in the current post-Millennium Development Goals (MDG) debate. One of the effective strategies for building equitable health systems and providing quality health services is the strengthening of citizen-driven or social accountability processes. The monitoring of actions and decisions of policymakers and providers by citizens is regarded as a right in itself but also as an alternative to weak administrative accountability mechanisms, in particular in settings with poor governance. The effects of social accountability interventions are often based on assumptions and are difficult to evaluate because of their complex nature and context sensitivity. This study aims to review and assess the available evidence for the effect of social accountability interventions on policymakers' and providers' responsiveness in countries with medium to low levels of governance capacity and quality. For policymakers and practitioners engaged in health system strengthening, social accountability initiatives and rights-based approaches to health, the findings of this review may help when reflecting on the assumptions and theories of change behind their policies and interventions. Little is known about social accountability interventions, their outcomes and the circumstances under which they produce outcomes for particular groups or issues. In this study, social accountability interventions are conceptualized as complex social interventions for which a realist synthesis is considered the most appropriate method of systematic review. The synthesis is based on a preliminary program theory of social accountability that will be tested through an iterative process of primary study searches, data extraction, analysis and synthesis. Published and non-published (grey) quantitative and qualitative studies in English, French and Spanish will be included. Quality and validity will be enhanced by continuous peer review and team reflection among the reviewers. The

Design of forest rent accounting

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T.S. Osadcha

2016-12-01

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

Accounting providing of statistical analysis of intangible assets renewal under marketing strategy

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I.R. Polishchuk

2016-12-01

Full Text Available The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful life, the period of depreciation, residual value, depreciation method, reflection in the financial statements, a unit of account, revaluation, formation of fair value. The characteristic of factors affecting the accounting policies and determining the mechanism for evaluating the completeness and timeliness of intangible assets renewal is showed. The algorithm for selecting the method of intangible assets amortization is proposed. The knowledge base of statistical analysis of timeliness and completeness of intangible assets renewal in terms of the developed internal reporting is expanded. The statistical indicators to assess the effectiveness of the amortization policy for intangible assets are proposed. The marketing strategies depending on the condition and amount of intangible assets in relation to increasing marketing potential for continuity of economic activity are described.

EFFECT OF SODIUM PHOSPHATES ON SELECTED FOOD GRADE BACTERIA

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Stanislav Kráčmar

2011-04-01

Full Text Available The aim of this study was to examine the inhibitory effect in vitro of selected sodium phosphates (under the corporate names Hexa 68, Hexa 70, Trikrystal, FST, Pyro 52, KPS, Didi on selected gram-positive and gram-negative bacteria. Seven different concentrations of each phosphate were used. Sensitivity of the bacterial strains to phosphates was observed in broth supplemented with salts. In vitro was showed a negative effect of various phosphates on growth of selected gram-positive bacteria. Orthophosphates and diphosphates (pyrophosphates did not have significant inhibitory effect on tested bacteria at neutral pH. With the exception of phosphate Trikrystal has not been found in vitro significant inhibitory effects on gram-negative bacteria.doi:10.5219/141

Decision-directed materials-accounting procedures: an overview

International Nuclear Information System (INIS)

Shipley, J.P.

1981-01-01

With materials balances taken at intervals, methods for treating materials balance data and their use by safeguards decision-making are relatively straightforward. The emphasis on accounting in which balances may be drawn on a daily or weekly basis, raises anew questions in these two areas: (1) what is the most effective means of extracting the maximum amount of information; and (2) how should safeguards decision-makers use the results, and what impact does the decision process have on the analysis techniques. These questions lead to considering combinations of materials balances, which exposes a whole new set of concerns. For example, we must select the most appropriate combinations, which implies some consideration of possible diversion scenarios, such as abrupt or protracted. Control of the overall false-alarm rate is an important requisite of the composite procedure. Significant work has been done on loss estimators, but their role in the materials accounting decision process has only begun to be examined. Current criteria may require periodic statements with respect to materials loss; the analysis procedures must be structured to provide such information. This paper presents an overview of the current technology. Questions still to be answered are pointed out

Fictional citizens and real effects: accountability to citizens in competitive and monopolistic markets

NARCIS (Netherlands)

Meijer, A.J.; Schillemans, T.

2009-01-01

This paper evaluates the influence of market conditions – (semi) competitive versus monopolistic markets –on (the effects of) citizen accountability on public sector organisations. Empirical material from case studies in education, healthcare, social security and land registry in the Netherlands is

Relative Price Levels and Current Accounts: An Exploration

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Joshua Aizenman

2008-12-01

Full Text Available This paper studies the links between current accounts and relative price levels, finding that current account changes are associated with sizable future relative price levels effects. This is done in panel regressions of the Penn effect, adding a lagged current account/GDP and other explanatory variables. Higher GDP/ capita and a greater export share of manufacturing tend to mitigate the real exchange rate impact of lagged current accounts. Active management of current accounts may provide a powerful adjustment channel, mitigating the real exchange rate effects of volatile terms of trade, and may explain the growing proliferation of Sovereign Wealth Funds.

AID SELECTIVITY PRACTICE AND AID EFFECTIVENESS IN SUB-SAHARAN AFRICA

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Adeniyi Jimmy Adedokun

2017-09-01

Full Text Available Foreign aid strategies have undergone restructuring as donors adopt aid selectivity practice to improve aid effectiveness. This study investigates the impact of aid selectivity practice on aid effectiveness (aid-growth relationship in Sub-Saharan Africa (SSA and several groups of countries within SSA from 1980 to 2012. Employing system generalized methods of moments (system GMM technique; the study produces strong evidence that there is significant improvement in aid effectiveness due to aid selectivity practice.

Modeling the effect of selection history on pop-out visual search.

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Yuan-Chi Tseng

Full Text Available While attentional effects in visual selection tasks have traditionally been assigned "top-down" or "bottom-up" origins, more recently it has been proposed that there are three major factors affecting visual selection: (1 physical salience, (2 current goals and (3 selection history. Here, we look further into selection history by investigating Priming of Pop-out (POP and the Distractor Preview Effect (DPE, two inter-trial effects that demonstrate the influence of recent history on visual search performance. Using the Ratcliff diffusion model, we model observed saccadic selections from an oddball search experiment that included a mix of both POP and DPE conditions. We find that the Ratcliff diffusion model can effectively model the manner in which selection history affects current attentional control in visual inter-trial effects. The model evidence shows that bias regarding the current trial's most likely target color is the most critical parameter underlying the effect of selection history. Our results are consistent with the view that the 3-item color-oddball task used for POP and DPE experiments is best understood as an attentional decision making task.

NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE QUALITY OF ACCOUNTING INFORMATION38

OpenAIRE

Assist. Alina Rusu

2012-01-01

The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting information. In the normalization and accounting doctrine, criteria for defining the concept of quality of accounting information are not identical, their selection and ranking being different. Our res...

CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

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Cristina PRICHICI

2015-04-01

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

Cost-Effective Control of Infectious Disease Outbreaks Accounting for Societal Reaction

OpenAIRE

Fast, Shannon M.; Markuzon, Natasha; Gonzalez, Marta C.

2015-01-01

Background Studies of cost-effective disease prevention have typically focused on the tradeoff between the cost of disease transmission and the cost of applying control measures. We present a novel approach that also accounts for the cost of social disruptions resulting from the spread of disease. These disruptions, which we call social response, can include heightened anxiety, strain on healthcare infrastructure, economic losses, or violence. Methodology The spread of disease and social resp...

Can selection explain the protective effects of farming on asthma?

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Wijnand Eduard

2015-09-01

No healthy worker selection into farming was observed and changes in asthma prevalence due to early retirement were small. Selection effects are therefore unlikely to explain the protective effects of farming on asthma.

Selective control of attention supports the positivity effect in aging.

Directory of Open Access Journals (Sweden)

Laura K Sasse

Full Text Available There is emerging evidence for a positivity effect in healthy aging, which describes an age-specific increased focus on positive compared to negative information. Life-span researchers have attributed this effect to the selective allocation of cognitive resources in the service of prioritized emotional goals. We explored the basic principles of this assumption by assessing selective attention and memory for visual stimuli, differing in emotional content and self-relevance, in young and old participants. To specifically address the impact of cognitive control, voluntary attentional selection during the presentation of multiple-item displays was analyzed and linked to participants' general ability of cognitive control. Results revealed a positivity effect in older adults' selective attention and memory, which was particularly pronounced for self-relevant stimuli. Focusing on positive and ignoring negative information was most evident in older participants with a generally higher ability to exert top-down control during visual search. Our findings highlight the role of controlled selectivity in the occurrence of a positivity effect in aging. Since the effect has been related to well-being in later life, we suggest that the ability to selectively allocate top-down control might represent a resilience factor for emotional health in aging.

Dissociating the two faces of selective memory retrieval.

Science.gov (United States)

Dobler, Ina M; Bäuml, Karl-Heinz T

2012-07-01

Research in the past four decades has repeatedly shown that selective retrieval of some (non-target) memories can impair subsequent retrieval of other (target) information, a finding known as retrieval-induced forgetting. More recently, however, there is evidence that selective retrieval can both impair and enhance recall of related memories (K-H. T. Bäuml & Samenieh, 2010). To identify possible experimental dissociations between the detrimental and the beneficial effects of memory retrieval, we examined retrieval dynamics in listwise directed forgetting, varying the delay between preceding non-target and subsequent target recall. When target recall immediately followed non-target recall, we replicated the prior work and found detrimental effects of memory retrieval on to-be-remembered items but beneficial effects on to-be-forgotten items. In contrast, when a delay was introduced between non-target and target recall, the detrimental effects were present but the beneficial effects were absent. The results demonstrate a first experimental dissociation between the two effects of memory retrieval. They are consistent with a recent two-factor account of the two faces of selective memory retrieval.

A Behavior-Analytic Account of Motivational Interviewing

Science.gov (United States)

Christopher, Paulette J.; Dougher, Michael J.

2009-01-01

Several published reports have now documented the clinical effectiveness of motivational interviewing (MI). Despite its effectiveness, there are no generally accepted or empirically supported theoretical accounts of its effects. The theoretical accounts that do exist are mentalistic, descriptive, and not based on empirically derived behavioral…

The Effect of Moral Intensity on Ethical Decision Making in Accounting

Science.gov (United States)

Yang, Hui-Ling; Wu, Wei-Pang

2009-01-01

The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of…

National greenhouse-gas accounting for effective climate policy on international trade

Science.gov (United States)

Kander, Astrid; Jiborn, Magnus; Moran, Daniel D.; Wiedmann, Thomas O.

2015-05-01

National greenhouse-gas accounting should reflect how countries’ policies and behaviours affect global emissions. Actions that contribute to reduced global emissions should be credited, and actions that increase them should be penalized. This is essential if accounting is to serve as accurate guidance for climate policy. Yet this principle is not satisfied by the two most common accounting methods. Production-based accounting used under the Kyoto Protocol does not account for carbon leakage--the phenomenon of countries reducing their domestic emissions by shifting carbon-intensive production abroad. Consumption-based accounting (also called carbon footprinting) does not credit countries for cleaning up their export industries, and it also punishes some types of trade that could contribute to more carbon efficient production worldwide. We propose an improvement to consumption-based carbon accounting that takes technology differences in export sectors into account and thereby tends to more correctly reflect how national policy changes affect total global emissions. We also present empirical results showing how this new measure redraws the global emissions map.

Effective Connectivity from Early Visual Cortex to Posterior Occipitotemporal Face Areas Supports Face Selectivity and Predicts Developmental Prosopagnosia.

Science.gov (United States)

Lohse, Michael; Garrido, Lucia; Driver, Jon; Dolan, Raymond J; Duchaine, Bradley C; Furl, Nicholas

2016-03-30

selectivity. Furthermore, people with developmental prosopagnosia, a lifelong face recognition impairment, have reduced face selectivity in the posterior occipitotemporal face areas and left anterior temporal lobe. We show that this reduced face selectivity can be predicted by effective connectivity from early visual cortex to posterior occipitotemporal face areas. This study presents the first network-based account of how face selectivity arises in the human brain. Copyright © 2016 Lohse et al.

The Role of Moral Reasoning and Order Effects on Ethical Decision Making Ability: Novice vs. Experienced Accounting Students

DEFF Research Database (Denmark)

Pillalamarri, Sudarshan Kumar; Holm, Claus

that novice accounting students cannot differentiate between these two types of reasoning, but would exhibit order effects while making ethical decisions. One hundred forty graduate accounting students from universities in Denmark respond to an audit-specific DIT instrument, measuring prescriptive...... investigates the order effects of presentation of dilemmas on ethical decision making ability of novice and experienced accounting students. Rest (1979, 1983, 1991) categorizes moral reasoning into prescriptive reasoning i.e. consideration of what should ideally be done to resolve a particular ethical dilemma...... and deliberative reasoning i.e. consideration of what would actually be done in resolving ethical dilemmas. Because of lack of work experience, novice accounting students often do not face scenarios where there is a difference between their prescriptive and deliberative reasoning. This study hypothesizes...

Neuronal effects of nicotine during auditory selective attention.

Science.gov (United States)

Smucny, Jason; Olincy, Ann; Eichman, Lindsay S; Tregellas, Jason R

2015-06-01

Although the attention-enhancing effects of nicotine have been behaviorally and neurophysiologically well-documented, its localized functional effects during selective attention are poorly understood. In this study, we examined the neuronal effects of nicotine during auditory selective attention in healthy human nonsmokers. We hypothesized to observe significant effects of nicotine in attention-associated brain areas, driven by nicotine-induced increases in activity as a function of increasing task demands. A single-blind, prospective, randomized crossover design was used to examine neuronal response associated with a go/no-go task after 7 mg nicotine or placebo patch administration in 20 individuals who underwent functional magnetic resonance imaging at 3T. The task design included two levels of difficulty (ordered vs. random stimuli) and two levels of auditory distraction (silence vs. noise). Significant treatment × difficulty × distraction interaction effects on neuronal response were observed in the hippocampus, ventral parietal cortex, and anterior cingulate. In contrast to our hypothesis, U and inverted U-shaped dependencies were observed between the effects of nicotine on response and task demands, depending on the brain area. These results suggest that nicotine may differentially affect neuronal response depending on task conditions. These results have important theoretical implications for understanding how cholinergic tone may influence the neurobiology of selective attention.

[Silvicultural treatments and their selection effects].

Science.gov (United States)

Vincent, G

1973-01-01

Selection can be defined in terms of its observable consequences as the non random differential reproduction of genotypes (Lerner 1958). In the forest stands we are selecting during the improvements-fellings and reproduction treatments the individuals surpassing in growth or in production of first-class timber. However the silvicultural treatments taken in forest stands guarantee a permanent increase of forest production only in such cases, if they have been taken with respect to the principles of directional (dynamic) selection. These principles require that the trees determined for further growing and for forest regeneration are selected by their hereditary properties, i.e. by their genotypes.For making this selection feasible, our study deals with the genetic parameters and gives some examples of the application of the response, the selection differential, the heritability in the narrow and in the broad sense, as well as of the genetic and genotypic gain. On the strength of this parameter we have the possibility to estimate the economic success of several silvicultural treatments in forest stands.The mentioned examples demonstrate that the selection measures of a higher intensity will be manifested in a higher selection differential, in a higher genetic and genotypic gain and that the mentioned measures show more distinct effects in the variable populations - in natural forest - than in the population characteristic by a smaller variability, e.g. in many uniform artificially established stands.The examples of influences of different selection on the genotypes composition of population prove that genetics instructs us to differentiate the different genotypes of the same species and gives us at the same time a new criterions for evaluating selectional treatments. These criterions from economic point of view is necessary to consider in silviculture as advantageous even for the reason that we can judge from these criterions the genetical composition of forest stands

Econometric modelling of Serbian current account determinants: Jackknife Model Averaging approach

Directory of Open Access Journals (Sweden)

Petrović Predrag

2014-01-01

Full Text Available This research aims to model Serbian current account determinants for the period Q1 2002 - Q4 2012. Taking into account the majority of relevant determinants, using the Jackknife Model Averaging approach, 48 different models have been estimated, where 1254 equations needed to be estimated and averaged for each of the models. The results of selected representative models indicate moderate persistence of the CA and positive influence of: fiscal balance, oil trade balance, terms of trade, relative income and real effective exchange rates, where we should emphasise: (i a rather strong influence of relative income, (ii the fact that the worsening of oil trade balance results in worsening of other components (probably non-oil trade balance of CA and (iii that the positive influence of terms of trade reveals functionality of the Harberger-Laursen-Metzler effect in Serbia. On the other hand, negative influence is evident in case of: relative economic growth, gross fixed capital formation, net foreign assets and trade openness. What particularly stands out is the strong effect of relative economic growth that, most likely, reveals high citizens' future income growth expectations, which has negative impact on the CA.

Internal risks of factoring business: identification, cause-effect relationships, accounting and management aspects

Directory of Open Access Journals (Sweden)

I.M. Vygivska

2017-12-01

Full Text Available The article identifies the risks of the economic activity of a factoring company. The identified risks are divided into internal (fraud risk, credit risk, liquidity, nonpayment, staff, supplier's failure to meet the terms of the supply / factoring contract and external (legal, inflation, currency, interest, industry risks, country risk. The cause-effect relationships of the identified risks have been established. The content of information requests of the leading part of the factoring company, as well as the management subsystems (accounting, economic analysis, control and planning, and the direction of information flows between them (to manage the company's internal risks is determined. These proposals contribute to the improvement of accounting and analytical support for risk management of the factoring business, the choice of alternative risk management methods, the impact on their possible consequences, minimizing the negative impact of risks on the financial condition of the company, and establishing the effectiveness of factoring operations under risk.

OBJECTS IN KEPLER'S MIRROR MAY BE LARGER THAN THEY APPEAR: BIAS AND SELECTION EFFECTS IN TRANSITING PLANET SURVEYS

International Nuclear Information System (INIS)

Gaidos, Eric; Mann, Andrew W.

2013-01-01

Statistical analyses of large surveys for transiting planets such as the Kepler mission must account for systematic errors and biases. Transit detection depends not only on the planet's radius and orbital period, but also on host star properties. Thus, a sample of stars with transiting planets may not accurately represent the target population. Moreover, targets are selected using criteria such as a limiting apparent magnitude. These selection effects, combined with uncertainties in stellar radius, lead to biases in the properties of transiting planets and their host stars. We quantify possible biases in the Kepler survey. First, Eddington bias produced by a steep planet radius distribution and uncertainties in stellar radius results in a 15%-20% overestimate of planet occurrence. Second, the magnitude limit of the Kepler target catalog induces Malmquist bias toward large, more luminous stars and underestimation of the radii of about one-third of candidate planets, especially those larger than Neptune. Third, because metal-poor stars are smaller, stars with detected planets will be very slightly (<0.02 dex) more metal-poor than the target average. Fourth, uncertainties in stellar radii produce correlated errors in planet radius and stellar irradiation. A previous finding, that highly irradiated giants are more likely to have 'inflated' radii, remains significant, even accounting for this effect. In contrast, transit depth is negatively correlated with stellar metallicity even in the absence of any intrinsic correlation, and a previous claim of a negative correlation between giant planet transit depth and stellar metallicity is probably an artifact.

Accounting Issues: An Essay Series Part IX--Statement of Cash Flows

Science.gov (United States)

Laux, Judy

2009-01-01

This essay series, beginning with Laux [2007a], defends the proposition that eliminating the theoretical chapter from the principles level accounting course has weakened the introduction for students new to this subject, perhaps resulting in some adverse selection for the accounting profession. As a remedy, it offers concise theoretical articles…

18 CFR 33.5 - Proposed accounting entries.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Proposed accounting... § 33.5 Proposed accounting entries. If the applicant is required to maintain its books of account in... present proposed accounting entries showing the effect of the transaction with sufficient detail to...

INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

Directory of Open Access Journals (Sweden)

Berinde Sorin Romulus

2012-12-01

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

Empirical analysis of retirement pension and IFRS adoption effects on accounting information: glance at IT industry.

Science.gov (United States)

Kim, JeongYeon

2014-01-01

This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

Sink strengths of dislocations taking into account bulk recombination effects

International Nuclear Information System (INIS)

Steinbach, E.

1988-01-01

The applicability of the rate theory to describe radiation damage processes is closely associated with the calculation of the various sink strengths. In this connection the effect of bulk recombination is usually neglected, because of the complexity of the problem. For this reason we present in this paper, for the first time, by means of the rigorous elastic-field model of a dislocation embedded in a lossy continuum, analytic expressions for the diffusion flux of irradiation-induced point defects into a dislocation, taking into account the elastic interaction, additional sinks and higher order bulk recombination effects. The resulting self-consistent formulae for the dislocation sink strengths clearly demonstrate the importance of the bulk recombination for the micro-structures of irradiated materials. In conjunction with the Harwell computer code VS5 it became clear that this new dislocation bias also leads to a change in the macrostructural observables. The order of magnitude of this effect emphasizes that neglecting bulk recombination as a general principle is not justified

An Accounting Program Merit Pay Survey

Science.gov (United States)

Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.; Wagner, Andrew

2010-01-01

Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. Before the effectiveness of merit-based salary plans can be examined empirically, it must be determined which accounting programs use such a system. In this study, the 852 accounting programs in the United…

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

International Nuclear Information System (INIS)

Ionescu, S.

1996-01-01

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

Reserve selection with land market feedbacks.

Science.gov (United States)

Butsic, Van; Lewis, David J; Radeloff, Volker C

2013-01-15

How to best site reserves is a leading question for conservation biologists. Recently, reserve selection has emphasized efficient conservation: maximizing conservation goals given the reality of limited conservation budgets, and this work indicates that land market can potentially undermine the conservation benefits of reserves by increasing property values and development probabilities near reserves. Here we propose a reserve selection methodology which optimizes conservation given both a budget constraint and land market feedbacks by using a combination of econometric models along with stochastic dynamic programming. We show that amenity based feedbacks can be accounted for in optimal reserve selection by choosing property price and land development models which exogenously estimate the effects of reserve establishment. In our empirical example, we use previously estimated models of land development and property prices to select parcels to maximize coarse woody debris along 16 lakes in Vilas County, WI, USA. Using each lake as an independent experiment, we find that including land market feedbacks in the reserve selection algorithm has only small effects on conservation efficacy. Likewise, we find that in our setting heuristic (minloss and maxgain) algorithms perform nearly as well as the optimal selection strategy. We emphasize that land market feedbacks can be included in optimal reserve selection; the extent to which this improves reserve placement will likely vary across landscapes. Copyright © 2012 Elsevier Ltd. All rights reserved.

The Accounting Practices of Heritage Assets

OpenAIRE

Hassan, Nor Laili; Saad, Natrah; Ahmad, Halimah Nasibah; Salleh, Md. Suhaimi Md.; Ismail, Mohamad Sharofi

2016-01-01

Accrual-based accounting is introduced to the government agencies with the intention to hold prudent fiscal management and improve the efficiency of financial management and accounting of the Malaysian Government. For that purpose, Malaysian Public Sector Accounting Standards (MPSAS) was introduced as a main reference in applying the accrual-based accounting. MPSAS 17 which deals with heritage assets, will take effect in 2017. The study intended to discover how do overseas’ museums report the...

CONCEPTUAL ASPECTS ON MANAGERIAL ACCOUNTING AND ITS INFLUENCE ON MANAGEMENT

Directory of Open Access Journals (Sweden)

TIRAU ADRIAN IOAN

2017-12-01

Full Text Available Managerial accounting must be defined and analyzed as well as an integrated component in the decisionmaking process. Starting from this premise, we need to clearly highlight the role and objectives of managerial accounting. The importance of managerial accounting is highlighted by the challange that economic entities have to respond, to develop and substantiate optimal decisions and know how to select new initiatives to refocus their own activity. The important role played by managerial accounting and the calculation of costs in the decision-making process outlines the objectives of the research theme, objectives which, in order to be achived suppose the analyse of theoretical aspects existing in the national and international literature regarding to the organization of the management accounting and cost calculation.

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

Directory of Open Access Journals (Sweden)

Horbach Tatiana

2018-01-01

the quality of accounting (financial reporting and give them a brief description. It is concluded that in order to recognize the system for assessing the quality of accounting (financial reporting, an effective control mechanism should be implemented in it, ensuring that there are no violations in the areas under consideration.

Effect of Internal Factors and External Factors on Learning Achievement Intermediate Financial Accounting Course I

OpenAIRE

Huda, Syamsul; Diana, Nana

2017-01-01

The purpose of this study was to determine the effect of internal and external factors of students on the achievement of intermediate financial accounting courses 1 partially and simultaneously. This type of research is quantitative, while the data used in this study is primary data in the form of questionnaires and secondary data in the form of midterm semester exam on intermediate financial accounting 1 semester odd academic year 2016/2017. Hypothesis testing using multiple regression analy...

Integrated account of method, site selection and programme prior to the site investigation phase

International Nuclear Information System (INIS)

2000-12-01

applications and have these applications reviewed by the appropriate authorities. An analysis of conceivable alternatives for managing and disposing of spent nuclear fuel has confirmed that deep geological disposal according to the KBS-3 method has the best prospects of meeting all requirements. The alternative of putting off a decision until some future time (the zero alternative) does not appear tenable. The assessment of long-term safety shows that the prospects of building a safe deep repository in the Swedish bedrock are good. Independent Swedish and international review of the safety assessment confirm that the body of data in this respect is adequate for the siting process to proceed to the site investigation phase. A fuller summary is given below of the account given in this report of method as well as site selection and programme for the site investigation phase. The point of departure for the account is the review comments made by the regulatory authorities and the Government's decision regarding RD and D-Programme 98. In its decision, the Government stipulated conditions for SKB's continued research and development programme. The analysis of alternative system designs was to be supplemented, mainly with regard to the zero alternative and very deep boreholes. Furthermore, the Government decided that SKB shall submit an integrated evaluation of completed feasibility studies and other background material for selection of sites for site investigations and present a clear programme for site investigations

Publication of the accounting policies in accordance with IAS 8

Directory of Open Access Journals (Sweden)

Bešlić Ivana

2013-01-01

Full Text Available In global economy, accounting policies respectively the notes to financial statements of the enterprise are used as a complement for good quality financial reporting and strategic management. Selected accounting policies aligned with IAS/IFRS, as a key element of the notes complement content of accounting information in financial statements: balance sheet, income statement, cash flow statement, statement of changes on capital. This paper focuses on: 1. accounting principles and standards as well as origination in accounting policies, 2. choice of accounting policies in the area of long-term assets and inventory, 3. important features of notes to financial statements. In the Republic of Serbia publication of accounting policies must be in accordance with IAS 8. In this paper the autors used following methods of research: an overview relevant literature, the method of analysis, the method of synthesis, the method of induction, method of deduction and mathematical method.

Revised Accounting for Business Combinations

Science.gov (United States)

Wilson, Arlette C.; Key, Kimberly

2008-01-01

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

Selection effects and database screening in forensic science

NARCIS (Netherlands)

Meester, R.W.J.; Sjerps, M.

2009-01-01

We argue that it is, in principle, not difficult to deal with selection effects in forensic science. If a suspect is selected through a process that is related to the forensic evidence, then the strength of the evidence will be compensated by very small prior odds. No further correction is

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

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

Implementing a trustworthy cost-accounting model.

Science.gov (United States)

Spence, Jay; Seargeant, Dan

2015-03-01

Hospitals and health systems can develop an effective cost-accounting model and maximize the effectiveness of their cost-accounting teams by focusing on six key areas: Implementing an enhanced data model. Reconciling data efficiently. Accommodating multiple cost-modeling techniques. Improving transparency of cost allocations. Securing department manager participation. Providing essential education and training to staff members and stakeholders.

Accounting Conservatism and Managerial Incentives

OpenAIRE

Young K. Kwon

2005-01-01

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

Speed control of switched reluctance motors taking into account mutual inductances and magnetic saturation effects

International Nuclear Information System (INIS)

Alrifai, M.; Zribi, M.; Rayan, M.; Krishnan, R.

2010-01-01

This paper deals with the speed control of switched reluctance motor (SRM) drives taking into account the effects of the mutual inductances between two adjacent phases and the effects of the magnetic saturation of the core. To overcome the problems commonly associated with single-phase excitation, a nonlinear SRM model, which is suitable for two-phase excitation and which takes into account the effects of mutual inductances between two adjacent phases and the magnetic saturation effects, is considered in the design of the proposed controllers. A feedback linearization control scheme and a sliding mode control scheme are designed for this motor drive. The proposed controllers guarantee the convergence of the phase currents and the rotor speed of the motor to their desired values. Simulation results indicate that the proposed controllers work well and that they are robust to changes in the parameters of the system and to changes in the load torque.

Speed control of switched reluctance motors taking into account mutual inductances and magnetic saturation effects

Energy Technology Data Exchange (ETDEWEB)

Alrifai, M., E-mail: alrifm@eng.kuniv.edu.k [Electrical Engineering Department, College of Engineering and Petroleum, Kuwait University, P.O. Box 5969, Safat 13060 (Kuwait); Zribi, M.; Rayan, M. [Electrical Engineering Department, College of Engineering and Petroleum, Kuwait University, P.O. Box 5969, Safat 13060 (Kuwait); Krishnan, R. [Center for Rapid Transit Systems, Electrical and Computer Engineering Department, Virginia Tech University, 461 Durham Hall, Blacksburg, VA 24061-011 (United States)

2010-06-15

This paper deals with the speed control of switched reluctance motor (SRM) drives taking into account the effects of the mutual inductances between two adjacent phases and the effects of the magnetic saturation of the core. To overcome the problems commonly associated with single-phase excitation, a nonlinear SRM model, which is suitable for two-phase excitation and which takes into account the effects of mutual inductances between two adjacent phases and the magnetic saturation effects, is considered in the design of the proposed controllers. A feedback linearization control scheme and a sliding mode control scheme are designed for this motor drive. The proposed controllers guarantee the convergence of the phase currents and the rotor speed of the motor to their desired values. Simulation results indicate that the proposed controllers work well and that they are robust to changes in the parameters of the system and to changes in the load torque.

Examining the Operational Effectiveness and Accountability of Federal Agencies as Indicated in the Performance and Accountability Reports Required by the Government Performance and Results Act of 1993

National Research Council Canada - National Science Library

Caron, Lenn E; Farricker, Daniel A; Underwood, Jeffrey R

2007-01-01

.... The agencies chosen were performing at different levels of effectiveness, according to the performance and accountability scorecard produced by the Mercatus Center at George Mason University, a non...

Response terminated displays unload selective attention.

Science.gov (United States)

Roper, Zachary J J; Vecera, Shaun P

2013-01-01

Perceptual load theory successfully replaced the early vs. late selection debate by appealing to adaptive control over the efficiency of selective attention. Early selection is observed unless perceptual load (p-Load) is sufficiently low to grant attentional "spill-over" to task-irrelevant stimuli. Many studies exploring load theory have used limited display durations that perhaps impose artificial limits on encoding processes. We extended the exposure duration in a classic p-Load task to alleviate temporal encoding demands that may otherwise tax mnemonic consolidation processes. If the load effect arises from perceptual demands alone, then freeing-up available mnemonic resources by extending the exposure duration should have little effect. The results of Experiment 1 falsify this prediction. We observed a reliable flanker effect under high p-Load, response-terminated displays. Next, we orthogonally manipulated exposure duration and task-relevance. Counter-intuitively, we found that the likelihood of observing the flanker effect under high p-Load resides with the duration of the task-relevant array, not the flanker itself. We propose that stimulus and encoding demands interact to produce the load effect. Our account clarifies how task parameters differentially impinge upon cognitive processes to produce attentional "spill-over" by appealing to visual short-term memory as an additional processing bottleneck when stimuli are briefly presented.

A Bayesian random effects discrete-choice model for resource selection: Population-level selection inference

Science.gov (United States)

Thomas, D.L.; Johnson, D.; Griffith, B.

2006-01-01

Modeling the probability of use of land units characterized by discrete and continuous measures, we present a Bayesian random-effects model to assess resource selection. This model provides simultaneous estimation of both individual- and population-level selection. Deviance information criterion (DIC), a Bayesian alternative to AIC that is sample-size specific, is used for model selection. Aerial radiolocation data from 76 adult female caribou (Rangifer tarandus) and calf pairs during 1 year on an Arctic coastal plain calving ground were used to illustrate models and assess population-level selection of landscape attributes, as well as individual heterogeneity of selection. Landscape attributes included elevation, NDVI (a measure of forage greenness), and land cover-type classification. Results from the first of a 2-stage model-selection procedure indicated that there is substantial heterogeneity among cow-calf pairs with respect to selection of the landscape attributes. In the second stage, selection of models with heterogeneity included indicated that at the population-level, NDVI and land cover class were significant attributes for selection of different landscapes by pairs on the calving ground. Population-level selection coefficients indicate that the pairs generally select landscapes with higher levels of NDVI, but the relationship is quadratic. The highest rate of selection occurs at values of NDVI less than the maximum observed. Results for land cover-class selections coefficients indicate that wet sedge, moist sedge, herbaceous tussock tundra, and shrub tussock tundra are selected at approximately the same rate, while alpine and sparsely vegetated landscapes are selected at a lower rate. Furthermore, the variability in selection by individual caribou for moist sedge and sparsely vegetated landscapes is large relative to the variability in selection of other land cover types. The example analysis illustrates that, while sometimes computationally intense, a

Survival analysis approach to account for non-exponential decay rate effects in lifetime experiments

International Nuclear Information System (INIS)

Coakley, K.J.; Dewey, M.S.; Huber, M.G.; Huffer, C.R.; Huffman, P.R.; Marley, D.E.; Mumm, H.P.; O'Shaughnessy, C.M.; Schelhammer, K.W.; Thompson, A.K.; Yue, A.T.

2016-01-01

In experiments that measure the lifetime of trapped particles, in addition to loss mechanisms with exponential survival probability functions, particles can be lost by mechanisms with non-exponential survival probability functions. Failure to account for such loss mechanisms produces systematic measurement error and associated systematic uncertainties in these measurements. In this work, we develop a general competing risks survival analysis method to account for the joint effect of loss mechanisms with either exponential or non-exponential survival probability functions, and a method to quantify the size of systematic effects and associated uncertainties for lifetime estimates. As a case study, we apply our survival analysis formalism and method to the Ultra Cold Neutron lifetime experiment at NIST. In this experiment, neutrons can escape a magnetic trap before they decay due to a wall loss mechanism with an associated non-exponential survival probability function.

Survival analysis approach to account for non-exponential decay rate effects in lifetime experiments

Energy Technology Data Exchange (ETDEWEB)

Coakley, K.J., E-mail: kevincoakley@nist.gov [National Institute of Standards and Technology, 325 Broadway, Boulder, CO 80305 (United States); Dewey, M.S.; Huber, M.G. [National Institute of Standards and Technology, 100 Bureau Drive, Stop 8461, Gaithersburg, MD 20899 (United States); Huffer, C.R.; Huffman, P.R. [North Carolina State University, 2401 Stinson Drive, Box 8202, Raleigh, NC 27695 (United States); Triangle Universities Nuclear Laboratory, 116 Science Drive, Box 90308, Durham, NC 27708 (United States); Marley, D.E. [National Institute of Standards and Technology, 100 Bureau Drive, Stop 8461, Gaithersburg, MD 20899 (United States); North Carolina State University, 2401 Stinson Drive, Box 8202, Raleigh, NC 27695 (United States); Mumm, H.P. [National Institute of Standards and Technology, 100 Bureau Drive, Stop 8461, Gaithersburg, MD 20899 (United States); O' Shaughnessy, C.M. [University of North Carolina at Chapel Hill, 120 E. Cameron Ave., CB #3255, Chapel Hill, NC 27599 (United States); Triangle Universities Nuclear Laboratory, 116 Science Drive, Box 90308, Durham, NC 27708 (United States); Schelhammer, K.W. [North Carolina State University, 2401 Stinson Drive, Box 8202, Raleigh, NC 27695 (United States); Triangle Universities Nuclear Laboratory, 116 Science Drive, Box 90308, Durham, NC 27708 (United States); Thompson, A.K.; Yue, A.T. [National Institute of Standards and Technology, 100 Bureau Drive, Stop 8461, Gaithersburg, MD 20899 (United States)

2016-03-21

In experiments that measure the lifetime of trapped particles, in addition to loss mechanisms with exponential survival probability functions, particles can be lost by mechanisms with non-exponential survival probability functions. Failure to account for such loss mechanisms produces systematic measurement error and associated systematic uncertainties in these measurements. In this work, we develop a general competing risks survival analysis method to account for the joint effect of loss mechanisms with either exponential or non-exponential survival probability functions, and a method to quantify the size of systematic effects and associated uncertainties for lifetime estimates. As a case study, we apply our survival analysis formalism and method to the Ultra Cold Neutron lifetime experiment at NIST. In this experiment, neutrons can escape a magnetic trap before they decay due to a wall loss mechanism with an associated non-exponential survival probability function.

An Accounting International Experience Course

Science.gov (United States)

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

2010-01-01

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

Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry

Directory of Open Access Journals (Sweden)

JeongYeon Kim

2014-01-01

Full Text Available This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm’s financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

Criteria for Determination of Material Control and Accountability System Effectiveness

International Nuclear Information System (INIS)

John Wright

2008-01-01

The Nevada Test Site (NTS) is a test bed for implementation of the Safeguards First Principles Initiative (SFPI), a risk-based approach to Material Control and Accountability (MC and A) requirements. The Comprehensive Assessment of Safeguards Strategies (COMPASS) model is used to determine the effectiveness of MC and A systems under SFPI. Under this model, MC and A is divided into nine primary elements. Each element is divided into sub-elements. Then each sub-element is assigned two values, effectiveness and contribution, that are used to calculate the rating. Effectiveness is a measure of subelement implementation and how well it meets requirements. Contribution is a relative measure of the importance, and functions as a weighting factor. The COMPASS model provides the methodology for calculation of sub-element and element ratings, but not the actual criteria. Each site must develop its own criteria. For the rating to be meaningful, the effectiveness criteria must be objective and based on explicit, measurable criteria. Contribution (weights) must reflect the importance within the MC and A program. This paper details the NTS approach to system effectiveness and contribution values, and will cover the following: the basis for the ratings, an explanation of the contribution 'weights', and the objective, performance based effectiveness criteria. Finally, the evaluation process will be described

Accounting Fundamentals for Non-Accountants

Science.gov (United States)

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

Isotope correlations for safeguards surveillance and accountancy methods

International Nuclear Information System (INIS)

Persiani, P.J.; Kalimullah.

1982-01-01

Isotope correlations corroborated by experiments, coupled with measurement methods for nuclear material in the fuel cycle have the potential as a safeguards surveillance and accountancy system. The ICT allows the verification of: fabricator's uranium and plutonium content specifications, shipper/receiver differences between fabricator output and reactor input, reactor plant inventory changes, reprocessing batch specifications and shipper/receiver differences between reactor output and reprocessing plant input. The investigation indicates that there exist predictable functional relationships (i.e. correlations) between isotopic concentrations over a range of burnup. Several cross-correlations serve to establish the initial fuel assembly-averaged compositions. The selection of the more effective correlations will depend not only on the level of reliability of ICT for verification, but also on the capability, accuracy and difficulty of developing measurement methods. The propagation of measurement errors through the correlations have been examined to identify the sensitivity of the isotope correlations to measurement errors, and to establish criteria for measurement accuracy in the development and selection of measurement methods. 6 figures, 3 tables

AMERICAN ACCOUNTING

Directory of Open Access Journals (Sweden)

Mihaela Onica

2005-01-01

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

Identification and classification of open book accounting dimensions

Directory of Open Access Journals (Sweden)

Leila Sadeghi

2014-05-01

Full Text Available This study aims to identify and to classify Open book accounting (OBA dimensions according to inter-organizational cost management (IOCM. The study selects six university professors in the field of accounting and by studying the theoretical literature and conducted investigations inside and outside of the country, the OBA dimensions were identified and then they were classified by analytical hierarchy process technique. According to the studies and experts’ ideas, four dimensions including nature of data and accounting data disclosure practices, uses of disclosed accounting data, conditions of OBA, cost implementation of OBA were identified as OBA dimensions. The results of our survey indicate that the form of data disclosure as well as coordination and planning among team members played essential role for OBA development. In addition, trust and the cost of the second party were other important factors, which must be considered when OBA is applied in any industry.

Team-oriented leadership: The interactive effects of leader group prototypicality, accountability, and team identification

NARCIS (Netherlands)

Giessner, S.R.; van Knippenberg, D.; van Ginkel, W.; Sleebos, E.

2013-01-01

We examined the interactive effects of leader group prototypicality, accountability, and team identification on team-oriented behavior of leaders, thus extending the social identity perspective on leadership to the study of leader behavior. An experimental study (N = 152) supported our hypothesis

Post-model selection inference and model averaging

Directory of Open Access Journals (Sweden)

Georges Nguefack-Tsague

2011-07-01

Full Text Available Although model selection is routinely used in practice nowadays, little is known about its precise effects on any subsequent inference that is carried out. The same goes for the effects induced by the closely related technique of model averaging. This paper is concerned with the use of the same data first to select a model and then to carry out inference, in particular point estimation and point prediction. The properties of the resulting estimator, called a post-model-selection estimator (PMSE, are hard to derive. Using selection criteria such as hypothesis testing, AIC, BIC, HQ and Cp, we illustrate that, in terms of risk function, no single PMSE dominates the others. The same conclusion holds more generally for any penalised likelihood information criterion. We also compare various model averaging schemes and show that no single one dominates the others in terms of risk function. Since PMSEs can be regarded as a special case of model averaging, with 0-1 random-weights, we propose a connection between the two theories, in the frequentist approach, by taking account of the selection procedure when performing model averaging. We illustrate the point by simulating a simple linear regression model.

How does accounting for worker productivity affect the measured cost-effectiveness of lumbar discectomy?

Science.gov (United States)

Koenig, Lane; Dall, Timothy M; Gu, Qian; Saavoss, Josh; Schafer, Michael F

2014-04-01

Back pain attributable to lumbar disc herniation is a substantial cause of reduced workplace productivity. Disc herniation surgery is effective in reducing pain and improving function. However, few studies have examined the effects of surgery on worker productivity. We wished to determine the effect of disc herniation surgery on workers' earnings and missed workdays and how accounting for this effect influences the cost-effectiveness of surgery? Regression models were estimated using data from the National Health Interview Survey to assess the effects of lower back pain caused by disc herniation on earnings and missed workdays. The results were incorporated into Markov models to compare societal costs associated with surgical and nonsurgical treatments for privately insured, working patients. Clinical outcomes and utilities were based on results from the Spine Patient Outcomes Research Trial and additional clinical literature. We estimate average annual earnings of $47,619 with surgery and $45,694 with nonsurgical treatment. The increased earnings for patients receiving surgery as compared with nonsurgical treatment is equal to $1925 (95% CI, $1121-$2728). After surgery, we also estimate that workers receiving surgery miss, on average, 3 fewer days per year than if workers had received nonsurgical treatment (95% CI, 2.4-3.7 days). However, these fewer missed work days only partially offset the assumed 20 workdays missed to recover from surgery. More fully accounting for the effects of disc herniation surgery on productivity reduced the cost of surgery per quality-adjusted life year (QALY) from $52,416 to $35,146 using a 4-year time horizon and from $27,359 to $4186 using an 8-year time horizon. According to a sensitivity analysis, the 4-year cost per QALY varies between $27,921 and $49,787 depending on model assumptions. Increased worker earnings resulting from disc herniation surgery may offset the increased direct medical costs associated with surgery. After

Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries

OpenAIRE

Chang Woon Nam

2001-01-01

This study compares incentive effects of various tax depreciation methods which are currently employed in selected OECD countries. Their generosity is determined on the basis of Samuelson’s true economic depreciation. For this purpose, the present value model is applied. The central issue is that the so-called historical cost accounting method, which is adopted in practice when calculating the corporate tax base, causes fictitious profits in inflationary phases that should also be taxed. Th...

Harmonisation efforts in the field of accounting of public sector

Directory of Open Access Journals (Sweden)

Milena Otavová

2011-01-01

Full Text Available Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting and financial statements of public institutions. The International Public Sector Accounting Standards Board (IPSASB is therefore creating high-quality financial reporting standards for public sector (IPSAS. Paper points out the ongoing reform of accounting in the field of public finances in the Czech Republic, where there are substantial changes in accounting rules and it also introduces new accounting methods. Regarding the fact that accounting of public sector is nowadays accounting system perhaps with the greatest potential of development, paper highlights the differences in financial reporting in accordance with Czech legislation and IPSAS system. It tries to catch the essential differences that arise from the financial legislation, the accounting basis and also from the content of financial statements. The paper also indicates the difference between Czech Accounting Standards for selected accounting entities that maintain accounts in accordance with Decree No. 410/2009 Coll. and International Public Sector Accounting Standards (IPSAS. There is also recommended approach to the creation of national standards with regard to international harmonization.

Accounts for the Environment 2008

International Nuclear Information System (INIS)

2009-11-01

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

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

Science.gov (United States)

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

2014-01-01

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

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

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

1985-01-01

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

Pengaruh Accounting Disclosure, Accounting Harmonization Dan Komite Audit Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)

OpenAIRE

Tulus Suryanto

2016-01-01

This research aims to examine the effect of accounting disclosure, accounting harmonization and audit committies to earning quality. This research was conducted to manufacturing company listed on the stock excange from 2009 until 2013.  Based on sample collecting using purposive sampling to obtain a sample of 48 companies. Data analysis uses SPSS programs with multiple regression analysis. The result showed that accounting disclosure hasn’t effect to earning quality.In other hand, ...

OBSERVATIONAL SELECTION EFFECTS WITH GROUND-BASED GRAVITATIONAL WAVE DETECTORS

International Nuclear Information System (INIS)

Chen, Hsin-Yu; Holz, Daniel E.; Essick, Reed; Vitale, Salvatore; Katsavounidis, Erik

2017-01-01

Ground-based interferometers are not perfect all-sky instruments, and it is important to account for their behavior when considering the distribution of detected events. In particular, the LIGO detectors are most sensitive to sources above North America and the Indian Ocean, and as the Earth rotates, the sensitive regions are swept across the sky. However, because the detectors do not acquire data uniformly over time, there is a net bias on detectable sources’ right ascensions. Both LIGO detectors preferentially collect data during their local night; it is more than twice as likely to be local midnight than noon when both detectors are operating. We discuss these selection effects and how they impact LIGO’s observations and electromagnetic (EM) follow-up. Beyond galactic foregrounds associated with seasonal variations, we find that equatorial observatories can access over 80% of the localization probability, while mid-latitudes will access closer to 70%. Facilities located near the two LIGO sites can observe sources closer to their zenith than their analogs in the south, but the average observation will still be no closer than 44° from zenith. We also find that observatories in Africa or the South Atlantic will wait systematically longer before they can begin observing compared to the rest of the world; though, there is a preference for longitudes near the LIGOs. These effects, along with knowledge of the LIGO antenna pattern, can inform EM follow-up activities and optimization, including the possibility of directing observations even before gravitational-wave events occur.

OBSERVATIONAL SELECTION EFFECTS WITH GROUND-BASED GRAVITATIONAL WAVE DETECTORS

Energy Technology Data Exchange (ETDEWEB)

Chen, Hsin-Yu; Holz, Daniel E. [University of Chicago, Chicago, Illinois 60637 (United States); Essick, Reed; Vitale, Salvatore; Katsavounidis, Erik [LIGO, Massachusetts Institute of Technology, Cambridge, Massachusetts 02139 (United States)

2017-01-20

Ground-based interferometers are not perfect all-sky instruments, and it is important to account for their behavior when considering the distribution of detected events. In particular, the LIGO detectors are most sensitive to sources above North America and the Indian Ocean, and as the Earth rotates, the sensitive regions are swept across the sky. However, because the detectors do not acquire data uniformly over time, there is a net bias on detectable sources’ right ascensions. Both LIGO detectors preferentially collect data during their local night; it is more than twice as likely to be local midnight than noon when both detectors are operating. We discuss these selection effects and how they impact LIGO’s observations and electromagnetic (EM) follow-up. Beyond galactic foregrounds associated with seasonal variations, we find that equatorial observatories can access over 80% of the localization probability, while mid-latitudes will access closer to 70%. Facilities located near the two LIGO sites can observe sources closer to their zenith than their analogs in the south, but the average observation will still be no closer than 44° from zenith. We also find that observatories in Africa or the South Atlantic will wait systematically longer before they can begin observing compared to the rest of the world; though, there is a preference for longitudes near the LIGOs. These effects, along with knowledge of the LIGO antenna pattern, can inform EM follow-up activities and optimization, including the possibility of directing observations even before gravitational-wave events occur.

THE ACCOUNTING TREATMENT OF ASSET DEPRECIATION AND THE IMPACT ON RESULT

Directory of Open Access Journals (Sweden)

MARILENA ROXANA ZUCA

2013-12-01

Full Text Available The users of the financial statements have long been limited to perusing the loss and profit account to find out information about the accounting result. It has been considered the most significant indicator to measure the performance of a company, without taking into account, however, the relevance of such information. The accounting result is the result of the free choice on accounting policies of companies and leads to an increase or decrease of this result. It is difficult to select the most relevant policy of the multiple accounting policies provided by the International Financial Reporting Standards with impact on a company’s financial performance. Such various accounting practices make an accurate evaluation of the performance and financial situation of companies of different nationalities difficult. It is certain, though, that different accounting solutions used for re-evaluations, amortizations and adjustments lead to different financial results for identical exploitation conditions.

Response selection difficulty modulates the behavioral impact of rapidly learnt action effects.

Directory of Open Access Journals (Sweden)

Uta eWolfensteller

2014-12-01

Full Text Available It is well established that we can pick up action effect associations when acting in a free-choice intentional mode. However, it is less clear whether and when action effect associations are learnt and actually affect behavior if we are acting in a forced-choice mode, applying a specific stimulus-response (S-R rule. In the present study, we investigated whether response selection difficulty imposed by S-R rules influences the initial rapid learning and the behavioral expression of previously learnt but weakly practiced action effect associations when those are re-activated by effect exposure. Experiment 1 showed that the rapid acquisition of action effect associations is not directly influenced by response selection difficulty. By contrast, the behavioral expression of re-activated action effect associations is prevented when actions are directly activated by highly over-learnt response cues and thus response selection difficulty is low. However, all three experiments showed that if response selection difficulty is sufficiently high during re-activation, the same action effect associations do influence behavior. Experiment 2 and 3 revealed that the effect of response selection difficulty cannot be fully reduced to giving action effects more time to prime an action, but seems to reflect competition during response selection. Finally, the present data suggest that when multiple novel rules are rapidly learnt in succession, which requires a lot of flexibility, action effect associations continue to influence behavior only if response selection difficulty is sufficiently high. Thus, response selection difficulty might modulate the impact of experiencing multiple learning episodes on action effect expression and learning, possibly via inducing different strategies.

Annual Percentage Rate and Annual Effective Rate: Resolving Confusion in Intermediate Accounting Textbooks

Science.gov (United States)

Vicknair, David; Wright, Jeffrey

2015-01-01

Evidence of confusion in intermediate accounting textbooks regarding the annual percentage rate (APR) and annual effective rate (AER) is presented. The APR and AER are briefly discussed in the context of a note payable and correct formulas for computing each is provided. Representative examples of the types of confusion that we found is presented…

Effects of child development accounts on early social-emotional development: an experimental test.

Science.gov (United States)

Huang, Jin; Sherraden, Michael; Kim, Youngmi; Clancy, Margaret

2014-03-01

This study, based on Oklahoma's statewide Child Development Accounts (CDAs) program, presents findings from the first experimental test of the hypothesis that creating lifelong savings accounts for children at birth promotes their long-term well-being. To examine the effects of CDAs, an innovative social policy to encourage lifelong saving and asset building for long-term development, on parent-reported social-emotional development in early childhood. A statewide randomized experiment of CDAs was conducted in 2008, drawing a probability sample of 7328 children from all infants born in two 3-month periods in Oklahoma (April 1 through June 30 and August 1 through October 31, 2007). After agreeing to participate in the experiment, caregivers of 2704 infants completed a baseline survey and were randomly assigned to treatment (n = 1358) and control groups (n = 1346). Approximately 84% of participants completed a follow-up survey in the spring of 2011. The intervention offered CDAs, built on the existing Oklahoma 529 college-savings plan, to treatment participants. It also provided additional financial incentives and information. The primary outcome-child social-emotional development-is measured by scores from a 17-item version of the Ages and Stages Questionnaire: Social-Emotional. Caregivers completed it in the 3-year follow-up survey. Lower scores indicate better functioning. The CDAs have positive effects on social-emotional development for children at approximately age 4 years. The nonweighted treatment-control difference is -1.56 (90% CI, -2.87 to -0.22; P = .06), but the weighted difference is nonsignificant. The effects appear to be greater for disadvantaged subsamples, such as low-income households (weighted mean difference, -2.21; 90% CI, -4.01 to -0.42; P = .04). As a complement to other early education and health interventions, CDAs may improve social-emotional development in early childhood. Their effects may be explained as a mediating

The Effects of Education Accountability on Teachers: Are Policies Too Stress-Provoking for Their Own Good?

Directory of Open Access Journals (Sweden)

JOSEPH BERRYHILL

2009-06-01

Full Text Available Education policies in the United States and other nations have established academic standards and made teachers accountable for improved standardized test scores. Because policies can have unintended effects, in this study we investigated U.S. elementaryschool teachers’ perceptions of their state’saccountability policy, particularly its effect on their job engagement. We found support for a path model relating lack of policy support to teacher burnout via two mediators: role conflict and reduced self-efficacy.Results of interviews with a subset of teachers wereconsistent with the model. We conclude with recommendations to reduce teacher stress in manners consistent with the goals of accountability policies.

A neurocomputational account of taxonomic responding and fast mapping in early word learning.

Science.gov (United States)

Mayor, Julien; Plunkett, Kim

2010-01-01

We present a neurocomputational model with self-organizing maps that accounts for the emergence of taxonomic responding and fast mapping in early word learning, as well as a rapid increase in the rate of acquisition of words observed in late infancy. The quality and efficiency of generalization of word-object associations is directly related to the quality of prelexical, categorical representations in the model. We show how synaptogenesis supports coherent generalization of word-object associations and show that later synaptic pruning minimizes metabolic costs without being detrimental to word learning. The role played by joint-attentional activities is identified in the model, both at the level of selecting efficient cross-modal synapses and at the behavioral level, by accelerating and refining overall vocabulary acquisition. The model can account for the qualitative shift in the way infants use words, from an associative to a referential-like use, for the pattern of overextension errors in production and comprehension observed during early childhood and typicality effects observed in lexical development. Interesting by-products of the model include a potential explanation of the shift from prototype to exemplar-based effects reported for adult category formation, an account of mispronunciation effects in early lexical development, and extendability to include accounts of individual differences in lexical development and specific disorders such as Williams syndrome. The model demonstrates how an established constraint on lexical learning, which has often been regarded as domain-specific, can emerge from domain-general learning principles that are simultaneously biologically, psychologically, and socially plausible.

Autonomy and Accountability in Standards-Based Reform

Directory of Open Access Journals (Sweden)

Susan Watson

2001-08-01

Full Text Available In this article we discuss the effects of one urban school district's efforts to increase the autonomy and accountability of schools and teams of teachers through a standards-based reform known as team- based schooling. Team-based schooling is designed to devolve decision-making authority down to the school level by increasing teachers' autonomy to make decisions. Increased accountability is enacted in the form of a state-level standards-based initiative. Based on our evaluation over a two-year period involving extensive fieldwork and quantitative analysis, we describe the ways that teachers, teams and school administrators responded to the implementation of team-based schooling. What are the effects of increasing school-level autonomy and accountability in the context of standards- based reform? Our analysis highlights several issues: the "lived reality" of teaming as it interacts with the existing culture within schools, the ways that teachers respond to the pressures created by increased internal and external accountability, and the effects of resource constraints on the effectiveness of implementation. We conclude by using our findings to consider more broadly the trade-off between increased autonomy and accountability on which standards-based reforms like team-based schooling are based.

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

Science.gov (United States)

2012-07-25

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

Patient accounting: vital for financial survival.

Science.gov (United States)

Puhala, J M; Barrett, M J

1987-09-01

The implementation of the prospective payment system has affected the financial stability of hospitals. It has forced them to take a closer look at their patient accounting function as it affects cash flow and patient service revenue. This article addresses several new issues relating to patient accounts processing that have created a need for more emphasis on the patient accounting function. Efficient operations and effective accounts receivable management may be the difference between the success or failure of a hospital in today's competitive environment.

Application of accrual accounting in Iran municipalities

OpenAIRE

Ali Eamaeilzade Maghariee; Zahra Houshmand Neghabi; Rahele Abdi

2015-01-01

Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The surve...

Consumption growth accounting

NARCIS (Netherlands)

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

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

The effect of selection on genetic parameter estimates

African Journals Online (AJOL)

Unknown

The South African Journal of Animal Science is available online at ... A simulation study was carried out to investigate the effect of selection on the estimation of genetic ... The model contained a fixed effect, random genetic and random.

N-mix for fish: estimating riverine salmonid habitat selection via N-mixture models

Science.gov (United States)

Som, Nicholas A.; Perry, Russell W.; Jones, Edward C.; De Juilio, Kyle; Petros, Paul; Pinnix, William D.; Rupert, Derek L.

2018-01-01

Models that formulate mathematical linkages between fish use and habitat characteristics are applied for many purposes. For riverine fish, these linkages are often cast as resource selection functions with variables including depth and velocity of water and distance to nearest cover. Ecologists are now recognizing the role that detection plays in observing organisms, and failure to account for imperfect detection can lead to spurious inference. Herein, we present a flexible N-mixture model to associate habitat characteristics with the abundance of riverine salmonids that simultaneously estimates detection probability. Our formulation has the added benefits of accounting for demographics variation and can generate probabilistic statements regarding intensity of habitat use. In addition to the conceptual benefits, model application to data from the Trinity River, California, yields interesting results. Detection was estimated to vary among surveyors, but there was little spatial or temporal variation. Additionally, a weaker effect of water depth on resource selection is estimated than that reported by previous studies not accounting for detection probability. N-mixture models show great promise for applications to riverine resource selection.

The role of sophisticated accounting system in strategy management

OpenAIRE

Naranjo Gil, David

2004-01-01

Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships ...

Current account imbalances in the euro area

Directory of Open Access Journals (Sweden)

Klára Plecitá

2013-01-01

Full Text Available While the current account balance for the euro area as a whole has been in balance, divergences in current account positions among the euro-area members have widened since the introduction of the common currency euro. During the last 13 years Portugal, Greece and Spain have run large and persistent current account deficits, whereas Luxembourg, the Netherlands, Finland or Germany have displayed during the same period large and persistent surpluses. However, there is no unambiguous agreement among economists, whether this divergence of current account positions of the euro-area countries mirrors growing intra-euro-area imbalances (Gros, 2012 or just reflects proper functioning of the European integration process (Schmitz and von Hagen, 2009. Therefore, the aim of this paper is to estimate equilibrium current account position for each of the original 12 euro area countries so that it is possible to assess whether the divergence of intra-euro current account balances could be explained on the basis of economic fundamentals or it just reflects misallocation of resources and thus macroeconomic imbalances. The equilibrium current account balance is estimated using a panel-econometric technique for a sample of 30 industrial countries, which represent euro-area member states and their main business partners, over the period 1993–2011. Economic fundamentals affecting the equilibrium current account position are selected on the basis of the saving-investment balance, the trade balance and the net income balance, to ensure that we take into an account all theoretically important explanatory variables. We find that the main determinants of current account norms in our sample are fiscal balance, a country’s net international investment position, oil balance and a country’s stage of economic development. The major part of the euro-area countries exhibits current account positions close to their equilibrium levels with the exception of the Netherlands and

Accounting for animal movement in estimation of resource selection functions: sampling and data analysis.

Science.gov (United States)

Forester, James D; Im, Hae Kyung; Rathouz, Paul J

2009-12-01

Patterns of resource selection by animal populations emerge as a result of the behavior of many individuals. Statistical models that describe these population-level patterns of habitat use can miss important interactions between individual animals and characteristics of their local environment; however, identifying these interactions is difficult. One approach to this problem is to incorporate models of individual movement into resource selection models. To do this, we propose a model for step selection functions (SSF) that is composed of a resource-independent movement kernel and a resource selection function (RSF). We show that standard case-control logistic regression may be used to fit the SSF; however, the sampling scheme used to generate control points (i.e., the definition of availability) must be accommodated. We used three sampling schemes to analyze simulated movement data and found that ignoring sampling and the resource-independent movement kernel yielded biased estimates of selection. The level of bias depended on the method used to generate control locations, the strength of selection, and the spatial scale of the resource map. Using empirical or parametric methods to sample control locations produced biased estimates under stronger selection; however, we show that the addition of a distance function to the analysis substantially reduced that bias. Assuming a uniform availability within a fixed buffer yielded strongly biased selection estimates that could be corrected by including the distance function but remained inefficient relative to the empirical and parametric sampling methods. As a case study, we used location data collected from elk in Yellowstone National Park, USA, to show that selection and bias may be temporally variable. Because under constant selection the amount of bias depends on the scale at which a resource is distributed in the landscape, we suggest that distance always be included as a covariate in SSF analyses. This approach to

Students' performance in accounting: differential effect of field dependence-independence as a learning style.

Science.gov (United States)

Bernardi, Richard A

2003-08-01

This study examined the differential moderating effects associated with field dependence-independence and perceptions of stress on students' performance after controlling for SAT Mathematics and Verbal scores as well as students' actual effort on homework. The average performance of 178 third-year accounting majors over three examinations was used to evaluate their understanding of financial accounting. The students also took the Group Embedded Figures Test. While the data indicate that the most significant variables were students' effort, SAT Verbal scores, and their perceptions of stress, these variables were differentially associated with students' performance depending upon whether the student was classified as a field-independent or field-dependent learner.

A new perspective on the perceptual selectivity of attention under load.

Science.gov (United States)

Giesbrecht, Barry; Sy, Jocelyn; Bundesen, Claus; Kyllingsbaek, Søren

2014-05-01

The human attention system helps us cope with a complex environment by supporting the selective processing of information relevant to our current goals. Understanding the perceptual, cognitive, and neural mechanisms that mediate selective attention is a core issue in cognitive neuroscience. One prominent model of selective attention, known as load theory, offers an account of how task demands determine when information is selected and an account of the efficiency of the selection process. However, load theory has several critical weaknesses that suggest that it is time for a new perspective. Here we review the strengths and weaknesses of load theory and offer an alternative biologically plausible computational account that is based on the neural theory of visual attention. We argue that this new perspective provides a detailed computational account of how bottom-up and top-down information is integrated to provide efficient attentional selection and allocation of perceptual processing resources. © 2014 New York Academy of Sciences.

Selective effects of cholinergic modulation on task performance during selective attention.

Science.gov (United States)

Furey, Maura L; Pietrini, Pietro; Haxby, James V; Drevets, Wayne C

2008-03-01

The cholinergic neurotransmitter system is critically linked to cognitive functions including attention. The current studies were designed to evaluate the effect of a cholinergic agonist and an antagonist on performance during a selective visual attention task where the inherent salience of attended/unattended stimuli was modulated. Two randomized, placebo-controlled, crossover studies were performed, one (n=9) with the anticholinesterase physostigmine (1.0 mg/h), and the other (n=30) with the anticholinergic scopolamine (0.4 mc/kg). During the task, two double-exposure pictures of faces and houses were presented side by side. Subjects were cued to attend to either the face or the house component of the stimuli, and were instructed to perform a matching task with the two exemplars from the attended category. The cue changed every 4-7 trials to instruct subjects to shift attention from one stimulus component to the other. During placebo in both studies, reaction time (RT) associated with the first trial following a cued shift in attention was longer than RT associated with later trials (pattention to houses condition (pattention to faces. Scopolamine increased RT relative to placebo selectively during trials greater than one (pattention to faces condition (pselective attention (ie trials greater than 1). Moreover, effects of cholinergic manipulation depend on the selective attention condition (ie faces vs houses), which may suggest that cholinergic activity interacts with stimulus salience. The findings are discussed within the context of the role of acetylcholine both in stimulus processing and stimulus salience, and in establishing attention biases through top-down and bottom-up mechanisms of attention.

A general approach-avoidance hypothesis of oxytocin: accounting for social and non-social effects of oxytocin.

Science.gov (United States)

Harari-Dahan, Osnat; Bernstein, Amit

2014-11-01

We critically reexamine extant theory and empirical study of Oxytocin. We question whether OT is, in fact, a "social neuropeptide" as argued in dominant theories of OT. We critically review human and animal research on the social and non-social effects of Oxytocin, including behavioral, psychophysiological, neurobiological, and neuroimaging studies. We find that extant (social) theories of Oxytocin do not account for well-documented non-social effects of Oxytocin. Furthermore, we find a range of evidence that social and non-social effects of Oxytocin may be mediated by core approach-avoidance motivational processes. We propose a General Approach-avoidance Hypothesis of Oxytocin (GAAO). We argue that the GAAO may provide a parsimonious account of established social and non-social effects of Oxytocin. We thus re-conceptualize the basic function(s) and mechanism(s) of action of Oxytocin. Finally, we highlight implications of the GAAO for basic and clinical research in humans

Effect of dataset selection on the topological interpretation of protein interaction networks

Directory of Open Access Journals (Sweden)

Robertson David L

2005-09-01

Full Text Available Abstract Background Studies of the yeast protein interaction network have revealed distinct correlations between the connectivity of individual proteins within the network and the average connectivity of their neighbours. Although a number of biological mechanisms have been proposed to account for these findings, the significance and influence of the specific datasets included in these studies has not been appreciated adequately. Results We show how the use of different interaction data sets, such as those resulting from high-throughput or small-scale studies, and different modelling methodologies for the derivation pair-wise protein interactions, can dramatically change the topology of these networks. Furthermore, we show that some of the previously reported features identified in these networks may simply be the result of experimental or methodological errors and biases. Conclusion When performing network-based studies, it is essential to define what is meant by the term "interaction" and this must be taken into account when interpreting the topologies of the networks generated. Consideration must be given to the type of data included and appropriate controls that take into account the idiosyncrasies of the data must be selected

Socio-theoretic Accounts of IS

DEFF Research Database (Denmark)

Rose, Jeremy; Jones, Matthew

2005-01-01

A long-standing debate in the IS literature concerns the relationship between technology and organization. Does technology cause effects in organizations, or is it humans that determine how technology is used? Many socio-theoretic accounts of a middle way between the extremes of technological...... confusion. This paper argues that neither structuration theory nor actor network theory offers a particularly convincing account of the interaction of humans and machines, and that their different accounts of agency make them hard to integrate in any meaningful way. Comparing the two theories and their use...

DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

OpenAIRE

ALINA BEATTRICE VLADU

2015-01-01

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

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

OpenAIRE

ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

2014-01-01

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

Educational Challenges to Train Accountable Graduates

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Mohamadreza Abdolmaleki

2017-04-01

Full Text Available Background and Purpose: social accountability, a concept which is in the focal attention more than ever, is to provide service in the field of medical sciences. We aimed to identify the educational challenges to train accountable graduates in the medical education system to meet social needs.Methods: This study was conducted by qualitative content analysis using in-depth semi-structured interviews with eleven academic members of Kurdistan University of Medical Sciences who were selected by purposeful sampling. The interviews were analyzed using thematic content analysis.Results: The findings of the study consisted of 3 main themes and each one was extracted from categories, sub-categories, and codes. One of the themes was educational program which consisted of 2 categories called defects in the curriculum and inappropriate educational strategies. The second theme was management policies, including macro policies and the policies of the university. The third theme was personal factors which mostly referred to formal and informal education prior to university.Conclusions: The results of the study indicated the educational challenges to train accountable graduates in the medical education system. It seemed that although the results were obtained from Kurdistan University of Medical Sciences, it had many common points with other universities. Therefore, planning and taking appropriate measures to address these challenges can find a way to train accountable graduates in the medical education system to meet social needs.Keywords: SOCIAL ACCOUNTABILITY, EDUCATIONAL SYSTEM, MEDICAL EDUCATION

The effect of sexual selection on adaptation and extinction under increasing temperatures.

Science.gov (United States)

Parrett, Jonathan M; Knell, Robert J

2018-04-25

Strong sexual selection has been reported to both enhance and hinder the adaptive capacity and persistence of populations when exposed to novel environments. Consequently, how sexual selection influences population adaption and persistence under stress remains widely debated. Here, we present two empirical investigations of the fitness consequences of sexual selection on populations of the Indian meal moth, Plodia interpunctella, exposed to stable or gradually increasing temperatures. When faced with increasing temperatures, strong sexual selection was associated with both increased fecundity and offspring survival compared with populations experiencing weak sexual selection, suggesting sexual selection acts to drive adaptive evolution by favouring beneficial alleles. Strong sexual selection did not, however, delay extinction when the temperature became excessively high. By manipulating individuals' mating opportunities during fitness assays, we were able to assess the effect of multiple mating independently from the effect of population-level sexual selection, and found that polyandry has a positive effect on both fecundity and offspring survival under increasing temperatures in those populations evolving with weak sexual selection. Within stable temperatures, there were some benefits from strong sexual selection but these were not consistent across the entire experiment, possibly reflecting changing costs and benefits of sexual selection under stabilizing and directional selection. These results indicate that sexual selection can provide a buffer against climate change and increase adaptation rates within a continuously changing environment. These positive effects of sexual selection may, however, be too small to protect populations and delay extinction when environmental changes are relatively rapid. © 2018 The Author(s).

Design of a Competency-Based Assessment Model in the Field of Accounting

Science.gov (United States)

Ciudad-Gómez, Adelaida; Valverde-Berrocoso, Jesús

2012-01-01

This paper presents the phases involved in the design of a methodology to contribute both to the acquisition of competencies and to their assessment in the field of Financial Accounting, within the European Higher Education Area (EHEA) framework, which we call MANagement of COMpetence in the areas of Accounting (MANCOMA). Having selected and…

Mandatory IFRS adoption and accounting comparability

OpenAIRE

Cascino, Stefano; Gassen, Joachim

2010-01-01

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS adoption on the comparability of financial accounting information around the world. Our results suggest that while mandatory adoption of...

Role of Management Accounting in Accounting in General

OpenAIRE

Oleksandr Panadiy

2015-01-01

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

Taking into account of effects of finite geometry in a neutron-physical experiment

International Nuclear Information System (INIS)

Dushin, V.N.; Ippolitov, V.T.

1981-01-01

Problems for account of finite geometry of neutron-physical experiment are considered from the point of view of increasing the determination accuracy of nuclear-physical constants (NPC). A three-equation system, which relates studied nuclear-physical characteristics of the target to experimental results obtained at the output of registering device, is presented. A problem of accurate NPC determination is the solution of the given system in relation to parameters sought for, it is a so-called reverse problem of the irradiation transfer theory. A method of error matrix determination measuring NPC, with the help of the introduction of the sensitivity coefficients is considered. Proposed interpretation of reverse problems of the irradiation transfer theory is effective during the planning of experimental investigations taking into account correlation properties of experimental techniques [ru

Online versus Face-to-Face Accounting Education: A Comparison of CPA Exam Outcomes across Matched Institutions

Science.gov (United States)

Morgan, John Daniel

2015-01-01

Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA…

Effect of different scenarios for selective dry-cow therapy on udder health, antimicrobial usage, and economics.

Science.gov (United States)

Scherpenzeel, C G M; den Uijl, I E M; van Schaik, G; Riekerink, R G M Olde; Hogeveen, H; Lam, T J G M

2016-05-01

The goal of dry-cow therapy (DCT) is to reduce the prevalence of intramammary infections (IMI) by eliminating existing IMI at drying off and preventing new IMI from occurring during the dry period. Due to public health concerns, however, preventive use of antimicrobials has become questionable. In this study, we evaluated the effects of 8 scenarios for selecting animals for DCT, taking into account variation in parity and cow-level somatic cell count (SCC) at drying off. The aim of this study was to evaluate udder health, antimicrobial usage, and economics at the herd level when using different scenarios for selecting cows for DCT. To enable calculation and comparison of the effects of different scenarios to select cows for DCT in an "average" herd, we created an example herd, with a virtual herd size of 100 dairy cows to be calving during a year. Udder health, antimicrobial usage, and economics were evaluated during the dry period and the first 100 d in lactation, the period during which the greatest effect of DCT is expected. This leads to an estimated 13,551 cow-days at risk during a year in a 100-cow dairy herd. In addition to a blanket DCT (BDCT) scenario, we developed 7 scenarios to select cows for DCT based on SCC. The scenarios covered a range of possible approaches to select low-SCC cows for DCT, all based on cow-level SCC thresholds on the last milk recording before drying off. The incidence rate of clinical mastitis in the example herd varied from 11.6 to 14.5 cases of clinical mastitis per 10,000 cow-days at risk in the different scenarios, and the prevalence of subclinical mastitis varied from 38.8% in scenario 1 (BDCT) to 48.3% in scenario 8. Total antimicrobial usage for DCT and clinical mastitis treatment varied over the scenarios from 1.27 (scenario 8) to 3.15 animal daily dosages (BDCT), leading to a maximum reduction in antimicrobial usage of 60% for scenario 8 compared with BDCT. The total costs for each of the scenarios showed little variation

AID SELECTIVITY PRACTICE AND AID EFFECTIVENESS IN SUB-SAHARAN AFRICA

OpenAIRE

Adedokun, Adeniyi Jimmy; Abiodun O. Folawewo, Abiodun O.

2017-01-01

Foreign aid strategies have undergone restructuring as donors adopt aid selectivity practice to improve aid effectiveness. This study investigates the impact of aid selectivity practice on aid effectiveness (aid-growth relationship) in Sub-Saharan Africa (SSA) and several groups of countries within SSA from 1980 to 2012. Employing system generalized methods of moments (system GMM) technique; the study produces strong evidence that there is significant improvement in aid effectiveness due to a...

Theoretical Underpinnings of the Other Social Effects Account

National Research Council Canada - National Science Library

Dunning, C. M; Durden, Susan

2007-01-01

...) account, well-being is a multi-faceted concept grounded in human needs that include distributive justice, social connectedness, equality, and health and safety considerations, in addition to economic well-being factors...

Management accounting and its place in the accounting system

Directory of Open Access Journals (Sweden)

Aneliya Galinova

2017-05-01

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

Analysis of Accounting Programmes Used in Communal Accountancy

OpenAIRE

KANOVOVÁ, Lucie

2013-01-01

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

Integrated information theory of consciousness: an updated account.

Science.gov (United States)

Tononi, G

2012-12-01

This article presents an updated account of integrated information theory of consciousness (liT) and some of its implications. /IT stems from thought experiments that lead to phenomenological axioms (existence, compositionality, information, integration, exclusion) and corresponding ontological postulates. The information axiom asserts that every experience is spec~fic - it is what it is by differing in its particular way from a large repertoire of alternatives. The integration axiom asserts that each experience is unified- it cannot be reduced to independent components. The exclusion axiom asserts that every experience is definite - it is limited to particular things and not others and flows at a particular speed and resolution. /IT formalizes these intuitions with postulates. The information postulate states that only "differences that make a difference" from the intrinsic perpective of a system matter: a mechanism generates cause-effect information if its present state has selective past causes and selective future effects within a system. The integration postulate states that only information that is irreducible matters: mechanisms generate integrated information only to the extent that the information they generate cannot be partitioned into that generated within independent components. The exclusion postulate states that only maxima of integrated information matter: a mechanism specifies only one maximally irreducible set of past causes and future effects - a concept. A complex is a set of elements specifying a maximally irreducible constellation of concepts, where the maximum is evaluated over elements and at the optimal spatiatemporal scale. Its concepts specify a maximally integrated conceptual information structure or quale, which is identical with an experience. Finally, changes in information integration upon exposure to the environment reflect a system's ability to match the causal structure of the world. After introducing an updated definition of

International Business Cycle Accounting

OpenAIRE

Keisuke Otsu

2009-01-01

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

Response terminated displays unload selective attention

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Zachary Joseph Jackson Roper

2013-12-01

Full Text Available Perceptual load theory successfully replaced the early versus late selection debate by appealing to adaptive control over the efficiency of selective attention. Early selection is observed unless perceptual load (p-Load is sufficiently low to grant attentional ‘spill-over‘ to task-irrelevant stimuli. Many studies exploring load theory have used limited display durations that perhaps impose artificial limits on encoding processes. We extended the exposure duration in a classic p-Load task to alleviate temporal encoding demands that may otherwise tax mnemonic consolidation processes. If the load effect arises from perceptual demands alone, then freeing-up available mnemonic resources by extending the exposure duration should have little effect. The results of Experiment 1 falsify this prediction. We observed a reliable flanker effect under high p-Load, response-terminated displays. Next, we orthogonally manipulated exposure duration and task-relevance. Counter-intuitively, we found that the likelihood of observing the flanker effect under high p-Load resides with the duration of the task-relevant array, not the flanker itself. We propose that stimulus and encoding demands interact to produce the load effect. Our account clarifies how task parameters differentially impinge upon cognitive processes to produce attentional ‘spill-over’ by appealing to visual short-term memory as an additional processing bottleneck when stimuli are briefly presented.

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

OpenAIRE

Peter, Winter

2005-01-01

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

Selection-for-action in visual search.

Science.gov (United States)

Hannus, Aave; Cornelissen, Frans W; Lindemann, Oliver; Bekkering, Harold

2005-01-01

Grasping an object rather than pointing to it enhances processing of its orientation but not its color. Apparently, visual discrimination is selectively enhanced for a behaviorally relevant feature. In two experiments we investigated the limitations and targets of this bias. Specifically, in Experiment 1 we were interested to find out whether the effect is capacity demanding, therefore we manipulated the set-size of the display. The results indicated a clear cognitive processing capacity requirement, i.e. the magnitude of the effect decreased for a larger set size. Consequently, in Experiment 2, we investigated if the enhancement effect occurs only at the level of behaviorally relevant feature or at a level common to different features. Therefore we manipulated the discriminability of the behaviorally neutral feature (color). Again, results showed that this manipulation influenced the action enhancement of the behaviorally relevant feature. Particularly, the effect of the color manipulation on the action enhancement suggests that the action effect is more likely to bias the competition between different visual features rather than to enhance the processing of the relevant feature. We offer a theoretical account that integrates the action-intention effect within the biased competition model of visual selective attention.

Effect of pulsed-column-inventory uncertainty on dynamic materials accounting

International Nuclear Information System (INIS)

Ostenak, C.A.

1985-01-01

Reprocessing plants worldwide use the Purex solvent-extraction process and pulsed-column contactors to separate and purify uranium and plutonium from spent nuclear fuels. The importance of contactor in-process inventory to dynamic materials accounting in reprocessing plants is illustrated using the Allied-General Nuclear Services Plutonium Purification Process (PPP) of the now decommissioned Barnwell Nuclear Fuels Plant. This study shows that (1) good estimates of column inventory are essential for detecting short-term losses of in-process materials, but that (2) input-output (transfer) measurement correlations limit the accounting sensitivity for longer accounting periods (greater than or equal to 1 wk for the PPP). 6 refs., 2 figs., 3 tabs

Valley-selective optical Stark effect probed by Kerr rotation

Science.gov (United States)

LaMountain, Trevor; Bergeron, Hadallia; Balla, Itamar; Stanev, Teodor K.; Hersam, Mark C.; Stern, Nathaniel P.

2018-01-01

The ability to monitor and control distinct states is at the heart of emerging quantum technologies. The valley pseudospin in transition metal dichalcogenide (TMDC) monolayers is a promising degree of freedom for such control, with the optical Stark effect allowing for valley-selective manipulation of energy levels in WS2 and WSe2 using ultrafast optical pulses. Despite these advances, understanding of valley-sensitive optical Stark shifts in TMDCs has been limited by reflectance-based detection methods where the signal is small and prone to background effects. More sensitive polarization-based spectroscopy is required to better probe ultrafast Stark shifts for all-optical manipulation of valley energy levels. Here, we show time-resolved Kerr rotation to be a more sensitive probe of the valley-selective optical Stark effect in monolayer TMDCs. Compared to the established time-resolved reflectance methods, Kerr rotation is less sensitive to background effects. Kerr rotation provides a fivefold improvement in the signal-to-noise ratio of the Stark effect optical signal and a more precise estimate of the energy shift. This increased sensitivity allows for observation of an optical Stark shift in monolayer MoS2 that exhibits both valley and energy selectivity, demonstrating the promise of this method for investigating this effect in other layered materials and heterostructures.

Wavelength selection in injection-driven Hele-Shaw flows: A maximum amplitude criterion

Science.gov (United States)

Dias, Eduardo; Miranda, Jose

2013-11-01

As in most interfacial flow problems, the standard theoretical procedure to establish wavelength selection in the viscous fingering instability is to maximize the linear growth rate. However, there are important discrepancies between previous theoretical predictions and existing experimental data. In this work we perform a linear stability analysis of the radial Hele-Shaw flow system that takes into account the combined action of viscous normal stresses and wetting effects. Most importantly, we introduce an alternative selection criterion for which the selected wavelength is determined by the maximum of the interfacial perturbation amplitude. The effectiveness of such a criterion is substantiated by the significantly improved agreement between theory and experiments. We thank CNPq (Brazilian Sponsor) for financial support.

On the effect of systematic errors in near real time accountancy

International Nuclear Information System (INIS)

Avenhaus, R.

1987-01-01

Systematic measurement errors have a decisive impact on nuclear materials accountancy. This has been demonstrated at various occasions for a fixed number of inventory periods, i.e. for situations where the overall probability of detection is taken as the measure of effectiveness. In the framework of Near Real Time Accountancy (NRTA), however, such analyses have not yet been performed. In this paper sequential test procedures are considered which are based on the so-called MUF-Residuals. It is shown that, if the decision maker does not know the systematic error variance, the average run lengths tend towards infinity if this variance is equal or longer than that of the random error. Furthermore, if the decision maker knows this invariance, the average run length for constant loss or diversion is not shorter than that without loss or diversion. These results cast some doubt on the present practice of data evaluation where systematic errors are tacitly assumed to persist for an infinite time. In fact, information about the time dependence of the variances of these errors has to be gathered in order that the efficiency of NRTA evaluation methods can be estimated realistically

The Management Accounting Practices in Albania in the Context of Globalization

Directory of Open Access Journals (Sweden)

Manjola Naco

2010-10-01

Full Text Available The main aim of the paper is to provide relevant findings on the status of management accounting in Albanian Accounting Practices, based on the direct survey with selected companies and individuals (experts on the field. In our analysis we have used as a benchmark the IFAC statement on Management Accounting Concepts and its description of the evolution of management accounting. To achieve our objectives we prepared and provided to a large group of professional accountants (that mainly are dealing with bookkeeping and financial statement preparations a structured questionnaire, containing several questions on the status of the practices applied in Albania on management accounting. This survey was carried out during the first half of 2009. Findings of this paper are based on the answers given by 300 respondents. These answers point out that management accounting practices in Albania tend not to be complex and sophisticated. Budgeting, product profitability and financial performance measurement remain the central pillars, while other, most contemporary, management accounting techniques are sporadically used. There is also little evidence of management accounting concerned directly with "value creation".  

Effective traffic features selection algorithm for cyber-attacks samples

Science.gov (United States)

Li, Yihong; Liu, Fangzheng; Du, Zhenyu

2018-05-01

By studying the defense scheme of Network attacks, this paper propose an effective traffic features selection algorithm based on k-means++ clustering to deal with the problem of high dimensionality of traffic features which extracted from cyber-attacks samples. Firstly, this algorithm divide the original feature set into attack traffic feature set and background traffic feature set by the clustering. Then, we calculates the variation of clustering performance after removing a certain feature. Finally, evaluating the degree of distinctiveness of the feature vector according to the result. Among them, the effective feature vector is whose degree of distinctiveness exceeds the set threshold. The purpose of this paper is to select out the effective features from the extracted original feature set. In this way, it can reduce the dimensionality of the features so as to reduce the space-time overhead of subsequent detection. The experimental results show that the proposed algorithm is feasible and it has some advantages over other selection algorithms.

Integrating indicators in a national accounting matrix including environmental accounts (NAMEA)

International Nuclear Information System (INIS)

De Haan, M.; Keuning, S.J.; Bosch, P.R.

1993-01-01

Five environmental indicators are conceptually and numerically integrated into a National Accounting Matrix including Environmental Accounts (NAMEA) for 1989. As a consequence, these estimates are directly comparable with outcomes of major macro-economic aggregates in the conventional accounts. In the NAMEA, emissions of all kinds of polluting agents are recorded by industry and by consumption purpose. Subsequently, these agents are grouped into five environmental themes: greenhouse effect, ozone layer depletion, acidification, eutrophication and waste accumulation. The contributions of agents to certain themes are expressed in theme-related environmental stress equivalents. Per theme, these stress equivalents are confronted with policy norms set by the Netherlands government for the year 2000. This results in a statistical framework at a meso-level from which integrated economic and environmental indicators are derived. The NAMEA may also serve as a data base and analytical device for modelling interactions between the national economy and changes in the environment. 13 tabs., 2 app., 32 refs

PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

Directory of Open Access Journals (Sweden)

K. Zuk

2014-01-01

Full Text Available Since admission of Poland to the European Union Polish enterprises can make use of the state support in various forms including support in investments, investigations and developments, consulting, higher qualification, financing of exhibition participation, salary additional payments for invalid workers, repayment of loan portions. The purpose of the given publication is to make an analysis of accounting method for state support which is granted for an organization within the frameworks of the accounting policy depending on the obtained grants.Enterprises must select themselves a grant accounting form as in account books so while presenting financial reporting and these accounting and reporting forms must be reflected in the enterprise policy of accounting. The enterprise accounting policy indicates principles for creation of reserves and conditional obligations related with grants. Enterprises can use some simplifications and they can exclude creation of reserves and withhold conditional obligations concerning the grants if these measures are considered as insignificant.In accordance with the enterprise accounting policy account books must contain recordings on grant provision when a grant is transferred to the bank account or when an enterprise receives a written notice confirming final decision about payments from a financing institution. The accounting policy must determine principles of bank operation break-up on grant accounts and security system of data and files including accounting documents, accounts and other documents related to the obtained grant and the required archivation term

Accountability Policies at Schools: A Study of Path Analysis

Science.gov (United States)

Erdag, Coskun

2017-01-01

Turkey is now on its way to reforming compulsory education and having a more effective and efficient education system by creating more accountable schools. This research has been designed in a causative pattern to discover the effects of external academic performance pressures on school accountability policies and school accountability responses…

Global precedence effects account for individual differences in both face and object recognition performance

DEFF Research Database (Denmark)

Gerlach, Christian; Starrfelt, Randi

2018-01-01

examine whether global precedence effects, measured by means of non-face stimuli in Navon's paradigm, can also account for individual differences in face recognition and, if so, whether the effect is of similar magnitude for faces and objects. We find evidence that global precedence effects facilitate...... both face and object recognition, and to a similar extent. Our results suggest that both face and object recognition are characterized by a coarse-to-fine temporal dynamic, where global shape information is derived prior to local shape information, and that the efficiency of face and object recognition...

12 CFR 220.6 - Good faith account.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Good faith account. 220.6 Section 220.6 Banks... BY BROKERS AND DEALERS (REGULATION T) § 220.6 Good faith account. In a good faith account, a creditor...) Securities entitled to good faith margin—(1) Permissible transactions. A creditor may effect and finance...

ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

Directory of Open Access Journals (Sweden)

CARAIMAN ADRIAN-COSMIN

2015-03-01

Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

Environmental economy account for Denmark 2003

International Nuclear Information System (INIS)

Anon.

2005-01-01

The environmental economy account for Denmark shows that the contribution to acidification in Denmark increased with 1% from 2002 to 2003, while the contribution to the greenhouse effect increased with 11,3%. The latter covers an increase of 19,3 % from the energy supply and an increase of 22,4% from Danish ships' bunkering outside Denmark. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

Environmental economy account for Denmark 2004

International Nuclear Information System (INIS)

Anon.

2006-01-01

The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 5,2% from 2003 to 2004, while the contribution to the greenhouse effect decreased with 4,4%. The reserves of petroleum and natural gas increased in 2004 with 14 b.DKK to 232 b.DKK. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

[Inverse probability weighting (IPW) for evaluating and "correcting" selection bias].

Science.gov (United States)

Narduzzi, Silvia; Golini, Martina Nicole; Porta, Daniela; Stafoggia, Massimo; Forastiere, Francesco

2014-01-01

the Inverse probability weighting (IPW) is a methodology developed to account for missingness and selection bias caused by non-randomselection of observations, or non-random lack of some information in a subgroup of the population. to provide an overview of IPW methodology and an application in a cohort study of the association between exposure to traffic air pollution (nitrogen dioxide, NO₂) and 7-year children IQ. this methodology allows to correct the analysis by weighting the observations with the probability of being selected. The IPW is based on the assumption that individual information that can predict the probability of inclusion (non-missingness) are available for the entire study population, so that, after taking account of them, we can make inferences about the entire target population starting from the nonmissing observations alone.The procedure for the calculation is the following: firstly, we consider the entire population at study and calculate the probability of non-missing information using a logistic regression model, where the response is the nonmissingness and the covariates are its possible predictors.The weight of each subject is given by the inverse of the predicted probability. Then the analysis is performed only on the non-missing observations using a weighted model. IPW is a technique that allows to embed the selection process in the analysis of the estimates, but its effectiveness in "correcting" the selection bias depends on the availability of enough information, for the entire population, to predict the non-missingness probability. In the example proposed, the IPW application showed that the effect of exposure to NO2 on the area of verbal intelligence quotient of children is stronger than the effect showed from the analysis performed without regard to the selection processes.

Process Accounting

OpenAIRE

Gilbertson, Keith

2002-01-01

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

Special Issue: Current Trends in Research in Accounting Finance and Management Control

OpenAIRE

Lassala, Carlos; Ripoll Feliu, Vicente

2017-01-01

On January 27, 2016, an agreement was signed with OmniaScience to select articles to be published in the journal Intangible Capital, in a special issue titled "Current Trends in Research in Accounting, Finance and Management Control." The agreement was reached within the framework of three events at the University of Valencia, from June 27 to 30, 2016: XXI Workshop on Accounting and Management Control. “Memorial Raymond Konopka”, X Iberoamerican Congress of Management Accounting, III  Int...

Selection on skewed characters and the paradox of stasis.

Science.gov (United States)

Bonamour, Suzanne; Teplitsky, Céline; Charmantier, Anne; Crochet, Pierre-André; Chevin, Luis-Miguel

2017-11-01

Observed phenotypic responses to selection in the wild often differ from predictions based on measurements of selection and genetic variance. An overlooked hypothesis to explain this paradox of stasis is that a skewed phenotypic distribution affects natural selection and evolution. We show through mathematical modeling that, when a trait selected for an optimum phenotype has a skewed distribution, directional selection is detected even at evolutionary equilibrium, where it causes no change in the mean phenotype. When environmental effects are skewed, Lande and Arnold's (1983) directional gradient is in the direction opposite to the skew. In contrast, skewed breeding values can displace the mean phenotype from the optimum, causing directional selection in the direction of the skew. These effects can be partitioned out using alternative selection estimates based on average derivatives of individual relative fitness, or additive genetic covariances between relative fitness and trait (Robertson-Price identity). We assess the validity of these predictions using simulations of selection estimation under moderate sample sizes. Ecologically relevant traits may commonly have skewed distributions, as we here exemplify with avian laying date - repeatedly described as more evolutionarily stable than expected - so this skewness should be accounted for when investigating evolutionary dynamics in the wild. © 2017 The Author(s). Evolution © 2017 The Society for the Study of Evolution.

Accounts for the Environment 2007

International Nuclear Information System (INIS)

2008-01-01

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

Accounting for the costs of quality.

Science.gov (United States)

Suver, J D; Neumann, B R; Boles, K E

1992-09-01

Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures. In a book recently published by HFMA, Management Accounting for Healthcare Organizations, third edition, authors Suver, Neumann and Boles point out that the changes in behavioral focus and organizational climate brought about by TQM will have a major impact on management accounting function in healthcare organizations. TQM will require new methods of accounting that will enable the effects of declining quality to be recognized and evaluated. It also will require new types of management accounting reports that will identify opportunities for quality improvement and will monitor the effectiveness of quality management endeavors. The following article has been adapted from the book cited above.

Accountability in Times of Austerity

DEFF Research Database (Denmark)

Hansen, Hanne Foss; Kristiansen, Mads Bøge

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

Nuclear Material Control and Accountability System Effectiveness Tool (MSET)

International Nuclear Information System (INIS)

Powell, Danny H.; Elwood, Robert H. Jr.; Roche, Charles T.; Campbell, Billy J.; Hammond, Glenn A.; Meppen, Bruce W.; Brown, Richard F.

2011-01-01

A nuclear material control and accountability (MC and A) system effectiveness tool (MSET) has been developed in the United States for use in evaluating material protection, control, and accountability (MPC and A) systems in nuclear facilities. The project was commissioned by the National Nuclear Security Administration's Office of International Material Protection and Cooperation. MSET was developed by personnel with experience spanning more than six decades in both the U.S. and international nuclear programs and with experience in probabilistic risk assessment (PRA) in the nuclear power industry. MSET offers significant potential benefits for improving nuclear safeguards and security in any nation with a nuclear program. MSET provides a design basis for developing an MC and A system at a nuclear facility that functions to protect against insider theft or diversion of nuclear materials. MSET analyzes the system and identifies several risk importance factors that show where sustainability is essential for optimal performance and where performance degradation has the greatest impact on total system risk. MSET contains five major components: (1) A functional model that shows how to design, build, implement, and operate a robust nuclear MC and A system (2) A fault tree of the operating MC and A system that adapts PRA methodology to analyze system effectiveness and give a relative risk of failure assessment of the system (3) A questionnaire used to document the facility's current MPC and A system (provides data to evaluate the quality of the system and the level of performance of each basic task performed throughout the material balance area (MBA)) (4) A formal process of applying expert judgment to convert the facility questionnaire data into numeric values representing the performance level of each basic event for use in the fault tree risk assessment calculations (5) PRA software that performs the fault tree risk assessment calculations and produces risk importance

Application of accrual accounting in Iran municipalities

Directory of Open Access Journals (Sweden)

Ali Eamaeilzade Maghariee

2015-03-01

Full Text Available Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information.

Excel in the Accounting Curriculum: Perceptions from Accounting Professors

Science.gov (United States)

Ramachandran Rackliffe, Usha; Ragland, Linda

2016-01-01

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

Financial Accountant | IDRC - International Development Research ...

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

Internal Controls and Quality Assurance of Financial Information ... the end of the month, quarter and year accounting periods but that often requires ... To that effect, liaises with the Chief, External Fund Management to determine the ... Leads Corporate Accounting's testing program in liaison with the Financial Systems Unit ...

Cash Advance Accounting: Accounting Regulations and Practices

OpenAIRE

Aristita Rotila

2012-01-01

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

Propositional Versus Dual-Process Accounts of Evaluative Conditioning: I. The Effects of Co-Occurrence and Relational Information on Implicit and Explicit Evaluations.

Science.gov (United States)

Hu, Xiaoqing; Gawronski, Bertram; Balas, Robert

2017-01-01

Evaluative conditioning (EC) is defined as the change in the evaluation of a conditioned stimulus (CS) due to its pairing with a valenced unconditioned stimulus (US). According to propositional accounts, EC effects should be qualified by the relation between the CS and the US. Dual-process accounts suggest that relational information should qualify EC effects on explicit evaluations, whereas implicit evaluations should reflect the frequency of CS-US co-occurrences. Experiments 1 and 2 showed that, when relational information was provided before the encoding of CS-US pairings, it moderated EC effects on explicit, but not implicit, evaluations. In Experiment 3, relational information moderated EC effects on both explicit and implicit evaluations when it was provided simultaneously with CS-US pairings. Frequency of CS-US pairings had no effect on implicit evaluations. Although the results can be reconciled with both propositional and dual-process accounts, they are more parsimoniously explained by propositional accounts.

Effects of smoking history on selective attention in schizophrenia.

Science.gov (United States)

Hahn, Constanze; Hahn, Eric; Dettling, Michael; Güntürkün, Onur; Ta, Thi Minh Tam; Neuhaus, Andres H

2012-03-01

Smoking prevalence is highly elevated in schizophrenia compared to the general population and to other psychiatric populations. Evidence suggests that smoking may lead to improvements of schizophrenia-associated attention deficits; however, large-scale studies on this important issue are scarce. We examined whether sustained, selective, and executive attention processes are differentially modulated by long-term nicotine consumption in 104 schizophrenia patients and 104 carefully matched healthy controls. A significant interaction of 'smoking status' × 'diagnostic group' was obtained for the domain of selective attention. Smoking was significantly associated with a detrimental conflict effect in controls, while the opposite effect was revealed for schizophrenia patients. Likewise, a positive correlation between a cumulative measure of nicotine consumption and conflict effect in controls and a negative correlation in patients were found. These results provide evidence for specific directional effects of smoking on conflict processing that critically dissociate with diagnosis. The data supports the self-medication hypothesis of smoking in schizophrenia and suggests selective attention as a specific cognitive domain targeted by nicotine consumption. A potential mechanistic model explaining these findings is discussed. Copyright © 2012 Elsevier Ltd. All rights reserved.

Accounting for Health and Safety costs

DEFF Research Database (Denmark)

Rikhardsson, Pall M.

A part of the emerging sustainability management accounting is corporate health and safety performance. One performance dimension is the costs of occupational accidents in companies. The underlying logic for calculating these costs is that if occupational accidents are prevented then these costs...... could be avoided. This chapter presents and discusses selected methods for calculating the costs of occupational accidents. The focus is on presenting the characteristics of each method and disclosing the benefits and drawbacks of each method...

National Transportation Safety Board : weak internal control impaired financial accountability

Science.gov (United States)

2001-09-28

The U. S. General Accounting Office (GAO) was asked to review the National Transportation Safety Board's (NTSB) internal controls over selected types of fiscal year expenditures. They were asked to determine whether internal control weaknesses were a...

Upper Elementary Grades Bear the Brunt of Accountability

Science.gov (United States)

Anderson, Lorin W.

2009-01-01

Upper elementary teachers won't be surprised to learn that in every state, students enrolled in grades 3 through 8 bear the brunt of educational accountability. All states test all students at these grade levels in English/language arts and mathematics. Furthermore, an increasing number of states are testing students at selected elementary and…

AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES

Directory of Open Access Journals (Sweden)

Mester Ioana Teodora

2011-07-01

Full Text Available In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to the same sample, containing a number of 100 SMEs in Bihor County, selected according to the criterion of the average number of employees and that of the level of net turnover at the end of 2008. Continuing previous conducted research we have investigated this time the specific accounting policies of the sampled SMEs from Bihor County and the way these policies are understood by practitioners and implemented in order to prepare financial statements. Surprisingly, we have found that only 93.33% of the respondents agree that the elements presented in the annual financial statements of the entity are evaluated in accordance with the general accounting principles stipulated in Order 3055/2009, according to the accrual accounting. Half of the people interviewed had in view all four qualities of accounting information (intelligibility, relevance, credibility, comparability in drawing up the annual financial statements, and most of them (56.67% are not aware of the possibility to use a significance threshold (10%-15% of the total value of that particular category of assets, liabilities, expenditure, income and results for an as faithful as possible presentation of information in the balance sheet and in the profit and loss account.

Amortisation versus impairment of goodwill and accounting quality

NARCIS (Netherlands)

van Hulzen, P.; Alfonso, L.; Georgakopoulos, G.; Sotiropoulos, I.

2011-01-01

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International

Effectiveness of Selected Communication Media on Tourism ...

African Journals Online (AJOL)

waterfalls, historical relics, captivating beaches, rock out-crops, rolling lulls coupled with hospitable and culturally active people that are capable of making tourism a delight in Nigeria. The study therefore assessed the effectiveness of selected communication media on awareness creation towards tourism for rural ...

Billing and accounts receivable: fundamentals for improvement.

Science.gov (United States)

Bizon, M M

1993-07-01

If a healthcare facility's accounts receivable operation is experiencing problems, the patient accounts manager should survey all areas of his or her responsibility to determine the best method of resolving the difficulties. One effective technique to reduce billing problems is to take a proactive--not reactive--approach. If mistakes can be corrected before they get out of control, and if the patient accounts manager can ensure that claims will not be denied, a healthcare facility's accounts receivable should remain in good condition.

On the cost-effective abatement of CO2-options taking consumer behaviour into account

International Nuclear Information System (INIS)

Wietschel, M.; Rentz, O.

1995-01-01

The current ecopolitical discussion focusses on the greenhouse effect and the consequent political aim to abate anthropogenic CO 2 emissions. Studies on individual measures for CO 2 abatement and on the development of efficient abatement strategies are already at hand. There is one aspect, however, that has hardly been dealt with as yet: If CO 2 abatement suceeds as it is planned by the Federal Government, then energy and prices will rise considerably, and this will curb the demand for energy. Any efficient abatement strategy must take this into account. The article presents a new concept for energy-emission models that takes consumer behaviour into account and discusses efficient CO 2 abatement strategies following from the application of such models. (orig.) [de

Internet accounting

NARCIS (Netherlands)

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

2001-01-01

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

Construction of calibration curve for accountancy tank

International Nuclear Information System (INIS)

Kato, Takayuki; Goto, Yoshiki; Nidaira, Kazuo

2009-01-01

Tanks are equipped in a reprocessing plant for accounting solution of nuclear material. The careful measurement of volume in tanks is very important to implement rigorous accounting of nuclear material. The calibration curve relating the volume and level of solution needs to be constructed, where the level is determined by differential pressure of dip tubes. Several calibration curves are usually employed, but it's not explicitly decided how many segment are used, where to select segment, or what should be the degree of polynomial curve. These parameters, i.e., segment and degree of polynomial curve are mutually interrelated to give the better performance of calibration curve. Here we present the construction technique of giving optimum calibration curves and their characteristics. (author)

Managing Public Accountability : How Public Managers Manage Public Accountability

NARCIS (Netherlands)

Schillemans, Thomas

2015-01-01

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

elative age effect in the selection process of handball players of the regional selection teams

Directory of Open Access Journals (Sweden)

Manuel Gómez López

2017-06-01

Full Text Available This study aimed to analyze the effect of age on adolescent handball players of the regional selection teams. To do this, data of sex and date of birth of 84 youth players from different regional selection teams in the 2015-2016 season were analyzed, performing comparisons and differences being studied by χ2 and Z tests and the Bonferroni method. The analysis of results by quarter and half of birth revealed no statistically significant differences in gender and category. It seems to confirm that there is not relative age effect in the analyzed Teams. Whereupon, seems to confirm that in handball base, all young people participate, regardless of the degree of maturity submit.

Accounting Students’ Choice on Accounting Information Technology Careers

OpenAIRE

Nurul Hasanah Uswati Dewi

2014-01-01

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

A bayesian hierarchical model for classification with selection of functional predictors.

Science.gov (United States)

Zhu, Hongxiao; Vannucci, Marina; Cox, Dennis D

2010-06-01

In functional data classification, functional observations are often contaminated by various systematic effects, such as random batch effects caused by device artifacts, or fixed effects caused by sample-related factors. These effects may lead to classification bias and thus should not be neglected. Another issue of concern is the selection of functions when predictors consist of multiple functions, some of which may be redundant. The above issues arise in a real data application where we use fluorescence spectroscopy to detect cervical precancer. In this article, we propose a Bayesian hierarchical model that takes into account random batch effects and selects effective functions among multiple functional predictors. Fixed effects or predictors in nonfunctional form are also included in the model. The dimension of the functional data is reduced through orthonormal basis expansion or functional principal components. For posterior sampling, we use a hybrid Metropolis-Hastings/Gibbs sampler, which suffers slow mixing. An evolutionary Monte Carlo algorithm is applied to improve the mixing. Simulation and real data application show that the proposed model provides accurate selection of functional predictors as well as good classification.

Analyzing the effect of selected control policy measures and sociodemographic factors on alcoholic beverage consumption in Europe within the AMPHORA project: statistical methods.

Science.gov (United States)

Baccini, Michela; Carreras, Giulia

2014-10-01

This paper describes the methods used to investigate variations in total alcoholic beverage consumption as related to selected control intervention policies and other socioeconomic factors (unplanned factors) within 12 European countries involved in the AMPHORA project. The analysis presented several critical points: presence of missing values, strong correlation among the unplanned factors, long-term waves or trends in both the time series of alcohol consumption and the time series of the main explanatory variables. These difficulties were addressed by implementing a multiple imputation procedure for filling in missing values, then specifying for each country a multiple regression model which accounted for time trend, policy measures and a limited set of unplanned factors, selected in advance on the basis of sociological and statistical considerations are addressed. This approach allowed estimating the "net" effect of the selected control policies on alcohol consumption, but not the association between each unplanned factor and the outcome.

Environmental Accounts of the Netherlands 2009

International Nuclear Information System (INIS)

2010-11-01

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

The word frequency effect in first- and second-language word recognition: A lexical entrenchment account

NARCIS (Netherlands)

Diependaele, K.; Lemhöfer, K.M.L.; Brysbaert, M.

2013-01-01

We investigate the origin of differences in the word frequency effect between native speakers and second-language speakers. In a large-scale analysis of English word identification times we find that group-level differences are fully accounted for by the individual language proficiency scores.

Lexicographical basis for an Electronic Bilingual Accounting Dictionary

DEFF Research Database (Denmark)

Nielsen, Sandro

2002-01-01

This paper describes some selected aspects of the pre-conceptual work in connection with an Internet-based Danish-English dictionary covering the field of accounting. The emphasis is on text-dependent and text-independent functions related to the intended user group, as this relationship is crucial...... as grammatical information, definitions, equivalents, pronunciation, collocations, phrases, cross-references and Internet links....

A fundamentalist perspective on accounting and implications for accounting

Directory of Open Access Journals (Sweden)

Guohua Jiang

2013-12-01

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

Effect of selective versus non-selective cyclooxygenase inhibitors on ischemia-reperfusion-induced hepatic injury in rats.

Science.gov (United States)

Abdel-Gaber, Seham A; Ibrahim, Mohamed A; Amin, Entesar F; Ibrahim, Salwa A; Mohammed, Rehab K; Abdelrahman, Aly M

2015-08-01

Ischemia-reperfusion (IR) injury represents an important pathological process of liver injury during major hepatic surgery. The role of cyclooxygenase (COX) enzymes in the pathogenesis of ischemia-reperfusion (IR)-induced liver injury is not clear. This study investigated the effect of a selective COX-2 inhibitor, celecoxib, versus non-selective, indomethacin, on hepatic IR injury in rats. Hepatic IR was induced in adult male rats. The animals were divided into 4 groups: normal control (sham group), IR non-treated group; IR-indomethacin-treated group; and IR-celecoxib-treated group. Liver injury was evaluated by serum alanine aminotransferase (ALT) and a histopathological examination of liver tissues. Hepatic tissue content of oxidative stress parameters glutathione peroxidase (GPx), superoxide dismutase (SOD), catalase, malondialdehyde (MDA), nitric oxide (NO) and the inflammatory marker, tumor necrosis factor-alpha, (TNF-α) were measured. Moreover, the immunohistochemical detection of endothelial NO synthase (eNOS), inducible NO synthase (iNOS), and caspase-3 in the hepatic tissue was performed. Celecoxib, but not indomethacin, significantly attenuated hepatic IR injury as evidenced by reduction in serum ALT as well as by improvement in the histopathological scoring. Such effect was associated with attenuation in oxidative stress and TNF-α, along with modulation of immunohistochemical expression of eNOS, iNOS and caspase-3 in the hepatic tissue. The present study concluded that selective COX-2 inhibition (but not non-selective), is hepatoprotective against liver IR injury; indicating a differential role of COX-1 versus COX-2. Modulation of iNOS, eNOS and caspase-3 might participate in the protective effect of selective COX-2-inhibitors. Copyright © 2015 Elsevier Inc. All rights reserved.

Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

NARCIS (Netherlands)

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

2015-01-01

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

Professional accounting media - accountants handing over control to the system

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2010-01-01

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

A Genomic Map of the Effects of Linked Selection in Drosophila.

Directory of Open Access Journals (Sweden)

Eyal Elyashiv

2016-08-01

Full Text Available Natural selection at one site shapes patterns of genetic variation at linked sites. Quantifying the effects of "linked selection" on levels of genetic diversity is key to making reliable inference about demography, building a null model in scans for targets of adaptation, and learning about the dynamics of natural selection. Here, we introduce the first method that jointly infers parameters of distinct modes of linked selection, notably background selection and selective sweeps, from genome-wide diversity data, functional annotations and genetic maps. The central idea is to calculate the probability that a neutral site is polymorphic given local annotations, substitution patterns, and recombination rates. Information is then combined across sites and samples using composite likelihood in order to estimate genome-wide parameters of distinct modes of selection. In addition to parameter estimation, this approach yields a map of the expected neutral diversity levels along the genome. To illustrate the utility of our approach, we apply it to genome-wide resequencing data from 125 lines in Drosophila melanogaster and reliably predict diversity levels at the 1Mb scale. Our results corroborate estimates of a high fraction of beneficial substitutions in proteins and untranslated regions (UTR. They allow us to distinguish between the contribution of sweeps and other modes of selection around amino acid substitutions and to uncover evidence for pervasive sweeps in untranslated regions (UTRs. Our inference further suggests a substantial effect of other modes of linked selection and of adaptation in particular. More generally, we demonstrate that linked selection has had a larger effect in reducing diversity levels and increasing their variance in D. melanogaster than previously appreciated.

A Genomic Map of the Effects of Linked Selection in Drosophila.

Science.gov (United States)

Elyashiv, Eyal; Sattath, Shmuel; Hu, Tina T; Strutsovsky, Alon; McVicker, Graham; Andolfatto, Peter; Coop, Graham; Sella, Guy

2016-08-01

Natural selection at one site shapes patterns of genetic variation at linked sites. Quantifying the effects of "linked selection" on levels of genetic diversity is key to making reliable inference about demography, building a null model in scans for targets of adaptation, and learning about the dynamics of natural selection. Here, we introduce the first method that jointly infers parameters of distinct modes of linked selection, notably background selection and selective sweeps, from genome-wide diversity data, functional annotations and genetic maps. The central idea is to calculate the probability that a neutral site is polymorphic given local annotations, substitution patterns, and recombination rates. Information is then combined across sites and samples using composite likelihood in order to estimate genome-wide parameters of distinct modes of selection. In addition to parameter estimation, this approach yields a map of the expected neutral diversity levels along the genome. To illustrate the utility of our approach, we apply it to genome-wide resequencing data from 125 lines in Drosophila melanogaster and reliably predict diversity levels at the 1Mb scale. Our results corroborate estimates of a high fraction of beneficial substitutions in proteins and untranslated regions (UTR). They allow us to distinguish between the contribution of sweeps and other modes of selection around amino acid substitutions and to uncover evidence for pervasive sweeps in untranslated regions (UTRs). Our inference further suggests a substantial effect of other modes of linked selection and of adaptation in particular. More generally, we demonstrate that linked selection has had a larger effect in reducing diversity levels and increasing their variance in D. melanogaster than previously appreciated.

On the theory of superfluid liquid rotation in pulsars taking into account relativistic effects in vortices

International Nuclear Information System (INIS)

Chernobaj, V.A.; Andronik, V.V.

1978-01-01

The necessity of taking into account the relativistic effects in quantized vortices of pulsar superfluid nuclei is shown. The full energy of a single vortex for special relativity theory approximation is determined. The single vortex full energy asymptotics for quantized numbers n, which are much greater than the ratio of vortex exterior radius to Compton's length of the nucleon, wave is linear with respect to n while in the nonrelativistic case the kinetic energy is proportional to n 2 . This suggests the possibility of existence of quasistable vortices with great quantized numbers n. It is revealed that for small quantized numbers the taking into account of the relativistic effects in the vortices does not lead to qualitative changes of the general condition of superfluid liquid rotation as compared to non-relativistic theory

The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece

OpenAIRE

Karampinis N.; Hevas D.

2009-01-01

In this study we tested the effect of the mandatory adoption of IFRS upon the value relevance of earnings and book values using data from the Athens Stock Exchange that covered a period of two years before and two years after the mandatory adoption of IFRS. Greece is a code-law country with strong tax conformity, bank orientation and conservative accounting rules which have a negative effect on the value relevance of financial statements. As IFRS adoption promotes fair value accounting and we...

RISK MANAGEMENT COMPANIES AND HEDGE ACCOUNTING

Directory of Open Access Journals (Sweden)

SABIN ARMĂŞELU

2014-12-01

Full Text Available The increasing use of derivatives for risk management of a company lately has led to the need to report on an actual basis as these instruments and regulate these operations accounting. This paper proposes a presentation of hedging transactions and their accounting evaluating the impact, in terms of accounting, risk management derivatives on a company. Hedges are often ineffective. Overcoming the ineffectiveness of hedging operations can be achieved by proper designation of the hedging relationship and create an appropriate method to demonstrate hedge effectiveness.

Trends in surface-water quality at selected National Stream Quality Accounting Network (NASQAN) stations, in Michigan

Science.gov (United States)

Syed, Atiq U.; Fogarty, Lisa R.

2005-01-01

To demonstrate the value of long-term, water-quality monitoring, the Michigan Department of Environmental Quality (MDEQ), in cooperation with the U.S. Geological Survey (USGS), initiated a study to evaluate potential trends in water-quality constituents for selected National Stream Quality Accounting Network (NASQAN) stations in Michigan. The goal of this study is to assist the MDEQ in evaluating the effectiveness of water-pollution control efforts and the identification of water-quality concerns. The study included a total of nine NASQAN stations in Michigan. Approximately 28 constituents were analyzed for trend tests. Station selection was based on data availability, land-use characteristics, and station priority for the MDEQ Water Chemistry Monitoring Project. Trend analyses were completed using the uncensored Seasonal Kendall Test in the computer program Estimate Trend (ESTREND), a software program for the detection of trends in water-quality data. The parameters chosen for the trend test had (1) at least a 5-year period of record (2) about 5 percent of the observations censored at a single reporting limit, and (3) 40 percent of the values within the beginning one-fifth and ending one-fifth of the selected period. In this study, a negative trend indicates a decrease in concentration of a particular constituent, which generally means an improvement in water quality; whereas a positive trend means an increase in concentration and possible degradation of water quality. The results of the study show an overall improvement in water quality at the Clinton River at Mount Clemens, Manistee River at Manistee, and Pigeon River near Caseville. The detected trend for these stations show decreases in concentrations of various constituents such as nitrogen compounds, conductance, sulfate, fecal coliform bacteria, and fecal streptococci bacteria. The negative trend may indicate an overall improvement in agricultural practices, municipal and industrial wastewater

Tribological coatings: contact mechanisms and selection

International Nuclear Information System (INIS)

Matthews, A; Franklin, S; Holmberg, K

2007-01-01

This paper, which forms part of a special issue of this journal marking a 25th year anniversary in tribology, aims to provide an appraisal of key issues in coating tribology over that period. Two main inter-related strands are emphasized. One is the continuing move down the length scale in terms of the fundamental understanding of tribological contacts. This has been particularly useful in aiding the development of new coatings by identifying their property requirements at different scale levels. A second strand relates to the ongoing imperative to be able to design and select coatings to meet practical friction and wear requirements. This selection problem requires a robust methodology, and one such is elaborated in the paper, which takes account of the requirements of different types of tribological contacts and uses a combination of theoretical and empirical information. Challenges still remain in this regard, and the paper seeks to provide a basis for further developments to improve coatings and to ensure their effective selection

Accounting for Marketing: Marketing Performance Through Financial Results

OpenAIRE

Levent KOSAN

2014-01-01

Accounting, especially strategic management accounting, provides significant contributions to companies for decisions in environments of intense competition. Accounting, which has positive effects of company strategy development and management, has become a required facet of marketing, another area that has gained significance. The aim of this study is to assess the contributions of accounting to marketing performance management and other areas related to marketing development and to evaluate...

International accounting standards and their effect on mergers and acquisitions