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Sample records for single interferer ifr

  1. Quantum private comparison employing single-photon interference

    Science.gov (United States)

    Liu, Bin; Xiao, Di; Huang, Wei; Jia, Heng-Yue; Song, Ting-Ting

    2017-07-01

    As a typical quantum cryptographic task between distrustful participants, quantum private comparison (QPC) has attracted a lot of attention in recent years. Here we propose two QPC protocols employing single-photon interference, a typical and interesting technology for quantum communications. Compared with the previous QPC protocols employing normal single states or entangled states, the proposed protocols achieve lower communication complexity utilizing the characteristics of single-photon interference. And we also proved the security of the proposed protocols in theory.

  2. The Mandatory Introduction of IFRS as a Single Accounting Standard in the European Union and the Effect on Earnings Management

    NARCIS (Netherlands)

    M.B.W. Lippens (Mark)

    2010-01-01

    textabstractExecutive summary In this study, it was investigated whether the mandatory adoption of IFRS from 1 January 2005 by all listed companies in the European Union led to significantly lower levels of earnings management. I found that, despite the stricter character of IFRS compared to

  3. Adaptive single-antenna transmit selection with interference suppression

    KAUST Repository

    Radaydeh, Redha Mahmoud Mesleh

    2011-10-01

    This paper studies the performance of adaptive transmit selection with co-channel interference suppression in multipath fading channels. The adaptive selection algorithms are configured for single-antenna bandwidth-efficient or power-efficient transmission with as low transmit channel estimations as possible. Due to the fact that the number of active co-channel interfering signals and their corresponding powers experience random behavior, the adaptation to channels conditions, assuming uniform buffer and traffic loading, is proposed to be jointly based on the transmit channels instantaneous signal-to-noise ratios (SNRs) and signal-to-interference-plus-noise ratios (SINRs). Two interference cancelation algorithms are considered. The first algorithm assumes that the receiver eliminates the impact of the strongest subset of interferers, whereas the second algorithm suggests random cancelation of interferers to further reduce processing complexity. The impact of outdated ordering of interferers powers on the efficiency of interference cancelation, and the effect of imperfect prediction of transmit channels for desired user adaptation are investigated. Analytical formulations for various performance measures and comparisons between the performance and processing complexity of different adaptation schemes are presented. © 2011 IEEE.

  4. Single-photon interference experiment for high schools

    Science.gov (United States)

    Bondani, Maria

    2014-07-01

    We follow the reductio ad absurdum reasoning described in the book "Sneaking a Look at God's Cards" by Giancarlo Ghirardi to demonstrate the wave-particle duality of light in a Mach-Zehnder interferometric setup analog to the conventional Young double-slit experiment. We aim at showing the double nature of light by measuring the existence of interference fringes down to the single-photon level. The setup includes a strongly attenuated laser, polarizing beam splitters, half-waveplates, polarizers and single-photon detectors.

  5. Corpuscular Model of Two-Beam Interference and Double-Slit Experiments with Single Photons

    NARCIS (Netherlands)

    Jin, Fengping; Yuan, Shengjun; De Raedt, Hans; Michielsen, Kristel; Miyashita, Seiji

    We introduce an event-based corpuscular simulation model that reproduces the wave mechanical results of single-photon double-slit and two-beam interference experiments and (of a one-to-one copy of an experimental realization) of a single-photon interference experiment with a Fresnel biprism. The

  6. Reducing Electromagnetic Interference in a Grid Tied Single Phase Power Inverter

    Science.gov (United States)

    2016-09-01

    ELECTROMAGNETIC INTERFERENCE IN A GRID TIED SINGLE PHASE POWER INVERTER by Jason Hassan Valiani September 2016 Thesis Advisor: Giovanna Oriti...3. REPORT TYPE AND DATES COVERED Master’s thesis 4. TITLE AND SUBTITLE REDUCING ELECTROMAGNETIC INTERFERENCE IN A GRID TIED SINGLE PHASE POWER...The addition of a passive filter proved to minimize the conducted EMI for a single -phase grid-tied inverter. 14. SUBJECT TERMS single -phase

  7. Frequency of Arrival-based Interference Localization Using a Single Satellite

    OpenAIRE

    Kalantari, Ashkan; Maleki, Sina; Chatzinotas, Symeon; Ottersten, Björn

    2016-01-01

    Intentional and unintentional interferences are an increasing threat for the satellite communications industry. In this paper, we aim to localize an interference with unknown location using frequency of arrival (FoA) technique by only relying on the measurements obtained through a single satellite. In each time instance, the satellite samples the interference and forwards it to the gateway to estimate its frequency. Since the satellite moves, each estimated frequency includes a Doppler shift,...

  8. Quantum interference effects at room temperature in OPV-based single-molecule junctions

    NARCIS (Netherlands)

    Arroyo Rodriguez, C.; Frisenda, R.; Moth-Poulsen, K.; Seldenthuis, J.S.; Bjornholm, T.; Van der Zant, H.S.

    2013-01-01

    Interference effects on charge transport through an individual molecule can lead to a notable modulation and suppression on its conductance. In this letter, we report the observation of quantum interference effects occurring at room temperature in single-molecule junctions based on

  9. A single antenna interference cancellation and adaptive technique based on ALOE

    Directory of Open Access Journals (Sweden)

    Xu Han

    2017-02-01

    Full Text Available A new type of single antenna interference cancellation (SAIC algorithm based on ALOE filtering module is introduced for co-channel interference cancellation in GSM/GPRS/EDGE downlink without changing the link structure of traditional receiver.Meanwhile,an adjacent frequency adaptive detection based on power spectrum estimation method is introduced to solve adjacent frequency interference and complex interference.Compared with traditional energy noise estimation method,the new method has simpler structure,less complexity,and can effectively improve the adaptability for various scenarios.The simulation results show that it can raise the resistance to co-channel frequency interference and adjacent frequency interference in multimode chips with low complexity,which improves the quality of 2G voice communication.

  10. Single-task fMRI overlap predicts concurrent multitasking interference.

    Science.gov (United States)

    Nijboer, Menno; Borst, Jelmer; van Rijn, Hedderik; Taatgen, Niels

    2014-10-15

    There is no consensus regarding the origin of behavioral interference that occurs during concurrent multitasking. Some evidence points toward a multitasking locus in the brain, while other results imply that interference is the consequence of task interactions in several brain regions. To investigate this issue, we conducted a functional MRI (fMRI) study consisting of three component tasks, which were performed both separately and in combination. The results indicated that no specific multitasking area exists. Instead, different patterns of activation across conditions could be explained by assuming that the interference is a result of task interactions. Additionally, similarity in single-task activation patterns correlated with a decrease in accuracy during dual-task conditions. Taken together, these results support the view that multitasking interference is not due to a bottleneck in a single "multitasking" brain region, but is a result of interactions between concurrently running processes. Copyright © 2014 Elsevier Inc. All rights reserved.

  11. Resonance fluorescence and quantum interference of a single NV center

    Science.gov (United States)

    Ma, Yong-Hong; Zhang, Xue-Feng; Wu, E.

    2017-11-01

    The detection of a single nitrogen-vacancy center in diamond has attracted much interest, since it is expected to lead to innovative applications in various domains of quantum information, including quantum metrology, information processing and communications, as well as in various nanotechnologies, such as biological and subdiffraction limit imaging, and tests of entanglement in quantum mechanics. We propose a novel scheme of a single NV center coupled with a multi-mode superconducting microwave cavity driven by coherent fields in squeezed vacuum. We numerically investigate the spectra in-phase quadrature and out-of-phase quadrature for different driving regimes with or without detunings. It shows that the maximum squeezing can be obtained for optimal Rabi fields. Moreover, with the same parameters, the maximum squeezing is greatly increased when the detunings are nonzero compared to the resonance case.

  12. IFR fuel cycle

    International Nuclear Information System (INIS)

    Battles, J.E.; Miller, W.E.; Lineberry, M.J.; Phipps, R.D.

    1992-01-01

    The next major milestone of the IFR program is engineering-scale demonstration of the pyroprocess fuel cycle. The EBR-II Fuel Cycle Facility has just entered a startup phase, which includes completion of facility modifications and installation and cold checkout of process equipment. This paper reviews the development of the electrorefining pyroprocess, the design and construction of the facility for the hot demonstration, the design and fabrication of the equipment, and the schedule and initial plan for its operation

  13. Financial Reporting Through IFRS

    OpenAIRE

    Doina Maria Tilea; Vasile Bleotu; Alexandra Ana Maria Serban

    2013-01-01

    Financial reporting using the latest version of IFRS (2011), a result of the IASB research in cooperation with the standardizers of the national accounting standards in order to achieve convergence in accounting standards around the world on the one hand, and on the other hand to provide a set of highly qualitative global accounting standards, requires transparent and comparable information of general purpose financial statements.

  14. IFR electrorefining process

    International Nuclear Information System (INIS)

    Kim, S. B.

    1997-01-01

    A metallic fuel alloy, which is a key element of the IFR fuel cycle, permits the use of pyrochemical processing of the spent fuel. Electrorefining with molten salt electrolytes is a key step in the pyroprocess because the actinides are recovered, separated from the fission products present in the spent fuel in this operation and then recycled for use as fuel. Chemical and electrochemical aspects of the electrorefining method is to be described. (author)

  15. Quantum interference effects at room temperature in OPV-based single-molecule junctions

    DEFF Research Database (Denmark)

    Arroyo, Carlos R.; Frisenda, Riccardo; Moth-Poulsen, Kasper

    2013-01-01

    Interference effects on charge transport through an individual molecule can lead to a notable modulation and suppression on its conductance. In this letter, we report the observation of quantum interference effects occurring at room temperature in single-molecule junctions based on oligo(3......)-phenylenevinylene (OPV3) derivatives, in which the central benzene ring is coupled to either para- or meta-positions. Using the break-junction technique, we find that the conductance for a single meta-OPV3 molecule wired between gold electrodes is one order of magnitude smaller than that of a para-OPV3 molecule...

  16. Geometric-Phase Interference in a Mn12 Single-Molecule Magnet with Truly Fourfold Symmetry

    Science.gov (United States)

    Friedman, Jonathan

    2014-03-01

    A single-molecule magnet (SMM) is a large-spin system with an anisotropy barrier separating preferred ``up'' and ``down'' orientations. The spin can tunnel between these directions when an external longitudinal magnetic field brings levels in opposite wells into resonance. When there exist more than one energetically equivalent paths for tunneling, those paths can interfere, a geometric-phase effect that modulates the rate at which spins flip direction. The interference can be controlled by a magnetic field applied perpendicular to the spin's easy magnetization axis. In a ground-breaking experiment, Wernsdorfer and Sessoli found oscillations in the probability of spin tunneling as a function of the field applied along the hard axis of the Fe8 SMM. This observation confirmed a theoretical prediction by Garg. Similar geometric-phase interference has been observed in other SMMs that have effective two-fold symmetry, where tunneling involves the interference between two equal-amplitude paths. Such interference effects have not previously been seen in systems with four-fold rotational symmetry. In recent work, my group has seen evidence of the observation of a geometric-phase interference effect in the Mn12-tBuAc SMM, a variant of the bellwether Mn12-Ac SMM that has true four-fold rotational symmetry (being free of the solvent disorder that breaks the four-fold symmetry in the latter). The spin relaxation rate as a function of the applied transverse magnetic field shows a modulated behavior, with retarded relaxation near where one expects destructive interference between tunneling paths associated with excited states. Tuning the direction of the transverse field away from the hard axis washes out the observed interference effect by favoring one tunneling path over others. Detailed master-equation calculations are used to fit the observed behavior and yield anisotropy parameters consistent with values determined by other groups. Unlike previous observations of geometric

  17. The Relation between Structure and Quantum Interference in Single Molecule Junctions

    DEFF Research Database (Denmark)

    Markussen, Troels; Stadler, Robert; Thygesen, Kristian Sommer

    2010-01-01

    Quantum interference (QI) of electron pathways has recently attracted increased interest as an enabling tool for single-molecule electronic devices. Although various molecular systems have been shown to exhibit QI effects and a number of methods have been proposed for its analysis, simple...

  18. Single-well interference slug tests to assess the vertical hydraulic conductivity of unconsolidated aquifers

    Science.gov (United States)

    Paradis, Daniel; Lefebvre, René

    2013-01-01

    SummaryMeaningful understanding of flow and solute transport in general requires the knowledge of hydraulic conductivity and its anisotropy. Various field methods allow the measurement of the horizontal component (Kh), but vertical hydraulic conductivity (Kv) is rarely measured, for lack of practical field tests. This paper proposes vertical interference slug tests, an adaptation of inter-well interference slug tests to a single well, for the efficient field measurement of Kv. The test is carried out in a single well between a stress and an observation interval that are vertically isolated with a three-packer assembly. An instantaneous pressure pulse is induced in the stress interval and resulting drawdowns are recorded in both the stress and the observation intervals. In a proof-of-concept field study, 12 vertical interference tests were carried out sequentially along a fully-screened well across a moderately heterogeneous and highly anisotropic aquifer made up of littoral silts and sands. A direct-push method was used to install the well, which was completed without sand-pack to allow the natural collapse of sediments in the thin annular space around the screen. Direct-push wells allow the measurement of in situ hydraulic properties of sediments and minimize well construction interferences with hydraulic tests. Drawdowns measured in stress and observation intervals of multiple tests were simultaneously inverted numerically to reconstruct heterogeneous profiles of Kh, hydraulic conductivity anisotropy (Kv/Kh), and specific storage (Ss). Results were validated by comparison of observed versus predicted drawdowns and with field and laboratory measurements of Kh and Kv made along the tested well. Results indicate that the profile of Kv values obtained with vertical interference slug tests follows a similar pattern with depth than the profile with lab measurements made with a permeameter on soil samples collected in the same intervals as the interference tests, which

  19. Progress and status of the integral fast reactor (IFR) development program

    International Nuclear Information System (INIS)

    Chang, Y.I.

    1992-01-01

    This paper discusses the Integral Fast Reactor (IFR) development program, in which the entire reactor system - reactor, fuel cycle, and waste process is being developed and optimized at the same time as a single integral entity. Detailed discussions on the present status of the IFR technology development activities in the areas of fuels, pyroprocessing, safety, core design, and fuel cycle demonstration are also presented

  20. Quantum interference of single photons from two remote nitrogen-vacancy centers in diamond

    Science.gov (United States)

    Goldman, Michael; Sipahigil, Alp; Togan, Emre; Chu, Yiwen; Markham, Mark; Twitchen, Daniel; Zibrov, Alexander; Kubanek, Alexander; Lukin, Mikhail

    2012-06-01

    The interference of two identical photons impinging on a beam splitter leads to perfect photon coalescence where both photons leave through the same output port. This effect, known as Hong-Ou-Mandel (HOM) interference, can be used to characterize the properties of quantum emitters with high accuracy. This is a particularly useful tool for quantum emitters embedded in a solid state matrix because their internal properties, unlike those of atoms in free space, differ substantially from emitter to emitter due to strong interactions with the environment. HOM interference can also be used to generate optically mediated entanglement between two remote quantum emitters, a crucial step toward the development of long-distance quantum communication and scalable quantum computation architectures. Here, we demonstrate this interference effect with single photons emitted from two single Nitrogen-Vacancy (NV) centers in diamond samples that are spatially separated by 2 meters [1]. The detuning of the photons can be tuned by applying a DC electric field to one NV center. We discuss current efforts toward optical entanglement of the two NV centers. [4pt] [1] A. Sipahigil, M. L. Goldman, E. Togan, Y. Chu, M. Markham, D. J. Twitchen, A. S. Zibrov, A. Kubanek, and M. D. Lukin, arXiv:1112.3975v1.

  1. Chemical Principles and Interference in the Electrical Conductance of Single Molecules

    DEFF Research Database (Denmark)

    Borges, Anders Christian

    The electrical conductance of single molecules are routinely reported in the scientific literature and off-resonant coherent tunneling is believed to be the mechanism for transport in some of these experiments. In these experiments it is observed that, in spite of similar molecular structures......-Tunneling Microscope Break-Junction experiments (STM-BJ). It is demonstrated that these links can be used to design molecules exhibiting surprising interference effects and to interpret and predict the trends in the characteristic conductance of single molecules without resorting to numerical computational methods...

  2. Single-shot self-interference incoherent digital holography using off-axis configuration.

    Science.gov (United States)

    Hong, Jisoo; Kim, Myung K

    2013-12-01

    We propose a single-shot incoherent holographic imaging technique that adopts self-interference incoherent digital holography (SIDH) with slight tilt of the plane mirror in the optical configuration. The limited temporal coherence length of the illumination leads the guide-star hologram of the proposed system to have a Gaussian envelope of elliptical ring shape. The observation shows that the reconstruction by cross correlation with the guide-star hologram achieves better quality than the usual propagation methods. Experimentally, we verify that the hologram and 3D reconstruction can be implemented incoherently with the proposed single-shot off-axis SIDH.

  3. Single-stage accelerator mass spectrometer radiocarbon-interference identification and positive-ionisation characterisation

    Energy Technology Data Exchange (ETDEWEB)

    Wilcken, K.M., E-mail: klaus.wilcken@ansto.gov.au [Scottish Universities Environmental Research Centre, Scottish Enterprise Technology Park, East Kilbride G75 0QF (United Kingdom); Freeman, S.P.H.T.; Xu, S.; Dougans, A. [Scottish Universities Environmental Research Centre, Scottish Enterprise Technology Park, East Kilbride G75 0QF (United Kingdom)

    2013-01-15

    A single-stage accelerator mass spectrometer (SSAMS) is a good alternative to conventional spectrometers based on tandem electrostatic acceleration for radiocarbon measurement and permits experimentation with both negative and positive carbon ions. However, such {sup 14}C AMS of either polarity ions is limited by an interference. In the case of anion acceleration we have newly determined this to be summed {sup 13}C and {sup 16}O by improvising an additional Wien filter on our SSAMS deck. Also, {sup 14}C AMS might be improved by removing its dependency on negative-ionisation in a sputter ion source. This requires negative-ionisation of sample atoms elsewhere to suppress the {sup 14}N interference, which we accomplish by transmitting initially positive ions through a thin membrane. The ionisation dependence on ion-energy is found to be consistent with previous experimentation with vapours and thicker foils.

  4. Compressive sensing sectional imaging for single-shot in-line self-interference incoherent holography

    Science.gov (United States)

    Weng, Jiawen; Clark, David C.; Kim, Myung K.

    2016-05-01

    A numerical reconstruction method based on compressive sensing (CS) for self-interference incoherent digital holography (SIDH) is proposed to achieve sectional imaging by single-shot in-line self-interference incoherent hologram. The sensing operator is built up based on the physical mechanism of SIDH according to CS theory, and a recovery algorithm is employed for image restoration. Numerical simulation and experimental studies employing LEDs as discrete point-sources and resolution targets as extended sources are performed to demonstrate the feasibility and validity of the method. The intensity distribution and the axial resolution along the propagation direction of SIDH by angular spectrum method (ASM) and by CS are discussed. The analysis result shows that compared to ASM the reconstruction by CS can improve the axial resolution of SIDH, and achieve sectional imaging. The proposed method may be useful to 3D analysis of dynamic systems.

  5. Retrocausation acting in the single-electron double-slit interference experiment

    Science.gov (United States)

    Hokkyo, Noboru

    The single electron double-slit interference experiment is given a time-symmetric interpretation and visualization in terms of the intermediate amplitude of transition between the particle source and the detection point. It is seen that the retarded (causal) amplitude of the electron wave expanding from the source shows an advanced (retrocausal) bifurcation and merging in passing through the double-slit and converges towards the detection point as if guided by the advanced (retrocausal) wave from the detected electron. An experiment is proposed to confirm the causation-retrocausation symmetry of the electron behavior by observing the insensitivity of the interference pattern to non-magnetic obstacles placed in the shadows of the retarded and advanced waves appearing on the rear and front sides of the double-slit.

  6. The IFR status and prospects

    International Nuclear Information System (INIS)

    Till, C.E.

    1992-01-01

    The integral fast reactor (IFR) concept consists of a metal-fueled, liquid-metal-cooled fast reactor with its associated pyrometallurgical recovery and recycle of plutonium and higher actinides. The feasibility and operational stability of a liquid-metal-cooled fast reactor has been amply demonstrated in many countries. A comprehensive understanding of the irradiation effects on metal fuels permits extremely high fuel burnup without failures. Interest in the IFR concept grew rapidly when (in 1986) the benign response of the IFR was demonstrated by deliberately putting Experimental Breeder Reactor II (EBR-II) through unprotected loss-of-flow and loss-of-heat-sink transients; these transients were comfortably controlled by the inherent feedback of the system

  7. Quantum interference of electrically generated single photons from a quantum dot

    International Nuclear Information System (INIS)

    Patel, Raj B; Bennett, Anthony J; Shields, Andrew J; Cooper, Ken; Atkinson, Paola; Nicoll, Christine A; Ritchie, David A

    2010-01-01

    Quantum interference lies at the foundation of many protocols for scalable quantum computing and communication with linear optics. To observe these effects the light source must emit photons that are indistinguishable. From a technological standpoint, it would be beneficial to have electrical control over the emission. Here we report of an electrically driven single-photon source emitting indistinguishable photons. The device consists of a layer of InAs quantum dots embedded in the intrinsic region of a p-i-n diode. Indistinguishability of consecutive photons is tested in a two-photon interference experiment under two modes of operation, continuous and pulsed current injection. We also present a complete theory based on the interference of photons with a Lorentzian spectrum which we compare to both our continuous wave and pulsed experiments. In the former case, a visibility was measured limited only by the timing resolution of our detection system. In the case of pulsed injection, we employ a two-pulse voltage sequence which suppresses multi-photon emission and allows us to carry out temporal filtering of photons which have undergone dephasing. The characteristic Hong-Ou-Mandel 'dip' is measured, resulting in a visibility of 64 ± 4%.

  8. Single-Photon Interference due to Motion in an Atomic Collective Excitation

    Science.gov (United States)

    Whiting, D. J.; Šibalić, N.; Keaveney, J.; Adams, C. S.; Hughes, I. G.

    2017-06-01

    We experimentally demonstrate the heralded generation of bichromatic single photons from an atomic collective spin excitation (CSE). The photon arrival times display collective quantum beats, a novel interference effect resulting from the relative motion of atoms in the CSE. A combination of velocity-selective excitation with strong laser dressing and the addition of a magnetic field allows for exquisite control of this collective beat phenomenon. The present experiment uses a diamond scheme with near-IR photons that can be extended to include telecommunications wavelengths or modified to allow storage and retrieval in an inverted-Y scheme.

  9. Development of IFR pyroprocessing technology

    International Nuclear Information System (INIS)

    Laidler, J.J.; Battles, J.E.; Miller, W.E.; Gay, E.C.

    1993-01-01

    A metallic fuel alloy, nominally U-20Pu-10Zr, is the key element of the IFR fuel cycle. This metallic fuel permits the use of an innovative reprocessing method, known as ''pyoprocessing,'' featuring fused-salt electrorefining of the spent fuel. Electrorefining separates the actinide elements from fission products, without producing a separate stream of plutonium. The fuel product is contaminated with the higher actinides and with a minor amount of rare earth fission products, making it self-protecting and thus diversion-resistant while still perfectly suitable as a fuel material in the fast spectrum of the IFR core

  10. IFRS 10 muutos 2011 alkaen

    OpenAIRE

    Sharma-Lehtinen, Sheeru

    2014-01-01

    IASB julkaisi uuden konsernitilinpäätösstandardin toukokuussa 2011. Ennen kyseistä muutosta, konsernitilinpäätöksestä ohjeisti IAS 27 Konserni- ja erillistilinpäätös-standardi. Muutoksen astuttua voimaan tuli täysin uusi IFRS 10 Konsernitilinpäätös -standardi, joka korvasi IAS 27-standardin konsernitilinpäätösosiota. IFRS 10-standardi otettiin Suomessa käyttöön vuoden 2014 alusta. Tutkimus on toteutettu laadullisia tutkimusmenetelmiä käyttäen. Tutkimuksen tavoitteena oli selvittää, miks...

  11. Investigating and improving student understanding of quantum mechanics in the context of single photon interference

    Science.gov (United States)

    Marshman, Emily; Singh, Chandralekha

    2017-06-01

    Single photon experiments involving a Mach-Zehnder interferometer can illustrate the fundamental principles of quantum mechanics, e.g., the wave-particle duality of a single photon, single photon interference, and the probabilistic nature of quantum measurement involving single photons. These experiments explicitly make the connection between the abstract quantum theory and concrete laboratory settings and have the potential to help students develop a solid grasp of the foundational issues in quantum mechanics. Here we describe students' conceptual difficulties with these topics in the context of Mach-Zehnder interferometer experiments with single photons and how the difficulties found in written surveys and individual interviews were used as a guide in the development of a Quantum Interactive Learning Tutorial (QuILT). The QuILT uses an inquiry-based approach to learning and takes into account the conceptual difficulties found via research to help upper-level undergraduate and graduate students learn about foundational quantum mechanics concepts using the concrete quantum optics context. It strives to help students learn the basics of quantum mechanics in the context of single photon experiment, develop the ability to apply fundamental quantum principles to experimental situations in quantum optics, and explore the differences between classical and quantum ideas in a concrete context. We discuss the findings from in-class evaluations suggesting that the QuILT was effective in helping students learn these abstract concepts.

  12. DO LISTED COMPANIES IN PSE MEET IFRS DISCLOSURE REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    TEREZA MIKOVÁ

    2013-12-01

    Full Text Available Strong international integration and globalization affects the contemporary world´s economy which has influence in development of movement of capital, financial markets and decision making of each business entity. Because of increased force to comparability between companies, the idea of one single-setting globally accepted financial reporting standards was started in 1973 in London by International Accounting Standards Committee (IASC as a standards setter of International Accounting Standards (IAS. In the year 2000 the International Organization of Securities Commission (IOSCO recommended to use IFRS for all their members. The paper states about Prague Stock Exchange (PSE as a member of IOSCO, its index PX and companies which create the index PX. The index base is composed of 14 companies which reported their financial statements in accordance with International Financial Reporting Standards (IFRS, earlier IAS. The aim of the paper is to briefly introduce Prague Stock Exchange and index PX and to evaluate the chosen disclosure requirements of companies which create the index. The disclosure requirements, which are assessed are chosen from IAS 1: Presentation of Financial Statements and IFRS 8: Segments reporting. Research of disclosure requirements has been done by gathering the financial statements from years: 2011 and 2012 and assessment of chosen question is based on disclosure requirements of IAS 1 and IFRS 8. Those standards were chosen because of the wide range of companies. The next part of research is to assess the development between the compared years.

  13. Exploration of the Berry phase interference in a single-molecule magnets of trigonal symmetry

    Science.gov (United States)

    Quddusi, H. M.; Liu, J.; Feng, P. L.; Del Barco, E.; Hill, S.; Hendrickson, D. N.

    2012-02-01

    The quantum behavior of single-molecule magnets (SMM) is mainly governed by their molecular composition and crystallographic symmetries, thus playing an essential role in the tunneling dynamics. We present low temperature magnetometry measurements on a trigonal symmetric, low nuclearity Mn3 SMM. The experiments are designed to explore the behavior of the tunnel splittings within the transverse field magnitude/direction phase space, by applying a transverse field (0-1 T) along different directions within the hard anisotropy plane of the molecules. The expected quantum interference pattern can be understood as an outcome of a competition between different intramolecular magnetic interactions. A multi-spin description using non-collinear zero-field splitting tensors and intra molecular dipolar interactions between the manganese ions is employed to explain the symmetry patterns.

  14. Single-Molecule Electronics with Cross- Conjugated Molecules: Quantum Interference, IETS and Non-Equilibrium "Temperatures"

    DEFF Research Database (Denmark)

    Jørgensen, Jacob Lykkebo

    Abstract The idea of using single-molecules as components in electronic devices is fas- cinating. For this idea to come into fruition, a number of technical and theo- retical challenges must be overcome. In this PhD thesis, the electron-phonon interaction is studied for a special class of molecules......, which is characterised by destructive quantum interference. The molecules are cross-conjugated, which means that the two parts of the molecules are conjugated to a third part, but not to each other. This gives rise to an anti-resonance in the trans- mission. In the low bias and low temperature regime......-conjugated molecules. We nd that the vibrational modes that would be expected to dominate, following the propensity, rules are very weak. Instead, other modes are found to be the dominant ones. We study this phenomenon for a number of cross-conjugated molecules, and link these ndings to the anti...

  15. Imaging of single retinal ganglion cell with differential interference contrast microscopy (Conference Presentation)

    Science.gov (United States)

    Oh, Juyeong; Kim, Yu Jeong; Kim, Chul-Ki; Lee, Taik Jin; Seo, Mina; Lee, Seok; Woo, Deok Ha; Jun, Seong Chan; Park, Ki-Ho; Kim, Seok Hwan; Kim, Jae Hun

    2017-02-01

    Glaucoma is a progressive optic neuropathy, characterized by the selective loss of retinal ganglion cells (RGCs). Therefore, monitoring the change of number or morphology of RGC is essential for the early detection as well as investigation of pathophysiology of glaucoma. Since RGC layer is transparent and hyporeflective, the direct optical visualization of RGCs has not been successful so far. Therefore, glaucoma evaluation mostly depends on indirect diagnostic methods such as the evaluation of optic disc morphology or retinal nerve fiber layer thickness measurement by optical coherence tomography. We have previously demonstrated single photoreceptor cell imaging with differential interference contrast (DIC) microscopy. Herein, we successfully visualized single RGC using DIC microscopy. Since RGC layer is much less reflective than photoreceptor layer, various techniques including the control of light wavelength and bandwidth using a tunable band pass filter were adopted to reduce the chromatic aberration in z-axis for higher and clearer resolution. To verify that the imaged cells were the RGCs, the flat-mounted retina of Sprague-Dawley rat, in which the RGCs were retrogradely labeled with fluorescence, was observed by both fluorescence and DIC microscopies for direct comparison. We have confirmed that the cell images obtained by fluorescence microscopy were perfectly matched with cell images by DIC microscopy. As conclusion, we have visualized single RGC with DIC microscopy, and confirmed with fluorescence microscopy.

  16. Optimal multi-photon phase sensing with a single interference fringe

    Science.gov (United States)

    Xiang, G. Y.; Hofmann, H. F.; Pryde, G. J.

    2013-01-01

    Quantum entanglement can help to increase the precision of optical phase measurements beyond the shot noise limit (SNL) to the ultimate Heisenberg limit. However, the N-photon parity measurements required to achieve this optimal sensitivity are extremely difficult to realize with current photon detection technologies, requiring high-fidelity resolution of N + 1 different photon distributions between the output ports. Recent experimental demonstrations of precision beyond the SNL have therefore used only one or two photon-number detection patterns instead of parity measurements. Here we investigate the achievable phase sensitivity of the simple and efficient single interference fringe detection technique. We show that the maximally-entangled “NOON” state does not achieve optimal phase sensitivity when N > 4, rather, we show that the Holland-Burnett state is optimal. We experimentally demonstrate this enhanced sensitivity using a single photon-counted fringe of the six-photon Holland-Burnett state. Specifically, our single-fringe six-photon measurement achieves a phase variance three times below the SNL. PMID:24067490

  17. Perbedaan IFRS, U.S. GAAP, Dan PSAK: Investement Property

    OpenAIRE

    L.D., Nunik

    2010-01-01

    International accounting standards convergence which has been done through adopting IFRS completely by DSAK is IAS 40 Investment Property. Based on these adopting, there will be differentiation between IFRS, U.S. GAAP and PSAK. But for PSAK valid in January 1st 2008 (SAK in July 1st 2009), there are no differentiation with IFRS because PSAK adopts IFRS completely, but between IFRS, PSAK and U.S. GAAP have differentiation. This paper will only discuss about the differentiation between IFRS, U....

  18. General aaproach to the IFRS and US GAAP convergence

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2011-01-01

    Full Text Available Two most significant organizations in the field of financial reporting regulation setters in the world – the Financial Accounting Standard Board (FASB and the International Accounting Standards Board (IASB have recognized that in order international capital markets to function properly, a single set of high-quality international accounting standards designed especially for listed companies around the world must exist. The effort should be especially aimed at spreading the IFRS around the world and the FASB – IASB Convergence. The most significant difference between the US GAAP and IFRSs is in the area of the general approach. The IFRSs are based on basic accounting principles with limited application guidance, US GAAPs are based especially on rules with specific application guidance. The main objective of this work is to assist in the development of an improved common conceptual framework that provides a sound foundation for developing future accounting standards.The structure of the paper is divided into three parts. The theoretical background presents the historical development of the IAS/IFRS and US GAAP convergence efforts in general. The second part of the paper is aimed at the comparative analysis of conceptual frameworks (the IAS/IFRS and US GAAP. At the end, based on the results of the comparative analysis, the basic principles for a common conceptual framework, which should be applicable, are clarified. The paper uses the standard methods of scientific work. Firstly, the method of description is used to describe the development in the area of IAS/IFRS and US GAAP convergence. Then, a comparative analysis is used to discuss the differences in the position a principles of conceptual frameworks the IAS/IFRS and US GAAP. At the end the method of synthesis, deduction and induction is used.

  19. CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

    OpenAIRE

    Tănase Alin-Eliodor; Calotă Traian-Ovidiu

    2013-01-01

    This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two subsidiaries (only one fully controlled by the parent company) and a jointly controlled entity. The financial statements are presented under the following standards IFRS 3 Business Combination, IAS 27 ...

  20. Pyroprocessing of IFR Metal Fuel

    International Nuclear Information System (INIS)

    Laidler, J.J.

    1993-01-01

    The Integral Fast Reactor (IFR) fuel cycle features the use of an innovative reprocessing method, known as open-quotes pyroprocessingclose quotes featuring fused-salt electrofining of the spent fuel. Electrofining of IFR spent fuel involves uranium recovery by electro-transport to a solid steel cathode. The thermodynamics of the system preclude plutonium recovery in the same way, so a liquid cadmium cathode located in the electrolyte salt phase is utilized. The deposition of Pu, Am, Np, and Cm takes place at the liquid cadmium cathode in the form of cadmium intermetallic compounds (e.g, PuCd 6 ), and uranium deposits as the pure metal when cadmium saturation is reached. A small amount of rare earth fission products deposit together with the heavy metals at both the solid and liquid cadmium cathodes, providing a significant degree of self-protection. A full scope demonstration of the IFR fuel cycle will begin in 1993, using fuel irradiated in EBR-II

  1. Mandatory IFRS Reporting and Stock Price Informativeness

    NARCIS (Netherlands)

    Beuselinck, C.A.C.; Joos, P.P.M.; Khurana, I.K.; van der Meulen, S.

    2010-01-01

    In this paper, we examine whether mandatory adoption of IFRS influences the flow of firm-specific information and contributes to stock price informativeness as measured by stock return synchronicity. Using a constant sample of 1,904 mandatory IFRS adopters in 14 EU countries for the period

  2. IFR channel-guiding of spinning beams

    International Nuclear Information System (INIS)

    O'Brien, K.J.

    1986-06-01

    A simple model is adopted to study the Ion Focussed Regime (IFR) laser channel-guiding of a spinning relativistic electron beam. It is discovered that spinning beams precess about the IFR axis as they damp; whereas, nonspinning beams remain planarly polarized

  3. Large-Area High Aspect Ratio Plasmonic Interference Lithography Utilizing a Single High-k Mode.

    Science.gov (United States)

    Chen, Xi; Yang, Fan; Zhang, Cheng; Zhou, Jing; Guo, L Jay

    2016-04-26

    Plasmonic lithography, which utilizes subwavelength confinement of surface plasmon polartion (SPP) waves, has the capability of breaking the diffraction limit and delivering high resolution. However, all previously reported results suffer from critical issues, such as shallow pattern depth and pattern nonuniformity even over small exposure areas, which limit the application of the technology. In this work, periodic patterns with high aspect ratios and a half-pitch of about 1/6 of the wavelength were achieved with pattern uniformity in square centimeter areas. This was accomplished by designing a special mask and photoresist (PR) system to select a single high spatial frequency mode and incorporating the PR into a waveguide configuration to ensure uniform light exposure over the entire depth of the photoresist layer. In addition to the experimental progress toward large-scale applications of plasmonic interference lithography, the general criteria of designing such an exposure system is also discussed, which can be used for nanoscale fabrication in this fashion for various applications with different requirements for wavelength, pitch, aspect ratio, and structure.

  4. An empirical examination of factors contributing to the adoption of IFRS in developing countries

    Directory of Open Access Journals (Sweden)

    Aria Farah Mita

    2015-12-01

    Full Text Available This research aims to analyze factors that influence the likelihood of IFRS adoption in developing countries. Research that focuses on the IFRS adoption in developing countries is limited. Developing countries are supposed to get many benefits from the adoption of IFRS as it is a cheap shortcut to improve the quality of financial reporting to attract foreign capital and to finance its development. In addition to macroeconomic factors, this research also examines the influence of institutional factors and the development of local accounting standards. Using the binomial logit regression, the result shows that the regulatory quality of a country positively af-fects the possibility of IFRS adoption in developing countries. It means that the better quality of the regulator in those countries, the higher possibility to fully adopt the IFRS. Furthermore, there is a tendency that the countries will fully adopt the IFRS when they already have local accounting standards that previously referred to international standards. The results imply that the IASB strategy should focus more on cooperation with local regulators or groups of regional cooperation to reach its objective to develop single set of high quality international standard.

  5. Single-task fMRI overlap predicts concurrent multitasking interference

    NARCIS (Netherlands)

    Nijboer, Menno; Borst, Jelmer; van Rijn, Hedderik; Taatgen, Niels

    2014-01-01

    There is no consensus regarding the origin of behavioral interference that occurs during concurrent multitasking. Some evidence points toward a multitasking locus in the brain, while other results imply that interference is the consequence of task interactions in several brain regions. To

  6. Investor perceptions of potential IFRS adoption in the United States

    NARCIS (Netherlands)

    Leung, P.Y.E.; Joos, P.P.M.

    2013-01-01

    This paper examines the stock market reaction to 15 events relating to IFRS adoption in the United States. The goal is to assess whether investors perceive the switch to IFRS as beneficial or costly. Our findings suggest that investors' reaction to IFRS adoption is more positive in cases where IFRS

  7. Low SNR capacity for MIMO Rician and Rayleigh-product fading channels with single co-channel interferer and noise

    KAUST Repository

    Zhong, Caijun

    2010-09-01

    This paper studies the ergodic capacity of multiple-input multiple-output (MIMO) systems with a single co-channel interferer in the low signal-to-noise-ratio (SNR) regime. Two MIMO models namely Rician and Rayleigh-product channels are investigated. Exact analytical expressions for the minimum energy per information bit, {Eb/N0min, and wideband slope, S0, are derived for both channels. Our results show that the minimum energy per information bit is the same for both channels while their wideband slopes differ significantly. Further, the impact of the numbers of transmit and receive antennas, the Rician K factor, the channel mean matrix and the interference-to-noise-ratio (INR) on the capacity, is addressed. Results indicate that interference degrades the capacity by increasing the required minimum energy per information bit and reducing the wideband slope. Simulation results validate our analytical results. © 2010 IEEE.

  8. The effects of a single bout of exercise on motor memory interference in the trained and untrained hemisphere.

    Science.gov (United States)

    Lauber, Benedikt; Franke, Steffen; Taube, Wolfgang; Gollhofer, Albert

    2017-04-07

    Increasing evidence suggests that cardiovascular exercise has positive effects on motor memory consolidation. In this study, we investigated whether a single session of high-intensity interval training (HIIT) mitigates the effects of practicing an interfering motor task. Furthermore, learning and interference effects were assessed in the actively trained and untrained limb as it is known that unilateral motor learning can cause bilateral adaptations. Subjects performed a ballistic training and then the HIIT either before (HIIT_before) or after (HIIT_after) practicing an interfering accuracy task (AT). The control group (No_HIIT) did not participate in the HIIT but rested instead. Performance in the ballistic task (BT) was tested before and after the ballistic training, after the exercise and practice of the AT and 24h later. After ballistic training, all groups showed comparable increases in performance in the trained and untrained limb. Despite the practice of the AT, HIIT_before maintained their BT performance after the high-intensity interval training whereas HIIT_after (trend) & No_HIIT showed prominent interference effects. After 24h, HIIT_before still did not show any interference effects but further improved ballistic motor performance. HIIT_after counteracted the interference resulting in a comparable BT performance after 24h than directly after the ballistic training while No_HIIT had a significantly lower BT performance in the retention test. The results were similar in the trained and untrained limb. The current results imply that a single session of cardiovascular exercise can prevent motor interference in the trained and untrained hemisphere. Overall learning was best, and interference least, when HIIT was performed before the interfering motor task. Copyright © 2017 IBRO. Published by Elsevier Ltd. All rights reserved.

  9. A Control Source Structure of Single Loudspeaker and Rear Sound Interference for Inexpensive Active Noise Control

    Directory of Open Access Journals (Sweden)

    Yasuhide Kobayashi

    2010-01-01

    phase-lag is imposed by the Swinbanks' source and the rear sound interference. Thirdly, effects on control performances of control source structures are examined by control experiments with robust controllers.

  10. IFRS 9 for financial institutions : the case for IFRS and FinRep-taxonomies : a conceptual gap analysis

    OpenAIRE

    Beerbaum, Dirk; Piechocki, Maciej

    2017-01-01

    Manuscript Type: Theoretical Main topic: A tsunami of regulations since the 2013 financial crisis is steering toward’s Europe’s financial service sector. At the same time the accounting standard for financial institutions’ core products the financial instruments will be changing. As disclosures according to IFRS 9 become mandatory by 2018, the existing IFRS Taxonomy for IFRS 9 already developed by the IFRS Foundation, represents a suitable and objective framework to assess IFRS 9 impact on di...

  11. On hedge effectiveness assessment under IFRS 9

    Directory of Open Access Journals (Sweden)

    Jatinder Pal Singh

    2018-02-01

    Full Text Available IFRS 9 has introduced certain radical changes to the hedge effectiveness assessment criteria of IAS 39 for entities desirous of availing hedge accounting. It is necessary for business entities contemplating the use of financial derivatives for hedging purposes to appreciate the nuances associated with the upstaged provisions of hedge accounting of IFRS 9 in context of hedge effectiveness requirements envisaged therein. The present article addresses this issue and provides a threadbare analysis of the fundamental model on which the IFRS 9 hedge effectiveness assessment is premised.

  12. Interference fit effect on holed single plates loaded with tension-tension stresses

    Directory of Open Access Journals (Sweden)

    D. Croccolo

    2012-07-01

    Full Text Available This paper deals with the influence of interference fit coupling on the fatigue strength of holed plates. The effect was investigated both experimentally and numerically. Axial fatigue tests have been carried out on holed specimens made of high performance steel (1075MPa of Ultimate strength and 990MPa of Yield strength with or without a pin, made of the same material, press fitted into their central hole. Three different conditions have been investigated: free hole specimens, specimens with 0.6% of nominal specific interference and specimens with 2% of nominal specific interference. The experimental stress-life (S–N curves pointed out an increased fatigue life of the interference fit specimens compared with the free hole ones. The numerical investigation was performed in order to analyse the stress fields by applying an elastic plastic 2D simulation with a commercial Finite Element software. The stress history and distribution along the contact interference of the fitted samples indicates a significant reduction of the local stress range due to the externally applied loading (remote stress since a residual and compressive stress field is generated by the pin insertion.

  13. The effects of a single bout of exercise on motor memory interference in the trained and untrained hemisphere

    OpenAIRE

    Lauber, Benedikt; Franke, Steffen; Taube, Wolfgang; Gollhofer, Albert

    2017-01-01

    Increasing evidence suggests that cardiovascular exercise has positive effects on motor memory consolidation. In this study, we investigated whether a single session of high-intensity interval training (HIIT) mitigates the effects of practicing an interfering motor task. Furthermore, learning and interference effects were assessed in the actively trained and untrained limb as it is known that unilateral motor learning can cause bilateral adaptations.Subjects performed a ballistic trainin...

  14. 78 FR 68699 - IFR Altitudes; Miscellaneous Amendments

    Science.gov (United States)

    2013-11-15

    ... routes for which a minimum or maximum en route authorized IFR altitude is prescribed. This regulatory... Federal Airway V70 is Amended to Read in Part U.S./MEXICO BORDER BROWNSVILLE, TX VORTAC.. *5000 *1600...

  15. Recent innovations in IFR safety research

    International Nuclear Information System (INIS)

    Wade, D.C.

    1994-01-01

    Recent progress in IFR safety research suggests potential for two extensions of passive features to improve the robustness of safety response. This report provides a discussion of these recent innovations

  16. Comparability Effects of Mandatory IFRS Adoption

    OpenAIRE

    Stefano Cascino; Joachim Gassen

    2012-01-01

    The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information 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. Using two comparability proxie...

  17. 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...

  18. INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES

    OpenAIRE

    Katherine Kinkela; Peter Harris; John Malindredos

    2010-01-01

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

  19. IFRS Handbook for SMEs in Finland

    OpenAIRE

    Farley, Andre

    2016-01-01

    Globalisation has led to greater competition among businesses the world over to attract stakeholders who can positively affect their business on international and global markets. To facilitate competition financial statements should be understandable and comparable to similar businesses. IFRS has become the de facto financial reporting stan-dard of the world. Finnish SMEs involved in international trade are not using IFRS, though a simple version exist for SMEs the switch from Finnish Account...

  20. Podnikové kombinace podle IFRS

    OpenAIRE

    Bazyuk, Ulyana

    2011-01-01

    The thesis is focused on the process and progress of business combinations under both IFRS and in accordance with Czech legislation. The first part describes the history of the business combination, their origin, development, and gradual changes from the past to the present. The following part focuses on the process and the types of transactions with companies under Czech legislation. The last chapter is focused on the differences and form IFRS and Czech legislation.

  1. Single-Word Predictions of Upcoming Language During Comprehension: Evidence from the Cumulative Semantic Interference Task

    Science.gov (United States)

    Kleinman, Daniel; Runnqvist, Elin; Ferreira, Victor S.

    2015-01-01

    Comprehenders predict upcoming speech and text on the basis of linguistic input. How many predictions do comprehenders make for an upcoming word? If a listener strongly expects to hear the word “sock”, is the word “shirt” partially expected as well, is it actively inhibited, or is it ignored? The present research addressed these questions by measuring the “downstream” effects of prediction on the processing of subsequently presented stimuli using the cumulative semantic interference paradigm. In three experiments, subjects named pictures (sock) that were presented either in isolation or after strongly constraining sentence frames (“After doing his laundry, Mark always seemed to be missing one…”). Naming sock slowed the subsequent naming of the picture shirt – the standard cumulative semantic interference effect. However, although picture naming was much faster after sentence frames, the interference effect was not modulated by the context (bare vs. sentence) in which either picture was presented. According to the only model of cumulative semantic interference that can account for such a pattern of data, this indicates that comprehenders pre-activated and maintained the pre-activation of best sentence completions (sock) but did not maintain the pre-activation of less likely completions (shirt). Thus, comprehenders predicted only the most probable completion for each sentence. PMID:25917550

  2. EXPERIENTIAL LEARNING IN INTRODUCING IFRS AT UNIVERSITIES IN INDONESIA

    Directory of Open Access Journals (Sweden)

    Andian Ari Istiningrum

    2012-04-01

    Full Text Available Abstract: Experiential Learning in Introducing IFRS at Universities in Indonesia. The purpose of this study is to find the appropriate learning model for accounting learning process at universities in Indonesia due to the process of convergence to IFRS that has already occurred in Indonesia. The study is conducted by reviewing, analyzing and evaluating the effects and solutions of convergence to IFRS in other countries that have already implemented IFRS. All possible accounting learning method offered by accounting lecturers in other countries are evaluated in order to find the solution that is appropriate with condition faced by Indonesian universities. The results are as follow: (i convergence to IFRS requires that accounting learning process should underline the use of more principle-base standard, professional judgment, fair value measurement and collaboration with other professions. (ii experiential learning through case study can be used to generate knowledge and skills of IFRS.   Keywords: IFRS, accounting learning process, experiential learning, case study   Abstrak:  Experiential Learning untuk Mengenalkan IFRS di Universitas-universitas di Indonesia. Tujuan dari kajian ini adalah untuk menemukan solusi dari permasalahan terkait dengan pembelajaran akuntansi berbasis IFRS dan mengevaluasi beberapa solusi yang bisa digunakan untuk mengintegrasikan IFRS dalam kurikulum akuntansi di perguruan tinggi Indonesia. Studi ini dilaksanakan dengan melakukan reviu, analisis dan evaluasi terhadap model pembelajaran akuntansi berbasis IFRS pada negara lain yang terlebih dahulu telah mengimplementasikan IFRS. Berbagai model pembelajaran dari negara lain akan dievaluasi sehingga ditemukan model pembelajaran akuntansi yang paling tepat untuk digunakan dalam pembelajaran IFRS di Indonesia. Studi ini memberikan hasil sebagai berikut: (i Konvergensi IFRS menimbulkan perubahan pembelajaran akuntansi di mana pembelajaran harus memfokuskan diri pada

  3. Progress and status of the Integral Fast Reactor (IFR) development program

    International Nuclear Information System (INIS)

    Chang, Yoon I.

    1992-01-01

    In the Integral Fast Reactor (IFR) development program, the entire reactor system -- reactor, fuel cycle, and waste process is being developed and optimized at the same time as a single integral entity. The ALMR reactor plant design is being developed by an industrial team headed by General Electric and is presented in a companion paper. Detailed discussions on the present status of the IFR technology development activities in the areas of fuels, pyroprocessing, safety, core design, and fuel cycle demonstration are presented in the other two companion papers that follows this

  4. Actinide recycle potential in the integral fast reactor (IFR) fuel cycle

    International Nuclear Information System (INIS)

    Chang, Y.I.; Till, C.E.

    1991-01-01

    In the Integral Fast Reactor (IFR) development program, the entire reactor system -- reactor, fuel cycle, and waste process is being developed and optimized at the same time as a single integral entity. The use of metallic fuel in the IFR allows a radically improved fuel cycle technology. Based on the recent IFR process development, a preliminary assessment has been made to investigate the feasibility of further adapting pyrochemical processes to directly extract actinides from LWR spent fuel. The results of this assessment indicate very promising potential and two most promising flowsheet options have been identified for further research and development. This paper also summarizes current thinking on the rationale for actinide recycle, its ramifications on the geologic repository and the current high-level waste management plans, and the necessary development programs

  5. Implementace IFRS ve Velké Británii

    OpenAIRE

    Mac, Petr

    2009-01-01

    This thesis aims to describe the system of financial reporting in the UK, certain aspects of the preparatory phase of the IFRS implementation process, main problems related to the implementation and impact of IFRS implementation on british companies.

  6. EXPERIENTIAL LEARNING IN INTRODUCING IFRS AT UNIVERSITIES IN INDONESIA

    OpenAIRE

    Andian Ari Istiningrum

    2012-01-01

    Abstract: Experiential Learning in Introducing IFRS at Universities in Indonesia. The purpose of this study is to find the appropriate learning model for accounting learning process at universities in Indonesia due to the process of convergence to IFRS that has already occurred in Indonesia. The study is conducted by reviewing, analyzing and evaluating the effects and solutions of convergence to IFRS in other countries that have already implemented IFRS. All possible accounting learning metho...

  7. (A new application in segment reporting: IFRS 8)

    OpenAIRE

    Arsoy, Aylin Poroy

    2008-01-01

    IFRS 8 Operating Segments issued by the International Accounting Standards Board (IASB) on December 30th, 2006, changes the requirements of segment reporting. IAS 14 will cease to be effective when IFRS 8 will become effective from the beginning of 2009. After then, companies will be required to follow IFRS 8 for their segment reporting purposes. The main difference between IFRS 8 and IAS 14 is the approach that is adopted while determining the reportable segments. Also, it should be mentione...

  8. Single superconducting quantum interference device multiplexer for arrays of low-temperature sensors

    International Nuclear Information System (INIS)

    Yoon, Jongsoo; Clarke, John; Gildemeister, J. M.; Lee, Adrian T.; Myers, M. J.; Richards, P. L.; Skidmore, J. T.

    2001-01-01

    We present the design and experimental evaluation of a superconducting quantum interference device (SQUID) multiplexer for an array of low-temperature sensors. Each sensor is inductively coupled to a superconducting summing loop which, in turn, is inductively coupled to the readout SQUID. The flux-locked loop of the SQUID is used to null the current in the summing loop and thus cancel crosstalk. The sensors are biased with an alternating current, each with a separate frequency, and the individual sensor signals are separated by lock-in detection at the SQUID output. We have fabricated a prototype 8 channel multiplexer and discuss the application to a larger array

  9. Single-beam image encryption using spatially separated ciphertexts based on interference principle in the Fresnel domain

    Science.gov (United States)

    Wang, Qu; Guo, Qing; Lei, Liang; Zhou, Jinyun

    2014-12-01

    A new optical security system for image encryption based on optical interference principle and translation property of Fresnel transform (FrT) has been proposed in this article. The algorithm of this proposal is specially designed for single-beam optical decryption and can thoroughly resolve the silhouette problem existing in the previous interference-based scheme. Different from earlier schemes using interference of phase-only masks (POMs), the inverse FrT of primitive image is digitally decomposed into a random POM and a complex field distribution. Information associated with the primitive images can be completely smoothed away by the modulation of this random POM. Through the translation property of FrT, two linear phase-only terms are then used to modulate the obtained random POM and the complex distribution, respectively. Two complex ciphertexts are generated by performing digital inverse FrT again. One cannot recover any visible information of secret image using only one ciphertext. Moreover, to recover the primitive image correctly, the correct ciphertexts must be placed in the certain positions of input plane of decryption system, respectively. As additional keys, position center coordinates of ciphertexts can increase the security strength of this encryption system against brute force attacks greatly. Numerical simulations have been given to verify the performance and feasibility of this proposal. To further enhance the application value of this algorithm, an alternative approach based on Fourier transform has also been discussed briefly.

  10. Effects of IFRS adoption on tax avoidance

    Directory of Open Access Journals (Sweden)

    Renata Nogueira Braga

    Full Text Available ABSTRACT This study investigates the association between mandatory International Financial Reporting Standards (IFRS adoption and corporate tax avoidance. In this study, tax avoidance is defined as a reduction in the effective corporate income tax rate through tax planning activities, whether these are legal, questionable, or even illegal. Three measures of tax avoidance are used and factors at the country and firm level (that have already been associated with tax avoidance in prior research are controlled. Using samples that range from 9,389 to 15,423 publicly-traded companies from 35 countries, covering 1999 to 2014, it is found that IFRS adoption is associated with higher levels of corporate tax avoidance, even when the level of book-tax conformity required in the countries and the volume of accruals are controlled, both of which are considered potential determinants of this relationship. Furthermore, the results suggest that after IFRS adoption, firms in higher book-tax conformity environments engage more in tax avoidance than firms in lower book-tax conformity environments. It is also identified that engagement in tax avoidance after IFRS adoption derives not only from accruals management, but also from practices that do not involve accruals. The main conclusion is that companies engage more in tax avoidance after mandatory IFRS adoption.

  11. Applying IFRS 9 to Central Banks Foreign Reserves

    OpenAIRE

    World Bank

    2016-01-01

    Effective January 1, 2018, IFRS 9 Financial Instruments will replace IAS 39 Financial Instruments: Recognition and Measurement (IAS 39). Unlike most publications on IFRS 9, this paper focuses primarily on the application of the new standard on central banks’ foreign reserve assets, which increasingly constitute a substantial part of central banks’ balance sheet. Based on IFRS 9 implementa...

  12. Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi

    Directory of Open Access Journals (Sweden)

    Nur Cahyonowati

    2012-01-01

    Full Text Available This objective of this research is to explore the quality of accounting information before and after the adoption of IFRS on Indonesian Accounting Standards. This research explored the value relevance of earnings as one dimension of the quality of accounting information. High quality of accounting information refers to high relevancy. The adoption of new stan­dards is predicted not to increase the quality of accounting information regarding the environmental factor in Indonesia. The population of this research is public company listed on the Jakarta Stock Exchange from 2008–2011. The results suggested that the application of IFRS-based  standards has not incrased the quality of accounting information in Indonesia. The relevance of accunting earnings has not increased significantly after the adoption of IFRS-based standards.

  13. Optical encryption of multiple three-dimensional objects based on multiple interferences and single-pixel digital holography

    Science.gov (United States)

    Wang, Ying; Liu, Qi; Wang, Jun; Wang, Qiong-Hua

    2018-03-01

    We present an optical encryption method of multiple three-dimensional objects based on multiple interferences and single-pixel digital holography. By modifying the Mach–Zehnder interferometer, the interference of the multiple objects beams and the one reference beam is used to simultaneously encrypt multiple objects into a ciphertext. During decryption, each three-dimensional object can be decrypted independently without having to decrypt other objects. Since the single-pixel digital holography based on compressive sensing theory is introduced, the encrypted data of this method is effectively reduced. In addition, recording fewer encrypted data can greatly reduce the bandwidth of network transmission. Moreover, the compressive sensing essentially serves as a secret key that makes an intruder attack invalid, which means that the system is more secure than the conventional encryption method. Simulation results demonstrate the feasibility of the proposed method and show that the system has good security performance. Project supported by the National Natural Science Foundation of China (Grant Nos. 61405130 and 61320106015).

  14. FAIR VALUE MEASUREMENT UNDER IFRS 13

    Directory of Open Access Journals (Sweden)

    COZMA IGHIAN DIANA

    2015-07-01

    Full Text Available The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop a convergent framework regarding fair value measurement. The main purpose of this paper is to describe the main provisions of the IFRS 13 regarding fair value measurement, with a special emphasis on key concepts found throughout the standard, which refer to the principal market, the most advantageous market, the highest and best use, valuation techniques, and value hierarchy.

  15. Single slit interference made easy with a strand of hair and a laser

    Science.gov (United States)

    Messer, Rebecca

    2018-01-01

    Students can easily measure the width of a strand of their own hair with a monochromatic light source such as a laser. This inexpensive activity engages students in an application of single slit diffraction using Babinet's principle.

  16. IETS and quantum interference

    DEFF Research Database (Denmark)

    Jørgensen, Jacob Lykkebo; Gagliardi, Alessio; Pecchia, Alessandro

    2014-01-01

    Destructive quantum interference in single molecule electronics is an intriguing phenomenon; however, distinguishing quantum interference effects from generically low transmission is not trivial. In this paper, we discuss how quantum interference effects in the transmission lead to either low...... suppressed when quantum interference effects dominate. That is, we expand the understanding of propensity rules in inelastic electron tunneling spectroscopy to molecules with destructive quantum interference....

  17. Critical Success Factors for IFRS Implementation

    DEFF Research Database (Denmark)

    Lønne, Henrik; Holm, Claus; Schøler, Finn

    different challenges and problems to be aware of. Covering those characteristics is therefore a vital part of the planning process before the IFRS implementation. It is also beneficial to have companies as early adopters before the implementation. As well before as during the implementation process...

  18. The IFR modern nuclear fuel cycle

    International Nuclear Information System (INIS)

    Hannum, W.H.

    1991-01-01

    Nuclear power is an essential component of the world's energy supply. The IFR program, by returning to fundamentals, offers a fresh approach to closing the nuclear fuel cycle. This closed fuel cycle represents the ultimate in efficient resource utilization and environmental accountability. 35 refs., 2 tabs

  19. The IFR modern nuclear fuel cycle

    Energy Technology Data Exchange (ETDEWEB)

    Hannum, W.H.

    1991-01-01

    Nuclear power is an essential component of the world's energy supply. The IFR program, by returning to fundamentals, offers a fresh approach to closing the nuclear fuel cycle. This closed fuel cycle represents the ultimate in efficient resource utilization and environmental accountability. 35 refs., 2 tabs.

  20. Status of IFR fuel cycle demonstration

    International Nuclear Information System (INIS)

    Lineberry, M.J.; Phipps, R.D.; McFarlane, H.F.

    1993-01-01

    The next major step in Argonne's Integral Fast Reactor (IFR) Program is demonstration of the pyroprocess fuel cycle, in conjunction with continued operation of EBR-II. The Fuel Cycle Facility (FCF) is being readied for this mission. This paper will address the status of facility systems and process equipment, the initial startup experience, and plans for the demonstration program

  1. Assisted reproduction: what factors interfere in the professional's decisions? Are single women an issue?

    Science.gov (United States)

    Záchia, Suzana; Knauth, Daniela; Goldim, José R; Chachamovich, Juliana R; Chachamovich, Eduardo; Paz, Ana H; Felberbaum, Ricardo; Crosignani, PierGiorgio; Tarlatzis, Basil C; Passos, Eduardo P

    2011-05-31

    With the development of medical technology, many countries around the world have been implementing ethical guidelines and laws regarding Medically Assisted Reproduction (MAR). A physician's reproductive decisions are not solely based on technical criteria but are also influenced by society values. Therefore, the aim of this study was to analyze the factors prioritized by MAR professionals when deciding on whether to accept to perform assisted reproduction and to show any existing cultural differences. Cross-sectional study involving 224 healthcare professionals working with assisted reproduction in Brazil, Italy, Germany and Greece. Instrument used for data collection: a questionnaire, followed by the description of four special MAR cases (a single woman, a lesbian couple, an HIV discordant couple and gender selection) which included case-specific questions regarding the professionals' decision on whether to perform the requested procedure as well as the following factors: socio-demographic variables, moral and legal values as well as the technical aspects which influence decision-making. Only the case involving a single woman who wishes to have a child (without the intention of having a partner in the future) demonstrated significant differences. Therefore, the study was driven towards the results of this case specifically. The analyses we performed demonstrated that professionals holding a Master's Degree, those younger in age, female professionals, those having worked for less time in reproduction, those in private clinics and Brazilian health professionals all had a greater tendency to perform the procedure in that case. A multivariate analysis demonstrated that the reasons for the professional's decision to perform the procedure were the woman's right to gestate and the duty of MAR professionals to help her. The professionals who decided not to perform the procedure identified the woman's marital status and the child's right to a father as the reason to

  2. Assisted Reproduction: What factors interfere in the professional's decisions? Are single women an issue?

    Science.gov (United States)

    2011-01-01

    Background With the development of medical technology, many countries around the world have been implementing ethical guidelines and laws regarding Medically Assisted Reproduction (MAR). A physician's reproductive decisions are not solely based on technical criteria but are also influenced by society values. Therefore, the aim of this study was to analyze the factors prioritized by MAR professionals when deciding on whether to accept to perform assisted reproduction and to show any existing cultural differences. Methods Cross-sectional study involving 224 healthcare professionals working with assisted reproduction in Brazil, Italy, Germany and Greece. Instrument used for data collection: a questionnaire, followed by the description of four special MAR cases (a single woman, a lesbian couple, an HIV discordant couple and gender selection) which included case-specific questions regarding the professionals' decision on whether to perform the requested procedure as well as the following factors: socio-demographic variables, moral and legal values as well as the technical aspects which influence decision-making. Results Only the case involving a single woman who wishes to have a child (without the intention of having a partner in the future) demonstrated significant differences. Therefore, the study was driven towards the results of this case specifically. The analyses we performed demonstrated that professionals holding a Master's Degree, those younger in age, female professionals, those having worked for less time in reproduction, those in private clinics and Brazilian health professionals all had a greater tendency to perform the procedure in that case. A multivariate analysis demonstrated that the reasons for the professional's decision to perform the procedure were the woman's right to gestate and the duty of MAR professionals to help her. The professionals who decided not to perform the procedure identified the woman's marital status and the child's right to a

  3. Are companies in the Czech Republic ready to implement IFRS for SMEs?

    Directory of Open Access Journals (Sweden)

    Lucie Bartůňková

    2012-01-01

    Full Text Available The process of integration and globalization is closely related to the need for harmonization of accounting at international level. In this connection International Financial Reporting Standards (IFRS have been developed, which are primarily designed for companies whose securities are traded on regulated markets of the European Union. However, as the importance of small and medium-sized entities has been recently on the increase, the International Accounting Standards Board (IASB also issued after five years of effort in July 2009 the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs. At present, there is no legislation for the application of this standard in the Czech Republic or any other state of the European Union. Each jurisdiction must determine whether to adopt IFRS for SMEs, to what extent and for which entities the standard is mandatory and for which it is not. Already in previous years the European Commission analyzed data from surveys on this new standard and discussed its advantages and disadvantages. To date, however, it has not taken a single decision on whether to adopt and incorporate the standard into the European accounting legislation. The question also remains what attitude towards IFRS for SMEs companies operating in the Czech Republic will take. That is why this paper analyzes the opinions of some Czech companies belonging to the group of SMEs on the potential adoption of this standard.

  4. Pengadopsian Standar Akuntansi Berbasis IFRS, Kepemilikan Keluarga, dan Manajemen Laba

    Directory of Open Access Journals (Sweden)

    Kadek Trisna Dwiyanti

    2017-06-01

    Full Text Available Abstract This study examines the effect of IFRS adoption and family ownership on earnings management. This study also extends the current literature by examining the interacting effect between IFRS adoption and family ownership on earnings management. Data are obtained from Bloomberg database and Malaysia stock exchange for the period 2010-2013. Using multiple regression analysisis, this study found that firms exhibit less earnings management after IFRS adoption. This finding is consistent with the argument that IFRS are claimed to be high-quality accounting standards. However,this study find no evidence to support that family ownership and interaction between IFRS and family ownership negatively affect earnings management. Keywords: IFRS adoption, family ownership, earnings management.

  5. RNA interference and single particle tracking analysis of hepatitis C virus endocytosis.

    Directory of Open Access Journals (Sweden)

    Kelly E Coller

    2009-12-01

    Full Text Available Hepatitis C virus (HCV enters hepatocytes following a complex set of receptor interactions, culminating in internalization via clathrin-mediated endocytosis. However, aside from receptors, little is known about the cellular molecular requirements for infectious HCV entry. Therefore, we analyzed a siRNA library that targets 140 cellular membrane trafficking genes to identify host genes required for infectious HCV production and HCV pseudoparticle entry. This approach identified 16 host cofactors of HCV entry that function primarily in clathrin-mediated endocytosis, including components of the clathrin endocytosis machinery, actin polymerization, receptor internalization and sorting, and endosomal acidification. We next developed single particle tracking analysis of highly infectious fluorescent HCV particles to examine the co-trafficking of HCV virions with cellular cofactors of endocytosis. We observe multiple, sequential interactions of HCV virions with the actin cytoskeleton, including retraction along filopodia, actin nucleation during internalization, and migration of internalized particles along actin stress fibers. HCV co-localizes with clathrin and the ubiquitin ligase c-Cbl prior to internalization. Entering HCV particles are associated with the receptor molecules CD81 and the tight junction protein, claudin-1; however, HCV-claudin-1 interactions were not restricted to Huh-7.5 cell-cell junctions. Surprisingly, HCV internalization generally occurred outside of Huh-7.5 cell-cell junctions, which may reflect the poorly polarized nature of current HCV cell culture models. Following internalization, HCV particles transport with GFP-Rab5a positive endosomes, which is consistent with trafficking to the early endosome. This study presents technical advances for imaging HCV entry, in addition to identifying new host cofactors of HCV infection, some of which may be antiviral targets.

  6. Differential-interference-contrast digital in-line holography microscopy based on a single-optical-element.

    Science.gov (United States)

    Zhang, Yuchao; Xie, Changqing

    2015-11-01

    Both digital in-line holography (DIH) and zone plate-based microscopy have received considerable interest as powerful imaging tools. However, the former suffers from a twin-image noise problem. The latter suffers from low efficiency and difficulty in fabrication. Here, we present an effective and efficient phase-contrast imaging approach, named differential-interference-contrast digital in-line holography (DIC-DIH), by using a single optical element to split the incident light into a plane wave and a converging spherical wave and generate a two-dimensional (2D) DIC effect simultaneously. Specifically, to improve image contrast, we present a new single optical element, termed 2D DIC compound photon sieves, by combining two overlaid binary gratings and a compound photon sieve through two logical XOR operations. The proof-of-concept experiments demonstrate that the proposed technique can eliminate the twin-image noise problem and improve image contrast with high efficiency. Additionally, we present an example of the phase-contrast imaging nonuniform thick photoresist development process.

  7. Interference of single walled carbon nanotubes (SWCNT) in the measurement of lipid peroxidation in aquatic organisms through TBARS assay.

    Science.gov (United States)

    Monserrat, J M; Seixas, A L R; Ferreira-Cravo, M; Bürguer-Mendonça, M; Garcia, S C; Kaufmann, C G; Ventura-Lima, J

    2017-06-01

    Nanomaterials (NM) exhibit unique properties due their size and relative area, but the mechanisms and effects in the living organisms are yet to be unfold in their totality. Potential toxicity mechanisms concerning NM as carbon nanotubes include oxidative stress generation. Several fluorimetric and colorimetric methods have been systematically used to measure NM toxicity, and controversial results have been reported. One of the problems can be related to the interference effects induced by NM, leading to artifacts that can lead to misleading conclusions. In present study, it was performed in vitro assays with two aquatic species: the zebrafish Danio rerio and the polychaete Laeonereis acuta to evaluate the potential interference capacity of single-wall carbon nanotubes (SWCNT) in a fluorometric method (TBARS assay) to measure lipid peroxidation. Obtained results indicated that gills and brain of zebrafish presented a lowered fluorescence only at extremely high concentrations (50 and 500mg/L). Determinations in anterior, middle, and posterior body regions of L. acuta showed a quite different pattern: high fluorescence at low SWCNT concentrations (0.5mg/L) and lowering at the highest (500mg/L). To eliminate matrix effect of biological samples, tests employing the standard for TBARS assay, 1,3,3-tetramethoxipropane, were run and the results showed again higher fluorescence values at low concentrations (0.5-5mg SWCNT/L), a technique artifact that could lead to misleading conclusions since higher fluorescence values implicate higher TBARS concentration, implying oxidative stress. Using the colorimetric FOX assay with cumene hydroperoxide as standard presented remarkable better results since no artifacts were observed in the same SWCNT concentration range that employed with the TBARS technique. Copyright © 2017 Elsevier Inc. All rights reserved.

  8. What drives the comparability effect of mandatory IFRS adoption?

    OpenAIRE

    Stefano Cascino; Joachim Gassen

    2015-01-01

    We investigate the effects of mandatory IFRS adoption on the comparability of financial accounting information. Using two comparability proxies based on De Franco et al. [2011] and a comparability proxy based on the degree of information transfer, our results suggest that the overall comparability effect of mandatory IFRS adoption is marginal. We hypothesize that firm-level heterogeneity in IFRS compliance explains the limited comparability effect. To test this conjecture, we first hand-colle...

  9. Problems of IFRS Implementation in Ukraine and Their Solutions

    OpenAIRE

    Alla Kasich; Yaroslava Yakovenko

    2013-01-01

    The International Financial Reporting Standards (IFRS) in many countries have become a part of national legislation or common practice today. Ukraine, as well, has made the first steps towards the adoption of IFRS taking into view the national specifics. However, the adapting international standards adaptation process has caused problems requiring their urgent solution. This article focuses on the research of particular problems arising in the course of the IFRS implementation in Ukraine. The...

  10. Immobilization of IFR salt wastes in mortar

    International Nuclear Information System (INIS)

    Fisher, D.F.; Johnson, T.R.

    1988-01-01

    Portland cement-base mortars are being considered for immobilizing chloride salt wastes from the fuel cycle of an integral fast reactor (IFR). The IFR is a sodium-cooled fast reactor with metal fuel. It has a close-coupled fuel cycle in which fission products are separated from the actinides in an electrochemical cell operating at 500 degrees C. This cell has a cadmium anode and a liquid salt electrolyte. The salt will be a low-melting mixture of alkaline and alkaline earth chlorides. This paper discusses one method being considered for immobilizing this treated salt, to disperse it in a portland cement-base motar, which would then be sealed in corrosion-resistant containers. For this application, the grout must be sufficiently fluid that it can be pumped into canisters where it will solidify into a strong, leach-resistant material

  11. IMPACT OF IFRS ADOPTION ON ROMANIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Adriana Florina POPA

    2013-10-01

    Full Text Available Accounting globalization follows the transformation of the accounting system into an economic and financial model, able to inform more correctly and rapidly the users of the accounting information, amongst which the investors and the creditors are clearly delimited. Within this context, the need of a harmonized and well oriented accounting system has become imperative. The adoption of a set of international accounting standards in Europe is intended to provide uniform and high quality financial information on the financial markets which would consolidate the global market efficiency, reducing the cost of capital accessing for European companies. There are numerous opinions according to which the IFRS adoption could be an element of abolishing the discrepancies between the accounting systems, offering at the same time a high level of transparency of the financial information. Our objective is to analyze the opportunity of implementing the IAS/IFRS referential by the Romanian companies, as well as their instant reaction within this context.

  12. Actinide recycle potential in the Integral Fast Reactor (IFR) fuel cycle

    International Nuclear Information System (INIS)

    Chang, Y.I.; Till, C.E.

    1990-01-01

    In the Integral Fast Reactor (IFR) development program, the entire reactor system -- reactor, fuel cycle, and waste process is being developed and optimized at the same time as a single integral entity. The use of metallic fuel in the IFR allows a radically improved fuel cycle technology. Pyroprocessing, which utilizes high temperatures and molten salt and molten metal solvents, can be advantageously utilized for processing metal fuels because the product is metal suitable for fabrication into new fuel elements. The key step in the IFR process is electrorefining, which provides for recovery of the valuable fuel constituents, uranium and plutonium, and for removal of fission products. In the electrorefining operation, uranium and plutonium are selectively transported from an anode to a cathode, leaving impurity elements, mainly fission products, either in the anode compartment or in a molten salt electrolyte. A notable feature of the IFR process is that the actinide elements accompany plutonium through the process. This results in a major advantage in the high-level waste management, because these actinides are automatically recycled back into the reactor for in-situ burning. Based on the recent IFR process development, a preliminary assessment has also been made to investigate the feasibility of further adapting the pyrochemical processes to directly extract actinides from LWR spent fuel. The results of this assessment indicate very promising potential and two most promising flowsheet options have been identified for further research and development. This paper also summarizes current thinking on the rationale for actinide recycle, its ramifications on the geologic repository and the current high-level waste management plans, and the necessary development programs. 5 refs., 4 figs., 4 tabs

  13. IFRS 8 Operating Segments - A Closer Look

    OpenAIRE

    Muthupandian, K S

    2008-01-01

    The International Accounting Standards Board issued the International Financial Reporting Standard 8 Operating Segments. Segment information is one of the most vital aspects of financial reporting for investors and other users. The IFRS 8 requires an entity to adopt the ‘management approach’ to reporting on the financial performance of its operating segments. This article presents a closer look of the standard (objective, scope, and disclosures).

  14. IFR fuel cycle--pyroprocess development

    International Nuclear Information System (INIS)

    Laidler, J.J.; Miller, W.E.; Johnson, T.R.; Ackerman, J.P.; Battles, J.E.

    1992-01-01

    The Integral Fast Reactor (IFR) fuel cycle is based on the use of a metallic fuel alloy, with nominal composition U-2OPu-lOZr. In its present state of development, this fuel system offers excellent high-burnup capabilities. Test fuel has been carried to burnups in excess of 20 atom % in EBR-II irradiations, and to peak burnups over 15 atom % in FFTF. The metallic fuel possesses physical characteristics, in particular very high thermal conductivity, that facilitate a high degree of passive inherent safety in the IFR design. The fuel has been shown to provide very large margins to failure in overpower transient events. Rapid overpower transient tests carried out in the TREAT reactor have shown the capability to withstand up to 400% overpower conditions before failing. An operational transient test conducted in EBR-II at a power ramp rate of 0.1% per second reached its termination point of 130% of normal power without any fuel failures. The IFR metallic fuel also exhibits superior compatibility with the liquid sodium coolant. Equally as important as the performance advantages offered by the use of metallic fuel is the fact that this fuel system permits the use of an innovative reprocessing method, known as ''pyroprocessing,'' featuring fused-salt electrorefining of the spent fuel. Development of the IFR pyroprocess has been underway at the Argonne National Laboratory for over five years, and great progress has been made toward establishing a commercially-viable process. Pyroprocessing offers a simple, compact means for closure of the fuel cycle, with anticipated significant savings in fuel cycle costs

  15. Information Assurance Due to IFRS Adoption

    OpenAIRE

    Ungureanu Mihaela

    2012-01-01

    Currently, cross-border business operations are current currency and capital markets know no territorial limits. Standardization and harmonization have imposed an uniformity of accounting terms in national and international regulations. In this context, it makes direct reference to the accounting rules comply with the European Directives and International Financial Reporting Standards (IAS/IFRS), which are submitted to the first two fundamental concepts: performance and financial position, an...

  16. Adopsi IFRS Dan Relevansi Nilai Informasi Akuntansi

    OpenAIRE

    Cahyonowati, Nur; Ratmono, Dwi

    2012-01-01

    This objective of this research is to explore the quality of accounting information before and after the adoption of IFRS on Indonesian Accounting Standards. This research explored the value relevance of earnings as one dimension of the quality of accounting information. High quality of accounting information refers to high relevancy. The adoption of new stan­dards is predicted not to increase the quality of accounting information regarding the environmental factor in Indonesia. The populatio...

  17. IFRS in the BRIC countries revisited: application of the IFRS orientation indexes

    Directory of Open Access Journals (Sweden)

    David R. Borker

    2016-07-01

    Full Text Available The author revisits his work on the culturally derived accounting orientations of the BRIC countries, based on Geert Hofstede’s work on cultural dimensions (Hofstede, 1980 and the hypothetical derivation of four related cultural accounting dimensions (professionalism, uniformity, conservatism, and secrecy by S. J. Gray. (Gray, 1988 (Borker, 2012a The study is updated and re-evaluated through the application of the author’s more recently developed tools for quantifying the degree of IFRS orientation -- the Composite IFRS Orientation Index and the Expanded IFRS Orientation Index. (Borker, 2014b The study goes beyond the inputs considered in the previous BRIC analysis to include important socio-cultural factors such as corruption, political risk, educational level and business regulatory climate. These factors are considered as attributes of a new proposed fifth cultural accounting dimension beyond Grey’s original four, designated as stewardship.

  18. Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs

    OpenAIRE

    Žárová, Marcela

    2011-01-01

    Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted that IFRS were introduced into the regulatory system gradually as a separate regulatory system for determined group of accounting entities, on the other hand IFRS have had influence on the development of the local accounting rules during last decade. It was awaited by practitioners and academics too, that the process of deferred taxes reform will be finalized by issuing the Decr...

  19. Recycle of LWR actinides to an IFR

    International Nuclear Information System (INIS)

    Pierce, R.D.; Ackerman, J.P.; Johnson, G.K.; Mulcahey, T.P.; Poa, D.S.

    1991-01-01

    Large quantities of actinide elements are present in irradiated light water reactor fuel that is stored throughout the world. Because of the high fission to capture ratio for the transuranium (TRU) elements with the high energy neutrons in metal-fueled integral fast reactors (IFR), that reactor can consume these elements effectively. The stored fuel may represent valuable resource for the expanding application of fast power reactors. In addition, the removal of TRU elements from spent LWR fuel has the potential for increasing the capacity of high level waste facilities by reducing the heat load and may increase the margin of safety in meeting licensing requirement. Argonne National Laboratory is developing a pyrochemical process, which is compatible with the IFR fuel cycle for the recovery of TRU elements from LWR fuel. The proposed product is a metallic actinide ingot, which can be introduced into the electrorefining step of the IFR process. Two pyrochemical processes, that is, salt transport process and blanket processing study, are discussed in this paper. Also the experimental studies are reported. (K.I.)

  20. Fiber refractive index sensor based on dual polarized Mach-Zehnder interference caused by a single-mode fiber loop.

    Science.gov (United States)

    Chen, Lei; Zhang, Wei-Gang; Wang, Li; Zhou, Quan; Sieg, Jonathan; Zhao, De-Long; Wang, Biao; Yan, Tie-Yi; Wang, Song

    2016-01-01

    A novel refractive index (RI) sensor head is proposed and experimentally demonstrated in this paper. The proposed sensor head is composed of a segment of bared single-mode fiber and a fiber holder that is fabricated by a 3D printer. The mechanism of the sensor head is based on dual polarized Mach-Zehnder interference. According to the aforementioned mechanism, we derived that the RI responses of the resonance dips possess an exponential functional manner when the E field is along the fast or slow axes. In addition, based on the finite element method, we found that the resonance dips wavelength responses are more sensitive when the input E field is along the fast axis. A confirmation experiment was performed, and the results confirmed our hypothesis. The maximum arithmetic mean value of RI response is about 657.895  nm/RIU for the proposed sensor head when the ambient RI changes from 1.3350 to 1.4110. Moreover, in the case of the proposed liquid RI sensor head, aligning the E field along the fast axis is the potentially needed condition for polarization.

  1. IFRS adoption in Pacific Island Economies: A political perspective

    Directory of Open Access Journals (Sweden)

    Pran Boolaky

    2016-06-01

    Full Text Available This paper proposes a new paradigm on the adoption of IFRS in island economies specifically in the pacific region. The adapted Scott (2001 institutional pressure framework on IFRS adoption addresses the political independence and political dependence of pacific island economies at three levels namely high, second and low.

  2. IFRS adoption and implementation in companies: utopia or reality?

    NARCIS (Netherlands)

    Pater, C.; Georgakopoulos, G.; Sotiropoulos, I.; Galanou, E.

    2009-01-01

    Purpose: The aim of this paper is to examine the impact the International Financial Reporting Standards (IFRS) have on accounting quality in an attempt to investigate whether "Reporting under the IFRS regime adds value to accounting information quality". Design/methodology/approach: Our analysis is

  3. The Design and Implementation of an Enlivened IFRS Course

    Science.gov (United States)

    Holtzblatt, Mark; Tschakert, Norbert

    2010-01-01

    In the Spring/2009 semester, with the financial support of a PricewaterhouseCoopers IFRS Ready Grant, a new course was developed that focused on International Financial Reporting Standards (IFRS). The course design goal was to choose the optimal combination of pedagogical tools and topics to create an effective, engaging and stimulating course…

  4. The IFR process: beyond the specialist workshop | Louw | African ...

    African Journals Online (AJOL)

    The process of determining Instream Flow Requirements (IFRs) has been well developed to the point at which an IFR table which quantifies the temporal distribution of discharge, upon which the modified flow regime is based, is produced. During the last three years, the process has been further developed by linking the ...

  5. Audit Fees and IFRS accounting - Is information costly?

    DEFF Research Database (Denmark)

    Friis, Ole; Nielsen, Mogens

    2010-01-01

    En undersøgelse af hvorledes indførelsen af IFRS i 2005 har påvirket udviklingen i revisionshonorarerne.......En undersøgelse af hvorledes indførelsen af IFRS i 2005 har påvirket udviklingen i revisionshonorarerne....

  6. IFRS leerboek: international financial reporting standards. - 3e dr.

    NARCIS (Netherlands)

    Backhuijs, J.; Braam, G.; Brouwer, A.; van den Ende, H.; de Feijter, J.; Hartman, M.; Langendijk, H.; Schoonderbeek, W.; Veuger, P.

    2010-01-01

    Dit IFRS Leerboek is bedoeld voor iedereen die kennis van de regelgeving van de IASB wil krijgen. De regelgeving van de IASB omvat niet alleen de standaarden die onder de naam IFRS worden gepubliceerd, maar ook de standaarden die eerder zijn uitgegeven onder de naam IAS en nog steeds van kracht

  7. Reductie van complexiteit binnen IFRS: wie is aan zet?

    NARCIS (Netherlands)

    Brouwer, A.; Tahtah, J.

    2012-01-01

    IFRS heeft bijgedragen aan de transparantie van financiële verslaggeving en efficiënte werking van kapitaalmarkten. IFRS wordt echter ook regelmatig bekritiseerd vanwege haar complexiteit. Deze complexiteit ondermijnt de begrijpelijkheid van financiële verslaggeving. In dit artikel gaan we in op een

  8. Mandatory IFRS adoption and executive compensation: Evidence from China

    Directory of Open Access Journals (Sweden)

    Qingchuan Hou

    2014-03-01

    Full Text Available This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS affects the contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the accounting-based performance sensitivity of executive compensation. Subsample analysis suggests that improvements in accounting-based performance sensitivity after IFRS adoption differ across regions with various levels of institutional quality and across firms that are affected to a different extent by the adoption. Additional analysis supports the argument that the positive effects of IFRS adoption on the use of accounting performance in executive compensation are driven by the reduction in accounting conservatism associated with IFRS adoption.

  9. The Rigour of IFRS Education in the USA: Analysis, Reflection and Innovativeness

    Science.gov (United States)

    Tan, Aldys; Chatterjee, Bikram; Bolt, Susan

    2014-01-01

    International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US…

  10. IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMES

    OpenAIRE

    Moț Ioana

    2013-01-01

    IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMEs PhD Student Moț Ioana, West University of Timișoara, Faculty of Economics and Business Administration, România Doctoral programme - Accounting Scientific coordonator - Prof. Univ. Dr. Mateș Dorel

  11. Status of progress in IFR development

    International Nuclear Information System (INIS)

    Chang, Y.I.

    1994-01-01

    The author touches on a number of the issues being addressed in work on the IFR reactor concept development at this time. This technology offers the opportunity to achieve a much more efficient utilization of uranium resources in the process of energy generation. Liquid metal coolant is likely to be a design feature of this type reactor, in part due to the passive safety of this design. Fuel reprocessing, and waste management issues are discussed. This reactor design has the advantage of being much better positioned to minimize concerns about nuclear proliferation issues

  12. The Integral Fast Reactor (IFR) concept

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1989-01-01

    In addition to maintaining the viability of its present commercial nuclear technology, a principal challenge in the US in the 1990s and beyond will be to regain and maintain a position among the world leadership in advanced reactor research and development. In this paper we'll discuss factors which we believe should today provide the rationale and focus for advanced reactor R and D, and we will then review the status of the major US effort, the Integral Fast Reactor (IFR) program

  13. The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada

    OpenAIRE

    Hilliard Theresa DiPonio; Neidermeyer Presha

    2016-01-01

    The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandate...

  14. Measurable position-sensitive wide-angle interference effects of single photons radiated by a nitrogen-vacancy center in diamond

    International Nuclear Information System (INIS)

    Sandor Varro

    2014-01-01

    Single-photon wide-angle interference phenomena have been studied theoretically for glass-diamond-oil (air) layered structures. As a single optical radiator, one NV-center has been assumed close to the upper surface of a diamond plate, and it was represented by a Hertzian dipole of arbitrary orientation. It has been shown that the far-field interference pattern (of 3/5 or 100% visibility) is sensitive to the vertical position of the NV-center, to that extent that ∼2 nm difference in distance from the upper surface of the diamond results in ∼0.01 degree shift of the pattern, which should be a measurable effect. (author)

  15. Immobilization of IFR salt wastes in mortar

    International Nuclear Information System (INIS)

    Fischer, D.F.; Johnson, T.R.

    1988-01-01

    Portland cement-base mortars are being considered for immobilizing chloride salt wastes produced by the fuel cycles of Integral Fast Reactors (IFR). The IFR is a sodium-cooled fast reactor with metal alloy fuels. It has a close-coupled fuel cycle in which fission products are separated from the actinides in an electrochemical cell operating at 500/degree/C. This cell has a liquid cadmium anode in which the fuels are dissolved and a liquid salt electrolyte. The salt will be a mixture of either lithium, potassium, and sodium chlorides or lithium, calcium, barium, and sodium chlorides. One method being considered for immobilizing the treated nontransuranic salt waste is to disperse the salt in a portland cement-base mortar that will be sealed in corrosion-resistant containers. For this application, the grout must be sufficiently fluid that it can be pumped into canister-molds where it will solidify into a strong, leach-resistant material. The set times must be longer than a few hours to allow sufficient time for processing, and the mortar must reach a reasonable compressive strength (/approximately/7 MPa) within three days to permit handling. Because fission product heating will be high, about 0.6 W/kg for a mortar containing 10% waste salt, the effects of elevated temperatures during curing and storage on mortar properties must be considered

  16. The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Netherlands

    NARCIS (Netherlands)

    Brouwer, A.J.; Hoogendoorn, Martin

    2017-01-01

    Dutch law (B2T9) is positive towards IFRS. IFRS may be used by all entities, there is a specific option for entities using IFRS in the consolidated financial statements to apply an IFRS-friendly version of B2T9 in its separate financial statements, and IFRS for SMEs can be used by non-listed and

  17. La pertinence des actifs incorporels avec les IFRS

    OpenAIRE

    Gaëlle Lenormand; Lionel Touchais

    2008-01-01

    (VF)Cet article s’interroge sur l’amélioration du contenu informationnel des actifs incorporels avec les IFRS. Après une présentation des travaux existants et des changements apportés par les IAS 38 et IFRS 3, deux modèles sont définis. Globalement, l’introduction des IFRS s’accompagne d’une amélioration du contenu informationnel des données comptables. Au niveau des seuls incorporels, nous constatons une survaleur et des incorporels identifiables significativement différents selon les normes...

  18. IFRS : merarbete för företagen?

    OpenAIRE

    Wennerholm, Caroline; Larsson, Marie; Celik, Jakob

    2005-01-01

    Introduktion: Från och med januari 2005 ska alla noterade moderbolag inom EU ha anpassat sig till den internationella redovisningsstandarden, IFRS. Syftet med IFRS är att med hjälp av internationella regler skapa en enhetlig, integrerad och mer effektiv europeisk kapitalmarknad. I och med övergången till IFRS är EU nu världens största region med gemensamma redovisningsprinciper. Syftet med studien är att identifiera och klarlägga om merarbete har uppkommit för svenska noterade företag i och m...

  19. A search for AGN activity in Infrared-Faint Radio Sources (IFRS)

    Science.gov (United States)

    Lenc, Emil; Middelberg, Enno; Norris, Ray; Mao, Minnie

    2010-04-01

    We propose to observe a large sample of radio sources from the ATLAS (Australia Telescope Large Area Survey) source catalogue with the LBA, to determine their compactness. The sample consists of 36 sources with no counterpart in the co-located SWIRE survey (3.6 um to 160 um), carried out with the Spitzer Space Telescope. This rare class of sources, dubber Infrared-Faint Radio Sources (IFRS), is inconsistent with current galaxy evolution models. VLBI observations are an essential way to obtain further clues on what these objects are and why they are hidden from infrared observations. We will measure the flux densities on long baselines to determine their compactness. Only five IFRS have been previously targeted with VLBI observations (resulting in two detections). We propose using single baseline (Parkes-ATCA) eVLBI observations with the LBA at 1 Gbps to maximise sensitivity. With the observations proposed here we will increase the number of VLBI-observed IFRS from 5 to 36, allowing us to draw statistical conclusions about this intriguing new class of objects.

  20. Fast-electron impact ionization of molecular hydrogen: energy and angular distribution of double and single differential cross sections and Young-type interference

    Science.gov (United States)

    Chatterjee, S.; Kasthurirangan, S.; Kelkar, A. H.; Stia, C. R.; Fojón, O. A.; Rivarola, R. D.; Tribedi, L. C.

    2009-03-01

    We report the energy and angular distribution of absolute double differential cross sections (DDCSs) of ejected electrons in collisions of 8 keV projectile electrons with molecular hydrogen. The ejected electrons with energy between 1 eV and 400 eV and ejection angles between 30° and 150° are detected. The measured data are compared with the theoretical calculations based on two-effective centre (TEC) model. The first-order interference is derived from the energy distribution of DDCS and the resulting ratio spectra (H2 to 2H) exhibit oscillating behaviour. The signature of first-order interference is also demonstrated in the DDCS spectra as a function of the ejection angle. We have shown that the constructive interference prevails in soft- and binary-collision regions. The single differential cross sections (SDCS) are deduced by integrating the DDCS over the solid angle as well as ejection energy. We demonstrate that the SDCS and corresponding ratio spectra also preserve the signature of interference.

  1. Fast-electron impact ionization of molecular hydrogen: energy and angular distribution of double and single differential cross sections and Young-type interference

    Energy Technology Data Exchange (ETDEWEB)

    Chatterjee, S; Kasthurirangan, S; Kelkar, A H; Tribedi, L C [Tata Institute of Fundamental Research, Homi Bhabha Road, Colaba, Mumbai 400 005 (India); Stia, C R; Fojon, O A; Rivarola, R D [Instituto de Fisica Rosario (CONICET-UNR) and Facultad de Ciencias Exactas, IngenierIa y Agrimensura, Universidad Nacional de Rosario, Av Pellegrini 250, 2000 Rosario (Argentina)], E-mail: lokesh@tifr.res.in

    2009-03-28

    We report the energy and angular distribution of absolute double differential cross sections (DDCSs) of ejected electrons in collisions of 8 keV projectile electrons with molecular hydrogen. The ejected electrons with energy between 1 eV and 400 eV and ejection angles between 30 deg. and 150 deg. are detected. The measured data are compared with the theoretical calculations based on two-effective centre (TEC) model. The first-order interference is derived from the energy distribution of DDCS and the resulting ratio spectra (H{sub 2} to 2H) exhibit oscillating behaviour. The signature of first-order interference is also demonstrated in the DDCS spectra as a function of the ejection angle. We have shown that the constructive interference prevails in soft- and binary-collision regions. The single differential cross sections (SDCS) are deduced by integrating the DDCS over the solid angle as well as ejection energy. We demonstrate that the SDCS and corresponding ratio spectra also preserve the signature of interference.

  2. The impact of corporate governance on IFRS adoption choices

    NARCIS (Netherlands)

    Verriest, A.J.M.; Gaeremynck, A.; Thornton, D.B.

    2013-01-01

    We investigate the association between corporate governance strength and EU listed firms' choices with respect to International Financial Reporting Standards (IFRS) adoption in 2005. We measure governance strength by aggregating variables such as board independence, board functioning and audit

  3. Muudetud IFRS 3 ja IAS 27 / Monika Peetson

    Index Scriptorium Estoniae

    Peetson, Monika, 1976-

    2008-01-01

    Rahvusvahelise Raamatupidamisstandardite Nõukogu poolt välja antud muudetud standarditest IFRS 3 "Äriühendused" ja IAS 27 "Konsolideeritud ja konsolideerimata finantsaruanded" ning nendega kaasnevatest muudatustest

  4. Fuel cycle and waste management demonstration in the IFR Program

    International Nuclear Information System (INIS)

    Lineberry, M.J.; Phipps, R.D.; Benedict, R.W.; Laidler, J.J.; Battles, J.E.; Miller, W.E.

    1992-01-01

    Argonne's National Laboratory's Integral Fast Reactor (IFR) is the main element in the US advanced reactor development program. A unique fuel cycle and waste process technology is being developed for the IFR. Demonstration of this technology at engineering scale will begin within the next year at the EBR-II test facility complex in Idaho. This paper describes the facility being readied for this demonstration, the process to be employed, the equipment being built, and the waste management approach

  5. Impact of Taxes on the Financial Statements prepared under IFRS

    OpenAIRE

    Tydlačková, Ivana

    2011-01-01

    The master's thesis focuses on the impact taxes have on the financial statements prepared under IFRS. The theoretical part of the thesis provides a theoretical background of direct and indirect taxes from different points of view. The brief characteristic of each tax according to a tax theory is completed with the current development and the accounting for the tax. In practical part of the thesis the case of real entity reporting under IFRS as well as under the Czech national legislation is d...

  6. The implementation of the IFRS for SME in the EU

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2011-01-01

    Full Text Available Small and medium sized companies have very important position in the EU economy, mainly in the area of employment. Their activities on the internal market are limited by a great deal of obstacles. The most important obstacles can be considered different national financial reporting and tax systems.IASB published an International Financial Reporting Standard (IFRS designed for use by small and medium-sized entities (SMEs.The IFRS for SME is expressly designed to meet the financial reporting needs of entities that (a do not have public accountability and (b publish general purpose financial statements for external users. This standard could be a suitable instrument for the SME accounting harmonization. The aim of the paper is to analyze the problems connected with the harmonization of accounting legislation used by SMEs in EU countries especially in the Czech Republic. In the frame of methodology the empirical research was used. The author has distributed questionnaires to the enterprises in the Czech Republic, selected according to their size and the field of activity. Comment letters of 210 respondents from 26 EU Member States were used for evaluation possibilities of the IFRS for implementation to national legislation.Based on the results of empirical research some problems could arise with the IFRS for SME application. Based on the questionnaires, respondents are highly interested in the costs and gains of IFRS for SME application. The gains should exceed the costs of IFRS for SME application.

  7. How has IFRS impacted financial reporting for unlisted entities?

    Directory of Open Access Journals (Sweden)

    Elina Haapamäki

    2018-03-01

    Full Text Available This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper investigates whether companies that have adopted IFRS voluntarily engage significantly less in earnings management compared to companies that have not adopted IFRS. Moreover, this study examines firm-specific incentives and their role in the adoption decision within different institutional settings. The distribution of earnings is analyzed to discover whether companies have managed their earnings. Logistic regression analysis is used to examine the firm-specific incentives. Empirical findings reveal that in sample of unlisted firms using IFRS the distribution of earnings is smoother. Thus, the results provide supporting evidence for the adoption of IFRS. Moreover, results of this study provide relatively good empirical support for statements that large unlisted firms with foreign owners and that are profitable are more likely to adopt IFRS voluntarily. However, the firm-specific incentives play different role in the adoption decision process in weak institutional settings compared to strong institutional settings.

  8. VALUE RELEVANCE DAN IFRS ADOPTION DI INDONESIA: INVESTIGASI PADA PERUSAHAAN LQ-45 BURSA EFEK INDONESIA

    Directory of Open Access Journals (Sweden)

    Triandi ,

    2017-02-01

    Full Text Available Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS and book value of shares (BVS and stock market price (SMP, both before and after IFRS adoption. Based on theresult,test there the valuerelevancebefore and after IFRS adoptio. The value relevance after IFRS adoption decreased. These findings differ from the findings in several countries have adopted IFRS. In many countries have adopted IFRS tends to increase the value relevance. Keyword : value relevance, earning per share, book value of equity, stock price, IFRS adoption, LQ-45

  9. IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMES

    OpenAIRE

    Moț Ioana

    2013-01-01

    IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMEs PhD Student Moț Ioana, West University of Timișoara, Faculty of Economics and Business Administration, România Doctoral programme - Accounting Scientific coordonator – Prof. Univ. Dr. Mateș Dorel Abstract: Over the years, the accounting have to meet a series of transformations and adaptations to the new trend by globalization, harmonisation and integration, trying to unfold t...

  10. Integrating the fuel cycle at IFR [Integral Fast Reactor

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1992-01-01

    During the past few years Argonne National Laboratory has been developing the Integral Fast Reactor (IFR), an advanced liquid metal reactor. Much of the IFR technology stems from Argonne National Laboratory's experience with the Experimental Breeder Reactors, EBR 1 and 2. The unique aspect of EBR 2 is its success with high-burnup metallic fuel. Irradiation tests of the new U-Pu-Zr fuel for the IFR have now reached a burnup level of 20%. The results to date have demonstrated excellent performance characteristics of the metallic fuel in both steady-state and off-normal operating conditions. EBR 2 is now fully loaded with the IFR fuel alloys and fuel performance data are being generated. In turn, metallic fuel becomes the key factor in achieving a high degree of passive safety in the IFR. These characteristics were demonstrated dramatically by two landmark tests conducted at EBR 2 in 1986: loss of flow without scram; and loss of heat sink without scram. They demonstrated that the combination of high heat conductivity of metallic fuel and thermal inertia of the large sodium pool can shut the reactor down during potentially severe accidents without depending on human intervention or the operation of active engineered components. The IFR metallic fuel is also the key factor in compact pyroprocessing. Pyroprocessing uses high temperatures, molten salt and metal solvents to process metal fuels. The result is suitable for fabrication into new fuel elements. Feasibility studies are to be conducted into the recycling of actinides from light water reactor spent fuel in the IFR using the pyroprocessing approach to extract the actinides (author)

  11. The RPC-based IFR system at BaBar experiment preliminary results

    CERN Document Server

    Piccolo, D; Bagnasco, S; Baldini, R; Band, H R; Bionta, R; Buzzo, A; Calcaterra, A; Cavallo, N; Contri, R; Crosetti, G; De Nardo, Gallieno; De Sangro, R; Fabozzi, F; Falciai, D; Finocchiaro, G; Gatto, C; Johnson, J; Lista, L; Lo Vetere, M; Macri, M; Monge, R; Palano, A; Paolucci, P; Passaggio, S; Patrignani, C; Patteri, P; Peruzzi, I; Piccolo, M; Robutti, E; Santroni, A; Sciacca, C; Wright, D; Yu, Z; Zallo, A

    2002-01-01

    The IFR system is a RPC-based detector used to identify muons and neutral hadrons in the BaBar experiment at PEP II machine in SLAC. The RPC system can be used to reconstruct the trajectory of muons, pions and neutral hadrons interacting in the iron of the IFR. The different range and hit pattern allow to discriminate different particles crossing the IFR. An overview of the system design and the preliminary results on the IFR performances are reported.

  12. The RPC-based IFR system at BaBar experiment: preliminary results

    International Nuclear Information System (INIS)

    Piccolo, Davide; Palano, A.; Bagnasco, S.; Buzzo, A.; Contri, R.; Crosetti, G.; Lo Vetere, M.; Macri, M.; Monge, R.; Passaggio, S.; Patrignani, C.; Robutti, E.; Santroni, A.; Anulli, F.; Baldini, R.; Calcaterra, A.; De Sangro, R.; Falciai, D.; Finocchiaro, G.; Patteri, P.; Peruzzi, I.; Piccolo, M.; Yu, Z.; Zallo, A.; Cavallo, N.; De Nardo, G.; Fabozzi, F.; Gatto, C.; Lista, L.; Paolucci, P.; Sciacca, C.; Bionta, R.; Wright, D.; Band, H.; Johnson, J.

    2002-01-01

    The IFR system is a RPC-based detector used to identify muons and neutral hadrons in the BaBar experiment at PEP II machine in SLAC. The RPC system can be used to reconstruct the trajectory of muons, pions and neutral hadrons interacting in the iron of the IFR. The different range and hit pattern allow to discriminate different particles crossing the IFR. An overview of the system design and the preliminary results on the IFR performances are reported

  13. Enchanced interference cancellation and telemetry reception in multipath environments with a single paraboic dish antenna using a focal plane array

    Science.gov (United States)

    Mukai, Ryan (Inventor); Vilnrotter, Victor A. (Inventor)

    2011-01-01

    An Advanced Focal Plane Array ("AFPA") for parabolic dish antennas that exploits spatial diversity to achieve better channel equalization performance in the presence of multipath (better than temporal equalization alone), and which is capable of receiving from two or more sources within a field-of-view in the presence of multipath. The AFPA uses a focal plane array of receiving elements plus a spatio-temporal filter that keeps information on the adaptive FIR filter weights, relative amplitudes and phases of the incoming signals, and which employs an Interference Cancelling Constant Modulus Algorithm (IC-CMA) that resolves multiple telemetry streams simultaneously from the respective aero-nautical platforms. This data is sent to an angle estimator to calculate the target's angular position, and then on to Kalman filters FOR smoothing and time series prediction. The resulting velocity and acceleration estimates from the time series data are sent to an antenna control unit (ACU) to be used for pointing control.

  14. Toward single-material multilayer interference mid-infrared filters with sub-wavelength structures for cryogenic infrared astronomical missions

    Science.gov (United States)

    Makitsubo, Hironobu; Wada, Takehiko; Mita, Makoto

    2011-03-01

    We are trying to develop high performance mid-infrared (MIR) and far-infrared (FIR) optical filters with mechanical strength and robustness for thermal cycling toward cryogenic infrared astronomical space missions. Multilayer interference filters enable us to design a wide variety of spectral response by controlling refractive index and thickness of each layer, however, in longer MIR and FIR (30-300μm) wavelength regions, there are a few optical materials known to have both good transparency and physical robustness, which makes difficult to realize high performance filters because of limited refractive index values. It is also difficult to deposit thick layers required for MIR/FIR multilayer filters by conventional method. Furthermore, multilayer interference filters are realized by thin film coatings having different coefficients of thermal expansion (CTE), which makes filters fragile for thermal cycling. To clear these problems, we introduce sub-wavelength structures (SWS) for controlling the refractive index. Then, only one material is necessary for fabricating filters, which enables us to fabricate filters with mechanical strength and robustness for thermal cycling. In 30-300μm wavelength regions silicon is very suitable for filter material because not only silicon has little absorption and physical robustness but also SWS are easily fabricated by micro-electro mechanical systems (MEMS) technology. As a first step, we have fabricated anti-reflection SWS layer on silicon wafers to demonstrate the refractive index control by simple SWS (periodic cylindrical holes on a silicon wafer). Comparing measured transmittance with both effective medium approximation (EMA) theory and rigorous coupled wave analysis (RCWA) simulation, we confirm that the refractive control of SWS layer is verified.

  15. PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA

    Directory of Open Access Journals (Sweden)

    Nurshadrina Kartika Sari

    2017-11-01

    Full Text Available Banking sector must use accountability for report their financial statement, because external and internal users use it to evaluate the condition of the company. In other side if banks do earnings management practices it will not support for these purpose. IFRS (International Financial Reporting Standards as the global financial standards that more accountable and transparance. This standard can push down the earnings management practice do by management. This research aims to obtain empirical evidence of IFRS implementation in earnings management practice, especially in Indonesia Government Banks during the period before and after using IFRS (2008-2015. The method of this research is using t-test by comparing data in 2008 to 2015. The result of this study indicates that there are differences in earnings management practice by management after implementation of IFRS. The contribution of this research is to get the empirical evidence related to the application of financial reporting standar based on IFRS, and producing transparency and accountable of the financial reports and decline in earnings management behavior.

  16. The Value Relevance of IFRS: The Case of Turkey

    Directory of Open Access Journals (Sweden)

    Ahmet Turel

    2009-10-01

    Full Text Available Accounting standards that are mostly compatible with International Financial Reporting Standards (IFRS are required for consolidatedfinancial statements of all Turkish listed firms starting from 2005 fiscal year end. Before that, financial reporting in Turkey was closely related to taxreporting. Until 2003, all Turkish listed firms were preparing their financial statements in accordance with the local standards issued by the CapitalMarket Board of Turkey. In this study, I examine the relative and incremental value relevance of earnings and the book value of equity under CapitalMarket Board (CMB Accounting Standards (2001-2002 and under IFRS (2005-2006 for Turkish listed firms. I compare these two periods toinvestigate whether the mandatory adoption of IFRS increase relevance of earnings and book value of equity which are accepted as proxies ofaccounting quality. I find evidence that the value relevance of earnings and book value of equity has increased significantly after adopting IFRS. Inaddition, I find that the incremental value relevance of earnings increased between the CMB accounting standards period and the IFRS period.However, the incremental value relevance of book value of equity degreased in the same period.

  17. IFRS ADOPTION AND EARNINGS MANAGEMENT IN BRAZILIAN PUBLICLY TRADED COMPANIES

    Directory of Open Access Journals (Sweden)

    Roberto Midoguti Joia

    2014-03-01

    Full Text Available In 2007, Brazil adopted the International Financial Reporting Standards (IFRS. Studies involving publicly traded companies in different countries around the world indicate that these new standards tend to improve the information quality and make it more comparable and transparent. This study was aimed at verifying any changes in the earnings management levels after 2010 and whether this happened in function of the full adoption of the IFRS by the Brazilian publicly traded companies (except for financial institutions. The data were extracted from the three-monthly financial statements of the databases from Economática and the Brazilian Securities Commission for the period from 2006 till 2011. To achieve the research objectives, two tests were applied. The first showed that the average discretionary accruals, calculated through the Modified Jones Model, were lower after 2010. Next, the regression analysis was elaborated, using panel data with Newey-West’s correction. The results did not confirm the hypothesis that the adoption of the IFRS affected the earnings management level in the period under analysis, but showed that the size and indebtedness significantly explain the discretionary accruals, independently of the adoption of the IFRS. The results suggest that larger companies with a large proportion of own capital tend to produce higher quality reports, independently of the adoption of the IFRS.

  18. The Impact of International Financial Reporting Standards (IFRS: Evidence from Canada

    Directory of Open Access Journals (Sweden)

    Hilliard Theresa DiPonio

    2016-08-01

    Full Text Available The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandated by IFRS 1 and disaggregation of the equity components to observe and measure the impact of IFRS as it pertains to discretionary management implementation choices, material reclassifications, and GAAP-to-GAAP differences. Comprehensive knowledge of IFRS 1, First Time Adoption of International Financial Reporting Standards is crucial to our ability to assess the transitory and future impact of IFRS. IFRS 1 sets the precedent for financial reporting under IFRS, overrides transitional provisions included in other IFRS, and prescribes detailed disclosures. This detailed “rules-based” standard permits discretionary management policy choices which have material impact on transitory reporting as well as future financial results.

  19. The Influence of IFRS Adoption on Corporate Transparency and Accountability: Evidence from New Zealand

    Directory of Open Access Journals (Sweden)

    Jude Edeigba

    2017-09-01

    Full Text Available This study investigates the implications of the gap between International Financial Reporting Standards (IFRS and New Zealand International Financial Reporting Standards (NZIFRS on financial reporting transparency, accountability and corporate fraud. Content analysis of IFRS and NZIFRS was carried out to determine if there are differences between IFRS and NZIFRS. Four IFRS, namely IAS 12, IFRS 13, IFRS 15, IAS 17 and IFRS 16 were analysed on the basis of adoption concessions and Reduced Disclosure Regime (RDR for tier 1 and 2 entities. The findings from these standards led to a review of the associated IFRS to further understand the implications of the standards on financial reporting transparency and decline in incidences of corporate fraud. We found that the difference between IFRS and NZIFRS lies in the financial reporting framework for tier 2 entities. However, we did not find a difference between IFRS and NZIFRS for entities in tier 1 but we identified a decline in incidences of corporate fraud after IFRS was adopted. We further identified the presence of information asymmetry for tier 2 which is capable of retaining Generally Accepted Accounting Principles (GAAPs. These differences may increase the incidence of corporate fraud among the entities in tier 2 of External Reporting Framework. This is due to an excessive concession from IFRS implementation in New Zealand.

  20. BABAR IFR Replacement R and D

    CERN Document Server

    Berry, M

    2003-01-01

    The Instrumented Flux Return (IFR) of the BaBar detector will soon need to be replaced by a more robust muon detection system. Scintillator bars with embedded Wavelength Shifting (WLS) fibers and Limited Streamer Tubes are two replacement technology options. The scintillator bars are tested for attenuation length; and causes for the large width of the Photo Multiplier Tube (PMT) signal are analyzed by Monte Carlo simulation. Cooling techniques for Avalanche Photo Diodes (APD) are investigated. The fairly high attenuation length coupled with the narrow PMT signal make the scintillator a viable option for a muon detecting system. Continuing work will focus on increasing timing resolution using an APD to read the signal from the WLS fibers, and investigating the lifetime of the APD. The ability to read a signal from the LST on external copper strips is tested and signals are found to be clearly distinguishable from noise. The voltage is compared to count rate to find that the optimal operating voltage for the LS...

  1. Update on development of the IFR pyroprocess

    International Nuclear Information System (INIS)

    Burris, L.; Miller, W.E.; Gay, E.C.; Ackerman, J.P.; Tomczuk, Z.; Herceg, J.E.; Kann, W.J.

    1988-01-01

    A pyrochemical process is under development for recovering and recycling fuel discharged from the integral fast reactor (IFR). In the past year, two major changes have been made in this process. First, the halide slagging step previously used for concentrating plutonium bred in the blanket has been eliminated, not because it did not work but because the same purpose can be achieved by electrorefining. The current flow sheet is shown. Now, all of the necessary separations are achieved by electrorefining alone. Second, to make the electrorefining operations sufficiently flexible to provide the necessary separations while accommodating a range of feed compositions, two types of cathodes are employed. One is used for selective removal of uranium for recycle as blanket material, and the other is used for removal of a uranium-plutonium product for recycle as core material. Computer codes based on thermodynamic models have been developed to predict the fate of product elements (uranium and plutonium) and fission products. These show that high recovery of uranium and plutonium and adequate removal of fission products are achievable

  2. Interference Spins

    DEFF Research Database (Denmark)

    Popovski, Petar; Simeone, Osvaldo; Nielsen, Jimmy Jessen

    2015-01-01

    on traffic load and interference condition leads to performance gains. In this letter, a general network of multiple interfering two-way links is studied under the assumption of a balanced load in the two directions for each link. Using the notion of interference spin, we introduce an algebraic framework...

  3. Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis

    Directory of Open Access Journals (Sweden)

    Ioana PĂLĂRIE

    2016-06-01

    Full Text Available In this paper we analyse the evolution in the level of convergence of the Romanian accounting regulations with IFRS in the last decade. We focus our study on the accounting topics covered by IAS16, IAS17, IAS 41 and SIC15. We find that in 2005 the regulations exhibit a good level of convergence for property, plant and equipment, a medium level of convergence for lease accounting and divergence for accounting for the agricultural activity. The overall convergence level improved over time for all the topics analysed. These results indicate that the companies with dual reporting may incur lower costs in applying IFRS. Moreover, the national regulations offer the opportunity for a higher level of comparability in Romania of the financial statements prepared under IFRS with those prepared under national regulations. However, we underline that the institutional factors (such as the tax influence over accounting might negatively affect the convergence of practices.

  4. Analysis of IFR driver fuel hot channel factors

    International Nuclear Information System (INIS)

    Ku, J.Y.; Chang, L.K.; Mohr, D.

    1994-01-01

    Thermal-hydraulic uncertainty factors for Integral Fast Reactor (IFR) driver fuels have been determined based primarily on the database obtained from the predecessor fuels used in the IFR prototype, Experimental Breeder Reactor II. The uncertainty factors were applied to the channel factors (HCFs) analyses to obtain separate overall HCFs for fuel and cladding for steady-state analyses. A ''semistatistical horizontal method'' was used in the HCFs analyses. The uncertainty factor of the fuel thermal conductivity dominates the effects considered in the HCFs analysis; the uncertainty in fuel thermal conductivity will be reduced as more data are obtained to expand the currently limited database for the IFR ternary metal fuel (U-20Pu-10Zr). A set of uncertainty factors to be used for transient analyses has also been derived

  5. Analysis of IFR driver fuel hot channel factors

    International Nuclear Information System (INIS)

    Ku, J.Y.; Chang, L.K.; Mohr, D.

    2004-01-01

    Thermal-hydraulic uncertainty factors for Integral Fast Reactor (IFR) driver fuels have been determined based primarily on the database obtained from the predecessor fuels used in the IFR prototype. Experimental Breeder Reactor II. The uncertainty factors were applied to the hot channel factors (HCFs) analyses to obtain separate overall HCFs for fuel and cladding for steady-state analyses. A 'semistatistical horizontal method' was used in the HCFs analyses. The uncertainty factor of the fuel thermal conductivity dominates the effects considered in the HCFs analysis; the uncertainty in fuel thermal conductivity will be reduced as more data are obtained to expand the currently limited database for the IFR ternary metal fuel (U-20Pu-10Zr). A set of uncertainty factors to be used for transient analyses has also been derived. (author)

  6. Perubahan Relevansi Nilai dalam Informasi Akuntansi Setelah Adopsi IFRS

    Directory of Open Access Journals (Sweden)

    Trininik Ratih Wulandari

    2015-12-01

    Full Text Available This study aimed to examine the quality differences of accounting information in the period before and after the adoption of IFRS. The accounting quality was measured by relevance proxy value by looking at the change in R2 of the regression results between the stock price with the book value per share and earnings per share before and after the adoption of IFRS. Population was taken from manufacturing companies listed in ISE in the period 2007 and 2012 through multiple linear regression. Results showed that that the application of IFRS-based standards can improve the quality of accounting information and there is a structural change between the stock price with the book value per share and earnings per share.

  7. A 4096-pixel MAPS detector used to investigate the single-electron distribution in a Young–Feynman two-slit interference experiment

    Energy Technology Data Exchange (ETDEWEB)

    Gabrielli, A. [Istituto Nazionale di Fisica Nucleare, Bologna (Italy); Department of Physics, University of Bologna (Italy); Giorgi, F.M., E-mail: giorgi@bo.infn.it [Istituto Nazionale di Fisica Nucleare, Bologna (Italy); Semprini, N.; Villa, M.; Zoccoli, A. [Istituto Nazionale di Fisica Nucleare, Bologna (Italy); Department of Physics, University of Bologna (Italy); Matteucci, G.; Pozzi, G. [Department of Physics, University of Bologna (Italy); Frabboni, S. [Department of Physics, University of Modena and Reggio Emilia (Italy); CNR-Institute of Nanoscience-S3, Modena (Italy); Gazzadi, G.C. [CNR-Institute of Nanoscience-S3, Modena (Italy)

    2013-01-21

    A monolithic CMOS detector, made of 4096 active pixels developed for HEP collider experiments, has been used in the Young–Feynman two-slit experiment with single electrons. The experiment has been carried out by inserting two nanometric slits in a transmission electron microscope that provided the electron beam source and the electro-optical lenses for projecting and focusing the interference pattern on the sensor. The fast readout of the sensor, in principle capable to manage up to 10{sup 6} frames per second, allowed to record single-electron frames spaced by several empty frames. In this way, for the first time in a single-electron two-slit experiment, the time distribution of electron arrivals has been measured with a resolution of 165μs. In addition, high statistics samples of single-electron events were collected within a time interval short enough to be compatible with the stability of the system and coherence conditions of the illumination.

  8. Evolution of the liquid metal reactor: The Integral Fast Reactor (IFR) concept

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1989-01-01

    The Integral Fast Reactor (IFR) concept has been under development at Argonne National Laboratory since 1984. A key feature of the IFR concept is the metallic fuel. Metallic fuel was the original choice in early liquid metal reactor development. Solid technical accomplishments have been accumulating year after year in all aspects of the IFR development program. But as we make technical progress, the ultimate potential offered by the IFR concept as a next generation advanced reactor becomes clearer and clearer. The IFR concept can meet all three fundamental requirements needed in a next generation reactor. This document discusses these requirements: breeding, safety, and waste management. 5 refs., 4 figs

  9. IFR starts to burn up weapons-grade material

    International Nuclear Information System (INIS)

    Anon.

    1994-01-01

    With funding from different parts of the federal government, the Integral Fast Reactor (IFR) project has survived into fiscal year 1994 and is now embarking on a demonstration of how this type of liquid-metal-cooled reactor (LMR) can be used to burn fuel derived from weapons-grade plutonium. This month, an assembly made from weapons-grade material is to be loaded into Experimental Breeder Reactor-II in Idaho, which is serving as the prototype for the IFR concept. Although FY 1994 work is being funded by the DOE, this particular examination of plutonium burnup is backed by the Department of Defense

  10. Jones matrix description of Fabry-Perot interference in a single axis photo-elastic modulator and the consequences for the magneto-optical measurement method

    Science.gov (United States)

    Talukder, Md. Abdul Ahad; Geerts, Wilhelmus J.

    2017-08-01

    When using a Photo-elastic modulator (PEM) in combination with a coherent light source, in addition to the modulation of the phase, Fabry-Perot interference in the PEM's optical head induces large offsets in the 1ω and 2ω detector signals. A Jones matrix which describes both effects simultaneously, was derived for a single axis PEM and used to find an expression for the detector signal for two different MO Kerr setups. The effect of the PEM tilt angle, polarizer angle, analyzer angle, and retardation, on the detector signal offsets show that offsets can be zeroed by adjusting PEM tilt angle, polarizer angle, and retardation. This strategy will allow one to avoid large offset drifts due to the small retardation, intensity, and beam direction fluctuations caused by lab temperature fluctuations. In addition, it will enable one to measure in the most sensitive range of the lock-in amplifiers further improving the signal to noise ratio of the setup.

  11. The IFR pyroprocessing for high-level waste minimization

    International Nuclear Information System (INIS)

    Laidler, J.J.

    1993-01-01

    The process developed for the recycle of integral fast reactor (IFR) spent fuel utilizes a combination of pyrometallurgical and electrochemical methods and has been termed pyroprocessing. The process has been operated at full scale with simulated spent fuel using nonradioactive fission product elements. A comprehensive demonstration of the pyroprocessing of irradiated IFR fuel will begin later this year. Pyroprocessing involves the anodic dissolution of all the constituent elements of the IFR spent fuel and controlled electrotransport (electrorefining) to separate the actinide elements from the fission products present in the spent fuel. The process be applied to the processing of spent light water reactor (LWR) fuel as well, requiring only the addition of a reduction step to convert the LWR fuel as well, requiring only the addition of a reduction step to convert the LWR oxide fuel to metallic form and a separation step to separate uranium from the transuranic (TRU) elements. The TRU elements are then recovered by electroefining in the same manner as the actinides from the IFR high-level wastes arising from pyroprocessing are virtually free of actinides, and the volume of the wastes is minimized by the intrinsic characteristics of the processing of the processing method

  12. The design rationale of the Integral Fast Reactor (IFR)

    International Nuclear Information System (INIS)

    Wade, D.C.; Hill, R.N.

    1997-01-01

    The Integral Fast Reactor (IFR) concept has been developed over the last ten years to provide technical solutions to perceptual concerns associated with nuclear power. Beyond the traditional advanced reactor objectives of increased safety, improved economy and more efficient fuel utilization, the IFR is designed to simplify waste disposal and increase resistance to proliferation. Only a fast reactor with an efficient recycle technology can provide for total consumption of actinides. The basic physics governing reactor design dictates that, for efficient recycle, the fuel form should be limited in burnup only by radiation damage to fuel cladding. The recycle technology must recover essentially all actinides. In a fast reactor, not all fission products need to be removed from the recycled fuel, and there is no need to produce pure plutonium. Recovery, recycle, and ultimate consumption of all actinides resolves several waste-disposal concerns. The IFR can be configured to achieve safe passive response to any of the traditional postulated reactor accident initiators, and can be configured for a variety of power output levels. Passive heat removal is achieved by use of a large inventory sodium coolant and a physical configuration that emphasizes natural circulation. An IFR can be designed to consume excess fissile material, to produce a surplus, or to maintain inventory. It appears that commercial designs should be economically competitive with other available alternatives. (author)

  13. Economic prospects of the Integral Fast Reactor (IFR) fuel cycle

    International Nuclear Information System (INIS)

    Chang, Y.I.; Till, C.E.

    1991-01-01

    The IFR fuel cycle based on pyroprocessing involves only few operational steps and the batch-oriented process equipment systems are compact. This results in major cost reductions in all of three areas of reprocessing, fabrication, and waste treatment. This document discusses the economic aspects of this fuel cycle

  14. Which analysts benefited most from mandatory IFRS adoption in Europe?

    NARCIS (Netherlands)

    Beuselinck, Christof; Joos, Philip; Khurana, I.K.; van der Meulen, Sofie

    2017-01-01

    This study examines whether financial analysts' research structure and portfolio selection choices helped in improving relative earnings forecast accuracy around mandatory IFRS adoption in Europe. Using a sample of 68,665 one-year ahead forecasts for 1,980 publicly listed firms, we find that

  15. Adoption of IFRS/IAS impacting the companies

    Directory of Open Access Journals (Sweden)

    Michaela Baranová

    2013-11-01

    Full Text Available In recent time, there were done marked changes in IAS/IFRS, changes in existing rules. Fifteen standards of IAS have been amended just before the end of 2003 and in course of the first quarter of the year 2004 updating of other standards IAS has been done. The requirement of changes hangs together, among others, also with the recent affairs about the bankruptcies of big companies. In this connection, accelerated and turning changes are proceeding in EU. Since 2005 every EU listed company has to prepare the consolidated financial statements in accordance with IFRS/IAS. Vast survey on the impacts of IFRS adoption was carried by Mazars in 2005. 25 Czech companies have been also interviewed within the study. These Czech companies have exhibit a strong mastery and readiness for the conversion and transition process. Such a summary is quite unwonted in a number of perspectives. But the aim of the author is not to question the study. In the Czech environment, the specific facts in the field of financial reporting and accounting are given. Following these specifics, the truth is that preparing the financial statements in accordance with IFRS/IAS brings undoubtedly valuation and technical entanglements for which the process is costly.

  16. The Connection between IAS/IFRS and Social Responsibility

    Directory of Open Access Journals (Sweden)

    Stefano AMELIO

    2016-05-01

    Full Text Available The aim of the paper is to evaluate the degree of social responsibility arising from the statement of comprehensive income prepared according to IAS/IFRS, to demonstrate whether the values obtained from prospects and from the calculation of the indicators are sufficient to analyze the Company's performance from the perspective of social responsibility and sustainable value or not. In order to achieve the objective of harmonization, the European Union adopted the IAS/IFRS developed by the International Accounting Standards Board (IASB. The research is divided into two sections and the approach used is mainly theoretical and qualitative. In the first part, the financial statements to be prepared according to IAS 1 and IAS 7 and, in particular, the so called statement of profit or loss and other comprehensive income for the period are analyzed by underling the function of the same and by presenting some financial performance indicators. Then, the research highlights how these values obtained are not useful to communicate the company's strategy in terms of social responsibility and sustainable value. In the second part the analyses exposes the concept of social balance. According to the social responsibility view the IAS/IFRS financial statements should be accompanied by the social balance. It becomes crucial to complete the set of financial statements stated from IAS 1 with a social balance as well as the same IAS 1 contemplates. For this reason it is possible to say that the connection between IAS/IFRS and social responsibility is weak.

  17. IFRS, US GAAP OR ROMANIAN REGULATIONS CAN THEY BECOME ONE?

    Directory of Open Access Journals (Sweden)

    Fulop Melinda

    2010-12-01

    Full Text Available In a period when convergence is the main driving force of IASB and FASB programmes, who needs a comparison of the two sets of standards-IFRS issued by IASB and US GAAP issued by FASB? Arent they mainly the same after 5 years of hard work of those who establish the two sets of standards? The answer lies in the fact that mostly all people who work in a multinational company has to understand the present differences between these two sets of standards. A combination of the convergence of the national standards with the IFRS and the follow-up use of IFRS standards would mean that the two accounting languages from all over the world should be reduced rapidly only to IFRS and US GAAP. Although these two sets of standards are more and more similar to each other, they are not totally identical-yet. And until they become identical it will be necessary to state clearly and explain the differences that exist between them.

  18. A Simple Network to Remove Interference in Surface EMG Signal from Single Gene Affected Phenylketonuria Patients for Proper Diagnosis

    Science.gov (United States)

    Mohanty, Madhusmita; Basu, Mousumi; Pattanayak, Deba Narayan; Mohapatra, Sumant Kumar

    2018-04-01

    Recently Autosomal Recessive Single Gene (ARSG) diseases are highly effective to the children within the age of 5-10 years. One of the most ARSG disease is a Phenylketonuria (PKU). This single gene disease is associated with mutations in the gene that encodes the enzyme phenylalanine hydroxylase (PAH, Gene 612349). Through this mutation process, PAH of the gene affected patient can not properly manufacture PAH as a result the patients suffer from decreased muscle tone which shows abnormality in EMG signal. Here the extraction of the quality of the PKU affected EMG (PKU-EMG) signal is a keen interest, so it is highly necessary to remove the added ECG signal as well as the biological and instrumental noises. In the Present paper we proposed a method for detection and classification of the PKU affected EMG signal. Here Discrete Wavelet Transformation is implemented for extraction of the features of the PKU affected EMG signal. Adaptive Neuro-Fuzzy Inference System (ANFIS) network is used for the classification of the signal. Modified Particle Swarm Optimization (MPSO) and Modified Genetic Algorithm (MGA) are used to train the ANFIS network. Simulation result shows that the proposed method gives better performance as compared to existing approaches. Also it gives better accuracy of 98.02% for the detection of PKU-EMG signal. The advantages of the proposed model is to use MGA and MPSO to train the parameters of ANFIS network for classification of ECG and EMG signal of PKU affected patients. The proposed method obtained the high SNR (18.13 ± 0.36 dB), SNR (0.52 ± 1.62 dB), RE (0.02 ± 0.32), MSE (0.64 ± 2.01), CC (0.99 ± 0.02), RMSE (0.75 ± 0.35) and MFRE (0.01 ± 0.02), RMSE (0.75 ± 0.35) and MFRE (0.01 ± 0.02). From authors knowledge, this is the first time a composite method is used for diagnosis of PKU affected patients. The accuracy (98.02%), sensitivity (100%) and specificity (98.59%) helps for proper clinical treatment. It can help for readers

  19. A Simple Network to Remove Interference in Surface EMG Signal from Single Gene Affected Phenylketonuria Patients for Proper Diagnosis

    Science.gov (United States)

    Mohanty, Madhusmita; Basu, Mousumi; Pattanayak, Deba Narayan; Mohapatra, Sumant Kumar

    2018-01-01

    Recently Autosomal Recessive Single Gene (ARSG) diseases are highly effective to the children within the age of 5-10 years. One of the most ARSG disease is a Phenylketonuria (PKU). This single gene disease is associated with mutations in the gene that encodes the enzyme phenylalanine hydroxylase (PAH, Gene 612349). Through this mutation process, PAH of the gene affected patient can not properly manufacture PAH as a result the patients suffer from decreased muscle tone which shows abnormality in EMG signal. Here the extraction of the quality of the PKU affected EMG (PKU-EMG) signal is a keen interest, so it is highly necessary to remove the added ECG signal as well as the biological and instrumental noises. In the Present paper we proposed a method for detection and classification of the PKU affected EMG signal. Here Discrete Wavelet Transformation is implemented for extraction of the features of the PKU affected EMG signal. Adaptive Neuro-Fuzzy Inference System (ANFIS) network is used for the classification of the signal. Modified Particle Swarm Optimization (MPSO) and Modified Genetic Algorithm (MGA) are used to train the ANFIS network. Simulation result shows that the proposed method gives better performance as compared to existing approaches. Also it gives better accuracy of 98.02% for the detection of PKU-EMG signal. The advantages of the proposed model is to use MGA and MPSO to train the parameters of ANFIS network for classification of ECG and EMG signal of PKU affected patients. The proposed method obtained the high SNR (18.13 ± 0.36 dB), SNR (0.52 ± 1.62 dB), RE (0.02 ± 0.32), MSE (0.64 ± 2.01), CC (0.99 ± 0.02), RMSE (0.75 ± 0.35) and MFRE (0.01 ± 0.02), RMSE (0.75 ± 0.35) and MFRE (0.01 ± 0.02). From authors knowledge, this is the first time a composite method is used for diagnosis of PKU affected patients. The accuracy (98.02%), sensitivity (100%) and specificity (98.59%) helps for proper clinical treatment. It can help for readers

  20. COMPARATIVE STUDY REGARDING THE MAIN DIFFERENCES BETWEEN US GAAP AND IFRS

    Directory of Open Access Journals (Sweden)

    Elena HLACIUC

    2014-12-01

    Full Text Available Internationally, there are two organizations which play a significant role in the field of financial reporting regulatory bodies. These are the Financial Standard Accounting Board (FASB and the International Accounting Standards Board (IASB. These bodies have admitted that, in order for international capital markets to function properly, a single set of high quality international accounting standards is necessary. This phenomenon involves the spread of IFRS in the world, on the one hand, and the convergence of FASB-IASB. Yet there are differences. SEC, the American standardization body, is in no hurry to achieve convergence. Moreover, as stated by some authors, we witness the existence of a paradoxical situation: that in which IFRS and the conceptual framework are influenced by American standards. The scientific approach of this research paper consists of two parts: the first part we presented the main differences in the recognition and measurement of the items in the financial statements and while in the second part we present the main differences in the presentation of financial statements. Regarding the research methodology, the methodological, theoretical and scientific base is represented by the universal research methods: the dialectical method of acquiring knowledge (analysis, synthesis, deduction as well as the rational methods of acquiring knowledge (observation, reasoning, selection, comparison. As research tools for the theme of the current paper are as follows: online research (use of the FASB, IASB, IFAC databases, the electronic databases available through the library, books, journals, legislation.

  1. Human Visual System as a Double-Slit Single Photon Interference Sensor: A Comparison between Modellistic and Biophysical Tests.

    Directory of Open Access Journals (Sweden)

    Rita Pizzi

    Full Text Available This paper describes a computational approach to the theoretical problems involved in the Young's single-photon double-slit experiment, focusing on a simulation of this experiment in the absence of measuring devices. Specifically, the human visual system is used in place of a photomultiplier or similar apparatus. Beginning with the assumption that the human eye perceives light in the presence of very few photons, we measure human eye performance as a sensor in a double-slit one-photon-at-a-time experimental setup. To interpret the results, we implement a simulation algorithm and compare its results with those of human subjects under identical experimental conditions. In order to evaluate the perceptive parameters exactly, which vary depending on the light conditions and on the subject's sensitivity, we first review the existing literature on the biophysics of the human eye in the presence of a dim light source, and then use the known values of the experimental variables to set the parameters of the computational simulation. The results of the simulation and their comparison with the experiment involving human subjects are reported and discussed. It is found that, while the computer simulation indicates that the human eye has the capacity to detect the corpuscular nature of photons under these conditions, this was not observed in practice. The possible reasons for the difference between theoretical prediction and experimental results are discussed.

  2. Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2010-01-01

    Full Text Available IFRS for SMEs were adopted in July 2009 as a result of efforts to harmonize financial reporting for SMEs. These standards are based on the same principles as full standards. The aim is, compared to full IFRS reporting of these businesses, to significantly simplify, mainly from the reason that the strict application of the principles of the full standards does not excessively financially and administratively burden smaller accounting entity. Field of identifying, recording and reporting of intangible assets except goodwill is an important field in which the methodology is substantially different. In the pre­sent paper there is documented on the example the impact of different methods for recording of internally generated intangible assets in the both systems into balance sheet and profit or loss and into the selected indicators of financial analysis. Definition of issues that may arise during the transition from the IFRS for SMEs to full IFRS and vice versa, in the context of drafting the opening balance sheet is another field to which the paper is dedicated.

  3. IFRS 1 - První přijetí Mezinárodních standardů účetního výkaznictví

    OpenAIRE

    Šindelářová, Lucie

    2008-01-01

    This thesis describes First-time Adoption of IFRS. An entity shall apply IFRS 1. It states integration of accounting systems, substantiality of IFRS 1, process of first-time adoption of IFRS and practically example.

  4. 2-μm single longitudinal mode GaSb-based laterally coupled distributed feedback laser with regrowth-free shallow-etched gratings by interference lithography

    Science.gov (United States)

    Cheng-Ao, Yang; Yu, Zhang; Yong-Ping, Liao; Jun-Liang, Xing; Si-Hang, Wei; Li-Chun, Zhang; Ying-Qiang, Xu; Hai-Qiao, Ni; Zhi-Chuan, Niu

    2016-02-01

    We report a type-I GaSb-based laterally coupled distributed-feedback (LC-DFB) laser with shallow-etched gratings operating a continuous wave at room temperature without re-growth process. Second-order Bragg gratings are fabricated alongside the ridge waveguide by interference lithography. Index-coupled LC-DFB laser with a cavity of 1500 μm achieves single longitudinal mode continuous-wave operation at 20 °C with side mode suppression ratio (SMSR) as high as 24 dB. The maximum single mode continuous-wave output power is about 10 mW at room temperature (uncoated facet). A low threshold current density of 230 A/cm2 is achieved with differential quantum efficiency estimated to be 93 mW/A. The laser shows a good wavelength stability against drive current and working temperature. Project supported by the National Key Basic Research Program of China (Grant Nos. 2014CB643903 and 2013CB932904), the National Special Funds for the Development of Major Research Equipment and Instruments, China (Grant No. 2012YQ140005), the National Natural Science Foundation of China (Grant Nos. 61435012, 61274013, 61306088, and 61290303), and the Strategic Priority Research Program (B) of the Chinese Academy of Sciences (Grant No. XDB01010200).

  5. Quantum Interference of Molecules

    Indian Academy of Sciences (India)

    IAS Admin

    wave-like properties of particles for the first time discovery of radio waves by Heinrich Hertz in 1886. An experiment performed by Taylor in 1909 showed that .... Set- up for double- slit interference with single electrons. Akira Tonomura and colleagues at the. Hitachi Advanced. Research Laboratory in Japan reported.

  6. Konvergencny projekt IASB a FASB veduci k priblizeniu IFRS a US GAAP

    OpenAIRE

    Rusňáková, Zuzana

    2008-01-01

    The thesis deals with harmonisation of international accounting standards, more specifically with the convergence of US GAAP and IFRS. Its first chapter describes the structures of IASB and FASB (the boards responsible for preparing IFRS, respectively US GAAP) and their due process. The second chapter gives history overview of their convergence project to harmonise US GAAP and IFRS and describes its tools. The third chapter focuses on one of the current main joint projects of the Boards - fin...

  7. Are IFRS Value-Relevant for Separate Financial Statements? Evidence from the Italian Stock Market

    OpenAIRE

    Vera Palea

    2012-01-01

    Using a sample of Italian firms, I nvestigate the value-relevance of separate financial statements as well as the effects of adopting IFRS. I find that separate financial statements provide investors with useful information, regardless of the accounting standard set used for their preparation. I also document significant differences in value‐relevance between Italian GAAP and IFRS, with IFRS being more informative than Italian GAAP. However,while results are robust for book value, they provid...

  8. IFRS adoption in one Norwegian and one Russian bank : a comparative study

    OpenAIRE

    Kulikov, Mikhail

    2008-01-01

    Mastergradsoppgave i bedriftsøkonomi - Høgskolen i Bodø, 2008 International Financial Reporting Standards (IFRS) have become an integral part of the global financial environment and Russia and Norway now is no exception to this global trend. The present research seeks: · To describe differences/similarities of IFRS adoption in one Norwegian and one Russian Bank, · To analyze these differences based on accounting and institutional theory, · To understand challenges of IFRS...

  9. The Effect of IFRS Adoption on the Financial Reports of Local Government Entities

    OpenAIRE

    Kamran Ahmed; Manzurul Alam

    2012-01-01

    This paper aims to analyse the changes in accounting surplus (loss), equity and assets, and liabilities as a result of accounting policy changes from the Australian Accounting Standards (AAS) to the International Financial Reporting Standards (IFRS) in Australian local government entities. Using the reconciliation notes disclosed by 117 local government entities, evidence is provided on the effects of IFRS adoption by identifying the key items that of difference between IFRS and AASB. The res...

  10. Jones matrix description of Fabry-Perot interference in a single axis photo-elastic modulator and the consequences for the magneto-optical measurement method

    Directory of Open Access Journals (Sweden)

    Md. Abdul Ahad Talukder

    2017-08-01

    Full Text Available When using a Photo-elastic modulator (PEM in combination with a coherent light source, in addition to the modulation of the phase, Fabry-Perot interference in the PEM’s optical head induces large offsets in the 1ω and 2ω detector signals. A Jones matrix which describes both effects simultaneously, was derived for a single axis PEM and used to find an expression for the detector signal for two different MO Kerr setups. The effect of the PEM tilt angle, polarizer angle, analyzer angle, and retardation, on the detector signal offsets show that offsets can be zeroed by adjusting PEM tilt angle, polarizer angle, and retardation. This strategy will allow one to avoid large offset drifts due to the small retardation, intensity, and beam direction fluctuations caused by lab temperature fluctuations. In addition, it will enable one to measure in the most sensitive range of the lock-in amplifiers further improving the signal to noise ratio of the setup.

  11. ACCOUNTING POLICIES OF COMPANIES IN THE FRAMEWORK OF IFRS

    Directory of Open Access Journals (Sweden)

    B. Zasadnyi

    2014-09-01

    Full Text Available The article investigates the nature of the accounting policies as a set of principles, approaches, methods, forms and procedures used for the purpose of accounting and reporting. Accounting policies are an important step in the organization of accounting, where the subject is the management of a company and the object is the system of accounting and reporting, and are designed to provide users with information needed to make effective managerial decisions. For resident companies applying IFRS for financial reporting, we suggest the structure for a document on accounting policies, which allows to take into account all the key points of accounting policy and, if necessary, can be expanded. In addition, we define the main factors that influence the development of accounting policies in the framework of IFRS.

  12. Waste management in IFR [Integral Fast Reactor] fuel cycle

    International Nuclear Information System (INIS)

    Johnson, T.R.; Battles, J.E.

    1991-01-01

    The fuel cycle of the Integral Fast Reactor (IFR) has important potential advantage for the management of high-level wastes. This sodium-cooled, fast reactor will use metal fuels that are reprocessed by pyrochemical methods to recover uranium, plutonium, and the minor actinides from spent core and blanket fuel. More than 99% of all transuranic (TRU) elements will be recovered and returned to the reactor, where they are efficiently burned. The pyrochemical processes being developed to treat the high-level process wastes are capable of producing waste forms with low TRU contents, which should be easier to dispose of. However, the IFR waste forms present new licensing issues because they will contain chloride salts and metal alloys rather than glass or ceramic. These fuel processing and waste treatment methods can also handle TRU-rich materials recovered from light-water reactors and offer the possibility of efficiently and productively consuming these fuel materials in future power reactors

  13. Övergången till IFRS : Konsekvenser

    OpenAIRE

    Wetterholm, Emelie; Bergström, Mari

    2005-01-01

    Bakgrund : EU: s antagande av förordningen (EG) nr. 1606/2002 om tillämpning av internationella redovisningsstandarder innebär att alla börsnoterade bolag i medlemsländerna måste tillämpa de i förordningen angivna IFRS-standarderna i sin koncernredovisning från och med 2005. Problem: Införandet av IFRS för noterade bolags koncernredovisningar kommer att innebära olika konsekvenser för berörda bolag. Trots att svenska bolag tidigare redovisat enligt RR kommer övergången att innebära vissa väse...

  14. Analysis of IFR samples at ANL-E

    International Nuclear Information System (INIS)

    Bowers, D.L.; Sabau, C.S.

    1993-01-01

    The Analytical Chemistry Laboratory analyzes a variety of samples submitted by the different research groups within IFR. This talk describes the analytical work on samples generated by the Plutonium Electrorefiner, Large Scale Electrorefiner and Waste Treatment Studies. The majority of these samples contain Transuranics and necessitate facilities that safely contain these radioisotopes. Details such as: sample receiving, dissolution techniques, chemical separations, Instrumentation used, reporting of results are discussed. The Importance of Interactions between customer and analytical personnel Is also demonstrated

  15. Value Relevance of Embedded Value and IFRS 4 Insurance Contracts

    OpenAIRE

    Rebecca Chung-Fern Wu; Audrey Wen-Hsin Hsu

    2011-01-01

    In light of the recent exodus of foreign insurers from Taiwan and the local insurers’ outcries against the International Financial Reporting Standard (IFRS) 4 Insurance Contracts, we examine the value relevance of financial statements for life insurance firms, with particular interests to the embedded value (EV) disclosure. We find that the EV of equity has an incremental information role for book value of equity, which indicates that the accounting mismatching problem in the insurance indust...

  16. Analysis of IFR samples at ANL-E

    Energy Technology Data Exchange (ETDEWEB)

    Bowers, D.L.; Sabau, C.S.

    1993-01-01

    The Analytical Chemistry Laboratory analyzes a variety of samples submitted by the different research groups within IFR. This talk describes the analytical work on samples generated by the Plutonium Electrorefiner, Large Scale Electrorefiner and Waste Treatment Studies. The majority of these samples contain Transuranics and necessitate facilities that safely contain these radioisotopes. Details such as: sample receiving, dissolution techniques, chemical separations, Instrumentation used, reporting of results are discussed. The Importance of Interactions between customer and analytical personnel Is also demonstrated.

  17. 1998 Fuel Use and Emissions for Danish IFR Flights

    DEFF Research Database (Denmark)

    Winther, M.

    This report explains a city-pair fuel use and emission inventory made for all IFR (Instrumental Flight Rules) flights leaving Danish airports in 1998. Pollutants covered are CO, NOx, VOC, CO2 and SO2. The calculations have been made for domestic and international LTO (Landing and Take Off) and cr......) and cruise according to the new detailed CORINAIR (COoRdination of INformation on AIR emissions) methodology. Project results will improve annual Danish air traffic emission estimates....

  18. The adoption of IFRS in Poland: an institutional approach

    OpenAIRE

    Vellam, Iwona

    2012-01-01

    The introduction of IFRS (International Financial Reporting Standards) in the EU in 2005 was perceived to be a major step towards greater global harmonisation of accounting leading to better comparability and uniformity of financial statements (Deloitte Touche Tohmatsu, 2005). However, prior literature suggests that there are significant national differences in de facto application of the international standards (Kvaal and Nobes, 2010; Krzywda and Schroeder, 2007).\\ud \\ud This thesis, support...

  19. Actinide recycle potential in the IFR [Integral Fast Reactor

    International Nuclear Information System (INIS)

    Chang, Y.I.

    1989-01-01

    Rising concern about the greenhouse effect reinforces the need to reexamine the question of a next-generation reactor concept that can contribute significantly toward substitution for fossil-based energy generation. Even with only the nuclear capacity on-line today, world-wide reasonably assured uranium resources would last for only about 50 years. If nuclear is to make a significant contribution, breeding is a fundamental requirement. Uranium resources can then be extended by two orders of magnitude, making nuclear essentially a renewable energy source. The key technical elements of the IFR concept are metallic fuel and fuel cycle technology based on pyroprocessing. Pyroprocessing is radically different from the conventional PUREX reprocessing developed for the LWR oxide fuel. Chemical feasibility of pyroprocessing has been demonstrated. The next major step in the IFR development program will be the full-scale pyroprocessing demonstration to be carried out in conjunction with EBR-II. IFR fuel cycle closure based on pyroprocessing can also have a dramatic impact on the waste management options, and in particular on the actinide recycling. 6 figs

  20. IFRS Adoption, Firm Traits and Audit Timeliness: Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Musa Inuwa Fodio

    2015-06-01

    Full Text Available Audit timeliness is an important ingredient of quality financial reporting. Stale information might only benefit little to stakeholders in their decision making process. With the recent adoption of the International Financial Reporting Standards in Nigeria, the work of the auditor has seemingly become complicated. The question then emerges, if such adoption affects the timeliness of audit reports. This study empirically investigates the impact of IFRS adoption and other associated explanatory variables on audit timeliness in Nigerian deposit money banks for the period 2010 to 2013. Panel regression analysis reveals a positive significant impact of IFRS adoption on audit timeliness. Results also indicate that firm age, firm size and auditor firm type are significant predictors of audit timeliness in Nigeria deposit money banks. The study recommends that auditor firms should make stringent efforts to acclimatize with the complexities of the IFRS transition process so as to reduce audit report delays. Also reporting agencies should come up with regulations, deadlines and benchmarks for issuance of independent audit reports.

  1. 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.

  2. International financial reporting standards (IFRS as a change agent in Ukraine

    Directory of Open Access Journals (Sweden)

    Jessica Hong Yang

    2013-09-01

    Full Text Available The study aims to examine the perception of key actors regarding the costs and benefits that result from adopting International Financial Reporting Standards (IFRS in Ukraine. Design/Methodology/Approach – The authors conducted a questionnaire survey in order to identify perceptions of financial managers of Ukrainian listed firms regarding the benefits and the costs associated with transition to IFRS. Our results showed that IFRS implementation impacts on internal reporting quality, the relationship with customers, creditors and shareholders, the access to international markets and external financing. It also indicated that financial managers have serious concerns about implementation costs related to the introduction of IFRS. These costs relate to training, instruction on IFRS adoption and translation of current IFRS, changes in software systems, double purpose accounting and deadlines for IFRS adoption and consulting services. Whilst this research has established a general model that consists of six factors, affecting IFRS relevance to Ukraine, the extent of interrelations between these factors is not clear. Thus, it may be of a great interest for future research to explore this issue in more detail and, in particular, conduct empirical research to determine the extent of interdependency between six factors in the model. The results and conclusions of this research can be of a great interest to policy makers and business practitioners since all public companies in Ukraine are obliged to adopt IFRS from 2012. It might be of interest to conduct this research on results of mandatory implementation of IFRS in Ukraine while taking into account the circumstances that suggested almost no relevance of the international accounting standards to the country at the moment of their application. This is the first metrical study that discusses the relevance of IFRS to Ukraine’s national needs

  3. A Survey on Interference Networks: Interference Alignment and Neutralization

    Directory of Open Access Journals (Sweden)

    Sang-Woon Jeon

    2012-09-01

    Full Text Available In recent years, there has been rapid progress on understanding Gaussian networks with multiple unicast connections, and new coding techniques have emerged. The essence of multi-source networks is how to efficiently manage interference that arises from the transmission of other sessions. Classically, interference is removed by orthogonalization (in time or frequency. This means that the rate per session drops inversely proportional to the number of sessions, suggesting that interference is a strong limiting factor in such networks. However, recently discovered interference management techniques have led to a paradigm shift that interference might not be quite as detrimental after all. The aim of this paper is to provide a review of these new coding techniques as they apply to the case of time-varying Gaussian networks with multiple unicast connections. Specifically, we review interference alignment and ergodic interference alignment for multi-source single-hop networks and interference neutralization and ergodic interference neutralization for multi-source multi-hop networks. We mainly focus on the “degrees of freedom” perspective and also discuss an approximate capacity characterization.

  4. Industrial interference and radio astronomy

    Science.gov (United States)

    Jessner, A.

    2013-07-01

    The interferer - victim scenario is described for the case of industrial interference affecting radio astronomical observatories. The sensitivity of radio astronomical receivers and their interference limits are outlined. EMC above 30 MHz is a serious problem for Radio Astronomy. Interferer (CISPR) and victim (ITU-R RA 769) standards are not harmonised. The emissions from the interferer and their spectral characteristics are not defined sufficiently well by CISPR standards. The required minimum coupling losses (MCL) between an industrial device and radio astronomical antenna depends on device properties but is shown to exceed 140 dB in most cases. Spatial separation of a few km is insufficient on its own, the terrain must shield > 30-40 dB, additional mitigations such as extra shielding or suppression of high frequency emissions may be necessary. A case by case compatibility analysis and tailored EMC measures are required for individual installations. Aggregation of many weak rfi emitters can become serious problem. If deployment densities are high enough, the emission constraints can even exceed those for a single interferer at a short distance from the radio observatory. Compatibility studies must account not only for the single interferer but also for many widely distributed interference sources.

  5. Transition to IFRS 9 : Practical Guidance for the Foreign Reserves of Central Banks

    OpenAIRE

    Ha, Yunjung S.

    2017-01-01

    This paper provides practical guidance to central banks on accounting practices for their foreign reserves, in connection with the transition from International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) to International Financial Reporting Standard 9 Financial Instruments (IFRS 9). The IFRS 9 preparation process can be summarized in three steps: (1)...

  6. Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs

    Directory of Open Access Journals (Sweden)

    David Procházka

    2016-04-01

    Full Text Available The paper deals with the effects of IFRS adoption by a specific group of companies. It focuses on the so-called forced IFRS adopters, which are such private (non-listed companies that (a are forced to adopt the IFRS (because their parent prepares IFRS consolidated statements and simultaneously (b are not permitted by the regulatory framework of a given jurisdiction to apply the IFRS in their individual financial statements on a  voluntary basis. In particular, benefits and costs connected with the forced IFRS adoption by Czech private companies are assessed. The results, based on a  questionnaire survey among affected companies, confirm the intuitive presumption that accounting treatment of certain items significantly differs between Czech GAAP and IFRS, which requires the use of advanced methods for the conversion of financial statements. Regardless of which conversion method is used, perceptions of both benefits and appropriateness of incurred costs vary across entities. The benefit-to-cost ratio for the two most commonly used conversion methods (spreadsheets and dual accounting software is comparable, as the first method generates fewer benefits for lower costs and the second method is connected with more benefits, but at higher costs. Finally, the survey reveals that actual costs of IFRS adoption are higher than the expected costs regardless of the conversion method applied.

  7. Bright Pharmaceuticals SE: Accounting for a Business Combination under IFRS 3

    NARCIS (Netherlands)

    Detzen, D.; Hoffmann, S.; Zulch, H.

    2013-01-01

    This instructional resource familiarizes students with the accounting for business combinations under IFRS 3 and illustrates the uncertainty and professional judgment involved in asset valuation and consolidation. First, students need to assess the quality of information generated under IFRS 3 and

  8. VizieR Online Data Catalog: AGN in IFRS. VLBA observations (Herzog+, 2015)

    Science.gov (United States)

    Herzog, A.; Middelberg, E.; Norris, R. P.; Spitler, L. R.; Deller, A. T.; Collier, J. D.; Parker, Q. A.

    2015-09-01

    We selected all IFRS from the catalogue from Collier et al. (2014MNRAS.439..545C, Cat. J/MNRAS/439/545) which were located within 1° of a VLBA calibrator. Out of the 1317 IFRS presented by Collier et al., 110 were found to provide a calibrator which fulfills the given conditions. (1 data file).

  9. You Say IFRS, I Say FASB…Let's Call the Whole Thing Off

    Science.gov (United States)

    Tickell, Geoffrey; Rahman, Monsurur; Alexandre, Romain

    2013-01-01

    This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…

  10. Progress and status of the Integral Fast Reactor (IFR) fuel cycle development

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1991-01-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions. 10 refs

  11. Progress and status of the Integral Fast Reactor (IFR) fuel cycle development

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1993-01-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions

  12. How do preparers perceive costs and benefits of IFRS for SMEs? : Empirical evidence from the Netherlands

    NARCIS (Netherlands)

    Litjens, H.J.R. (Robin); Langendijk, H.P.A.J.; Bissessar, A.M.; Vergoossen, R.G.A.

    2012-01-01

    This paper examines how preparers perceive the association between costs and benefits of International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Extant research on costs and benefits associated with IFRS for SMEs is inconclusive. Our results suggest that

  13. How do preparers perceive costs and benefits of IFRS for SMEs? Empirical evidence from the Netherlands

    NARCIS (Netherlands)

    Litjens, R.; Bissessur, S.; Langendijk, H.; Vergoossen, R.

    2012-01-01

    This paper examines how preparers perceive the association between costs and benefits of International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Extant research on costs and benefits associated with IFRS for SMEs is inconclusive. Our results suggest that

  14. IMPLEMENTATION OF IFRS IN UKRAINE AS AN INCENTIVE FOR BUSINESS DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    O. Kirey

    2014-09-01

    Full Text Available The article is concerned with generalization of domestic experience to apply the International Financial Reporting Standards (IFRS, particularly, influence of new accounting practice on national business attractiveness in the domestic and international capital markets, condition of information and methodological support of micro- and macroeconomic management. The main hindrances to implement IFRS principles in domestic business environment are determined.

  15. Progress and status of the Integral Fast Reactor (IFR) fuel cycle development

    Energy Technology Data Exchange (ETDEWEB)

    Till, C.E.; Chang, Y.I.

    1993-01-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions.

  16. Progress and status of the Integral Fast Reactor (IFR) fuel cycle development

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1991-01-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions. (author)

  17. Progress and status of the Integral Fast Reactor (IFR) fuel cycle development

    Energy Technology Data Exchange (ETDEWEB)

    Till, C.E.; Chang, Y.I.

    1991-01-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions. 10 refs.

  18. Progress and status of the Integral Fast Reactor (IFR) fuel cycle development

    Energy Technology Data Exchange (ETDEWEB)

    Till, C.E.; Chang, Y.I.

    1993-03-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions.

  19. IFRS 5 Non-current assets held for sale and Discontinued operations - a closer look

    OpenAIRE

    K S, Muthupandian

    2008-01-01

    On 31 March 2004 the International Accounting Standards Board published IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. The objective of IFRS 5 is to specify the accounting requirements for non-current assets that are held for sale, and the presentation and disclosure of discontinued operations.

  20. Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures

    Directory of Open Access Journals (Sweden)

    Valentin BURCA

    2014-12-01

    Full Text Available On the last two decades, financial reporting area has suffered lot of changes in order to respond properly to the dynamics of the economic system characterized by continuous process of globalization, international capitalization, and multinational corporations increasing economic impact. Implementation of IFRSs has been positively perceived by both preparers and users from quality of financial information improvement point of view and economic effects perspective as well. Romanian regulators have decided to align to the EU accounting legislation by adopting IFRS for the consolidated accounts preparation. Furthermore, they have chosen to extend IFRS use to individual financial statements in case of all listed companies. In this study we will provide evidence using an index of conservatism that there are small changes on the financial accounts pre IFRS adoption versus post IFRS adoption at the statutory financial statements level. This evidence is actually reflecting the continuous efforts of Romanian regulator to harmonize the local accounting regulation with IFRS.

  1. EBR-2 [Experimental Breeder Reactor-2], IFR [Integral Fast Reactor] prototype testing programs

    International Nuclear Information System (INIS)

    Lehto, W.K.; Sackett, J.I.; Lindsay, R.W.; Planchon, H.P.; Lambert, J.D.B.

    1990-01-01

    The Experimental Breeder Reactor-2 (EBR-2) is a sodium cooled power reactor supplying about 20 MWe to the Idaho National Engineering Laboratory (INEL) grid and, in addition, is the key component in the development of the Integral Fast Reactor (IFR). EBR-2's testing capability is extensive and has seen four major phases: (1) demonstration of LMFBR power plant feasibility, (2) irradiation testing for fuel and material development. (3) testing the off-normal performance of fuel and plant systems and (4) operation as the IFR prototype, developing and demonstrating the IFR technology associated with fuel and plant design. Specific programs being carried out in support of the IFR include advanced fuels and materials development and component testing. This paper discusses EBR-2 as the IFR prototype and the associated testing programs. 29 refs

  2. SEBUAH KESENJANGAN IMPLEMENTASI INTERNATIONAL FINANCIAL REPORTING STANDARS (IFRS, ANTARA TEORI, PRAKTIK DAN RISET PADA PERGURUAN TINGGI

    Directory of Open Access Journals (Sweden)

    Saifhul Anuar Syahdan

    2017-05-01

    Full Text Available Development of accounting theory is a way of theory, practice and research. Three aspects of the accounting development is an integrated whole, which would form a logical reasoning embodied in engineering financial reporting to become a Conceptual Framework. In practical terms, the adoption of IFRS is not an option for Indonesia, but must, in the hope, foreign investment will continue to enter or even increased and we are not isolated in the international arena. Nobes ( 2010 in his book states that, the International Accounting Standards have an important role in developing countries. Adoption of IFRS is the cheapest way for these countries than setting its own standards. Since January 1 st, 2012, Indonesia has adopted IFRS, there is a gap or imbalance between academics accounting practices and understanding regarding the implementation of IFRS in Indonesia. It should be encouraged readiness for accountants, auditors, management, Tax Officials, and regulators and academics to begin adjusting to the provisions of IFRS

  3. Výkaz zisku a ztráty - srovnání IFRS a ČÚS/Income Statement - Comparison IFRS and CAS

    OpenAIRE

    Stejskalová, Lenka

    2012-01-01

    This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The fina...

  4. The benefits and costs of IFRS implementation in Poland – the investors’ perspective

    Directory of Open Access Journals (Sweden)

    Katarzyna Klimczak

    2017-12-01

    Full Text Available A number of earlier studies analysed the process as well as the consequences of implementing Interna- tional Financial Reporting Standards (IFRS in Poland. Prior research concentrated mainly on the impact of IFRS implementation on the financial reporting of companies in Poland and market reaction to the application of IFRS. Not much attention has been given to the attitudes of different groups of accounting information users and other interested parties towards the change of reporting standards in Poland. The aim of this study is to determine how investors perceive IFRS adoption by firms in Poland. Do they see any advantages of financial statements being prepared under IFRS and not under the Polish Accounting Act after more than 10 years from the introduction of the mandatory application of IFRS for certain companies? Has the application of IFRS to the preparation of financial statements increased the scope of useful financial information for investors? Has the quality of the information presented in financial state- ments changed in any way? Finally, should the mandate to use IFRS in Poland be extended? A survey was used to obtain answers to the above questions. In the opinion of investors, the adoption of IFRS for firms has increased the comparability and usefulness of financial statements and also enhanced the pro- tection of their interests but it has not contributed to their investment decisions or the possibility to make profit forecasts. The switch to IFRS – in the perception of the respondents – failed to reduce the infor- mation asymmetry between the external and internal users of accounting information. The impact of chang- ing accounting standards on capital market liquidity failed to be unequivocally assessed.

  5. Process to remove rare earth from IFR electrolyte

    Science.gov (United States)

    Ackerman, J.P.; Johnson, T.R.

    1994-08-09

    The invention is a process for the removal of rare earths from molten chloride electrolyte salts used in the reprocessing of integrated fast reactor fuel (IFR). The process can be used either continuously during normal operation of the electrorefiner or as a batch process. The process consists of first separating the actinide values from the salt before purification by removal of the rare earths. After replacement of the actinides removed in the first step, the now-purified salt electrolyte has the same uranium and plutonium concentration and ratio as when the salt was removed from the electrorefiner. 1 fig.

  6. Process to remove rare earth from IFR electrolyte

    Science.gov (United States)

    Ackerman, John P.; Johnson, Terry R.

    1994-01-01

    The invention is a process for the removal of rare earths from molten chloride electrolyte salts used in the reprocessing of integrated fast reactor fuel (IFR). The process can be used either continuously during normal operation of the electrorefiner or as a batch process. The process consists of first separating the actinide values from the salt before purification by removal of the rare earths. After replacement of the actinides removed in the first step, the now-purified salt electrolyte has the same uranium and plutonium concentration and ratio as when the salt was removed from the electrorefiner.

  7. Bankruptcy Risk in IFRS Era. Case Study on BSE Companies

    Directory of Open Access Journals (Sweden)

    Valentin BURCA

    2013-12-01

    Full Text Available The path of international accounting convergence is, unanimously accepted by all decision makers of the international financial reporting environment, as being the best solution towards reducing differences in international accounting. The idea of core standards is embraced by our country, too, the proof being the last legislative changes in Romanian accounting framework. This study aims to highlight a small part of the economic consequences of the decision to extend the mandatory use of IFRS standards to the statutory financial statements, also. More exactly we will underline the changes registered at the level of bankruptcy risk measureson a samples of companies listed on BSE.

  8. Perceived Costs and Benefits of IFRS Adoption of Cross-Border Mergers: A Statistical Analysis of Indian and Chinese Companies

    Directory of Open Access Journals (Sweden)

    Ibrahim Mert

    2014-02-01

    Full Text Available The purpose of this quantitative study was to examine the links between IFRS adoption status, mergers tempo, and perception of IFRS costs and benefits among Indian and Chinese companies. As more capital accrues in India and China, more cross-border mergers activity initiated from these countries should be expected. This paper is trying to extant a research to observe the results related the adaption of IFRS in India and China. During the analyses around 2 authors‘ books were related to this paper. During the study it was focused to collect information observation through published academic books and articles. Some questions raised by the increased tempo of cross-border mergers activity are as follows: (a What are the differences between Indian and Chinese companies‘ perceptions of IFRS costs and benefits? (b What are the differences between IFRS adopters and IFRS non-adopters in perceptions of IFRS costs and benefits? This study identified some significant differences between Indian and Chinese companies‘ perceived IFRS costs and benefits, centering on the role that management accounting played for Chinese companies. Additionally, there were significant differences between how IFRS adopters and non-adopters perceived IFRS in terms of statement simplification, global credibility, and investor attractiveness. This study provides a statistical analysis for the IFRS adaption process of Indian and Chinese companies for the crossborder merger actions.

  9. Overexpression of Soybean Isoflavone Reductase (GmIFR) Enhances Resistance to Phytophthora sojae in Soybean.

    Science.gov (United States)

    Cheng, Qun; Li, Ninghui; Dong, Lidong; Zhang, Dayong; Fan, Sujie; Jiang, Liangyu; Wang, Xin; Xu, Pengfei; Zhang, Shuzhen

    2015-01-01

    Isoflavone reductase (IFR) is an enzyme involved in the biosynthetic pathway of isoflavonoid phytoalexin in plants. IFRs are unique to the plant kingdom and are considered to have crucial roles in plant response to various biotic and abiotic environmental stresses. Here, we report the characterization of a novel member of the soybean isoflavone reductase gene family GmIFR. Overexpression of GmIFR transgenic soybean exhibited enhanced resistance to Phytophthora sojae. Following stress treatments, GmIFR was significantly induced by P. sojae, ethephon (ET), abscisic acid (placeCityABA), salicylic acid (SA). It is located in the cytoplasm when transiently expressed in soybean protoplasts. The daidzein levels reduced greatly for the seeds of transgenic plants, while the relative content of glyceollins in transgenic plants was significantly higher than that of non-transgenic plants. Furthermore, we found that the relative expression levels of reactive oxygen species (ROS) of transgenic soybean plants were significantly lower than those of non-transgenic plants after incubation with P. sojae, suggesting an important role of GmIFR might function as an antioxidant to reduce ROS in soybean. The enzyme activity assay suggested that GmIFR has isoflavone reductase activity.

  10. Hedge accounting under IFRS 9: an analysis of reforms

    Directory of Open Access Journals (Sweden)

    Jatinder Pal Singh

    2017-02-01

    Full Text Available Pronouncements of regulatory bodies on ‘hedge accounting’ are aimed at ensuring that impact of price changes of hedging relationships are accounted for concurrently. However, it sometimes happens that certain provisions of these standards result in the reporting of enhanced earnings volatility being attributed to hedging relationships which is not economically justified. It is often perceived to be the case by stakeholders that the provisions of IAS 39 on ‘hedge accounting’ do not appropriately reflect and are not aligned with the risk management strategies of entities that attempt to mitigate risk using various hedging relationships. This occasionally results in a reporting entity adopting either a suboptimal hedging strategy that gives it eligibility to account for it using ‘hedge accounting’ or vice versa. Thus entities may be faced with the tradeoff between the benefits of risk mitigation strategies and the benefits derived from adopting ‘hedge accounting’. This motivated the IASB to initiate action for the complete reformulation of the standard on ‘hedge accounting’. The revised standard was pronounced in November 2013 as IFRS 9. In this article, we attempt to evaluate the upgradations introduced by IFRS 9 over its predecessor, IAS 39, with particular reference to the reporting of risk management strategies of affected entities.

  11. Safety aspects of the IFR pyroprocess fuel cycle

    International Nuclear Information System (INIS)

    Forrester, R.J.; Lineberry, M.J.; Charak, I.; Tessier, J.H.; Solbrig, C.W.; Gabor, J.D.

    1989-01-01

    This paper addresses the important safety considerations related to the unique Integral Fast Reactor (IFR) fuel cycle technology, the pyroprocess. Argonne has been developing the IFR since 1984. It is a liquid metal cooled reactor, with a unique metal alloy fuel, and it utilizes a radically new fuel cycle. An existing facility, the Hot Fuel Examination Facility-South (HFEF/S) is being modified and equipped to provide a complete demonstration of the fuel cycle. This paper will concentrate on safety aspects of the future HFEF/S operation, slated to begin late next year. HFEF/S is part of Argonne's complex of reactor test facilities located on the Idaho National Engineering Laboratory. HFEF/S was originally put into operation in 1964 as the EBR-II Fuel Cycle Facility (FCF) (Stevenson, 1987). From 1964--69 FCF operated to demonstrate an earlier and incomplete form of today's pyroprocess, recycling some 400 fuel assemblies back to EBR-II. The FCF mission was then changed to one of an irradiated fuels and materials examination facility, hence the name change to HFEF/S. The modifications consist of activities to bring the facility into conformance with today's much more stringent safety standards, and, of course, providing the new process equipment. The pyroprocess and the modifications themselves are described more fully elsewhere (Lineberry, 1987; Chang, 1987). 18 refs., 5 figs., 2 tabs

  12. The Impact of Financial Reporting Enforcement and IFRS Adoption on Executive Compensation

    DEFF Research Database (Denmark)

    Banghøj, Jesper; Marton, Jan; Plenborg, Thomas

    This study examines whether both IFRS adoption and the level of financial reporting enforcement impact the contractual usefulness of financial statements, as reflected in payperformance sensitivity. Using a sample of 8,440 executive year observations from 522 firms in 16 European countries we find....... This suggests that the impact of enforcement on pay‐performance sensitivity vanishes after the implementation of IFRS. These results indicate that IFRS dominate enforcement when it comes to the contractual usefulness of financial statements. The findings should be of interest to both enforcement authorities...

  13. The Effect of IFRS Convergence and the Proportion of Woman in Audit Committee on Earning Management

    Directory of Open Access Journals (Sweden)

    Siswanti Dwi Surti

    2017-01-01

    Full Text Available This study aims to find empirical evidence the effect of IFRS convergence and the proportion of woman in audit committee on earning management. Respondents used in this study were companies listed in Jakarta Stock Exchange for the year 2011 until 2013. Using moderated regression analysis this study supports the hypothesis that IFRS convergence and the proportion of woman in audit committee have negative effect on earning management. This finding implies that IFRS convergence and the proportion of woman in audit committee will increase the quality of financial reporting.

  14. Quantum Interference and Coherence Theory and Experiments

    CERN Document Server

    Ficek, Zbigniew; Rhodes, William T; Asakura, Toshimitsu; Brenner, Karl-Heinz; Hänsch, Theodor W; Kamiya, Takeshi; Krausz, Ferenc; Monemar, Bo; Venghaus, Herbert; Weber, Horst; Weinfurter, Harald

    2005-01-01

    For the first time, this book assembles in a single volume accounts of many phenomena involving quantum interference in optical fields and atomic systems. It provides detailed theoretical treatments and experimental analyses of such phenomena as quantum erasure, quantum lithography, multi-atom entanglement, quantum beats, control of decoherence, phase control of quantum interference, coherent population trapping, electromagnetically induced transparency and absorption, lasing without inversion, subluminal and superluminal light propagation, storage of photons, quantum interference in phase space, interference and diffraction of cold atoms, and interference between Bose-Einstein condensates. This book fills a gap in the literature and will be useful to both experimentalists and theoreticians.

  15. The Young-Feynman two-slits experiment with single electrons: Build-up of the interference pattern and arrival-time distribution using a fast-readout pixel detector

    Energy Technology Data Exchange (ETDEWEB)

    Frabboni, Stefano [Department of Physics, University of Modena and Reggio Emilia, Via G. Campi 213/a, 41125 Modena (Italy); CNR-Institute of Nanoscience-S3, Via G. Campi 213/a, 41125 Modena (Italy); Gabrielli, Alessandro [Department of Physics, University of Bologna, Viale B. Pichat 6/2, 40127 Bologna (Italy); INFN, Viale B. Pichat 6/2, 40127 Bologna (Italy); Carlo Gazzadi, Gian [CNR-Institute of Nanoscience-S3, Via G. Campi 213/a, 41125 Modena (Italy); Giorgi, Filippo [Department of Physics, University of Bologna, Viale B. Pichat 6/2, 40127 Bologna (Italy); INFN, Viale B. Pichat 6/2, 40127 Bologna (Italy); Matteucci, Giorgio [Department of Physics, University of Bologna, Viale B. Pichat 6/2, 40127 Bologna (Italy); Pozzi, Giulio, E-mail: giulio.pozzi@unibo.it [Department of Physics, University of Bologna, Viale B. Pichat 6/2, 40127 Bologna (Italy); Cesari, Nicola Semprini; Villa, Mauro; Zoccoli, Antonio [Department of Physics, University of Bologna, Viale B. Pichat 6/2, 40127 Bologna (Italy); INFN, Viale B. Pichat 6/2, 40127 Bologna (Italy)

    2012-05-15

    The two-slits experiment for single electrons has been carried out by inserting in a conventional transmission electron microscope a thick sample with two nano-slits fabricated by Focused Ion Beam technique and a fast recording system able to measure the electron arrival-time. The detector, designed for experiments in future colliders, is based on a custom CMOS chip equipped with a fast readout chain able to manage up to 10{sup 6} frames per second. In this way, high statistic samples of single electron events can be collected within a time interval short enough to measure the distribution of the electron arrival-times and to observe the build-up of the interference pattern. -- Highlights: Black-Right-Pointing-Pointer We present the first results obtained regarding the two-slits Young-Feynman experiment with single electrons. Black-Right-Pointing-Pointer We use two nano-slits fabricated by Focused Ion Beam technique. Black-Right-Pointing-Pointer We insert in the transmission electron microscope a detector, designed for experiments in future colliders. Black-Right-Pointing-Pointer We record the build-up of high statistic single electron interference patterns. Black-Right-Pointing-Pointer We measure the time distribution of electron arrivals.

  16. Development of a computer program data base of a navigation aid environment for simulated IFR flight and landing studies

    Science.gov (United States)

    Bergeron, H. P.; Haynie, A. T.; Mcdede, J. B.

    1980-01-01

    A general aviation single pilot instrument flight rule simulation capability was developed. Problems experienced by single pilots flying in IFR conditions were investigated. The simulation required a three dimensional spatial navaid environment of a flight navigational area. A computer simulation of all the navigational aids plus 12 selected airports located in the Washington/Norfolk area was developed. All programmed locations in the list were referenced to a Cartesian coordinate system with the origin located at a specified airport's reference point. All navigational aids with their associated frequencies, call letters, locations, and orientations plus runways and true headings are included in the data base. The simulation included a TV displayed out-the-window visual scene of country and suburban terrain and a scaled model runway complex. Any of the programmed runways, with all its associated navaids, can be referenced to a runway on the airport in this visual scene. This allows a simulation of a full mission scenario including breakout and landing.

  17. International Financial Reporting Standard’s (IFRS Adoption in Ghana: Rationale, Benefits and Challenges

    Directory of Open Access Journals (Sweden)

    Adwoa Acheampomaa Boateng

    2014-10-01

    Full Text Available The International Financial Reporting Standards (IFRS was adopted by Ghana in 2007. The study assessed eighteen (18 professional accountants from listed firms on the Ghana Stock Exchange (GSE, to measure the benefits and challenges of IFRS. The study revealed that IFRS improved the access of local companies to international markets. It was also observed that the local firms gained more credibility, transparency, acceptance and consolidation following its adoption. However, most respondents believed that decreasing information cost, competitive leading edge, and integration of accounting Information Technology system were not major benefits as proposed by literature. Nonetheless, some of these local companies after the migration faced challenges like coping with the sophistication of the new standard, lack of qualified personnel, and additional operational cost. Nevertheless, most of the respondents disagreed with the proposition that IFRS had a negative impact on their firms’ balance of retained earnings.

  18. 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.

  19. Gulf of Mexico IFR Aeronautical Chart Index - Aeronautical Information Services Digital Products

    Data.gov (United States)

    Department of Transportation — The IFR Enroute Aeronautical Chart series is designed to meet the needs of users who require a digital version chart. This is the visual index to the charts for the...

  20. A Barrel IFR Instrumented With Limited Streamer Tubes for BABAR Experiment

    International Nuclear Information System (INIS)

    Andreotti, M.; Ferrara U.; INFN, Ferrara

    2006-01-01

    The new barrel Instrumented Flux Return (IFR) of BABAR detector will be reported here. Limited Streamer Tubes (LSTs) have been chosen to replace the existing RPCs as active elements of the barrel IFR. The layout of the new detector will be discussed: in particular, a cell bigger than the standard one has been used to improve efficiency and reliability. The extruded profile is coated with a resistive layer of graphite having a typical surface resistivity between 0.2 and 0.4 MOhm/square. The tubes are assembled in modules and installed in 12 active layers of each sextant of the IFR detector. R and D studies to choose the final design and Quality Control procedure adopted during the tube production will be briefly discussed. Finally the performances of installed LSTs into 2/3 of IFR after 8 months of operations will be reported

  1. Studi Kajian: Konvergensi IFRS, PSAK, Undang-Undang Perpajakan dan Dampaknya terhadap Aset Tetap

    Directory of Open Access Journals (Sweden)

    Dewi Pudji Rahayu

    2016-12-01

    Full Text Available The Revised Statement of Financial Accounting Standard for Property, Plant, and Equipment (PSAK 16 has been fully adopted from International Accounting Standard 16 on January 2008. Development of national standards that harmonize PSAK and IFRS have some advantages in the aspects of costs reduction in preparing financial statements. This research was based on literature review of several studies. The objectives of this research are to explore general difference among IFRS, PSAK, and tax regulatory particularly on Property, Plant and Equipment using cost methode (depreciation and revaluation simulations, and Indonesia readiness to fully adopt IFRS in ASEAN region. The result of this research showed that using cost method and revaluation for simulation had no significant difference toward tax expense paid by tax payers due to this difference would be eliminated by deffered tax for next month. Indonesia should revise tax regulatory and adopt IFRS in it because this can make internasional  investors analize Financial Report easily.

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

    Science.gov (United States)

    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. PMID:25013868

  3. The Effect of IFRS Adoption on the Financial Reports of Local Government Entities

    Directory of Open Access Journals (Sweden)

    Kamran Ahmed

    2012-09-01

    Full Text Available This paper aims to analyse the changes in accounting surplus (loss, equity and assets, and liabilities as a result of accounting policy changes from the Australian Accounting Standards (AAS to the International Financial Reporting Standards (IFRS in Australian local government entities. Using the reconciliation notes disclosed by 117 local government entities, evidence is provided on the effects of IFRS adoption by identifying the key items that of difference between IFRS and AASB. The results show some differences between two sets of accounts prepared under these different accounting standards. While the average surplus (loss of local councils has decreased, their equities, assets and liabilities have increased, with no major significant changes in their overall financial position, except for liabilities. These results indicate the possible consequences of the adoption of IFRS by local government entities in other countries on performance indicators who have or are yet to implement these standards.

  4. IFRS 16 “Leases” – consequences on the financial statements and financial indicators

    Directory of Open Access Journals (Sweden)

    Marian SACARIN

    2017-02-01

    Full Text Available In January 2016, the International Accounting Standards Board (IASB issued IFRS 16 “Leases”, which will replace the current standard IAS 17 “Leases”. IFRS 16, whose application is mandatory for annual periods beginning on or after January 2019, sets out new rules for the recognition and measurement of leases, leading to a change of value for the elements recognized in the financial statements, as well as for the financial indicators calculated based on these. The purpose of this article is to present, based on a comparative analysis of IFRS 16 and IAS 17, the main consequences that the application of IFRS 16 will arise, in respect of the financial statements and the financial indicators determined based on the information provided by these.

  5. A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context

    Directory of Open Access Journals (Sweden)

    Nalan Akdogan

    2015-02-01

    Full Text Available IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derived from International Financial Reporting Standards (IFRS contributes to the accounting literature by focusing on the alternative accounting policies' debate related to presentation and recognition issues in the European, Australian and Turkish context and concludes that there is an influence of local accounting policies over IFRS practice in Turkey and this influence still exists in Europe and Australia. This shows that as long as diversity in accounting policies of IFRS is present, entities are expected to be inclined to select their local accounting policies by leading to comparability of financial statements within the country rather than between countries in the IFRS context.

  6. 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.

  7. The Significance of Reporting Employee Benefits in Accordance with IFRS in the Czech Business Practice

    Directory of Open Access Journals (Sweden)

    Hana Vimrová

    2016-12-01

    Full Text Available The aim of the research the results of which are presented in this paper, based on an empirical survey of forty financial statements using IFRS by non-financial companies active in the Czech business environment, is to map the process and scope of reporting of employee benefits by Czech companies applying IFRS in the preparation of their consolidated and individual financial statements and to find out the differences in the extent, detail and relevancy of reporting employee benefits in accordance with IFRS among companies whose securities are publicly traded and other companies as well as to measure the differences in the scope, detail and relevancy of reporting employee benefits in accordance with IFRS among companies which are considered the best employers in the Czech Republic and other companies, including the interpretation of results.

  8. Design of an intelligent materials data base for the IFR

    International Nuclear Information System (INIS)

    Mikaili, R.; Lambert, J.D.B.; Orth, T.D.

    1992-01-01

    In the development of the integral fast reactor (IFR) concept, there is a consensus that materials considerations are an important part of the reactor design, operation, and maintenance and that materials performance is central to liquid-metal reactor reliability and safety. In the design of the IRF materials data base, artificial intelligence techniques are being used to ensure efficient control of information. Intelligent control will provide for the selection of menus to be displayed, efficient data-base searches, and application-dependent guidance through the data base. The development of the IRF data base has progressed to the point of (a) completing the design of the data-base architecture and tables, (b) installing computer hardware for storing large amounts of data, (c) outlining strategies for data transferal, and (d) identifying ways to validate and secure the integrity of data

  9. THE IAS/IFRS STANDARDS SYSTEM BETWEEN HARMONIZATION AND DEFORMITY

    Directory of Open Access Journals (Sweden)

    Mates Dorel

    2010-12-01

    Full Text Available The development of competition, the globalization and the growth and integration of the capital markets require comparable accounting information based on superior- quality standards, an accounting information to consolidate and not to obstruct the global efficiency of the market .The obligatory adoption of the current IAS/IFRS norms for the creation of the financial statements of the European companies- and especially of the listed ones- are a necessary step for the full integration of the financial markets of EU member state. The 4th and 7th CE directives contributed to the harmonization of the base accounting information of the stock companies, determining a general improvement of the European accounting norms quality, and this due to the greater comparability of the companies account, which eased the activity of the trans-border companies.

  10. QUESTIONS TO REGULATORY FRAMEWORK ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS

    Directory of Open Access Journals (Sweden)

    V. Shvets

    2015-10-01

    Full Text Available With the system approach in article analyzes the situation and problems of legal regulation and providing accounting and financial reporting in terms of standardization and harmonization of the principles of IFRS. The evaluation of the provisions and objectives of the strategy for reform of accounting and reporting rules and the requirements of European integration processes. Analyzed and determined the degree of influence of accounting and analytical science and education for the development and implementation of new approaches to the reform process and regulation of accounting, control and audit. critical analysis of the draft amendments to the existing regulations, current views on instytutsiynist accounting under uncertainty and systemic crisis outlined organizational problems and possible solutions to methodological council of accounting.

  11. NASA/FAA experiments concerning helicopter IFR airworthiness criteria

    Science.gov (United States)

    Lebacqz, J. V.

    1983-01-01

    A sequence of ground and flight simulation experiments was conducted as part of a joint NASA/FAA program to investigate helicopter instrument flight rules (IFR) airworthiness criteria. The first six of these experiments are described and the results summarized. Five of the experiments were conducted on large amplitude motion base simulators; V/STOLAND UH-1H variable stability helicopter was used in the flight experiment. Airworthiness implications of selected variables that were investigated across all of the experiments are discussed, including the level of longitudinal static stability, the type of stability and control augmentation, the addition of flight director displays, and the type of instrument approach task. Among the specific results reviewed are the adequacy of neutral longitudinal statics for dual pilot approaches and the requirement for pitch and roll attitude stabilization in the stability and control augmentation system to achieve flying qualities evaluated as satisfactory.

  12. Kandungan Prinsip Konservatisme dalam Standar Akuntansi Keuangan Berbasis IFRS (International Financial Reporting Standard)

    OpenAIRE

    Ahmad Juanda

    2012-01-01

    Kandungan Prinsip Konservatisme DalamStandar Akuntansi Keuangan Berbasis IFRS(International Financial Reporting Standard)Ahmad JuandaStaf Pengajar Jurusan Akutansi, Fakultas Ekonomi dan BisnisUniversitas Muhammadiyah This study aims to reveal the content of the principle of conservatism contained in financial accounting standards (GAAP) results of the convergence of International Financial Reporting Standards (IFRS). The use of the principle of conservatism still...

  13. Vykazování dlouhodobého hmotného majetku dle IFRS

    OpenAIRE

    Slomczynska, Nela

    2015-01-01

    Bachelor thesis is focused on the characteristics of tangible assets in accordance with IFRS and the implementation of standards in particular companies. Work consists of two parts; the theoretical part defines the subject of tangible assets in accordance with IFRS and the practical part deals with the comparison of the reported tangible fixed assets in the companies' accounting. Based on the financial statements, procedures and accounting policies that apply to those assets are evaluated.

  14. IFRS 4 - pojistné smlouvy II.fáze

    OpenAIRE

    Stejskalová, Martina

    2010-01-01

    Thesis deals with harmonization of financial reporting in the area of insurance contracts. IFRS 4 phase I adjusts reporting of insurance contracts, defines a term insurance contract, bans generating catastrophe provisions or equalisation provisions, show a new view at reporting of insurance contract with discretionary participation feature and at reporting embedded derivates.IFRS 4 phase II solves complex reporting of insurance contracts. The aim is to achieve "real" measurement of liabilitie...

  15. The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation

    OpenAIRE

    Alexios Kythreotis

    2015-01-01

    Purpose – The degree of corruption, among other things, indicates the non -implementation of laws, weak enforcement of legal sanctions and the existence of non-transparent economic transactions. Therefore, the expected change in reliability (faithful-representation) resulting from the adoption of IAS/IFRS, does not depend solely on the adoption of IAS/IFRS but is also influenced by the degree of corruption in each country. The purpose of this paper is to examine w...

  16. The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation

    OpenAIRE

    Alexios Kythreotis

    2015-01-01

    Purpose – The degree of corruption, among other things, indicates the non -implementation of laws, weak enforcement of legal sanctions and the existence of non-transparent economic transactions. Therefore, the expected change in reliability (faithful-representation) resulting from the adoption of IAS/IFRS, does not depend solely on the adoption of IAS/IFRS but is also influenced by the degree of corruption in each country. The purpose of this paper is to examine whether the above statement is...

  17. Fair Value Measurement under IFRS 13: A Faithful Representation of Real-World Economic Phenomena?

    OpenAIRE

    Palea Vera; Maino Renato

    2012-01-01

    In this paper, we discuss IFRS 13 with regard to private equity valuation We raise issues on the fair value definition as an exit price and question the reliability of valuation techniques which are categorized into Level 2 fair value hierarchy. Our paper questions whether fair value as defined by IFRS 13 is an appropriate measure for private equities and can contribute to enhancing transparency and comparability in financial statements, which is one of the purposes of the IASB and the Europe...

  18. Vykazování dlouhodobého hmotného majetku podle IFRS

    OpenAIRE

    Hromádková, Zuzana

    2007-01-01

    This work is focused od Tangible Current Assests according to the IFRS with the emphasis on IAS 16 - Property, Plant and Equipment. It involves recognition, measurement, depreciation and also disclosure of this Assests. All the parts are described at great lenght and explained by practical examples. IAS 40 - Investment Property and IFRS 5 - Non-Current Assests Held for Sale and Discontinued Operations are also mentioned. The end of the work is devoted to research of 15 companies with the aim ...

  19. IAS/IFRS and financial reporting quality: Lessons from the European experience

    OpenAIRE

    Vera Palea

    2013-01-01

    This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent, accounting regulation per se can affect the quality of financial rep...

  20. Emissions Trading Schemes under IFRS - Towards a “true and fair view”

    OpenAIRE

    Haupt, Madlen; Ismer, Roland

    2011-01-01

    This research paper seeks to contribute to the latest discussions on the financial reporting for emissions trading schemes. It starts out by giving an overview of the International Financial Reporting Standards (IFRS) accounting policies, which are currently applied by the majority of participants in the EU Emissions Trading Scheme. It then argues that in order to fulfil the aims of financial reporting under IFRS, namely to provide a true and fair view, accounting must depict CO2 as a cost of...

  1. Impact of Introduction of IFRS in Russia on Tourism Industry Case: Aeroflot and Russian Railways

    OpenAIRE

    Kondratov, Vladislav

    2014-01-01

    The purpose of writing this thesis is to analyse how the introduction of IFRS could affect Russian tourism industry. Globalization, increased cross-border capital flows and the growing number of foreign direct investments created the necessity of the common international language. The International Financial Reporting Standards were created to serve this need. Russian among number of other countries is in in a process of adopting IFRS, however, the changes which would be brought by adopting I...

  2. GAAP VS. IFRS TREATMENT OF LEASES AND THE IMPACT ON FINANCIAL RATIOS

    OpenAIRE

    Peter Harris; William Stahlin; Liz Washington Arnold; Katherine Kinkela

    2013-01-01

    As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS) as the required framework for financial statements. A non-comprehensive listing includes the European Union Countries, Canada, Australia and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the SEC. This ...

  3. The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks

    Directory of Open Access Journals (Sweden)

    Alin Eliodor Tanase

    2018-03-01

    Full Text Available t This article focuses on the impact of the new standard IFRS 16 Leases on the companies’ key performance indicators. The magnitude of this impact could be said to change depending on the usage density of the lease in the companies and also depending on the sector they are in. The results show that future transactions may be influenced by IFRS 16 such as sale and leaseback, acquisitions and mergers, and lease vs. buying.

  4. The role and current status of IFRS in the completion of national rules: Evidence from Greece

    OpenAIRE

    Tsalavoutas, Ioannis

    2017-01-01

    Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law. It also outlines the key accounting principles introduced with this Law and how they compare with IFRS. This brief analysis indicates that, to a large extent, Greek accounting standards have now been aligned with IFRS. Given the preceding substantial differences be...

  5. 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...

  6. Accounting quality under IFRS during stressed volatility: an examination of UK banks

    OpenAIRE

    Baddevithana, Tanuja Dominick; Stojanovic, Aleksandar

    2013-01-01

    This paper examines whether accounting quality is maintained for UK banks that report under the IFRS accounting standards during times of stressed market price volatility. We find that the UK banks’ accounting quality, measured from 1992 to 2008 using the relationship between total shareholders’ equity and market price, experienced a significant decrease during the high levels of market price volatility in 2008. This paper contributes to research that examines the IFRS accounting standards an...

  7. A literature review on the impact of IAS/IFRS and regulations on quality of financial reporting

    Directory of Open Access Journals (Sweden)

    Wadesango Newman

    2016-10-01

    Full Text Available The International Accounting Standards Board (IASB in its objectives and preamble, presume that IFRS adoption and perceived compliance to regulatory framework is associated with increased financial reporting quality. Based on these assumptions, this desktop study reviewed several documents to determine whether the IFRS adoption has led to increased financial reporting quality in Zimbabwe. The researchers reviewed literature on how the IAS/IFRS and regulations affect the financial reporting quality of listed companies. The factors around IFRS adoption were identified (mandatory, voluntary and convergence and discussed in relation to the financial reporting quality. Evidence from previous studies conducted in line with this same issue shows that there is no conclusive evidence on how IFRS and regulations affect the financial reporting quality. Issues to be addressed in further studies include the importance of financial statements prepared under IFRS framework and the importance of compliance with accounting and auditing requirements

  8. Perceived Costs and Benefits of IFRS Adoption of Cross-Border Mergers: A Statistical Analysis of Indian and Chinese Companies

    OpenAIRE

    Ibrahim Mert

    2014-01-01

    The purpose of this quantitative study was to examine the links between IFRS adoption status, mergers tempo, and perception of IFRS costs and benefits among Indian and Chinese companies. As more capital accrues in India and China, more cross-border mergers activity initiated from these countries should be expected. This paper is trying to extant a research to observe the results related the adaption of IFRS in India and China. During the analyses around 2 authors‘ books were related to this p...

  9. Empirical study regarding the impact of IFRS standard implementation in Romania. Difficulties and obstacles, opinions and solutions

    OpenAIRE

    Ioan Alin HOGMAN; Ioan INIªCONI; Ion DINU

    2014-01-01

    This article highlights the results of the second part of a study exploring the possibility of implementing the IFRS international standards in Romania and the potential effects that may occur due to the adoption of this standard. In the second part of the study we aim to determine the difficulties encountered by the companies in adopting the IFRS provisions and the obstacles regarding the implementation of IFRS in Romania. Also, we asked for the opinion of the respondents regarding the curre...

  10. Quantum interference from remotely trapped ions

    International Nuclear Information System (INIS)

    Gerber, S; Rotter, D; Hennrich, M; Blatt, R; Rohde, F; Schuck, C; Almendros, M; Gehr, R; Dubin, F; Eschner, J

    2009-01-01

    We observe quantum interference of photons emitted by two continuously laser-excited single ions, independently trapped in distinct vacuum vessels. High contrast two-photon interference is observed in two experiments with different ion species, Ca + and Ba + . Our experimental findings are quantitatively reproduced by Bloch equation calculations. In particular, we show that the coherence of the individual resonance fluorescence light field is determined from the observed interference.

  11. Quantum interference from remotely trapped ions

    Energy Technology Data Exchange (ETDEWEB)

    Gerber, S; Rotter, D; Hennrich, M; Blatt, R [Institute for Experimental Physics, University of Innsbruck, Technikerstr. 25, A-6020 Innsbruck (Austria); Rohde, F; Schuck, C; Almendros, M; Gehr, R; Dubin, F; Eschner, J [ICFO-Institut de Ciencies Fotoniques, Mediterranean Technology Park, Av del Canal OlImpic, E-08860 Castelldefels (Spain)], E-mail: francois.dubin@icfo.es

    2009-01-15

    We observe quantum interference of photons emitted by two continuously laser-excited single ions, independently trapped in distinct vacuum vessels. High contrast two-photon interference is observed in two experiments with different ion species, Ca{sup +} and Ba{sup +}. Our experimental findings are quantitatively reproduced by Bloch equation calculations. In particular, we show that the coherence of the individual resonance fluorescence light field is determined from the observed interference.

  12. Standards to prevent, detect, and respond to sexual abuse and sexual harassment involving unaccompanied children. Interim final rule (IFR).

    Science.gov (United States)

    2014-12-24

    This IFR proposes standards and procedures to prevent, detect, and respond to sexual abuse and sexual harassment involving unaccompanied children (UCs) in ORR's care provider facilities. DATES: This IFR is effective on December 24, 2014. ORR care provider facilities must be in compliance with this IFR by June 24, 2015 but encourages care provider facilities to be in compliance sooner, if possible. HHS will work with facilities to implement and enforce the standards contained in this rule. Comments on this IFR must be received on or before February 23, 2015.

  13. The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Denmark

    DEFF Research Database (Denmark)

    Thinggaard, Frank

    2017-01-01

    I analyse the influence of IFRS on the Danish accounting regulation based on the EU Accounting Directive. In Denmark, the EU Accounting Directive is brought into force through the Danish Financial Statements Act. The analysis shows that the provisions in the Act are aligned with the IFRS to a great...... the provisions, and that many important stakeholders have a positive attitude towards the use of IFRS for non-listed companies. The conclusion is that IFRS standards play a decisive role and have strong legitimacy in Denmark...

  14. Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil

    Directory of Open Access Journals (Sweden)

    Roberto Black

    Full Text Available ABSTRACT This paper aims to investigate the existence of heterogeneity in earnings quality between different classes of companies after the adoption of the International Financial Reporting Standards (IFRS. IFRS adoption is generally associated with an increase in the quality of financial statements. However, companies within the same country are likely to have different economic incentives regarding the disclosure of information. Thus, treating companies equally, without considering the related economic incentives, could contaminate earnings quality investigations. The case of Brazil is analyzed, which is a country classified as code-law, in which tax laws determined accounting practice and in which IFRS adoption is mandatory. First, Brazilian companies listed on the São Paulo Stock, Commodities, and Futures Exchange (BM&FBOVESPA were separated into two classes: companies issuing American Depositary Receipts (ADRs before IFRS adoption and companies that did not issue ADRs until the adoption of IFRS. Then, this second class of companies was grouped, using cluster analysis, into two different subclasses according to economic incentives. Based on the groups identified, the quality of accounting earnings is tested for each class of the companies before and after IFRS adoption. This paper uses timely recognition of economic events, value relevance of net income, and earnings management as proxies for the quality of accounting earnings. The results indicate that a particular class of companies began showing conditional conservatism, value relevance of net income, and lower earnings management after IFRS adoption. On the other hand, these results were not found for the two other classes of companies.

  15. EVALUATION OF THE CHARACTERISTICS OF GOODWILL IN IFRS

    Directory of Open Access Journals (Sweden)

    Kiss Agota

    2014-07-01

    Full Text Available Assessment is one of the most debated areas in accountancy, since the choice of valuation procedures, methods directly influence an entity’s financial situation, alterations and performance. The applications of International Financial Reporting Standards are mandatory for quoted companies in the EU since 2005. In my study/paper I deal with a specifically treated area of accountancy, the regulation of goodwill’sevaluationin the IFRS system. Since this area is jointly regulated by several standards, my goal is to provide a comprehensive view of standards regarding the evaluation of goodwill, their consistency paying particular attention to the hypothetical approaches and evaluation philosophy of IAS 36 Impairment of Assets standard. Since goodwill acquired in a business combination does not represent independent cash flow from other asset and group of asset, therefore its valuation requires specific accounting treatment. Standards determine the concept, the criteria for recognizing, the rules applied in initial measurement of goodwill, and later the limits of the impairment to be recognised derived from the subsequent period’sprice reduction of the goodwill and the related tax effects. My thesis detailsa specific set of concepts, which is connected to the determination of thegoodwill’s value. Itincludesthe concepts of cash generating unit, recoverable amount, value in use and fair value less costs to sell. I give full details about impairment test, as a particular evaluation procedure, I introduce the internal and external source of information, which show evidence that the asset may be impaired, I also consider deferred tax effects resulted from the evaluation of goodwill and the identification of effects influencing the performance of the entity. Subsequently, I introduce the specific regulation of the goodwill’s evaluation with the help of corporate examples. Having analysed the IFRS reportsof three multinational companies, with

  16. Konvergence IFRS a US GAAP v oblasti vykazování výnosů

    OpenAIRE

    Schaffer, Jakub

    2015-01-01

    This diploma thesis deals with impacts of implementation of the new standard IFRS 15 which is result of part of the project convergence between IFRS and US GAAP. The theoretical part describes current standards which deal with revenues recognition under IFRS and US GAAP and compares them. The practical part describes the new standard IFRS 15. In the practical part there is an identification of changes in comparison with current standards and presented impact which will affect specific sectors.

  17. Low-noise YBa2Cu3O7-x single layer dc superconducting quantum interference device (SQUID) magnetometer based on bicrystal junctions with 30° misorientation angle

    Science.gov (United States)

    Beyer, J.; Drung, D.; Ludwig, F.; Minotani, T.; Enpuku, K.

    1998-01-01

    We have fabricated and characterized a low-noise direct-coupled magnetometer based on a 100 pH YBa2Cu3O7-x dc superconducting quantum interference device (SQUID) on a 10 mm×10 mm SrTiO3 bicrystal substrate with 30° misorientation angle. The thin films were deposited by hollow cathode discharge sputtering and patterned using conventional photolithography and Ar ion beam etching. The SQUID magnetometer was operated using direct-coupled flux-locked-loop electronics with bias reversal. The sensor had a usable voltage swing of 39 μV and a white magnetic field noise of 32 fTHz-1/2 with a 1/f corner at 2 Hz, including electronics and environmental noise. The voltage versus flux (V-Φ) characteristic showed a pronounced distortion on the negative slope. Numerical simulations were performed to explain the distorted V-Φ characteristic. Measurements of magnetocardiograms demonstrate the suitability of this sensor for biomagnetic applications.

  18. IMPLICATIONS OF THE APPLICATION OF IFRS FOR SMES IN ROMANIA ON TAXABLE AND DISTRIBUTABLE PROFIT

    Directory of Open Access Journals (Sweden)

    Girbina Madalina

    2011-12-01

    Full Text Available On 9 July 2009, the International Accounting Standards Board (IASB issued the International Financial Reporting Standard for Small and Medium Sized Entities (IFRS for SMEs which aims to provide a financial reporting framework for SMEs falling within its scope. It is a matter for authorities in each jurisdiction to decide which entities are permitted or required to apply IFRS for SMEs. Because of the connection between accounting and taxation certain european countries had a reluctant position related to the application of IFRS for SMEs. Opponents focused on the incompatibility between IFRS for SMEs framework and the principles commonly accepted for tax purposes. As the individual financial statements drown up in compliance with IFRS for SMEs will serve for profit distribution under the 2nd European Directive the question arises weather the profits determined under these accounting rules can be considered as realized for distribution purposes. In order to mitigate the mismatch between accounting and distributable profits, Member States will need to reconsider the circumstances in which gains and losses arising from re-measurement at fair value through profit and loss should be considered as realized. In this scenario, two important questions arise: What are the potential tax effects of the application of IFRS for SMEs? Is the profit determined under IFRS for SMEs available for distribution or some adjustments are necessary? The paper addresses these issues in the context of the Romanian accounting and taxation systems. Romania represents a relevant case study, as it is one of the European countries with a close linkage between financial and tax, where the fiscal profit is dependent on the accounting profit (currently determined under domestic regulations. The methodology consists in a comparative analysis of the recognition and measurement rules between national accounting regulations and IFRS for SMEs in order to identify the differences with

  19. Mandatory adoption of IFRS in emerging markets: the case of Turkey

    Directory of Open Access Journals (Sweden)

    Hüseyin Temiz

    2017-12-01

    Full Text Available European-listed companies and many emerging countries have been required to present their consolidated financial statements in compliance with the International Financial Reporting Standards (IFRS since 2005. Having cross-border comparability and transparency with this uniform accounting system is expected to provide higher accounting quality and value relevance. Evaluation of financial performance in terms of value relevance of IFRS is not only vital for existing investors or stakeholders but also for those who want to invest at the international level. Thus, in this study, we examine the value relevance of earnings and book value of equity on share prices through using Ohlson (1995 valuation model. While 2001 to 2004 is conducted as the pre-IFRS period, 2005-2008 is a post-IFRS period to display the change in value relevance in the same number of years. Our sample includes only nonfinancial firms that operate on BIST index. Since financial firms are subject to different regulations, we exclude them from the sample. The results show that the accounting information produced under IFRS is more value relevant. We test the value relevance with both cross-sectional and pooled regression for the periods. In addition, we use panel data analysis (survival analysis to validate the increase in value relevance between the periods. We also test the firm size and earnings announcement effect on value relevance for robustness.

  20. In what ways are countries which have already adopted IFRS for SMEs different

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2012-01-01

    Full Text Available Small and medium sized companies have an important position in the economy, mainly in the area of employment. SMEs are crucial to most developed and developing economies. SMEs are a heterogeneous group, possessing different size, sector, or location. Their activities on the international markets are limited by a great deal of obstacles in comparison to large enterprises. Different national financial reporting and tax systems can be considered as the most important obstacles (European Commission, 2003. The International Accounting Standards Board (IASB published an International Financial Reporting Standard (IFRS designed for use by small and medium-sized entities on July, the 9th 2009. The IFRS for SME is designed to meet the financial reporting needs of entities that (a do not have public accountability and (b publish general purpose financial statements for external users. The aim of the paper is to evaluate the current approach to the IFRS for SME adoption and implementation over the world, and to analyze the problems connected with harmonization of financial reporting legislation used by SMEs all over the world. In the paper are identified common characteristic of countries which have already the IFRS for SME adopted. The statistical methods were used for comparison of countries which have already the IFRS for SMEs adopted with those which have not adopted it yet. The level of economic development of the particular country and other characteristics were used for comparison.

  1. IMPACT OF GLOBAL ADOPTION OF IFRS ON NIGERIAN STOCK MARKET EFFECTIVENESSNESS

    Directory of Open Access Journals (Sweden)

    Dick Oluku Mukoro

    2012-05-01

    Full Text Available International Financial Reporting Standard (IFRS is a statement of intent to globalize financial standards so as to enable investors move capital and as such enshrine global competitiveness. Nigeria’s case to attract investment through the capital market can be advanced effectively if financial reporting is standardized and adopted. As an impact study, we employed adaptive expectation variant of the autoregressive model and multiple regression technique to study the prospect of Compliance with IFRS and how the Nigerian quoted companies faired in compliance with Nigerian Accounting Standards and its correlation with reporting incentives, idiosyncratic volatilities and stock price informativeness; which more or less indicates their preparedness for global adoption of IFRS in 2012.It is recommended that stiff penalties are required to prepare Nigerian financial environment for the global adoption of IFRS.A clear road map of adoption of IFRS will further drive the much needed foreign investment in-flow and help to brand Nigeria out of the corruption quagmire.

  2. OLICIES AND PRACTICES FOR IMPLEMENTATION OF IFRS AND NAS IN THE REPUBLIC OF MOLDOVA

    Directory of Open Access Journals (Sweden)

    Lica\tERHAN

    2015-06-01

    Full Text Available This study aims to analyse the process of harmonization of national accounting standards of the Republic of Moldova to the international standards. It highlights the main advantages, disadvantages, risks and opportunities regarding the implementation of the new standards. A major step for the Republic of Moldova was the implementation of IFRS, which has become mandatory for all public interest entities from 1 January 2012 and the adoption of new NAS in accordance with EU Directives and IFRS for small and medium-sized entities, for which the transition to IFRS was difficult due to high costs involved. The new NAS came into force on 1 January 2014 as a recommendation, but starting with 1st January 2015 it will be mandatory for all entities. The paper includes a practical analysis of the impact of transition to IFRS on the financial results of a public interest entity- Moldova Agroindbank, which is the largest commercial bank, with the highest market share in the banking sector of the Republic of Moldova. A result of the analysis of primary and secondary indicators calculated on the base of the financial statements prepared by commercial bank at 31.12.11, we found that the transition to IFRS has resulted in the growth of all financial indicators.

  3. PENGARUH PEMBELAJARAN AKUNTANSI BERBASIS SAK IFRS DAN SELF-EFFICACY TERHADAP KESIAPAN MAHASISWA MENJADI GURU AKUNTANSI

    Directory of Open Access Journals (Sweden)

    Raeni Raeni

    2013-06-01

    Full Text Available The research was inspired by students’ readiness to be Accounting teachers with the rapid progress of science and technology and also free-market for workers. The objective of the study was to test the influence of Accounting learning based on SAK IFRS and self-efficacy toward students’ readiness to be Accounting teachers. The population of the research were Accounting education students in classess of 2010 until 2012. Thus, it used proportionate stratified random sampling. The respondents were 85 students in class 2010, 123 students in class 2011 and 154 students in class 2012. Then, the data were analyzed by percentage descriptive and doubled linear regression. The result of regression analysis showed that 1 Accounting learning based on SAK IFRS and self-efficacy contibuted positively and significantly for 52.4% toward students’ readiness to be Accounting students, 2 there was a positive and significant influence of Accounting learning based on SAK IFRS for 26.2% toward students’ readiness to be Accounting teachers, 3 there was a positive and significant influence of self-efficacy for 16.32% toward students’ readiness to be Accounting teachers. The familiarity level for learning Accounting based on SAK IFRS was high with the progress of science and technology and also full adoption from IFRS.

  4. A critical analysis of the contents of the IFRS for SMEs - a South African perspective

    Directory of Open Access Journals (Sweden)

    Daniel Petrus Schutte

    2011-06-01

    Full Text Available The International Financial Reporting Standards (IFRS for Small and Medium Enterprises (SMEs was developed to address the reporting needs of SMEs worldwide. Furthermore, SMEs from different parts of the world are exposed to different conditions and environments. Although the IFRS for SMEs was not intended for a specific user group,the majority of the respondents to the Exposure Draft on IFRS for SMEs were from Europe and other developed countries while only limited respondents from Africa and developing countries were involved.  This study considered the relevance of the contents of the IFRS for SMEs in the South African environment based on user requirements. Since SMEs do not necessarily have functional accounting departments and because they rely on external accountants to compile financial statements, we included accounting practitioners and trainee accountants from the SME sector in our survey. As a result we classified the contents of the IFRS for SMEs, from a South African perspective, into different levels of importance or relevance.

  5. IFRS Mandatory Adoption Effect on the Information Asymmetry: Immediate or Delayed?

    Directory of Open Access Journals (Sweden)

    Hela Turki

    2017-03-01

    Full Text Available Abstract The purpose of this paper is to examine the relationship between the mandatory adoption of IFRS/IAS and the information content of earnings in the European Union. More accurately, this study aims to determine if the effect of IFRS adoption on the level of information asymmetry, apprehended by the cost of capital and the financial analysts’ forecasts, is immediate or delayed. Based on a longitudinal study, we find evidence that for the two first years of adoption, international standards reduces significantly the cost of capital and the dispersion of the financial analysts’ forecasts. Furthermore, the magnitude of this effect increases with increasing the number of years after IFRS adoption. The findings further show that the effect of IFRS adoption on financial analysts’ errors is not immediate and that the errors decrease from the third year following the date of the first adoption. Overall, the findings of this study highlight the importance of adopting IFRS in the reduction of information asymmetry.

  6. Pengaruh Tingkat Adopsi IFRS dan Proteksi Investor terhadap Persistensi Laba: Analisis Lintas Negara Emerging Markets

    Directory of Open Access Journals (Sweden)

    Ikrima Shobriati

    2016-12-01

    Full Text Available Abstract. The purpose of this study is to provide empirical evidence about the effect of IFRS adoption and investor protection on earnings persistence. Based on prior studies, there are some problems that existed in the accounting practices in emerging markets such as less an accountant who have good qualifications, incomplete accounting information or inaccuracy of time in preparing financial statements, the lack of accounting data that are used for internal management incentives, the lack of legislation, auditing standards and procedure of accounting standards and this issues will can affect the quality of accounting information that reported in financial statements. So this view initiate to investigate extensively about the effect of institutional factors on earnigs persistence.This study uses panel data with 12.903 firm-year observations in emerging markets evidence from 2011 to 2013. To measure IFRS adoption uses score based on three distinctions of the type from IFRS adoption in respective countries. And then for dependent variable in this study is earnings persistence. While for the investor protection uses strength of investor protection index proxy from World Bank.The findings imply that in the context of emerging markets, IFRS adoption is not associated with future earnings persistence. While a stronger investor protection in the country significantly correlated with greater earnings persistence. Keywords: IFRS adoption, investor protection, earnings persistence, emerging markets, properties of earnings

  7. Ifrs Versus Cz Gaap: Influence of Construction Contracts on Financial Indicators

    Directory of Open Access Journals (Sweden)

    Havlová Kristýna

    2015-12-01

    Full Text Available In 2009, 117 countries all over the world allowed to prepare financial statements according to International Financial Reporting Standards (IFRS including the Czech Republic. Between Czech General Accepted Accounting Principles (CZ GAAP and IFRS are some differences involving reporting of noncurrent fixed assets, leasing, construction contracts etc. Using different accounting procedure we can get different value of assets and assets are one component that is used to calculate the financial performance indicators. Those indicators are then used by investors to assess the financial performance of companies and the application of IFRS instead of CZ GAAP can lead to distinct presentation of enterprise performance. In this paper we examine the influence of construction contract reporting using IFRS and CZ GAAP on financial indicators. IFRS leads to more stable development during the period when the project is in progress. In the last year when the project is finished the figures of both ratios (ROA and Z-score are getting worse which is due to the lower percentage of the construction that is built in this year.

  8. Plant-scale anodic dissolution of unirradiated IFR fuel pins

    International Nuclear Information System (INIS)

    Gay, E.C.; Tomczuk, Z.; Miller, W.E.

    1993-01-01

    This report discusses anodic dissolution which is a major operation in the pyrometallurgical process for recycling spent metal fuels from the Integral Fast Reactor (IFR), an advanced reactor design developed at Argonne National Laboratory. This process involves electrorefining the heavy metals (uranium and plutonium) from chopped, steel-clad fuel segments. The heavy metals are electrotransported from anodic dissolution baskets to solid and liquid cathodes in a molten salt electrolyte (LiCl-KCI) at 500 degrees C. Uranium is recovered on a solid cathode mandrel, while a uranium-plutonium mixture is recovered in a liquid cadmium cathode. The anode configuration consists of four baskets mounted on an anode shaft. These baskets provide parallel circuits in the electrolyte and salt flow through the chopped fuelbed as the baskets are rotated. The baskets for the engineering-scale tests were sized to contain up to 2.5 kg of heavy metal. Anodic dissolution of 10 kg batches of chopped, steel-clad simulated tuel (U-10% Zr and U-Zr-Fs alloy) was demonstrated

  9. Expected behavior of plutonium in the IFR fuel cycle

    Science.gov (United States)

    Steunenberg, R. K.; Johnson, I.

    The Integral Fast Reactor (IFR) is a metal-fueled, sodium-cooled reactor that will consist initially of a U-Zr alloy core in which the enriched uranium will be replaced gradually by plutonium bred in a uranium blanket. The plutonium is concentrated to the required level by extraction from the molten blanket material with a CaCl2-BaCl2 salt containing MgCl2 as an oxidant (halide slagging). The CaCl2-BaCl2 salt containing dissolved PuCl3 and UCl3 is added to the core process where fission products are removed by electrorefining, using a liquid cadmium anode, a metal cathode, and a LiCl-NaCl-CaCl2-BaCl2 molten salt electrolyte. The product is recovered as a metallic deposit on the cathode. The Halide slagging step is operated at about 1250 deg and the electrorefining step at about 450 C. These processes are expected to give low fission-product decontamination factors of the order of 100.

  10. Corporate Governance And International Financial Reporting Reference (Ifrs

    Directory of Open Access Journals (Sweden)

    Gheorghe Lepadatu

    2011-05-01

    Full Text Available Between corporate governance and IFRS there is a causal relationship. Financial reporting is basedon managerial accountability. Corporate governance is the economic branch who studies how companies canbecome more efficient through the use of institutional structures such as: incorporation, organization andlegal framework. This branch is limited, in most cases, to studies on how shareholders can motivateexecutives to benefit the company through their efforts, resulting - finally - dividends. Starting from theglobal nature of the current crisis, we have considered as being necessary to point out its effects on thefinancial reporting and, implicitly, on the requirements for the corporate governance consolidation in order toensure the economic and financial stability desired. The macro-economic context favored the start of thecrisis, but the analysis made by experts showed other reasons for this, out of which some of the mostimportant are the corporate governance weaknesses and the insufficient means for protection against risks.We consider that these are reasons which ask for an objective analysis and a correct assessment of theregulatory process but also of the practice in the area corroborated with an invitation for a responsiblebehavior both of the entities management but also of the representatives of the accounting profession so muchinvolved in the correctness of the accounting reporting and therefore in the financial health of the entities.

  11. Interference Alignment and Cancellation

    OpenAIRE

    Gollakota, Shyamnath; Perli, Samuel David; Katabi, Dina

    2009-01-01

    The throughput of existing MIMO LANs is limited by the number of antennas on the AP. This paper shows how to overcome this limit. It presents interference alignment and cancellation (IAC), a new approach for decoding concurrent sender-receiver pairs in MIMO networks. IAC synthesizes two signal processing techniques, interference alignment and interference cancellation, showing that the combination applies to scenarios where neither interference alignment nor cancellation applies alone. We sho...

  12. Opportunistic Downlink Interference Alignment

    OpenAIRE

    Yang, Hyun Jong; Shin, Won-Yong; Jung, Bang Chul; Suh, Changho; Paulraj, Arogyaswami

    2013-01-01

    In this paper, we propose an opportunistic downlink interference alignment (ODIA) for interference-limited cellular downlink, which intelligently combines user scheduling and downlink IA techniques. The proposed ODIA not only efficiently reduces the effect of inter-cell interference from other-cell base stations (BSs) but also eliminates intra-cell interference among spatial streams in the same cell. We show that the minimum number of users required to achieve a target degrees-of-freedom (DoF...

  13. What's the Rush? IFRS, the SEC, and the Pressure on Accounting Instructors to Teach Still More Financial Reporting Rules

    Science.gov (United States)

    Cherry, Alan A.; Schwartz, Bill N.

    2013-01-01

    This paper addresses the problems facing accounting instructors in the U.S. as they struggle with pressure to incorporate IFRS into an already crowded financial accounting curriculum. To help instructors better understand the advantages and disadvantages of financial reporting under IFRS, we provide a critical analysis of arguments that have been…

  14. MANAJEMEN LABA AKRUAL DAN RIIL SEBELUM DAN SETELAH ADOPSI WAJIB IFRS DI UNI EROPA

    Directory of Open Access Journals (Sweden)

    Yayu Putri Senjani

    2015-09-01

    Full Text Available This study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption. Earning management practices what are observed is accrual earnings management (the level of discretionary accruals and real earnings management (abnormal cash flow from operation and abnormal production costs. Data is retrieved from OSIRIS database by using the purposive sampling method and was tested with paired sample t-test. The results showed empirically that there is no difference between accrual and real earnings management in the period before and after the mandatory IFRS adoption. Other results also showed that accruals and real earnings management are positively correlate for abnormal production costs after the mandatory IFRS adoptionDOI: 10.15408/etk.v12i1.1905

  15. Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS di Perbankan

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    Sutiyok Sutiyok

    2016-03-01

    Full Text Available The purpose of this study is to analyze whether the mechanism of corporate governance has the influence on the level of mandatory disclosure with the IFRS convergence. The sample used in this study is the banking industry listed at Indonesian Stock Exchange in 2011-2012. Disclosure checklist from Bapepam LK is used to identify the mandatory disclosure items. The items are adjusted to GAAP applicable in Indonesia. The results of this study indicates that the total number of meetings of the Board of Commissioners and Board of Commissioners have significant effect on the level of the compliance of the mandatory disclosure convergence with IFRS. However, the number of audit committee have no influence on the level of mandatory disclosure compliance convergence IFRS.

  16. TECHNICAL ASPECTS COMPARING THE IFRS AND THE US GAAP CONCERNING FINANCIAL INVESTMENT COMPANIES

    Directory of Open Access Journals (Sweden)

    Luminita Paiusan

    2014-11-01

    Full Text Available In the context of current interconnected capital markets, all the investors, regardless their country of origin would be provided with the improvement of the quality and comparability of financial information due to the high quality of some common standards of financial reporting. In order to achieve this, the two bodies, the FASB and the IASB, are working together to reduce the differences between the IFRS and the US GAAP. However, there are some problems observed by the US SIF managers, which fall under their area of work. They are divided in three groups: The lack of essential information expected by the American investors. For example, the IFRS does not impose the presentation of the investments made by an investment company; Different assessment bases for the financial actives and debts in the IFRS, which influences the main indicators for the investors; Presenting relevant information regarding the risks taken by investment funds and the analysis of proneness to these risks.

  17. DOES IFRS HAVE IMPACT ON EARNING’S QUALITY AND AUDIT FEE?

    Directory of Open Access Journals (Sweden)

    Linda Kusumaning Wedari

    2017-08-01

    Full Text Available Abstract: Does IFRS have the impact on earning’s quality and audit fees? The purpose of this research is to provide empirical evidence regarding the impacts of IFRS’s adoption on earning’s quality and audit fee. This research used nonfinancial companies in Indonesia Stock Exchange in 2010-2014 before Asean Economic Community implementation in 2015. The data was collected by employing purposive sampling, which was then analysed by using panel regression method. The result showed that on one hand, the adoption of IFRS did not affect earning’s quality, while on the other hand, it is proven that earning’s quality affected audit fee for companies adopting IFRS. Therefore, companies in Indonesia should update with the progress of the international standard.

  18. IAS/IFRS and financial reporting quality: Lessons from the European experience

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    Vera Palea

    2013-12-01

    Full Text Available This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent, accounting regulation per se can affect the quality of financial reporting and leads to convergence in financial reporting. This is a key issue for standard setting purposes as IAS/IFRS have been adopted in very diverse countries all over the world, and many others are likely to adopt them in the near future.

  19. The Interrelation among Faithful Representation (Reliability, Corruption and IFRS Adoption: An Empirical Investigation

    Directory of Open Access Journals (Sweden)

    Alexios Kythreotis

    2015-08-01

    Full Text Available Purpose – The degree of corruption, among other things, indicates the non -implementation of laws, weak enforcement of legal sanctions and the existence of non-transparent economic transactions. Therefore, the expected change in reliability (faithful-representation resulting from the adoption of IAS/IFRS, does not depend solely on the adoption of IAS/IFRS but is also influenced by the degree of corruption in each country. The purpose of this paper is to examine whether the above statement is true. Design/methodology/approach – The data were taken from DataStream database and the sample period consists of listed companies of fifteen European countries that adopted IAS/IFRS mandatorily. The time horizon is 10 years, from 2000 until 2009. The period between 2000 and 2004 is defined as the period before the adoption, while the period between 2005 and 2009 is defined as the period after the adoption. The reliability/faithful representation of financial statements - as defined by the Conceptual Framework - is detected through regression analysis. Findings – The findings advocate that the adoption of IFRS/IAS seems to be not enough. It appears that the level of reliability of financial statements in every country does not depend solely on the adoption of IAS/IFRS but is also influenced by the degree of corruption in each country. Research limitations/implications – The models that are used for the measurement of reliability have as an independent variable the short-term accruals. Given that, the models fail to take into consideration accounting treatments that concern non-current assets/liabilities. Originality/value – The findings that are identified for counties with a high degree of corruption indicate a statistically significant reduction in reliability after the adoption of IAS/IFRS. These findings constitute a useful tool for the IASB and the European Commission as well as for the users of financial statements.

  20. Safety analysis of IFR fuel processing in the Argonne National Laboratory Fuel Cycle Facility

    International Nuclear Information System (INIS)

    Charak, I; Pedersen, D.R.; Forrester, R.J.; Phipps, R.D.

    1993-01-01

    The Integral Fast Reactor (IFR) concept developed by Argonne National Laboratory (ANL) includes on-site processing and recycling of discharged core and blanket fuel materials. The process is being demonstrated in the Fuel Cycle Facility (FCF) at ANL's Idaho site. This paper describes the safety analyses that were performed in support of the FCF program; the resulting safety analysis report was the vehicle used to secure authorization to operate the facility and carry out the program, which is now under way. This work also provided some insights into safety-related issues of a commercial IFR fuel processing facility. These are also discussed

  1. A next-generation reactor concept: The Integral Fast Reactor (IFR)

    Energy Technology Data Exchange (ETDEWEB)

    Chang, Y.I.

    1992-07-01

    The Integral Fast Reactor (IFR) is an advanced liquid metal reactor concept being developed at Argonne National Laboratory as reactor technology for the 21st century. It seeks to specifically exploit the inherent properties of liquid metal cooling and metallic fuel in a way that leads to substantial improvements in the characteristics of the complete reactor system, in particular passive safety and waste management. The IFR concept consists of four technical features: (1) liquid sodium cooling, (2) pool-type reactor configuration, (3) metallic fuel, and (4) fuel cycle closure based on pyroprocessing.

  2. A next-generation reactor concept: The Integral Fast Reactor (IFR)

    Energy Technology Data Exchange (ETDEWEB)

    Chang, Y.I.

    1992-01-01

    The Integral Fast Reactor (IFR) is an advanced liquid metal reactor concept being developed at Argonne National Laboratory as reactor technology for the 21st century. It seeks to specifically exploit the inherent properties of liquid metal cooling and metallic fuel in a way that leads to substantial improvements in the characteristics of the complete reactor system, in particular passive safety and waste management. The IFR concept consists of four technical features: (1) liquid sodium cooling, (2) pool-type reactor configuration, (3) metallic fuel, and (4) fuel cycle closure based on pyroprocessing.

  3. A next-generation reactor concept: The Integral Fast Reactor (IFR)

    International Nuclear Information System (INIS)

    Chang, Y.I.

    1992-01-01

    The Integral Fast Reactor (IFR) is an advanced liquid metal reactor concept being developed at Argonne National Laboratory as reactor technology for the 21st century. It seeks to specifically exploit the inherent properties of liquid metal cooling and metallic fuel in a way that leads to substantial improvements in the characteristics of the complete reactor system, in particular passive safety and waste management. The IFR concept consists of four technical features: (1) liquid sodium cooling, (2) pool-type reactor configuration, (3) metallic fuel, and (4) fuel cycle closure based on pyroprocessing

  4. Fair Value in the light of IFRS 13 «Fair Value Measurement»

    OpenAIRE

    V.V. Svitselska

    2015-01-01

    The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the shortcomings of the previous definition have been highlighted, the characteristic features and advantages of new definition from IFRS 13 «Fair Value Measurement» have been outlined. It has been proved that new interpretation of the concept of «fair v...

  5. REVENUE RELATED TO ORDINARY ACTIVITIES ACCORDING TO IFRS AND ROMANIAN REGULATIONS

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-05-01

    Full Text Available In this paper I present the differences and similarities between IFRS and Romanian GAAP regarding revenue, respectively between IAS 18 and other standards and MPF Order no. 3055 from 2009. A major problem is the recognition of revenue. In this matter IASB and Minister of Public Finance from Romania have similar, yet some different opinions. For example, IFRS has three revenue standards and four revenue interpretations. In the end I shall debate and investigate the convergence process and the similarities and differences between national and international provisions.

  6. Distal biceps brachii tendon repairs: a single-incision technique using a cortical button with interference screw versus a double-incision technique using suture fixation through bone tunnels.

    Science.gov (United States)

    Shields, Edward; Olsen, Joshua R; Williams, Richard B; Rouse, Lucien; Maloney, Michael; Voloshin, Ilya

    2015-05-01

    Distal biceps brachii tendon repairs performed with a tension slide technique using a cortical button (CB) and interference screw are stronger than those based on suture fixation through bone tunnels (BTs) in biomechanical studies. However, clinical comparison of these 2 techniques is lacking in the literature. To perform a clinical comparison of the single-incision CB and double-incision BT techniques. Cohort study; Level of evidence, 3. Distal biceps tendon ruptures repaired through either the single-incision CB or double-incision BT technique were retrospectively identified at a single institution. Patients>1 year out from surgery were assessed for range of motion, strength, and complications, and they completed a DASH questionnaire (Disabilities of the Arm, Shoulder, and Hand). Patients in the CB group (n=20) were older (52±9.5 vs 43.7±8.7 years; P=.008), had a shorter interval from surgery to evaluation (17.7±5 vs 30.8±16.5 months; P=.001), and were less likely to smoke (0% vs 28.5%; P=.02) compared with the BT patients (n=21). DASH scores were similar between groups (4.46±4.4 [CB] vs 5.7±7.5 [BT]; P=.65). Multivariate analysis revealed no differences in range of motion or strength between groups. More CB patients (30%; n=6) experienced a complication compared with those in the BT group (4.8%; n=1) (P=.04), and these complications were predominantly paresthesias of the superficial radial nerve that did not resolve. There were no reoperations or repair failures in either group. Both the single-incision CB and double-incision BT techniques provided excellent clinical results. Complications were more common in the single-incision CB group and most commonly involved paresthesias of the superficial radial nerve. © 2015 The Author(s).

  7. Two-photon quantum interference in a Michelson interferometer

    International Nuclear Information System (INIS)

    Odate, Satoru; Wang Haibo; Kobayashi, Takayoshi

    2005-01-01

    We have observed two-photon quantum interference in a Michelson interferometer. For the first time, we experimentally demonstrated two-photon quantum interference patterns, which show the transition from nonsubwavelength interference fringes to the general subwavelength interference. At the same time, a photon bunching effect was also shown by a postselection. The |1, 1> state with a single photon in a mode corresponding to each arm of the interferometer was exclusively postselected by using path difference between two arms

  8. Glycosyl-Phosphatidylinositol-Anchored Anti-HIV Env Single-Chain Variable Fragments Interfere with HIV-1 Env Processing and Viral Infectivity.

    Science.gov (United States)

    Misra, Anisha; Gleeson, Emile; Wang, Weiming; Ye, Chaobaihui; Zhou, Paul; Kimata, Jason T

    2018-04-01

    In previous studies, we demonstrated that single-chain variable fragments (scFvs) from anti-human immunodeficiency virus (HIV) Env monoclonal antibodies act as entry inhibitors when tethered to the surface of target cells by a glycosyl-phosphatidylinositol (GPI) anchor. Interestingly, even if a virus escapes inhibition at entry, its replication is ultimately controlled. We hypothesized that in addition to functioning as entry inhibitors, anti-HIV GPI-scFvs may also interact with Env in an infected cell, thereby interfering with the infectivity of newly produced virions. Here, we show that expression of the anti-HIV Env GPI-scFvs in virus-producing cells reduced the release of HIV from cells 5- to 22-fold, and infectivity of the virions that were released was inhibited by 74% to 99%. Additionally, anti-HIV Env GPI-scFv X5 inhibited virion production and infectivity after latency reactivation and blocked transmitter/founder virus production and infectivity in primary CD4 + T cells. In contrast, simian immunodeficiency virus (SIV) production and infectivity were not affected by the anti-HIV Env GPI-scFvs. Loss of infectivity of HIV was associated with a reduction in the amount of virion-associated Env gp120. Interestingly, an analysis of Env expression in cell lysates demonstrated that the anti-Env GPI-scFvs interfered with processing of Env gp160 precursors in cells. These data indicate that GPI-scFvs can inhibit Env processing and function, thereby restricting production and infectivity of newly synthesized HIV. Anti-Env GPI-scFvs therefore appear to be unique anti-HIV molecules as they derive their potent inhibitory activity by interfering with both early (receptor binding/entry) and late (Env processing and incorporation into virions) stages of the HIV life cycle. IMPORTANCE The restoration of immune function and persistence of CD4 + T cells in HIV-1-infected individuals without antiretroviral therapy requires a way to increase resistance of CD4 + T cells to

  9. Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

    Science.gov (United States)

    Alzeban, Abdulaziz

    2016-01-01

    Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

  10. Fair Value in the light of IFRS 13 «Fair Value Measurement»

    Directory of Open Access Journals (Sweden)

    V.V. Svitselska

    2015-03-01

    Full Text Available The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the shortcomings of the previous definition have been highlighted, the characteristic features and advantages of new definition from IFRS 13 «Fair Value Measurement» have been outlined. It has been proved that new interpretation of the concept of «fair value» is narrower and more accurate than the previous, it clarifies the subject matter, subjects of transactions, as well as the date of its execution. The scheme of estimation at fair value as well as model of fair value determination according to IFRS 13 «Fair Value Measurement» has been presented. Methods of measurement at fair value and the fair value hierarchy have been researched. Some disadvantages of provisions of IFRS 13 «Fair Value Measurement» on the basis of its analysis have been highlighted, uncertainty is essential among them in which fair value should be applied.

  11. Empirical Investigation into the Determinants of Compliance with IFRS 7 Disclosure Requirements

    Directory of Open Access Journals (Sweden)

    Atanasko Atanasovski

    2015-04-01

    Full Text Available The purpose of this paper is to assess the quality of disclosures related to financial instruments provided in annual financial statements of Macedonian listed companies and empirically investigate factors that have the potential to influence the quality of these disclosures in accordance with IFRS 7 requirements. Based on the postulates and the results of the empirical investigations of prior IAS compliance studies I have constructed a disclosure index for each listed company and performed regression analysis with independent variables representing some characteristics of listed companies investigated, such as their size, industry, type of auditor engaged, ownership concentration, profitability and leverage. My regression analysis results supported the conclusion that the level of compliance with IFRS 7 requirements is related to the type of auditor engaged and ownership concentration in investigated companies. The results of my research will contribute the large body of empirical studies on IFRS disclosure and compliance, providing evidence from South- East European Transitional Economy that adopted IFRS as national financial reporting framework.

  12. Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research

    Directory of Open Access Journals (Sweden)

    Procházka David

    2017-03-01

    Full Text Available The paper reviews recent literature on the specifics of adoption of International Financial Reporting Standards (IFRS by the new EU members from the Central and Eastern Europe. Despite being members of the EU or OECD, the transition to a standard developed economy has not yet finished. The first part of the paper presents macroeconomic statistics and capital market data, which underline a unique economic structure of the region (relative unimportance of capital markets for raising capital, strong dependence on foreign direct investments combined with the lacks in institutional environment. Under such conditions, the economic consequences of IFRS adoption can be unpredictable and adverse. The second part of the paper analyses the reflection of specifics of the IFRS adoption in the CEE region in research studies covered by the Thomson Reuters’ Web of Science database. The analysis reveals (a cross-country disproportion in the research coverage of the area; (b relatively low coverage of the IFRS research focusing on these transition countries in top journals.

  13. The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands

    NARCIS (Netherlands)

    A. de Jong (Abe); M. Rosellón (Miguel); P. Verwijmeren (Patrick)

    2006-01-01

    textabstractThe consequences of international accounting standards are likely to reach beyond the impact on financial statements. This paper demonstrates one of the economic implications of international standards. We focus on the impact of the IFRS regulation on preference shares (IAS 32) in the

  14. The Impact of Applying the IFRS Accounting Rules on the Business Environment

    Directory of Open Access Journals (Sweden)

    Diana Andreea Trăistaru

    2016-01-01

    A slow progress and repeated delays have helped IAS 39 remain relevant for a periodlonger than initially foreseen and this trend shall remain in place until IFRS 9 isimplemented. This shows the ever growing importance of the topics and approachesdiscussed in this study.

  15. De wijziging van IFRS inzake pensioenen en de invloed daarvan op de jaarrekening (2)

    NARCIS (Netherlands)

    Arnold, Coen; van Santen, Gerard

    2014-01-01

    The research and article are an update of the 2012 research and describes the impact of the IFRS changes in employee benefit accounting on the 2014 financial statements. Among others it analyses to which extent the simulated/expected impact of the changes in IAS 19 in 2012 turned out in the 2014

  16. De invloed van IFRS 16 leases op de jaarrekening van lessees

    NARCIS (Netherlands)

    Arnold, Coen; Tahtah, Jay

    2017-01-01

    The article describes the outcome of a research (simulation) to the impact of new lease accounting rules to the 2016 financial statements of companies of the AEX- and AMX-index. In deze bijdrage wordt verslag gedaan van de verwachte gevolgen van IFRS 16 Leases voor lessees op de jaarrekening over

  17. State of the art of the KFUE and IfR radioactivity measurement systems

    International Nuclear Information System (INIS)

    Faleschini, H.; Mozer, W.

    1992-01-01

    A brief account is given of the KFUe and IfR measurement systems (Kernreaktor-FernUeberwachungssystem - nuclear reactor telemonitoring system/Immissionsmessnetz fuer Radioaktivitaet - radioactive-contamination monitoring system) operated by Bayerisches Landesamt fuer Umweltschutz (LfU). The corresponding measuring instruments and measuring points are described. (BBR) [de

  18. Mass tracking and material accounting in the integral fast reactor (IFR)

    International Nuclear Information System (INIS)

    Orechwa, Y.; Adams, C.H.; White, A.M.

    1991-01-01

    This paper reports on the Integral Fast Reactor (IFR) which is a generic advanced liquid metal cooled reactor concept being developed at Argonne National Laboratory. There are a number of technical features of the IFR which contribute to its potential as a next-generation reactor. These are associated with large safety margins with regard to off-normal events involving the heat transport system, and the use of metallic fuel which makes possible the utilization of innovative fuel cycle processes. The latter feature permits fuel cycle closure with compact, low-cost reprocessing facilities, collocated with the reactor plant. These primary features are being demonstrated in the facilities at ANL-West, utilizing Experimental Breeder Reactor II and the associated Fuel Cycle Facility (FCF) as an IFR prototype. The demonstration of this IFR prototype includes the design and implementation of the Mass-tracking System (MTG). In this system, data from the operations of the FCF, including weights and batch-process parameters, are collected and maintained by the MTG running on distributed workstations

  19. The IFR Online Detector Control system at the BaBar Experiment

    International Nuclear Information System (INIS)

    Paolucci, Pierluigi

    1999-01-01

    The Instrumented Flux Return (IFR)[1] is one of the five subdetectors of the BaBar[2] experiment on the PEP II accelerator at SLAC. The IFR consists of 774 Resistive Plate Chamber (RPC) detectors, covering an area of about 2,000 m 2 and equipped with 3,000 Front-end Electronic Cards (FEC) reading about 50,000 channels (readout strips). The first aim of a B-factory experiment is to run continuously without any interruption and then the Detector Control system plays a very important role in order to reduce the dead-time due to the hardware problems. The I.N.F.N. group of Naples has designed and built the IFR Online Detector Control System (IODC)[3] in order to control and monitor the operation of this large number of detectors and of all the IFR subsystems: High Voltage, Low Voltage, Gas system, Trigger and DAQ crates. The IODC consists of 8 custom DAQ stations, placed around the detector and one central DAQ station based on VME technology and placed in electronic house. The IODC use VxWorks and EPICS to implement slow control data flow of about 2500 hardware channels and to develop part of the readout module consisting in about 3500 records. EPICS is interfaced with the BaBar Run Control through the Component Proxy and with the BaBar database (Objectivity) through the Archiver and KeyLookup processes

  20. The integral fast reactor (IFR) concept: Physics of operation and safety

    International Nuclear Information System (INIS)

    Wade, D.C.; Chang, Y.I.

    1987-01-01

    The IFR concept employs a pool layout, a U/Pu/Zr metal alloy fuel and a closed fuel cycle based on pyrometallurgical reprocessing and injection casting refabrication. The reactor physics issues of designing for inherent safety and for a closed fissile self-sufficient integral fuel cycle with uranium startup and potential actinide transmutation are discussed

  1. Stock market synchronicity: an alternative approach to assessing the information impact of Australian IFRS

    NARCIS (Netherlands)

    Bissessur, S.; Hodgson, A.

    2012-01-01

    How has the mandatory adoption in 2005 of International Financial Reporting Standards in (IFRS) affected information flow for investors in Australia? This paper investigates impact by examining synchronicity issues. Morck et al. (2000) label the degree to which stock prices depend upon market and

  2. A Principles-Based Approach to Teaching International Financial Reporting Standards (IFRS)

    Science.gov (United States)

    Persons, Obeua

    2014-01-01

    This article discusses the principles-based approach that emphasizes a "why" question by using the International Accounting Standards Board (IASB) "Conceptual Framework for Financial Reporting" to question and understand the basis for specific differences between IFRS and U.S. generally accepted accounting principles (U.S.…

  3. The integral fast reactor (IFR) concept: physics of operation and safety

    International Nuclear Information System (INIS)

    Wade, D.C.; Chang, Y.I.

    1987-01-01

    The IFR concept employs a pool layout, a U/Pu/Zr metal alloy fuel and a closed fuel cycle based on pyrometallurgical reprocessing and injection casting refabrication. The reactor physics issues of designing for inherent safety and for a closed fissile self-sufficient integral fuel cycle with uranium startup and potential actinide transmutation are discussed

  4. Mass tracking and material accounting in the Integral Fast Reactor (IFR)

    International Nuclear Information System (INIS)

    Orechwa, Y.; Adams, C.H.; White, A.M.

    1991-01-01

    The Integral Fast Reactor (IFR) is a generic advanced liquid metal cooled reactor concept being developed at Argonne National Laboratory (ANL). There are a number of technical features of the IFR which contribute to its potential as a next-generation reactor. These are associated with large safety margins with regard to off-normal events involving the heat transport system, and the use of metallic fuel which makes possible the utilization of innovative fuel cycle processes. The latter feature permits fuel cycle closure the compact, low-cost reprocessing facilities, collocated with the reactor plant. These primary features are being demonstrated in the facilities at ANL-West, utilizing Experimental Breeder Reactor 2 and the associated Fuel Cycle Facility (FCF) as an IFR prototype. The demonstration of this IFR prototype includes the design and implementation of the Mass-Tracking System (MTG). In this system, data from the operations of the FCF, including weights and batch-process parameters, are collected and maintained by the MTG running on distributed workstations. The components of the MTG System include: (1) an Oracle database manager with a Fortran interface, (2) a set of MTG ''Tasks'' which collect, manipulate and report data, (3) a set of MTG ''Terminal Sessions'' which provide some interactive control of the Tasks, and (4) a set of servers which manage the Tasks and which provide the communications link between the MTG System and Operator Control Stations, which control process equipment and monitoring devices within the FCF

  5. 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.

  6. 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...

  7. Dark Matter Interference

    DEFF Research Database (Denmark)

    Del Nobile, Eugenio; Kouvaris, Christoforos; Sannino, Francesco

    2012-01-01

    We study different patterns of interference in WIMP-nuclei elastic scattering that can accommodate the DAMA and CoGeNT experiments via an isospin violating ratio $f_n/f_p=-0.71$. We study interference between the following pairs of mediators: Z and Z', Z' and Higgs, and two Higgs fields. We show ...

  8. Perception of Preparers and Auditors on New Revenue Recognition Standard (IFRS 15: Evidence From Egypt

    Directory of Open Access Journals (Sweden)

    Amr M. Khamis

    2016-10-01

    Full Text Available In May 2014, the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606 Revenue from Contracts with Customers, that sets out the principles for when revenue should be recognized and how it should be measured, together with related disclosures and will replace the all current revenue standards in IFRS and US.GAAP. Although the actual implementation is still in the future, now is the time for all preparers, auditors and users of financial statement to understanding of the new recognition and disclosure requirements and prepare to implement them, because the new provisions of IFRS 15 will impact in all entities in all industries, but the extent of the impact can vary significantly. This paper test the perception of Egyptian preparers and auditors on IFRS 15, we focus on the level of familiarity, standard clarity and ease of application across different business sectors in Egypt. The final sample of the study consisted of 31 auditors and 34 preparers (which consist of chief accountants, account executives and etc., a majority of the participants (88.3% were from local accounting firms or Listed companies operating in various business sectors. Both the auditors and preparers are experienced accountants with mean years of experience of 7.6 and 8.56 years respectively. We find that generally Egyptian accountants and auditors surveyed are still not ready to adopt and did not have sufficient knowledge about IFRS15, as well as, they afraid of the new revenue recognition requirement (which increased discretion and professional judgment in revenue recognition and its potential impact on different industries.

  9. Progress and status of the integral fast reactor (IFR) fuel cycle development

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1993-01-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions. The Integral Fast Reactor (IFR) fuel cycle, is based on the use of a metallic fuel alloy (U-Pu-Zr) that permits use of an innovative method for processing of spent fuel. This method, a combination of pyrometallurgical and electrochemical processes, has been termed pyroprocessing. It offers the advantages of a simple, compact processing system and limited volumes of stabilized high-level wastes. This translates to an economically viable system that is likely to receive favorable public response, particularly when combined with the other attributes of the Integral Fast Reactor. Substantial progress has been made in the development of the IFR pyroprocessing method. A comprehensive demonstration of the process will soon begin at the Argonne National Laboratory Idaho site, using spent fuel from the EBR-II reactor. An important advantage of the IFR is its ability to recycle fuel in the process of power generation, extending fuel resources by a considerable amount and assuring the continued viability of nuclear power stations by reducing dependence on external fuel supplies. Pyroprocessing is the means whereby the recycle process is accomplished. It can also be applied to the recovery of fuel constituents from spent fuel generated in the process of operation of conventional light water reactor power plants, offering the means to recover the valuable fuel resources remaining in that material

  10. ABOUT THE FINANCIAL REPORTING ON THE CAPITAL MARKETS IN THE EUROPEAN UNION: REQUIREMENTS OF USING THE IFRS AND THE EQUIVALENCE OF THIRD COUNTRY ACCOUNTING STANDARDS

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2013-12-01

    Full Text Available The need to build a single European market and to ensure the competitiveness of the community capital markets led to the involvement of European Union in the convergence process taking place on a global level in the realm of financial reporting. This paper is a study on financial reporting for the capital markets in the European Union by analyzing the accounting standards that need to be applied. Specifically, this paper highlights a number of issues concerning: the adoption of IAS / IFRS in the European Union and their compulsory aspect in preparing the consolidated financial statements for the companies listed on a regulated market; the requirement’s extension of using the IFRSs adopted in the European Union to the issuers of certain third countries involving a public offer of securities in European Union or performing transactions with securities on a community regulated market; the establish of a mechanism for the determination of equivalence of certain third country accounting standards with IFRSs in force at European level and, consequently, the possibility of using by some third country issuers, in preparing the consolidated financial statements submitted to the European markets, recognized national standards as equivalent to adopted IFRS.

  11. Dlouhodobý hmotný majetek dle IAS/IFRS a českých předpisů/Fixed Assets according to IAS/IFRS and Czech Legislation

    OpenAIRE

    Sladká, Ludmila

    2009-01-01

    Diploma paper deals with questions of the tangible assets. The first chapter contains determination of the tangible assets and its measurement in term of generally accepted acccounting principles and analyses the depreciation policies. The second chapter focus on the tangible assets in term of International financial reporting standards (IAS/IFRS) especially according to IAS 16 Property, plants and equipment and IFRS 5 Non-current assets held for sale and discontinued operations. The third ch...

  12. Assessment of business subsidiary operations and consolidated financial statements through a common global accounting language, IFRS vs. GAAP

    Directory of Open Access Journals (Sweden)

    Paul J. Lee

    2015-08-01

    Full Text Available The focus of this paper is to provide a comprehensive overview of financial accounting as it relates to business combinations.  Additionally, comparisons have been made with regard to International Financial Reporting Standards (IFRS and United States Generally Accepted Accounting Principles (US GAAP.  Inclination for the research is based upon the study of IFRS and US GAAP separately at the collegiate level, having a solid understanding of full consolidation under US GAAP, and the desire to learn more about full consolidation under IFRS.   Due to convergence of IFRS with US GAAP on many levels of accounting practices, the overview of full consolidation and logic behind such convergences proves significant in determining usefulness and impact of provided financial data.

  13. A fair disclosure of fair value? How IFRS 13 affects fair value disclosure quality for investment properties in Europe

    OpenAIRE

    Carneiro Holanda, Camila; Magnusson, Lisa

    2015-01-01

    IFRS 13 had its mandatory implementation in January 1st, 2013. The new accounting standard, which represents one step closer to the harmonization between U.S. GAAP and IFRS, aims to eliminate inconsistencies in fair value measurement and its related disclosures through the introduction of new reporting requirements, specifically for assets and liabilities with no active markets. Although these demands also encompass information concerning financial instruments, our focus laid on the disclosur...

  14. IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?

    OpenAIRE

    Henselmann, Klaus; Roos, Benjamin

    2009-01-01

    The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published July 9, 2009, could be an interesting option for the consolidated financial statements of small and medium-sized entities (SMEs) in Germany. Background is the intention of the IASB to give SMEs an attractive alternative in accounting according to international standards. For this reason the analysis includes a comparison of the sections of the IFRS for SMEs ...

  15. Roadmap to Future Mandatory Application of IFRS in Japan:from the Perspective of Financial Statements Preparers

    OpenAIRE

    Yao, Jun; Koga, Chitoshi

    2009-01-01

    After ten years' efforts on producing high-quality accounting standards which can represent Japanese style of business activities and on exploring its own way to converge with global financial reporting standards, Japan makes a major step forward towards adopting International Financial Reporting Standards (IFRS) by publish the Interim IFRS Roadmap. This shows a stance for acceptance of adoption. However, there are still quite a lot issues to be taken into consideration before the last determ...

  16. Earnings persistence and value relevance with the adoption of IFRS: a study of companies in GLENIF countries

    Directory of Open Access Journals (Sweden)

    Antônio Carlos Brunozi Júnior

    2017-09-01

    Full Text Available The apparent expansion of IFRS internationally promoted literature interests in analyzing their impact on the earnings quality. In these associations, research indicated setbacks in empirical findings with these dilemmas more pronounced in studies of companies from developing countries. Therefore, in this study, we investigated, from the economic and institutional perspectives, if the IFRS affected the persistence and the value relevance of financial results of companies in GLENIF countries. To test these predictions, the survey included 563 companies from Argentina, Brazil, Chile, Colombia, Mexico and Peru from 2003 to 2014. With the application of models of Easton and Harris (1991; Ohlson (1995, Sloan (1996; Burgstahler and Dichev (1997 and Pincus, Venkatachalam and Rajgopal (2007 employed the regression panel data. The results showed a partial acceptance of the hypothesis. The accounting data were more relevant after the implementation of IFRS, while only Argentina, Colombia and Mexico showed the most persistent financial results. In comments on the preliminary adoption of IFRS, the financial results of companies in the countries were more persistent in adopting for a longer period these standards, as opposed to the value relevance, there were no significant differences after IFRS. In summary, this study found that the IFRS alone are not institutional factors to fully improve the quality of accounting results in developing countries.

  17. Collectivity from interference

    Science.gov (United States)

    Blok, Boris; Jäkel, Christian D.; Strikman, Mark; Wiedemann, Urs Achim

    2017-12-01

    In hadronic collisions, interference between different production channels affects momentum distributions of multi-particle final states. As this QCD interference does not depend on the strong coupling constant α s , it is part of the no-interaction baseline that needs to be controlled prior to searching for other manifestations of collective dynamics, e.g., in the analysis of azimuthal anisostropy coefficients v n at the LHC. Here, we introduce a model that is based on the QCD theory of multi-parton interactions and that allows one to study interference effects in the production of m particles in hadronic collisions with N parton-parton interactions ("sources"). In an expansion in powers of 1/( N c 2 - 1) and to leading order in the number of sources N , we calculate interference effects in the m-particle spectra and we determine from them the second and fourth order cumulant momentum anisotropies v n {2} and v n {4}. Without invoking any azimuthal asymmetry and any density dependent non-linear dynamics in the incoming state, and without invoking any interaction in the final state, we find that QCD interference alone can give rise to values for v n {2} and v n {4}, n even, that persist unattenuated for increasing number of sources, that may increase with increasing multiplicity and that agree with measurements in proton-proton (pp) collisions in terms of the order of magnitude of the signal and the approximate shape of the transverse momentum dependence. We further find that the non-abelian features of QCD interference can give rise to odd harmonic anisotropies. These findings indicate that the no-interaction baseline including QCD interference effects can make a sizeable if not dominant contribution to the measured v n coefficients in pp collisions. Prospects for analyzing QCD interference contributions further and their possible relevance for proton-nucleus and nucleus-nucleus collisions are discussed shortly.

  18. Interpretasi Investor Non-Profesional Atas Implementasi International Financial Reporting Standard (IFRS) 8 Dan Pernyataan Standar Akuntansi Keuangan (PSAK) 5 Dalam Perspektif Framing Information

    OpenAIRE

    Suryandari, Erni; Arisanti, Imelda Puspita

    2017-01-01

    This study attemps to determines the effects of variable implementation of IFRS 8 which differs in IFRS 8 positive frame, IFRS 8 negative frame, PSAK 5 positive frame, and PSAK 5 negative frame toward non profesional investor's interpretation. This experiment study is an experiment with factorial design 2x2 between subject. The subject is 120 participants from accounting undergraduate students of Muhammadiyah Yogyakarta University as a subtitute of non professional investors. Data analysis us...

  19. Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands

    OpenAIRE

    Kager, Rebekka; Niemann, Rainer

    2011-01-01

    The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes. In order to quantify the effect of an IFRS-based taxation on corporate tax burdens in different EU member states, we estimate firms' tax equity using notes on income taxes in IFRS financial statements of companies listed in Austria, Germany, and the Netherlands. The difference between estimated ta...

  20. IFRS 3 - Enlightening the world of Acquisitions : A study of IFRS 3, IAS 36 & IAS 38's impact on companies financial statements and their acquisition process

    OpenAIRE

    Carlström, Anders; Persson, Tommy

    2006-01-01

    Purpose: The purpose with this thesis is to describe and analyze how the new interna-tionally harmonized accounting standards IFRS 3, IAS 36 & IAS 38 affect the financial statements of companies listed on the Stockholm Stock Exchange and if the new rules have an impact on these firms acquisition practice. Method: The sample frame of this thesis constitutes of the A-list and the O-list’s Attract 40 of the Stockholm Stock Exchange. From these lists a random sample of 30 compa-nies has been ...

  1. The impact of IFRS on ratios of listed and new listed companies of Athens Exchange

    Directory of Open Access Journals (Sweden)

    Balios Dimitrios

    2013-07-01

    Full Text Available In this study we are researching the effect of the implementation of International Financial Reporting Standards (IFRS on financial ratios of listed companies of Athens Exchange (AE. Emphasis is given to the differences between Greek Accounting Standards (GAS and IFRS and their impact on the calculation of financial ratios which are based on financial statements prepared in accordance with the first or the second accounting standard. Therefore, the study was applied to two samples of companies. The first sample includes companies that have been listed in AE for years and the second sample includes companies that have recently been listed in AE. Considering the particular characteristics of each group of companies, we are examining the probability of quantitative differentiations in financial ratios due to the transition from the one accounting standard to the other. The results of the research results showed that both samples of companies, when not influenced by other factors, do not have significant differences in their behavior.

  2. Does IFRS Detract from Social Disclosure in Corporate Annual Report and Accounts? Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Arthur Joseph Avwokeni

    2016-10-01

    Full Text Available This study examines compliance with the corporate social disclosure requirement of the United Nations and whether their voluntary declaration by the International Accounting Standards Board detracts from compliance. Qualitative, financial and non-financial disclosures, based on core indicators developed by the United Nations Conference on Trade, Aid and Development, were garnered from financial statements prepared before and after IFRS adoption. Overall, corporate social disclosure on employment creation and labour practices; welfare, health and safety; and environment, improve during the IFRS regime. This improvement is associated with size of the firm, not audit identity, ownership or capital structure. This finding provides evidence to clinch anecdotal claims that even in the absence of laws some agents would still operate to meet the information needs of their principals; however, in line with organization theory, policies are needed to guide the actions of man, including the learning organization.

  3. IFRS 9 implementation in banks and macroeconomic scenarios: Some methodological aspects

    Directory of Open Access Journals (Sweden)

    Brković Milan

    2017-01-01

    Full Text Available The International Financial Reporting Standard 9 - IFRS is another one in the series of global level initiatives undertaken with a view to fixing the consequences of the global economic and financial crisis, and preventing the future negative developments caused by inadequate recognition and presentation of credit losses on the part of banks. The IFRS 9 also represents a significant shift in relation to traditional accounting, given that it introduced the concept of expected credit losses to replace the concept of occurred credit losses. This task cannot be fulfilled by the traditional and conservative accounting without involving the macroeconomic assessment models, i.e. macroeconomic scenarios. This paper aims to highlight some specific methodological rudiments in macroeconomic analyses and forecasts as inputs for the accounting recognition and presentation of expected credit losses.

  4. Physics studies of weapons plutonium disposition in the IFR closed fuel cycle

    International Nuclear Information System (INIS)

    Hill, R.N.; Wade, D.C.; Liaw, J.R.; Fujita, E.K.

    1994-01-01

    The core performance impact of weapons plutonium introduction into the IFR closed fuel cycle is investigated by comparing three disposition scenarios: a power production mode, a moderate destruction mode, and a maximum destruction mode all at a constant heat rating of 840 MWt. For each scenario, two fuel cycle models are evaluated: cores using weapons material as the sole source of transuranics in a once-through mode, and recycle corns using weapons material only as required for a make-up feed. Calculated results include mass flows, detailed isotopic distributions, neutronic performance characteristics, and reactivity feedback coefficients. In general, it is shown that weapons plutonium feed does not have an adverse impact on IFR core performance characteristics

  5. The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context

    Directory of Open Access Journals (Sweden)

    Tudor Liviu-ALexandru

    2017-01-01

    Full Text Available The purpose of this paper is to analyze the scientific literature dedicated to IFRS implementation process in order to recognize and understand the impact of the norms related to the quality of the information presented in financial statements. The research methodology used for this purpose is based on an analysis of 24 academic papers published between 2000 and 2015, available on international scientific databases such as: Emerald, ScienceDirect, ProQuest and SSRN. The review presents the economic consequences of the quality accounting improvement as a result of the adoption of IFRS norms. In the same time, the disclosure of the information represents a significant role in lowering the cost of equity regarding the company’s economic level.

  6. The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption

    Directory of Open Access Journals (Sweden)

    Sulhani Sulhani

    2015-12-01

    Full Text Available Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013. The data were analyzed by using Kruskal-Wallis test and Wilcoxon test. The results showed that financial statement with the same accounting standards and audited by the same big 4 auditors, subject to the same audit style, are more likely to have comparable dis-cretionary accruals than financial statement audited by different Big 4 firms with different styles. By comparable, it means that different financial statements in the same industry and the same accounting standard will have more similar discre-tionary accruals.

  7. IFRS-TILINPÄÄTÖSSTANDARDIT YKSITYISEN OSAKEYHTIÖN NÄKÖKULMASTA

    OpenAIRE

    Hassinen, Tiina

    2008-01-01

    Opinnäytetyön tarkoituksena on perehtyä siihen, mitä IFRS-tilinpäätösstandardit ovat ja miten ne vaikuttavat kirjanpitoon ja tilinpäätökseen. Tavoitteena on käsitellä tiivistetysti yksityisen osakeyhtiön tilinpäätökseen ja kirjanpitoon vaikuttavat standardit. Vertailukohtana on käytetty suomalaista tilinpäätöskäytäntöä. Opinnäytetyön alussa käsitellään IFRS-standardeja yleisellä tasolla, standardeihin liittyviä käsitteitä, standardien tuloa Suomeen ja syitä, jotka ovat vaikuttanee...

  8. Revaluasi Inventory dengan Menu Standard pada SAP-B1 Sesuaikah dengan IFRS

    Directory of Open Access Journals (Sweden)

    Eka Novianti

    2011-05-01

    Full Text Available Some available standard modules in SAP-B1 can be adapted for changes in accounting rules and regulations. One is the Inventory Revaluation menu of Inventory module. Users can use the menu to make Inventory value adjustments of value in SAP-B1, to be consistent with the values that must be presented in the financial statements. Based on the flexibility provided by SAP-B1menu, should not be too difficult for users of SAP-B1 to manage accounting transactions based on accounting rules that apply today, IFRS. IFRS requirements on inventory adjustment transactions with a value of SAP-B1 could be done more easily.

  9. A review of compatibility of IFR fuel and austenitic stainless steel

    International Nuclear Information System (INIS)

    Keiser, D.D. Jr.

    1996-01-01

    Interdiffusion experiments have been conducted to investigate the compatibility of various austenitic stainless steels with U-Pu-Zr alloys, which are alloys to be employed as fuel for the Integral Fast Reactor being developed by Argonne National Laboratory. These tests have also studied the compatibility of austenitic stainless steels with fission products, like the minor actinides (Np and Am) and lanthanides (Ce and Nd), that are generated during the fission process in an IFR. This paper compares the results of these investigations in the context of fuel-cladding compatibility in IFR fuel elements, specifically focusing on the relative Interdiffusion behavior of the components and the types of phases that develop based on binary phase diagrams. Results of Interdiffusion tests are assessed in the light of observations derived from post-test examinations of actual irradiated fuel elements

  10. Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Pasca Konvergensi IFRS

    Directory of Open Access Journals (Sweden)

    Isna Fauziah

    2016-01-01

    Full Text Available The proportion of independent commissioners and the number of audit committee meeting. Data analysis method used is descriptive analysis method and hypothesis testing. The result in this study showed the average level of mandatory disclosure compliance after convergence of IFRS in statement comprehensive income is 59.73%. The result showed that corporate governance mechanism simultaneously affect the level of compliance with mandatory disclosure after convergence of IFRS. Meanwhile corporate governance mechanism variables that affect compliance are the managerial ownership, institutional ownership and the proportion of independent commissioners. Other variable that no affect is the numbers of audit committee meeting.DOI: 10.15408/ess.v5i2.2349

  11. Benefits and costs of IFRS implementation in the opinion of Polish certified auditors

    Directory of Open Access Journals (Sweden)

    Anna Karmańska

    2017-12-01

    Full Text Available The article presents the results of a survey conducted among a carefully selected group of Polish certified auditors. The purpose of the study was to determine whether auditors, during the audit of financial state- ments, perceive certain costs and benefits resulting from the fact that the audited statements were pre- pared in accordance with IFRS. This survey was undertaken to demonstrate that the cost-benefit analysis of IFRS, after more than a decade of their use in Polish practice, could provide important observations for future legislative changes in this area. The study shows that, thanks to the implementation of IFRSs, auditors gain the benefit of lower audit workloads. At the same time, however, they identify six reasons why the audit process is prolonged, requiring special organization, prior special preparation and, as a result, higher auditing costs

  12. Plans for the development of the IFR [Integral Fast Reactor] fuel cycle

    International Nuclear Information System (INIS)

    Johnson, T.R.

    1986-01-01

    The Integral Fast Reactor (IFR) is a concept for a self-contained facility in which several sodium-cooled fast reactors of moderate size are located at the same site along with complete fuel-recycle and waste-treatment facilities. After the initial core loading with enriched uranium or plutonium, only natural or depleted uranium is shipped to the plant, and only wastes in final disposal forms are shipped out. The reactors have driver and blanket fuels of uranium-plutonium-zirconium alloys in stainless steel cladding. The use of metal alloy fuels is central to the IFR concept, contributing to the inherent safety of the reactor, the ease of reprocessing, and the relatively low capital and operating costs. Discharged fuels are recovered in a pyrochemical process that consists of two basic steps: an electrolytic process to separate fission products from actinides, and halide slagging to separate plutonium from uranium

  13. Novelizace koncepčního rámce IFRS

    OpenAIRE

    Šantrůček, Martin

    2017-01-01

    This thesis deals with current amendment of the International Financial Reporting Standards Conceptual Framework. This Amendment is one of the most awaited projects of the International Accounting Standards Board for the year 2017. Conceptual Framework serves as a basic ideological basis and theoretical premise for the creation of the accounting standards. Consistence between Conceptual Framework and IFRS and being up to date are the key factors for the whole system to work properly. This the...

  14. SEBUAH KESENJANGAN IMPLEMENTASI INTERNATIONAL FINANCIAL REPORTING STANDARS (IFRS), ANTARA TEORI, PRAKTIK DAN RISET PADA PERGURUAN TINGGI

    OpenAIRE

    Saifhul Anuar Syahdan; Safriansyah Safriansyah; Lisandri Lisandri

    2017-01-01

    Development of accounting theory is a way of theory, practice and research. Three aspects of the accounting development is an integrated whole, which would form a logical reasoning embodied in engineering financial reporting to become a Conceptual Framework. In practical terms, the adoption of IFRS is not an option for Indonesia, but must, in the hope, foreign investment will continue to enter or even increased and we are not isolated in the international arena. Nobes ( 2010) in his book stat...

  15. Darstellung und Anwendung eines Bewertungsmodells im Rahmen des Controllings unter Beachtung der IAS/IFRS

    OpenAIRE

    Volkmann, Sebastian

    2005-01-01

    Die zunehmende Etablierung des Shareholder Value-Gedankens in Europa, die Rechnungslegung nach IAS/IFRS in Kombination mit der Forderung nach Konvergenz des internen sowie des externen Rechnungswesens erfordern die vertiefte Kapitalmarktorientierung von Unternehmen. Entsprechend werden in dieser Arbeit Ansätze diskutiert, die wertorientierte Unternehmensführung mit Hilfe eines Bewertungsmodells zu unterstützen, um Implementierungslücken auf Ebene des Konzern- oder Geschäftsbereichscontrolling...

  16. ACCOUNTING TREATMENT FOR R&D ACTIVITIES IN ACCORDANCE WITH IFRS AND ROMANIAN LEGISLATION

    OpenAIRE

    Iuliana Oana MIHAI; Camelia MIHALCIUC; Cosmin MIHAI

    2011-01-01

    In this paper, we will consider the accounting treatment of research and development expenses as operating expenses or intangible assets. The treatment of R&D activities has been a subject of particular controversy internationally. While there is general (but not universal) agreement that research does not give rise to intangible values that can be recognized as assets, there still a disagreement as to whether development may do so subject of to certain criteria. IFRS/IAS does not contain any...

  17. Rozdíly ve výkaznictví mezi CAS a IFRS

    OpenAIRE

    Zacharová, Dita

    2009-01-01

    The work deals with the adoption of the International Financial Reporting Standards (IFRS) by the companies, with the theory of the conversion of financial statements prepared in accordance with Czech legislation to the financial statements being in accordance with IRFS and the work also provides an overview of the most significant differences between the two treatments. The differences in selected areas covered by their own standards are described in detail to illustrate the problem.

  18. Vykazování webových stránek dle IFRS

    OpenAIRE

    Hort, Jan

    2014-01-01

    The aim of the thesis is to analyze reporting of websites under IFRS. The text focuses on the reporting requirements according to fact how a website was acquired and what its purpose. Three variants are discussed: self-creation of a website, sale and purchase of a website and also leasing a website. The practical part examines the reporting of intangible assets (especially software) in financial statements of four selected companies. It also provides a brief comparison of reporting of intangi...

  19. IFR fuel cycle demonstration in the EBR-II Fuel Cycle Facility

    International Nuclear Information System (INIS)

    Lineberry, M.J.; Phipps, R.D.; Rigg, R.H.; Benedict, R.W.; Carnes, M.D.; Herceg, J.E.; Holtz, R.E.

    1991-01-01

    The next major milestone of the IFR (Integral Fast Reactor) program is engineering-scale demonstration of the pyroprocess fuel cycle. The EBR-II Fuel Cycle Facility has just entered a startup phase which includes completion of facility modifications, and installation and cold checkout of process equipment. This paper reviews the design and construction of the facility, the design and fabrication of the process equipment, and the schedule and initial plan for its operation. (author)

  20. The qualitative characteristics of financial information, and managers’ accounting decisions:evidence from IFRS policy changes

    OpenAIRE

    Nobes, Christopher; Stadler, Christian

    2015-01-01

    This is the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics (QCs) of financial information in managements’ accounting decisions. Based on 40,895 hand-collected IFRS (International Financial Reporting Standards) policy choices on 16 topics made by 514 large firms of 10 jurisdictions in the period 2005–2011, we identify 204 reasons for policy changes. The majority of these refer to QCs from the conceptual frame...

  1. The Impact of the Application of IFRS on Reporting the Financial Position

    Directory of Open Access Journals (Sweden)

    Mihaela-Cristina ONICA

    2012-11-01

    Full Text Available The application of IFRS in an economic entity’s accounting imposes the paying of special attention to not necessarily the similarities but most importantly to the differences which appear between the national referential and the IASB one. As regards the financial position of the entity, we may say that, more or less, all standards influence it, but some impose differences which must be mentioned.

  2. Konsep Nilai Wajar (Fair Value) dalam Standar Akuntansi Berbasis IFRS di Indonesia Apa dan Bagaimana?

    OpenAIRE

    Heri Sukendar W.

    2012-01-01

    This paper is intended to explain the use of the concept of fair value instead of book value. The accounting world in Indonesia during the last few years have made convergency implementation of new accounting standards oriented to the International Financial Reporting Standards (IFRS) issued by International Accounting Standard Boars (IASB). This new accounting standard that emphasizes the concept of fair value compared with book value concept is outdated. The use of the concept of fair value...

  3. PREPARATION AND PROVIDING FINANCIAL INFORMATION, CORRECTION OF MISTAKES IN REPORTING COMPLIANCE WITH THE PRINCIPLES OF IFRS

    Directory of Open Access Journals (Sweden)

    Zinaida P. Arharova

    2014-01-01

    Full Text Available In this article the main questions of preparation of financial information (IFRS 1 areconsidered. In this text the main requirements of users to accounting (financial information are expressed. The principlesof preparation and drawing up financial statements aren’t standards, it is possibleto divide them in three main groups. In article each of these groups are considered.

  4. IMPLICATIONS REGARDING IMPLEMENTATION OF IAS/IFRS IN THE ROMANIAN ACCOUNTING SYSTEM

    OpenAIRE

    Alice Ţînţă; Marilena Zuca

    2013-01-01

    Implementing international and domestic accounting standards is very difficult. This calls for a discussion referring to the opportunity of adopting standards from other cultures- mentalities deeply rooted into principles- hence the difficulty to implement. Implementing IFRS means more than a simple change of accounting regulations. It represents a new assessment of performance that must be implemented into the entire entity. This new system might enforce decisive changes regarding accounting...

  5. Mandatory IFRS adoption and the cost of Equity Capital. Evidence from Spanish Firms

    OpenAIRE

    David Castillo-Merino; Carlota Menéndez-Plans; Neus Orgaz-Guerrero

    2014-01-01

    Purpose: The main objective of this paper analyses the effects of mandatory International Financial Reporting Standards (IFRS) adoption by Spanish firms in 2005 on the cost of equity capital. Design/methodology: Using a sample of listed Spanish companies during the 1999 to 2009 period and a country-level focused analysis. To achieve our objective we relied on OLS regression analysis and estimate the dependent variable – the cost of equity – by using the proxy suggested in Easton (2004). Find...

  6. EMPIRICAL STUDYRELATED TOINCREASINGTHE ACCOUNTING INFORMATIONQUALITYAT THE IMPORT-EXPORTCOMPANIES THROUGH IFRS IMPLEMENTATION

    Directory of Open Access Journals (Sweden)

    Adriana IOŢA

    2015-09-01

    Full Text Available Since the external trading activity accounts for an important source of national economy growth, being the developed states economy driver, the authors considered that at the level of the entities carrying out external trading activities, the own bookkeeping must be organized taking into account the specific of the activity developed. In this context, the authors began the preparation of the study starting from the idea that this category of companies must provide accounting information as qualitative as possible that can be easily comparable at the international level and hereby increase the international commercial exchanges. Meeting this challenge of increasing the external trading activities involves the adoption of specific measures, in line with the real state of performance and with the current needs of the companies from the national economy. A relevant measure is considered to be IFRS (International Financial Reporting Standards implementation for this category of companies in order to increase the quality of the accounting information provided and implicitly of some new businesses with the abroad. In order to test the opinion related to IFRS implementation on the companies carrying out external trading activities, the authors prepared a study based on a questionnaire that targeted Romanian companies carrying out external trading activities, of different dimensions. The purpose of this questionnaire was to draw up conclusions related to the content, need and the information usability of the data reported through financial positions by the companies carrying out external trading activities. The questions addressed by the authors, in this respect, have predefined answers, meant to obtain the opinion of the Romanian companies related to the possible IFRS implementation, irrespective of size, of the impact forecasted of IFRS implementation process on the companies’ activity, as well as the importance granted to the auditing of collection

  7. A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context

    OpenAIRE

    Nalan Akdogan; Can Ozturk

    2015-01-01

    IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derived from International Financial Reporting Standards (IFRS) contributes to the accounting literature by focusing on the alternative accounting policies' debate related to presentation and recognition issues in the European, Australian and Turkis...

  8. Recycle of LWR [Light Water Reactor] actinides to an IFR [Integral Fast Reactor

    International Nuclear Information System (INIS)

    Pierce, R.D.; Ackerman, J.P.; Johnson, G.K.; Mulcahey, T.P.; Poa, D.S.

    1991-01-01

    A large quantity of actinide elements is present in irradiated Light Water Reactor (LWR) fuel that is stored throughout the world. Because of the high fission-to-capture ratio for the transuranium (TRU) elements with the high-energy neutrons in the metal-fueled Integral Fast Reactor (IFR), that reactor can consume these elements effectively. The stored fuel represents a valuable resource for an expanding application of fast power reactors. In addition, removal of the TRU elements from the spent LWR fuel has the potential for increasing the capacity of a high-level waste facility by reducing the heat loads and increasing the margin of safety in meeting licensing requirements. Argonne National Laboratory (ANL) is developing a pyrochemical process, which is compatible with the IFR fuel cycle, for the recovery of TRU elements from LWR fuel. The proposed product is a metallic actinide ingot, which can be introduced into the electrorefining step of the IFR process. The major objective of the LWR fuel recovery process is high TRU element recovery, with decontamination a secondary issue, because fission product removal is accomplished in the IFR process. The extensive pyrochemical processing studies of the 1960s and 1970s provide a basis for the design of possible processes. Two processes were selected for laboratory-scale investigation. One is based on the Salt Transport Process studied at ANL for mixed-oxide fast reactor fuel, and the other is based on the blanket processing studies done for ANL's second Experimental Breeder Reactor (EBR-2). This paper discusses the two processes and is a status report on the experimental studies. 5 refs., 2 figs., 2 tabs

  9. Mitigation of MIMO Co-Channel Interference using robust interference cancellation receiver

    DEFF Research Database (Denmark)

    Rahman, Muhammad Imadur; De Carvalho, Elisabeth; Prasad, Ramjee

    2007-01-01

    Co-Channel Interference (CCI) caused by different Multiple Input Multiple Output (MIMO) signalling schemes impact the same or other MIMO schemes in different ways. Due to the symbol-by-symbol processing in a desired Single Input Multiple Output (SIMO) link, an interfering Space-Time Block Code...... (STBC) link may become equivalent to an interfering Spatial Multiplexing (SM) link. Using this knowledge and understanding, we propose an interference cancellation receiver robust to different types of MIMO interferers at cell edge for the Downlink (DL) of cellular systems. The receiver systematically......) statistics and Bit Error Rate (BER) performance in cellular Orthogonal Frequency Division Multiple Access (OFDMA) systems. We have found that the proposed multiple-symbol linear interference cancellation receiver performs satisfactorily when any kind of single 'logical' stream MIMO scheme is present...

  10. Pengaruh PSAK 50/55 (Revisi 2014 Berbasis IFRS dan Kualitas Audit Terhadap Manajemen Laba

    Directory of Open Access Journals (Sweden)

    Nazarudin Nazarudin

    2017-12-01

    Full Text Available The aim of this study is to analyze the effect of the implementation of the IFRS-based PSAK 50 and 55 (revised 2014 and the audit quality of earning management. Both independent variables, the implementation of IFRS-based PSAK 50/55 (Revised 2014 and the audit quality, are dummy variables. In this study, to measure the earning management this research using revenue discretionary model calculated by using conditional revenue model introduced by Stubben (2010. The sample is secondary data derived from annual financial statements at manufacturing companies listing on Indonesia Stock Exchange (BEI in 2014-2015. The sample has been taken by purposive sampling method that follow the population criteria. The population are the manufacturing companies by 97 companies for 2 years (2014-2015 as sample. The statistical analysis have been used are multiple linear regression and t-test different test. The findings show that both the implementation of the IFRS-based PSAK 50/55 (Revised 2014 and the audit quality have had a significantly and negatively effect on the earning management practices.

  11. EMPIRICAL STUDY REGARDING PERCEPTIONS OF THE IFRS FOR SMEs IN ARAD COUNTY

    Directory of Open Access Journals (Sweden)

    Ioana Herbei Mot

    2014-09-01

    Full Text Available IFRS for SMEs is a change among of each entity, leading both to the positive and negative aspects regarding its application. Our study aims to present the perceptions of accounting experts on the application of IFRS for SMEs in Arad County. For the study was used the questionnaire based on resulted the pros and cons of applying standard responses to small and medium - sized entities, considering the law the main reason for applying standard. The Professional accountants believes that rules should have a major impact among listed entities, which leads to benefits and also difficulties. As benefits we enumerate improving, comparability and transparency of accounting information and as difficulties specify the auditing, the connection accountancy - fiscality and the report cost - benefit, but we cant fail to mention the lack of skilled personnel. Although there are a number of obstacles and costs as regards implementing IFRS for SMEs in Arad, and national level our respondents were equally agree with the application or non-application of this standard. We mention that the application of this standard requires more than a simple exercise because the rules used may have influenced in the content of the financial statements of the entity.

  12. Early adoption of the effect of IFRS 15 on the quality of accounting information

    Directory of Open Access Journals (Sweden)

    Andreia Carpes Dani

    2017-05-01

    Full Text Available Several changes in the legislation governing accounting practices of construction sector companies boosted the internationalization of information on revenues of customer contracts in accounting. Brazil has stood out for early voluntary adoption of IFRS15 standard. Thus, the study aims to determine the relationship between the quality of accounting information and the early adoption of IFRS 15 by Brazilian construction companies listed on BM &FBovespa. The study is characterized as descriptive, conducted through document analysis and quantitative approach. The sample consists of 23 companies in the construction sector. Were analyzed quarterly data from 2013 to 2015. For the data analysis was made using multiple linear regression with panel data, on the basis of accounting information for quality measurement model of value relevance proposed by Ohlson (1995. The survey results suggest that early adoption of IFRS15 helps to reduce the bias of non-comparability and inconsistencies that could exist previously, due to the adoption of different criteria for accounting of revenues on construction contracts. In addition, organizations that voluntarily adopt the rule in an attempt to account for and properly recognize customer contracts revenue, have greater informational relevance and meet market expectations. Thus, it can be said that the early adoption of information on revenue from construction contracts have relevance to the capital market, impacting the stock price after the publication of financial reports.

  13. MEMAHAMI PERILAKU STAKEHOLDERS INDONESIA DALAM ADOPSI IFRS: TINJAUAN ASPEK KEPENTINGAN, BAHASA, DAN BUDAYA

    Directory of Open Access Journals (Sweden)

    Sujoko Efferin

    2014-12-01

    Full Text Available This study examines the dynamics of the implementation of IFRS in Indonesia and challenges faced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews, observations, and documentary analysis were used during data collection processes. The results were then cross-examined through triangulation. More specifically, this study attempts to identify problems arised during the implementation and the responses of the stakeholders. The authors hope that the findings can enrich the literatures about the interconnectedness among accounting, culture, language, and stakeholders’ interests in the context of developing countries, especially Indonesia. Our results indicate that there is an interdependence among the stakeholders (regulator, auditor, user, preparer, and higher education institutions in which there is no party that can individually ensure the successfulness of the IFRS implementation. Synergistic, long-term oriented collective efforts among those parties are required since they all have internal constraints that can inhibit the implementation. In addition, culture (including language exacerbates the problems and, hence, require long-term, strategic responses in macro level. Finally, this study suggests seven propositions conditioning the effectiveness of IFRS implementation in a national context.

  14. The Differences Cost of Equity Capital between Before and After Adoption of IFRS

    Directory of Open Access Journals (Sweden)

    I Putu Sugiartha Sanjaya

    2017-11-01

    Full Text Available The objective of this study was to analyze and compare between cost of equity capital between before and after adoption of IFRS on Statement of Financial Accounting Standard Financial Instrument (PSAK for banking companies listed in Indonesian Stock Exchange. The period on this study was 2008-2009 for before adoption and 2013-2014 for after adoption. Data on this study was secondary data such as annual financial reporting and share price. Cost of equity capital was measured using Ohlson Model. Sample in this study was banking companies listed in Indonesian Stock Exchange in 2008, 2009, 2013, and 2014. Selecting sample was by purposive sampling with specific criteria. Results of this study proved that cost of equity capital was lower for after adoption of IFRS on Statement of Financial Accounting Standard Financial Instrument for banking companies listed in Indonesian Stock Exchange than before adoption. It meant that adoption IFRS could reduce cost of equity capital. This result had an impact on reducing non performing loan, increasing loan to deposit ratio, and increasing net interest margin.

  15. IFRS and US GAAP convergence in the area of business combination

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2008-01-01

    Full Text Available The IASB project "Business Combinations" started in 2001. The increase of financial statements quality and international harmonization of business combinations recording were main objectives of this project. The project was divided into two phases. IFRS 3 (2004 Business Combinations" which replaced former IAS 22 was the result of the first phase. Partial harmonization of recording and financial reporting of business combination in Europe and in the USA was the main objective of IFRS 3 (2004. IFRS 3 (2004 is based on SFAS 141 (2001. SFAS 141 (2001 was developed in 2001 and replaced APB (Accounting Principles Board Opinion No. 16 Business Combinations and SFAS 38. There is the pooling interest method forbidden and only the purchase method is allowed for all kinds of business combinations. Based on the comparison of both methodical approaches to business combinations are demonstrated reasons for refusing of pooling interest method. The second phase is aimed at purchase method application and new methodical approaches to business combination recording and it is the objective of the conclusion of this paper.

  16. Adoção das IFRS no Brasil: Efeitos no Conservadorismo Contábil

    Directory of Open Access Journals (Sweden)

    Erivelto Fioresi de Sousa

    2016-01-01

    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.

  17. Interference and Sensitivity Analysis.

    Science.gov (United States)

    VanderWeele, Tyler J; Tchetgen Tchetgen, Eric J; Halloran, M Elizabeth

    2014-11-01

    Causal inference with interference is a rapidly growing area. The literature has begun to relax the "no-interference" assumption that the treatment received by one individual does not affect the outcomes of other individuals. In this paper we briefly review the literature on causal inference in the presence of interference when treatments have been randomized. We then consider settings in which causal effects in the presence of interference are not identified, either because randomization alone does not suffice for identification, or because treatment is not randomized and there may be unmeasured confounders of the treatment-outcome relationship. We develop sensitivity analysis techniques for these settings. We describe several sensitivity analysis techniques for the infectiousness effect which, in a vaccine trial, captures the effect of the vaccine of one person on protecting a second person from infection even if the first is infected. We also develop two sensitivity analysis techniques for causal effects in the presence of unmeasured confounding which generalize analogous techniques when interference is absent. These two techniques for unmeasured confounding are compared and contrasted.

  18. ANALISA DAMPAK KONVERGENSI IFRS KE DALAM PSAK 13, 16, DAN 30 TERHADAP AKTIVITAS PERDAGANGAN SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

    Directory of Open Access Journals (Sweden)

    Arya Maulana

    2014-03-01

    Full Text Available The application of PSAK has been revised in reference with the IAS in the convergence of IFRS perspective. The objective of the research is to elaborate influence of this application on Trading Volume Activity (TVA companies that implement it. This research uses quantitative method that focus to a single incident within a certain period of publication an annual financial statements of 56 companies who implemented PSAK 13, 16, and 30 revised in 2007. This study indicates that the publication of financial statements has not give a significant influence on the TVA despite there is an increase in trading activity at the time after publication.JEL Classification : M 41, L51Keywords : IAS, PSAK, Financial Statement Publication, Trading Volume Activity

  19. Source of single photons and interferometry with one photon. From the Young's slit experiment to the delayed choice; Source de photons uniques et interferences a un seul photon. De l'experience des fentes d'Young au choix retarde

    Energy Technology Data Exchange (ETDEWEB)

    Jacques, V

    2007-11-15

    This manuscript is divided in two independent parts. In the first part, we study the wave-particle duality for a single photon emitted by the triggered photoluminescence of a single NV color center in a diamond nano-crystal. We first present the realization of a single-photon interference experiment using a Fresnel's bi-prism, in a scheme equivalent to the standard Young's double-slit textbook experiment. We then discuss the complementarity between interference and which-path information in this two-path interferometer. We finally describe the experimental realization of Wheeler's delayed-choice Gedanken experiment, which is a fascinating and subtle illustration of wave-particle duality. The second part of the manuscript is devoted to the efficiency improvement of single-photon sources. We first describe the implementation of a new single-photon source based on the photoluminescence of a single nickel-related defect center in diamond. The photophysical properties of such defect make this single-photon source well adapted to open-air quantum cryptography. We finally demonstrate an original method that leads to an improvement of single-molecule photo stability at room temperature. (author)

  20. Compatibility of the IFRS for Small and Medium-sized Entities and the new EU-Accounting Directive

    Directory of Open Access Journals (Sweden)

    Gerrit Kaufhold

    2015-01-01

    Full Text Available The new EU-Accounting Directive of 26 June 2013 (DIRECTIVE 2013/34/EU has the intention to harmonize the accounting and financial reporting of enterprises in the European Union. “Think small first” is the central principle in the new EU-Accounting Directive and the new regulations have to be adopted in the laws of European member states by 20 July 2015. The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs was published in 2009 by the International Accounting Standards Board (IASB. The IASB intended to create simplified international financial reporting standards for the special needs of smaller and medium-sized enterprise. The IASB completed in May 2015 a comprehensive review of the IFRS for SMEs and made amendments to the Standard. The revised version of the IFRS for SMEs will be issued in the last quarter of 2015. The aim of the paper is to analyze the compatibility of the IFRS for SMEs and the new EU- Accounting Directive and the problems in connection with the harmonization of the European accounting legislation especially in Germany. Based on the results of the research most of the former incompatibilities could be removed, but the remaining complexity of the IFRS for SMEs and the lack of an option for the member states to adopt the IFRS for SMEs as an accounting and reporting standard besides or instead their local accounting principles will prevent the wide use of the IFRS for SMEs in Germany and in other member states of the European Union.

  1. Interference in immunoassay

    International Nuclear Information System (INIS)

    Chapman, R.S.

    1998-01-01

    Interfering factors are evident in both limited reagent (radioimmunoassay) and excess reagent (immunometric assay) technologies and should be suspected whenever there is a discrepancy between analytical results and clinical findings in the investigation of particular diseases. The overall effect of interference in immunoassay is analytical bias in result, either positive or negative of variable magnitude. The interference maybe caused by a wide spectrum of factors from poor sample collection and handling to physiological factors e.g. lipaemia, heparin treatment, binding protein abnormalities, autoimmunity and drug treatments. The range of interfering factors is extensive and difficult to discuss effectively in a short review

  2. Retroactive Interference and Forgetting

    Directory of Open Access Journals (Sweden)

    Vinishaa Ankala

    2011-01-01

    Full Text Available Retroactive interference is the amount of information that can be forgotten by a person over time due to newly learned material. In this paper we establish a relationship between the amount of information forgotten by college students while they read and watch television and the time taken to forget it. We equate these numerical equations to solve for the unknown constants. By doing so, we can find the exact equation and also the amount of forgetting information due to retroactive interference.

  3. Generalized Multiphoton Quantum Interference

    Directory of Open Access Journals (Sweden)

    Max Tillmann

    2015-10-01

    Full Text Available Nonclassical interference of photons lies at the heart of optical quantum information processing. Here, we exploit tunable distinguishability to reveal the full spectrum of multiphoton nonclassical interference. We investigate this in theory and experiment by controlling the delay times of three photons injected into an integrated interferometric network. We derive the entire coincidence landscape and identify transition matrix immanants as ideally suited functions to describe the generalized case of input photons with arbitrary distinguishability. We introduce a compact description by utilizing a natural basis that decouples the input state from the interferometric network, thereby providing a useful tool for even larger photon numbers.

  4. Investigation of Interference Models for RFID Systems

    Directory of Open Access Journals (Sweden)

    Linchao Zhang

    2016-02-01

    Full Text Available The reader-to-reader collision in an RFID system is a challenging problem for communications technology. In order to model the interference between RFID readers, different interference models have been proposed, mainly based on two approaches: single and additive interference. The former only considers the interference from one reader within a certain range, whereas the latter takes into account the sum of all of the simultaneous interferences in order to emulate a more realistic behavior. Although the difference between the two approaches has been theoretically analyzed in previous research, their effects on the estimated performance of the reader-to-reader anti-collision protocols have not yet been investigated. In this paper, the influence of the interference model on the anti-collision protocols is studied by simulating a representative state-of-the-art protocol. The results presented in this paper highlight that the use of additive models, although more computationally intensive, is mandatory to improve the performance of anti-collision protocols.

  5. General Quantum Interference Principle and Duality Computer

    International Nuclear Information System (INIS)

    Long Guilu

    2006-01-01

    In this article, we propose a general principle of quantum interference for quantum system, and based on this we propose a new type of computing machine, the duality computer, that may outperform in principle both classical computer and the quantum computer. According to the general principle of quantum interference, the very essence of quantum interference is the interference of the sub-waves of the quantum system itself. A quantum system considered here can be any quantum system: a single microscopic particle, a composite quantum system such as an atom or a molecule, or a loose collection of a few quantum objects such as two independent photons. In the duality computer, the wave of the duality computer is split into several sub-waves and they pass through different routes, where different computing gate operations are performed. These sub-waves are then re-combined to interfere to give the computational results. The quantum computer, however, has only used the particle nature of quantum object. In a duality computer, it may be possible to find a marked item from an unsorted database using only a single query, and all NP-complete problems may have polynomial algorithms. Two proof-of-the-principle designs of the duality computer are presented: the giant molecule scheme and the nonlinear quantum optics scheme. We also propose thought experiment to check the related fundamental issues, the measurement efficiency of a partial wave function.

  6. Kvantová interference

    Czech Academy of Sciences Publication Activity Database

    Peřina, Jan

    2003-01-01

    Roč. 48, č. 4 (2003), s. 99-103 ISSN 0447-6441 R&D Projects: GA MŠk LN00A015 Institutional research plan: CEZ:AV0Z1010921 Keywords : interference * quantum cryptography * quantum computing * quantum teleportation Subject RIV: BH - Optics, Masers, Lasers

  7. Filtering algorithm for dotted interferences

    Energy Technology Data Exchange (ETDEWEB)

    Osterloh, K., E-mail: kurt.osterloh@bam.de [Federal Institute for Materials Research and Testing (BAM), Division VIII.3, Radiological Methods, Unter den Eichen 87, 12205 Berlin (Germany); Buecherl, T.; Lierse von Gostomski, Ch. [Technische Universitaet Muenchen, Lehrstuhl fuer Radiochemie, Walther-Meissner-Str. 3, 85748 Garching (Germany); Zscherpel, U.; Ewert, U. [Federal Institute for Materials Research and Testing (BAM), Division VIII.3, Radiological Methods, Unter den Eichen 87, 12205 Berlin (Germany); Bock, S. [Technische Universitaet Muenchen, Lehrstuhl fuer Radiochemie, Walther-Meissner-Str. 3, 85748 Garching (Germany)

    2011-09-21

    An algorithm has been developed to remove reliably dotted interferences impairing the perceptibility of objects within a radiographic image. This particularly is a major challenge encountered with neutron radiographs collected at the NECTAR facility, Forschungs-Neutronenquelle Heinz Maier-Leibnitz (FRM II): the resulting images are dominated by features resembling a snow flurry. These artefacts are caused by scattered neutrons, gamma radiation, cosmic radiation, etc. all hitting the detector CCD directly in spite of a sophisticated shielding. This makes such images rather useless for further direct evaluations. One approach to resolve this problem of these random effects would be to collect a vast number of single images, to combine them appropriately and to process them with common image filtering procedures. However, it has been shown that, e.g. median filtering, depending on the kernel size in the plane and/or the number of single shots to be combined, is either insufficient or tends to blur sharp lined structures. This inevitably makes a visually controlled processing image by image unavoidable. Particularly in tomographic studies, it would be by far too tedious to treat each single projection by this way. Alternatively, it would be not only more comfortable but also in many cases the only reasonable approach to filter a stack of images in a batch procedure to get rid of the disturbing interferences. The algorithm presented here meets all these requirements. It reliably frees the images from the snowy pattern described above without the loss of fine structures and without a general blurring of the image. It consists of an iterative, within a batch procedure parameter free filtering algorithm aiming to eliminate the often complex interfering artefacts while leaving the original information untouched as far as possible.

  8. Experiments investigating the effects of the accelerating gap voltage pulse on the ion focused (IFR) high current electron recirculators

    International Nuclear Information System (INIS)

    Mazarakis, M.G.; Smith, D.L.; Poukey, J.W.; Wagner, J.S.; Bennett, L.F.; Olson, W.R.; Turman, B.N.; Prestwich, K.R.; Wells, J.

    1991-01-01

    The lifetime of the Ion Focusing Regime (IFR) channel following the pulsing of the post-accelerating gaps is critical for an open-ended, spiral recirculating electron linear accelerator. It dictates the number of allowable beam recirculations through the gap. In the case of a racetrack configuration, it is significant but not as critical, since the presence of the electron beam focuses the ions and lengthens the lifetime of the ion channel. It was established that pulsing the accelerating gap perturbs the IFR channel. However, for the parameters studied, the lifetime is long enough to allow at least four beam recirculations in a spiral device. In addition, cusp fields positioned upstream and downstream from the gap prevent it from perturbing the IFR channel. 4 refs., 5 figs., 1 tab

  9. Experiments investigating the effects of the accelerating gap voltage pulse on the ion focused (IFR) high current electron recirculators

    International Nuclear Information System (INIS)

    Mazarakis, M.G.; Smith, D.L.; Poukey, J.W.; Wagner, J.S.; Bennett, L.F.; Olson, W.R. Turnman, B.N.; Prestwich, K.R.; Wells, J.

    1991-01-01

    The lifetime of the Ion Focusing Regime (IFR) channel following the pulsing of the post-accelerating gaps is critical for an open-ended, spiral recirculating electron linear accelerator. It dictates the number of allowable beam recirculations through the gap. In the case of a racetrack configuration, its is significant but not as critical, since the presence of the electron beam focuses the ions and lengthens the lifetime of the ion channel. It was established that pulsing the accelerating gap perturbs the IFR channel. However, for the parameters studied, the lifetime is long enough to allow at least four beam recirculations in a spiral device. In addition, cusp fields positioned upstream and downstream from the gap prevent it from perturbing the IFR channel

  10. THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY

    Directory of Open Access Journals (Sweden)

    Cunningham Garry M.

    2011-07-01

    Full Text Available The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications that were chose because the industry is well known for significant acquisitions involving intangibles. The results show only partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be generalized outside this group, the in-depth analysis yielded important insights for continued research using broader research methods.

  11. Electromagnetic interference: a radiant future!

    NARCIS (Netherlands)

    Leferink, Frank Bernardus Johannes

    2015-01-01

    Although Electromagnetic Interference and Electromagnetic Compatibility are well established domains, the introduction of new technologies results in new challenges. Changes in both measurement techniques, and technological trends resulting in new types of interference are described. These are the

  12. TAX IMPLICATIONS OF ADOPTING IFRS FOR STATUTORY FINANCIAL STATEMENT, EMPIRICAL STUDY ON BSE COMPANIES

    Directory of Open Access Journals (Sweden)

    Burca Valentin

    2013-03-01

    Full Text Available The current context of globalization, financial markets mondialisation, internationalization of production and intensification of international trade relations represents references that justify the need for an international project of reducing international accounting differences between the local accounting referential. Recent developments in the area of financial reports improvements interest devotes international accounting convergence solution as the way forward. Regardless of the approach chosen by each country in the process of international accounting convergence, the situation of conflict situation between state vs. accounting profession persists nowadays. This situation has led to the establishment of a dual financial reporting system at the national level, not at all beneficial to the users of financial information. The success of international accounting convergence process is reduced to the level of the consolidated financial statements of listed companies. The next step that needs to be done is also to provide solutions of accounting convergence to the rest of the companies, and also to extend the normalization process for the statutory financial statements too. Positive effects of international accounting referential, confirmed by recent studies, become a solid base for adopting IFRS for statutory financial statements too. The main impediment that needs to be eliminated is to convince the state that this step is appropriate for all players of accounting information market. Considering romanian current situation, where from now IFRS is used to report the statutory financial statements of listed companies too, we try, by an empirical approach at the level of BVB, to look for the impact of such a legislative change. The main objective is to check if the state budget is affected consistently, and also take a look on the economic effects of IFRS adoption gained by companies, especially on evolution of rate-of-equity and short

  13. Pattern-integrated interference lithography instrumentation.

    Science.gov (United States)

    Burrow, G M; Leibovici, M C R; Kummer, J W; Gaylord, T K

    2012-06-01

    Multi-beam interference (MBI) provides the ability to form a wide range of sub-micron periodic optical-intensity distributions with applications to a variety of areas, including photonic crystals (PCs), nanoelectronics, biomedical structures, optical trapping, metamaterials, and numerous subwavelength structures. Recently, pattern-integrated interference lithography (PIIL) was presented as a new lithographic method that integrates superposed pattern imaging with interference lithography in a single-exposure step. In the present work, the basic design and systematic implementation of a pattern-integrated interference exposure system (PIIES) is presented to realize PIIL by incorporating a projection imaging capability in a novel three-beam interference configuration. A fundamental optimization methodology is presented to model the system and predict MBI-patterning performance. To demonstrate the PIIL method, a prototype PIIES experimental configuration is presented, including detailed alignment techniques and experimental procedures. Examples of well-defined PC structures, fabricated with a PIIES prototype, are presented to demonstrate the potential of PIIL for fabricating dense integrated optical circuits, as well as numerous other subwavelength structures.

  14. The Adoption of IFRS and Quality in the Accounting Profession. Theoretical Analysis in the Case of German Companies

    Directory of Open Access Journals (Sweden)

    Ana-Maria Paşcu

    2012-12-01

    Full Text Available The processes of normalization, internationalization, harmonization and convergence have become a nowadays reality. As a result, the massive adoption of IFRS in many regions of the world has generated numerous debates and opinions. Under these circumstances, ever more attention was given to the connection between the international accounting/audit standard and quality in the accounting profession, the main characteristic of the business world. Therefore, through this study, we aim to identify the effects of adopting the International Financial Reporting Standards (IFRS on quality improvement in the accounting profession.

  15. Data uncertainty impact in radiotoxicity evaluation connected to EFR and IFR systems

    International Nuclear Information System (INIS)

    Palmiotti, G.; Salvatores, M.

    1993-01-01

    Time-dependent sensitivity techniques, which have been used in the past for standard reactor applications, have been adapted to calculate the impact of data uncertainties in radiotoxicity evaluations. The methodology has been applied to different strategies of radioactive waste management connected with the EFR and IFR reactor fuel cycles. Results are provided in terms of sensitivity coefficients to basic data (cross sections and decay constants), and uncertainties on global radiotoxicity at different times of storing after discharge. 6 refs., 6 figs., 9 tabs

  16. THE IMPACT OF NEW CHANGES IFRS ON THE ACCOUNTING OF CREDIT INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Alexandra Doroş

    2012-01-01

    Full Text Available Legislative stages in accordance with IFRS accounting treatment, began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued with NBR Order no. 13/2008, NBR Order no. 15/2009, NBR Order no. 9/2010 and ends with NBR Order no. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International Financial Reporting Standards applicable to credit institutions.

  17. The Probability of Default Under IFRS 9: Multi-period Estimation and Macroeconomic Forecast

    Directory of Open Access Journals (Sweden)

    Tomáš Vaněk

    2017-01-01

    Full Text Available In this paper we propose a straightforward, flexible and intuitive computational framework for the multi-period probability of default estimation incorporating macroeconomic forecasts. The concept is based on Markov models, the estimated economic adjustment coefficient and the official economic forecasts of the Czech National Bank. The economic forecasts are taken into account in a separate step to better distinguish between idiosyncratic and systemic risk. This approach is also attractive from the interpretational point of view. The proposed framework can be used especially when calculating lifetime expected credit losses under IFRS 9.

  18. IFRS and US GAAP convergence in the area of borrowing costs

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2009-01-01

    Full Text Available An agreement from Norwalk was issued in September 2002 on the basis of negotiations of Financial Accounting Standards Board (FASB a International Accounting Standards Board (IASB for the elimination of restrictions in the form of two different systems of financial reporting. The aim is to ensure absolute compatibility of existing U.S. GAAP and IFRS and the coordination of work programs in the future. Document Memorandum of Understanding was issued in 2006 in the frame of ongoing process of convergence, in which the FASB and IASB confirm their intention to create high-quality and global financial reporting standards. In this document there are specified areas, which would lead to convergence of procedures.Borrowing costs have been one from the fields, which was the subject of convergence works. U.S. GAAP dictated capitalization of borrowing costs incurred in connection with the acquisition of qualifying assets, while the IAS/IFRS leaved the decision on accounting entities, how it recognize and record borrowing costs incurred in connection with the acquisition of the assets.In the beginning, the method of analysis and description is used to identify and describe the basic difference of both systems, which had existed before the initiation of convergence within the frame of “Borrowing Costs” project. The above mentioned primary analysis has served as the basis for the further comparative analysis and synthesis.The paper further presents comparative analysis of two basic methodical approaches towards the borrowing costs reporting incurred in relation to the acquisition of the qualifying assets, which was possible to apply until 31st Dec 2008 under IFRS system.The comparative analysis is based on empirical company data. The subjects are mainly the differences in the indicators, which are used for the evaluation of the company financial situation. According (Suvova, 1999, mainly the indicators of vertical analysis of property and capital structure

  19. IFRS SIMPLIFICAT PENTRU ÎNTREPRINDERI MICI ŞI MIJLOCII

    Directory of Open Access Journals (Sweden)

    Borlea Nicolae Sorin

    2011-01-01

    Full Text Available Accounting harmonization with the requirements of the International Accounting Standards(IAS/IFRS and with the European Directives is achieved by the implication of professionalinstitutions as the International Accounting Standards Board (IASB, the InternationalFederation of Accountants, the Federation of European Accountant Experts and others, theharmonization being an important challenge for professionals in the field and also for thebusiness environment. But dealing with that standards and permanent study for achievingconvergence of that standards in order to reflect the real image of an entity is, may be, themost beautiful part of the accountant profession.

  20. Diboson interference resurrection

    Directory of Open Access Journals (Sweden)

    Giuliano Panico

    2018-01-01

    Full Text Available High-energy diboson processes at the LHC are potentially powerful indirect probes of heavy new physics, whose effects can be encapsulated in higher-dimensional operators or in modified Standard Model couplings. An obstruction however comes from the fact that leading new physics effects often emerge in diboson helicity amplitudes that are anomalously small in the Standard Model. As such, the formally leading Standard Model/New Physics interference contribution cancels in inclusive measurements. This paper describes a solution to this problem.

  1. RNA interference in Lepidoptera

    DEFF Research Database (Denmark)

    Terenius, Ole; Papanicolaou, Alexie; Garbutt, Jennie S.

    2011-01-01

    Gene silencing through RNA interference (RNAi) has revolutionized the study of gene function, particularly in non-model insects. However, in Lepidoptera (moths and butterflies) RNAi has many times proven to be difficult to achieve. Most of the negative results have been anecdotal and the positive...... is particularly successful in the family Saturniidae and in genes involved in immunity. On the contrary, gene expression in epidermal tissues seems to be most difficult to silence. In addition, gene silencing by feeding dsRNA requires high concentrations for success. Possible causes for the variability of success...

  2. Pengaruh Adopsi IFRS, Pemberian Informasi Nilai Wajar, dan Pengungkapan Jasa Penilai Terhadap Asimetri Informasi Pada Emiten di Indonesia [Impact of IFRS Adoption, Fair Value Information, and Disclosure of Appraiser Services on the Information Asymmetry of Firms in Indonesia

    Directory of Open Access Journals (Sweden)

    Felisia Novita Sari

    2015-05-01

    Full Text Available This study evaluates the impact of IFRS adoption, fair value information of property, plant, and equipment (PPE, and disclosure of appraiser services into a firm's information asymmetry. Information asymmetry is the primary reason for the existence of accounting. Accounting could be a mechanism to enable communication of useful information from insiders to outsiders. IFRS adoption and better disclosure are important factors that avoid exploitation by informed bodies, and protect uninformed investors. Using Indonesian data, this study analyzes two year before and after 2011, an implementation year. This research gives evidence that IFRS adoption is able to decrease information asymmetry. Disclosure of appraiser services is also able to decrease information asymmetry, however, fair value information of PPE is not an important determinant of information asymmetry. Other results present that share prices, share turnover, and firm size can affect information asymmetry. By knowing the factors affecting information asymmetry, information asymmetry problem could be minimized. This study concludes that IFRS implementation and disclosure of appraiser services affect information asymmetry.

  3. Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research

    Directory of Open Access Journals (Sweden)

    Isabel Maria Estima Costa Lourenço

    2015-08-01

    Full Text Available This study characterizes the results of scientific research on the effect of adopting the International Financial Reporting Standards (IFRS that have been published in the most prestigious scientific journals in the field of accounting at the international level and it identifies avenues for further research. Based on the analysis of a set of 67 articles published by the accounting journals that make up the Social Sciences Citation Index (SSCI, published between 2000 and 2013, it is concluded that, as a general rule, IFRS adoption has a positive effect on information quality, the capital market, analysts' ability to predict, comparability, and information use. Nevertheless, this effect depends on some factors, such as country's characteristics (namely, the enforcement level and companies' characteristics. Sharing rules is not, by itself, enough to create a common business language, and management incentives and institutional factors play a major role in framing the characteristics of financial reporting. Finally, some gaps are identified in the literature and avenues for further research are introduced.

  4. Electron beam propagation in the ion focused regime (IFR) with the experimental test accelerator (ETA)

    International Nuclear Information System (INIS)

    Struve, K.W.; Lauer, E.J.; Chambers, F.W.

    1983-01-01

    The IFR is a well-known stable, low pressure (0.10 to 0.120 torr in air) propagation window. Secondary electrons created by collisions of beam electrons with gas atoms are rapidly expelled by the strong radial electric field of the beam charge. The ions that remain inside the beam partially neutralize the electric field, allowing magnetic pinch forces to focus the beam. Experiments with the ETA beam have re-verified this stable window and are reported. Image forces from a close wall IFR propagation tank are also experimentally shown to center the beam and damp transverse oscillations. Results of experiments using 5 and 15 cm dia beam tubes are reported. For p tau > 2 torr-nsec (gas pressure x time into pulse the beam charge becomes completely neutralized by the ions, allowing a build up of plasma and resultant beam-plasma instabilities. The onset of these instabilities has been measured using rf pickup loops (0 to 2 GHz) and microwave detectors (6 to 40 GHz), and are also reported

  5. THE IMPACT OF IFRS NORMS ON INTERNAL GOVERNANCE MECHANISMS WITH REGARD TO SOCIO-ECONOMIC CONTEXT

    Directory of Open Access Journals (Sweden)

    Soumaya HERGLI

    2016-11-01

    Full Text Available The purpose of this paper is to examine the effect of International Financial Reporting Standards IFRS adoption on internal governance mechanisms with regard to socio-economic context. Empirical investigation was conducted to assess whether a company and an individual specifications can be presented as part of a general pattern. The results confirm that IFRS framework has introduced a new design of the accounting formalism facing a more complex activity leading to enlargement the discretionary space. Socio-economic factors explain perfectly the corporate governance behaviors and confirmed that the less powerful members of our firms sample expect and accept that power is distributed unequally, the leaders prefer to act as individuals rather than as members of groups, the management positions are generally held by men than by women, these members are threatened by ambiguous or unknown situations and finally, managers stand for the fostering in a society of pragmatic virtues oriented to future rewards, in particular perseverance, thrift and adapting to changing circumstances.

  6. The Implementation of IAS/IFRS in Romania – Advances and Perspectives

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2010-10-01

    Full Text Available This paper represents a study on the implementation of the international accounting standards in Romania. Through this paper we find out about the stages covered and the solutionsadopted by Romania as well as the perspectives concerning the adaptability of the national accounting system to the performance of the international standards in the accounting domain, namely: the elaboration of accounting regulations harmonized with International Accounting Standards or, in other words, the internationalization of the national accounting system; ensuring the compliance of Romanian accounting regulations with the European directives and, in consequence,waiving the International Accounting Standards (at least at declarative level for the financial reporting in relation to the state institutions; the transition to the gradual implementation of International Accounting Standards/Financial Reporting (IAS/IFRS. We made also some assessments on the perspectives of using IAS/IFRS as a unique set of norms (as accounting basis for the preparation of individual financial statements and we are pointing a series of costs and benefitsof their application. To accomplish this work it has been carried out an analysis on the normalization of accounting and particularly on the accounting norms which apply in Romania.Keywords: normalization, regulations, convergence, conformity, standards, accounting

  7. A Review on Accounts Manipulation via Loan Loss Provisions to Manage Earnings and Impact of IFRS

    Directory of Open Access Journals (Sweden)

    Albulena Shala

    2017-05-01

    Full Text Available Nowadays there is extensive research on financial reporting in banking industry. We also find a lot of studies specifically devoted to investigation of the estimation techniques of the amount of provisions, which represent important accrual amounts for a bank. In this paper we employ a non-statistical technique of meta-synthezis, through which we try to research the motives, existence, and effects of IFRS in income smoothing of banking institutions. As the theory of agency implies, the management can apply income smoothing because they may be oriented towards bonuses and wage increases more than towards the benefit of the economic entity. Factors such as their own reputation regarding the prediction of incomes, avoiding lack of analists’ expectations on incomes, to signal information on incomes, also contribute to earnings management. We find that most of the research find income smoothing in the banking sector, but also in other industries. Another issue that seems to emerge is that, based on research, the application of IFRS-es does not seem to have decreased the income smoothing phenomena in most of the countries where the studies were conducted.

  8. Dampak Konvergensi IFRS, Karakteristik Perusahaan, dan Kualitas Auditor Terhadap Audit Delay

    Directory of Open Access Journals (Sweden)

    Dwi Ratmono

    2016-03-01

    Full Text Available The objective of this study is to examine the influence of IFRS implementation on the audit delay. To focus on the impact of audit delay, this study controls the effect of company’s characteristics.  Characteristics of the company used in this study are the company size, the leverage, and the loss announcement. The population used in this study is all of the manufacturing company listed in Indonesia Stock Exchange for 2010 until 2013 period. The study uses the purposive sampling for the sampling method. The criteria of the sample which is used is company must have published audited financial report for four years successively and used Rupiah, so that  the number of the sample in this study is 416 observations. There are two variables that do not affect the audit delay, those IFRS implementation, and loss announcement..The results shows that the company size, leverage and the auditor’s quality significantly affect audit delay.

  9. Revenue from Contracts with Customers under IFRS 15: New Perspectives on Practice

    Directory of Open Access Journals (Sweden)

    Ionica Oncioiu

    2016-11-01

    Full Text Available This article offer an overview of the characteristics of IFRS 15 requirements regarding revenue. Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants. This new standard intends to cover the gaps from the previous standards such as IAS 18 and IAS 11. IAS 18 provided limited guidance on many important revenue topics such as accounting for multiple-element arrangements. Fair value measurement and impairment methodology based on the incurred loss model are discussed in this context. This new standard offers detailed guidelines for different type of transactions such as sale with a right of return, like non-refundable upfront fees (and some related costs, principal versus agent considerations and consignment arrangements, others. Based on the results of this analysis, will show these views suggest practitioners ‘confusion about IFRS 15.

  10. Treatment of high-level wastes from the IFR fuel cycle

    Energy Technology Data Exchange (ETDEWEB)

    Johnson, T.R.; Lewis, M.A.; Newman, A.E.; Laidler, J.J.

    1992-01-01

    The Integral Fast Reactor (IFR) is being developed as a future commercial power source that promises to have important advantages over present reactors, including improved resource conservation and waste management. The spent metal alloy fuels from an IFR will be processed in an electrochemical cell operating at 500{degree}C with a molten chloride salt electrolyte and cadmium metal anode. After the actinides have been recovered from several batches of core and blanket fuels, the salt cadmium in this electrorefiner will be treated to separate fission products from residual transuranic elements. This treatment produces a waste salt that contains the alkali metal, alkaline earth, and halide fission products; some of the rare earths; and less than 100 nCi/g of alpha activity. The treated metal wastes contain the rest of the fission products (except T, Kr, and Xe) small amounts of uranium, and only trace amounts of transuranic elements. The current concept for the salt waste form is an aluminosilicate matrix, and the concept for the metal waste form is a corrosion-resistant metal alloy. The processes and equipment being developed to treat and immobilize the salt and metal wastes are described.

  11. Treatment of high-level wastes from the IFR fuel cycle

    Energy Technology Data Exchange (ETDEWEB)

    Johnson, T.R.; Lewis, M.A.; Newman, A.E.; Laidler, J.J.

    1992-08-01

    The Integral Fast Reactor (IFR) is being developed as a future commercial power source that promises to have important advantages over present reactors, including improved resource conservation and waste management. The spent metal alloy fuels from an IFR will be processed in an electrochemical cell operating at 500{degree}C with a molten chloride salt electrolyte and cadmium metal anode. After the actinides have been recovered from several batches of core and blanket fuels, the salt cadmium in this electrorefiner will be treated to separate fission products from residual transuranic elements. This treatment produces a waste salt that contains the alkali metal, alkaline earth, and halide fission products; some of the rare earths; and less than 100 nCi/g of alpha activity. The treated metal wastes contain the rest of the fission products (except T, Kr, and Xe) small amounts of uranium, and only trace amounts of transuranic elements. The current concept for the salt waste form is an aluminosilicate matrix, and the concept for the metal waste form is a corrosion-resistant metal alloy. The processes and equipment being developed to treat and immobilize the salt and metal wastes are described.

  12. Treatment of high-level wastes from the IFR fuel cycle

    International Nuclear Information System (INIS)

    Johnson, T.R.; Lewis, M.A.; Newman, A.E.; Laidler, J.J.

    1992-01-01

    The Integral Fast Reactor (IFR) is being developed as a future commercial power source that promises to have important advantages over present reactors, including improved resource conservation and waste management. The spent metal alloy fuels from an IFR will be processed in an electrochemical cell operating at 500 degree C with a molten chloride salt electrolyte and cadmium metal anode. After the actinides have been recovered from several batches of core and blanket fuels, the salt cadmium in this electrorefiner will be treated to separate fission products from residual transuranic elements. This treatment produces a waste salt that contains the alkali metal, alkaline earth, and halide fission products; some of the rare earths; and less than 100 nCi/g of alpha activity. The treated metal wastes contain the rest of the fission products (except T, Kr, and Xe) small amounts of uranium, and only trace amounts of transuranic elements. The current concept for the salt waste form is an aluminosilicate matrix, and the concept for the metal waste form is a corrosion-resistant metal alloy. The processes and equipment being developed to treat and immobilize the salt and metal wastes are described

  13. Project of Methodology of Comany´s Financial Statements Transformation in Accordance with the IFRS

    OpenAIRE

    Fejfarová, Eliška

    2014-01-01

    Diplomová práce se zabývá převodem účetní závěrky sestavené podle českých účetních předpisů na účetní závěrku v souladu s IFRS. První část je zaměřena na teoretická východiska týkající se vykazování dle českých účetních předpisů a dle IFRS. Druhá část se zabývá převodem účetní závěrky vybrané účetní jednotky a zhodnocení dopadů aplikace obou systémů vykazování účetních informací na obraz o finanční pozici a výkonnosti podniku. This thesis deals with the translation of the financial stateme...

  14. Molecular interference and nanostructures

    International Nuclear Information System (INIS)

    Deachapunya, S.; Goldfarb, F.; Major, A.; Arndt, M.

    2005-01-01

    Full text: The experiments in Vienna prove and investigate the quantum behavior, such as quantum interference and quantum decoherence with big molecules such as meso-tetraphenylporphyrins , fullerenes, and large derivative thereof. The main goal is to test up to which mass and complexity which one can still observe quantum interference. One of the major challenges in recent experiments with high mass molecules is the low detection efficiency, for example 0.01 percent or even below for masses above 2000 Dalton. To improve the detection system, lithography and scanning probe microscopy (SPM) methods are being explored since they promise of 100 percent detection efficiency in principle. Moreover, we investigate the potential use of molecule interferometry for molecular nanolithography, i.e. for the deposition of nanometer-sized particles in nanosized patterns. In the first results, we have studied physical properties of tetraphenylporphyrin, C44H30N4 (TPP) such as photobleaching and molecular mobility on several surfaces i.e. quartz, mica, Si, aldehyde biochip surface under high vacuum conditions. We have investigated their properties by using fluorescence and atomic force microscopy. (author)

  15. Analyzing the problems with the current adoption of IFRS in the companies among India, China, Germany, Russia and Kenya

    OpenAIRE

    Robert Mosomi Ombati; Anita Shukla

    2018-01-01

    Accounting information provides past and current financial information of an economic unit for business managers, potential investors, and other interested parties. Internally generated accounting information helps business managers with planning, controlling, and making decisions referred to as managerial accounting information. However, if the companies, which have adopted International Financial Reporting Standards (IFRS) globally, cannot generate the same information then the accounting p...

  16. IFRS Knowledge, Skills, and Abilities: A Follow-up Study of Employer Expectations for Undergraduate Accounting Majors

    Science.gov (United States)

    Yoon, Sung Wook; Vedd, Rishma; Jones, Christopher Gil

    2013-01-01

    Although the most recent International Financial Reporting Standards (IFRS) work plan report from the U.S. Securities and Exchange Commission no longer includes a timetable for the U.S. adoption of global financial accounting standards, experts predict that the United States will transition to some form of convergence later this decade. In…

  17. The possible ways to IFRS (International Financial Reporting Standards for SME (Small and Medium sized Entities development

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2007-01-01

    Full Text Available The most business entities in Europe are small or medium-sized enterprises (SME, which have a legal obligation to prepare financial statements in accordance with a set of accounting principles accepted in their country. Those statements are available to creditors, suppliers, and national governments but they could be badly understandable to creditors, suppliers and subjects in other countries. This is a great obstacle of their activities in the EU internal market. The existence of 27 different national accounting systems in the EU can be held for the most important obstacle.There are many ways how to develop compatible accounting standards for SMEs but the most significant activity in this field is the research project of IASB (International Accounting Standards Board. IASB has developed IFRS (International Financial Reporting Standards. Even though IFRS are suitable for all enterprises, their application in case of SMEs would be very expensive and could significantly increase compliance costs of taxation. This development has not been finished yet and there are still some problems which need to be solved before the introduction of accounting standards to the public. The research has shown that IFRS for SMEs should be used mainly by the entities which do not have public accountability – i.e. that its equities are not publicly traded and do not hold assets in a fiduciary capacity for a broad group of outsiders. This paper discusses those IFRS modifications, which should be done in case of SMEs.

  18. A Survey on Interference Networks: Interference Alignment and Neutralization

    OpenAIRE

    Jeon, Sang-Woon; Gastpar, Michael

    2012-01-01

    In recent years, there has been rapid progress on understanding Gaussian networks with multiple unicast connections, and new coding techniques have emerged. The essence of multi-source networks is how to efficiently manage interference that arises from the transmission of other sessions. Classically, interference is removed by orthogonalization (in time or frequency). This means that the rate per session drops inversely proportional to the number of sessions, suggesting that interference is a...

  19. Graphene quantum interference photodetector

    Directory of Open Access Journals (Sweden)

    Mahbub Alam

    2015-03-01

    Full Text Available In this work, a graphene quantum interference (QI photodetector was simulated in two regimes of operation. The structure consists of a graphene nanoribbon, Mach–Zehnder interferometer (MZI, which exhibits a strongly resonant transmission of electrons of specific energies. In the first regime of operation (that of a linear photodetector, low intensity light couples two resonant energy levels, resulting in scattering and differential transmission of current with an external quantum efficiency of up to 5.2%. In the second regime of operation, full current switching is caused by the phase decoherence of the current due to a strong photon flux in one or both of the interferometer arms in the same MZI structure. Graphene QI photodetectors have several distinct advantages: they are of very small size, they do not require p- and n-doped regions, and they exhibit a high external quantum efficiency.

  20. GRAU DE INTANGIBILIDADE FRENTE À CONVERGÊNCIA ÀS IFRS EM EMPRESAS LISTADAS NA BM&FBOVESPA

    Directory of Open Access Journals (Sweden)

    Fernando Maciel Ramos

    2016-12-01

    Full Text Available O objetivo desse estudo é verificar o impacto do processo de convergência às IFRS no grau de intangibilidade de empresas listadas na BM&FBOVESPA. O universo da pesquisa é composto pelas companhias brasileiras listadas na BM&FBovespa. A amostra final compreendeu 904 observações no período de 2006 a 2012. Foi testada, por meio de Regressão de Dados em Painel, a relação entre o grau de intangibilidade das empresas e as variáveis total do ativo e patrimônio líquido, ROA, ROE, preço das ações e ativo intangível, além de duas dummies para capturar os efeitos dos períodos pré e pós-IFRS. Os resultados apontam uma influência negativa da adoção das IFRS sobre o grau de intangibilidade (GI das entidades analisadas, embora não significativa. A redução no GI indica que o patrimônio líquido contábil está mais próximo do valor de mercado das empresas analisadas após a adoção das IFRS. Conclui-se, assim, que há indícios de uma tendência de melhoria da qualidade da informação contábil com o processo de convergência às IFRS.

  1. Adopción de IFRS y gerenciamiento de resultado en las empresas brasileñas de capital abierto

    Directory of Open Access Journals (Sweden)

    Roberto Midoguti Joia

    2014-01-01

    Full Text Available El Brasil adoptó, en 2007, las normas internacionales de contabilidad - International Financial Reporting Standards(IFRS. Pesquisas realizadas con empresas de capital abierto, en varios países del mundo, indican que esa nueva norma tiende a mejorar la calidad de la información y dejarla más comparable y transparente. Frente a eso, el estudio tiene como objetivo verificar si ha habido mudanza en los niveles de gerenciamiento de resultados después de 2010 y si fue en función de la adopción completa de las IFRS por las compañías brasileñas de capital abierto (con excepción de las instituciones financieras. Los datos fueron extraídos de las demostraciones contables trimestrales de los bancos de datos del Economática y de la Comisión de Valores Mobiliarios referentes al período de 2006 a 2011. Para alcanzar el objetivo de la pesquisa, fueron efectuados dos tests. El primero mostró que los accruals discrecionales, calculados por medio del Modelo de Jones Modificado, tuvieron media menor después de 2010. A continuación, fue elaborado el análisis de regresión con datos dispuestos en panel con corrección de Newey-West. Los resultados no confirmaron la hipótesis de que la adopción de las IFRS afectó al nivel de gerenciamiento de resultados en el período analizado, pero mostraron que el tamaño y el endeudamiento explican significativamente los accruals discrecionales, independientemente de la adopción de las IFRS. Los resultados sugieren que empresas mayores y con elevada proporción de capital propio tienden a producir informes con mejor calidad, independientemente de la adopción de las IFRS.

  2. Theoretical Investigations Regarding Single Molecules

    DEFF Research Database (Denmark)

    Pedersen, Kim Georg Lind

    Neoclassical Valence Bond Theory, Quantum Transport, Quantum Interference, Kondo Effect, and Electron Pumping. Trap a single organic molecule between two electrodes and apply a bias voltage across this "molecular junction". When electrons pass through the molecule, the different electron paths can...... interfere destructively or constructively. Destructive interference effects in electron transport could potentially improve thermo-electrics, organic logic circuits and energy harvesting. We have investigated destructive interference in off-resonant transport through organic molecules, and have found a set...

  3. Current status of implementation of IFRS in the preparation of financial statements of peruvian companies

    Directory of Open Access Journals (Sweden)

    Oscar Alfredo Diaz Becerra

    2010-12-01

    Full Text Available For investors and other users of financial information to be able to act with full transparency and reliability it is necessary, among other things, that it be prepared according to a regulatory framework that is based on international standards that in turn adapt to new requirements of the global economy. The high level of globalization of the world economy has led the International Financial Reporting Standards (IFRS to become the highest international standards applicable throughout the world and in the case of Peru, these standards have been made mandatory in preparing the financial statements of companies incorporated under the scope of the General Corporate law. Thus, the main purpose of this research , having an exploratory design, is ro have an initial approach on the compliance with the, implementation of IFRS in the preparation and presentation of financial statements of Peruvian companies that are not under the supervision of the National Supervisory Commission for Companies and Securities (CONASEV. To this end, first ít presents a general review of the theoretical framework of financial reporting and secondly, an analysis of the Peruvian Setting Accounting Standards related to the preparation and presentation of financial statements. The third part of this work presents and describes the methodological aspects used in the development of this research, for which it has developed a survey that includes eighteen closed questions and two open ended questions, structured according to our main and specific objectives of this research. The survey was distributed to a sample of companies selected from the universe defined in the research. The results are set out in the fourth section of the article, entitled, research results and which analyzes the responses to each of the survey questions. Finally, we present the conclusions and recommendations that can be reached, highlighting among the main ones, a high incidence of tax and legal aspects

  4. Interference in ballistic motor learning - is motor interference really sensory?

    DEFF Research Database (Denmark)

    Lundbye-Jensen, Jesper; Petersen, Tue Hvass; Rothwell, John C

    not require learning. Repeated transcranial magnetic stimulation (rTMS) of corticospinal motor output at intensities below ankle movement threshold did not cause interference, whereas suprathreshold rTMS did. Furthermore, electrical stimulation of the peripheral nerve to the plantarflexors (but not extensors......Skill gained after a short period of practice in one motor task can be abolished if a second task is learned shortly afterwards. We hypothesised that interference requires the same circuits to be engaged in the two tasks and provoke competing processes of synaptic plasticity. To test this, subjects......) caused interference. We conclude that interference is remarkably specific for circuits involved in a specific movement direction / activation of individual muscles and depends crucially on sensory error signals. One possible mechanism of interference may be disruption of early motor memory consolidation....

  5. An empirical study on the influence of IFRS and regulations on the quality of financial reporting of isted companies in a developing country

    Directory of Open Access Journals (Sweden)

    Wadesango, N.

    2016-11-01

    Full Text Available This research sought to establish if International Accounting Standards (IAS, International Financial Reporting Standards (IFRS and regulations in Zimbabwe have been associated with increased financial reporting quality for listed companies. The study adopted mixed research approach. Questionnaires and unstructured interviews were used as research instruments to collect primary data. Content analysis was also adopted to triangulate the results. Target population was the listed companies in Zimbabwe. The study found a significant negative relationship between voluntary adoption of IFRS and earnings management of listed companies in Zimbabwe. The negative relationship may indicate that IFRS does not promote earnings management for voluntary adopters, thereby implying an increased financial reporting quality. It is recommended that top management, external auditors and regulators being the key players in standards, should work together and tighten compliance so that impact of IFRS could be felt more

  6. Nueva norma de arrendamiento IFRS 16 Leases y su impacto financiero y contable

    Directory of Open Access Journals (Sweden)

    Viviana Lambreton Torres

    2017-07-01

    Full Text Available Este documento tiene como objetivo evidenciar el impacto que generará la aplicación de la IFRS 16 en las métricas de rentabilidad ROA, ROE y en el margen de utilidad. Así como en las razones de apalancamiento financiero y liquidez para que, tanto los responsables de la información como los usuarios de la misma, tengan conocimiento del efecto que genera esta nueva norma internacional de arrendamiento en la situación financiera y en los resultados de operación. Además de presentar los principales requerimientos que establece para que los tomadores de decisiones, tanto de las empresas privadas como de las públicas, puedan anticiparse y prepararse adecuadamente al cambio.

  7. Varumärkesvärdering : Implementeringen av IAS 38 och IFRS 3

    OpenAIRE

    Calmfors, Cecilia

    2007-01-01

    Den 1:a januari 2005 infördes nya redovisningsregler gällande företagsförvärv. Samtliga svenska börsnoterade företag skall redovisa i enlighet med IFRS 3 Företagsförvärv och IAS 38 Immateriella tillgångar. De nya reglerna innebär bland annat att varumärken och andra immateriella tillgångar skall värderas separat från goodwill i balansräkningen. Syftet med uppsatsen är att undersöka effekten av IAS 38 på svenska företags redovisning av immateriella tillgångar, med fokus på varumärken. Studien ...

  8. Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS

    Directory of Open Access Journals (Sweden)

    Heny Kurniawati

    2013-11-01

    Full Text Available This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and 2012. The analysis focused on accounting choice in fixed assets (PSAK 16, intangible assets (PSAK 19, and investment property (PSAK 13. The study showed that public listed companies tend to choose historical cost to account for their fixed assets, intangible assets, and investment property. For fixed assets, it is only 2.5% changing their accounting policy to revaluation method. While for investment property, it is only 15% using revaluation method. All of public listed companies used historical cost method to record their non-goodwill intangible assets.

  9. Acceleration ion focusing (IFR) and transport experiments with the recirculating linear accelerator (RLA)

    International Nuclear Information System (INIS)

    Mazarakis, M.G.; Smith, D.L.; Puokey, J.W.; Bennett, L.F.; Wagner, J.S.; Olson, W.R.; George, M.; Turman, B.N.; Prestwich, K.R.; Struve, K.W.

    1992-01-01

    The focusing and transport of intense relativistic electron beams in the Sandia Laboratories Recirculating Linear Accelerator (RLA) is accomplished with the aid of an ion focusing channel (IFR). We report here experiments evaluating the beam generation in the injector and its subsequent acceleration and transport through the first post-accelerating cavity. Two injectors and one type of post-accelerating cavity were studied. Beams of 6-20 kA current were injected and successfully transported and accelerated through the cavity. The transport efficiencies were 90% - 100%, and the beam Gaussian profile (4 MeV injector) and radius (5 mm) remained the same through acceleration. We describe the RLA, present the experimental results and compare them with numerical simulations. (Author) 3 refs., 7 figs

  10. Defining a metal-based waste form for IFR pyroprocessing wastes

    International Nuclear Information System (INIS)

    McDeavitt, S.M.; Park, J.Y.; Ackerman, J.P.

    1994-01-01

    Pyrochemical electrorefining to recover actinides from metal nuclear fuel is a key element of the Integral Fast Reactor (IFR) fuel cycle. The process separates the radioactive fission products from the long-lived actinides in a molten LiCl-KCl salt, and it generates a lower waste volume with significantly less long-term toxicity as compared to spent nuclear fuel. The process waste forms include a mineral-based waste form that will contain fission products removed from an electrolyte salt and a metal-based waste form that will contain metallic fission products and the fuel cladding and process materials. Two concepts for the metal-based waste form are being investigated: (1) encapsulating the metal constituents in a Cu-Al alloy and (2) alloying the metal constituents into a uniform stainless steel-based waste form. Results are given from our recent studies of these two concepts

  11. Konsep Nilai Wajar (Fair Value dalam Standar Akuntansi Berbasis IFRS di Indonesia Apa dan Bagaimana?

    Directory of Open Access Journals (Sweden)

    Heri Sukendar W.

    2012-05-01

    Full Text Available This paper is intended to explain the use of the concept of fair value instead of book value. The accounting world in Indonesia during the last few years have made convergency implementation of new accounting standards oriented to the International Financial Reporting Standards (IFRS issued by International Accounting Standard Boars (IASB. This new accounting standard that emphasizes the concept of fair value compared with book value concept is outdated. The use of the concept of fair value of the difference and it turned out to be a trigger konvergency change the paradigm of the book value of a simpler, but less information is less transparent. The implementation of accounting standards konverjensi done gradually raises serious problems, this can be seen from postponed the application of PSAK 50 & PSAK 55 in the banking industry. Knowledge and experience of inadequate is a priority of fair value implementation difficulties.

  12. The possibility of using IFRS 9 in modeling financial results of business entities

    Directory of Open Access Journals (Sweden)

    Maciej Frendzel

    2016-09-01

    Full Text Available The article undertakes the question of application of International Financial Reporting Standard (IFRS 9 Financial Instruments in the context of the possible use of its provisions to achieve the expected results in financial reporting. The aim of the article is to present the selected areas of accounting for financial instruments that can be used to shape the financial results (earnings management and the financial posi-tion of an entity in the context of the first-time application of this regulation. The article uses the method of critical analysis, deductive reasoning and case study. For the purposes of the article and the case study, unstructured interviews were conducted with two persons holding managerial positions in a financial institution in Poland and the simulations made by them were analysed.

  13. The RNA interference revolution

    Directory of Open Access Journals (Sweden)

    G. Lenz

    2005-12-01

    Full Text Available The discovery of double-stranded RNA-mediated gene silencing has rapidly led to its use as a method of choice for blocking a gene, and has turned it into one of the most discussed topics in cell biology. Although still in its infancy, the field of RNA interference has already produced a vast array of results, mainly in Caenorhabditis elegans, but recently also in mammalian systems. Micro-RNAs are short hairpins of RNA capable of blocking translation, which are transcribed from genomic DNA and are implicated in several aspects from development to cell signaling. The present review discusses the main methods used for gene silencing in cell culture and animal models, including the selection of target sequences, delivery methods and strategies for a successful silencing. Expected developments are briefly discussed, ranging from reverse genetics to therapeutics. Thus, the development of the new paradigm of RNA-mediated gene silencing has produced two important advances: knowledge of a basic cellular mechanism present in the majority of eukaryotic cells and access to a potent and specific new method for gene silencing.

  14. Dopad potenciálního zavedení IFRS pro SME v ČR v oblasti dlouhodobého majetku

    OpenAIRE

    Šebková, Jana

    2014-01-01

    The diploma thesis deals with the impact of different fixed assets presentation standards according to the Czech Accounting Legislation (CAL) and International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The main goal of the diploma thesis is to evaluate the impact of different presentation standards from CAL and IFRS for SMEs perspective on the values of financial statement items that affect the transparency of the selected financial analysis indicators. T...

  15. Vypovídací schopnost výsledovky podle české účetní legislativy a podle IFRS

    OpenAIRE

    Nedvědová, Jana

    2009-01-01

    The content of the thesis is an income statement informative. It deals with its structural elements, the structure itself and its various concepts within the global harmonization. Especially it focuses on defining of the same and different views on the income statement that occur between the Czech accounting legislation and IFRS. The analytic part of the thesis transforms the income statement generated under the Czech law to the income statement fulfilling the IFRS requirements and the analys...

  16. Vykazování budov podle IFRS a českých účetních předpisů

    OpenAIRE

    Šebková, Kateřina

    2011-01-01

    The diploma thesis deals with reporting of building in accordance with International Financial Reporting Standards and after that in accordance with Czech accounting regulations. The part, which is dedicated to IFRS, is focused to the reporting of company buildings according to the standards: IAS 16, IAS 40, IFRS 5 and IAS 36. The content of the next part is dedicated to Czech accounting regulations of company buildings especially to the Czech accounting standard no. 013. There is the compari...

  17. Zobrazení dlouhodobého hmotného majetku v účetnictví podle české legislativy a IAS/IFRS

    OpenAIRE

    Lachoutová, Marie

    2008-01-01

    This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and I...

  18. Standardy IFRS 15 a 16 a jejich dopad na finanční výkonnost podniku

    OpenAIRE

    Hrušková, Karolína

    2017-01-01

    This diploma thesis focuses on new accounting standards IFRS 15 and IFRS 16. The aim is to examine how their implementation can affect financial performance of a company. Financial indicators reflecting these impacts are chosen based on identification of key methodical changes. The problem is described on the example of O2 Czech Republic a. s. By performing an impact analysis based on 2016 figures and currently available product and service offering, possible differences between company's res...

  19. Komparace české účetní legislativy a IFRS z hlediska tvorby účetních rezerv

    OpenAIRE

    Satranová, Kateřina

    2014-01-01

    The bachelor thesis "Comparison of Czech Accounting Legislation and IFRS in Terms of Creating Accounting Reserves" deals with differences between two accounting systems used in the Czech Republic. The aim is to characterize, compare and summarize the largest differences. The first part of the thesis deals with general characteristics of reserves, then with reporting of reserves in IFRS and Czech accounting legislation. The most important differences in reporting are summarized in the end of t...

  20. Treatment of wastes in the Integral Fast Reactor (IFR) fuel cycle

    International Nuclear Information System (INIS)

    Ackerman, J.P.; Johnson, T.R.; Chow, L.S.H.; Carls, E.L.; Hannum, W.H.; Laidler, J.J.

    1997-01-01

    In both the reactor portion and the fuel-cycle portion of the Integral Fast Reactor (IFR), handling, treatment and disposal of wastes are simpler than in current fuel cycles. The vast majority (> 99.9%) of the very-long-lived radioactive TRU elements are not sent to the repository; rather, they are recycled. High-level waste volume from the IFR process (called ''the pyroprocess'') is lower than that from either the direct disposal of spent fuel or from conventional PUREX-type reprocessing. The quantity of low-level waste is very low. In the pyroprocess, the actinides are recovered and separated from the bulk of the fission products by an electrorefining step wherein the actinides are electrotransported from chopped fuel elements and deposited at cathodes. The volatile fission products xenon, krypton, and tritium are collected for long-term storage and decay. Zirconium and the ''noble metal'' fission products (those that are less easily oxidized than zirconium) remain in the anode compartment, to be removed with the fuel cladding fragments and made into a metal waste form. The remaining fission products collect in the salt as chlorides. A process has been developed to periodically remove the contaminated salt from the electrorefiner, separate most of the fission products, and return the purified salt in a form that is ready for continuing use. To clean up the electrorefiner salt, the fission products are removed by ion exchange onto a column of Zeolite A. After the purification step, the column material and the contained fission products are converted to a mineral waste form for disposal. The processes and equipment for waste isolation and conversion to suitable disposal forms are described in this paper. (author)

  1. Rates of credit obligations compliance on IFRS financial statement as a factor of financial stability

    Directory of Open Access Journals (Sweden)

    O. V. Uvarova

    2016-01-01

    Full Text Available For the purposes of effective management of economic activity of the entities of insufficiently own accounting information. For objective assessment of a financial and economic provision of the entity it is necessary to pass from separate accounting data to certain valuable ratios of major factors – to financial performance or financial ratios. Calculation and interpretation of their values the integral and essentially necessary part of a financial analysis, especially it is important if the company has credit liabilities. Conditions of credit agreements often include accomplishment of credit covenants which represent restrictions for activities and a financial position of the company in addition to timely settlement of percent and a body of the credit and provide to lessors a certain level of safety from bankruptcy of the debtor. The article considers the covenants and financial covenants definitions; the main financial covenants containing in credit agreements between large banks and borrowers; data on structure of a credit portfolio and financial debt of NLMK as at June 30, 2016; the main financial covenants containing in credit agreements of the companies of NLMK Group; definitions and formulas of calculation of financial rates based on the IFRS financial statement; calculation of covenants on the example of IFRS consolidated financial statements of NLMK; subtleties of calculation of financial rates; the main differences of financial rates calculation based on the financial statements prepared on the different principles; conclusion about stability and a financial condition of NLMK by the results received during calculation financial covenants as at end of the first half of the year 2016.

  2. Mandatory IFRS adoption and the cost of Equity Capital. Evidence from Spanish Firms

    Directory of Open Access Journals (Sweden)

    David Castillo-Merino

    2014-05-01

    Full Text Available Purpose: The main objective of this paper analyses the effects of mandatory International Financial Reporting Standards (IFRS adoption by Spanish firms in 2005 on the cost of equity capital. Design/methodology: Using a sample of listed Spanish companies during the 1999 to 2009 period and a country-level focused analysis. To achieve our objective we relied on OLS regression analysis and estimate the dependent variable – the cost of equity – by using the proxy suggested in Easton (2004. Findings: We find evidence that, unlike previous studies, Spanish listed companies show a significant reduction in their cost of equity capital after the mandatory adoption of IFRS in 2005, after controlling by a set of firm-risk and market variables. According to our results, increased financial disclosure and enhanced information comparability, along with changes in legal and institutional enforcement, seem to have a joint effect on the cost of capital, leading to a large decrease in expected equity returns. Research limitations: The main limitation of the study is that the sample represents just one country. Practical implications: The findings of the study may have implications for the firms’ management staff, as they reveal what information determines the cost of equity capital. The systematic risk and the leverage affect positively the cost of stocks and therefore their market value. The results are consistent with the financial principle establishing that the higher risk and the higher leverage, the higher cost of capital. Originality/value: As a result of the conducted research, one is able to figure out which stock-return variables should be observed to anticipate the change of a company’s cost of capital.

  3. Semiconductor laser using multimode interference principle

    Science.gov (United States)

    Gong, Zisu; Yin, Rui; Ji, Wei; Wu, Chonghao

    2018-01-01

    Multimode interference (MMI) structure is introduced in semiconductor laser used in optical communication system to realize higher power and better temperature tolerance. Using beam propagation method (BPM), Multimode interference laser diode (MMI-LD) is designed and fabricated in InGaAsP/InP based material. As a comparison, conventional semiconductor laser using straight single-mode waveguide is also fabricated in the same wafer. With a low injection current (about 230 mA), the output power of the implemented MMI-LD is up to 2.296 mW which is about four times higher than the output power of the conventional semiconductor laser. The implemented MMI-LD exhibits stable output operating at the wavelength of 1.52 μm and better temperature tolerance when the temperature varies from 283.15 K to 293.15 K.

  4. Adaptive transmit selection with interference suppression

    KAUST Repository

    Radaydeh, Redha Mahmoud Mesleh

    2010-01-01

    This paper studies the performance of adaptive transmit channel selection in multipath fading channels. The adaptive selection algorithms are configured for single-antenna bandwidth-efficient or power-efficient transmission with as low transmit channel estimations as possible. Due to the fact that the number of active co-channel interfering signals and their corresponding powers experience random behavior, the adaptation to channels conditions, assuming uniform buffer and traffic loading, is proposed to be jointly based on the transmit channels instantaneous signal-to-noise ratios (SNRs) and signal-to- interference-plus- noise ratios (SINRs). Two interference cancelation algorithms, which are the dominant cancelation and the less complex arbitrary cancelation, are considered, for which the receive antenna array is assumed to have small angular spread. Analytical formulation for some performance measures in addition to several processing complexity and numerical comparisons between various adaptation schemes are presented. ©2010 IEEE.

  5. Communications in interference limited networks

    CERN Document Server

    2016-01-01

    This book offers means to handle interference as a central problem of operating wireless networks. It investigates centralized and decentralized methods to avoid and handle interference as well as approaches that resolve interference constructively. The latter type of approach tries to solve the joint detection and estimation problem of several data streams that share a common medium. In fact, an exciting insight into the operation of networks is that it may be beneficial, in terms of an overall throughput, to actively create and manage interference. Thus, when handled properly, "mixing" of data in networks becomes a useful tool of operation rather than the nuisance as which it has been treated traditionally. With the development of mobile, robust, ubiquitous, reliable and instantaneous communication being a driving and enabling factor of an information centric economy, the understanding, mitigation and exploitation of interference in networks must be seen as a centrally important task.

  6. EFEITOS DAS IFRS NO CONSERVADORISMO CONTÁBIL: UM ESTUDO EM COMPANHIAS ABERTAS DOS PAÍSES MEMBROS DO GLENIF

    Directory of Open Access Journals (Sweden)

    Antônio Carlos Brunozi Júnior

    2015-12-01

    Full Text Available É compreensível que devido a relevância dos relatórios contábeis e sua maior importância com a adoção das IFRS haja nas empresas uma preocupação com os fatores que causam interferência na sua qualidade, bem como, com os critérios utilizados na sua formação, consistência e avaliação. Dentre os fatores que exercem influencia na qualidade das informações contábeis está o conservadorismo, definido por Basu (1997 como um reconhecimento assimétrico das perdas em relação aos ganhos, se refletem as más notícias mais rapidamente do que as boas notícias. Considerando este contexto, o presente estudo tem o objetivo de avaliar as magnitudes das influências das IFRS nos níveis de conservadorismo contábil das práticas adotadas nos países membros do GLENIF, mais especificadamente, Argentina, Brasil, Chile, Colômbia, México e Peru no período de 2003 a 2013. Com uma amostra de 513 empresas e 5643 observações, aplicou-se por meio de dados em painel a equação original de Basu (1997 e, posteriormente, incluiu-se uma variável dummy considerando os efeitos da adoção das IFRS no conservadorismo. Os resultados indicaram que, mesmo com a adoção das IFRS notou-se no Brasil e no México a presença de práticas conservadoristas. Na Argentina constatou-se situação contrária, as IFRS amenizaram o conservadorismo nas empresas do país. Já no Chile, Colômbia e Peru os resultados não significativos foram insuficientes para indicarem a presença de conservadorismo após a adoção das IFRS.

  7. Range data reported to the requirements of the IAS 12 and impact of the IFRS adoption for tax purposes in the tax collection of the Czech Republic

    Directory of Open Access Journals (Sweden)

    Simona Jirásková

    2013-01-01

    Full Text Available An issue of relationship between corporate income tax and accounting is one of the most discussed at present. Until recently the tax base was derived from the accounting profit defined in the Czech accounting law. But from 2004 there are companies which have to use IFRS in bookkeeping and financial reporting and from the perspective of the Czech accounting law they do not care about Czech accounting regulation. On the other hand Czech tax regulation has not accepted this change in the field of European accounting harmonization and still directs to pay tax on the basis of Czech accounting regulation for all entities. Fear of adverse change in tax collection is one of the main reasons why the Czech Tax Administration does not allow to pay income tax under profit or loss patterned on IFRS. The most important goal of this work is to characterize the relationship between accounting profit or loss under IFRS and the tax base of income and to find out the impact of taxation under profit in accordance with IFRS in total tax collection. Basic sample of all analyses consists of 35 accounting entities which mandatorily use IFRS and this sample was also confronted with a list of 106 major payers of income tax published yearly by the Ministry of Finance of the Czech Republic for the needs characterization of the relationship of profit under IFRS and the tax base of income.

  8. Radio Frequency Interference Mitigation

    Science.gov (United States)

    An, T.; Chen, X.; Mohan, P.; Lao, B. Q.

    2017-09-01

    The observational facilities of radio astronomy keep constant upgrades and developments to achieve better capabilities including increasing the time of the data recording and frequency resolutions, and increasing the receiving and recording bandwidth. However in contrast, only a limited spectrum resource has been allocated to radio astronomy by the International Telecommunication Union, resulting in that the radio observational instrumentations are inevitably exposed to undesirable radio frequency interference (RFI) signals which originate mainly from the terrestrial human activity and are becoming stronger with time. RFIs degrade the quality of data and even lead to invalid data. The impact of RFIs on scientific outcome becomes more and more serious. In this article, the requirement for RFI mitigation is motivated, and the RFI characteristics, mitigation techniques, and strategies are reviewed. The mitigation strategies adopted at some representative observatories, telescopes, and arrays are also introduced. The advantages and shortcomings of the four classes of RFI mitigation strategies are discussed and presented, applicable at the connected causal stages: preventive, pre-detection, pre-correlation, and post-correlation. The proper identification and flagging of RFI is the key to the reduction of data loss and improvement in data quality, and is also the ultimate goal of developing RFI mitigation technique. This can be achieved through a strategy involving a combination of the discussed techniques in stages. The recent advances in the high speed digital signal processing and high performance computing allow for performing RFI excision of the large data volumes generated from large telescopes or arrays in both real time and offline modes, aiding the proposed strategy.

  9. Interference in motor learning - is motor interference sensory?

    DEFF Research Database (Denmark)

    Jensen, Jesper Lundbye; Petersen, Tue Hvass; Rothwell, John C

    learning of the primary task, no interference was observed. Previous studies have suggested that primary motor cortex (M1) may be involved in early motor memory consolidation. 1Hz Repetitive Transcranial Magnetic Stimulation (rTMS) of corticospinal motor output at intensities below ankle movement threshold......Skill gained after a short period of practice in one motor task can be abolished if a second task is learned shortly afterwards, but not all motor activities cause interference. After all it is not necessary to remain completely still after practicing a task for learning to occur. Here we ask which...... mechanisms determine whether or not interference occurs. We hypothesised that interference requires the same neural circuits to be engaged in the two tasks and provoke competing processes of synaptic plasticity. To test this, subjects learned a ballistic ankle plantarflexion task. Early motor memory...

  10. Interference in motor learning - is motor interference sensory?

    DEFF Research Database (Denmark)

    Jensen, Jesper Lundbye; Petersen, Tue Hvass; Rothwell, John C

    mechanisms determine whether or not interference occurs. We hypothesised that interference requires the same neural circuits to be engaged in the two tasks and provoke competing processes of synaptic plasticity. To test this, subjects learned a ballistic ankle plantarflexion task. Early motor memory...... learning of the primary task, no interference was observed. Previous studies have suggested that primary motor cortex (M1) may be involved in early motor memory consolidation. 1Hz Repetitive Transcranial Magnetic Stimulation (rTMS) of corticospinal motor output at intensities below ankle movement threshold......Skill gained after a short period of practice in one motor task can be abolished if a second task is learned shortly afterwards, but not all motor activities cause interference. After all it is not necessary to remain completely still after practicing a task for learning to occur. Here we ask which...

  11. Soon we will almost all use IFRS when preparing accounting information – but does that improve financial statements’ comparability?

    DEFF Research Database (Denmark)

    Schøler, Finn

    2013-01-01

    OBJECTIVES AND RESEARCH QUESTIONS One of the objectives of using the framework of IFRS / IAS throughout the world is to facilitate more transparent comparability of the financial information presented by the companies. But do we use the IFRS principles in the same way everywhere? Does it make sense...... to prescribe some accounting practice such as references to the process or input part of producing accounting information when the alleged aim is to improve the comparability of the accounting information provided by the companies, i.e. the financial statements or the output part? DATA & METHODS From...... the global ORBIS-database, we selected all listed non-financial and non-insurance companies with a turnover in the last available financial year larger than 100 million USD, which left us with more than 18 thousand public accounts (companies) from 124 different countries from all over the world. Based...

  12. An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium Enterprises

    Directory of Open Access Journals (Sweden)

    Fernando Lins Alves

    2013-12-01

    Full Text Available This paper examines the services provided by accountancy professionals to small and medium enterprises (SME. More specifically, the purpose is to understand the level of utilisation of international standards to these organisations “IFRS for SME” in Brazil in accordance to the national standards (NBC T 19.41. Overall, 32 interviews were carried out in accountancy organisations in the city of Recife-PE. The study focuses on the knowledge, utilisation and applicability of the International Standards to SME. The results show that there is a lack of utilisation of the standards and that some accountancy professionals do not have knowledge regarding the changes produced by the convergence process. Moreover, the study reveals that the majority of accountancy professionals consider unnecessary to adopt the “IFRS for SME”.

  13. Current status of the Run-Beyond-Cladding Breach (RBCB) tests for the Integral Fast Reactor (IFR)

    International Nuclear Information System (INIS)

    Batte, G.L.; Pahl, R.G.; Hofman, G.L.

    1993-01-01

    This paper describes the results from the Integral Fast Reactor (IFR) metallic fuel Run-Beyond-Cladding-Breach (RBCB) experiments conducted in the Experimental Breeder Reactor II (EBR-II). Included in the report are scoping test results and the data collected from the prototypical tests as well as the exam results and discussion from a naturally occurring breach of one of the lead IFR fuel tests. All results showed a characteristic delayed neutron and fission gas release pattern that readily allows for identification and evaluation of cladding breach events. Also, cladding breaches are very small and do not propagate during extensive post breach operation. Loss of fuel from breached cladding was found to be insignificant. The paper will conclude with a brief description of future RBCB experiments planned for irradiation in EBR-II

  14. Adaptive limited feedback for interference alignment in MIMO interference channels.

    Science.gov (United States)

    Zhang, Yang; Zhao, Chenglin; Meng, Juan; Li, Shibao; Li, Li

    2016-01-01

    It is very important that the radar sensor network has autonomous capabilities such as self-managing, etc. Quite often, MIMO interference channels are applied to radar sensor networks, and for self-managing purpose, interference management in MIMO interference channels is critical. Interference alignment (IA) has the potential to dramatically improve system throughput by effectively mitigating interference in multi-user networks at high signal-to-noise (SNR). However, the implementation of IA predominantly relays on perfect and global channel state information (CSI) at all transceivers. A large amount of CSI has to be fed back to all transmitters, resulting in a proliferation of feedback bits. Thus, IA with limited feedback has been introduced to reduce the sum feedback overhead. In this paper, by exploiting the advantage of heterogeneous path loss, we first investigate the throughput of IA with limited feedback in interference channels while each user transmits multi-streams simultaneously, then we get the upper bound of sum rate in terms of the transmit power and feedback bits. Moreover, we propose a dynamic feedback scheme via bit allocation to reduce the throughput loss due to limited feedback. Simulation results demonstrate that the dynamic feedback scheme achieves better performance in terms of sum rate.

  15. Impact of IFRS on the quality of financial information in the United Kingdom and France: Evidence from a new perspective

    Directory of Open Access Journals (Sweden)

    Héctor Fabio Perafán Peña

    2017-10-01

    Originality/value: This work overcomes the methodological design problems of previous research, such as sample selection bias, the inclusion of observations close to the year of mandatory adoption, the heterogeneity of each country and the size of the analyzed companies. To the best of our knowledge, this research is the first to test the effect of IFRS adoption in the European context, using the relation between idiosyncratic risk and the opacity of financial reports.

  16. An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes

    OpenAIRE

    Maria Madalina Buculescu (Costica); Bogdan Nicolae Velicescu

    2014-01-01

    This paper aims a comparative analysis between IFRS for SMEs and Romanian national accounting regulations concerning measurement of formal convergence level of definitions, treatment and policies of Property, Plant and Equipment (PPE) and highlighting main national fiscal rules related. With the purpose to not contribute only to the measurement of PPE formal level of harmonization, we intend to analyze some PPE related accounting practices used by Romanian certified accountants. To this effec...

  17. Fair value or cost-based measurement for PPE and IP: evidence from accounting practice under IFRS

    OpenAIRE

    Fonseca, Maria

    2007-01-01

    Some standards permit a choice between different measurement bases. IAS 16 and IAS 40 allow entities to choose between fair value and cost-based measurement for property, plant and equipment (PPE) and investment property (IP), respectively. This study analyzes the accounting practice concerning measurement of PPE and IP after recognition, under IFRS. The sample was extracted from stock exchange listed European companies included in the S&P Europe 350 Index. Data was hand collec...

  18. Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards

    OpenAIRE

    Zita Drábková

    2015-01-01

    The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of true and fair view as defined in the national accounting legislation. The paper is concerned with the different possibilities of detecting the manipulation of financial statements in terms of the Czech Accounting Standards and IFRS. The paper an...

  19. To Adopt Or Not To Adopt? The Transnational Adoption of International Financial Reporting Standards (IFRS) in Africa

    OpenAIRE

    Zori, S.

    2015-01-01

    The idea that policy diffusion can occur via two different mechanisms has gained attention in the realm of international accounting since the European Union’s adoption of International Financial Reporting Standards (IFRSs) in 2005. Proponents of classical economic approaches to policy adoption argue that countries adopting IFRS are motivated solely by the economic consequences of the standards from which they anticipate an improvement in information quality. Neo-institutional scholars argue, ...

  20. Principles of Prudential in Ifrs Financial Statements and Its Effect on Earnings Response Coefficient and Profit Management

    OpenAIRE

    Suryani, Arna; Herianti, Eva

    2016-01-01

    The purpose of this study is to determine the effect of prudential principle of financial statements in IFRS on earnings response coefficients and profit management of manufakturing companies. This study uses analytical methods Partial Least Square (PLS) through analisys software called Smart PLS 2.0 M3. The object of this research is manufacturing companies in Indonesia with a total of 57 analysis unit manufacturing company during the period from 2013 to 2015.Based on the results of the stud...

  1. Analyzing the problems with the current adoption of IFRS in the companies among India, China, Germany, Russia and Kenya

    Directory of Open Access Journals (Sweden)

    Robert Mosomi Ombati

    2018-01-01

    Full Text Available Accounting information provides past and current financial information of an economic unit for business managers, potential investors, and other interested parties. Internally generated accounting information helps business managers with planning, controlling, and making decisions referred to as managerial accounting information. However, if the companies, which have adopted International Financial Reporting Standards (IFRS globally, cannot generate the same information then the accounting practices need to be improved. For this purpose, the current study was performed with the objectives of measuring relationship between profitability and market capitalization and to analyze the challenges faced by listed firms of various countries in association with the implementation of IFRS. For this purpose, 15 companies were selected from 5 countries including India, China, Germany, Russia and Kenya. The secondary data regarding the correlation between profitability and market capitalization were analyzed to calculate the correlations. The primary data regarding the managers perception were analyzed with multiple regression method using SPSS-19 software to find out the company related variables, investors’ related variables and government agency related variables responsible for problems in the current adoption of IFRS.

  2. Time-limited consolidation and task interference: no direct link.

    Science.gov (United States)

    Been, Marin; Jans, Bert; De Weerd, Peter

    2011-10-19

    Perceptual skills improve with daily practice (Fahle and Poggio, 2002; Fine and Jacobs, 2002). Practice induces plasticity in task-relevant brain regions during an "offline" consolidation period thought to last several hours, during which initially fragile memory traces become stable (Karni, 1996; Dudai, 2004). Impaired retention of a task if followed by training in another task is considered evidence for the instability of memory traces during consolidation (Dudai, 2004). However, it remains unknown when after training memory traces become stable and resistant against interference, where in the brain the neuronal mechanisms responsible for interference are localized, and how these mechanisms produce interference. Here, we show in human participants strong interference between two visual skill-learning tasks for surprisingly long time intervals between training periods (up to 24 h). Interference occurred during asymptotic learning, but only when stimuli were similar between tasks. This supports a strong contribution to interference of low-level visual cortical areas (Karni and Bertini, 1997; Ahissar and Hochstein, 2004), where similar stimuli recruit overlapping neuronal populations. Our finding of stimulus-dependent and time-independent interference reveals a fundamental limit in cortical plasticity that constrains the simultaneous representation of multiple skills in a single neuronal population, rather than a time-limited consolidation process.

  3. Evaluate interference in digital channels

    Science.gov (United States)

    Davarian, F.; Sumida, J.

    1985-01-01

    Any future mobile satellite service (MSS) which is to provide simultaneous mobile communications for a large number of users will have to make very efficient use of the spectrum. As the spectrum available for an MSS is limited, the system's channels should be packed as closely together as possible, with minimum-width guard bands. In addition the employment of frequency reuse schemes is an important factor. Difficulties regarding these solutions are related to the introduction of interference in the link. A balance must be achieved between the competing aims of spectrum conservation and low interference. While the interference phenomenon in narrowband FM voice channels is reasonably well understood, very little effort, however, has been devoted to the problem in digital radios. Attention is given to work, which illuminates the effects of cochannel and adjacent channel interference on digital FM (FSK) radios.

  4. Nonmonotonic quantum-to-classical transition in multiparticle interference

    DEFF Research Database (Denmark)

    Ra, Young-Sik; Tichy, Malte; Lim, Hyang-Tag

    2013-01-01

    Quantum-mechanical wave–particle duality implies that probability distributions for granular detection events exhibit wave-like interference. On the single-particle level, this leads to self-interference—e.g., on transit across a double slit—for photons as well as for large, massive particles...... that interference fades away monotonically with increasing distinguishability—in accord with available experimental evidence on the single- and on the many-particle level. Here, we demonstrate experimentally and theoretically that such monotonicity of the quantum-to-classical transition is the exception rather than...

  5. Interference in ballistic motor learning - is motor interference really sensory?

    DEFF Research Database (Denmark)

    Lundbye-Jensen, Jesper; Petersen, Tue Hvass; Rothwell, John C

    Skill gained after a short period of practice in one motor task can be abolished if a second task is learned shortly afterwards. We hypothesised that interference requires the same circuits to be engaged in the two tasks and provoke competing processes of synaptic plasticity. To test this, subjects...... learned a ballistic ankle plantarflexion task. Interference was observed following subsequent learning of a precision tracking task with the same movement direction and agonist muscles, but not by learning involving the opposite movement and antagonist muscles or by voluntary agonist contractions that did...... not require learning. Repeated transcranial magnetic stimulation (rTMS) of corticospinal motor output at intensities below ankle movement threshold did not cause interference, whereas suprathreshold rTMS did. Furthermore, electrical stimulation of the peripheral nerve to the plantarflexors (but not extensors...

  6. Interpretasi Investor Non-Profesional atas Implementasi International Financial Reporting Standard (IFRS 8 dan Pernyataan Standar Akuntansi Keuangan (PSAK 5 dalam Perspektif Framing Information

    Directory of Open Access Journals (Sweden)

    Erni Suryandari

    2016-12-01

    Full Text Available This study attemps to determines the effects of variable implementation of IFRS 8 which differs in IFRS 8 positive frame, IFRS 8 negative frame, PSAK 5 positive frame, and PSAK 5 negative frame toward non profesional investor’s interpretation. This experiment study is an experiment with factorial design 2x2 between subject. The subject is 120 participants from accounting undergraduate students of Muhammadiyah Yogyakarta University as a subtitute of non professional investors. Data analysis used to test hypotetical result is multiple regression with additional analysis using SPSS ver. 16. The results show that segment information in IFRS 8 with positive frame positive and significantly affect non professional investor’s interpretation than those in PSAK 5 with positive frame. In contrast, segment information in PSAK 5 with negative frame positive and significantly affect non professional investor’s interpretation than those in IFRS 8 with negative frame. This study proves that assessment and individu interpretation can be affected by framing and Prospect Theory plays a role in option choosing and the assessment. There is no difference in interpretation by investor non professional when the information given such as difference format

  7. Management of transuranics using the Integral Fast Reactor (IFR) fuel cycle

    International Nuclear Information System (INIS)

    Wade, D.C.

    1994-01-01

    The 50 years of activities following the discovery of self-sustaining fission chains have given rise to a buildup of roughly 900 tons of manmade transuranics. Of the total, about 260 tons of Pu 239 were generated for use in weapons while the remainder were generated as a byproduct of electrical power produced worldwide by the commercial thermal nuclear power industry. What is to be done with these actinides? The options for disposition include interminable storage, burial, or recycle for use. The pros and cons of each option are being vigorously debated regarding the impact upon the issues of human and ecological risk -- both current and future; weapons proliferation potential -- both current and future; and total life cycle benefits and costs. As to the options for utilization, commercial uses for actinides (uranium and transuranics) are of limited diversity. The actinides have in the past and will in the future find application in large scale mostly by virtue of their ability to release energy through fission, and here their utility is unmatched -- whether the application be in commercial electricity generation or in armaments. The integral Fast Reactor (IFR) fuel cycle offers a number of features for management of the current and future burden of manmade transuranic materials and for capturing the energy content of the U 238 . These features are discussed here

  8. What does the implementation of IFRS for SMEs bring for agricultural enterprises?

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2011-01-01

    Full Text Available Agricultural activity is largely different from other activities that the entities perform in order to achieve profit. Unlike other business entities, agricultural produce is significantly dependent on natural climatic conditions, and therefore a particular specialization of agricultural produce depends on geographic location. Agricultural producers use every form of business organization, from small farms to large publicly held corporations. Although most entrepreneurs working in agriculture are small and medium enterprises, the specifics of agriculture are significantly reflected in the financial reporting intended primarily for large corporations traded on the capital markets. Aim of this paper is to review the possibilities of implementation of the provisions relating to agriculture in the frame of IFRS for SMEs into practice of entities concerned whose object is agricultural production and to recommend appropriate application in practice. There are designed specific procedures of recording in relation to the nature of biological assets and agricultural produce and ways of measurement in this paper. The nature of biological assets is considered as distinguishing criterion (consumable assets, bearer assets and consumable assets with long production cycle.

  9. REVENUE FROM CONTRACTS WITH CUSTOMERS: KEY ASPECTS IN THE LIGHT OF IFRS 15

    Directory of Open Access Journals (Sweden)

    Lilia GRIGOROI

    2017-04-01

    Full Text Available The present paper suggests discussing and debating the main elements that should be considered in connection with the adoption and application of the new International Financial Reporting Standard IFRS 15 “Revenue from Contracts with Customers”. Some changes, as well as opportunities are worthwhile, and it is beneficial to identify them and to analyze how to apply and capitalize on them for better quality of financial reporting. The present paper is, on the one hand, a fundamental research aiming at the acquisition of new knowledge and the development of the theory in this area of accounting and, on the other hand, an applied research as it is designed to analyse new theories and find solutions and practical applications, thus contributing to the improvement of accounting and financial reporting of revenues with a direct impact on the process of substantiation of decisions. The results of the research can be used in the development and improvement of both the relevant regulations regarding the accounting and financial reporting of revenues, and in the practical activities of legal entities, as well as in the educational process in educational institutions.

  10. Demonstrations of Beats as Moving Interference Patterns.

    Science.gov (United States)

    Stein, T. S.; Dishman, L. G.

    1982-01-01

    Describes a ripple tank demonstration that displays interference patterns responsible for producing beats and provides photographs of computer simulations of various beat interference patterns. Includes programs for the computer simulation and equations of constructive interference paths in beat interference patterns. (Author/SK)

  11. Observation of quantum interference in molecular charge transport

    DEFF Research Database (Denmark)

    Guedon, Constant M.; Valkenier, Hennie; Markussen, Troels

    2012-01-01

    , phenomena such as giant magnetoresistance(5), Kondo effects(6) and conductance switching(7-11) have been observed in single molecules, and theorists have predicted that it should also be possible to observe quantum interference in molecular conductors(12-18), but until now all the evidence...

  12. Imperfect generalized transmit beamforming with co-channel interference cancelation

    KAUST Repository

    Radaydeh, Redha Mahmoud Mesleh

    2010-10-01

    The performance of a generalized single-stream transmit beamforming scheme employing receive co-channel interference -steering algorithms in slowly varying and flat fading channels is analyzed. The impact of imperfect prediction of channel state information (CSI) for the desired user spatially uncorrelated transmit channels is considered. Both dominant interference cancelation and adaptive arbitrary interference cancelation algorithms for closely spaced receive antennas are used. The impact of outdated statistical ordering of the interferers instantaneous powers on the effectiveness of dominant interference cancelation is investigated against the less complex adaptive arbitrary cancelation scheme. For the system models described above, new exact formulas for the statistics of combined signal-to-interference-plus-noise ratio (SINR) are derived, from which results for conventional maximum ratio transmission (MRT) and best transmit channel selection schemes can be deduced as limiting cases. The results presented herein can be used to obtain quantitative measure for various performance metrics, and in addition to investigate the performance-complexity tradeoff for different multiple-antenna system models. © 2010 IEEE.

  13. The Practical Challenges of Interference Alignment

    OpenAIRE

    Ayach, Omar El; Peters, Steven W.; Heath Jr, Robert W.

    2012-01-01

    Interference alignment (IA) is a revolutionary wireless transmission strategy that reduces the impact of interference. The idea of interference alignment is to coordinate multiple transmitters so that their mutual interference aligns at the receivers, facilitating simple interference cancellation techniques. Since IA's inception, researchers have investigated its performance and proposed improvements, verifying IA's ability to achieve the maximum degrees of freedom (an approximation of sum ca...

  14. Interference Mitigation in Cognitive Femtocells

    DEFF Research Database (Denmark)

    Da Costa, Gustavo Wagner Oliveira; Cattoni, Andrea Fabio; Alvarez Roig, Victor

    2010-01-01

    , management and optimization can be prohibitive. Instead, self-optimization of an uncoordinated deployment should be considered. Cognitive Radio enabled femtocells are considered to be a promising solution to enable self-optimizing femtocells to effectively manage the inter-cell interference, especially...

  15. Conducted interference on smart meters

    NARCIS (Netherlands)

    Keyer, Cornelis H.A.; Leferink, Frank

    2017-01-01

    The increasing conducted interference caused by modern electronic equipment is causing more problems for electronic, or static, energy meters. These meters are called smart meters when equipped with a communication link, and are replacing the conventional electromechanical meters. It is known that

  16. Electromagnetic Interference in Smart Grids

    NARCIS (Netherlands)

    Leferink, Frank; Keyer, Cees

    2017-01-01

    The increasing conducted interference caused by modern electronic equipment is causing more problems for electronic, or static, energy meters. If equipped with a communication link they are called smart meter. Because the smart meter is a key device in smart grids, any deviation has huge impact on

  17. Paraprotein interference with turbidimetric gentamicin assay.

    Science.gov (United States)

    Dimeski, Goce; Bassett, Kendra; Brown, Nigel

    2015-01-01

    Gentamicin due to its low level of resistance and rapid bactericidal activity is commonly used to treat gram-negative bacteria. However, due to its toxic effects it needs to be monitored. To date, no interference has been reported with gentamicin assays. A patient with leg cellulitis and sepsis received a single dose of gentamicin and a sample was sent for gentamicin analysis. The sample showed high blank absorbance readings on Beckman DxC800 and DC800 analysers with various dilutions. A second sample was received and analysed on a Roche Cobas system to obtain a result. A third sample was received 107 hours later with the same results and this sample was then analysed neat and post ethanol precipitation on all the turbidimetric assays available on the DxC800 analyser. The high blank absorbance was observed upon addition of the reactive reagents due to protein precipitation. Although not obvious from the patient protein results, it was shown the presence of high IgM paraprotein, 18.9 g/L (reference range 0.4-2.3 g/L) was the cause of precipitation, giving high blank readings. Of all the other turbidimetric assays, only vancomicin and valproate showed similar high blank absorbance readings. To be able to provide more rapid results it was shown ethanol could be used as a precipitant of proteins in both calibrators and patient samples with acceptable recovery. IgM paraprotein was identified as the cause of interference with the gentamicin, vancomicin and valproate assays. Protein interference in these assays can be overcome by precipitation with ethanol.

  18. IMPACTOS DA ADOÇÃO DO IFRS NA ACUMULAÇÃO DISCRICIONÁRIA E NA PESQUISA EM GERENCIAMENTO DE RESULTADOS NO BRASIL

    OpenAIRE

    Cardoso, Ricardo Lopes; Souza, Flavio Sergio Rezende Nunes de; Dantas, Manuela Moura

    2015-01-01

    A adoção plena do IFRS pelas companhias abertas brasileiras, a partir do período encerrado em 31 de dezembro de 2010, provocou perda de comparabilidade das demonstrações contábeis, o que teve como consequência a descontinuidade das séries históricas utilizadas nas pesquisas brasileiras sobre gerenciamento de resultados. A presente pesquisa investiga, numa amostra de 235 companhias abertas brasileiras não financeiras e não seguradoras, se a adoção do IFRS teve impacto no cômputo das acumulaçõe...

  19. Determination of electro-optic coefficients of lithium niobate crystal by polarization and interference methods

    Science.gov (United States)

    Syuy, A. V.; Kile, E. O.

    2016-11-01

    In this paper electrooptical coefficients r22, [r13 - 0.9r33 ], of nominally pure single congruent crystal of lithium niobate are determined. Measurement of electro-optic coefficients is produced by two independent methods: polarization and interference. The polarization scheme is based on the Senarmont method and interference scheme - on conoscopic figures.

  20. Comparison of financial leasing according to the Czech accounting legislation and IAS/IFRS including taximplications

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2010-01-01

    Full Text Available There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at define of posting and showing financial leasing according to Czech accounting legislation and international accounting standards IAS/IFRS, and determination of significant differences in these legislation.The leasing is one of the form of purchase of property. So International Accounting Standards require so that a tenant (leasee notices the subject of leasing in his assests and correlationally with obligation. After that the subject of leasing can be amortized. Argument for this way of billing is the fact, that the tenant (leasee obtaines economic gain from use of the subject of leasing during its essential economic lifetime. For it the tenant (leasee has to pay an amount that is about equal to real value and financial costs.The companies recording leasing according to czech legal form this fact do not record in accounting so value of their assests and obligations is lower than their actual (true value. This procedure dis­fi­gu­res financial indicators to be important for review of financial situation of company according to International accounting standardsBecause financial leasing is the most favourite form of leasing relation, the aim of this article is determination all changes in tax legislation to be related to financial leasing during three last years. And of course outline effect of these changes on the leasing market.

  1. Quantum interference in an interfacial superconductor.

    Science.gov (United States)

    Goswami, Srijit; Mulazimoglu, Emre; Monteiro, Ana M R V L; Wölbing, Roman; Koelle, Dieter; Kleiner, Reinhold; Blanter, Ya M; Vandersypen, Lieven M K; Caviglia, Andrea D

    2016-10-01

    The two-dimensional superconductor that forms at the interface between the complex oxides lanthanum aluminate (LAO) and strontium titanate (STO) has several intriguing properties that set it apart from conventional superconductors. Most notably, an electric field can be used to tune its critical temperature (T c ; ref. 7), revealing a dome-shaped phase diagram reminiscent of high-T c superconductors. So far, experiments with oxide interfaces have measured quantities that probe only the magnitude of the superconducting order parameter and are not sensitive to its phase. Here, we perform phase-sensitive measurements by realizing the first superconducting quantum interference devices (SQUIDs) at the LAO/STO interface. Furthermore, we develop a new paradigm for the creation of superconducting circuit elements, where local gates enable the in situ creation and control of Josephson junctions. These gate-defined SQUIDs are unique in that the entire device is made from a single superconductor with purely electrostatic interfaces between the superconducting reservoir and the weak link. We complement our experiments with numerical simulations and show that the low superfluid density of this interfacial superconductor results in a large, gate-controllable kinetic inductance of the SQUID. Our observation of robust quantum interference opens up a new pathway to understanding the nature of superconductivity at oxide interfaces.

  2. Exploring CRISPR Interference by Transformation with Plasmid Mixtures: Identification of Target Interference Motifs in Escherichia coli.

    Science.gov (United States)

    Almendros, Cristóbal; Mojica, Francisco J M

    2015-01-01

    Plasmid transformation into a bacterial host harboring a functional CRISPR-Cas system targeting a sequence in the transforming molecule can be specifically hindered by CRISPR-mediated interference. In this case, measurements of transformation efficacy will provide an estimation of CRISPR activity. However, in order to standardize data of conventional assays (using a single plasmid in the input DNA sample), transformation efficiencies have to be compared to those obtained for a reference molecule in independent experiments. Here we describe the use of a transforming mixture of plasmids that includes the non-targeted vector as an internal reference to obtain normalized data which are unbiased by empirical variations.

  3. Interference and quantization in semiclassical response functions

    International Nuclear Information System (INIS)

    Gruenbaum, Scott M.; Loring, Roger F.

    2008-01-01

    Application of the Herman-Kluk semiclassical propagator to the calculation of spectroscopic response functions for anharmonic oscillators has demonstrated the quantitative accuracy of these approximate dynamics. In this approach, spectroscopic response functions are expressed as multiple phase-space integrals over pairs of classical trajectories and their associated stability matrices. Here we analyze the Herman-Kluk semiclassical approximation to a linear response function and determine the origin of the capacity of this method to reproduce quantum effects in a response function from classical dynamical information. Our analysis identifies those classical trajectories that contribute most significantly to the response function on different time scales. This finding motivates a procedure for computing the linear response function in which the interference between pairs of classical trajectories is treated approximately, resulting in an integral over a single average trajectory, as in a purely classical calculation

  4. Electromagnetic compatibility and interference metrology

    Science.gov (United States)

    Ma, M. T.; Kanda, M.

    1986-07-01

    The material included in the report is intended for a short course on electromagnetic compatibility/interference (EMC/EM) metrology. The entire course is presented in nine chapters with the introductory part given as Chapter 1. The particular measurement topics to be covered are: (1) open sites (Chapters 2 and 6), (2) transverse electromagnetic cells (Chapter 3), (3) techniques for measuring the electromagnetic shielding of materials (Chapter 4), (4) anechoic chambers (Chapter 5), and (5) reverberating chambers (Chapter 8). In addition, since small probe antennas play an important role in some of the EMC/EMI measurements discussed, a separate chapter on various probe systems developed at NBS is given in Chapter 7. Selected contemporary EMI topics such as the characterization and measurement of a complex EM environment, interferences in the form of out-of-band receptions to an antenna, and some conducted EMI problems are also briefly discussed (Chapter 9).

  5. REM sleep rescues learning from interference.

    Science.gov (United States)

    McDevitt, Elizabeth A; Duggan, Katherine A; Mednick, Sara C

    2015-07-01

    Classical human memory studies investigating the acquisition of temporally-linked events have found that the memories for two events will interfere with each other and cause forgetting (i.e., interference; Wixted, 2004). Importantly, sleep helps consolidate memories and protect them from subsequent interference (Ellenbogen, Hulbert, Stickgold, Dinges, & Thompson-Schill, 2006). We asked whether sleep can also repair memories that have already been damaged by interference. Using a perceptual learning paradigm, we induced interference either before or after a consolidation period. We varied brain states during consolidation by comparing active wake, quiet wake, and naps with either non-rapid eye movement sleep (NREM), or both NREM and REM sleep. When interference occurred after consolidation, sleep and wake both produced learning. However, interference prior to consolidation impaired memory, with retroactive interference showing more disruption than proactive interference. Sleep rescued learning damaged by interference. Critically, only naps that contained REM sleep were able to rescue learning that was highly disrupted by retroactive interference. Furthermore, the magnitude of rescued learning was correlated with the amount of REM sleep. We demonstrate the first evidence of a process by which the brain can rescue and consolidate memories damaged by interference, and that this process requires REM sleep. We explain these results within a theoretical model that considers how interference during encoding interacts with consolidation processes to predict which memories are retained or lost. Copyright © 2014 Elsevier Inc. All rights reserved.

  6. Comparisons of receive array interference reduction techniques under erroneous generalized transmit beamforming

    KAUST Repository

    Radaydeh, Redha Mahmoud

    2014-02-01

    This paper studies generalized single-stream transmit beamforming employing receive array co-channel interference reduction algorithms under slow and flat fading multiuser wireless systems. The impact of imperfect prediction of channel state information for the desired user spatially uncorrelated transmit channels on the effectiveness of transmit beamforming for different interference reduction techniques is investigated. The case of over-loaded receive array with closely-spaced elements is considered, wherein it can be configured to specified interfering sources. Both dominant interference reduction and adaptive interference reduction techniques for statistically ordered and unordered interferers powers, respectively, are thoroughly studied. The effect of outdated statistical ordering of the interferers powers on the efficiency of dominant interference reduction is studied and then compared against the adaptive interference reduction. For the system models described above, new analytical formulations for the statistics of combined signal-to-interference-plus-noise ratio are presented, from which results for conventional maximum ratio transmission and single-antenna best transmit selection can be directly deduced as limiting cases. These results are then utilized to obtain quantitative measures for various performance metrics. They are also used to compare the achieved performance of various configuration models under consideration. © 1972-2012 IEEE.

  7. Interference Excision in Spread Spectrum Communications Using Adaptive Positive Time-Frequency Analysis

    Directory of Open Access Journals (Sweden)

    Krishnan Sridhar

    2007-01-01

    Full Text Available This paper introduces a novel algorithm to excise single and multicomponent chirp-like interferences in direct sequence spread spectrum (DSSS communications. The excision algorithm consists of two stages: adaptive signal decomposition stage and directional element detection stage based on the Hough-Radon transform (HRT. Initially, the received spread spectrum signal is decomposed into its time-frequency (TF functions using an adaptive signal decomposition algorithm, and the resulting TF functions are mapped onto the TF plane. We then use a line detection algorithm based on the HRT that operates on the image of the TF plane and detects energy varying directional elements that satisfy a parametric constraint. Interference is modeled by reconstructing the corresponding TF functions detected by the HRT, and subtracted from the received signal. The proposed technique has two main advantages: (i it localizes the interferences on the TF plane with no cross-terms, thus facilitating simple filtering techniques based on thresholding of the TF functions, and is an efficient way to excise the interference; (ii it can be used for the detection of any directional interferences that can be parameterized. Simulation results with synthetic models have shown successful performance with linear and quadratic chirp interferences for single and multicomponent interference cases. The proposed method excises the interference even under very low SNR conditions of  dB, and the technique could be easily extended to any interferences that could be represented by a parametric equation in the TF plane.

  8. Impact of adopting IFRS standard on the equity cost of brazilian open capital companies / Impacto da adoção do padrão IFRS no custo de capital próprio das empresas de capital aberto no Brasil

    Directory of Open Access Journals (Sweden)

    Rafael Confetti Gatsios

    2016-08-01

    Full Text Available Purpose: This study aims to assess the impact of adopting IFRS standard on the equity cost of Brazilian open capital companies in the period of 2004-2013. Originality/gap/relevance/implications: The adoption of International Financial Reporting Standards aims to increase the quality of accounting information. Studies performed in Europe suggest that, after the adoption of the IFRS standard, there was a reduction in the equity cost of companies due to the reduction of information asymmetry and risk. Key methodological aspects: The equity cost was calculated using the capital asset pricing model (CAPM adapted to the Brazilian case. The empirical strategy was the difference analysis in differences, comparing the results of companies that voluntarily adopted the IFRS with companies that adopted IFRS after the mandatory adoption period. Summary of key results: The results indicate that the adoption of the IFRS standard does not contribute to reduce the equity cost in Brazil. Key considerations/conclusions: Suggesting that the process of adopting the international accounting standard may take more time to impact the equity cost of Brazilian open capital companies, since the impact of IFRS is not related only with the adoption, but also with its use by companies and users. Objetivo: Este trabalho se propõe a avaliar o impacto da adoção do padrão IFRS sobre o custo de capital próprio das empresas de capital aberto no Brasil. Originalidade/Lacuna/Relevância/Implicações: A adoção do padrão International Financial Reporting Standards (IFRS apresenta como objetivo o aumento da qualidade das informações contábeis. Estudos realizados para a Europa indicam que após a adoção do padrão IFRS se verificou a redução do custo de capital próprio das empresas devido a redução da assimetria de informação e do risco. Principais aspectos metodológicos: O estudo foi realizado no período de 2004 a 2013. O custo de capital próprio foi calculado

  9. Statistics of the uplink co-tier interference in closed access heterogeneous networks

    KAUST Repository

    Tabassum, Hina

    2013-09-01

    In this paper, we derive a statistical model of the co-tier interference in closed access two tier heterogeneous wireless cellular networks with femtocell deployments. The derived model captures the impact of bounded path loss model, wall penetration loss, user distributions, random locations, and density of the femtocells. Firstly, we derive the analytical expressions for the probability density function (PDF) and moment generating function (MGF) of the co-tier interference considering a single femtocell interferer by exploiting the random disc line picking theory from geometric probability. We then derive the MGF of the cumulative interference from all femtocell interferers considering full spectral reuse in each femtocell. Orthogonal spectrum partitioning is assumed between the macrocell and femtocell networks to avoid any cross-tier interference. Finally, the accuracy of the derived expressions is validated through Monte-Carlo simulations and the expressions are shown to be useful in quantifying important network performance metrics such as ergodic capacity. © 2013 IEEE.

  10. Test design description Volume 2, Part 1. IFR-1 metal fuel irradiation test (AK-181) element as-built data

    Energy Technology Data Exchange (ETDEWEB)

    Dodds, N. E.

    1986-06-01

    The IFR-1 Test, designated as the AK-181 Test Assembly, will be the first irradiation test of wire wrapped, sodium-bonded metallic fuel elements in the Fast Flux Test Facility (FFTF). The test is part of the Integral Fast Reactor (IFR) fuels program conducted by Argonne National Laboratory (ANL) in support of the Innovative Reactor Concepts Program sponsored by the US Department of Energy (DOE). One subassembly, containing 169 fuel elements, will be irradiated for 600 full power days to achieve 10 at.% burnup. Three metal fuel alloys (U-10Zr, U-8Pu-10Zr) will be irradiated in D9 cladding tubes. The metal fuel elements have a fuel-smeared density of 75% and each contains five slugs. The enriched zone contains three slugs and is 36-in. long. One 6.5-in. long depleted uranium axial blanket slug (DU-10Zr) was loaded at each end of the enriched zone. the fuel elements were fabricated at ANL-W and delivered to Westinghouse-Hanford for wirewrapping and assembly into the test article. This Test Design Description contains relevant data on compositions, densities, dimensions and weights for the cast fuel slugs and completed fuel elements. The elements conform to the requirements in MG-22, "Users` Guide for the Irradiation of Experiments in the FTR."

  11. ANALYSIS OF THE CONSTITUENTS’ PARTICIPATION IN THE DEVELOPMENT OF THE 1ST PHASE OF IFRS 9 “FINANCIAL INSTRUMENTS”

    Directory of Open Access Journals (Sweden)

    HUIAN MARIA CARMEN

    2013-02-01

    Full Text Available The paper examines the level of involvement of all major stakeholder groups in the development of IFRS 9 “Financial Instruments” – Phase 1 through the submission of comment letters on the ED/2009/7 and also their level of support/opposition for the aforementioned ED. In addition, it keeps track of the degree in which the respondents’ concerns and complaints were integrated in the final standard. The findings confirmed the ever-growing interest in the subject of accounting for financial instruments. The huge number of comment letters submitted by all stakeholder interest groups from all over the world highlighted that fact. Europeans, financial institutions and their trade associations (users reacted the most by sending the largest number of letters. Content analysis of the comment letters analyzed in this paper revealed split views over the ED between supporters and opponents. All respondents disapproved the proposals to a certain extent (with higher level of disagreement from financial institutions and Europeans, but they also displayed strong and widespread support for certain proposals/questions. Moreover, there was a satisfactory level of integration of the respondents’ opinions and positions in the final version of IFRS 9.

  12. Exploring the role of accounting history following the adoption of IFRS in Europe. The case of Italy

    Directory of Open Access Journals (Sweden)

    Paola Paglietti

    2009-12-01

    patrimonio neto de la empresa (FASB, 1976. Este trabajo empieza con un análisis de la teoría de Besta y luego sigue con un análisis comparativo de esta teoría con el marco conceptual de los IFRS y sus medidas de evaluación. El análisis comparativo lleva varias similitudes. Ambos enfoques se han construido sobre las mismas bases teóricas, es decir, la perspectiva contable “patrimonial” y la visión reduccionista de la riqueza de una empresa. En conclusión, este documento evalúa a Fabio Besta con una visión nueva en la era de los IFRS. Sus perspectivas teóricas podrían ayudar a entender mejor y al mismo tiempo a juzgar el actual contexto contable con el objetivo de mejor integrar a los estudiosos contemporáneos en el nuevo escenario internacional donde los principios contables se están desarrollando.

  13. Carbon nanostructure composite for electromagnetic interference

    Indian Academy of Sciences (India)

    2015-05-30

    based composite materials for electromagnetic interference (EMI) shielding. With more and more electronic gadgets being used at different frequencies, there is a need for shielding them from one another to avoid interference.

  14. Interference suppression capabilities of smart cognitive-femto networks (SCFN)

    KAUST Repository

    Shakir, Muhammad

    2013-01-01

    Cognitive Radios are considered a standard part of future heterogeneous mobile network architectures. In this chapter, a two tier heterogeneous network with multiple Radio Access Technologies (RATs) is considered, namely (1) the secondary network, which comprises of Cognitive-Femto BS (CFBS), and (2) the macrocell network, which is considered a primary network. By exploiting the cooperation among the CFBS, the multiple CFBS can be considered a single base station with multiple geographically dispersed antennas, which can reduce the interference levels by directing the main beam toward the desired femtocell mobile user. The resultant network is referred to as Smart Cognitive-Femto Network (SCFN). In order to determine the effectiveness of the proposed smart network, the interference rejection capabilities of the SCFN is studied. It has been shown that the smart network offers significant performance improvements in interference suppression and Signal to Interference Ratio (SIR) and may be considered a promising solution to the interference management problems in future heterogeneous networks. © 2013, IGI Global.

  15. Distributed Interference Alignment with Low Overhead

    OpenAIRE

    Ma, Yanjun; Li, Jiandong; Chen, Rui

    2011-01-01

    Based on closed-form interference alignment (IA) solutions, a low overhead distributed interference alignment (LOIA) scheme is proposed in this paper for the $K$-user SISO interference channel, and extension to multiple antenna scenario is also considered. Compared with the iterative interference alignment (IIA) algorithm proposed by Gomadam et al., the overhead is greatly reduced. Simulation results show that the IIA algorithm is strictly suboptimal compared with our LOIA algorithm in the ov...

  16. Vykazování podle „IFRS for SMEs“ ve společnosti XY, a.s. – případová studie

    Directory of Open Access Journals (Sweden)

    Šteker Karel

    2011-05-01

    Full Text Available Cílem článku je posoudit náklady a přínosy vykazování podle mezinárodního standardu účetního výkaznictví pro malé a střední podniky (IFRS for SMEs na příkladu existující české společnosti. Nejprve je uvedeno shrnutí významných rozdílů mezi IFRS for SMEs a českou účetní legislativou a následně je u vybrané společnosti ilustrován způsob vykazování v souladu s IFRS for SMEs. V závěru článku jsou diskutovány náklady a přínosy vykazování podle IFRS for SMEs u této společnosti.

  17. Dlouhodobý hmotný majetek dle českých účetních předpisů a IAS/IFRS

    OpenAIRE

    Karľa, Tomáš

    2009-01-01

    Purpose of this work is to describe tangible fixed assets in compliance with czech accounting regulations and International Accounting Standards (IAS/IFRS) and compare them, i. e. point out common principles and differences of czech accounting regulations and IAS (primarily IAS 16) in this matter. Intangible fixed assets (IAS 38) and specifity of agriculture (IAS 41) are not objects of this work.

  18. Ergodic Interference Alignment with Delayed Feedback

    OpenAIRE

    Kang, Myung Gil; Choi, Wan

    2013-01-01

    We propose new ergodic interference alignment techniques for $K$-user interference channels with delayed feedback. Two delayed feedback scenarios are considered -- delayed channel information at transmitter (CIT) and delayed output feedback. It is proved that the proposed techniques achieve total $2K/(K+2)$ DoF which is higher than that by the retrospective interference alignment for the delayed feedback scenarios.

  19. An accumulator model of semantic interference

    NARCIS (Netherlands)

    van Maanen, Leendert; van Rijn, Hedderik

    To explain latency effects in picture-word interference tasks, cognitive models need to account for both interference and stimulus onset asynchrony (SOA) effects. As opposed to most models of picture-word interference, which model the time course during the task in a ballistic manner, the RACE model

  20. Interference mitigation techniques in wireless communications ...

    African Journals Online (AJOL)

    Co-Channel Interference, Intersymbol interference and fading are major impairment to the high-capacity transmission in power- and band-limited wireless communication channel. This paper presents an overview of interference mitigation techniques in wireless communications systems. Linear filtering, equalization, and ...

  1. Impact of MIMO Co-Channel Interference

    DEFF Research Database (Denmark)

    Rahman, Muhammad Imadur; De Carvalho, Elisabeth; Prasad, Ramjee

    2007-01-01

    to cellular interference of some specific Multiple Input Multiple Output (MIMO) schemes on the same and other MIMO schemes. The goal is to study the impact of interference from MIMO schemes at a user located in the cell edge. Semi-Analytical evaluations of Signal to Interference and Noise Ratio (SINR) is done...

  2. Quantum eraser for three-slit interference

    Indian Academy of Sciences (India)

    Naveed Ahmad Shah

    2017-11-09

    Nov 9, 2017 ... Abstract. It is well known that in a two-slit interference experiment, if the information, on which of the two paths the particle followed, is stored in a quantum path detector, the interference is destroyed. However, in a set-up where this path information is 'erased', the interference can reappear. Such a set-up is ...

  3. The Effects of a Macromolecular Charring Agent with Gas Phase and Condense Phase Synergistic Flame Retardant Capability on the Properties of PP/IFR Composites

    Science.gov (United States)

    Chen, Hongda; Wang, Jihui; Ding, Anxin; Han, Xia; Sun, Ziheng

    2018-01-01

    In order to improve the efficiency of intumescent flame retardants (IFRs), a novel macromolecular charring agent named poly(ethanediamine-1,3,5-triazine-p-4-amino-2,2,6,6-tetramethylpiperidine) (PETAT) with gas phase and condense phase synergistic flame-retardant capability was synthesized and subsequently dispersed into polypropylene (PP) in combination with ammonium polyphosphate (APP) via a melt blending method. The chemical structure of PETAT was investigated by Fourier transform infrared spectroscopy (FTIR), and 1H nuclear magnetic resonance (NMR) spectroscopy. Thermal properties of the PETAT and IFR systems were tested by thermogravimetric-derivative thermogravimetric analysis (TGA-DTG) and thermogravimetry–Fourier transform infrared spectroscopy (TG-FTIR). The mechanical properties, thermal stability, flame-retardant properties, water resistance, and structures of char residue in flame-retardant composites were characterized using tensile and flexural strength property tests, TGA, limiting oxygen index (LOI) values before and after soaking, underwritten laboratory-94 (UL-94) vertical burning test, cone calorimetric test (CCT), scanning electron microscopy with energy dispersive X-ray spectrometry (SEM-EDXS), and FTIR. The results indicated that PETAT was successfully synthesized, and when the ratio of APP to PETAT was 2:1 with 25 wt % loading, the novel IFR system could reduce the deterioration of tensile strength and enhance the flexural strength of composites. Meanwhile, the flame-retardant composite was able to pass the UL-94 V-0 rating with an LOI value of 30.3%, and the peak of heat release rate (PHRR), total heat release (THR), and material fire hazard values were considerably decreased compared with others. In addition, composites also exhibited excellent water resistance properties compared with traditional IFR composites. SEM-EDXS and FTIR analyses of the char residues, as well as TG-FTIR analyses of IFR were used to investigate the flame

  4. Analysis of binding properties and specificity through identification of the interface forming residues (IFR for serine proteases in silico docked to different inhibitors

    Directory of Open Access Journals (Sweden)

    da Silveira Carlos H

    2010-10-01

    Full Text Available Abstract Background Enzymes belonging to the same super family of proteins in general operate on variety of substrates and are inhibited by wide selection of inhibitors. In this work our main objective was to expand the scope of studies that consider only the catalytic and binding pocket amino acids while analyzing enzyme specificity and instead, include a wider category which we have named the Interface Forming Residues (IFR. We were motivated to identify those amino acids with decreased accessibility to solvent after docking of different types of inhibitors to sub classes of serine proteases and then create a table (matrix of all amino acid positions at the interface as well as their respective occupancies. Our goal is to establish a platform for analysis of the relationship between IFR characteristics and binding properties/specificity for bi-molecular complexes. Results We propose a novel method for describing binding properties and delineating serine proteases specificity by compiling an exhaustive table of interface forming residues (IFR for serine proteases and their inhibitors. Currently, the Protein Data Bank (PDB does not contain all the data that our analysis would require. Therefore, an in silico approach was designed for building corresponding complexes The IFRs are obtained by "rigid body docking" among 70 structurally aligned, sequence wise non-redundant, serine protease structures with 3 inhibitors: bovine pancreatic trypsin inhibitor (BPTI, ecotine and ovomucoid third domain inhibitor. The table (matrix of all amino acid positions at the interface and their respective occupancy is created. We also developed a new computational protocol for predicting IFRs for those complexes which were not deciphered experimentally so far, achieving accuracy of at least 0.97. Conclusions The serine proteases interfaces prefer polar (including glycine residues (with some exceptions. Charged residues were found to be uniquely prevalent at the

  5. The Effects of a Macromolecular Charring Agent with Gas Phase and Condense Phase Synergistic Flame Retardant Capability on the Properties of PP/IFR Composites.

    Science.gov (United States)

    Chen, Hongda; Wang, Jihui; Ni, Aiqing; Ding, Anxin; Han, Xia; Sun, Ziheng

    2018-01-11

    In order to improve the efficiency of intumescent flame retardants (IFRs), a novel macromolecular charring agent named poly(ethanediamine-1,3,5-triazine-p-4-amino-2,2,6,6-tetramethylpiperidine) (PETAT) with gas phase and condense phase synergistic flame-retardant capability was synthesized and subsequently dispersed into polypropylene (PP) in combination with ammonium polyphosphate (APP) via a melt blending method. The chemical structure of PETAT was investigated by Fourier transform infrared spectroscopy (FTIR), and ¹H nuclear magnetic resonance (NMR) spectroscopy. Thermal properties of the PETAT and IFR systems were tested by thermogravimetric-derivative thermogravimetric analysis (TGA-DTG) and thermogravimetry-Fourier transform infrared spectroscopy (TG-FTIR). The mechanical properties, thermal stability, flame-retardant properties, water resistance, and structures of char residue in flame-retardant composites were characterized using tensile and flexural strength property tests, TGA, limiting oxygen index (LOI) values before and after soaking, underwritten laboratory-94 (UL-94) vertical burning test, cone calorimetric test (CCT), scanning electron microscopy with energy dispersive X-ray spectrometry (SEM-EDXS), and FTIR. The results indicated that PETAT was successfully synthesized, and when the ratio of APP to PETAT was 2:1 with 25 wt % loading, the novel IFR system could reduce the deterioration of tensile strength and enhance the flexural strength of composites. Meanwhile, the flame-retardant composite was able to pass the UL-94 V-0 rating with an LOI value of 30.3%, and the peak of heat release rate (PHRR), total heat release (THR), and material fire hazard values were considerably decreased compared with others. In addition, composites also exhibited excellent water resistance properties compared with traditional IFR composites. SEM-EDXS and FTIR analyses of the char residues, as well as TG-FTIR analyses of IFR were used to investigate the flame

  6. Analysis of binding properties and specificity through identification of the interface forming residues (IFR) for serine proteases in silico docked to different inhibitors.

    Science.gov (United States)

    Ribeiro, Cristina; Togawa, Roberto C; Neshich, Izabella A P; Mazoni, Ivan; Mancini, Adauto L; Minardi, Raquel C de Melo; da Silveira, Carlos H; Jardine, José G; Santoro, Marcelo M; Neshich, Goran

    2010-10-20

    Enzymes belonging to the same super family of proteins in general operate on variety of substrates and are inhibited by wide selection of inhibitors. In this work our main objective was to expand the scope of studies that consider only the catalytic and binding pocket amino acids while analyzing enzyme specificity and instead, include a wider category which we have named the Interface Forming Residues (IFR). We were motivated to identify those amino acids with decreased accessibility to solvent after docking of different types of inhibitors to sub classes of serine proteases and then create a table (matrix) of all amino acid positions at the interface as well as their respective occupancies. Our goal is to establish a platform for analysis of the relationship between IFR characteristics and binding properties/specificity for bi-molecular complexes. We propose a novel method for describing binding properties and delineating serine proteases specificity by compiling an exhaustive table of interface forming residues (IFR) for serine proteases and their inhibitors. Currently, the Protein Data Bank (PDB) does not contain all the data that our analysis would require. Therefore, an in silico approach was designed for building corresponding complexes. The IFRs are obtained by "rigid body docking" among 70 structurally aligned, sequence wise non-redundant, serine protease structures with 3 inhibitors: bovine pancreatic trypsin inhibitor (BPTI), ecotine and ovomucoid third domain inhibitor. The table (matrix) of all amino acid positions at the interface and their respective occupancy is created. We also developed a new computational protocol for predicting IFRs for those complexes which were not deciphered experimentally so far, achieving accuracy of at least 0.97. The serine proteases interfaces prefer polar (including glycine) residues (with some exceptions). Charged residues were found to be uniquely prevalent at the interfaces between the "miscellaneous-virus" subfamily

  7. Analysis of binding properties and specificity through identification of the interface forming residues (IFR) for serine proteases in silico docked to different inhibitors

    Science.gov (United States)

    2010-01-01

    Background Enzymes belonging to the same super family of proteins in general operate on variety of substrates and are inhibited by wide selection of inhibitors. In this work our main objective was to expand the scope of studies that consider only the catalytic and binding pocket amino acids while analyzing enzyme specificity and instead, include a wider category which we have named the Interface Forming Residues (IFR). We were motivated to identify those amino acids with decreased accessibility to solvent after docking of different types of inhibitors to sub classes of serine proteases and then create a table (matrix) of all amino acid positions at the interface as well as their respective occupancies. Our goal is to establish a platform for analysis of the relationship between IFR characteristics and binding properties/specificity for bi-molecular complexes. Results We propose a novel method for describing binding properties and delineating serine proteases specificity by compiling an exhaustive table of interface forming residues (IFR) for serine proteases and their inhibitors. Currently, the Protein Data Bank (PDB) does not contain all the data that our analysis would require. Therefore, an in silico approach was designed for building corresponding complexes The IFRs are obtained by "rigid body docking" among 70 structurally aligned, sequence wise non-redundant, serine protease structures with 3 inhibitors: bovine pancreatic trypsin inhibitor (BPTI), ecotine and ovomucoid third domain inhibitor. The table (matrix) of all amino acid positions at the interface and their respective occupancy is created. We also developed a new computational protocol for predicting IFRs for those complexes which were not deciphered experimentally so far, achieving accuracy of at least 0.97. Conclusions The serine proteases interfaces prefer polar (including glycine) residues (with some exceptions). Charged residues were found to be uniquely prevalent at the interfaces between the

  8. THE EPS OF THE IFRS AS A BENCHMARK OF CORPORATE PERFORMANCE

    Directory of Open Access Journals (Sweden)

    Kiss Agota

    2015-07-01

    Full Text Available The measurement of the corporate’s performance; efficiency and effective use of resources has an increasing role nowadays. In a globalizing and strongly competitive market environment the adequate, up-to-date, reliable and accurate information is inevitable for the companies in order to operate efficiently. Accounting is a part of corporate information system that’s primarily objective is to capture the economic changes and to present their effect on the wealth and income of the companies. The performance of companies is interpreted in many ways and there is an extensive literature that discusses performance measurement and depending on the objective and the interested parties there are several methods from simple indicators to the more complicated models. According to the most frequently used definition, performance measurement is the measurement process of the effectiveness and efficiency of activities (Neely et al., 1995. Based on the accounting information of the companies many performance indicators can be shaped that could be useful benchmarks. The companies listed on the stock exchange must put special emphasis on the measurement of their performance and its presentation in the financial statements compared to the non-listed companies as the investor’s primary aim is to maximize the returns on their investments. The national level regulations in this area are not unified; hence the comparison of companies is problematic. The listed companies must present their financial statements in accordance to the International Financial Reporting Standards (IFRS. The standard boards realized the lack of comparability as a result of the non-unified performance measurement. Their opinion is that earnings per share (EPS is a comparable indicator and shows a consistent picture about the earnings of the companies so in 1997 they issued the IAS 33 ‘Earnings per share’ standard. The IAS 33 provides a standardized method to calculate the EPS that

  9. Single motor unit firing behaviour in the right trapezius muscle during rapid movement of right or left index finger.

    Directory of Open Access Journals (Sweden)

    Karen eSøgaard

    2014-11-01

    Full Text Available Computer work is associated with low level sustained activity in the trapezius muscle that may cause myalgia. The activity may be attention related or part of a general multijoint motor program providing stabilization of the shoulder girdle for precise finger manipulation. This study examines single motor unit (MU firing pattern in the right trapezius muscle during fast movements of ipsi or contralateral index finger. Modulated firing rate would support a general multi joint motor program, while a generally increased and continuous firing rate would support attention related activation. 12 healthy female subjects were seated at a computer work place with elbows and forearms supported. Ten double clicks (DC were performed with right and left index finger on a computer mouse instrumented with a trigger.Surface EMG was recorded from right and left trapezius muscle. Intramuscular EMG was recorded with a quadripolar wire electrode in the right trapezius.Surface EMG was analysed as %MVE. The intramuscular EMG was decomposed into individual MU action potential trains. Instantaneous firing rate (IFR was calculated from inter-spike interval with ISI shorter than 20 ms defined as doublets. IFR was averaged across 10 DC to show IFR modulation.Surface EMG in both right and left trapezius was 1.8-2.5%MVE. During right hand DC a total of 32 MUs were identified. Four subjects showed no activity. Four showed MU activity with weak or no variations related to the timing of DC. Four subjects showed large modulation in IFR with temporal relation to DC. During left hand DC 15 MUs were identified in 4 subjects, for two of the subjects with IFR modulations related to DC. Doublets was found as an integrated part of MU activation in the trapezius muscle and for one subject temporarily related to DC. In conclusion, DC with ipsi- and contralateral fast movements of the index finger was found to evoke biomechanically as well as attention related activity pattern in the

  10. Codebook-based interference alignment for uplink MIMO interference channels

    KAUST Repository

    Lee, Hyun Ho

    2014-02-01

    In this paper, we propose a codebook-based interference alignment (IA) scheme in the constant multiple-input multipleoutput (MIMO) interference channel especially for the uplink scenario. In our proposed scheme, we assume cooperation among base stations (BSs) through reliable backhaul links so that global channel knowledge is available for all BSs, which enables BS to compute the transmit precoder and inform its quantized index to the associated user via limited rate feedback link.We present an upper bound on the rate loss of the proposed scheme and derive the scaling law of the feedback load tomaintain a constant rate loss relative to IA with perfect channel knowledge. Considering the impact of overhead due to training, cooperation, and feedback, we address the effective degrees of freedom (DOF) of the proposed scheme and derive the maximization of the effective DOF. From simulation results, we verify our analysis on the scaling law to preserve the multiplexing gain and confirm that the proposed scheme is more effective than the conventional IA scheme in terms of the effective DOF. © 2014 KICS.

  11. Embracing interference in wireless systems

    CERN Document Server

    Gollakota, Shyamnath

    2014-01-01

    The wireless medium is a shared resource. If nearby devices transmit at thesame time, their signals interfere, resulting in a collision. In traditionalnetworks, collisions cause the loss of the transmitted information. For thisreason, wireless networks have been designed with the assumption thatinterference is intrinsically harmful and must be avoided.This book, a revised version of the author's award-winning Ph.D.dissertation, takes an alternate approach: Instead of viewing interferenceas an inherently counterproductive phenomenon that should to be avoided, wedesign practical systems that tra

  12. Assessment of life interference in anxious children

    DEFF Research Database (Denmark)

    Rapee, Ronald; Thastum, Mikael; Chavira, Denise

    . This imbalance has particularly characterised research on child anxiety where few studies have examined either the impact of anxiety disorders on children's lives or the effects of treatments on life interference. To some extent this lack of attention has come from a lack of well developed measures to assess...... life interference derived from symptoms of anxiety. Broader and more general life interference measures tend to have minimal relevance for children with anxiety disorders. The current paper will describe two measures of life interference that have been developed at the Centre for Emotional Health...... directed at children and adolescents. One measure, the Children's Anxiety Life Interference Scale (CALIS) was developed to assess interference directly associated with symptoms of anxiety in children and adolescents, while the other, the Adolescent Life Interference Scale (ALIS) is a broader measure...

  13. RNA interference and Register Machines (extended abstract

    Directory of Open Access Journals (Sweden)

    Masahiro Hamano

    2012-11-01

    Full Text Available RNA interference (RNAi is a mechanism whereby small RNAs (siRNAs directly control gene expression without assistance from proteins. This mechanism consists of interactions between RNAs and small RNAs both of which may be single or double stranded. The target of the mechanism is mRNA to be degraded or aberrated, while the initiator is double stranded RNA (dsRNA to be cleaved into siRNAs. Observing the digital nature of RNAi, we represent RNAi as a Minsky register machine such that (i The two registers hold single and double stranded RNAs respectively, and (ii Machine's instructions are interpreted by interactions of enzyme (Dicer, siRNA (with RISC com- plex and polymerization (RdRp to the appropriate registers. Interpreting RNAi as a computational structure, we can investigate the computational meaning of RNAi, especially its complexity. Initially, the machine is configured as a Chemical Ground Form (CGF, which generates incorrect jumps. To remedy this problem, the system is remodeled as recursive RNAi, in which siRNA targets not only mRNA but also the machine instructional analogues of Dicer and RISC. Finally, probabilistic termination is investigated in the recursive RNAi system.

  14. Molecular alignment dependent electron interference in attosecond ultraviolet photoionization

    Directory of Open Access Journals (Sweden)

    Kai-Jun Yuan

    2015-01-01

    Full Text Available We present molecular photoionization processes by intense attosecond ultraviolet laser pulses from numerical solutions of time-dependent Schrödinger equations. Simulations preformed on a single electron diatomic H2+ show minima in molecular photoelectron energy spectra resulting from two center interference effects which depend strongly on molecular alignment. We attribute such sensitivity to the spatial orientation asymmetry of the photoionization process from the two nuclei. A similar influence on photoelectron kinetic energies is also presented.

  15. Molecular alignment dependent electron interference in attosecond ultraviolet photoionization.

    Science.gov (United States)

    Yuan, Kai-Jun; Bandrauk, André D

    2015-01-01

    We present molecular photoionization processes by intense attosecond ultraviolet laser pulses from numerical solutions of time-dependent Schrödinger equations. Simulations preformed on a single electron diatomic [Formula: see text] show minima in molecular photoelectron energy spectra resulting from two center interference effects which depend strongly on molecular alignment. We attribute such sensitivity to the spatial orientation asymmetry of the photoionization process from the two nuclei. A similar influence on photoelectron kinetic energies is also presented.

  16. NITRIC OXIDE INTERFERES WITH HYPOXIA SIGNALING DURING COLONIC INFLAMMATION

    OpenAIRE

    CARIA,Cintia Rabelo e Paiva; MOSCATO,Camila Henrique; TOMÉ,Renata Bortolin Guerra; PEDRAZZOLI Jr,José; RIBEIRO,Marcelo Lima; GAMBERO,Alessandra

    2014-01-01

    Context Intestinal inflammation can induce a local reduction in oxygen levels that triggers an adaptive response centered on the expression of hypoxia-inducible factors (HIFs). Nitric oxide, a well-described inflammatory mediator, may interfere with hypoxia signaling. Objectives We aimed to evaluate the role of nitric oxide in hypoxia signaling during colonic inflammation. Methods Colitis was induced by single (acute) or repeated (reactivated colitis) trinitrobenzenosulfonic acid administ...

  17. A flight investigation of static stability, control augmentation, and flight director influences on helicopter IFR handling qualities

    Science.gov (United States)

    Lebacqz, J. V.; Weber, J. M.; Corliss, L. D.

    1981-01-01

    A flight experiment was conducted using the NASA-Army V/STOLAND UH-1H variable-stability helicopter to investigate the influence of several longitudinal-static-stability, control-augmentation, and flight-director parameters on helicopter flying qualities during terminal area operations in instrument conditions. This experiment, which was part of a joint NASA/FAA program pertaining to helicopter IFR airworthiness, was designed to corroborate and extend previous ground simulation results obtained in this program. Variations examined included stable and neutral longitudinal control position gradients, rate-damping and attitude-command augmentation, and raw data versus flight-director displays. Pilot rating results agreed excellently with the ground simulation data, indicating an adequate instrument capability with rate-damping augmentation and neutral statics and the need for pitch-roll attitude augmentation to achieve a satisfactory system.

  18. EFEITOS DAS IFRS NO CONSERVADORISMO CONTÁBIL: UM ESTUDO EM COMPANHIAS ABERTAS DOS PAÍSES MEMBROS DO GLENIF

    OpenAIRE

    Antônio Carlos Brunozi Júnior; Angela Maria Haberkamp; Tiago Wickstrom Alves; Clóvis Antônio Kronbauer

    2015-01-01

    É compreensível que devido a relevância dos relatórios contábeis e sua maior importância com a adoção das IFRS haja nas empresas uma preocupação com os fatores que causam interferência na sua qualidade, bem como, com os critérios utilizados na sua formação, consistência e avaliação. Dentre os fatores que exercem influencia na qualidade das informações contábeis está o conservadorismo, definido por Basu (1997) como um reconhecimento assimétrico das perdas em relação aos ganhos, se refletem as ...

  19. Os sobrenomes dos alunos do IFRS campus Bento Gonçalves: um estudo onomástico

    Directory of Open Access Journals (Sweden)

    Kleber Eckert

    2016-03-01

    Full Text Available O presente artigo propõe-se a fazer um estudo antroponímico a partir dos sobrenomes do corpo discente do IFRS campus Bento Gonçalves. Para tanto, fez-se um levantamento dos 20 sobrenomes que ocorrem com mais frequência, os quais foram divididos por origem étnica e analisados histórica e etimologicamente, levando-se em conta também os usos desses sobrenomes no Rio Grande do Sul e no Brasil. Além de discutir questões inerentes à onomástica e, dentre dela, a antroponímia, chegou-se à conclusão de que existe uma estreita relação entre os sobrenomes dos alunos matriculados no campus e a região onde ele está localizado, sobretudo quanto à origem étnico-linguística desses sobrenomes.

  20. Vykazování dlouhodobých hmotných aktiv podle českých účetních předpisů a IFRS

    OpenAIRE

    Trnková, Eva

    2011-01-01

    This diploma thesis is focused on the reporting of non-current tangible assets according to Czech accounting regulations and according to International Financial Reporting Standards. In the chapter devoted to IFRS is described the approach to the reporting of non-current tangible assets regarding the standards IAS 16, IAS 40 and IFRS 5. In the charter devoted to Czech accounting regulations are described and compared czech regulations of the reporting of non-current tangible assets and the re...