WorldWideScience

Sample records for state accountability measure

  1. Measuring the Alignment between States' Finance and Accountability Policies: The Opportunity Gap

    Science.gov (United States)

    Della Sala, Matthew R.; Knoeppel, Robert C.

    2015-01-01

    The research described in this paper expands on attempts to conceptualize, measure, and evaluate the degree to which states have aligned their finance systems with their respective accountability policies. State education finance and accountability policies serve as levers to provide equal educational opportunities for all students--scholars have…

  2. Transactional stress and coping theory in accounting for psychological states measures

    Directory of Open Access Journals (Sweden)

    V. Buško

    2007-08-01

    Full Text Available The paper examines a relative predictive value of some stable individual attributes and the processes of cognitive appraisals and coping with stress in accounting for specific components of anxiety state measures. Self-report instruments for the measurement of selected psychological constructs, i.e. perceived incompetence, externality, stress intensity and duration, situation-specific coping strategies, and the two anxiety state components, were taken in a sample of 449 male military basics trainees, ranging in age from 18-27. Hierarchical multiple regression analyses showed that the set of predictors employed could account for statistically, as well as theoretically and practically a significant part of variance in cognitive anxiety component (45,5%, and in visceral-emotional component (32,2% of the anxiety state. The extent of anxiety reactions assessed by both scales could primarily be explained by general perception of personal incompetence, as a relatively stable dimension of general self-concept. Of the ways of coping examined, reinterpretation of stressful events was the only strategy contributing to low level, whereas passivization, wishful thinking, and seeking social support contributed to higher levels of anxiety measured by both scales. The results give partial support to the basic hypotheses on the mediating role of coping in the relationships among particular components of the stress and coping models.

  3. Main requirements and criteria for State nuclear material control and accounting

    International Nuclear Information System (INIS)

    Ryazanov, B.G.; Goryunov, V.K.; Erastov, V.V.

    1999-01-01

    The paper presents comments and substantiation of the main requirements and criteria for the State nuclear materials (NM) control and accounting system in the draft of the federal Main regulations of NM control and accounting. The State NM control and accounting system structure and design principles, the list of nuclear and special non-nuclear materials which are subject to the control and accounting, NM control and accounting principles are considered. Measurement system for the values for NM control and accounting and measurement assurance program, NM transfer procedures, physical inventory taking, closing a material balance and evaluation of inventory difference and balance closure of bulk form NM are shown. Accounting units in the inventory, the system accounting report documentation and preliminary notifications, the NM control and accounting arrangement, the federal and departmental control in the State NM control and accounting system, the State NM control and accounting system supervision and requirement to the personnel carrying out the NM control and accounting are discussed [ru

  4. Multiple Measures Accountability Systems: A Perspective from Vermont

    Science.gov (United States)

    Fowler, Amy

    2018-01-01

    In response to Bae's (2018) "Redesigning systems of school accountability: A multiple measures approach to accountability and support," this commentary expands on some key considerations for states and school districts as they seek different ways to support school improvement while also addressing the competing demands of educators,…

  5. Counter-Terrorism, Technology and Transparency: Reconsidering State Accountability

    Directory of Open Access Journals (Sweden)

    Quirine Eijkman

    2012-02-01

    Full Text Available In this Discussion Paper, Dr. Quirine Eijkman discusses the use of surveillance, storage of personal information, biometrics, satellite technology and other forms of ICT technology used in the fight against terrorism. Although technology is a powerful tool to fight terrorism, it is also a means for increasing social control by the state. Henceforth, there is a risk that panoptic surveillance – where the few view the many – could develop. Therefore accountability in relation to use of technological counter-terrorism measures such as smart surveillance cameras, biometric devices or the tracking of personal data is discussed in this article. The extra powers that both public authorities and private companies gain through new (surveillance technologies should be counterbalanced. In this context the role of the state, because of its monopoly to use force and its duty to protect the rule of law, is crucial. By reconsidering how to enforce accountability by the state, the effects of technological counter-terrorism measures could be checked and balanced.

  6. Accountability. State Implementation of Common Core State Standards

    Science.gov (United States)

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  7. 34 CFR 200.12 - Single State accountability system.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...

  8. Optimal state estimation theory applied to safeguards accounting

    International Nuclear Information System (INIS)

    Pike, D.H.; Morrison, G.W.

    1977-01-01

    This paper presents a unified theory for the application of modern state estimation techniques to nuclear material accountability. First a summary of the current MUF/LEMUF approach is detailed. It is shown that when inventory measurement error is large in comparison to transfer measurement error, improved estimates of the losses can be achieved using the cumulative summation technique. However, the optimal estimator is shown to be the Kalman filter. An enhancement of the retrospective estimation of losses can be achieved using linear smoothing. State space models are developed for a mixed oxide fuel fabrication facility and examples are presented

  9. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

  10. The Relationship Between Implementation of School-Wide Positive Behavior Intervention and Supports and Performance on State Accountability Measures

    Directory of Open Access Journals (Sweden)

    Adriana M. Marin

    2013-10-01

    Full Text Available This study examined data from 96 schools in a Southeastern U.S. state participating in training and/or coaching on School-Wide Positive Behavioral Interventions and Supports (SWPBIS provided by the State Personnel Development Grant (SPDG in their state. Schools studied either received training only (“non-intensive” sites or training and on-site coaching (“intensive” sites. Fidelity of implementation was self-evaluated by both types of schools using the Benchmarks of Quality (BOQ. Some schools were also externally evaluated using the School-Wide Evaluation Tool (SET, with those scoring 80% or higher determined “model sites.” Using an independent sample t-test, analyses revealed statistically significant differences between intensive and nonintensive schools’ Quality of Distribution Index (QDI scores and between model sites and nonmodel sites on QDI scores. Correlations were performed to determine whether the fidelity of implementation of SWPBIS as measured by the BOQ was related to any of the state’s accountability measures: performance classification, QDI, or growth.

  11. The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

    Directory of Open Access Journals (Sweden)

    Ivana Mamić-Sačer

    2015-12-01

    Full Text Available One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-setting bodies of EU member states. The analysis of these accounting issues was conducted with respect to all 28 EU member states. The results indicate that EU member states regulate their principal accounting issues through separate accounting acts or implement those issues in companies acts. Some EU member states do not have national accounting standards, the national accounting principles being incorporated in companies acts and accounting acts. Nevertheless, national accounting standard-setting bodies are governmental organisations in almost half the member states.

  12. PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

    Directory of Open Access Journals (Sweden)

    K. Zuk

    2014-01-01

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

  13. ACCOUNTABILITY INFLUENCE, TECHNICAL DIFFICULTY AND MEASUREMENT DIFFICULTY TOWARDS THE IMPLEMENTATION OF INDONESIAN STANDARD STATEMENT OF FINANCIAL ACCOUNTING (PSAK) NO. 27 (REVISED 1998) ABOUT COOPERATIVES ACCOUNTING IN EAST JAVA

    OpenAIRE

    ., Sutarto; ., Isnalita; ., Habiburrochman

    2008-01-01

    Financial report is a tool for business entity to deliver information to stakeholders. Thedifference of user’s interests causes that the financial report needs to be audited by theindependent auditor, to make sure fairness and conform with accounting standard. Thecooperatives managers must conduct the rule stated in accounting standard. Thus, thatthe Accountability, Technical Difficulty, Measurement Difficulty are the basic to realizethe implementation of cooperative accounting standard. The ...

  14. Accountability Influence, Technical Difficulty and Measurement Difficulty Towards the Implementation of Indonesian Standard Statement of Financial Accounting (PSAK) No. 27 (Revised 1998) About Cooperatives Accounting in East Java

    OpenAIRE

    Habiburrahman, Sutarto Isnalita

    2008-01-01

    Financial report is a tool for business entity to deliver information to stakeholders. Thedifference of user's interests causes that the financial report needs to be audited by theindependent auditor, to make sure fairness and conform with accounting standard. Thecooperatives managers must conduct the rule stated in accounting standard. Thus, thatthe Accountability, Technical Difficulty, Measurement Difficulty are the basic to realizethe implementation of cooperative accounting standard. The...

  15. Education Funding and Student Outcomes: A Conceptual Framework for Measurement of the Alignment of State Education Finance and Academic Accountability Policies

    Science.gov (United States)

    Knoeppel, Robert C.; Della Sala, Matthew R.

    2015-01-01

    The conceptualization and measurement of education finance equity and adequacy has engaged researchers for more than three decades. At the same time, calls for increased academic accountability and higher student achievement in K-12 public education have reached new levels at both the national and state levels. Aligning these represents an…

  16. Measurement of Accountability Management of Village Funds

    OpenAIRE

    Yunita, Anggraeni; Christianingrum

    2018-01-01

    The purpose of this study is to measure the accountability of village funds management in Kabupaten Bangka. In relation to the Village Funds program which is a government program, the measurement of accountability of Village Funds management uses accountability principles consisting of Transparency, Liability, Controlling, Responsibility and Responsiveness which are the principles of accountability developed by the United Nations Development Program in measuring bureaucratic accountability. T...

  17. FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION

    OpenAIRE

    stanley c. w. salvary

    2005-01-01

    In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting. While identifying aspects of the observable phenomena in financial accounting, the FASB has indicated that there are five measurement attributes which are used in financial accounting and the result is a mixed-attributes model. Lacking a critical underlying theory, the FASB’s Conceptual...

  18. Topical understandings of nuclear material measurement · accountancy and quality assurance

    International Nuclear Information System (INIS)

    Kikuchi, Masahiro; Muraoka, Susumu; Osabe, Takeshi; Terada, Hiromi; Shimizu, Kenichi; Ohtani, Tetsuo; Fujimaki, Kazunori; Ishikawa, Tadatsugu; Shinohara, Yoshinori

    2002-01-01

    Nuclear material measurement is an important measure to determine the amount of nuclear material of each stage such as receipt, shipment, inventory and hold-up. The material accountancy based on the material balance among the measurements is a measure to control of nuclear material. The material accountancy, from the technical aspect, can be used as promising measures for purposes from operator's level to state's level such as the nuclear safety, property control and environmental preservation other than safeguards measures only to conclude no diversion of nuclear material. This paper discusses various purposes of nuclear material measurements and clarifies the certain function such as quality assurance to be expected at each purpose. Based on the discussion, critical points for the quality assurance of each stage are studied. (author)

  19. Accountability, Inequality, and Achievement: The Effects of the No Child Left Behind Act on Multiple Measures of Student Learning

    Directory of Open Access Journals (Sweden)

    Jennifer L. Jennings

    2016-09-01

    Full Text Available Scholars continue to debate whether gains on the state tests used for accountability generalize to other measures of student achievement. Using panel data on students from a large urban school district, we estimate the impact of accountability pressure related to the No Child Left Behind Act on two measures of academic achievement: the state test and an “audit” test that is not tied to the accountability system. Overall, we find that accountability pressure is associated with increased state test scores in math and lower audit math and reading test scores. However, the sources of state and audit test score divergence varied by students’ race. Black students in schools facing the most accountability pressure made no gains on state tests, and their losses on audit math tests were twice as large as those of Hispanic students. These findings highlight the importance of better understanding the mechanisms that produce heterogeneous effects of accountability pressure across achievement measures and subgroups.

  20. 50 CFR 648.323 - Accountability measures.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 8 2010-10-01 2010-10-01 false Accountability measures. 648.323 Section 648.323 Wildlife and Fisheries FISHERY CONSERVATION AND MANAGEMENT, NATIONAL OCEANIC AND ATMOSPHERIC... Skate Complex Fisheries § 648.323 Accountability measures. (a) TAL overages. If the skate wing fishery...

  1. 50 CFR 622.49 - Accountability measures.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 8 2010-10-01 2010-10-01 false Accountability measures. 622.49 Section 622.49 Wildlife and Fisheries FISHERY CONSERVATION AND MANAGEMENT, NATIONAL OCEANIC AND ATMOSPHERIC... § 622.49 Accountability measures. (a) Gulf reef fish—(1) Greater amberjack—(i) Commercial fishery. If...

  2. Educational Testing as an Accountability Measure

    DEFF Research Database (Denmark)

    Ydesen, Christian

    2013-01-01

    analysis of the origins and impacts of test-based accountability measures applying both top-down and bottom-up perspectives. These historical perspectives offer the opportunity to gain a fuller understanding of this contemporary accountability concept and its potential, appeal, and implications...... for continued use in contemporary educational settings. Accountability measures and practices serve as a way to govern schools; by analysing the history of accountability as the concept has been practised in the education sphere, the article will discuss both pros and cons of such a methodology, particularly......This article reveals perspectives based on experiences from twentieth-century Danish educational history by outlining contemporary, test-based accountability regime characteristics and their implications for education policy. The article introduces one such characteristic, followed by an empirical...

  3. States Moving from Accreditation to Accountability. Accreditation: State School Accreditation Policies

    Science.gov (United States)

    Wixom, Micah Ann

    2014-01-01

    Accreditation policies vary widely among the states. Since Education Commission of the States last reviewed public school accreditation policies in 1998, a number of states have seen their legislatures take a stronger role in accountability--resulting in a move from state-administered accreditation systems to outcomes-focused state accountability…

  4. Toward defining and measuring social accountability in graduate medical education: a stakeholder study.

    Science.gov (United States)

    Reddy, Anjani T; Lazreg, Sonia A; Phillips, Robert L; Bazemore, Andrew W; Lucan, Sean C

    2013-09-01

    Since 1965, Medicare has publically financed graduate medical education (GME) in the United States. Given public financing, various advisory groups have argued that GME should be more socially accountable. Several efforts are underway to develop accountability measures for GME that could be tied to Medicare payments, but it is not clear how to measure or even define social accountability. We explored how GME stakeholders perceive, define, and measure social accountability. Through purposive and snowball sampling, we completed semistructured interviews with 18 GME stakeholders from GME training sites, government agencies, and health care organizations. We analyzed interview field notes and audiorecordings using a flexible, iterative, qualitative group process to identify themes. THREE THEMES EMERGED IN REGARDS TO DEFINING SOCIAL ACCOUNTABILITY: (1) creating a diverse physician workforce to address regional needs and primary care and specialty shortages; (2) ensuring quality in training and care to best serve patients; and (3) providing service to surrounding communities and the general public. All but 1 stakeholder believed GME institutions have a responsibility to be socially accountable. Reported barriers to achieving social accountability included training time constraints, financial limitations, and institutional resistance. Suggestions for measuring social accountability included reviewing graduates' specialties and practice locations, evaluating curricular content, and reviewing program services to surrounding communities. Most stakeholders endorsed the concept of social accountability in GME, suggesting definitions and possible measures that could inform policy makers calls for increased accountability despite recognized barriers.

  5. Technology development for nuclear material measurement and accountability

    Energy Technology Data Exchange (ETDEWEB)

    Hong, Jong Sook; Lee, Byung Doo; Cha, Hong Ryul; Lee, Yong Duk; Choi, Hyung Nae; Nah, Won Woo; Park, Hoh Joon; Lee, Yung Kil [Korea Atomic Energy Research Institute, Taejon (Korea, Republic of)

    1994-12-01

    The measurement techniques for Pu samples and spent fuel assembly were developed in support of the implementation of national inspection responsibility under the Atomic Energy Act promulgated in 1994 and a computer program was also developed to assess the total nuclear material balance by facility declared records. The results of plutonium isotopic determination by gamma-ray spectrometry with high resolution germanium detector with peak analysis codes (FRAM and MGA codes) were approached to within 1% {approx} 2% of error from chemical analysis values by mass spectrometry. A gamma-ray measurement system for underwater spent nuclear fuels was developed and tested successfully. The falsification of facility and state records can be traced with the help of the developed computer code against declared reports submitted by the concerned state. This activity eventually resulted in finding the discrepancy of accountability records. 18 figs, 20 tabs, 27 refs. (Author).

  6. Technology development for nuclear material measurement and accountability

    International Nuclear Information System (INIS)

    Hong, Jong Sook; Lee, Byung Doo; Cha, Hong Ryul; Lee, Yong Duk; Choi, Hyung Nae; Nah, Won Woo; Park, Hoh Joon; Lee, Yung Kil

    1994-12-01

    The measurement techniques for Pu samples and spent fuel assembly were developed in support of the implementation of national inspection responsibility under the Atomic Energy Act promulgated in 1994 and a computer program was also developed to assess the total nuclear material balance by facility declared records. The results of plutonium isotopic determination by gamma-ray spectrometry with high resolution germanium detector with peak analysis codes (FRAM and MGA codes) were approached to within 1% ∼ 2% of error from chemical analysis values by mass spectrometry. A gamma-ray measurement system for underwater spent nuclear fuels was developed and tested successfully. The falsification of facility and state records can be traced with the help of the developed computer code against declared reports submitted by the concerned state. This activity eventually resulted in finding the discrepancy of accountability records. 18 figs, 20 tabs, 27 refs. (Author)

  7. Measurements in Accounting: Issues and Choices Determinants ...

    African Journals Online (AJOL)

    This paper examines the common measurements in accounting, addressing the issues in general terms, including the circumstances and situations that determine each accounting measurement choice .To drive these issues, references were made to extant literature on common measurement bases and while each ...

  8. Accountability Quality Shuffler Measurements on Pits

    International Nuclear Information System (INIS)

    Rinard, P.M.

    2000-01-01

    Pits have generally been treated as accountable units that are intact if merely present and they are excluded from the more demanding nondestructive assay requirements. As pits begin to flow into disposition streams, there may be more incentive to measure the masses of their fissile components for accountability purposes. This Department of Energy Office of Safeguards and Security (OSS) Lifecycle Project has explored some ways in which such measurements may be done successfully. The active neutron instrument called a shuffler has been used to measure a variety of actual pits, and a calculational technique has been developed to accurately predict such count rates. Passive multiplicity counting has previously been applied to pits for determining their plutonium contents. This combination of measurement and calculational techniques provide powerful and accurate tools for determining the fissile contents of pits with the quality needed for accountability purposes

  9. Nuclear material control and accounting safeguards in the United States

    International Nuclear Information System (INIS)

    Woltermann, H.A.; Rudy, C.R.; Rakel, D.A.; DeVer, E.A.

    1982-01-01

    Material control and accounting (MC and A) of special nuclear material (SNM) must supplement physical security to protect SNM from unlawful use such as terrorist activities. This article reviews MC and A safeguards of SNM in the United States. The following topics are covered: a brief perspective and history of MC and A safeguards, current MC and A practices, measurement methods for SNM, historical MC and A performance, a description of near-real-time MC and A systems, and conclusions on the status of MC and A in the United States

  10. 20 CFR 404.1694 - Final accounting by the State.

    Science.gov (United States)

    2010-04-01

    ... function. Disputes concerning final accounting issues which cannot be resolved between the State and us... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 404.1694... DISABILITY INSURANCE (1950- ) Determinations of Disability Assumption of Disability Determination Function...

  11. 20 CFR 416.1094 - Final accounting by the State.

    Science.gov (United States)

    2010-04-01

    ... function. Disputes concerning final accounting issues which cannot be resolved between the State and us... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 416.1094... AGED, BLIND, AND DISABLED Determinations of Disability Assumption of Disability Determination Function...

  12. Multiple imputation to account for measurement error in marginal structural models

    Science.gov (United States)

    Edwards, Jessie K.; Cole, Stephen R.; Westreich, Daniel; Crane, Heidi; Eron, Joseph J.; Mathews, W. Christopher; Moore, Richard; Boswell, Stephen L.; Lesko, Catherine R.; Mugavero, Michael J.

    2015-01-01

    Background Marginal structural models are an important tool for observational studies. These models typically assume that variables are measured without error. We describe a method to account for differential and non-differential measurement error in a marginal structural model. Methods We illustrate the method estimating the joint effects of antiretroviral therapy initiation and current smoking on all-cause mortality in a United States cohort of 12,290 patients with HIV followed for up to 5 years between 1998 and 2011. Smoking status was likely measured with error, but a subset of 3686 patients who reported smoking status on separate questionnaires composed an internal validation subgroup. We compared a standard joint marginal structural model fit using inverse probability weights to a model that also accounted for misclassification of smoking status using multiple imputation. Results In the standard analysis, current smoking was not associated with increased risk of mortality. After accounting for misclassification, current smoking without therapy was associated with increased mortality [hazard ratio (HR): 1.2 (95% CI: 0.6, 2.3)]. The HR for current smoking and therapy (0.4 (95% CI: 0.2, 0.7)) was similar to the HR for no smoking and therapy (0.4; 95% CI: 0.2, 0.6). Conclusions Multiple imputation can be used to account for measurement error in concert with methods for causal inference to strengthen results from observational studies. PMID:26214338

  13. Multiple Imputation to Account for Measurement Error in Marginal Structural Models.

    Science.gov (United States)

    Edwards, Jessie K; Cole, Stephen R; Westreich, Daniel; Crane, Heidi; Eron, Joseph J; Mathews, W Christopher; Moore, Richard; Boswell, Stephen L; Lesko, Catherine R; Mugavero, Michael J

    2015-09-01

    Marginal structural models are an important tool for observational studies. These models typically assume that variables are measured without error. We describe a method to account for differential and nondifferential measurement error in a marginal structural model. We illustrate the method estimating the joint effects of antiretroviral therapy initiation and current smoking on all-cause mortality in a United States cohort of 12,290 patients with HIV followed for up to 5 years between 1998 and 2011. Smoking status was likely measured with error, but a subset of 3,686 patients who reported smoking status on separate questionnaires composed an internal validation subgroup. We compared a standard joint marginal structural model fit using inverse probability weights to a model that also accounted for misclassification of smoking status using multiple imputation. In the standard analysis, current smoking was not associated with increased risk of mortality. After accounting for misclassification, current smoking without therapy was associated with increased mortality (hazard ratio [HR]: 1.2 [95% confidence interval [CI] = 0.6, 2.3]). The HR for current smoking and therapy [0.4 (95% CI = 0.2, 0.7)] was similar to the HR for no smoking and therapy (0.4; 95% CI = 0.2, 0.6). Multiple imputation can be used to account for measurement error in concert with methods for causal inference to strengthen results from observational studies.

  14. Fair Value Accounting and Measurement through FASB’s Developments

    OpenAIRE

    Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru

    2009-01-01

    Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led to their appearance. Our study brings its’ contribution to complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial reporting s...

  15. BUSINESS FLUCTUATIONS AND FINANCIAL ACCOUNTING MEASUREMENT: HISTORICAL COMMENTS

    OpenAIRE

    stanley c. w. salvary

    2005-01-01

    This paper addresses a theme in an historical setting that financial accounting measurement contributes to: (1) retardation of national economic growth by the failure of financial accounting to provide for the replacement of capital goods in its measurement process; and (2) the business cycle owing to the illusory profits reported in financial statements. The author explores the issues and concludes that the arguments against accounting are based upon misunderstandings.

  16. Material Control and Accountability Measurements for FB-Line Processes

    International Nuclear Information System (INIS)

    Casella, V.R.

    2002-01-01

    This report provides an overview of FB-Line processes and nuclear material accountability measurements. Flow diagrams for the product, waste, and packaging and stabilization processes are given along with the accountability measurements done before and after each of these processes. Brief descriptions of these measurements are provided. This information provides a better understanding of the general FB-Line processes and how MC and A measurements are used to keep track of the accountable material inventory

  17. HB-Line Material Control and Accountability Measurements at SRS

    International Nuclear Information System (INIS)

    Casella, V.R.

    2003-01-01

    Presently, HB-Line work at the Savannah River Site consists primarily of the stabilization and packaging of nuclear materials for storage and the characterization of materials for disposition in H-Area. In order to ensure compliance with Material Control and Accountability (MC and A) Regulations, accountability measurements are performed throughout the HB-Line processes. Accountability measurements are used to keep track of the nuclear material inventory by constantly updating the amount of material in the MBAs (Material Balance Area) and sub-MBAs. This is done by subtracting the amount of accountable material that is added to a process and by adding the amount of accountable material that is put back in storage. A Physical Inventory is taken and compared to the ''Book Value'' listed in the Nuclear Material Accounting System. The difference (BPID) in the Book Inventory minus the Physical Inventory of a sub-account for bulk material must agree within the measurement errors combined in quadrature to provide assurance that nuclear material is accounted for. This work provides an overview of HB-Line processes and accountability measurements. The Scrap Recovery Line and Neptunium-237/Plutonium-239 Oxide Line are described and sampling and analyses for Phase II are provided. Recommendations for improvements are provided to improve efficiency and cost effectiveness

  18. Certain exclusive processes in QCD taking into account two-gluon states

    International Nuclear Information System (INIS)

    Baier, V.N.; Grozin, A.G.

    1982-01-01

    The wave functions and evolution equations for mesons are classified completely taking into account two-gluon states and then are compared to the Altarelli-Parisi evolution equations. The form factors of completely neutral mesons and the probabilities for exclusive decays of quarkonium states are found taking into account two-gluon states

  19. Measurement and quasi-states in quantum mechanics

    International Nuclear Information System (INIS)

    Harper, C.D.

    1987-01-01

    Part of the task of quantum logic is to account for the collapse of the state vector during measurement. A difficulty in this is that it is not obvious how to describe measurement quantum mechanically as the interaction of two or more systems; interacting quantum-mechanical systems do not possess states, so their states cannot collapse. This dissertation shows that component systems of a composite system possess families of state-like vectors. These are the quasi-projections of the state vector of the composite system, each associated with a family of commutable observables. Often these quasi-projections cluster so closely around a quasi-state that they are practically indistinguishable from it. A description of measurement based on quasi-projections reveals the apparent collapse of the state vector during measurement to be illusory. The continuous evolution of the state of the composite system give rise to abrupt changes in the quasi-projections which make it appear that the state has changed. The quasi-projections cease to cluster near one quasi-state, are momentarily scattered, and then cluster again near another quasi-state. The concept of quasi-projection is also used to generalize the quantum logic of Birkhoff and von Neumann in such a fashion that a proposition can always be assigned a truth value

  20. The position of IAEA safeguards relative to nuclear material control accountancy by states

    International Nuclear Information System (INIS)

    Rometsch, R.; Hough, G.

    1977-01-01

    IAEA Safeguards are always implemented on the basis of agreements which are concluded between one or more Governments and the Agency. They lay down the rights and obligations of the parties; the more modern types of agreements, in particular those in connection with the Treaty on the Non-Proliferation of Nuclear Weapons, do that in quite some details. Several articles, for instance, regulate the working relations between the States and the IAEA inspectorate. Those are based on two basic obligations: that of the State to establish and maintain a ''System of Accountancy for and Control of Nuclear Material'' and that of the Agency to ascertain the absence of diversion of nuclear material by verifying the findings of the States' system, inter alia through independent measurements and observations. Other articles dealing also with the working relations States - IAEA rule that the Agency should take due account of the technical effectiveness of the States' system and mention among the criteria for determining the inspection effort, the extent of functional dependence of the State's accountancy from that of the facility operator. However, quantitative relationships in that respect are left to be worked out in practice. With the help of consultants and expert advisory groups a rational has been developed and possible practical arrangements discussed with several States concerned. The rational for coordinating the work of the States' inspectorate with IAEA's inspectorate was to use a factor by which the significant quantity used for calculating verification sampling plans would be adjusted in order to reduce to a certain extent the Agency's independent verification work in case the States would do extensive verifications themselves in a manner transparent to IAEA. However, in practice it proved that there are quite a number of points in the fuel cycle where such adaptations would have little or no effect on the inspection effort necessary to achieve the safeguards objective

  1. The position of IAEA safeguards relative to nuclear material control accountancy by States

    International Nuclear Information System (INIS)

    Rometsch, R.; Hough, G.

    1977-01-01

    IAEA Safeguards, which are always implemented on the basis of agreements which are concluded between one or more Governments and the IAEA, lay down the rights and obligations of the parties; and the more modern types of agreement, in particular those in connection with the Treaty on the Non-Proliferation of Nuclear Weapons, do this in quite some detail. Several articles, for instance, regulate the working relations between the States and the IAEA inspectorate. These are based on two basic obligations - that of the State to establish and maintain a ''System of Accountancy for and Control of Nuclear Material'' and that of the IAEA to ascertain the absence of diversion of nuclear material by verifying the findings of the States' systems, inter alia through independent measurements and observations. Other articles dealing also with the working relations between States and the IAEA rule that the IAEA should take due account of the technical effectiveness of the States' systems and mention among the criteria for determining the inspection effort, the extent of functional dependence of the State's accountancy on that of the facility operator. However, quantitative relationships in this respect are left to be worked out in practice. With the help of consultants and expert advisory groups a rationale has been developed and possible practical arrangements discussed with several States concerned. The rationale for co-ordinating the work of the States' inspectorate with that of the IAEA was to use a factor by which the significant quantity used for calculating verification sampling plans would be adjusted so as to reduce to a certain extent the IAEA's independent verification work in case the States would themselves do extensive verifications in a manner transparent to the IAEA. However, in practice it proved that there are a number of points in the fuel cycle where such adaptations would have little or no effect on the inspection effort necessary to achieve the safeguards

  2. Improving Oncology Quality Measurement in Accountable Care: Filling Gaps with Cross-Cutting Measures.

    Science.gov (United States)

    Valuck, Tom; Blaisdell, David; Dugan, Donna P; Westrich, Kimberly; Dubois, Robert W; Miller, Robert S; McClellan, Mark

    2017-02-01

    Payment for health care services, including oncology services, is shifting from volume-based fee-for-service to value-based accountable care. The objective of accountable care is to support providers with flexibility and resources to reform care delivery, accompanied by accountability for maintaining or improving outcomes while lowering costs. These changes depend on health care payers, systems, physicians, and patients having meaningful measures to assess care delivery and outcomes and to balance financial incentives for lowering costs while providing greater value. Gaps in accountable care measure sets may cause missed signals of problems in care and missed opportunities for improvement. Measures to balance financial incentives may be particularly important for oncology, where high cost and increasingly targeted diagnostics and therapeutics intersect with the highly complex and heterogeneous needs and preferences of cancer patients. Moreover, the concept of value in cancer care, defined as the measure of outcomes achieved per costs incurred, is rarely incorporated into performance measurement. This article analyzes gaps in oncology measures in accountable care, discusses challenging measurement issues, and offers strategies for improving oncology measurement. Discern Health analyzed gaps in accountable care measure sets for 10 cancer conditions that were selected based on incidence and prevalence; impact on cost and mortality; a diverse range of high-cost diagnostic procedures and treatment modalities (e.g., genomic tumor testing, molecularly targeted therapies, and stereotactic radiotherapy); and disparities or performance gaps in patient care. We identified gaps by comparing accountable care set measures with high-priority measurement opportunities derived from practice guidelines developed by the National Comprehensive Cancer Network and other oncology specialty societies. We found significant gaps in accountable care measure sets across all 10 conditions. For

  3. Un-"Chartered" Waters: Balancing Montessori Curriculum and Accountability Measures in a Charter School

    Science.gov (United States)

    Scott, Catherine M.

    2017-01-01

    More than 6,000 charter schools exist in the United States, and of these 120 are Montessori charter schools. When studying charter school practices, researchers often examine issues such as performance accountability measures and effectiveness of charter school curricula. In doing so, the outcomes often overlook the challenges for teachers as they…

  4. REVIEW OF EQUIPMENT USED IN RUSSIAN PRACTICE FOR ACCOUNTING MEASUREMENTS OF NUCLEAR MATERIALS

    International Nuclear Information System (INIS)

    NEYMOTIN, L.

    1999-01-01

    The objective of this work was to analyze instrumentation and methodologies used at Russian nuclear facilities for measurement of item nuclear materials, materials in bulk form, and waste streams; specify possibilities for the application of accounting measurements; and develop recommendations for improvement. The major steps and results: Representative conversion, enrichment (gas centrifuge), fuel fabrication, spent fuel reprocessing, and chemical-metallurgical production facilities in Russia were selected; Full lists of nuclear materials were prepared; Information about measurement methods and instrumentation for each type of nuclear material were gathered; and Recommendations on methodological and instrumentation support of accounting measurements for all types of materials were formulated. The analysis showed that the existing measurement methods and instrumentation serve mostly to support the technological process control and nuclear and radiation safety control. Requirements for these applications are lower than requirements for MC and A applications. To improve the state of MC and A at Russian nuclear facilities, significant changes in instrumentation support will be required, specifically in weighing equipment, volume measurements, and destructive and non-destructive analysis equipment, along with certified reference materials

  5. Financial Accounting for Local and State School Systems, 1990.

    Science.gov (United States)

    Fowler, William J., Jr.

    The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

  6. Accounting in Agriculture: Measurement practices of listed firms

    OpenAIRE

    Rute Gonçalves; Patrícia Lopes

    2015-01-01

    Based on the International Accounting Standard (IAS) 41 – Agriculture, this paper examines measurement practices of biological assets and their drivers, under accounting choice theory, given data from 2012. Taking into consideration 324 listed firms worldwide that have adopted International Financial Reporting Standards (IFRS) until 2011, the empirical evidence supports that while a large number of firms measures biological assets at fair value, there are others that refute the presumption of...

  7. 22 CFR 23.5 - Claims for settlement by Department of State or General Accounting Office.

    Science.gov (United States)

    2010-04-01

    ... General Accounting Office. 23.5 Section 23.5 Foreign Relations DEPARTMENT OF STATE FEES AND FUNDS FINANCE AND ACCOUNTING § 23.5 Claims for settlement by Department of State or General Accounting Office. Claims for settlement by the Department of State or by the General Accounting Office shall be submitted...

  8. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  9. Prevention validation and accounting platform: a framework for establishing accountability and performance measures of substance abuse prevention programs.

    Science.gov (United States)

    Kim, S; McLeod, J H; Williams, C; Hepler, N

    2000-01-01

    The field of substance abuse prevention has neither an overarching conceptual framework nor a set of shared terminologies for establishing the accountability and performance outcome measures of substance abuse prevention services rendered. Hence, there is a wide gap between what we currently have as data on one hand and information that are required to meet the performance goals and accountability measures set by the Government Performance and Results Act of 1993 on the other. The task before us is: How can we establish the accountability and performance measures of substance abuse prevention programs and transform the field of prevention into prevention science? The intent of this volume is to serve that purpose and accelerate the processes of this transformation by identifying the requisite components of the transformation (i.e., theory, methodology, convention on terms, and data) and by introducing an open forum called, Prevention Validation and Accounting (PREVA) Platform. The entire PREVA Platform (for short, the Platform) is designed as an analytic framework, which is formulated by a collectivity of common concepts, terminologies, accounting units, protocols for counting the units, data elements, and operationalizations of various constructs, and other summary measures intended to bring about an efficient and effective measurement of process input, program capacity, process output, performance outcome, and societal impact of substance abuse prevention programs. The measurement units and summary data elements are designed to be measured across time and across jurisdictions, i.e., from local to regional to state to national levels. In the Platform, the process input is captured by two dimensions of time and capital. Time is conceptualized in terms of service delivery time and time spent for research and development. Capital is measured by the monies expended for the delivery of program activities during a fiscal or reporting period. Program capacity is captured

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

    Directory of Open Access Journals (Sweden)

    Milana Otrusinová

    2013-01-01

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

  11. Measurement control program for nuclear material accounting

    International Nuclear Information System (INIS)

    Brouns, R.J.; Roberts, F.P.; Merrill, J.A.; Brown, W.B.

    1980-06-01

    A measurement control program for nuclear material accounting monitors and controls the quality of the measurments of special nuclear material that are involved in material balances. The quality is monitored by collecting data from which the current precision and accuracy of measurements can be evaluated. The quality is controlled by evaluations, reviews, and other administrative measures for control of selection or design of facilities, equipment and measurement methods and the training and qualification of personnel who perform SNM measurements. This report describes the most important elements of a program by which management can monitor and control measurement quality

  12. Contracts, Performance Measurement and Accountability in the Public Sector

    DEFF Research Database (Denmark)

    Drewry, Gavin; Greve, Carsten; Tanquerel, Thierry

    This book addresses issues to do with public accountability, audit and performance measurement that are both highly topical and of crucial importance to the theory and practice of public administration in an era of contractualized public management. The literature on public sector contracting...... of audit and accountability in a variety of countries and contexts; the third part offers some wider, cross-cutting perspectives. Based on the work of the EGPA permanent study group on the history of contractualization, Contracts, Performance Measurement and Accountability in the Public Sector draws upon...... - covering both 'hard' agreements (ones that are legally enforceable) and 'soft' agreements (enforced by negotiation and mutual trust) - has been growing for some time and the present book adds a primarily European perspective on contracting, performance-based management and accountability. One important...

  13. Detailed description of a state system for accounting for and control of nuclear material at the state level

    International Nuclear Information System (INIS)

    Jones, R.J.

    1985-02-01

    The purpose of this document is to provide a detailed description of the technical elements of a system for the accounting for and control of nuclear material at the State Authority level which can be used by a state in the establishment of a national system for nuclear material accounting and control. It is expected that a state system designed along the lines described also will assist the IAEA in carrying out its safeguards responsibilities. The scope of this document is limited to descriptions of the technical elements of a state level system concerned with Laws and Regulations, the Information System, and the Establishment of Requirements for Nuclear Material Accounting and Control. The discussion shows the relationship of these technical elements at the state level to the principal elements of an SSAC at the facility levels

  14. Performance Measurement and Management Promotion through Non-Financial Measures: A Management Accounting Perspective

    OpenAIRE

    Eisenberg, Paul

    2016-01-01

    The purpose of this paper is the discussion of non-financial performance measures that can be adopted in the management accounting function of business organisations. The study is important because it shows how organisational focus on non-financial measures can substantially enhance profitability, albeit being subject to cost constraints. To begin with, the evolution of management accounting research over the last three decades is resented. The development in the academia is then contra...

  15. Verification of the Indicating Measuring Instruments Taking into Account their Instrumental Measurement Uncertainty

    Directory of Open Access Journals (Sweden)

    Zakharov Igor

    2017-12-01

    Full Text Available The specific features of the measuring instruments verification based on the results of their calibration are considered. It is noted that, in contrast to the verification procedure used in the legal metrology, the verification procedure for calibrated measuring instruments has to take into account the uncertainty of measurements into account. In this regard, a large number of measuring instruments, considered as those that are in compliance after verification in the legal metrology, turns out to be not in compliance after calibration. In this case, it is necessary to evaluate the probability of compliance of indicating measuring instruments. The procedure of compliance probability determination on the basis of the Monte Carlo method is considered. An example of calibration of a Vernier caliper is given.

  16. A measurement evaluation program to support nuclear material control and accountability measurements in Brazilian laboratories

    International Nuclear Information System (INIS)

    Dias, Fabio C.; Mason, Peter

    2013-01-01

    A measurement evaluation program (MEP) is one of a number of valuable tools that analytical chemists can use to ensure that the data produced in the laboratory are fit for their intended purpose and consistent with expected performance values at a given time. As such, participation in a MEP is an important indicator of the quality of analytical data, and is recognized as such by independent regulatory and/or accreditation bodies. With the intent to implement such a program in Brazil, in November 2012 the Nuclear Energy Commission of Brazil (CNEN), with support from the Department of Energy of the United States' (US-DOE International Safeguards and Engagement Program), decided to initiate a technical cooperation project aiming at organizing a Safeguards Measurement Evaluation Program (SMEP) for Brazilian facilities. The project, entitled Action Sheet 23, was formalized under the terms of the Agreement between the US-DOE and the CNEN concerning research and development in nuclear material control, accountancy, verification, physical protection, and advanced containment and surveillance technologies for International Safeguards Applications. The work, jointly performed by the CNEN's Safeguards Laboratory (LASAL) and the New Brunswick Laboratory (NBL), has the objective to strengthen the traceability of accountability measurements and ensure adequate quality of safeguards measurements for facilities within Brazil, utilizing test samples characterized and provided by NBL. Recommendations to participants included measurement frequency, number of results per sample and format for reporting results using ISO methods for calculating and expressing measurement uncertainties. In this paper, we discuss the main steps taken by CNEN and NBL aiming at implementing such a program and the expected results, in particular the impact of uncertainty estimation on the evaluation of performance of each participant laboratory. The program is considered by Brazilian safeguards authorities

  17. A measurement evaluation program to support nuclear material control and accountability measurements in Brazilian laboratories

    Energy Technology Data Exchange (ETDEWEB)

    Dias, Fabio C., E-mail: fabio@ird.gov.br [Comissao Nacional de Energia Nuclear (CNEN-RJ), Rio de Janeiro, RJ (Brazil); Mason, Peter, E-mail: peter.mason@ch.doe.gov [New Brunswick Laboratory (DOE/NBL), Argonne, IL (United States)

    2013-07-01

    A measurement evaluation program (MEP) is one of a number of valuable tools that analytical chemists can use to ensure that the data produced in the laboratory are fit for their intended purpose and consistent with expected performance values at a given time. As such, participation in a MEP is an important indicator of the quality of analytical data, and is recognized as such by independent regulatory and/or accreditation bodies. With the intent to implement such a program in Brazil, in November 2012 the Nuclear Energy Commission of Brazil (CNEN), with support from the Department of Energy of the United States' (US-DOE International Safeguards and Engagement Program), decided to initiate a technical cooperation project aiming at organizing a Safeguards Measurement Evaluation Program (SMEP) for Brazilian facilities. The project, entitled Action Sheet 23, was formalized under the terms of the Agreement between the US-DOE and the CNEN concerning research and development in nuclear material control, accountancy, verification, physical protection, and advanced containment and surveillance technologies for International Safeguards Applications. The work, jointly performed by the CNEN's Safeguards Laboratory (LASAL) and the New Brunswick Laboratory (NBL), has the objective to strengthen the traceability of accountability measurements and ensure adequate quality of safeguards measurements for facilities within Brazil, utilizing test samples characterized and provided by NBL. Recommendations to participants included measurement frequency, number of results per sample and format for reporting results using ISO methods for calculating and expressing measurement uncertainties. In this paper, we discuss the main steps taken by CNEN and NBL aiming at implementing such a program and the expected results, in particular the impact of uncertainty estimation on the evaluation of performance of each participant laboratory. The program is considered by Brazilian safeguards

  18. Partisan Differences on Higher Education Accountability Policy: A Multi-State Study of Elected State Legislators

    Science.gov (United States)

    Morse, Andrew Q.

    2014-01-01

    Public institutions in the United States face a policy challenge to adapt to accountability expectations among a variety of stakeholders (Bogue & Hall, 2012; Thelin, 2004; Richardson & Martinez, 2009). Among the major stakeholders are state legislators who hold fiscal and policy influence over public institutions, but these leaders have…

  19. The Cultural Influence in Accounting Standard Setting: A Comparative Analysis of the United States, Canada, and England.

    Science.gov (United States)

    Bloom, Robert; And Others

    A study of the processes for establishing the principles and policies of measurement and disclosure in preparing financial reports examines differences in these processes in the United States, Canada, and England. Information was drawn from international accounting literature on standard setting. The differences and similarities in the…

  20. Entry into force and then? The Paris agreement and state accountability

    NARCIS (Netherlands)

    Karlsson-Vinkhuyzen, Sylvia I.; Groff, Maja; Tamás, Peter A.; Dahl, Arthur L.; Harder, Marie K.; Hassall, Graham

    2018-01-01

    The entry into force of the Paris Agreement on climate change brings expectations that states will be held to account for their commitments. The article elaborates on why this is not a realistic assumption unless a broader multilevel perspective is taken on the nature of accountability regimes for

  1. Accounting Manual for Educational Service Districts in the State of Washington

    Science.gov (United States)

    Lunghofer, Daniel S.

    2010-01-01

    This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

  2. Instrumentalities for the Effectiveness of Measures of Public Accountability in Africa

    Directory of Open Access Journals (Sweden)

    Agu Sylvia U

    2016-04-01

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

  3. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

    immediately following the entry into force of its safeguards agreement, including some other possible obligations, are described. This section is intended to sensitize the officials involved in establishing nuclear accounting systems, reporting to the IAEA and facilitating inspections to attend to such matters. Part 2.1 relates to obligations of the State regarding INFCIRC/153-type agreements. Part 2.2 refers to accounting and reporting of source material in a State relating to a safeguards agreement and additional protocol. Part 2.3 presents other State obligations relating to accounting and reporting under bilateral agreements with another State(s). Part 2.4 describes resulting actions in a State necessary for establishing the SSAC in a State. This part also compares nuclear material accountancy with financial accountancy and other control measures. Section 3 describes the activities related to nuclear material accounting implementation at State level. Section 4 focuses on the development of accounting and reporting aspects at facility level. Section 5 attends to various topics relating to quality management. The IAEA, in applying safeguards in a State, expects to receive high quality data (e.g. correct, complete, accurate, consistent, formatted, timely and transmitted through appropriate channels). Proposals on systems to ensure this are discussed. Finally, the various appendices are included, such as pro forma forms, examples and diagrams, and the lists of references and abbreviations that will be of value to users of the handbook

  4. Local Control in Action: Learning from the CORE Districts' Focus on Measurement, Capacity Building, and Shared Accountability. Policy Brief 16-4

    Science.gov (United States)

    Marsh, Julie; Bush-Mecenas, Susan; Hough, Heather

    2016-01-01

    California and the nation are at the crossroads of a major shift in school accountability policy. At the state level, California's Local Control and Accountability Plan (LCAP) encourages the use of multiple measures of school performance used locally to support continuous improvement and strategic resource allocation. Similarly, the federal Every…

  5. Role of E-Payment System in Promoting Accountability in Government Ministries as Perceived by Accounting Education Graduates and Accountants in Ministry of Finance of Ebonyi State

    Science.gov (United States)

    Azih, Nonye; Nwagwu, Lazarus

    2015-01-01

    This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…

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

    International Nuclear Information System (INIS)

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

    1983-01-01

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

  7. Redesigning School Accountability and Support: Progress in Pioneering States

    Science.gov (United States)

    Cook-Harvey, Channa M.; Stosich, Elizabeth Leisy

    2016-01-01

    How might policymakers and educators utilize the work already being done as states redesign their accountability systems? The 2015 reauthorization of the Elementary and Secondary Education Act (ESEA), brought much needed attention to the performance of traditionally underserved subgroups of students. Supported by greater flexibility under ESEA…

  8. The State Regulation and Accounting and Analytical Support of the Development of E-Commerce in the Consumer Sector

    Directory of Open Access Journals (Sweden)

    Koval Viktor V

    2016-08-01

    Full Text Available The aim of the article is to study the theoretical and methodological principles of the state regulation and accounting and analytical support of the development of e-commerce in the consumer sector. The peculiarities of the state regulation and accounting and analytical support of the development of e-commerce in the consumer sector have been considered. The international and domestic experience in the field of regulatory support of e-commerce is studied. There systematized the ways of solving the problems of e-commerce in Ukraine based on the need to minimize the direct regulation with the perfection of the institutional environment to improve business conditions including the issues of the fiscal regime and simplification of the customs tariff regulation. The state regulation of e-commerce should constructively contribute to the development of entrepreneurship among other measures by solving the problem of financial control of electronic transactions and supporting the payment infrastructure of e-commerce in the consumer market on the basis of its corresponding accounting and analytical support. Prospects of further research in this direction are definition of a clear and harmonized with international standards state policy in the sphere of regulation of e-commerce in the consumer market on the basis of the relevant accounting and analytical support, since the appearance of new objects and forms of economic activity sets new tasks for the accounting, which develops in parallel with these changes and generates information for managing at both the micro and macro level.

  9. Accounting for measurement error: a critical but often overlooked process.

    Science.gov (United States)

    Harris, Edward F; Smith, Richard N

    2009-12-01

    Due to instrument imprecision and human inconsistencies, measurements are not free of error. Technical error of measurement (TEM) is the variability encountered between dimensions when the same specimens are measured at multiple sessions. A goal of a data collection regimen is to minimise TEM. The few studies that actually quantify TEM, regardless of discipline, report that it is substantial and can affect results and inferences. This paper reviews some statistical approaches for identifying and controlling TEM. Statistically, TEM is part of the residual ('unexplained') variance in a statistical test, so accounting for TEM, which requires repeated measurements, enhances the chances of finding a statistically significant difference if one exists. The aim of this paper was to review and discuss common statistical designs relating to types of error and statistical approaches to error accountability. This paper addresses issues of landmark location, validity, technical and systematic error, analysis of variance, scaled measures and correlation coefficients in order to guide the reader towards correct identification of true experimental differences. Researchers commonly infer characteristics about populations from comparatively restricted study samples. Most inferences are statistical and, aside from concerns about adequate accounting for known sources of variation with the research design, an important source of variability is measurement error. Variability in locating landmarks that define variables is obvious in odontometrics, cephalometrics and anthropometry, but the same concerns about measurement accuracy and precision extend to all disciplines. With increasing accessibility to computer-assisted methods of data collection, the ease of incorporating repeated measures into statistical designs has improved. Accounting for this technical source of variation increases the chance of finding biologically true differences when they exist.

  10. Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

    Directory of Open Access Journals (Sweden)

    Antonio Gonçalves Oliveira

    2013-03-01

    Full Text Available In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the development of its people. In line with the expected contribution, this paper is aimed at discussing the importance of Accounting Applied to the Public Sector as a useful tool for effective Public Governance and Governability, in accordance with a sustainability view that is applicable to the management of the State. What the method is concerned, regarding the ends, it was an exploratory and explanatory research and, regarding the means, bibliographic and documentary research and theoreticalempirical observation were used, focusing on compliance with Public Management disclosure (transparency and accountability (social responsibility to render accounts to society. As a result, a strong interrelation between the terms was verified, as Accounting evidences governments’ results and actions based on governance (the means/the how related to governability (political power and actions, and also that both are oriented towards the sustainability of the State. As regards the latter, it was also verified that it is more comprehensive than the term “sustainability” itself, which is often narrowed down to the eco-environmental view and ignores important financial (equilibrium and economic-social variables inherent in the social function of the State Como.

  11. Accounting for components interactions in the differential importance measure

    International Nuclear Information System (INIS)

    Zio, Enrico; Podofillini, Luca

    2006-01-01

    A limitation of the importance measures (IMs) currently used in reliability and risk analyses is that they rank only individual components or basic events whereas they are not directly applicable to combinations or groups of components or basic events. To partially overcome this limitation, recently, the differential importance measure (DIM), has been introduced for use in risk-informed decision making. The DIM is a first-order sensitivity measure that ranks the parameters of the risk model according to the fraction of total change in the risk that is due to a small change in the parameters' values, taken one at a time. However, it does not account for the effects of interactions among components. In this paper, a second-order extension of the DIM, named DIM II , is proposed for accounting of the interactions of pairs of components when evaluating the change in system performance due to changes of the reliability parameters of the components. A numerical application is presented in which the informative contents of DIM and DIM II are compared. The results confirm that in certain cases when second-order interactions among components are accounted for, the importance ranking of the components may differ from that produced by a first-order sensitivity measure

  12. Preliminary concepts for materials measurement and accounting in critical facilities

    International Nuclear Information System (INIS)

    Cobb, D.D.; Sapir, J.L.

    1978-01-01

    Preliminary concepts are presented for improved materials measurement and accounting in large critical facilities. These concepts will be developed as part of a study that will emphasize international safeguarding of critical facilities. The major safeguards problem is the timely verification of in-reactor inventory during periods of reactor operation. This will require a combination of measurement, statistical sampling, and data analysis techniques. Promising techniques include integral measurements of reactivity and other reactor parameters that are sensitive to the total fissile inventory, and nondestructive assay measurements of the fissile material in reactor fuel drawers and vault storage canisters coupled with statistical sampling plans tailored for the specific application. The effectiveness of proposed measurement and accounting strategies will be evaluated during the study

  13. The impact of retirement account distributions on measures of family income.

    Science.gov (United States)

    Iams, Howard M; Purcell, Patrick J

    2013-01-01

    In recent decades, employers have increasingly replaced defined benefit (DB) pensions with defined contribution (DC) retirement accounts for their employees. DB plans provide annuities, or lifetime benefits paid at regular intervals. The timing and amounts of DC distributions, however, may vary widely. Most surveys that provide data on the family income of the aged either collect no data on nonannuity retirement account distributions, or exclude such distributions from their summary measures of family income. We use Survey of Income and Program Participation (SIPP) data for 2009 to estimate the impact of including retirement account distributions on total family income calculations. We find that about one-fifth of aged families received distributions from retirement accounts in 2009. Measured mean income for those families would be about 15 percent higher and median income would be 18 percent higher if those distributions were included in the SIPP summary measure of family income.

  14. Embassy bank accounts and State immunity from execution : Doing justice to the financial interests of creditors

    NARCIS (Netherlands)

    Ryngaert, C.M.J.

    Embassy bank accounts are among the properties of statesmost widely presentin foreign states. Accordingly, they constitute an ideal target for attachment by creditors. International instruments have largely upheld state immunity from execution regarding bank accounts, however. Likewise, state

  15. Rethinking The Going Concern Assumption As A Pre-Condition For Accounting Measurement

    OpenAIRE

    Saratiel Wedzerai Musvoto; Daan G Gouws

    2011-01-01

    This study compares the principles of the going concern concept against the principles of representational measurement to determine if it is possible to establish foundations of accounting measurement with the going concern concept as a precondition. Representational measurement theory is a theory that establishes measurement in social scientific disciplines such as accounting. The going concern assumption is prescribed as one of the preconditions for measuring the attributes of the elements ...

  16. Complementarities Between Nuclear Security, Safeguards and State System of Accounting for and Control

    International Nuclear Information System (INIS)

    Jalouneix, J.

    2010-01-01

    Nuclear security deals with prevention against theft and diversion of nuclear materials and sabotage against nuclear materials or installations. It is based on provisions of physical protection of nuclear materials and facilities complemented by: - Provisions for accounting for and control to prevent and, where appropriate, detect loss, theft or diversion of nuclear materials; - The nuclear safety provisions to protect nuclear materials and facilities against sabotage. Safeguards are based on the statements and accounting controls in the facilities. The respective aim of EURATOM and IAEA controls is to verify afterwards the respect for the declared use of materials or political commitments undertaken by States under the non-proliferation purpose. However, EURATOM and IAEA controls are not exercised at all facilities (including those working for defence purposes) or in respect of all nuclear materials subject to the French national control. In addition, these international safeguards do not deal with physical protection of nuclear materials which is the sole responsibility of the State. The state control, implemented in France, is positioned upstream to the international controls. It aims to prevent, deter and detect the loss, theft or diversion of nuclear materials in installations or during transport. It places the responsibility of a possible diversion at the operator level. It is made of different components that complement each other and form a coherent whole. This includes: - physical protection; - accounting for and control; - inspections. The physical protection system has to protect nuclear materials against a malicious act. Malicious act means a theft or diversion of nuclear material or an act of sabotage affecting nuclear materials or facilities which could lead to radiological releases into the environment. The accounting for and control system of nuclear materials has to allow the continuous and accurate knowledge of the quantity, quality and location

  17. Considerations for sampling nuclear materials for SNM accounting measurements. Special nuclear material accountability report

    International Nuclear Information System (INIS)

    Brouns, R.J.; Roberts, F.P.; Upson, U.L.

    1978-05-01

    This report presents principles and guidelines for sampling nuclear materials to measure chemical and isotopic content of the material. Development of sampling plans and procedures that maintain the random and systematic errors of sampling within acceptable limits for SNM(Special Nuclear Materials) accounting purposes are emphasized

  18. Volume measurement study for large scale input accountancy tank

    International Nuclear Information System (INIS)

    Uchikoshi, Seiji; Watanabe, Yuichi; Tsujino, Takeshi

    1999-01-01

    Large Scale Tank Calibration (LASTAC) facility, including an experimental tank which has the same volume and structure as the input accountancy tank of Rokkasho Reprocessing Plant (RRP) was constructed in Nuclear Material Control Center of Japan. Demonstration experiments have been carried out to evaluate a precision of solution volume measurement and to establish the procedure of highly accurate pressure measurement for a large scale tank with dip-tube bubbler probe system to be applied to the input accountancy tank of RRP. Solution volume in a tank is determined from substitution the solution level for the calibration function obtained in advance, which express a relation between the solution level and its volume in the tank. Therefore, precise solution volume measurement needs a precise calibration function that is determined carefully. The LASTAC calibration experiments using pure water showed good result in reproducibility. (J.P.N.)

  19. Historical Costs versus Fair Value Measurement in Financial Accounting

    OpenAIRE

    Dvořáková, Dana

    2009-01-01

    There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value measurement concept. But most of these standards use the fair value measurement method only at a balance sheet day. On initial recognition assets and liabilities are measured usually at costs. The IASB presented the discussion paper “Measurement Bases for ...

  20. A new Masters program in Greenhouse Gas Management and Accounting at Colorado State University

    Science.gov (United States)

    Conant, R. T.; Ogle, S. M.

    2015-12-01

    Management guru Peter Drucker said that "what gets measured gets managed." But the unstated implication is that what doesn't get measured doesn't get managed. Accurate quantification of greenhouse gas mitigation efforts is central to the clean technology sector. Very soon professionals of all kinds (business people, accountants, lawyers) will need to understand carbon accounting and crediting. Over the next few decades food production is expected to double and energy production must triple in order to meet growing global demands; sustainable management of land use and agricultural systems will be critical. The food and energy supply challenges are inextricably linked to the challenge of limiting anthropogenic impacts on climate by reducing the concentration of greenhouse gases (GHG) in the atmosphere. To avoid serious disruption of the climate system and stabilize GHG concentrations, society must move aggressively to avoid emissions of CO2, CH4, and N2O and to actively draw down CO2 already in the atmosphere. A new cadre of technically adept professionals is needed to meet these challenges. We describe a new professional Masters degree in greenhouse gas management and accounting at Colorado State University. This effort leverages existing, internationally-recognized expertise from across campus and partners from agencies and industry, enabling students from diverse backgrounds to develop the skills needed to fill this emerging demand.

  1. 31 CFR 500.520 - Payments from accounts of United States citizens in employ of United States in foreign countries...

    Science.gov (United States)

    2010-07-01

    ... States citizens in employ of United States in foreign countries and certain other persons. 500.520..., Authorizations and Statements of Licensing Policy § 500.520 Payments from accounts of United States citizens in employ of United States in foreign countries and certain other persons. (a) Banking institutions within...

  2. 31 CFR 515.520 - Payments from accounts of United States citizens in employ of United States in foreign countries...

    Science.gov (United States)

    2010-07-01

    ... States citizens in employ of United States in foreign countries and certain other persons. 515.520..., Authorizations, and Statements of Licensing Policy § 515.520 Payments from accounts of United States citizens in employ of United States in foreign countries and certain other persons. (a) Banking institutions within...

  3. Risks factoring business: accounting measurement

    Directory of Open Access Journals (Sweden)

    Z.V. Gutsaylyuk

    2015-06-01

    Full Text Available The paper carried out the identification of risk factors for the development of possible accounting software management. Studied theoretical and methodological aspects of the risk classification of factoring operations in the part of the risk assessment factors. It is proposed to consider the risks factors as the risk that is acceptable controlled by accounting instruments and the risks that can not be taken into account in the accounting records. To minimize the risk factor, accounting-driven tools, a method of self-insurance, which is a factor in the creation of provision for factoring transactions designed to cover unexpected expenses and losses. Provision for factoring factor will establish more stable conditions of financial activity and avoid the fluctuations of profit factor in relation to the writing off of losses on factoring operatsіyam.Developed proposals allow for further research to improve the organizational and methodological basis of accounting and analysis of information as a basis for providing risk management factor, particularly in terms of improving the evaluation questions such risks and their qualitative and quantitative analysis.

  4. Implications Of The Crisis Of Objectivity In Accounting Measurement On The Development Of Finance Theory

    OpenAIRE

    Saratiel Wedzerai Musvoto

    2011-01-01

    Studies in accounting measurement indicate the absence of empirical relational structures that should form the basis for accounting measurement. This suggests the lack of objectivity of accounting information. Landmarks in the development of finance theory indicate the use of accounting measurement information as a basis for their development. This indicates that subjective accounting information is incorporated in finance theory. Consequently, this questions the status of finance as a univer...

  5. Nuclear material accounting and control: Co-ordinating assistance to newly independent States

    International Nuclear Information System (INIS)

    Thorstensen, S.

    1995-01-01

    This article outlines work under way among the IAEA, its Member States, and the Newly Independent States (NIS) relating to the establishment and development in the NIS of State Systems of Accounting and Control (SSACs) of nuclear material. It describes IAEA activities in the NIS, including fact-finding missions at technical visits, the successful attempts to find donor States providing voluntary funding and expertise, and the co-ordination of technical support between the IAEA and the donor States. 3 tabs

  6. Workshop meeting on State accounting and control system for radioactive substances and waste

    International Nuclear Information System (INIS)

    Evseev, V.F.

    2012-01-01

    On 2-6 July 2012, the fifth All-Russian workshop meeting of State Accounting and Control System for Radiation Substances (RS) and Radioactive Wastes (RAW) was conducted. The objective of the workshop was to discuss development of the State Accounting and Control System for RS and RAW in the Russian Federation, current changes to legal acts and regulations that pertain to management of RS and RAW, as well as other issues related to organisation of RS and RAW management activities and promotion of international cooperation [ru

  7. Performance of an accountability measurement system at an operating fuel reprocessing facility

    International Nuclear Information System (INIS)

    Wade, M.A.; Spraktes, F.W.; Hand, R.L.; Baldwin, J.M.; Filby, E.E.; Lewis, L.C.

    1978-01-01

    The ICPP has been engaged for 25 years in the recovery of uranium from spent reactor fuels. In concert with the reprocessing activity, an accountability measurements system has been operated throughout the history of the ICPP. The structure and functions of the accountability measurements system are presented. Its performance is evaluated in order to illustrate the relation of analytical methodology to the overall measurements system. 6 figures, 5 tables

  8. Activization of the Industrial Development on the Platform of Partnership: Measures of State Regulation

    Directory of Open Access Journals (Sweden)

    Anastasia Y. Nikitaeva

    2016-12-01

    Full Text Available Various forms of partnership and interaction of economic actors play an important role in activization of an industrial development, achieving a critical mass, necessary for generation of essential positive results, due to special measures of state regulation. According to this, the factors influencing the choice of measures of state regulation of partner interactions and formation of their complex structure are defined and analysed. On the example of clusters possible roles of the state in formation and development of partner associations of the appropriate type are presented. The potential risks arising in the course of development and implementation of measures of state regulation of integration structures are shown. The sequence of steps for determination of measures of state regulation of development of partnership in the industrial sphere taking into account local specifics is offered in the paper.

  9. The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

    Science.gov (United States)

    Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

    2009-01-01

    The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

  10. The structured-objective rorschach test (sort occupational profile for state accountants

    Directory of Open Access Journals (Sweden)

    J. J. Gouws

    1996-06-01

    Full Text Available The objective of this study was to provide an occupational profile of performance on the Structured-Objective Rorschach Test (SORT by state accountants for use in guidance, election and placement of personnel. The sample comprised accountants and auditors from the financial sections in various state institutions who were selected for the Senior Financial Management Course at the University of Stellenbosch. As all participants were considered successful in their occupation and no significant differences were found between the profiles of various age and year groups, the SORT profile obtained for the total group can be used as a predictor to determine and evaluate the personality traits that are important in the profession of state accountant. Opsomming Die doel van hierdie studie was die daarstelling van 'n beroepsprofiel van staatsrekenmeesters se prestasie op die Gestruktureerd-Objektiewe Rorschachtoets (SORT wat vir voorligting/ keuring en plasing van personeel gebruik kan word. Die steekproef is saamgestel uit rekenmeesters en ouditeure van die finansiele afdelings in verskeie staatsinstansies wat geselekteer is vir die Senior Finansiele Bestuurskursus by die Universiteit van Stellenbosch. Aangesien alle deelnemers as suksesvol in hulle beroep beskou is en geen beduidende verskille in die profiele van verskillende ouderdomsgroepe en jaargroepe gevind is nie, kan die SORT profiel van die totale groep as 'n voorspeller gebruik word vir die bepaling en evaluering van die persoonlikheidseienskappe wat belangrik is in die beroep van staatsrekenmeester.

  11. Exploring Determinant Factors of Differences Between Governmental Accounting And National Accounts Budgetary Balances in EU Member States

    Directory of Open Access Journals (Sweden)

    Susana Margarida JORGE

    2014-12-01

    Full Text Available Framed by the earnings management ap-proach, this paper addresses the relationship be-tween budgetary balances according to Govern-mental Accounting (GA and National Accounts (NA, exploring factors that may explain both the materiality and diversity of the adjustments required when translating data from one into the other. Using data from Excessive Defcits Proce-dure reporting for all EU member states from 2007 to 2010, the analysis confrms that GA-NA adjustments refect conceptual differences be-tween the two systems, namely concerning rec-ognition criteria. Regarding potential factors ex-plaining adjustments, while none of the economic policy variables considered was found relevant in explaining either diversity or materiality, all tech-nical accounting variables analyzed explained materiality, although only GA accounting basis explained diversity.The research shows that changing GA re-porting basis into accruals reduces adjustments’ materiality and diversity. Therefore, in order to improve the quality of Government Finance Statistics (GFS, it is highly recommendable to achieve a GA system harmonized across Eu-rope, such as IPSASs or EPSASs, allowing only very few options and imposing the accrual basis in both budgetary and fnancial systems. Also relevant is the need to strengthen the role of con-trol and auditing in the GA reporting process (by Supreme Audit Institutions and external private frms, in order to avoid accounting discretion.

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

    Science.gov (United States)

    Anderson, Lynell; Findlay, Tammy

    2010-01-01

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

  13. NCLB Waivers and Accountability: The Graduation Rate Balancing Act

    Science.gov (United States)

    Young, Kathryn

    2013-01-01

    When it comes to state education accountability systems, times are changing fast. This is clearer than ever with the advent of not only waivers from No Child Left Behind (NCLB) but also the multitude of state accountability index systems and "A through F" school-grading systems rolling out across the country. The multiple measures of…

  14. Fast-timing lifetime measurements of excited states in Cu67

    Science.gov (United States)

    NiÅ£ǎ, C. R.; Bucurescu, D.; Mǎrginean, N.; Avrigeanu, M.; Bocchi, G.; Bottoni, S.; Bracco, A.; Bruce, A. M.; Cǎta-Danil, G.; Coló, G.; Deleanu, D.; Filipescu, D.; GhiÅ£ǎ, D. G.; Glodariu, T.; Leoni, S.; Mihai, C.; Mason, P. J. R.; Mǎrginean, R.; Negret, A.; Pantelicǎ, D.; Podolyak, Z.; Regan, P. H.; Sava, T.; Stroe, L.; Toma, S.; Ur, C. A.; Wilson, E.

    2014-06-01

    The half-lives of the 9/2+, 13/2+, and 15/2+ yrast states in the neutron-rich Cu67 nucleus were determined by using the in-beam fast-timing technique. The experimentally deduced E3 transition strength for the decay of the 9/2+ level to the 3/2- ground state indicates that the wave function of this level might contain a collective component arising from the coupling of the odd proton p3/2 with the 3- state in Ni66. Theoretical interpretations of the 9/2+ state are presented within the particle-vibration weak-coupling scheme involving the unpaired proton and the 3- state from Ni66 and within shell-model calculations with a Ni56 core using the jj44b residual interaction. The shell model also accounts reasonably well for the other measured electromagnetic transition probabilities.

  15. Considerations for sampling nuclear materials for SNM accounting measurements

    International Nuclear Information System (INIS)

    Brouns, R.J.; Roberts, F.P.; Upson, U.L.

    1978-01-01

    This report presents principles and guidelines for sampling nuclear materials to measure chemical and isotopic content of the material. Development of sampling plans and procedures that maintain the random and systematic errors of sampling within acceptable limits for SNM accounting purposes are emphasized

  16. A statistical examination of the practical problems of measurement in accountancy tanks

    International Nuclear Information System (INIS)

    Davies, W.; Good, P.T.; Hamlin, A.G.

    1979-01-01

    In the first part of the paper the general problems of measurement in large accountancy tanks are considered. The generalized tank is assumed to have an extended geometry for the avoidance of criticality, to be fitted with pneumatic level indicating devices and with temperature sensors, and to contain liquid to be accounted, such as that derived from irradiated fuel elements, which is sufficiently active to generate appreciable heat and also radiolytic gases. Possible uncertainties contributed to the final measurement of fissile material contained in or discharged from the tank by the effects of hydrostatic heads, temperature, radiolysis, surface tension, and drainage are considered in detail. The magnitude of these is established from practical data and the errors combined in order to estimate the best possible performance, which, under the specified conditions, appears to be about +-0.3% (1 sigma). The implications for the design of large accountancy tanks are considered, with particular reference to the design of accountancy tanks for future plants where the above precision may not be adequate. The second part of the paper considers practical approaches to the problem of ensuring that actual performance of the measuring system approaches the best possible as closely as possible. In particular, a system of operation in which the accountancy tank is utilized essentially as a fixed volume, with the measuring systems restricted to determining small variations from this nominal volume, offers considerable promise

  17. The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca

    2016-01-01

    This paper analyses the process that led the European Commission to the decision to develop European Public Sector Accounting Standards (EPSAS) for harmonizing public sector accounting practices within the European Union. The paper finds that there was limited scope in terms of stakeholder...... participation in the public consultation that served as a basis for the decision. In addition, the decision to adopt EPSAS for EU member states raises questions on the relationship between regional and global governance in the area of public sector accounting....

  18. Societal Factors Affecting Communication and Cooperation Between Industry and Accounting Education at Castleton State College.

    Science.gov (United States)

    O'Neil, Bryan L.

    The purpose of the practicum was to determine the societal factors existing in the accounting industry and accounting education, with the aim of integrating the changing regulations and environment of the industry into the classroom at Castleton State College (Vermont). A group of certified public accountants were surveyed by Likert scale to learn…

  19. Carbon accounting rules and guidelines for the United States Forest Sector

    Science.gov (United States)

    Richard A. Birdsey

    2006-01-01

    The United States Climate Change initiative includes improvements to the U.S. Department of Energy's Voluntary Greenhouse Gas Reporting Program. The program includes specific accounting rules and guidelines for reporting and registering forestry activities that reduce atmospheric CO2 by increasing carbon sequestration or reducing emissions....

  20. Problems of administration of ACCOUNTING OF QUALITY OF LANDs in system of state land of Ukraine

    Directory of Open Access Journals (Sweden)

    Tykhenko O.V.

    2016-08-01

    degradation. Standards of qualitative conditions of soils establishing in order to prevent their depletion and are used for monitoring the qualitative quality of conditions of soils. Standarts of quantative condition of soils are determining the level of pollution, optimal nutrient content, physical and chemical properties, etc.. Is necessary to use data of soil surveys and agrochemical certification of agricultural lands. The main problem of State Land Cadastre of Ukraine is the almost complete lack of information from the accounting of land quality. Filling the layer of "soil" in the Public Cadastral Map, according to the approved nomenclature list agro-industrial groups of soils, most likely does not correspond to the current state. It is connected with outdated information about the soils, because it was based on data from large-scale of soil surveys, which for several decades have not conducted. To fill the cadastral system by information about quantative condition of lands should be properly organized interaction between The State Service for Geodesy, Cartography and Cadastre and State organization «Institute of soil protection of Ukraine», other agencies on the rational use, land protection. This requires financing of measures from accounting of quality of lands not only from the state, but also adding of landowners and landusers, which using rented lands.

  1. Accounting for the speed shear in wind turbine power performance measurement

    Energy Technology Data Exchange (ETDEWEB)

    Wagner, R.

    2010-04-15

    The power curve of a wind turbine is the primary characteristic of the machine as it is the basis of the warranty for it power production. The current IEC standard for power performance measurement only requires the measurement of the wind speed at hub height and the air density to characterise the wind field in front of the turbine. However, with the growing size of the turbine rotors during the last years, the effect of the variations of the wind speed within the swept rotor area, and therefore of the power output, cannot be ignored any longer. Primary effects on the power performance are from the vertical wind shear and the turbulence intensity. The work presented in this thesis consists of the description and the investigation of a simple method to account for the wind speed shear in the power performance measurement. Ignoring this effect was shown to result in a power curve dependant on the shear condition, therefore on the season and the site. It was then proposed to use an equivalent wind speed accounting for the whole speed profile in front of the turbine. The method was first tested with aerodynamic simulations of a multi-megawatt wind turbine which demonstrated the decrease of the scatter in the power curve. A power curve defined in terms of this equivalent wind speed would be less dependant on the shear than the standard power curve. The equivalent wind speed method was then experimentally validated with lidar measurements. Two equivalent wind speed definitions were considered both resulting in the reduction of the scatter in the power curve. As a lidar wind profiler can measure the wind speed at several heights within the rotor span, the wind speed profile is described with more accuracy than with the power law model. The equivalent wind speed derived from measurements, including at least one measurement above hub height, resulted in a smaller scatter in the power curve than the equivalent wind speed derived from profiles extrapolated from measurements

  2. Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law

    OpenAIRE

    Vomáčková, Hana

    2011-01-01

    In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new measurement of assets, liabilities and net assets with an impact on the amount and structure of equity. It is a principal question as to whether the new measurement bases required by both commercial law and financial accounting are in principal identical. Pra...

  3. Accounting for covariate measurement error in a Cox model analysis of recurrence of depression.

    Science.gov (United States)

    Liu, K; Mazumdar, S; Stone, R A; Dew, M A; Houck, P R; Reynolds, C F

    2001-01-01

    When a covariate measured with error is used as a predictor in a survival analysis using the Cox model, the parameter estimate is usually biased. In clinical research, covariates measured without error such as treatment procedure or sex are often used in conjunction with a covariate measured with error. In a randomized clinical trial of two types of treatments, we account for the measurement error in the covariate, log-transformed total rapid eye movement (REM) activity counts, in a Cox model analysis of the time to recurrence of major depression in an elderly population. Regression calibration and two variants of a likelihood-based approach are used to account for measurement error. The likelihood-based approach is extended to account for the correlation between replicate measures of the covariate. Using the replicate data decreases the standard error of the parameter estimate for log(total REM) counts while maintaining the bias reduction of the estimate. We conclude that covariate measurement error and the correlation between replicates can affect results in a Cox model analysis and should be accounted for. In the depression data, these methods render comparable results that have less bias than the results when measurement error is ignored.

  4. 78 FR 13284 - Fisheries of the Caribbean, Gulf of Mexico, and South Atlantic; 2013 Accountability Measures for...

    Science.gov (United States)

    2013-02-27

    ... Accountability Measures for Gulf of Mexico Commercial Greater Amberjack AGENCY: National Marine Fisheries Service...; accountability measures. SUMMARY: NMFS implements accountability measures (AMs) for commercial greater amberjack... accountability. On November 13, 2012, NMFS published a final rule for Amendment 35 (77 FR 67574). That final rule...

  5. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Science.gov (United States)

    2010-10-01

    ... accounting standard for composition and measurement of pension cost. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition...

  6. Toward a Measure of Accountability in Nursing: A Three-Stage Validation Study.

    Science.gov (United States)

    Drach-Zahavy, Anat; Leonenko, Marina; Srulovici, Einav

    2018-06-04

    To develop and psychometrically evaluate a three-dimensional questionnaire suitable for evaluating personal and organizational accountability in nurses. Accountability is defined as a three-dimensional value, directing professionals to take responsibility for their decisions and actions, to be willing to explain them (transparency) and to be judged according to society's accepted values (answerability). Despite the relatively clear definition, measurement of accountability lags well behind. Existing self-report questionnaires do not fully capture the complexity of the concept; nor do they capture the different sources of accountability (e.g., personal accountability, organizational accountability). A three-stage measure development. Data were collected during 2015-2016. In Phase 1, an initial database of items (N = 74) was developed, based on literature review and qualitative study, establishing face and content validity. In Phase 2, the face, content, construct and criterion-related validity of the initial questionnaires (19 items for personal and organizational accountability questionnaire) was established with a sample of 229 nurses. In Phase 3, the final questionnaires (19 items each) were validated with a new sample of 329 nurses and established construct validity. The final version of the instruments comprised 19 items, suitable for assessing personal and organizational accountability. The questionnaire referred to the dimensions of responsibility, transparency and answerability. The findings established the instrument's content, construct and criterion-related validity, as well as good internal reliability. The questionnaire portrays accountability in nursing, by capturing nurses' subjective perceptions of accountability dimensions (responsibility, transparency, answerability), as demonstrated by personal and organizational values. This article is protected by copyright. All rights reserved. This article is protected by copyright. All rights reserved.

  7. The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

    Science.gov (United States)

    Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

    2011-01-01

    According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

  8. Seeing mental states: An experimental strategy for measuring the observability of other minds

    Science.gov (United States)

    Becchio, Cristina; Koul, Atesh; Ansuini, Caterina; Bertone, Cesare; Cavallo, Andrea

    2018-03-01

    Is it possible to perceive others' mental states? Are mental states visible in others' behavior? In contrast to the traditional view that mental states are hidden and not directly accessible to perception, in recent years a phenomenologically-motivated account of social cognition has emerged: direct social perception. However, despite numerous published articles that both defend and critique direct perception, researchers have made little progress in articulating the conditions under which direct perception of others' mental states is possible. This paper proposes an empirically anchored approach to the observability of others' mentality - not just in the weak sense of discussing relevant empirical evidence for and against the phenomenon of interest, but also, and more specifically, in the stronger sense of identifying an experimental strategy for measuring the observability of mental states and articulating the conditions under which mental states are observable. We conclude this article by reframing the problem of direct perception in terms of establishing a definable and measurable relationship between movement features and perceived mental states.

  9. 77 FR 32914 - Snapper-Grouper Fishery of the South Atlantic; 2012 Recreational Accountability Measure and...

    Science.gov (United States)

    2012-06-04

    ... Accountability Measure and Closure for South Atlantic Golden Tilefish AGENCY: National Marine Fisheries Service...; closure. SUMMARY: NMFS implements accountability measures (AMs) for the recreational sector of golden...

  10. 78 FR 30779 - Snapper-Grouper Fishery of the South Atlantic; 2013 Recreational Accountability Measure and...

    Science.gov (United States)

    2013-05-23

    ... Accountability Measure and Closure for South Atlantic Snowy Grouper AGENCY: National Marine Fisheries Service...; closure. SUMMARY: NMFS implements accountability measures (AMs) for the recreational sector of snowy...

  11. 78 FR 32995 - Snapper-Grouper Fishery of the South Atlantic; 2013 Recreational Accountability Measure and...

    Science.gov (United States)

    2013-06-03

    ... Accountability Measure and Closure for South Atlantic Golden Tilefish AGENCY: National Marine Fisheries Service...; closure. SUMMARY: NMFS implements accountability measures (AMs) for the recreational sector of golden...

  12. Financial accounting effects of tax aggressiveness: Contracting and measurement

    NARCIS (Netherlands)

    DeWaegenaere, A.M.B.; Sansing, R.C.; Wielhouwer, J.L.

    2015-01-01

    This study examines a setting in which a tax-reporting decision is delegated to a firm's tax manager. Using financial accounting measures of tax expense to evaluate the tax manager allows the firm to efficiently attain the level of tax avoidance it prefers, despite the fact that the consequences of

  13. Financial accounting effects of tax aggressiveness : Contracting and measurement

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Sansing, R.; Wielhouwer, J.L.

    This study examines a setting in which a tax-reporting decision is delegated to a firm's tax manager. Using financial accounting measures of tax expense to evaluate the tax manager allows the firm to efficiently attain the level of tax avoidance it prefers, despite the fact that the consequences of

  14. Determination of a cohesive law for delamination modelling - Accounting for variation in crack opening and stress state across the test specimen width

    DEFF Research Database (Denmark)

    Joki, R. K.; Grytten, F.; Hayman, Brian

    2016-01-01

    by differentiating the fracture resistance with respect to opening displacement at the initial location of the crack tip, measured at the specimen edge. 2) Extend the bridging law to a cohesive law by accounting for crack tip fracture energy. 3) Fine-tune the cohesive law through an iterative modelling approach so......The cohesive law for Mode I delamination in glass fibre Non-Crimped Fabric reinforced vinylester is determined for use in finite element models. The cohesive law is derived from a delamination test based on DCB specimens loaded with pure bending moments taking into account the presence of large...... that the changing state of stress and deformation across the width of the test specimen is taken into account. The changing state of stress and deformation across the specimen width is shown to be significant for small openings (small fracture process zone size). This will also be important for the initial part...

  15. Accounting for posttraumatic stress disorder symptom severity with pre- and posttrauma measures

    DEFF Research Database (Denmark)

    Ogle, Christin M.; Rubin, David C.; Siegler, Ilene C.

    2016-01-01

    Using data from a longitudinal study of community-dwelling older adults, we analyzed the most extensive set of known correlates of posttraumatic stress disorder (PTSD) symptoms obtained from a single sample to examine the measures’ independent and combined utility in accounting for PTSD symptom...... attachment and factors related to the current trauma memory, such as self-rated severity, event centrality, frequency of involuntary recall, and physical reactions to the memory, accounted for symptom severity better than did measures of pretrauma factors. In an analysis restricted to prospective measures...... severity. Fifteen measures identified as PTSD risk factors in published meta-analyses as well as 12 theoretically and empirically supported individual difference and health-related measures were included in our analysis. Individual difference measures assessed after the trauma, including insecure...

  16. International target values 2010 for achievable measurement uncertainties in nuclear material accountancy

    Energy Technology Data Exchange (ETDEWEB)

    Dias, Fabio C., E-mail: fabio@ird.gov.b [Comissao Nacional de Energia Nuclear (CNEN), Rio de Janeiro, RJ (Brazil); Almeida, Silvio G. de; Renha Junior, Geraldo, E-mail: silvio@abacc.org.b, E-mail: grenha@abacc.org.b [Agencia Brasileiro-Argentina de Contabilidade e Controle de Materiais Nucleares (ABACC), Rio de Janeiro, RJ (Brazil)

    2011-07-01

    The International Target Values (ITVs) are reasonable uncertainty estimates that can be used in judging the reliability of measurement techniques applied to industrial nuclear and fissile materials subject to accountancy and/or safeguards verification. In the absence of relevant experimental estimates, ITVs can also be used to select measurement techniques and calculate sample population during the planning phase of verification activities. It is important to note that ITVs represent estimates of the 'state-of-the-practice', which should be achievable under routine measurement conditions affecting both facility operators and safeguards inspectors, not only in the field, but also in laboratory. Tabulated values cover measurement methods used for the determination of volume or mass of the nuclear material, for its elemental and isotopic assays, and for its sampling. The 2010 edition represents the sixth revision of the International Target Values (ITVs), issued by the International Atomic Energy Agency (IAEA) as a Safeguards Technical Report (STR-368). The first version was released as 'Target Values' in 1979 by the Working Group on Techniques and Standards for Destructive Analysis (WGDA) of the European Safeguards Research and Development Association (ESARDA) and focused on destructive analytical methods. In the latest 2010 revision, international standards in estimating and expressing uncertainties have been considered while maintaining a format that allows comparison with the previous editions of the ITVs. Those standards have been usually applied in QC/QA programmes, as well as qualification of methods, techniques and instruments. Representatives of the Brazilian Nuclear Energy Commission (CNEN) and the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials (ABACC) participated in previous Consultants Group Meetings since the one convened to establish the first list of ITVs released in 1993 and in subsequent revisions

  17. International target values 2010 for achievable measurement uncertainties in nuclear material accountancy

    International Nuclear Information System (INIS)

    Dias, Fabio C.; Almeida, Silvio G. de; Renha Junior, Geraldo

    2011-01-01

    The International Target Values (ITVs) are reasonable uncertainty estimates that can be used in judging the reliability of measurement techniques applied to industrial nuclear and fissile materials subject to accountancy and/or safeguards verification. In the absence of relevant experimental estimates, ITVs can also be used to select measurement techniques and calculate sample population during the planning phase of verification activities. It is important to note that ITVs represent estimates of the 'state-of-the-practice', which should be achievable under routine measurement conditions affecting both facility operators and safeguards inspectors, not only in the field, but also in laboratory. Tabulated values cover measurement methods used for the determination of volume or mass of the nuclear material, for its elemental and isotopic assays, and for its sampling. The 2010 edition represents the sixth revision of the International Target Values (ITVs), issued by the International Atomic Energy Agency (IAEA) as a Safeguards Technical Report (STR-368). The first version was released as 'Target Values' in 1979 by the Working Group on Techniques and Standards for Destructive Analysis (WGDA) of the European Safeguards Research and Development Association (ESARDA) and focused on destructive analytical methods. In the latest 2010 revision, international standards in estimating and expressing uncertainties have been considered while maintaining a format that allows comparison with the previous editions of the ITVs. Those standards have been usually applied in QC/QA programmes, as well as qualification of methods, techniques and instruments. Representatives of the Brazilian Nuclear Energy Commission (CNEN) and the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials (ABACC) participated in previous Consultants Group Meetings since the one convened to establish the first list of ITVs released in 1993 and in subsequent revisions, including the latest one

  18. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  19. Accounting for the speed shear in wind turbine power performance measurement

    DEFF Research Database (Denmark)

    Wagner, Rozenn

    the vertical wind shear and the turbulence intensity. The work presented in this thesis consists of the description and the investigation of a simple method to account for the wind speed shear in the power performance measurement. Ignoring this effect was shown to result in a power curve dependant on the shear...... for turbulence intensity suggested by Albers. The second method was found to be more suitable for normalising the power curve for the turbulence intensity. Using the equivalent wind speed accounting for the wind shear in the power performance measurement was shown to result in a more repeatable power curve than......The power curve of a wind turbine is the primary characteristic of the machine as it is the basis of the warranty for it power production. The current IEC standard for power performance measurement only requires the measurement of the wind speed at hub height and the air density to characterise...

  20. Adapting Accountability Systems to the Limitations of Educational Measurement

    Science.gov (United States)

    Kane, Michael

    2015-01-01

    Michael Kane writes in this article that he is in more or less complete agreement with Professor Koretz's characterization of the problem outlined in the paper published in this issue of "Measurement." Kane agrees that current testing practices are not adequate for test-based accountability (TBA) systems, but he writes that he is far…

  1. Advancement of the state system of accounting for mainframe to personal computer (PC) technology

    International Nuclear Information System (INIS)

    Proco, G.; Nardi, J.

    1999-01-01

    The advancement of the U.S. government's state system of accounting from a mainframe computer to a personal computer (PC) had been successfully completed. The accounting system, from 1965 until 1995 a mainframe application, was replaced in September 1995 by an accounting system employing local area network (LAN) capabilities and other state-of-the-art characteristics. The system is called the Nuclear Materials Management and Safeguards System (NMMSS), tracking nuclear material activities and providing accounting reports for a variety of government and private users. The uses of the system include not only the tracking of nuclear materials for international and domestic safeguards purposes but also serving to facilitate the government's resource management purposes as well. The system was converted to PC hardware and fourth generation software to improve upon the mainframe system. The change was motivated by the desire to have a system amenable to frequent modifications, to improve upon services to users and to reduce increasing operating costs. Based on two years of operating the new system, it is clear that these objectives were met. Future changes to the system are inevitable and the national system of accounting for nuclear materials has the technology base to meet the challenges with proven capability. (author)

  2. Local government financial autonomy in Nigeria: The State Joint Local Government Account

    Directory of Open Access Journals (Sweden)

    Jude Okafor

    2010-07-01

    Full Text Available This paper addresses the statutory financial relations and financial autonomy of local government in Nigeria, and the freedom of local government to generate revenue from its assigned sources without external interference. It focuses particularly on a financial instrument called the State Joint Local Government Account (SJLGA and how its operations have positively or negatively affected the financial autonomy of local government councils and the inter-relations between state and local government in Nigeria.

  3. Proximal sensing for soil carbon accounting

    Science.gov (United States)

    England, Jacqueline R.; Viscarra Rossel, Raphael A.

    2018-05-01

    Maintaining or increasing soil organic carbon (C) is vital for securing food production and for mitigating greenhouse gas (GHG) emissions, climate change, and land degradation. Some land management practices in cropping, grazing, horticultural, and mixed farming systems can be used to increase organic C in soil, but to assess their effectiveness, we need accurate and cost-efficient methods for measuring and monitoring the change. To determine the stock of organic C in soil, one requires measurements of soil organic C concentration, bulk density, and gravel content, but using conventional laboratory-based analytical methods is expensive. Our aim here is to review the current state of proximal sensing for the development of new soil C accounting methods for emissions reporting and in emissions reduction schemes. We evaluated sensing techniques in terms of their rapidity, cost, accuracy, safety, readiness, and their state of development. The most suitable method for measuring soil organic C concentrations appears to be visible-near-infrared (vis-NIR) spectroscopy and, for bulk density, active gamma-ray attenuation. Sensors for measuring gravel have not been developed, but an interim solution with rapid wet sieving and automated measurement appears useful. Field-deployable, multi-sensor systems are needed for cost-efficient soil C accounting. Proximal sensing can be used for soil organic C accounting, but the methods need to be standardized and procedural guidelines need to be developed to ensure proficient measurement and accurate reporting and verification. These are particularly important if the schemes use financial incentives for landholders to adopt management practices to sequester soil organic C. We list and discuss requirements for developing new soil C accounting methods based on proximal sensing, including requirements for recording, verification, and auditing.

  4. Evaluation of Romblon State University’s Adopt-a-Reviewee Project for Certified Public Accountant Licensure Examination

    Directory of Open Access Journals (Sweden)

    Sherryll M. Fetalvero

    2018-02-01

    Full Text Available This study is part of a bigger evaluation research about the Adopt-a-Reviewee Project for Certified Public Accountant Licensure Examination (ADOPT of the College of Business and Accountancy of Romblon State University. The project was assessed using Stufflebeam’s Context, Input, Process and Product (CIPP evaluation model. This paper however, focuses only on CIPP’s product evaluation component which is essential in making decisions as to the continuation or abortion of the project. A mixed method research was employed in gathering information from 16 beneficiaries and their respective families using two parallel forms of validated evaluation questionnaire complemented with interviews. These data were triangulated in a focus group composed of beneficiaries, benefactors, administrative officials, college dean and accounting teachers. To determine the effect of ADOPT on RSU’s passing performance in the CPA Licensure Examination (CPALE, a series of comparative tests was done. Results reveal that ADOPT is an effective intervention in improving RSU’s performance in CPALE as well as the socio- economic condition and well-being of the beneficiaries and their families. Workable measures are advanced in order to sustain the project despite challenges in fund sourcing and generation.

  5. Role of measurements in material control and accountability (abstract)

    International Nuclear Information System (INIS)

    Mahmud, T.

    2011-01-01

    Analytical techniques are widely used for verification and accountancy of nuclear materials. Nuclear Material (NM) inventories are based on sampling followed by Destructive Analysis. Destructive Analyses range from traditional chemical techniques to recent implementations of radiometric methods. These techniques are performed to quantify the amount of nuclear material (elemental assay and isotopic composition) present in a specific item, container, or in some cases facility and resolving shipper-receiver differences. Analytical techniques used for the MC and A of nuclear material normally require more attention than that for process control because the largest contribution to Material Unaccounted For is in measurement uncertainty. Therefore analytical techniques selected for material control and accountability are highly precise and they comply with accepted 'International Target Values 2010'. (author)

  6. Measurement and the Professions: Lessons from Accounting, Law, and Medicine.

    Science.gov (United States)

    Nowakowski, Jeri; And Others

    1983-01-01

    This detailed analysis of the role of measurement across the three professions of law, medicine, and accounting offers insights into entry-level and performance barriers in occupations that rely on certification, licensing, and regulation to influence performance, ethics, and training. (Author/PN)

  7. Optimal measurement uncertainties for materials accounting in a fast breeder reactor spent-fuel reprocessing plant

    International Nuclear Information System (INIS)

    Dayem, H.A.; Kern, E.A.; Markin, J.T.

    1982-01-01

    Optimization techniques are used to calculate measurement uncertainties for materials accountability instruments in a fast breeder reactor spent-fuel reprocessing plant. Optimal measurement uncertainties are calculated so that performance goals for detecting materials loss are achieved while minimizing the total instrument development cost. Improved materials accounting in the chemical separations process (111 kg Pu/day) to meet 8-kg plutonium abrupt (1 day) and 40-kg plutonium protracted (6 months) loss-detection goals requires: process tank volume and concentration measurements having precisions less than or equal to 1%; accountability and plutonium sample tank volume measurements having precisions less than or equal to 0.3%, short-term correlated errors less than or equal to 0.04%, and long-term correlated errors less than or equal to 0.04%; and accountability and plutonium sample tank concentration measurements having precisions less than or equal to 0.4%, short-term correlated errors less than or equal to 0.1%, and long-term correlated errors less than or equal to 0.05%

  8. Final state effects in neutron Compton scattering measurements

    International Nuclear Information System (INIS)

    Fielding, A.L.

    1997-10-01

    The single atom momentum distributions of condensed matter systems can be derived using the technique of neutron Compton scattering (NCS). The electron Volt spectrometer (eVS) which is situated at the world's most intense pulsed neutron spallation source, ISIS, has been configured to perform NCS measurements. Interpretation of NCS data requires the use of the impulse approximation, however even at the high energy and momentum transfers obtainable on the eVS deviations from the impulse approximation occur. These deviations are generally known as final state effects (FSE) which manifest themselves as an asymmetry in the measured momentum distribution. The aim of the work reported in this thesis is to demonstrate how final state effects can be accounted for in a simple way using the expansion method described by Sears. An advantage of the Sears method is that the first asymmetric term in the expansion is proportional to the mean Laplacian of the potential, 2 V>, thus giving access to further information on the single atom potential. The Sears expansion has been incorporated into data analysis routines and applied to measured data on three systems that were chosen to represent the systems that are regularly investigated using the eVS. Measurements have been carried out on the deuteron in ZrD 2 , a light atom in a heavy lattice, beryllium, a polycrystalline solid and pyrolytic graphite, an aligned crystalline sample with an anisotropic momentum distribution. The study shows how the new analysis method gives more reliable values for the mean kinetic energy k >, which can be derived from the measured momentum distribution. A comparison of measured data with simulated data calculated within the harmonic approximation reveals how 2 V> can be a sensitive probe of anharmonicity of the interatomic potential. An anisotropy in the derived k > and 2 V> of pyrolytic graphite has been measured indicating the dependence of final state effects on bonding strength. The derived 2 V

  9. Accounting for External Turbulence of Logistics Organizations via Performance Measurement Systems

    DEFF Research Database (Denmark)

    Bühler, Andreas; Wallenburg, Carl Marcus; Wieland, Andreas

    2016-01-01

    Purpose: This paper aims to investigate the role of upper management in designing performance measurement systems (PMS) that account for external turbulence of the organization and to show how this PMS design for turbulence impacts organizational resilience and distribution service performance....... Design/methodology/approach: Hypotheses are developed by integrating management accounting and strategic management perspectives into supply chain management and subsequently tested based on data from 431 logistics organizations (i.e. both logistics companies and internal logistics departments...

  10. Parents' Experiences as Predictors of State Accountability Measures of Schools' Facilitation of Parent Involvement

    Science.gov (United States)

    Elbaum, Batya; Blatz, Erin T.; Rodriguez, Raymond J.

    2016-01-01

    The aim of this study was to ascertain which dimensions of parents' experiences with schools are most strongly associated with parents' perceptions that schools are or are not facilitating parent involvement as mandated by the federal accountability system under the Individuals With Disabilities Education Act (IDEA). Participants were 92 parents…

  11. 77 FR 74119 - Snapper-Grouper Fishery of the South Atlantic; 2012 Commercial Accountability Measure and Closure...

    Science.gov (United States)

    2012-12-13

    ... Accountability Measure and Closure for South Atlantic Snowy Grouper AGENCY: National Marine Fisheries Service...; closure. SUMMARY: NMFS implements accountability measures (AMs) for the commercial sector for snowy...

  12. A Literature Review on the Determinants of Accounting Quality

    OpenAIRE

    DEMİREL ARICI, Nuray; KARĞIN, Mahmut

    2017-01-01

    Since accounting quality contains conceptually more than one dimension and measure, it is difficult to be stated with only one definition. However, International Accounting Standards Board (IASB) dealt with the concept from a utilitarian approach. In other words, if accounting provides useful information to users in their decision making process, then it is well-qualified. Qualitative characteristics that are useful in terms of accounting information need to be addressed in Conceptual Framewo...

  13. State system of accounting for and control of nuclear materials and Protocol Additional in the Slovak Republic

    International Nuclear Information System (INIS)

    Bencova, A.

    2001-01-01

    Full text: The State System of Accounting for and Control of Nuclear Materials (SSAC) which is established in the Slovak Republic was developed by the former Czechoslovak Atomic Energy Commission and after splitting of the Czechoslovak Republic in 1993 it has been fully accepted by the regulatory authority of the Slovak Republic. This system is based on requirements of the safeguards agreement between the government of the Czechoslovak Republic and the IAEA (which has been accepted by the government of the Slovak Republic), known as INFCIRC/173. The agreement is conforming to INFCIRC/153 i. e. it is reflecting requirements of the Treaty on the Non - Proliferation of Nuclear Weapons (NPT) which was signed by the government of the Czechoslovak Socialist Republic on 01. 07. 1968 and in March 1993 was accepted by the government of the Slovak Republic. The SSAC in the Slovak Republic has national and international objectives. Organisational and functional elements of the SSAC in the Slovak Republic can be addressed in the following six major areas: a) Authority and Responsibility; b) Laws, Regulations and Other Measures; c) SSAC Information System; d) Establishment of Requirements for Nuclear Materials Accounting and Control; e) Ensuring Compliance; f) Technical Support. Legal Basis for the IAEA inspection activities is an Agreement between the government of the Slovak Republic and the IAEA (INFCIRC/173). The Agreement is supplemented by the Subsidiary Arrangement (SA), which contains in the general part the requirements on accountancy documentation, reports and inspections. The Facility Attachment is a part of SA, which contains information specific for individual MBA, mainly: a brief description of the facility, its purpose, nominal capacity, geographic location, the name and address; location and flow of nuclear materials, a description of features of the facility relating to material accountancy, containment and surveillance; a description of the existing and

  14. Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

    OpenAIRE

    Antonio Gonçalves Oliveira; Hilda Alberton Carvalho; Dayanne Paretti Corrêa

    2013-01-01

    In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the developmen...

  15. Applications of bulk measurement techniques for the near-real-time accounting system at the BNFP

    International Nuclear Information System (INIS)

    Ellis, J.H.

    1981-11-01

    Nuclear materials accountancy at the Barnwell Nuclear Fuel Plant (BNFP) is based primarily on bulk measurement of aqueous solutions containing uranium, plutonium, and fission products. Since 1973, Allied-General Nuclear Services (AGNS) has been adapting volume measurement and measurement control techniques at the various key measurement points within the plant. Starting in 1977, AGNS has been incorporating these measurement activities into a computerized nuclear materials control and accounting system (CNMCAS). This paper presents the major features of the measurement systems and describes the results of plant-scale testing of the system using unirradiated natural uranium. The results of these tests indicate that total uncertainties of about 0.2% of throughput (2 sigma level) can be achieved for conventional accounting and about 2.0% of hold-up can be achieved for in-process inventory estimates. These results are based on measurement of almost 500 MTU of throughput over 130 operating days

  16. STUDY ON STATE SYSTEMS OF ACCOUNTING AND CONTROL OF NUCLEAR MATERIALS IN SOME COUNTRIES

    International Nuclear Information System (INIS)

    ZIDAN, W.I.; EL-GAMMAL, W.A.

    2008-01-01

    All Safeguards agreements between the International Atomic Energy Agency (IAEA) and its Member States require the State to establish and maintain a system of accounting for and control of nuclear material subject to safeguards (SSAC) in order to keep track on nuclear materials subject to such agreements. SSACs implementation in 34 IAEA member States varying in their size of nuclear activities, international treaties and nuclear power plants ownership were studied. The study is oriented to state legal framework, SSAC authority, dependency, objectives and functions

  17. Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

    Science.gov (United States)

    Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

    This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

  18. 78 FR 52125 - Main Hawaiian Islands Deep 7 Bottomfish Annual Catch Limits and Accountability Measures for 2013-14

    Science.gov (United States)

    2013-08-22

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

  19. Measuring the Academic Self-Efficacy of First-Year Accounting Students

    Science.gov (United States)

    Byrne, Marann; Flood, Barbara; Griffin, Julie

    2014-01-01

    This study measured the levels of academic self-efficacy of first-year accounting students. It also investigated whether there were any gender differences and the extent to which efficacy levels explained variation in academic performance. Overall the analysis revealed that many students lacked the confidence to participate fully in the academic…

  20. Error evaluation method for material accountancy measurement. Evaluation of random and systematic errors based on material accountancy data

    International Nuclear Information System (INIS)

    Nidaira, Kazuo

    2008-01-01

    International Target Values (ITV) shows random and systematic measurement uncertainty components as a reference for routinely achievable measurement quality in the accountancy measurement. The measurement uncertainty, called error henceforth, needs to be periodically evaluated and checked against ITV for consistency as the error varies according to measurement methods, instruments, operators, certified reference samples, frequency of calibration, and so on. In the paper an error evaluation method was developed with focuses on (1) Specifying clearly error calculation model, (2) Getting always positive random and systematic error variances, (3) Obtaining probability density distribution of an error variance and (4) Confirming the evaluation method by simulation. In addition the method was demonstrated by applying real data. (author)

  1. Unemployment, labour slack and labour market accounting. Theory, measurement and policy

    NARCIS (Netherlands)

    Neubourg, Christiaan Rita Jan de

    1987-01-01

    This study investigates how our understanding of unemployment and the utilisation of labour resources can be refined by the application of a system of labour market accounts and a new measure of labour slack. ... Zie: Summary

  2. Measuring persistence to hormonal therapy in patients with breast cancer: accounting for temporary treatment discontinuation.

    Science.gov (United States)

    Huiart, Laetitia; Ferdynus, Cyril; Dell'Aniello, Sophie; Bakiri, Naciba; Giorgi, Roch; Suissa, Samy

    2014-08-01

    Several studies have been conducted to estimate persistence to hormonal therapy among women with breast cancer (BC). Most studies focus on first treatment discontinuation. Patients, however, can have numerous periods of treatment discontinuation or treatment exposure. Our objective is to estimate persistence to tamoxifen in patients with BC while accounting for temporary treatment discontinuations and this by using multi-state (MS) models. A cohort of 10,806 women with BC having received at least one prescription of tamoxifen between 1998 and 2008 was constituted from the UK General Practice Research Database. We fitted a semi-Markov model with three states to estimate the probability of being off treatment over a 5-year period while accounting for temporary treatment discontinuations (transition between on treatment and off treatment) and competing risks (recurrence of BC or death). Non-persistence, as estimated from the MS model, ranged from 12.1% (95% confidence interval [95%CI]: 9.2-15.1) at 1 year to 14.9% (95%CI: 11.7-18.1) at 5 years. Estimations of non-persistence based on the Kaplan-Meier model were higher, i.e., 29.3% (95%CI: 28.1-30.6) at 5 years, as well as those obtained from a competing risk model, i.e., 24.0% (95%CI: 22.9-25.1). Most temporary discontinuations (94.7%) lasted less than 6 months. Temporary treatment discontinuations are frequent and should be accounted for when measuring adherence to treatment. MS models can provide a useful framework for this sort of analysis insofar as they help describe patients' complex behavior. This may help tailor interventions that improve persistence to hormonal therapy among women with BC. Copyright © 2014 John Wiley & Sons, Ltd.

  3. Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value

    OpenAIRE

    Victor Munteanu; Marilena Zuca

    2015-01-01

    The transition from historical cost to fair value represents an option with major implications in accounting, because it is a complex process that requires tuning to today’s trends of national and global economy. We can state that with all the advantages of using historical cost it has its limitations and it is” getting old”. That doesn’t mean that will be abandoned but substituted when it is needed with another value. At present, the lack of historical value is inconceivable; many practit...

  4. Distinctive research patterns on public sector performance measurement of public administration and accounting disciplines

    NARCIS (Netherlands)

    van Helden, G. Jan; Johnsen, Age; Vakkuri, Jarmo

    2008-01-01

    This article explores distinctive research patterns of public administration and accounting disciplines concerning public sector performance measurement (PSPM). Our review shows that accounting researchers from Europe investigate reasons for limited PM use and factors explaining a rational or

  5. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

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

  6. Grid accounting service: state and future development

    International Nuclear Information System (INIS)

    Levshina, T; Sehgal, C; Bockelman, B; Weitzel, D; Guru, A

    2014-01-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  7. Grid accounting service: state and future development

    Science.gov (United States)

    Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

    2014-06-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  8. Wealth and the Accounting Period in the Measurement of Means. The Measure of Poverty, Technical Paper VI.

    Science.gov (United States)

    Steuerle, Eugene; McClung, Nelson

    This technical study is concerned with both the statistical and policy effects of alternative definitions of poverty which result when the definition of means is altered by varying the time period (accounting period) over which income is measured or by including in the measure of means not only realized income, but also unrealized income and…

  9. Using Chronic Absence in a Multi-Metric Accountability System. Policy Memo 16-1

    Science.gov (United States)

    Hough, Heather

    2016-01-01

    With the passage of the Every Student Succeeds Act (ESSA) of 2015, California must integrate additional measures of student and school performance into the state-wide accountability system. To support the conversation as policymakers consider if/how to include chronic absenteeism data in the state's accountability system, PACE has conducted an…

  10. US national material control and accounting system

    International Nuclear Information System (INIS)

    Smith, C.N.

    1984-01-01

    The State System of Accounting and Control (SSAC) for fuel cycle facilities in the licensed, commercial sector of the US nuclear community, and details of the material control and accounting measures dealing with the national safeguards program are discussed. The concept and role of the Fundamental Nuclear Material Control (FNMC) Plan is discussed. Also, the relationship between the national safeguards program and the international safeguards program of the US SSAC are described

  11. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  12. ANALYSIS OF THE CONCEPT OF THE PRINCIPLES GENERALLY ACCEPTED ACCOUNTING OF UNITED STATES OF AMERICA (FASB RULES)

    OpenAIRE

    Vílchez Olivares, Percy Antonio

    2014-01-01

    The Framework for the preparation and presentation of financial statements is a statement that directs and informs the accounting principles generally accepted in the United States (U.S. GAAP), which in turn is valid in our country, on the application to determine the accounting principles generally accepted in Peru, in its supplementary nature as established by Resolution No. 013-98 Accounting Standards Council, an organ of the Public Accounts of the Nation. The Framework is the backbone of ...

  13. The politics of accountability for school curriculum: An Australian case study

    Science.gov (United States)

    Smithson, Alan

    1987-03-01

    This normative-descriptive case study of accountability for state school curriculum in South Australia has the following objectives. First, to seek to draw a distinction between accountability and responsibility: terms which have been confused by two South Australian Directors-General of Education (position akin to C.E.O. in the U.K. and Superintendent in the U.S.A.) with important consequences. Second, to present a model of accountability for state school curriculum, by which accountability for such curriculum may be judged democratic or non-democratic, and against which accountability for curriculum in South Australian state schools will be gauged. Third, to show that whilst the South Australian school system exhibits a large measure of bureaucratic or technocratic accountability for curriculum, there is no effective democratic accountability for curriculum, and to indicate a remedy for this situation. Finally, to point out the wider significance of the South Australian case study, and suggest that democracies currently re-structuring their educational systems would do well to keep the need for democratic accountability foremost in mind.

  14. Corporate Governance and Accounting Conservatism in China

    Directory of Open Access Journals (Sweden)

    Donglin Xia

    2009-12-01

    Full Text Available A principal-agent relationship exists among creditors, shareholders and management, and information asymmetry among them leads to asymmetric loss functions, which induces conservative accounting. This paper investigates the determinants of accounting conservatism using accrual-based measures and data from 2001 to 2006 in China. We find that a higher degree of leverage, lower level of control of ultimate shareholders and lower level of management ownership lead to more conservative financial reporting. We also find that political concerns and pressures among state-owned enterprises are greater than those among non-state owned enterprises, which leads to more conservative financial reporting among the former. However, a decrease in such concerns leads to a decrease in accounting conservatism. Overall, we find that among the determinants of conservatism in China, debt is the most important, followed by ownership, and that board has little influence.

  15. Component state-based integrated importance measure for multi-state systems

    International Nuclear Information System (INIS)

    Si, Shubin; Levitin, Gregory; Dui, Hongyan; Sun, Shudong

    2013-01-01

    Importance measures in reliability engineering are used to identify weak components and/or states in contributing to the reliable functioning of a system. Traditionally, importance measures do not consider the possible effect of groups of transition rates among different component states, which, however, has great effect on the component probability distribution and should therefore be taken into consideration. This paper extends the integrated importance measure (IIM) to estimate the effect of a component residing at certain states on the performance of the entire multi-state systems. This generalization of IIM describes in which state it is most worthy to keep the component to provide the desired level of system performance, and which component is the most important to keep in some state and above for improving the performance of the system. An application to an oil transportation system is presented to illustrate the use of the suggested importance measure

  16. 76 FR 61284 - Accountability Measures and Reduced Season for the South Atlantic Recreational Sector of Golden...

    Science.gov (United States)

    2011-10-04

    ... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 622 [Docket No. 0907271173-0629-03] RIN 0648-XA701 Accountability Measures and Reduced Season for the South Atlantic.... SUMMARY: NMFS implements accountability measures (AMs) for the recreational sector of golden tilefish in...

  17. Capital Account Policy in South Korea: The Informal Residues of the Developmental State

    Directory of Open Access Journals (Sweden)

    Ralf J. Leiteritz

    2015-04-01

    Full Text Available This paper analyzes the political dynamics of capital account policy in South Korea. The first part is devoted to the historical evolution of capital account policy from the 1960s to the present day. It highlights the path of substantial financial opening that began in the early 1990s with two distinct waves of capital account liberalization before and after the Asian financial crisis of 1997-1998. The second part of the paper aims to detect the political origins of why capital account liberalization has not been complete and sustained. It locates them at the level of domestic informal institutions: first, the ideational legacy of the previous developmental state model – economic nationalism – that was predicated upon substantial barriers to international capital movements. Second, the political power of the export-oriented sector, namely of large conglomerates, that prefer exchange-rate stability and thus restrictions on capital inflows. This paper offers a heuristic argument based on a single case study which needs to be subjected to further empirical testing.

  18. 77 FR 71448 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2012-11-30

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... types of accounting and auditing relief for Federal onshore or Outer Continental Shelf lease production... auditing requirements. States make an annual determination of whether or not to allow relief. Two options...

  19. 76 FR 76757 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2011-12-08

    ... DEPARTMENT OF THE INTERIOR Office of Natural Resources Revenue [Docket No. ONRR-2011-0002] States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... published September 13, 2004 (69 FR 55076), provide two types of accounting and auditing relief for Federal...

  20. Transportation Satellite Accounts : A New Way of Measuring Transportation Services in America

    Science.gov (United States)

    2011-01-01

    Transportation Satellite Accounts (TSA), produced by the Bureau of Economic Analysis and the Bureau of Transportation Statistics, provides measures of national transportation output. TSA includes both in-house and for-hire transportation services. Fo...

  1. Financial Accounting Constitution or its Referential Matrix

    Directory of Open Access Journals (Sweden)

    Niculae Feleaga

    2006-07-01

    Full Text Available Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives. These objectives are fundamental for the theoretical framework. At the second level, we find the accounting information characteristics and explicit mentions about the headings of financial statements. The mentioned characteristics of accounting information represent the basic issues for ensuring its utility. The headings represent the main categories of elements disclosed in the financial statements, like assets and liabilities – these two elements’ definitions brought radical changes both in the accounting thinking and practices. Overall, the second level’s components represent the basis for building the practice directives as a matter of recognition (identification and measurement (evaluation. Inside the third level, the recognition and measurement directives are being detailed, which will be further used by the accounting specialist in order to identify and apply the accounting standards. These two directives enclose postulates, principles and restrictions. Such specifications prove to be useful whenever precise answers must be given to relative financial information issues. Usually, it is accepted that the theoretical framework, also called the accounting framework is the standard-setting, metaphorically speaking is actually the constitution of financial accounting, or in other words, its reference matrix.

  2. Increasing Charter School Accountability through Interventions and Closures: A Guide For State Policymakers

    Science.gov (United States)

    Gustafson, Joey; Keller, Eric; LaVallee, Robert E.; Stewart, Nichole H.

    2010-01-01

    A basic premise of charter school reform in public education is offering more autonomy in the use of funds and the design of curriculum in exchange for greater accountability in academic and financial outcomes. This premise poses a significant policy challenge for state policymakers to establish an appropriate level of regulation; charter schools…

  3. Ordering states with various coherence measures

    Science.gov (United States)

    Yang, Long-Mei; Chen, Bin; Fei, Shao-Ming; Wang, Zhi-Xi

    2018-04-01

    Quantum coherence is one of the most significant theories in quantum physics. Ordering states with various coherence measures is an intriguing task in quantification theory of coherence. In this paper, we study this problem by use of four important coherence measures—the l_1 norm of coherence, the relative entropy of coherence, the geometric measure of coherence and the modified trace distance measure of coherence. We show that each pair of these measures give a different ordering of qudit states when d≥3. However, for single-qubit states, the l_1 norm of coherence and the geometric coherence provide the same ordering. We also show that the relative entropy of coherence and the geometric coherence give a different ordering for single-qubit states. Then we partially answer the open question proposed in Liu et al. (Quantum Inf Process 15:4189, 2016) whether all the coherence measures give a different ordering of states.

  4. When accounting was economics

    Directory of Open Access Journals (Sweden)

    Mieczysław Dobija

    2015-04-01

    Full Text Available The presented considerations and reflections aim to search for the beginning of accounting in terms of both ideas and procedures that make up a system that is operative in practice. The thesis that the economic calculus and procedures forming an accounting system have existed since the beginnings of civilization seems to be sufficiently justified. It should, however, be recognized that there was an initial activation period of civilization processes. Research has led to the conclusion that it was accounting for labor, not capital, that served communities from their beginnings. However, on the basis of theory, labor and capital are two related categories and both lead to double-entry, which is a characteristic feature of accounting. In the days before the creation of writing, tokens were used for thousands of years for recording and accounting purposes, being a useful tool in maintaining balance in the socio-economic system. The development of city-states and the emergence of writing techniques have improved the system by replacing token records on clay tablets. The dominance of labor accounting continued until the eleventh century BC, to the dark ages. Contemporary accounting, although geared more to the measurement of capital and its changes in the economic processes, still continues to operate according to the old paradigm and is focused on inputs in their historical cost perspective.

  5. Conversion of the US State System of Accountancy to be Year 2000 compliant

    International Nuclear Information System (INIS)

    Proco, G.; Brown, S.

    1999-01-01

    The Nuclear Materials Management and Safeguards System (NMMSS) is the US government's state system of accountancy, maintaining current and historical data on the possession, use and transfer of nuclear material. The system is an important tool in maintaining and monitoring accounting data for nuclear materials inventory and transactions and reporting under the US Atomic Energy Act of 1954, as amended, the safeguards agreement between the US and the International Atomic Energy Agency and agreements for cooperation between the US and its international partners for peaceful uses of atomic energy. Accounting information is provided to the system by nuclear facilities under the reporting requirements issued by relevant US government entities: the Department of Energy (DOE) and the Nuclear Regulatory Commission (NRC). The NMMSS is operated for the DOE and the NRC by NAC International, Norcross, Georgia. The state system of accountancy was identified by the US government as a 'mission essential' system, an accounting system considered essential to government missions. As such, the system is held to a high standard of reliability. This system was identified in 1996 by the DOE as a system that should be made Year 2000 compliant at an early date - by March 1999. Very detailed planning for system conversion was necessary including: risk and vulnerability assessments, a comprehensive test plan and a contingency plan to be followed in case the conversion was not completed on time. Actual compliance was accomplished well in advance of March 1999. The conversion was complete, tested and capable of receiving data in the revised format in July 1998. All date fields in the data base are now eight characters, with the year reported in four characters. All incoming data that is only six characters is modified through software into an eight-character format by a default provision in the system. Also, output reports now contain eight-character date fields. If any of the systems that

  6. International Accounting Convergence in the Field of Fair Value Measurement

    Directory of Open Access Journals (Sweden)

    Diana Cozma Ighian

    2015-09-01

    Full Text Available The investors’ desire for high-quality, internationally comparable financial information that is useful for decision-making in increasingly global capital markets imposed an international convergence, the ultimate goal of which is a single set of international accounting standards that companies worldwide would use for both domestic and cross-border financial reporting. The guidance, set out in IFRS 13 Fair Value Measurement and the update to Topic 820 (formerly referred to as SFAS 157, completes a major project of the boards’ joint work to improve IFRSs and US GAAP and to bring about their convergence. This article describes the controversial history of fair value measurement and the main novelties in the field of fair value measurement, arising from the international convergence process.

  7. Promoting accountability: hospital charity care in California, Washington state, and Texas.

    Science.gov (United States)

    Sutton, Janet P; Stensland, Jeffrey

    2004-05-01

    Debate as to whether private hospitals meet their charitable obligations is heated. This study examines how alternative state approaches for ensuring hospital accountability to the community affects charitable expenditures and potentially affects access to care for the uninsured. Descriptive and multivariate analyses were used to compare private California hospitals' charity care expenditures with those of hospitals in Texas and Washington state. The key finding from this study is that net of hospital characteristics, market characteristics and community need, Texas hospitals were estimated to provide over 3 times more charity care and Washington hospitals were estimated to provide 66% more charity care than California hospitals. This finding suggests that more prescriptive community benefit or charity care requirements may be necessary to ensure that private hospitals assume a larger role in the care of the uninsured.

  8. State Technical Committee for Accounting. Official Report.

    Science.gov (United States)

    Jensen, Claudia

    This report contains validated task inventory listings for accounting occupations. An introductory report in brief outline form gives background of the work of the technical committee that identified the duties and tasks. This is followed by four attachments which make up most of the document. Attachment A has two parts: (1) an accounting skills…

  9. Financial Accounting for Local and State School Systems: 2014 Edition. NCES 2015-347

    Science.gov (United States)

    Allison, Gregory S.

    2015-01-01

    The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

  10. Models and error analyses of measuring instruments in accountability systems in safeguards control

    International Nuclear Information System (INIS)

    Dattatreya, E.S.

    1977-05-01

    Essentially three types of measuring instruments are used in plutonium accountability systems: (1) the bubblers, for measuring the total volume of liquid in the holding tanks, (2) coulometers, titration apparatus and calorimeters, for measuring the concentration of plutonium; and (3) spectrometers, for measuring isotopic composition. These three classes of instruments are modeled and analyzed. Finally, the uncertainty in the estimation of total plutonium in the holding tank is determined

  11. Measuring the effective phonon density of states of a quantum dot in cavity quantum electrodynamics

    DEFF Research Database (Denmark)

    Madsen, Kristian Høeg; Nielsen, Per Kær; Kreiner-Møller, Asger

    2013-01-01

    We employ detuning-dependent decay-rate measurements of a quantum dot in a photonic-crystal cavity to study the influence of phonon dephasing in a solid-state quantum-electrodynamics experiment. The experimental data agree with a microscopic non-Markovian model accounting for dephasing from...... longitudinal acoustic phonons, and the analysis explains the difference between nonresonant cavity feeding in different nanocavities. From the comparison between experiment and theory we extract the effective phonon density of states experienced by the quantum dot in the nanocavity. This quantity determines...

  12. 78 FR 59626 - Main Hawaiian Islands Deep 7 Bottomfish Annual Catch Limits and Accountability Measures for 2013-14

    Science.gov (United States)

    2013-09-27

    ... Accountability Measures for 2013-14 AGENCY: National Marine Fisheries Service (NMFS), National Oceanic and... associated accountability measure (AM) close the non-commercial and commercial fisheries for Deep 7...

  13. 77 FR 56791 - Main Hawaiian Islands Deep 7 Bottomfish Annual Catch Limits and Accountability Measures for 2012-13

    Science.gov (United States)

    2012-09-14

    ... Accountability Measures for 2012-13 AGENCY: National Marine Fisheries Service (NMFS), National Oceanic and... accountability measure will help prevent overfishing and ensure sustainable, long-term catches for fishermen...

  14. Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value

    Directory of Open Access Journals (Sweden)

    Victor Munteanu

    2015-12-01

    Full Text Available The transition from historical cost to fair value represents an option with major implications in accounting, because it is a complex process that requires tuning to today’s trends of national and global economy. We can state that with all the advantages of using historical cost it has its limitations and it is” getting old”. That doesn’t mean that will be abandoned but substituted when it is needed with another value. At present, the lack of historical value is inconceivable; many practitioners consider it to be the best method to evaluate assets.

  15. Theoretical conditions for validity in accounting performance measurement

    DEFF Research Database (Denmark)

    Nørreklit, Hanne; Nørreklit, Lennart; Mitchell, Falconer

    2007-01-01

    The concept of truth is a foundation upon which the accounting profession has built its reputation. The need for truth in accounting is enshrined in ethical codes, accounting regulations, authoritative texts and, of course, the auditor's assignation of a "true and fair view"....

  16. Accounting for Lean Implementation in Government Enterprise: Intended and Unintended Consequences

    OpenAIRE

    Chester S. Labedz; John R. Gray

    2013-01-01

    This research explores the effects of implementing a lean production system in a government facility. The organization’s formal accounting practices delay recognition of production savings, but informally the facility promotes its lean efforts through attention-getting, off-the-books, “innovative†accounting. The authors state three propositions relating to customer effects of the lean improvements and the financial approaches. They then state four hypotheses relating to the measures’ ...

  17. Overview report of the international workshop on the near-real-time accountancy measure

    International Nuclear Information System (INIS)

    Gupta, D.

    1983-07-01

    After establishing the process and accountancy data-base for a 1000 t HM/a reference reprocessing facility, the workshop developed simulation models for the sequential generation of data for throughput and inventory of plutonium in the process material balance area (MBA). A well defined set of boundary conditions and parameter values for measurement uncertainties and loss patterns was established, on the basis of which a number of sequential statistical test procedures was evaluated. One important condition for the application of the NRTA measure was the stipulation that routinely measured Pu inventories in process tanks only, would be used, since more than 95% of Pu inventories in the process MBA are in these tanks. About 12 kg of Pu, expected to be the normal inventory in six pulse columns, was assumed to be constant. In spite of the simplifications made and the fact that mainly simulated data were used, these investigations permit the conclusion that the NRTA measure provides a greater sensitivity in terms of the amounts which can be detected and the timeliness of detection, than the conventional material accountancy. Since measurements are restricted to process tanks only, routinely available measurement techniques can be used. (orig.) [de

  18. JUDGMENT OF POLITICAL PARTIES ACCOUNTABILITY OF THE RIO GRANDE DO NORTE STATE: WHICH ASPECTS RELATE WITH APPROVAL AND DISAPPROVAL?

    Directory of Open Access Journals (Sweden)

    Stênnia Maria Ferreira de Brito

    2016-03-01

    Full Text Available The aim of this study is to identify factors that relate to the judgment of political parties accountability operating in the state of Rio Grande do Norte. Twenty-four political parties with directory in the state were selected considering those who have had their accounts judged between 2006 to 2013. In order to determine which factors are related to the trial of party accounts, logistic regression were considered for the analysis. Independent variables were the total revenues received by the party (in logarithm, dummy for political parties with or without the resources of the party fund and dummy for years that there were state elections, while the trial of the accounts of parties (approval / disapproval is dependent variable. The results show that only the dummy's Party Fund positively influence the judgments of the annual accounts parties. Thus, it is understood that the parties receiving public funds are more likely to provide better information and, therefore, have its accounts approved by the Unidade Técnica do Tribunal Regional Eleitoral do Rio Grande do Norte. Moreover, one can even say that the parties receiving such government help have a trend or an indication of concern with the concept of accountability, since the party fund is a public resource. It is recommended that future studies address other indicators, for example, liquidity, debt and profitability. Moreover, as also proxies related to the disclosure of financial statements, number of persons elected by party in relation to the number of candidates and party members number could become plausible indicators for future research that would use the same methodology. In addition, replicate this metodology to other states for comparative issues, and even use the same methodology at national level could be aspects of research to be worked for the future.

  19. THE INFLUENCE OF ACCOUNTING SYSTEM AND FISCAL POLICY ON REGIONAL DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Oana Bogdan

    2014-10-01

    Full Text Available Regional development is a concept that aims at stimulating and diversifying economic activities, stimulating private sector investment and it contributes to reducing unemployment and improving living standards. To achieve these goals accounting and tax policies are necessary to allow private operators to realize taxable income, to create jobs for people and to pay taxes and contributions due to the State budget. The State must reinvest a part of the resources collected to the community in order to improve infrastructure, education and health, thus contributing to regional development. Changes in tax law and accounting adopted in Romania during 2009-2014 are regarded as tax breaks for companies created to ensure economic growth, dynamic and sustainable through efficient use of regional and local potential. In this paper we analyze the influence of the accounting and fiscal system on the regional development given that these measures do not always achieve their objectives established companies having benefit from the application of various tax measures. The paper will present the main changes of the tax and accounting systems and their impact on the regional development in Romania and the consequences resulting in implementing these measures.

  20. Accounting for response misclassification and covariate measurement error improves power and reduces bias in epidemiologic studies.

    Science.gov (United States)

    Cheng, Dunlei; Branscum, Adam J; Stamey, James D

    2010-07-01

    To quantify the impact of ignoring misclassification of a response variable and measurement error in a covariate on statistical power, and to develop software for sample size and power analysis that accounts for these flaws in epidemiologic data. A Monte Carlo simulation-based procedure is developed to illustrate the differences in design requirements and inferences between analytic methods that properly account for misclassification and measurement error to those that do not in regression models for cross-sectional and cohort data. We found that failure to account for these flaws in epidemiologic data can lead to a substantial reduction in statistical power, over 25% in some cases. The proposed method substantially reduced bias by up to a ten-fold margin compared to naive estimates obtained by ignoring misclassification and mismeasurement. We recommend as routine practice that researchers account for errors in measurement of both response and covariate data when determining sample size, performing power calculations, or analyzing data from epidemiological studies. 2010 Elsevier Inc. All rights reserved.

  1. Square-root measurement for pure states

    International Nuclear Information System (INIS)

    Huang Siendong

    2005-01-01

    Square-root measurement is a very useful suboptimal measurement in many applications. It was shown that the square-root measurement minimizes the squared error for pure states. In this paper, the least squared error problem is reformulated and a new proof is provided. It is found that the least squared error depends only on the average density operator of the input states. The properties of the least squared error are then discussed, and it is shown that if the input pure states are uniformly distributed, the average probability of error has an upper bound depending on the least squared error, the rank of the average density operator, and the number of the input states. The aforementioned properties help explain why the square-root measurement can be effective in decoding processes

  2. Accounting Information Systems Implementation and Management Accounting Change

    Directory of Open Access Journals (Sweden)

    Bredmar Krister

    2014-09-01

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

  3. Does fair value accounting provide a better representation of a company?

    OpenAIRE

    Casta , Jean-François

    2004-01-01

    International audience; For a number of decades now, at the instigation of Anglo-Saxon standard setters, the basis of the traditional accounting model, or the financial conventions which determine how a company's wealth and income is measured, have been increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace ...

  4. A Discussion of Change Theory, System Theory, and State Designed Standards and Accountability Initiatives.

    Science.gov (United States)

    McNeal, Larry; Christy, W. Keith

    This brief paper is a presentation that preceeded another case of considering the ongoing dialogue on the advantages and disadvantages of centralized and decentralized school-improvement processes. It attempts to raise a number of questions about the relationship between state-designed standards and accountability initiatives and change and…

  5. Account for uncertainties of control measurements in the assessment of design margin factors

    International Nuclear Information System (INIS)

    Dementiev, V. G.; Sidorenko, V. D.; Shishkov, L. K.

    2011-01-01

    The paper discusses the feasibility of accounting for uncertainties of control measurements in estimation of design margin factors. The feasibility is also taken into consideration proceeding from the fact how much the processed measured data were corrected by a priori calculated data of measurable parameters. The possibility and feasibility of such data correction is demonstrated by the authors with the help of Bayes theorem famous in mathematical statistics. (Authors)

  6. Towards New Empirical Versions of Financial and Accounting Models Corrected for Measurement Errors

    OpenAIRE

    Francois-Éric Racicot; Raymond Théoret; Alain Coen

    2006-01-01

    In this paper, we propose a new empirical version of the Fama and French Model based on the Hausman (1978) specification test and aimed at discarding measurement errors in the variables. The proposed empirical framework is general enough to be used for correcting other financial and accounting models of measurement errors. Removing measurement errors is important at many levels as information disclosure, corporate governance and protection of investors.

  7. Axisymmetric thermoviscoelastoplastic state of branched laminar shells, taking account of transverse-shear and torsional deformation

    International Nuclear Information System (INIS)

    Galishin, A.Z.

    1995-01-01

    The nonaxisymmetric thermoelastic stress-strain state (SSS) of branched laminar orthotropic shells was considered; the axisymmetric thermoviscoelastic SSS of branched laminar orthotropic shells was considered; and the axisymmetric thermoviscoelastoplastic SSS of branched laminar isotropic shells was considered, taking into account of the transverse-shear deformation. In the present work, in contrast, the axisymmetric thermoviscoelastoplastic SSS of branched laminar isotropic shells is considered, taking account of transverse-shear and torsional deformation. Layers that are made from orthotropic materials and deform in the elastic region may be present

  8. Electronic state of ruthenium deposited onto oxide supports: An XPS study taking into account the final state effects

    International Nuclear Information System (INIS)

    Larichev, Yurii V.; Moroz, Boris L.; Bukhtiyarov, Valerii I.

    2011-01-01

    The electronic state of ruthenium in the supported Ru/EO x (EO x = MgO, Al 2 O 3 or SiO 2 ) catalysts prepared by with the use of Ru(OH)Cl 3 or Ru(acac) 3 (acac = acetylacetonate) and reduced with H 2 at 723 K is characterized by X-ray photoelectron spectroscopy (XPS) in the Ru 3d, Cl 2p and O 1s regions. The influence of the final state effects (the differential charging and variation of the relaxation energy) on the binding energy (BE) of Ru 3d 5/2 core level measured for supported Ru nanoparticles is estimated by comparison of the Fermi levels and the modified Auger parameters determined for the Ru/EO x samples with the corresponding characteristics of the bulk Ru metal. It is found that the negative shift of the Ru 3d 5/2 peak which is observed in the spectrum of ruthenium deposited onto MgO (BE = 279.5-279.7 eV) with respect to that of Ru black (BE = 280.2 eV) or ruthenium supported on γ-Al 2 O 3 and SiO 2 (BE = 280.4 eV) is caused not by the transfer of electron density from basic sites of MgO, as considered earlier, but by the differential charging of the supported Ru particles compared with the support surface. Correction for the differential charging value reveals that the initial state energies of ruthenium in the Ru/EO x systems are almost identical (BE = 280.5 ± 0.1 eV) irrespectively of acid-base properties of the support, the mean size of supported Ru crystallites (within the range of 2-10 nm) and the surface Cl content. The results obtained suggest that the difference in ammonia synthesis activity between the Ru catalysts supported on MgO and on the acidic supports is accounted for by not different electronic state of ruthenium on the surface of these oxides but by some other reasons.

  9. Accounting for External Turbulence of Logistics Organizations via Performance Measurement Systems

    DEFF Research Database (Denmark)

    Bühler, Andreas; Wallenburg, Carl Marcus; Wieland, Andreas

    2016-01-01

    Purpose: This paper aims to investigate the role of upper management in designing performance measurement systems (PMS) that account for external turbulence of the organization and to show how this PMS design for turbulence impacts organizational resilience and distribution service performance....... Design/methodology/approach: Hypotheses are developed by integrating management accounting and strategic management perspectives into supply chain management and subsequently tested based on data from 431 logistics organizations (i.e. both logistics companies and internal logistics departments...... distribution service performance. Originality/value: This paper is the first to introduce the concept of PMS design for turbulence to the literature and to show that it is relevant for supply chain risk management by fostering the capabilities and the performance of logistics organizations. Further...

  10. Final report of the NRC-Agreement State Working Group to evaluate control and accountability of licensed devices

    International Nuclear Information System (INIS)

    1996-10-01

    US NRC staff acknowledged that licensees were having problems maintaining control over and accountability for devices containing radioactive material. In June 1995, NRC approved the staff's suggestion to form a joint NRC-Agreement State Working Group to evaluate the problem and propose solutions. The staff indicated that the Working Group was necessary to address the concerns from a national perspective, allow for a broad level of Agreement State input, and to reflect their experience. Agreement State participation in the process was essential since some Agreement States have implemented effective programs for oversight of device users. This report includes the 5 recommendations proposed by the Working Group to increase regulatory oversight, increase control and accountability of devices, ensure proper disposal, and ensure disposal of orphaned devices. Specifically, the Working Group recommends that: (1) NRC and Agreement States increase regulatory oversight for users of certain devices; (2) NRC and Agreement State impose penalties on persons losing devices; (3) NRC and Agreement States ensure proper disposal of orphaned devices; (4) NRC encourage States to implement similar oversight programs for users of Naturally-Occurring or Accelerator- Produced Material; and (5) NRC encourage non-licensed stakeholders to take appropriate actions, such as instituting programs for material identification

  11. Final report of the NRC-Agreement State Working Group to evaluate control and accountability of licensed devices

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-10-01

    US NRC staff acknowledged that licensees were having problems maintaining control over and accountability for devices containing radioactive material. In June 1995, NRC approved the staff`s suggestion to form a joint NRC-Agreement State Working Group to evaluate the problem and propose solutions. The staff indicated that the Working Group was necessary to address the concerns from a national perspective, allow for a broad level of Agreement State input, and to reflect their experience. Agreement State participation in the process was essential since some Agreement States have implemented effective programs for oversight of device users. This report includes the 5 recommendations proposed by the Working Group to increase regulatory oversight, increase control and accountability of devices, ensure proper disposal, and ensure disposal of orphaned devices. Specifically, the Working Group recommends that: (1) NRC and Agreement States increase regulatory oversight for users of certain devices; (2) NRC and Agreement State impose penalties on persons losing devices; (3) NRC and Agreement States ensure proper disposal of orphaned devices; (4) NRC encourage States to implement similar oversight programs for users of Naturally-Occurring or Accelerator- Produced Material; and (5) NRC encourage non-licensed stakeholders to take appropriate actions, such as instituting programs for material identification.

  12. Estimation and empirical properties of a firm-year measure of accounting conservatism

    OpenAIRE

    Khan, Mozaffar Nayim; Watts, Ross Leslie

    2009-01-01

    We estimate a firm-year measure of accounting conservatism, examine its empirical properties as a metric, and illustrate applications by testing new hypotheses that shed further light on the nature and effects of conservatism. The results are consistent with the measure, C_Score, capturing variation in conservatism and also predicting asymmetric earnings timeliness at horizons of up to three years ahead. Cross-sectional hypothesis tests suggest firms with longer investment cycles, higher idio...

  13. Evaluation of the 2014 Best Undergraduate Accounting Programs as Compared to the 2004 Top Undergraduate Accounting Programs

    Science.gov (United States)

    Moore, Paula Hearn; Griffin, Richard B.

    2017-01-01

    This paper describes and compares the profiles of the top accounting programs in the United States as identified by "U.S. News and World Report" in 2004 with the profiles of the top accounting programs in the United States as identified by the "Accounting Degree Review" in 2014. The "Accounting Degree Review"'s list…

  14. Failing Tests: Commentary on "Adapting Educational Measurement to the Demands of Test-Based Accountability"

    Science.gov (United States)

    Thissen, David

    2015-01-01

    In "Adapting Educational Measurement to the Demands of Test-Based Accountability" Koretz takes the time-honored engineering approach to educational measurement, identifying specific problems with current practice and proposing minimal modifications of the system to alleviate those problems. In response to that article, David Thissen…

  15. Active measurement-based quantum feedback for preparing and stabilizing superpositions of two cavity photon number states

    Science.gov (United States)

    Berube-Lauziere, Yves

    The measurement-based quantum feedback scheme developed and implemented by Haroche and collaborators to actively prepare and stabilize specific photon number states in cavity quantum electrodynamics (CQED) is a milestone achievement in the active protection of quantum states from decoherence. This feat was achieved by injecting, after each weak dispersive measurement of the cavity state via Rydberg atoms serving as cavity sensors, a low average number classical field (coherent state) to steer the cavity towards the targeted number state. This talk will present the generalization of the theory developed for targeting number states in order to prepare and stabilize desired superpositions of two cavity photon number states. Results from realistic simulations taking into account decoherence and imperfections in a CQED set-up will be presented. These demonstrate the validity of the generalized theory and points to the experimental feasibility of preparing and stabilizing such superpositions. This is a further step towards the active protection of more complex quantum states than number states. This work, cast in the context of CQED, is also almost readily applicable to circuit QED. YBL acknowledges financial support from the Institut Quantique through a Canada First Research Excellence Fund.

  16. Material accountancy measurement techniques in dry-powdered processing of nuclear spent fuels

    International Nuclear Information System (INIS)

    Wolf, S. F.

    1999-01-01

    The paper addresses the development of inductively coupled plasma-mass spectrometry (ICPMS), thermal ionization-mass spectrometry (TIMS), alpha-spectrometry, and gamma spectrometry techniques for in-line analysis of highly irradiated (18 to 64 GWD/T) PWR spent fuels in a dry-powdered processing cycle. The dry-powdered technique for direct elemental and isotopic accountancy assay measurements was implemented without the need for separation of the plutonium, uranium and fission product elements in the bulk powdered process. The analyses allow the determination of fuel burn-up based on the isotopic composition of neodymium and/or cesium. An objective of the program is to develop the ICPMS method for direct fissile nuclear materials accountancy in the dry-powdered processing of spent fuel. The ICPMS measurement system may be applied to the KAERI DUPIC (direct use of spent PWR fuel in CANDU reactors) experiment, and in a near-real-time mode for international safeguards verification and non-proliferation policy concerns

  17. Measuring and accounting for the intensity of nursing care: is it worthwhile?

    Science.gov (United States)

    Finkler, Steven A

    2008-05-01

    In June 2007, the Robert Wood Johnson Foundation sponsored a conference titled "The Economics of Nursing: Paying for Quality Nursing Care." The second topic at the conference was "the appropriateness and feasibility of measuring and accounting for the intensity of nursing care." Drs. Welton and Sermeus presented papers on that topic. This response to those papers focuses on why the hospital industry has not always accounted for and measured nursing intensity. Then it asks, "Why do we want more accurate information about nursing resources used by different patients?" It is not sufficient to say the data regarding nursing costs are not accurate. Nor is it sufficient to say that we now can improve the accuracy of the data. To move forward in this area, we need to develop compelling evidence and arguments that indicate that nursing-cost data of greater accuracy have a benefit that will exceed the costs of that data collection.

  18. The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

    OpenAIRE

    Mamić-Sačer, Ivana

    2015-01-01

    One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-set...

  19. Self-consistent description of isobaric 0+ states taking the one-particle continuum into account exactly

    International Nuclear Information System (INIS)

    Pyatov, N.I.; Salamov, D.I.; Fayans, S.A.

    1981-01-01

    The properties of discrete and resonance isobaric 0 + states of nuclei are studied within the framework of a self-consistent approach. The equations for the charge-exchange effective field are solved in the coordinate representation taking the one-particle continuum into account exactly. Microscopic estimates of the analog-state energies and the matrix elements, transition densities, and strength functions of the isospin-allowed and forbidden Fermi transitions are obtained together with the values of the isospin admixtures in the ground states of the parent nuclei and their analogs. The escape widths of the isobaric resonances are also discussed

  20. 77 FR 32913 - Accountability Measures for the Recreational Sector of Gray Triggerfish in the Gulf of Mexico for...

    Science.gov (United States)

    2012-06-04

    ... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 622 [Docket No. 120417412-2412-01] RIN 0648-XCO36 Accountability Measures for the Recreational Sector of Gray Triggerfish in...: NMFS implements accountability measures (AMs) for the recreational sector of gray triggerfish in the...

  1. ACCOUNTING AND ANALYTICAL PROCUREMENT OF STATE FINANCIAL CONTROL AND DIRECTIONS OF ITS IMPLEMENTATION IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Iryna Maksymenko

    2017-12-01

    ; statistical method of data processing, grouping method. Results. However, despite the scientific and practical value of these works, the question of the possible modernization of the modern system of state financial control in the conditions of civilization and formation transformation of society through the establishment of paradigmatic principles of public audit, which are already typical of most highly developed countries of the world, remain in Ukraine today finally unresolved and still the subject of lively discussions. Conclusions. An important requirement for the construction of a modern system of state financial control at all levels of management is the implementation of control on the basis of ensuring a clear interaction and coordination of efforts of all participants in financial and budgetary relations to solve tasks of state financial control. The modern system of public financial control should be designed in such a way that it can be quickly and effectively adjusted to the solution of new challenges. Thus, only the complex realization of the measures specified in the study will provide the best effect from their introduction. In view of this, the need to improve the system of public financial control is particularly urgent and relevant. This contribution was supported by research work of the Department of Accounting and Taxing of the Zaporizhzhia National Technical University No. 0115U004682 “Transformation of accounting, analysis, and audit methods in the context of integration processes in Ukraine”.

  2. Water Accounting Plus (WA+) - a water accounting procedure for complex river basins based on satellite measurements

    Science.gov (United States)

    Karimi, P.; Bastiaanssen, W. G. M.; Molden, D.

    2012-11-01

    Coping with the issue of water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links hydrological flows to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper we introduce Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use on the water cycle is described explicitly by defining land use groups with common characteristics. Analogous to financial accounting, WA+ presents four sheets including (i) a resource base sheet, (ii) a consumption sheet, (iii) a productivity sheet, and (iv) a withdrawal sheet. Every sheet encompasses a set of indicators that summarize the overall water resources situation. The impact of external (e.g. climate change) and internal influences (e.g. infrastructure building) can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used for 3 out of the 4 sheets, but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

  3. Material control in nuclear fuel fabrication facilities. Part II. Accountability, instrumentation and measurement techniques in fuel fabrication facilities

    International Nuclear Information System (INIS)

    Borgonovi, G.M.; McCartin, T.J.; McDaniel, T.; Miller, C.L.; Nguyen, T.

    1978-01-01

    This report describes the measurement techniques, the instrumentation, and the procedures used in accountability and control of nuclear materials, as they apply to fuel fabrication facilities. A general discussion is given of instrumentation and measurement techniques which are presently used being considered for fuel fabrication facilities. Those aspects which are most significant from the point of view of satisfying regulatory constraints have been emphasized. Sensors and measurement devices have been discussed, together with their interfacing into a computerized system designed to permit real-time data collection and analysis. Estimates of accuracy and precision of measurement techniques have been given, and, where applicable, estimates of associated costs have been presented. A general description of material control and accounting is also included. In this section, the general principles of nuclear material accounting have been reviewed first (closure of material balance). After a discussion of the most current techniques used to calculate the limit of error on inventory difference, a number of advanced statistical techniques are reviewed. The rest of the section deals with some regulatory aspects of data collection and analysis, for accountability purposes, and with the overall effectiveness of accountability in detecting diversion attempts in fuel fabrication facilities. A specific example of application of the accountability methods to a model fuel fabrication facility is given. The effect of random and systematic errors on the total material uncertainty has been discussed, together with the effect on uncertainty of the length of the accounting period

  4. Material control in nuclear fuel fabrication facilities. Part II. Accountability, instrumentation and measurement techniques in fuel fabrication facilities

    Energy Technology Data Exchange (ETDEWEB)

    Borgonovi, G.M.; McCartin, T.J.; McDaniel, T.; Miller, C.L.; Nguyen, T.

    1978-01-01

    This report describes the measurement techniques, the instrumentation, and the procedures used in accountability and control of nuclear materials, as they apply to fuel fabrication facilities. A general discussion is given of instrumentation and measurement techniques which are presently used being considered for fuel fabrication facilities. Those aspects which are most significant from the point of view of satisfying regulatory constraints have been emphasized. Sensors and measurement devices have been discussed, together with their interfacing into a computerized system designed to permit real-time data collection and analysis. Estimates of accuracy and precision of measurement techniques have been given, and, where applicable, estimates of associated costs have been presented. A general description of material control and accounting is also included. In this section, the general principles of nuclear material accounting have been reviewed first (closure of material balance). After a discussion of the most current techniques used to calculate the limit of error on inventory difference, a number of advanced statistical techniques are reviewed. The rest of the section deals with some regulatory aspects of data collection and analysis, for accountability purposes, and with the overall effectiveness of accountability in detecting diversion attempts in fuel fabrication facilities. A specific example of application of the accountability methods to a model fuel fabrication facility is given. The effect of random and systematic errors on the total material uncertainty has been discussed, together with the effect on uncertainty of the length of the accounting period.

  5. The Impact of Corporate Governance on Financial Performance: (Measured using Accounting and Value-Added based Measures): Evidence from Malaysia

    OpenAIRE

    Abdul Aziz, Khairul Annuar

    2005-01-01

    This paper aims to test empirically which measure, an accounting based financial performance measure such as Return on Equity, Price to Earnings Ratio, Earnings Per Share and Return on Capital Employed; or value-added based financial performance measures such as Economic Value Added and Market Value Added; is more closely related with Corporate Governance Compliance. This paper also aims to study the level of Corporate Governance Compliance of the Smaller Companies listed on the KLSE, the mea...

  6. ISSUES OF THE ACCOUNTING OF A WEAK NEUROTRANSMITTER COMPONENT IN THE PHARMACOTHERAPY OF POSTCOMATOSE STATES

    Directory of Open Access Journals (Sweden)

    O. S. Zaitsev

    2016-01-01

    Full Text Available The principle in the accounting of a weak neurotransmitter component is considered as one of the most specific and promising ones for the study and practical introduction of therapy for postcomatous states. The paper outlines problems in the accurate determination of the lack and excess of neurotransmitters by up-to-date techniques (biochemical and neurophysiological tests, magnetic resonance spectroscopy. It gives the reasons for clinical doubts and difficulties in the practical use of ideas about the relationship of the clinical picture to one or another disorder of neurotransmitter metabolism and to the feasibilities of its effective correction. It is concluded that the main method for the individualized therapy of postcomatous states is the clinical analysis of neurological and psychiatric symptoms, only upon its completion, the consideration of a weak neurotransmitter component can be taken into account. The main possible and currently preferable ways to correct cholinergic and GABAergic deficiency and redundancy and deficiency in glutamate and dopamine are considered.

  7. "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia"

    Science.gov (United States)

    de Lange, Paul; Watty, Kim

    2011-01-01

    Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia". Both were released as collaborations of the leading academic organisation, the Accounting and Finance…

  8. Accounting- versus economic-based rates of return: implications for profitability measures in the pharmaceutical industry.

    Science.gov (United States)

    Skrepnek, Grant H

    2004-01-01

    Accounting-based profits have indicated that pharmaceutical firms have achieved greater returns relative to other sectors. However, partially due to the theoretically inappropriate reporting of research and development (R&D) expenditures according to generally accepted accounting principles, evidence suggests that a substantial and upward bias is present in accounting-based rates of return for corporations with high levels of intangible assets. Given the intensity of R&D in pharmaceutical firms, accounting-based profit metrics in the drug sector may be affected to a greater extent than other industries. The aim of this work was to address measurement issues associated with corporate performance and factors that contribute to the bias within accounting-based rates of return. Seminal and broadly cited works on the subject of accounting- versus economic-based rates of return were reviewed from the economic and finance literature, with an emphasis placed on issues and scientific evidence directly related to the drug development process and pharmaceutical industry. With international convergence and harmonization of accounting standards being imminent, stricter adherence to theoretically sound economic principles is advocated, particularly those based on discounted cash-flow methods. Researchers, financial analysts, and policy makers must be cognizant of the biases and limitations present within numerous corporate performance measures. Furthermore, the development of more robust and valid economic models of the pharmaceutical industry is required to capture the unique dimensions of risk and return of the drug development process. Empiric work has illustrated that estimates of economic-based rates of return range from approximately 2 to approximately 11 percentage points below various accounting-based rates of return for drug companies. Because differences in the nature of risk and uncertainty borne by drug manufacturers versus other sectors make comparative assessments

  9. Radiation protection in the age of accountability - measuring our effectiveness

    International Nuclear Information System (INIS)

    Hutchinson, D.E.

    1993-01-01

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

  10. 77 FR 60945 - 2012-2013 Accountability Measure and Closure for Commercial Black Sea Bass in the South Atlantic

    Science.gov (United States)

    2012-10-05

    ... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 622 [Docket No. 0907271173-0629-03] RIN 0648-XC152 2012-2013 Accountability Measure and Closure for Commercial Black Sea Bass... accountability measure (AM) for the commercial sector of black sea bass in the exclusive economic zone (EEZ) of...

  11. A scheme of quantum state discrimination over specified states via weak-value measurement

    Science.gov (United States)

    Chen, Xi; Dai, Hong-Yi; Liu, Bo-Yang; Zhang, Ming

    2018-04-01

    The commonly adopted projective measurements are invalid in the specified task of quantum state discrimination when the discriminated states are superposition of planar-position basis states whose complex-number probability amplitudes have the same magnitude but different phases. Therefore we propose a corresponding scheme via weak-value measurement and examine the feasibility of this scheme. Furthermore, the role of the weak-value measurement in quantum state discrimination is analyzed and compared with one in quantum state tomography in this Letter.

  12. A concise account of techniques available for shipboard sea state estimation

    DEFF Research Database (Denmark)

    Nielsen, Ulrik Dam

    2017-01-01

    This article gives a review of techniques applied to make sea state estimation on the basis of measured responses on a ship. The general concept of the procedures is similar to that of a classical wave buoy, which exploits a linear assumption between waves and the associated motions. In the frequ......This article gives a review of techniques applied to make sea state estimation on the basis of measured responses on a ship. The general concept of the procedures is similar to that of a classical wave buoy, which exploits a linear assumption between waves and the associated motions...

  13. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

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

  14. The Relationship between Market and Accounting Determined Risk Measures: Reviewing and Updating the Beaver, Kettler, Scholes (1970) Study

    Science.gov (United States)

    Jarvela, Michael; Kozyra, James; Potter, Carla

    2009-01-01

    The association between market-determined risk measures and accounting-determined risk measures was originally explored in the 1970s by Beaver, Kettler, and Scholes (BKS). The results of the BKS (1970) study suggest that accounting information is usefulness in assessing firm specific risk. Since BKS, there have been few studies conducted to…

  15. Accountable or not accountable: A profile comparison of alleged offenders referred to the Free State Psychiatric Complex Forensic Observation Ward in Bloemfontein from 2009 to 2012

    Directory of Open Access Journals (Sweden)

    Edwin D. du Plessis

    2017-05-01

    Full Text Available Background: The crime rate in South Africa is extraordinarily high. The problem of crime is further complicated when a person, who suffers from a mental illness, becomes involved in a crime. Furthermore, the forensic evaluation of a person suspected of having a mental illness involved in alleged criminal behaviour can be challenging. However, a dearth of information exists in South African literature regarding the link between crime and mental illness. Aim: To determine the percentage of alleged offenders, referred to the Free State Psychiatric Complex (FSPC for observation, found accountable and not accountable, and to compare the biographical, diagnosis and offence profiles of these two groups. The analysis of differences can contribute to a better understanding of the complex process of forensic assessments. Setting: Forensic Observation Ward, FSPC, Bloemfontein. Methods: In this comparative, retrospective study, all 505 trial-awaiting alleged offenders (observati referred from 2009 to 2012 for a 30-day observation period, according to Sections 77 and/or 78 of the Criminal Procedures Act, were included. Results were summarised as frequencies and percentages, and means or percentiles. Significant differences between the groups were determined by sample t-tests or chi-squared tests. Results: Observati found not accountable were in the majority (64.5%. Significant differences were found regarding marital and employment status, substance abuse, type of offence and diagnoses between the two groups. Almost all of the observati found to be not accountable were diagnosed with mental illness at the time of the assessment, whereas most observati found to be accountable for their actions at the time of the alleged offence were not found to be mentally ill. Observati found not accountable were significantly more likely to be diagnosed with schizophrenia, intellectual disability and substance-induced psychotic disorder, and committed mostly assault

  16. Development and realization of the new state system of account and control of RAM and RAW

    International Nuclear Information System (INIS)

    Gubanov, V.; Shilko, V.; Syssoev, M.; Ershov, V.; Yanovskaya, N.

    1998-01-01

    In the article the principles of organization, organizational structure and main functions of the automated system of the state account and control of radioactive material (RAM) and waste (RAW), which is developed now in Russia, are presented. On the base of analysis the existing ( >) system the acute necessity in automation of processes of an account and control DA and DAI, based on use of modern information technologies is shown. There are presented a structure and content of normative - legal, program and information parts of the system and milestones of designing it. (author)

  17. Structure and experience of the state system of accounting for and control of nuclear material (SSAC) in the German Democratic Republic

    International Nuclear Information System (INIS)

    Rehak, W.

    1989-01-01

    The legislative basis, structure, functions, records and experience of the State System of Accounting for and Control of Nuclear Materials (SSAC) in the German Democratic Republic (GDR) are reviewed. The GDR's nuclear activities are characterized by research establishments and power reactors and by the absence of industrial bulk handling facilities such as fuel fabrication, reprocessing and enrichment plants. As a consequence both the national and the international safeguards approach can be based on the principles of item accountability which does not require the establishment of an elaborate measurement system. Right from the beginning the safeguards implemented were of the NPT type as the GDR was among the early parties to the Non-Proliferation Treaty. The national rules and procedures of safeguards were thus established in harmony with the international requirements and have closely followed their development. The SSAC in the GDR is part of the comprehensive set-up of protective measures against the potential hazards in the use of nuclear energy under the National Board for Atomic Safety and Radiation Protection which has established a number of inspectorates, among them the inspection group for nuclear material control -the Nuclear Material Inspectorate. 5 figs., 2 tabs

  18. Accountability Policy Outcomes Related to No Child Left Behind and Educational Equity for Big5 City Schools in New York State

    Science.gov (United States)

    Shin, Hyejin

    2016-01-01

    The purpose of this study was to explore the association of NCLB/accountability with educational output and input for New York State, collectively. Focusing on ELA and Math achievement in 4th and 8th grades, this study demonstrated the association of accountability outcomes in three ways: "accountability design, school proficiency level, and…

  19. Balancing measures or a balanced accounting of improvement impact: a qualitative analysis of individual and focus group interviews with improvement experts in Scotland.

    Science.gov (United States)

    Toma, Madalina; Dreischulte, Tobias; Gray, Nicola M; Campbell, Diane; Guthrie, Bruce

    2018-07-01

    As quality improvement (QI) programmes have become progressively larger scale, the risks of implementation having unintended consequences are increasingly recognised. More routine use of balancing measures to monitor unintended consequences has been proposed to evaluate overall effectiveness, but in practice published improvement interventions hardly ever report identification or measurement of consequences other than intended goals of improvement. We conducted 15 semistructured interviews and two focus groups with 24 improvement experts to explore the current understanding of balancing measures in QI and inform a more balanced accounting of the overall impact of improvement interventions. Data were analysed iteratively using the framework approach. Participants described the consequences of improvement in terms of desirability/undesirability and the extent to which they were expected/unexpected when planning improvement. Four types of consequences were defined: expected desirable consequences ( goals ); expected undesirable consequences ( trade-offs ); unexpected undesirable consequences ( unpleasant surprises ); and unexpected desirable consequences ( pleasant surprises ). Unexpected consequences were considered important but rarely measured in existing programmes, and an improvement pause to take stock after implementation would allow these to be more actively identified and managed. A balanced accounting of all consequences of improvement interventions can facilitate staff engagement and reduce resistance to change, but has to be offset against the cost of additional data collection. Improvement measurement is usually focused on measuring intended goals , with minimal use of balancing measures which when used, typically monitor trade-offs expected before implementation. This paper proposes that improvers and leaders should seek a balanced accounting of all consequences of improvement across the life of an improvement programme, including deliberately pausing

  20. On school choice and test-based accountability.

    Directory of Open Access Journals (Sweden)

    Damian W. Betebenner

    2005-10-01

    Full Text Available Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB, a mutualism between choice and accountability emerged whereby school choice complements test-based accountability. In the first portion of this study we present a conceptual overview of school choice and test-based accountability and explicate connections between the two that are explicit in reform implementations like NCLB or implicit within the market-based reform literature in which school choice and test-based accountability reside. In the second portion we scrutinize the connections, in particular, between school choice and test-based accountability using a large western school district with a popular choice system in place. Data from three sources are combined to explore the ways in which school choice and test-based accountability draw on each other: state assessment data of children in the district, school choice data for every participating student in the district choice program, and a parental survey of both participants and non-participants of choice asking their attitudes concerning the use of school report cards in the district. Results suggest that choice is of benefit academically to only the lowest achieving students, choice participation is not uniform across different ethnic groups in the district, and parents' primary motivations as reported on a survey for participation in choice are not due to test scores, though this is not consistent with choice preferences among parents in the district. As such, our results generally confirm the hypotheses of choice critics more so than advocates. Keywords: school choice; accountability; student testing.

  1. Development of a personal computer-based state system of accounting for/and control of nuclear materials

    International Nuclear Information System (INIS)

    Markov, A.

    1986-09-01

    An IBM-PC and compatible based state system of accounting for and control of nuclear materials under international safeguards (state-level SSAC) is presented. The system works under DOS version 2.0 and above. It consists of a single-module Safeguards Report Editor which is a multi-function menu-driven code written in BASIC. The Editor may be run both in interactive mode and as an EXEC module. The output represents four types of material accounting reports on diskette, suitable for direct input into the IAEA Safeguards Information System (ISIS). In the first part of the report presented, a general description of the system is given. This is complemented with a detailed User Manual where a Guide to Applications, an Operator's Guide, a Programmer's Guide and Listings are included. The system is now available. It is maintained by the Bulgarian Committee on the Uses of Atomic Energy for Peaceful Purposes

  2. Advanced international training course on state systems of accounting for and control of nuclear materials

    International Nuclear Information System (INIS)

    1981-10-01

    This report incorporates all lectures and presentations at the Advanced International Training Course on State Systems of Accounting for and Control of Nuclear Material held April 27 through May 12, 1981 at Santa Fe and Los Alamos, New Mexico, and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards. Major emphasis for the 1981 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory, the Battelle Pacific Northwest Laboratory, and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at both the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, Richland, Washington

  3. Advanced international training course on state systems of accounting for and control of nuclear materials

    Energy Technology Data Exchange (ETDEWEB)

    1981-10-01

    This report incorporates all lectures and presentations at the Advanced International Training Course on State Systems of Accounting for and Control of Nuclear Material held April 27 through May 12, 1981 at Santa Fe and Los Alamos, New Mexico, and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards. Major emphasis for the 1981 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory, the Battelle Pacific Northwest Laboratory, and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at both the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, Richland, Washington.

  4. Facility level SSAC for model country - an introduction and material balance accounting principles

    International Nuclear Information System (INIS)

    Jones, R.J.

    1989-01-01

    A facility level State System of Accounting for and Control of Nuclear Materials (SSAC) for a model country and the principles of materials balance accounting relating to that country are described. The seven principal elements of a SSAC are examined and a facility level system based on them discussed. The seven elements are organization and management; nuclear material measurements; measurement quality; records and reports; physical inventory taking; material balance closing; containment and surveillance. 11 refs., 19 figs., 5 tabs

  5. Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

    Science.gov (United States)

    Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

    2000-01-01

    Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…

  6. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  7. Accounting for randomness in measurement and sampling in studying cancer cell population dynamics.

    Science.gov (United States)

    Ghavami, Siavash; Wolkenhauer, Olaf; Lahouti, Farshad; Ullah, Mukhtar; Linnebacher, Michael

    2014-10-01

    Knowing the expected temporal evolution of the proportion of different cell types in sample tissues gives an indication about the progression of the disease and its possible response to drugs. Such systems have been modelled using Markov processes. We here consider an experimentally realistic scenario in which transition probabilities are estimated from noisy cell population size measurements. Using aggregated data of FACS measurements, we develop MMSE and ML estimators and formulate two problems to find the minimum number of required samples and measurements to guarantee the accuracy of predicted population sizes. Our numerical results show that the convergence mechanism of transition probabilities and steady states differ widely from the real values if one uses the standard deterministic approach for noisy measurements. This provides support for our argument that for the analysis of FACS data one should consider the observed state as a random variable. The second problem we address is about the consequences of estimating the probability of a cell being in a particular state from measurements of small population of cells. We show how the uncertainty arising from small sample sizes can be captured by a distribution for the state probability.

  8. Data verification and materials accountancy for two accounting periods

    International Nuclear Information System (INIS)

    Beedgen, R.

    1985-01-01

    In the framework of near-real-time accountancy for nuclear materials, safeguards statistical analysis based on the operator's data of a sequence of materials balance periods has been performed. Up to now, it is assumed that the operator's data are correct. A statistical model is presented that enables inspector verification measurements for a sequence of accounting periods to be included into a safeguards procedure. The analysis uses a two balance period and statistical concepts which are applied in the case of one accounting period. The interconnection of different safeguards measures shall be studied to get a basic idea about the procedure and it is shown that there might be fundamental differences to the one balance case

  9. Accounting for measurement error in human life history trade-offs using structural equation modeling.

    Science.gov (United States)

    Helle, Samuli

    2018-03-01

    Revealing causal effects from correlative data is very challenging and a contemporary problem in human life history research owing to the lack of experimental approach. Problems with causal inference arising from measurement error in independent variables, whether related either to inaccurate measurement technique or validity of measurements, seem not well-known in this field. The aim of this study is to show how structural equation modeling (SEM) with latent variables can be applied to account for measurement error in independent variables when the researcher has recorded several indicators of a hypothesized latent construct. As a simple example of this approach, measurement error in lifetime allocation of resources to reproduction in Finnish preindustrial women is modelled in the context of the survival cost of reproduction. In humans, lifetime energetic resources allocated in reproduction are almost impossible to quantify with precision and, thus, typically used measures of lifetime reproductive effort (e.g., lifetime reproductive success and parity) are likely to be plagued by measurement error. These results are contrasted with those obtained from a traditional regression approach where the single best proxy of lifetime reproductive effort available in the data is used for inference. As expected, the inability to account for measurement error in women's lifetime reproductive effort resulted in the underestimation of its underlying effect size on post-reproductive survival. This article emphasizes the advantages that the SEM framework can provide in handling measurement error via multiple-indicator latent variables in human life history studies. © 2017 Wiley Periodicals, Inc.

  10. An accounting system to support process improvements: Transition to lean accounting

    Directory of Open Access Journals (Sweden)

    Patxi Ruiz de Arbulo-López

    2010-12-01

    Full Text Available From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods.   In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.

  11. 45 CFR 302.14 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting system...

  12. A novel scale for measuring mixed states in bipolar disorder.

    Science.gov (United States)

    Cavanagh, Jonathan; Schwannauer, Matthias; Power, Mick; Goodwin, Guy M

    2009-01-01

    Conventional descriptions of bipolar disorder tend to treat the mixed state as something of an afterthought. There is no scale that specifically measures the phenomena of the mixed state. This study aimed to test a novel scale for mixed state in a clinical and community population of bipolar patients. The scale included clinically relevant symptoms of both mania and depression in a bivariate scale. Recovered respondents were asked to recall their last manic episode. The scale allowed endorsement of one or more of the manic and depressive symptoms. Internal consistency analyses were carried out using Cronbach alpha. Factor analysis was carried out using a standard Principal Components Analysis followed by Varimax Rotation. A confirmatory factor analytic method was used to validate the scale structure in a representative clinical sample. The reliability analysis gave a Cronbach alpha value of 0.950, with a range of corrected-item-total-scale correlations from 0.546 (weight change) to 0.830 (mood). The factor analysis revealed a two-factor solution for the manic and depressed items which accounted for 61.2% of the variance in the data. Factor 1 represented physical activity, verbal activity, thought processes and mood. Factor 2 represented eating habits, weight change, passage of time and pain sensitivity. This novel scale appears to capture the key features of mixed states. The two-factor solution fits well with previous models of bipolar disorder and concurs with the view that mixed states may be more than the sum of their parts.

  13. Self-consistent description of dipole states taking into account the one-particle continuum

    International Nuclear Information System (INIS)

    Gareev, F.A.; Ershov, S.N.; Pyatov, N.I.; Fayans, S.A.; Salamov, D.I.

    1981-01-01

    A self-consistent translationally invariant model with separable effective interactions is used to describe the dipole excitations of spherical nuclei. The equations for the effective field are solved in the coordinate representation, taking the one-particle continuum into account exactly. This makes it possible to obtain the escape widths of excitations with energy above the nucleon-emission threshold. We calculate the energies, B(E1), strength functions, escape widths, and transition densities of the dipole states for a number of light and heavy nuclei

  14. 7 CFR 1770.12 - Supplementary accounts.

    Science.gov (United States)

    2010-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of... shall be changed to conform with the State's accounting system. (b) In addition to the accounts set forth in § 1770.15, cooperative or other nonprofit borrowers shall maintain the supplementary accounts...

  15. Burnup Measurement of Spent Fuel Assembly by CZT-based Gamma-ray Spectroscopy for Input Nuclear Material Accountancy of Pyroprocessing

    International Nuclear Information System (INIS)

    Seo, Hee; Oh, Jong-Myeong; Shin, Hee-Sung; Kim, Ho-Dong; Lee, Seung-Kyu; Park, Se-Hwan

    2013-06-01

    Input nuclear material accountancy is crucial for a pyroprocessing facility safeguards. Until a direct Pu measurement technique is established, an indirect method based on code calculations with burnup measurement and neutron counting for 244 Cm could be a practical option. Burnup can be determined by destructive analysis (DA) for final dispositive accuracy or by nondestructive assay (NDA) for near-real time accountancy. In the present study, an underwater burnup measurement system based on gamma-ray spectroscopy with the CZT detector was developed and tested on a spent fuel assembly. Burnup was determined according to the 134 Cs/ 137 Cs activity ratio with efficiency correction by Geant4 Monte Carlo simulations. The activity ratio as a function of burnup was obtained by ORIGEN calculations. The measured burnup error was 8.6%, which was within the measurement uncertainty. It is expected that the underwater burnup measurement system could fulfill an important role as a means of near-real time accountancy at a future pyroprocessing facility. (authors)

  16. MATERIAL CONTROL ACCOUNTING INMM

    Energy Technology Data Exchange (ETDEWEB)

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  17. FAIR VALUE - THE UMBRELLA OF THE VALUATION BASES USED IN ACCOUNTING

    OpenAIRE

    Diana COZMA IGHIAN; Cristina Silvia NISTOR

    2010-01-01

    Recent deliberations by both the International Accounting Standards Board (IASB) and the Financial Accounting Standard Board (FASB) in the United States have focused on how fair values of assets and liabilities should be measured. According to the international framework, the financial statements use different valuation bases: the historical cost, the current cost, the realizable (settlement) value, the present value (the present value of cash flows). The choice of the valuation basis and the...

  18. Accounting for the effect of horizontal gradients in limb measurements of scattered sunlight

    Directory of Open Access Journals (Sweden)

    J. Puķīte

    2008-06-01

    Full Text Available Limb measurements provided by the SCanning Imaging Absorption spectrometer for Atmospheric CHartographY (SCIAMACHY on the ENVISAT satellite allow retrieving stratospheric profiles of various trace gases on a global scale, among them BrO for the first time. For limb observations in the UV/VIS spectral region the instrument measures scattered light with a complex distribution of light paths: the light is measured at different tangent heights and can be scattered or absorbed in the atmosphere or reflected by the ground. By means of spectroscopy and radiative transfer modelling these measurements can be inverted to retrieve the vertical distribution of stratospheric trace gases.

    The fully spherical 3-D Monte Carlo radiative transfer model "Tracy-II" is applied in this study. The Monte Carlo method benefits from conceptual simplicity and allows realizing the concept of full spherical geometry of the atmosphere and also its 3-D properties, which is important for a realistic description of the limb geometry. Furthermore it allows accounting for horizontal gradients in the distribution of trace gases.

    In this study the effect of horizontally inhomogeneous distributions of trace gases along flight/viewing direction on the retrieval of profiles is investigated. We introduce a tomographic method to correct for this effect by combining consecutive limb scanning sequences and utilizing the overlap in their measurement sensitivity regions. It is found that if horizontal inhomogenity is not properly accounted for, typical errors of 20% for NO2 and up to 50% for OClO around the altitude of the profile peak can arise for measurements close to the Arctic polar vortex boundary in boreal winter.

  19. An automated electromanometer for measurement of the solution content in accountability vessels (JASPAS project 81-3)

    International Nuclear Information System (INIS)

    Yamanouchi, Tanehiko; Suyama, Naohiro; Hayashi, Makoto; Komatsu, Hisato; Fukuari, Yoshihiro

    1982-01-01

    The automated electromanometer system was introduced to the Tokai Reprocessing Plant, PNC (Power Reactor and Nuclear Fuel Development Corp.), through the Brookhaven National Laboratory after the demonstration and acceptance testing conducted at the Barnwell Nuclear Fuels Plant. It was installed at the input accountability vessel and the plutonium product accountability vessel in the Process Material Balance Area of the plant in 1979. In this paper, the results of measurement which were obtained by the field operation test in 1981 and the data analysis are described. The system consists of a pneumatic scanner, an electromanometer, a digital voltmeter and a desktop computer, and it is so designed as to receive automatically the pneumatic signals on liquid level and density along with liquid temperature, leading to the instantaneous and accurate calculation of liquid volume. The field test results were compared with those of a water manometer. The data showed negative deviation from those of the water manometer in the first test. This difference became smaller in the second test. The demonstration for one year in 1981 showed that the system was very useful for the volume measurement of the input accountability vessel and the plutonium product accountability vessel. (Wakatsuki, Y.)

  20. States and Measures on Hyper BCK-Algebras

    Directory of Open Access Journals (Sweden)

    Xiao-Long Xin

    2014-01-01

    Full Text Available We define the notions of Bosbach states and inf-Bosbach states on a bounded hyper BCK-algebra (H,∘,0,e and derive some basic properties of them. We construct a quotient hyper BCK-algebra via a regular congruence relation. We also define a ∘-compatibled regular congruence relation θ and a θ-compatibled inf-Bosbach state s on (H,∘,0,e. By inducing an inf-Bosbach state s^ on the quotient structure H/[0]θ, we show that H/[0]θ is a bounded commutative BCK-algebra which is categorically equivalent to an MV-algebra. In addition, we introduce the notions of hyper measures (states/measure morphisms/state morphisms on hyper BCK-algebras, and present a relation between hyper state-morphisms and Bosbach states. Then we construct a quotient hyper BCK-algebra H/Ker(m by a reflexive hyper BCK-ideal Ker(m. Further, we prove that H/Ker(m is a bounded commutative BCK-algebra.

  1. Measurement errors in network load measurement: Effects on lead management and accounting. Messfehler bei der Netzlasterfassung: Einfluss auf Lastregelung und Leistungsverrechnung

    Energy Technology Data Exchange (ETDEWEB)

    Bunten, B. (Teilbereich Lastfuehrung, ABB Netzleittechnik GmbH, Ladenburg (Germany)); Dib, R.N. (Fachhochschule Giessen-Friedberg, Bereich Elektrische Energietechnik, Friedberg (Germany))

    1994-05-16

    In electric power supply systems continuous power measurement in the delivery points is necessary both for the purpose of load-management and for energy and power accounting. Electricity meters with pulse output points are commonly used for both applications today. The authors quantify the resulting errors in peak load measurement and load management as a function of the main influencing factors. (orig.)

  2. An Accounting Writing Proficiency Survey

    Science.gov (United States)

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  3. Coherent states and covariant semi-spectral measures

    International Nuclear Information System (INIS)

    Scutaru, H.

    1976-01-01

    The close connection between Mackey's theory of imprimitivity systems and the so called generalized coherent states introduced by Perelomov is established. Coherent states give a covariant description of the ''localization'' of a quantum system in the phase space in a similar way as the imprimitivity systems give a covariant description of the localization of a quantum system in the configuration space. The observation that for any system of coherent states one can define a covariant semi-spectral measure made possible a rigurous formulation of this idea. A generalization of the notion of coherent states is given. Covariant semi-spectral measures associated with systems of coherent states are defined and characterized. Necessary and sufficient conditions for a unitary representation of a Lie group to be i) a subrepresentation of an induced one and ii) a representation with coherent states are given (author)

  4. Quantum Nanomechanics: State Engineering and Measurement

    International Nuclear Information System (INIS)

    Woolley, M. J.; Milburn, G. J.; Doherty, A. C.

    2011-01-01

    There has recently been a surge of interest in the study of mechanical systems near the quantum limit. Such experiments are motivated by both fundamental interest in studying quantum mechanics with macroscopic engineered systems and potential applications as ultra-sensitive transducers, or even in quantum information processing. A particularly promising system is a microwave cavity optomechanical system, in which a nanomechanical resonator is embedded within (and capacitively coupled to) a superconducting microwave cavity. Here we discuss two schemes for the generation and measurement of quantum states of the nanomechanical resonator. A quantum squeezed state may be generated via mechanical parametric amplification, while a number state may be conditionally generated via continuous measurement and feedback control mediated by a superconducting qubit.

  5. Nuclear materials control and accountability criteria for upgrades measures

    International Nuclear Information System (INIS)

    Erkkila, B.H.; Hatcher, C.R.

    1998-01-01

    As a result of major political and societal changes in the past several years, methods of nuclear material control may no longer be as effective as in the past in Russia, the Newly Independent States (NIS), and the Baltic States (BS). The objective of the Department of Energy (DOE) Material Protection, Control, and Accounting Program (MPC and A) is to reduce the threat of nuclear proliferation by collaborating with Russia, NIS, and BS governments to promote western-style MPC and A. This cooperation will improve the MPC and A on all weapons useable nuclear materials and will establish a sustainable infrastructure to provide future support and maintenance for these technology-based improvements. Nuclear materials of proliferation concern include materials of the types and quantities that can be most easily and directly used in a nuclear weapon. Sabotage of nuclear material is an event of great concern and potentially disastrous consequences to both the US and the host country. However, sabotage is currently beyond the scope of program direction and cannot be used to justify US-funded MPC and A upgrades. Judicious MPC and A upgrades designed to protect against insider and outsider theft scenarios would also provide addition, although not comprehensive, protection against saboteurs. This paper provides some suggestions to establish consistency in prioritizing system-enhancement efforts at nuclear material facilities. The suggestions in this paper are consistent with DOE policy and directions and should be used as a supplement to any policy directives issued by NN-40, DOE Russia/NIS Task Force

  6. Nuclear materials control and accountability criteria for upgrades measures

    Energy Technology Data Exchange (ETDEWEB)

    Erkkila, B.H.; Hatcher, C.R.

    1998-11-01

    As a result of major political and societal changes in the past several years, methods of nuclear material control may no longer be as effective as in the past in Russia, the Newly Independent States (NIS), and the Baltic States (BS). The objective of the Department of Energy (DOE) Material Protection, Control, and Accounting Program (MPC and A) is to reduce the threat of nuclear proliferation by collaborating with Russia, NIS, and BS governments to promote western-style MPC and A. This cooperation will improve the MPC and A on all weapons useable nuclear materials and will establish a sustainable infrastructure to provide future support and maintenance for these technology-based improvements. Nuclear materials of proliferation concern include materials of the types and quantities that can be most easily and directly used in a nuclear weapon. Sabotage of nuclear material is an event of great concern and potentially disastrous consequences to both the US and the host country. However, sabotage is currently beyond the scope of program direction and cannot be used to justify US-funded MPC and A upgrades. Judicious MPC and A upgrades designed to protect against insider and outsider theft scenarios would also provide addition, although not comprehensive, protection against saboteurs. This paper provides some suggestions to establish consistency in prioritizing system-enhancement efforts at nuclear material facilities. The suggestions in this paper are consistent with DOE policy and directions and should be used as a supplement to any policy directives issued by NN-40, DOE Russia/NIS Task Force.

  7. Perceptions of the impact of accountability on the role of principals.

    Directory of Open Access Journals (Sweden)

    James E. Lyons

    2006-06-01

    Full Text Available Calls for accountability in America's schools have created increased responsibilities for educational leaders. In this article, we describe and discuss a study of elementary, middle, and high school principals' perceptions of the state-wide educational accountability program in North Carolina. The respondents indicated that the state's accountability program has had its greatest impact on how they monitored student achievement, aligned the curriculum to the testing program, provided student remedial or tutorial opportunities, assigned teachers to grades levels or subjects, and protected instructional time. Views of some components, such as measures of school effectiveness, school safety standards, expectations and promotion standards for students, and financial bonuses received by staff members in schools that meet expected achievement standards, were viewed favorably. In contrast, the No Child Left Behind Adequate Yearly Progress (AYP requirement (incorporated into the state's accountability program, testing requirements for Limited English Proficiency students and special education students, the sanctions applied to schools that do not meet expected growth, and the school status designation labels that are applied to schools based upon student achievement were perceived more negatively. The predictable and unpredictable outcomes of a mandated accountability program on the perceptions (and behavior of school principals create important considerations which are discussed for policy-makers and other professionals dealing with standards-based reform.

  8. A Robust WLS Power System State Estimation Method Integrating a Wide-Area Measurement System and SCADA Technology

    Directory of Open Access Journals (Sweden)

    Tao Jin

    2015-04-01

    Full Text Available With the development of modern society, the scale of the power system is rapidly increased accordingly, and the framework and mode of running of power systems are trending towards more complexity. It is nowadays much more important for the dispatchers to know exactly the state parameters of the power network through state estimation. This paper proposes a robust power system WLS state estimation method integrating a wide-area measurement system (WAMS and SCADA technology, incorporating phasor measurements and the results of the traditional state estimator in a post-processing estimator, which greatly reduces the scale of the non-linear estimation problem as well as the number of iterations and the processing time per iteration. This paper firstly analyzes the wide-area state estimation model in detail, then according to the issue that least squares does not account for bad data and outliers, the paper proposes a robust weighted least squares (WLS method that combines a robust estimation principle with least squares by equivalent weight. The performance assessment is discussed through setting up mathematical models of the distribution network. The effectiveness of the proposed method was proved to be accurate and reliable by simulations and experiments.

  9. Basic equations of quasiparticle-phonon model of nucleus with account of Pauli principle and phonons interactions in ground state

    International Nuclear Information System (INIS)

    Voronov, V.V.; Dang, N.D.

    1984-01-01

    the system of equations, enabling to calculate the energy and the structure of excited states, described by the wave function, containing one- and two-phon components was obtained in the framework of quasiparticlephonon model. The requirements of Pauli principle for two-phonon components and phonon correlation in the ground nucleus state are taken into account

  10. Understanding Internal Accountability in Nigeria’s Routine Immunization System: Perspectives From Government Officials at the National, State, and Local Levels

    Directory of Open Access Journals (Sweden)

    Daniel J. Erchick

    2017-07-01

    Full Text Available Background Routine immunization coverage in Nigeria has remained low, and studies have identified a lack of accountability as a barrier to high performance in the immunization system. Accountability lies at the heart of various health systems strengthening efforts recently launched in Nigeria, including those related to immunization. Our aim was to understand the views of health officials on the accountability challenges hindering immunization service delivery at various levels of government. Methods A semi-structured questionnaire was used to interview immunization and primary healthcare (PHC officials from national, state, local, and health facility levels in Niger State in north central Nigeria. Individuals were selected to represent a range of roles and responsibilities in the immunization system. The questionnaire explored concepts related to internal accountability using a framework that organizes accountability into three axes based upon how they drive change in the health system. Results Respondents highlighted accountability challenges across multiple components of the immunization system, including vaccine availability, financing, logistics, human resources, and data management. A major focus was the lack of clear roles and responsibilities both within institutions and between levels of government. Delays in funding, especially at lower levels of government, disrupted service delivery. Supervision occurred less frequently than necessary, and the limited decision space of managers prevented problems from being resolved. Motivation was affected by the inability of officials to fulfill their responsibilities. Officials posited numerous suggestions to improve accountability, including clarifying roles and responsibilities, ensuring timely release of funding, and formalizing processes for supervision, problem solving, and data reporting. Conclusion Weak accountability presents a significant barrier to performance of the routine immunization

  11. A mathematical method for verifying the validity of measured information about the flows of energy resources based on the state estimation theory

    Science.gov (United States)

    Pazderin, A. V.; Sof'in, V. V.; Samoylenko, V. O.

    2015-11-01

    Efforts aimed at improving energy efficiency in all branches of the fuel and energy complex shall be commenced with setting up a high-tech automated system for monitoring and accounting energy resources. Malfunctions and failures in the measurement and information parts of this system may distort commercial measurements of energy resources and lead to financial risks for power supplying organizations. In addition, measurement errors may be connected with intentional distortion of measurements for reducing payment for using energy resources on the consumer's side, which leads to commercial loss of energy resource. The article presents a universal mathematical method for verifying the validity of measurement information in networks for transporting energy resources, such as electricity and heat, petroleum, gas, etc., based on the state estimation theory. The energy resource transportation network is represented by a graph the nodes of which correspond to producers and consumers, and its branches stand for transportation mains (power lines, pipelines, and heat network elements). The main idea of state estimation is connected with obtaining the calculated analogs of energy resources for all available measurements. Unlike "raw" measurements, which contain inaccuracies, the calculated flows of energy resources, called estimates, will fully satisfy the suitability condition for all state equations describing the energy resource transportation network. The state equations written in terms of calculated estimates will be already free from residuals. The difference between a measurement and its calculated analog (estimate) is called in the estimation theory an estimation remainder. The obtained large values of estimation remainders are an indicator of high errors of particular energy resource measurements. By using the presented method it is possible to improve the validity of energy resource measurements, to estimate the transportation network observability, to eliminate

  12. State dependent optimization of measurement policy

    Science.gov (United States)

    Konkarikoski, K.

    2010-07-01

    Measurements are the key to rational decision making. Measurement information generates value, when it is applied in the decision making. An investment cost and maintenance costs are associated with each component of the measurement system. Clearly, there is - under a given set of scenarios - a measurement setup that is optimal in expected (discounted) utility. This paper deals how the measurement policy optimization is affected by different system states and how this problem can be tackled.

  13. State dependent optimization of measurement policy

    International Nuclear Information System (INIS)

    Konkarikoski, K

    2010-01-01

    Measurements are the key to rational decision making. Measurement information generates value, when it is applied in the decision making. An investment cost and maintenance costs are associated with each component of the measurement system. Clearly, there is - under a given set of scenarios - a measurement setup that is optimal in expected (discounted) utility. This paper deals how the measurement policy optimization is affected by different system states and how this problem can be tackled.

  14. Accounting for health and health care: approaches to measuring the sources and costs of their improvement

    National Research Council Canada - National Science Library

    Panel to Advance a Research Program on the Design of National Health Accounts

    .... Accounting for Health and Health Care addresses both these issues. The government agencies responsible for measuring unit prices for medical services have taken steps in recent years that have greatly improved the accuracy of those measures. Nonetheless, this book has several recommendations aimed at further improving the price indices.

  15. Taking account of sample finite dimensions in processing measurements of double differential cross sections of slow neutron scattering

    International Nuclear Information System (INIS)

    Lisichkin, Yu.V.; Dovbenko, A.G.; Efimenko, B.A.; Novikov, A.G.; Smirenkina, L.D.; Tikhonova, S.I.

    1979-01-01

    Described is a method of taking account of finite sample dimensions in processing measurement results of double differential cross sections (DDCS) of slow neutron scattering. A necessity of corrective approach to the account taken of the effect of sample finite dimensions is shown, and, in particular, the necessity to conduct preliminary processing of DDCS, the account being taken of attenuation coefficients of single scattered neutrons (SSN) for measurements on the sample with a container, and on the container. Correction for multiple scattering (MS) calculated on the base of the dynamic model should be obtained, the account being taken of resolution effects. To minimize the effect of the dynamic model used in calculations it is preferred to make absolute measurements of DDCS and to use the subraction method. The above method was realized in the set of programs for the BESM-5 computer. The FISC program computes the coefficients of SSN attenuation and correction for MS. The DDS program serves to compute a model DDCS averaged as per the resolution function of an instrument. The SCATL program is intended to prepare initial information necessary for the FISC program, and permits to compute the scattering law for all materials. Presented are the results of using the above method while processing experimental data on measuring DDCS of water by the DIN-1M spectrometer

  16. The Relationship between Test Preparation and State Test Performance: Evidence from the Measure of Effective Teaching (MET) Project

    Science.gov (United States)

    Li, Hongli; Xiong, Yao

    2018-01-01

    The passage of the NCLB Act enhanced accountability policies in the United States, and standardized testing became prevalent as a policy tool to ensure accountability in K-12 education. Given the high stakes of state administered accountability tests, more school teachers have adopted test-preparation strategies to ensure satisfactory student…

  17. Entanglement measure for general pure multipartite quantum states

    International Nuclear Information System (INIS)

    Heydari, Hoshang; Bjoerk, Gunnar

    2004-01-01

    We propose an explicit formula for a measure of entanglement of pure multipartite quantum states. We discuss the mathematical structure of the measure and give a brief explanation of its physical motivation. We apply the measure on some pure, tripartite, qubit states and demonstrate that, in general, the entanglement can depend on what actions are performed on the various subsystems, and specifically if the parties in possession of the subsystems cooperate or not. We also give some simple but illustrative examples of the entanglement of four-qubit and m-qubit states

  18. The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards

    Directory of Open Access Journals (Sweden)

    Tanja Lakovic

    2013-07-01

    Full Text Available This study analyzes how the International Accounting Standards Board (IASB promotes professional judgement by issuing objectives-oriented accounting standards and exposure drafts.  We focus on the the role of judgement as outlined in Phase I of the IASB Conceptual Framework (CF, Chapter 1, “Objective of General Purpose Financial Statements” and Chapter 3, “Qualitative Characteristics of Useful Financial Information” (IASB 2010. We discuss how the framework, when viewed through the prism of 'objectives-oriented accounting standards' as recommended by the United States Securities and Exchange Commission (SEC Report in its “Study Pursuant to Section 108(d of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System” (July 2003, encourages professional judgement. We analyze International Financial Reporting Standards (IFRS and Exposure Drafts (ED issued by the IASB since its inception in 2002 to determine if those documents are consistent with objectives-oriented accounting standards. Our analysis is useful for gaining insights into how the IASB integrates the CF with the SEC’s recommended objectives-oriented accounting approach to promote judgement in the interest of IASB/FASB convergence of accounting standards.

  19. 77 FR 37330 - Reef Fish Fishery of the Gulf of Mexico; 2012 Commercial Accountability Measure and Closure for...

    Science.gov (United States)

    2012-06-21

    ... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 622 [Docket No. 120417412-2412-01] RIN 0648-XCO76 Reef Fish Fishery of the Gulf of Mexico; 2012 Commercial Accountability...: NMFS implements accountability measures (AMs) for the commercial sector of gray triggerfish in the Gulf...

  20. Methods of Verification, Accountability and Control of Special Nuclear Material

    International Nuclear Information System (INIS)

    Stewart, J.E.

    1999-01-01

    This session demonstrates nondestructive assay (NDA) measurement, surveillance and analysis technology required to protect, control and account (MPC and A) for special nuclear materials (SNM) in sealed containers. These measurements, observations and analyses comprise state-of-the art, strengthened, SNM safeguards systems. Staff member specialists, actively involved in research, development, training and implementation worldwide, will present six NDA verification systems and two software tools for integration and analysis of facility MPC and A data

  1. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  2. Classroom Composition and Measured Teacher Performance: What Do Teacher Observation Scores Really Measure?

    Science.gov (United States)

    Steinberg, Matthew P.; Garrett, Rachel

    2016-01-01

    As states and districts implement more rigorous teacher evaluation systems, measures of teacher performance are increasingly being used to support instruction and inform retention decisions. Classroom observations take a central role in these systems, accounting for the majority of teacher ratings upon which accountability decisions are based.…

  3. At the Forefront of the New Accountability Era: Early Implementation Findings from the CORE Waiver Districts

    Science.gov (United States)

    Marsh, Julie A.; Bush-Mecenas, Susan; Hough, Heather J.; Park, Vicki; Allbright, Taylor; Hall, Michelle; Glover, Holly

    2016-01-01

    California and the nation are at the crossroads of a major shift in school accountability policy. At the state level, California's Local Control and Accountability Plan (LCAP) encourages the use of multiple measures of school performance used locally to support continuous improvement and strategic resource allocation. Similarly, the federal Every…

  4. KMS fusion system resource accounting and performance measurement system for RSX11M V3.2

    International Nuclear Information System (INIS)

    Downward, J.G.

    1980-01-01

    Version 3.2 of the KMS FUSION accounting system is aimed at providing the user of RSX11M V3.2 with a versatile tool for measuring the performance of the operating system, tuning the system, and providing sufficient usage statistics so that the system manager can implement chargeback accounting if it is required by the installation. Sufficient hooks are provided so that the intrepid user can expand the system substantially beyond what is currently provided

  5. KMS fusion system resource accounting and performance measurement system for RSX11M V3. 2

    Energy Technology Data Exchange (ETDEWEB)

    Downward, J. G.

    1980-01-01

    Version 3.2 of the KMS FUSION accounting system is aimed at providing the user of RSX11M V3.2 with a versatile tool for measuring the performance of the operating system, tuning the system, and providing sufficient usage statistics so that the system manager can implement chargeback accounting if it is required by the installation. Sufficient hooks are provided so that the intrepid user can expand the system substantially beyond what is currently provided.

  6. Radiative lifetime measurements of rubidium Rydberg states

    International Nuclear Information System (INIS)

    Branden, D B; Juhasz, T; Mahlokozera, T; Vesa, C; Wilson, R O; Zheng, M; Tate, D A; Kortyna, A

    2010-01-01

    We have measured the radiative lifetimes of ns, np and nd Rydberg states of rubidium in the range 28 ≤ n ≤ 45. To enable long-lived states to be measured, our experiment uses slow-moving (∼100 μK) 85 Rb atoms in a magneto-optical trap (MOT). Two experimental techniques have been adopted to reduce random and systematic errors. First, a narrow-bandwidth pulsed laser is used to excite the target nl Rydberg state, resulting in minimal shot-to-shot variation in the initial state population. Second, we monitor the target state population as a function of time delay from the laser pulse using a short-duration, millimetre-wave pulse that is resonant with a one- or two-photon transition to a higher energy 'monitor state', n'l'. We then selectively field ionize the monitor state, and detect the resulting electrons with a micro-channel plate. This signal is an accurate mirror of the nl target state population, and is uncontaminated by contributions from other states which are populated by black body radiation. Our results are generally consistent with other recent experimental results obtained using a method which is more prone to systematic error, and are also in excellent agreement with theory.

  7. Annotated Bibliography on School Finance: Policy and Political Issues; Federal Government; State Issues; Non-Public Schools; Accountability.

    Science.gov (United States)

    Gipson, Joella

    Limited to periodical literature, this annotated bibliography on school finance contains 81 references grouped in 5 categories: (1) policy and politica issues, (2) federal government, (3) state issues, (4) aid to nonpublic schools, and (5) accountability. Following the bibliographic citations, annotations range from 4 to 15 lines and conclude by…

  8. Connections of geometric measure of entanglement of pure symmetric states to quantum state estimation

    International Nuclear Information System (INIS)

    Chen Lin; Zhu Huangjun; Wei, Tzu-Chieh

    2011-01-01

    We study the geometric measure of entanglement (GM) of pure symmetric states related to rank 1 positive-operator-valued measures (POVMs) and establish a general connection with quantum state estimation theory, especially the maximum likelihood principle. Based on this connection, we provide a method for computing the GM of these states and demonstrate its additivity property under certain conditions. In particular, we prove the additivity of the GM of pure symmetric multiqubit states whose Majorana points under Majorana representation are distributed within a half sphere, including all pure symmetric three-qubit states. We then introduce a family of symmetric states that are generated from mutually unbiased bases and derive an analytical formula for their GM. These states include Dicke states as special cases, which have already been realized in experiments. We also derive the GM of symmetric states generated from symmetric informationally complete POVMs (SIC POVMs) and use it to characterize all inequivalent SIC POVMs in three-dimensional Hilbert space that are covariant with respect to the Heisenberg-Weyl group. Finally, we describe an experimental scheme for creating the symmetric multiqubit states studied in this article and a possible scheme for measuring the permanence of the related Gram matrix.

  9. Concepts of IAEA nuclear materials accounting

    International Nuclear Information System (INIS)

    Oakberg, John A.

    2001-01-01

    The paper describes nuclear material accounting from the standpoint of IAEA Safeguards and how this accounting is applied by the Agency. The basic concepts of nuclear material accounting are defined and the way these apply to States with INFCIRC/153-type safeguards agreements is presented. (author)

  10. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

  11. New approach to safeguards accounting

    International Nuclear Information System (INIS)

    Pike, D.H.; Morrison, G.W.

    1977-03-01

    In recent years there has been widespread concern over the problem of nuclear safeguards. Due to the proliferation of nuclear reactors throughout the world, the concern about the loss or diversion of nuclear materials at various points in the fuel cycle has greatly increased. To minimize the possibility of material loss, the nuclear industry relies on physical protection systems and materials accountability procedures at licensed facilities. Present techniques of material accountability rely on double-entry accounting systems. For various reasons, only noisy observations of on-hand inventory are available. Hence one is forced to use statistical techniques in an attempt to detect the existence of missing material. Current practice is to use control charts as the basis for detecting significant material losses. Control charts may aid in detecting large material losses but are insensitive to small quantities of material loss, even if these small losses occur repeatedly over a long period of time. The purpose of this research is to show the feasibility of using linear state estimation theory in nuclear material accountability. The Kalman Filter is used as the state estimation technique. The state vector which consists of on-hand inventory and material losses is estimated recursively

  12. Conflicting demands of No Child Left Behind and state systems: Mixed messages about school performance.

    Directory of Open Access Journals (Sweden)

    Robert L. Linn

    2005-06-01

    Full Text Available An ever-increasing reliance on student performance on tests holds schools and educators accountable both to state accountability systems and also to the accountability requirements of the No Child Left Behind (NCLB Act of 2001. While each state has constructed its own definition of Adequate Yearly Progress (AYP requirements within the confines of NCLB, substantial differences between the accountability requirements of many state systems and NCLB still have resulted in mixed messages regarding the performance of schools. Several features of NCLB accountability and state accountability systems contribute to the identification of a school as meeting goals according to NCLB but failing to do so according to the state accountability system, or vise versa. These include the multiple hurdles of NCLB, the comparison of performance against a fixed target rather than changes in achievement, and the definition of performance goals. The result of these features is a set of AYP measures that is inconsistent both with existing state accountability systems and also with state NAEP performance. Using existing achievement to set the cut-score measured by AYP and using the highest-performing schools to set the year-to-year improvement standards would improve the NCLB accountability system.

  13. Proceedings of the Tripartite Seminar on Nuclear Material Accounting and Control at Radiochemical Plants

    International Nuclear Information System (INIS)

    1999-01-01

    The problems of creation and operation of nuclear materials (NM) control and accounting systems and their components at radiochemical plants were discussed in seminar during November 2-6 of 1998. There were 63 Russian and 25 foreign participants in seminar. The seminar programme includes following sessions and articles: the aspects of State NM control and accountancy; NM control and accounting in radiochemical plants and at separate stages of reprocessing of spent nuclear fuel and irradiated fuel elements of commercial reactors; NM control and accountancy in storage facilities of radiochemical plants; NM control and accounting computerization, material balance assessment, preparation of reports; qualitative and quantitative measurements in NM control and accounting at radiochemical plants destructive analysis techniques [ru

  14. Salzburger State Reactance Scale (SSR Scale): Validation of a Scale Measuring State Reactance.

    Science.gov (United States)

    Sittenthaler, Sandra; Traut-Mattausch, Eva; Steindl, Christina; Jonas, Eva

    This paper describes the construction and empirical evaluation of an instrument for measuring state reactance, the Salzburger State Reactance (SSR) Scale. The results of a confirmatory factor analysis supported a hypothesized three-factor structure: experience of reactance, aggressive behavioral intentions, and negative attitudes. Correlations with divergent and convergent measures support the validity of this structure. The SSR Subscales were strongly related to the other state reactance measures. Moreover, the SSR Subscales showed modest positive correlations with trait measures of reactance. The SSR Subscales correlated only slightly or not at all with neighboring constructs (e.g., autonomy, experience of control). The only exception was fairness scales, which showed moderate correlations with the SSR Subscales. Furthermore, a retest analysis confirmed the temporal stability of the scale. Suggestions for further validation of this questionnaire are discussed.

  15. A fundamentalist perspective on accounting and implications for accounting research

    Institute of Scientific and Technical Information of China (English)

    Guohua; Jiang; Stephen; Penman

    2013-01-01

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

  16. THE RELATIONSHIP BETWEEN THE USE OF A PERFORMANCE MEASUREMENT SYSTEM, ORGANIZATIONAL FACTORS, ACCOUNTABILITY, AND THE PERFORMANCE OF PUBLIC SECTOR ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Muhammad Ahyaruddin

    2016-01-01

    Full Text Available This research studies the accountability and performance of public sector organizations. It provides empirical evidence about the relationship between the use of a performance measurement system and the organizational factors of accountability and organizational performance. We investigate the three roles of a performance measurement system (its operational use, incentive use, and exploratory use, and three organizational factors (contractibility, the legislative mandate, and management commitment. A mixed method approach with sequential explanatory design was used to answer the research question. The hypotheses testing used Structural Equation Modelling-Partial Least Square (SEM-PLS. Our findings were based on survey data from 137 SKPD officers in the local government of Yogyakarta Province, and showed that management commitment had a positive association with accountability and organizational performance. We also found a positive association between the legislative mandate and accountability. However, this research did not find any significant association among the three roles of the performance measurement system with accountability and organizational performance. Based on the institutional theory, our findings show substantial contributions by the institutional isomorphism, which was used in an appropriate manner to explain the context of public sector organizations, especially in the local government of Yogyakarta Province.

  17. State system experience with safeguarding power reactors

    International Nuclear Information System (INIS)

    Roehnsch, W.

    1982-01-01

    This session describes the development and operation of the State System of Accountancy and Control in the German Democratic Republic, and summarizes operating experience with safeguards at power reactor facilities. Overall organization and responsibilities, containment and surveillance measures, materials accounting, and inspection procedures will be outlined. Cooperation between the IAEA, State system, facility, and supplier authorities will also be addressed

  18. Relation between the organizational lifecycle and planning: a study of accounting service companies from the state of Santa Catarina

    Directory of Open Access Journals (Sweden)

    Dinorá Baldo de Faveri

    2014-11-01

    Full Text Available The study aims to identify the relation between the different stages of the organizational lifecycle and the planning process of accounting service companies in the State of Santa Catarina. This descriptive research with a quantitative approach was undertaken through a survey in a convenience sample of 116 companies. Therefore, the model by Miller and Friesen (1984 was used to identify the lifecycle stages and the instrument by Frezatti, Relvas, Nascimento, Junqueira and Souza (2010 to measure the usage level of the planning artifacts. The planning was analyzed in its three modalities: Strategic Planning, Budget and Budgetary Control. To analyze the data, discriminant and correlation analyses were used. The study results showed that the accounting service companies are classified in distinct stages of the organizational lifecycle, predominantly birth and rejuvenation. Only half of the companies analyzed use the budget, even when managed by people with a background in the area who know the importance of this instrument. In addition, a negative correlation was observed between the stages of birth and decline and the use of the planning artifacts and a positive correlation between the stages of growth, maturity and rejuvenation, in line with the results by Miller and Friesen (1984.

  19. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2010-10-20

    ... cost accounting standards governing the measurement, assignment, and allocation of costs to contracts... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts Executed and... and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION...

  20. Accounting and the Virtues of Anarchy

    Directory of Open Access Journals (Sweden)

    Warwick Funnell

    2007-03-01

    Full Text Available The ability of accounting to be used for the purposes of economic, social and political oppressionis now well recognised in the critical accounting literature. Accounting is far more than aninnocuous technology of rational calculation and accountability upon which management and theefficient operation of markets depend. Its contributions to maintaining the hegemony of the stateare primarily through its close association with the protection and promotion of property rights.For the anarchist this relationship is the source of entrenched injustice which alienatesindividuals from their fundamental, moral nature. Elimination of the state allows justice to bereasserted and society to operate on moral principles. When the very existence of the state isquestioned, as does anarchism, understanding of the fundamental nature and contributions ofaccounting need to be renegotiated.

  1. 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...

  2. Managerial accounting of social welfare of the company’s employees

    Directory of Open Access Journals (Sweden)

    S.O. Levytska

    2016-12-01

    Full Text Available Modern management system actualizes the need for monitoring the performance evaluation of social programs, particularly in terms of personalized costs of conservation, restoration and rational use of labor resources. Social responsibility of business – is a concept that encourages business entities to consider the interests of society by taking responsibility for the impact of performance on consumers, stakeholders, employees, communities and the environment. Therefore, the baseline corporate social responsibility (CSR should be integrated for entities controlled not only by public authorities, but also by the public. The source of information for enterprises is the only integrated system of economic accounting, including accounting, internal, statistical and tax accounting subsystem of business transactions. The integrated accounting system has indicators in the context of each sub-account, describing the status and use of labor resources. Given the purpose of the social component and the methodological and organizational features of this subsystem we can define managerial accounting as a reflection of economic activity within the economic and organizational measures, conservation, and workforce development of the enterprise based on ecological and economic providing for their implementation. Established, that reporting forms are not ready to disclose the performance of CSR in the context of the results of their activities. Topical is the issue of forming social reporting. The above mentioned will establish control by the state, owners, labor collective of compliance with the state policy of social support workers, early subjects accumulate funds for such payments.

  3. Accounting for Posttraumatic Stress Disorder Symptom Severity With Pre- and Posttrauma Measures: A Longitudinal Study of Older Adults.

    Science.gov (United States)

    Ogle, Christin M; Rubin, David C; Siegler, Ilene C

    2016-03-01

    Using data from a longitudinal study of community-dwelling older adults, we analyzed the most extensive set of known correlates of PTSD symptoms obtained from a single sample to examine the measures' independent and combined utility in accounting for PTSD symptom severity. Fifteen measures identified as PTSD risk factors in published meta-analyses and 12 theoretically and empirically supported individual difference and health-related measures were included. Individual difference measures assessed after the trauma, including insecure attachment and factors related to the current trauma memory, such as self-rated severity, event centrality, frequency of involuntary recall, and physical reactions to the memory, accounted for symptom severity better than measures of pre-trauma factors. In an analysis restricted to prospective measures assessed before the trauma, the total variance explained decreased from 56% to 16%. Results support a model of PTSD in which characteristics of the current trauma memory promote the development and maintenance of PTSD symptoms.

  4. Weak measurements and quantum weak values for NOON states

    Science.gov (United States)

    Rosales-Zárate, L.; Opanchuk, B.; Reid, M. D.

    2018-03-01

    Quantum weak values arise when the mean outcome of a weak measurement made on certain preselected and postselected quantum systems goes beyond the eigenvalue range for a quantum observable. Here, we propose how to determine quantum weak values for superpositions of states with a macroscopically or mesoscopically distinct mode number, that might be realized as two-mode Bose-Einstein condensate or photonic NOON states. Specifically, we give a model for a weak measurement of the Schwinger spin of a two-mode NOON state, for arbitrary N . The weak measurement arises from a nondestructive measurement of the two-mode occupation number difference, which for atomic NOON states might be realized via phase contrast imaging and the ac Stark effect using an optical meter prepared in a coherent state. The meter-system coupling results in an entangled cat-state. By subsequently evolving the system under the action of a nonlinear Josephson Hamiltonian, we show how postselection leads to quantum weak values, for arbitrary N . Since the weak measurement can be shown to be minimally invasive, the weak values provide a useful strategy for a Leggett-Garg test of N -scopic realism.

  5. 46 CFR 232.3 - Chart of accounts.

    Science.gov (United States)

    2010-10-01

    ... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...

  6. Isotope correlation techniques for verifying input accountability measurements at a reprocessing plant

    International Nuclear Information System (INIS)

    Umezawa, H.; Nakahara, Y.

    1983-01-01

    Isotope correlation techniques were studied to verify input accountability measurements at a reprocessing plant. On the basis of a historical data bank, correlation between plutonium-to-uranium ratio and isotopic variables was derived as a function of burnup. The burnup was determined from the isotopic ratios of uranium and plutonium, too. Data treatment was therefore made in an iterative manner. The isotopic variables were defined to cover a wide spectrum of isotopes of uranium and plutonium. The isotope correlation techniques evaluated important parameters such as the fuel burnup, the most probable ratio of plutonium to uranium, and the amounts of uranium and plutonium in reprocessing batches in connection with fresh fuel fabrication data. In addition, the most probable values of isotope abundance of plutonium and uranium could be estimated from the plutonium-to-uranium ratio determined, being compared with the reported data for verification. A pocket-computer-based system was developed to enable inspectors to collect and evaluate data in a timely fashion at the input accountability measurement point by the isotope correlation techniques. The device is supported by battery power and completely independent of the operator's system. The software of the system was written in BASIC. The data input can be stored in a cassette tape and transferred into a higher level computer. The correlations used for the analysis were given as a form of analytical function. Coefficients for the function were provided relevant to the type of reactor and the initial enrichment of fuel. (author)

  7. Financial Management: Overall Plan Needed To Guide System Improvements at Education. United States General Accounting Office Report to the Secretary of Education.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    The U.S. Department of Education's financial management environment and effectiveness are described, together with the reliability of its accounting and internal control systems for the management of the money it gives or lends to schools, individual students, states, and local education agencies. The study found that key accounting and related…

  8. TFTR tritium inventory accountability system

    International Nuclear Information System (INIS)

    Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

    1995-01-01

    This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs

  9. Alternative fidelity measure between two states of an N-state quantum system

    International Nuclear Information System (INIS)

    Chen Jingling; Fu Libin; Zhao Xiangeng; Ungar, Abraham A.

    2002-01-01

    An alternative fidelity measure between two states of a qunit, an N-state quantum system, is proposed. It has a hyperbolic geometric interpretation, and it reduces to the Bures fidelity in the special case when N=2

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

    Science.gov (United States)

    Pflueger, Dane

    2015-04-23

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

  11. 7 CFR 953.35 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 953.35 Section 953.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... STATES Order Regulating Handling Expenses and Assessments § 953.35 Accounting. (a) If, at the end of a...

  12. 50 CFR 12.31 - Accountability.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 1 2010-10-01 2010-10-01 false Accountability. 12.31 Section 12.31 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR TAKING... SEIZURE AND FORFEITURE PROCEDURES Disposal of Forfeited or Abandoned Property § 12.31 Accountability. All...

  13. [Life quality parameters in prenosologic evaluation of health state in residents of protective measures area near objects of storage and destruction of chemical weapons].

    Science.gov (United States)

    Filippov, V L; Nechaeva, E N

    2014-01-01

    The article presents results of life quality assessment and subjective evaluation data on health state, used for prenosologic evaluation of health state in residents of protective measures area near objects of storage and destruction of chemical weapons. Considering specific features of residence near potentially dangerous objects, the authors conducted qualitative evaluation of satisfaction with various life facets, with taking into account the objects specificity, established correlation between life quality and self-evaluation of health with factors influencing public health state.

  14. Two-colorable graph states with maximal Schmidt measure

    International Nuclear Information System (INIS)

    Severini, Simone

    2006-01-01

    The Schmidt measure was introduced by Eisert and Briegel for quantifying the degree of entanglement of multipartite quantum systems [J. Eisert, H.-J. Briegel, Phys. Rev. A 64 (2001) 22306]. For two-colorable graph states, the Schmidt measure is related to the spectrum of the associated graph. We observe that almost all two-colorable graph states have maximal Schmidt measure and we construct specific examples. By making appeal to a result of Ehrenfeucht et al. [A. Ehrenfeucht, T. Harju, G. Rozenberg, Discrete Math. 278 (2004) 45], we point out that the graph operations called local complementation and switching form a transitive group acting on the set of all graph states of a given dimension

  15. German Democratic Republic State system of accounting for and control of nuclear material

    International Nuclear Information System (INIS)

    Roehnsch, W.; Gegusch, M.

    1976-01-01

    The system of accountancy for and control of nuclear material in the German Democratic Republic (GDR) with its legal bases and components is embedded in the overall State system of protection in the peaceful uses of nuclear energy. As the competent State authority, the Nuclear Safety and Radiation Protection Board of the GDR is also responsible for meeting the GDR's national and international tasks in the control of nuclear material. At enterprise level, the observance of all safety regulations for nuclear material, including the regulations for the control, is within the responsibility of managers of establishments, which are in any way concerned with the handling of nuclear material. To support managers and to function as internal control authorities, nuclear material officers have been appointed in these establishments. Design information, operating data, physical inventory of nuclear material and the respective enterprise records and reports are subject to State control by the Nuclear Material Inspectorate of the Nuclear Safety and Radiation Protection Board. This Inspectorate keeps the central records on nuclear material, forwards reports and information to, and maintains the necessary contacts with, the IAEA. For the nuclear material in the GDR four material balance areas have been established for control purposes. To rationalize central recording and reporting, electronic data processing is increasingly made use of. In a year-long national and international control of nuclear material, the State control system has stood the test and successfully co-operates with the IAEA. (author)

  16. Recovery of maximally entangled quantum states by weak-measurement reversal

    Science.gov (United States)

    Maleki, Yusef; Zheltikov, Aleksei M.

    2018-05-01

    Maximal quantum entanglement provided by N00N states is a unique resource in the quest for the ultimate precision in physical measurements. Such states, however, are fragile and prone to decoherence. Even in weak-measurement schemes, as we demonstrate in this work, the phase super-resolution provided by N00N states is achieved at a cost of an N-fold enhancement of amplitude damping. Still, as the analysis presented here shows, a partial collapse of N00N states induced by weak measurements can be reversed, despite the dramatic, N-fold enhancement of amplitude damping, through appropriate reversal operations on the post-measurement state, enabling a full restoration of the Heisenberg-limit phase super-resolution of N00N states.

  17. Absolute and proportional measures of potential markers of rehearsal, and their implications for accounts of its development

    Science.gov (United States)

    Jarrold, Christopher; Danielsson, Henrik; Wang, Xiaoli

    2015-01-01

    Previous studies of the development of phonological similarity and word length effects in children have shown that these effects are small or absent in young children, particularly when measured using visual presentation of the memoranda. This has often been taken as support for the view that young children do not rehearse. The current paper builds on recent evidence that instead suggests that absent phonological similarity and word length effects in young children reflects the same proportional cost of these effects in children of all ages. Our aims are to explore the conditions under which this proportional scaling account can reproduce existing developmental data, and in turn suggest ways that future studies might measure and model phonological similarity and word length effects in children. To that end, we first fit a single mathematical function through previously reported data that simultaneously captures absent and negative proportional effects of phonological similarity in young children plus constant proportional similarity effects in older children. This developmental function therefore provides the benchmark that we seek to re-produce in a series of subsequent simulations that test the proportional scaling account. These simulations reproduce the developmental function well, provided that they take into account the influence of floor effects and of measurement error. Our simulations suggest that future empirical studies examining these effects in the context of the development of rehearsal need to take into account proportional scaling. They also provide a demonstration of how proportional costs can be explored, and of the possible developmental functions associated with such an analysis. PMID:25852615

  18. The logic of pension accounting

    OpenAIRE

    Napier, Christopher J.

    2009-01-01

    Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of pension liabilities and assets. Accounting standards that permit enterprises to ignore, spread or segregate elements of pension cost, or to create artificial cost measures, are open to criticism and ...

  19. The revised geometric measure of entanglement for isotropic state

    International Nuclear Information System (INIS)

    Cao Ya

    2011-01-01

    Based on the revised geometric measure of entanglement (RGME), we obtain the analytical expression of isotropic state and generalize to n-particle and d-dimension mixed state case. Meantime, we obtain the relation about isotropic state E-tilde sin 2 (ρ) ≤ E re (ρ). The results indicate RGME is an appropriate measure of entanglement. (authors)

  20. [The main directions of improving the system of state accounting and control of radioactive substances and radioactive waste products].

    Science.gov (United States)

    2012-01-01

    This paper describes a modification of the basic directions of state accounting and control of radioactive substances and radioactive waste products, whose implementation will significantly improve the efficiency of its operation at the regional level. Selected areas are designed to improve accounting and control system for the submission of the enterprises established by the reporting forms, the quality of the information contained in them, as well as structures of information and process for collecting, analyzing and data processing concerning radioactive substances and waste products.

  1. An Accounting International Experience Course

    Science.gov (United States)

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

    2010-01-01

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

  2. Redesigning Systems of School Accountability: A Multiple Measures Approach to Accountability and Support

    Science.gov (United States)

    Bae, Soung

    2018-01-01

    The challenges facing our children in the 21st century are rapidly changing. As a result, schools bear a greater responsibility to prepare students for college, career, and life and must be held accountable for more than just testing and reporting on a narrow set of outcomes aimed at minimum levels of competency. Thus, scholars, educators, and…

  3. Cultural Impacts in Managerial Accounting

    OpenAIRE

    Flavius Guinea

    2006-01-01

    From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is c...

  4. Measuring the attitudes of dental students towards social accountability following dental education - Qualitative findings.

    Science.gov (United States)

    Chen, Vivian; Foster Page, Lyndie; McMillan, John; Lyons, Karl; Gibson, Barry

    2016-06-01

    The term social accountability has gained increased interest in medical education, but is relatively unexplored in dentistry. The aim of this study is to explore dental students' attitudes towards social accountability. A qualitative study utilizing focus groups with University of Otago final year (5th year) Bachelor of Dental Surgery (BDS) students was carried out. A questionnaire designed to measure medical students' attitudes towards social responsibility was used as a guide. Following data collection, framework analysis was used to analyze each of the three focus groups, and repeating themes were noted. Analysis of the focus groups discovered recurring themes, such that participants believed that dentists should be accountable to society in a professional context and that they are responsible for patients who present at their clinic but that there is no professional obligation to help reduce oral health inequalities by working with populations facing inequalities. There was strong agreement that there needs to be change to the dental health care system from a structural and political level to address oral health inequalities, rather than individual dentists assuming greater responsibility. Our findings show that dental education may not be accountable to society in the sense that it is not producing graduates who believe that they have an obligation to address the priority oral health concerns of society.

  5. Measuring the equations of state in a relaxed magnetohydrodynamic plasma

    Science.gov (United States)

    Kaur, M.; Barbano, L. J.; Suen-Lewis, E. M.; Shrock, J. E.; Light, A. D.; Brown, M. R.; Schaffner, D. A.

    2018-01-01

    We report measurements of the equations of state of a fully relaxed magnetohydrodynamic (MHD) laboratory plasma. Parcels of magnetized plasma, called Taylor states, are formed in a coaxial magnetized plasma gun, and are allowed to relax and drift into a closed flux conserving volume. Density, ion temperature, and magnetic field are measured as a function of time as the Taylor states compress and heat. The theoretically predicted MHD and double adiabatic equations of state are compared to experimental measurements. We find that the MHD equation of state is inconsistent with our data.

  6. Demonstration of an instrumental technique in the measurement of solution weight in the accountability vessels of a fuel reprocessing plant

    International Nuclear Information System (INIS)

    Nakajima, K.

    1977-04-01

    Load cells were installed on the input accountability vessel of a commercial reactor fuel reprocessing facility to determine if this proven principle of mass measurement is in fact applicable in such a severe radiation environment over a long period of time. Two other locations selected were the plutonium product nitrate solution accountability vessel and the plutonium product nitrate solution storage vessel. The latter two environments, while not severely radio-active, require a high degree of contamination control. All three vessels are of different geometrical configuration and capacity. Each vessel was carefully calibrated for volume measurements by adding controlled pre-measured increments of water. Measurements were made using the conventional dip-tube manometer system and the load cell - digital voltmeter. Standard deviation of the measurements on the input vessel and the plutonium storage vessel were in both cases 0.3%; for the plutonium accountability vessel 1.9%. Measurements taken of the input vessel during the ''cold run'' over a six-month period using solutions of unirradiated uranium showed a standard deviation of 0.4% and a bias of 0.8% in the summer months and 0.7% and 0.6% respectively in the winter months FINAL STOP CODE

  7. Accounting for measurement reliability to improve the quality of inference in dental microhardness research: a worked example.

    Science.gov (United States)

    Sever, Ivan; Klaric, Eva; Tarle, Zrinka

    2016-07-01

    Dental microhardness experiments are influenced by unobserved factors related to the varying tooth characteristics that affect measurement reproducibility. This paper explores the appropriate analytical tools for modeling different sources of unobserved variability to reduce the biases encountered and increase the validity of microhardness studies. The enamel microhardness of human third molars was measured by Vickers diamond. The effects of five bleaching agents-10, 16, and 30 % carbamide peroxide, and 25 and 38 % hydrogen peroxide-were examined, as well as the effect of artificial saliva and amorphous calcium phosphate. To account for both between- and within-tooth heterogeneity in evaluating treatment effects, the statistical analysis was performed in the mixed-effects framework, which also included the appropriate weighting procedure to adjust for confounding. The results were compared to those of the standard ANOVA model usually applied. The weighted mixed-effects model produced the parameter estimates of different magnitude and significance than the standard ANOVA model. The results of the former model were more intuitive, with more precise estimates and better fit. Confounding could seriously bias the study outcomes, highlighting the need for more robust statistical procedures in dental research that account for the measurement reliability. The presented framework is more flexible and informative than existing analytical techniques and may improve the quality of inference in dental research. Reported results could be misleading if underlying heterogeneity of microhardness measurements is not taken into account. The confidence in treatment outcomes could be increased by applying the framework presented.

  8. Ventilation rate in equilibrium factor measurements with solid state nuclear track detectors (SSNTD)

    International Nuclear Information System (INIS)

    Gil, L.R.; Leitao, R.M.S.; Marques, A.; Rivera, A.

    1994-08-01

    Ventilation rate values are calculated from track density measurements in solid state nuclear track detectors (SSNTD), both when ventilation is the main cause of radioactive disequilibrium in radon progeny and when it shares importance with other agents. The method consists in exposing a SSNTD of high intrinsic efficiency (CR-39) in filtered and unfiltered conditions and, in addition, covered with a thin Aluminium foil, to stop alpha particles from 218 Po and 222 Rn. No calibrations are required but, when necessary, independent measurements of the loss rates of radioactivity to aerosol and to walls have to perform. Ventilation rates depend upon geometry detection efficiencies for alpha particles, here obtained by Monte Carlo simulation, taking into account the space distribution of emission positions. This may lead to sizeable corrections in ventilation and equilibrium factor values. Since geometric detection efficiencies depend upon alpha-particle ranges in air, the influences of barometric variables are also discussed. (author). 7 refs

  9. Building a School Leadership Programme: An American Paradox of Autonomy and Accountability

    Science.gov (United States)

    Reyes-Guerra, Daniel; Russo, Marianne R.; Bogotch, Ira E.; Vásquez-Colina, Maria D.

    2014-01-01

    School districts within the USA face ever-decreasing autonomy in rendering decisions regarding instruction, curriculum and the leading and managing of schools at the local level due to the ever-increasing accountability measures implemented by district, state and federal governments. This study investigates a joint university-school district…

  10. Stress among Accounting Educators in the United States.

    Science.gov (United States)

    Seiler, Robert E.; Pearson, Della A.

    1984-01-01

    Stress among accounting educators was investigated and relationships between stress levels and work satisfaction levels, personality traits, and stress-coping techniques were examined. The most important personality charcteristics of higher stress individuals were impatience, assertiveness, workaholism, and idealism. (Author/MLW)

  11. Balancing the books accounting for librarians

    CERN Document Server

    Kirk, Rachel A

    2012-01-01

    Balancing the Books: Accounting for Librarians fills the gap that exists in literature on library acquisitions accounting. By covering essential accounting concepts, budgeting, government regulations that pertain to libraries, as well as accounting measur

  12. A measure of state persecutory ideation for experimental studies.

    Science.gov (United States)

    Freeman, Daniel; Pugh, Katherine; Green, Catherine; Valmaggia, Lucia; Dunn, Graham; Garety, Philippa

    2007-09-01

    Experimental research is increasingly important in developing the understanding of paranoid thinking. An assessment measure of persecutory ideation is necessary for such work. We report the reliability and validity of the first state measure of paranoia: The State Social Paranoia Scale. The items in the measure conform to a recent definition in which persecutory thinking has the 2 elements of feared harm and perpetrator intent. The measure was tested with 164 nonclinical participants and 21 individuals at high risk of psychosis with attenuated positive symptoms. The participants experienced a social situation presented in virtual reality and completed the new measure. The State Social Paranoia Scale was found to have excellent internal reliability, adequate test-retest reliability, clear convergent validity as assessed by both independent interviewer ratings and self-report measures, and showed divergent validity with measures of positive and neutral thinking. The measure of paranoia in a recent social situation has good psychometric properties.

  13. Measuring workload in collaborative contexts: trait versus state perspectives.

    Science.gov (United States)

    Helton, William S; Funke, Gregory J; Knott, Benjamin A

    2014-03-01

    In the present study, we explored the state versus trait aspects of measures of task and team workload in a disaster simulation. There is often a need to assess workload in both individual and collaborative settings. Researchers in this field often use the NASATask Load Index (NASA-TLX) as a global measure of workload by aggregating the NASA-TLX's component items. Using this practice, one may overlook the distinction between traits and states. Fifteen dyadic teams (11 inexperienced, 4 experienced) completed five sessions of a tsunami disaster simulator. After every session, individuals completed a modified version of the NASA-TLX that included team workload measures.We then examined the workload items by using a between-subjects and within-subjects perspective. Between-subjects and within-subjects correlations among the items indicated the workload items are more independent within subjects (as states) than between subjects (as traits). Correlations between the workload items and simulation performance were also different at the trait and state levels. Workload may behave differently at trait (between-subjects) and state (within-subjects) levels. Researchers interested in workload measurement as a state should take a within-subjects perspective in their analyses.

  14. 26 CFR 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods...

    Science.gov (United States)

    2010-04-01

    ... accounting period; (9) A list showing the name, address, and identifying number of, and the number of shares... United States dollars with a statement of the exchange rates used. The following rules shall apply for... functional currency as required on the form. Earnings and profits amounts furnished under paragraphs (f)(10...

  15. 18 CFR 41.10 - Examination of accounts.

    Science.gov (United States)

    2010-04-01

    ... thereafter until December 31, 1975, the services of an independent certified public accountant, or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other...) Beginning January 1, 1976, and each year thereafter, only independent certified public accountants, or...

  16. Effect of Smart Meter Measurements Data On Distribution State Estimation

    DEFF Research Database (Denmark)

    Pokhrel, Basanta Raj; Nainar, Karthikeyan; Bak-Jensen, Birgitte

    2018-01-01

    Smart distribution grids with renewable energy based generators and demand response resources (DRR) requires accurate state estimators for real time control. Distribution grid state estimators are normally based on accumulated smart meter measurements. However, increase of measurements in the phy......Smart distribution grids with renewable energy based generators and demand response resources (DRR) requires accurate state estimators for real time control. Distribution grid state estimators are normally based on accumulated smart meter measurements. However, increase of measurements...... in the physical grid can enforce significant stress not only on the communication infrastructure but also in the control algorithms. This paper aims to propose a methodology to analyze needed real time smart meter data from low voltage distribution grids and their applicability in distribution state estimation...

  17. Water Accounting Plus (WA+ – a water accounting procedure for complex river basins based on satellite measurements

    Directory of Open Access Journals (Sweden)

    P. Karimi

    2013-07-01

    Full Text Available Coping with water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links depletion to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper, we introduce Water Accounting Plus (WA+, which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use and landscape evapotranspiration on the water cycle is described explicitly by defining land use groups with common characteristics. WA+ presents four sheets including (i a resource base sheet, (ii an evapotranspiration sheet, (iii a productivity sheet, and (iv a withdrawal sheet. Every sheet encompasses a set of indicators that summarise the overall water resources situation. The impact of external (e.g., climate change and internal influences (e.g., infrastructure building can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used to acquire a vast amount of required data but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

  18. Approximate and Conditional Teleportation of an Unknown Atomic-Entangled State Without Bell-State Measurement

    Institute of Scientific and Technical Information of China (English)

    CHEN Chang-Yong; LI Shao-Hua

    2007-01-01

    A scheme for approximately and conditionally teleporting an unknown atomic-entangled state in cavity QED is proposed.It is the novel extension of the scheme of [Phys.Rev.A 69 (2004) 064302],where the state to be teleported is an unknown atomic state and where only a time point of system evolution and the corresponding fidelity implementing the teleportation are given.In fact,there exists multi-time points and the corresponding fidclities,which are shown in this paper and then are used to realize the approximate and conditional teleportation of the unknown atomic-entangled state.Naturally,our scheme does not involve the Bell-state measurement or an additional atom,which is required in the Bell-state measurement,only requiring one single-mode cavity.The scheme may be generalized to not only the teleportation of the cavity-mode-entangled-state by means of a single atom but also the teleportation of the unknown trapped-ion-entangled-state in a linear ion trap and the teleportation of the multi-atomic entangled states included in generalized GHZ states.

  19. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We

  20. Quadrature measurements of a bright squeezed state via sideband swapping

    DEFF Research Database (Denmark)

    Schneider, J.; Glockl, O.; Leuchs, G.

    2009-01-01

    The measurement of an arbitrary quadrature of a bright quantum state of light is a commonly requested action in many quantum information protocols, but it is experimentally challenging with previously proposed schemes. We suggest that the quadrature be measured at a specific sideband frequency...... of a bright quantum state by transferring the sideband modes under interrogation to a vacuum state and subsequently measuring the quadrature via homodyne detection. The scheme is implemented experimentally, and it is successfully tested with a bright squeezed state of light....

  1. Ethics Education in Accounting Curricula: Does It Influence Recruiters' Hiring Decisions of Entry-Level Accountants?

    Science.gov (United States)

    Breaux, Kevin; Chiasson, Michael; Mauldin, Shawn; Whitney, Teresa

    2010-01-01

    Recently, the National Association of State Boards of Accountancy (NASBA) has focused its attention on mandating specific ethics coursework within the 150-hr requirement for eligibility to sit for the uniform CPA examination. This push for ethics education heightened attention toward ethics in the accounting curriculum and is the basis for the…

  2. A simulation model for material accounting systems

    International Nuclear Information System (INIS)

    Coulter, C.A.; Thomas, K.E.

    1987-01-01

    A general-purpose model that was developed to simulate the operation of a chemical processing facility for nuclear materials has been extended to describe material measurement and accounting procedures as well. The model now provides descriptors for material balance areas, a large class of measurement instrument types and their associated measurement errors for various classes of materials, the measurement instruments themselves with their individual calibration schedules, and material balance closures. Delayed receipt of measurement results (as for off-line analytical chemistry assay), with interim use of a provisional measurement value, can be accurately represented. The simulation model can be used to estimate inventory difference variances for processing areas that do not operate at steady state, to evaluate the timeliness of measurement information, to determine process impacts of measurement requirements, and to evaluate the effectiveness of diversion-detection algorithms. Such information is usually difficult to obtain by other means. Use of the measurement simulation model is illustrated by applying it to estimate inventory difference variances for two material balance area structures of a fictitious nuclear material processing line

  3. World Health Organization and the search for accountability: a critical analysis of the new framework of engagement with non-state actors.

    Science.gov (United States)

    Rached, Danielle Hanna; Ventura, Deisy de Freitas Lima

    2017-07-03

    The article probes the origins and content of the Framework of Engagement with Non-State Actors (FENSA) of the World Health Organization (WHO), approved on May 28, 2016, at the 69th World Health Assembly, which established different rules of collaboration to four categories of actors: nongovernmental organizations (NGOs), private sector entities, philanthropic foundations, and academic institutions. Applying the findings of International Legal Theory and based on extensive documentary research, we sought to determine whether FENSA is an appropriate accountability mechanism according to four functions of accountability: constitutional, democratic, epistemic, and populist. The article concludes that there is a risk of the prevalence of the populist function at the expense of the accountability potential that could result from the better use of the other three accountability functions.

  4. Greenhouse gas emission accounting for EU member states from 1991 to 2012

    International Nuclear Information System (INIS)

    Su, Meirong; Pauleit, Stephan; Yin, Xuemei; Zheng, Ying; Chen, Shaoqing; Xu, Chao

    2016-01-01

    Highlights: • GHG emissions for the EU28 during 1991–2012 are accounted. • The EU28 are classified into four groups based on GHG emission structure. • It can facilitate classified management of GHG emissions. • The EU case shows the common but differentiated principle in emission reduction. - Abstract: Collectively, the EU is among the world’s largest greenhouse gas (GHG) emitters, though remarkable decreases in GHG emissions have been observed in recent years. In this work the GHG emissions for the 28 EU member states between 1991 and 2012 are accounted for and compared according to the inventory method of the Intergovernmental Panel on Climate Change (IPCC). The structure of GHG emissions at a national level, their distribution between countries, and trends across the period are then analyzed. National emission sources and sinks are decomposed for each country to elucidate the contribution of each sector (energy, industrial processes, solvents and other product use, agriculture, land use/land-use change and forestry, and waste) to the national totals. Germany was the largest emitter, with net emissions totaling 939 Tg CO_2 equivalent in 2012, 60% more than the UK and 89% more than France, the second and third biggest emitters, respectively. The energy sector and agriculture were found to be the largest sources of emissions in most countries. Four quadrants were established to compare countries’ performance in emission intensity, carbon removal rate, and net reduction rate of GHG emissions. Slovenia, Portugal, Sweden, and Finland were located in Quadrant II as they displayed relatively low emission intensities and high carbon removal rates. Conversely, Hungary, Greece, Cyprus, the Czech Republic, and Poland were located in Quadrant IV because of their relatively high emission intensities and low carbon removal rates. Some suggestions for integrating the annual results and the trends both within and among countries into national and regional emissions

  5. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    International Nuclear Information System (INIS)

    1986-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held June 3 through June 21, 1985, at Santa Fe and Los Alamos, New Mexico, and San Clemente, California. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the Course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1985 course was placed on safeguards methods used at item-control facilities, particularly nuclear power generating stations and test reactors. An introduction to safeguards methods used at bulk handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants, was also included. The course was conducted by the University of California's Los Alamos National Laboratory and the Southern California Edison Company. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the San Onofre Nuclear Generating Station, San Clemente, California

  6. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    International Nuclear Information System (INIS)

    1984-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held October 17 through November 4, 1983, at Santa Fe and Los Alamos, New Mexico and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a State system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1983 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, the Battelle Pacific Northwest Laboratory, Westinghouse Fast Flux Test Facility Visitor Center, and Washington Public Power System nuclear reactor facilities in Richland, Washington. Individual presentations were indexed for inclusion in the Energy Data Base

  7. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    Energy Technology Data Exchange (ETDEWEB)

    1986-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held June 3 through June 21, 1985, at Santa Fe and Los Alamos, New Mexico, and San Clemente, California. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the Course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1985 course was placed on safeguards methods used at item-control facilities, particularly nuclear power generating stations and test reactors. An introduction to safeguards methods used at bulk handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants, was also included. The course was conducted by the University of California's Los Alamos National Laboratory and the Southern California Edison Company. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the San Onofre Nuclear Generating Station, San Clemente, California.

  8. Controlled teleportation of high-dimension quantum-states with generalized Bell-state measurement

    Institute of Scientific and Technical Information of China (English)

    Zhan You-Bang

    2007-01-01

    In this paper a scheme for controlled teleportation of arbitrary high-dimensional unknown quantum states is proposed by using the generalized Bell-basis measurement and the generalized Hadamard transformation. As two special cases, two schemes of controlled teleportation of an unknown single-qutrit state and an unknown two-qutrit state are investigated in detail. In the first scheme, a maximally entangled three-qutrit state is used as the quantum channel, while in the second scheme, an entangled two-qutrit state and an entangled three-qutrit state are employed as the quantum channels. In these schemes, an unknown qutrit state can be teleported to either one of two receivers, but only one of them can reconstruct the qutrit state with the help of the other. Based on the case of qutrits, a scheme of controlled teleportation of an unknown qudit state is presented.

  9. Failing States or Failing Models?: Accounting for the Incidence of State Collapse

    OpenAIRE

    Martin Doornbos

    2010-01-01

    In recent years the notion and phenomenon of .failingÿ states - states deemed incapable to fulfil the basic tasks of providing security for their populace -, has been rapidly drawing attention. I will start off with a closer look at the inci- dence of fragile states and state failure, more specifically of state collapse. Connected with this, I will raise the question of differential degrees of propensity to failure and collapse among contemporary state systems, and to point to apparent region...

  10. International training course on nuclear materials accountability for safeguards purposes

    International Nuclear Information System (INIS)

    1980-12-01

    The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the first week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control

  11. International training course on nuclear materials accountability for safeguards purposes

    Energy Technology Data Exchange (ETDEWEB)

    1980-12-01

    The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the first week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control.

  12. Indicators as an Instrument of Measurement in Management Accounting in Logistics Enterprises in Poland

    Directory of Open Access Journals (Sweden)

    Justyna Dobroszek

    2015-12-01

    Full Text Available Purpose: The purpose of this study was to present the extent to which indicators applied by logistics providers in Poland measure logistics-related processes and performance in the context of implementing the concept of management accounting in the enterprises that were researched. Methodology: The research methods used by the authors included a literature review of mainly German and Polish publications and survey research conducted in 2011–2013 among logistics enterprises in Poland. This study served as the basis for verifying four hypotheses and formulating conclusions. Findings: The main results of this study showed that management accounting systems are implemented in about half of then logistics providers in Poland covered by the survey. 75% of all enterprises conducted indicator analysis to evaluate logistics processes, costs and performance, and 90% of the indicators used by these enterprises were of a financial nature. Research limitations: The main limitation of the research was associated with conducting the survey. The low return rate of completed questionnaires did not allow for a detailed analysis of the undertaken subject to be conducted. Moreover, the research results cannot be generalized to all logistics companies in Poland. Originality: The study was the first review of the application of indicators in logistics companies in Poland in relation to the implementation of the management accounting concept. The study provides knowledge about how Polish logistics enterprises use indicators as an important management accounting instrument.

  13. State-level high school completion rates: Concepts, measures, and trends.

    Directory of Open Access Journals (Sweden)

    John Robert Warren

    2005-12-01

    Full Text Available Since the mid 1970s the national rate at which incoming 9th graders have completed high school has fallen slowly but steadily; this is also true in 41 states. In 2002, about three in every four students who might have completed high school actually did so; in some states this figure is substantially lower. In this paper I review state-level measures of high school completion rates and describe and validate a new measure that reports these rates for 1975 through 2002. Existing measures based on the Current Population Survey are conceptually imperfect and statistically unreliable. Measures based on Common Core Data (CCD dropout information are unavailable for many states and have different conceptual weaknesses. Existing measures based on CCD enrollment and completion data are systematically biased by migration, changes in cohort size, and/or grade retention. The new CCD-based measure described here is considerably less biased, performs differently in empirical analyses, and gives a different picture of the dropout situation across states and over time.

  14. Compare the Chinese and American Accounting Management System

    Institute of Scientific and Technical Information of China (English)

    刘晨

    2014-01-01

    Cultureplays an important role in the development of accounting. Dif erent culture environments foster dif erent accountants, andthen dif erent accounting subcultures, which wil have dif erent influence on the choice of accounting systems. Dif erent cultures in China and the United States influenced the two countries accounting system, which lead to dif erent management system.

  15. The Accountability Illusion: North Dakota

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  16. 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

  17. Accounting Students Are Unable to Recognize the Various Types of Accounting Functions.

    Science.gov (United States)

    Frank, Gary B.; And Others

    1989-01-01

    The authors discuss 258 undergraduate business majors' perceptions of the nature and uses of financial and managerial accounting. Perceptions were measured with Stapel Scales constructed on 11 descriptive statements. Findings indicated that students distinguish between financial and managerial accounting, but that they do not view the two as…

  18. Demonstration of an automated electromanometer for measurement of solution volume in accountability vessels

    International Nuclear Information System (INIS)

    Suda, S.; Keisch, B.; Hayashi, M.; Onuma, T.; Fukuari, Y.

    1981-09-01

    A system for measuring the liquid volume in input and plutonium product accountability vessels, based upon a desktop-computer-controlled electromanometer, was installed at the Tokai-Mura reprocessing plant. In-tank temperatures, pressure measurements relating to volume and density, and load-cell weights are measured cyclically and recorded. The system feasibility was demonstrated through a series of tests including vessel calibration and the effects of thermal expansion, and through use during thirteen months of on-line plant operation. The value to the operator of the recording, display, replay, data handling, and report generation features of the system was demonstrated as was the enhanced precision of the electromanometer as compared to the conventional water-filled manometer system. The automated electromanometer system consists of a pneumatic scanner, a precision electromanometer, electronic scanner, a digital voltmeter, and a desktop computer with disc and tape mass storage, cathode-ray tube (CRT) graphics display, and printer output. The desktop computer is used to control the pneumatic and electronic scanners and the digital voltmeter and to log in the measurement data

  19. Toward a System of Global Accountability

    International Nuclear Information System (INIS)

    Cameron, J.

    2016-01-01

    Post-Fukushima, the public expects and demands that nuclear regulators and operators worldwide have used lessons learned to identify and implement important actions and measures to prevent a similar event from happening again. Considerable work has been done at the national and international levels to achieve this. However, verifying the adequacy and appropriateness of measures taken in each country requires an enhanced level of global accountability that does not presently exist. The current global nuclear regulatory safety framework is based on the principle of national sovereignty and the result is that the world lacks a forum for publicizing safety concerns, beyond the national regulator, to the highest levels of government within member states. This runs the risk of significant deficiencies or non-compliance with internationally approved practices continuing unchecked even though some parties are aware of them. This also applies to flagging cases of insufficiently independent regulators or identifying inadequately prepared regulators in new nuclear countries. There are many vehicles for enhancing this transparency, e.g., WANO/INPO, regional regulatory fora, and international organizations including the OECD/NEA and IAEA. The world has never been more interconnected and it is time that the nuclear sector leverages this reality and adopts a system of global accountability for nuclear safety. (author)

  20. Lifetime measurements of excited states in 196Pt

    International Nuclear Information System (INIS)

    Bolotin, H.H.; Katayama, Ichiro; Sakai, Hideyuki; Fujita, Yoshitaka; Fujiwara, Mamoru

    1979-01-01

    The lifetimes of six excited states in 196 Pt up to an excitation energy of 1525 keV were measured by the recoil-distance method (RDM). These levels were populated by Coulomb excitation using both 90 MeV 20 Ne and 220 MeV 58 Ni ion beams. The measured lifetimes of the 2 1 + , 4 1 + , 6 1 + , 2 2 + , 4 2 + and 0 2 + states and the B(E2) values inferred for the depopulating transitions from these levels are presented. With the exception of the 2 1 + state, the meanlives of all other levels are the first such direct experimental determinations to be reported. (author)

  1. Development of a simulation program to study error propagation in the reprocessing input accountancy measurements

    International Nuclear Information System (INIS)

    Sanfilippo, L.

    1987-01-01

    A physical model and a computer program have been developed to simulate all the measurement operations involved with the Isotopic Dilution Analysis technique currently applied in the Volume - Concentration method for the Reprocessing Input Accountancy, together with their errors or uncertainties. The simulator is apt to easily solve a number of problems related to the measurement sctivities of the plant operator and the inspector. The program, written in Fortran 77, is based on a particular Montecarlo technique named ''Random Sampling''; a full description of the code is reported

  2. Reflections on the value concept in accounting

    Directory of Open Access Journals (Sweden)

    P. Buys

    2009-07-01

    Full Text Available The recent meltdown in global finances and the reasons for it may make people doubtful about the stewardship function of accounting. In the global financial markets, there is a great fascination with the reality that accounting values intend to reflect. However, what many people considered valuable is now suddenly of no value. The question can therefore be asked what is meant by the value concept as a foundation to modern-day accountancy. “Value” is a concept that is open to different interpretations, based on the needs, perspectives and personal values of the interpreter. This article aims to reflect on the value concept from an accounting perspective in analysing the fundamental quali-tative perspectives and how these perspectives might affect the quantitative value measurements, as reported in the financial statements. From a quantitative perspective, accounttancy aims to measure and report the monetary values of items. However, there is a move towards a mixed valuation model with many financial statements, including both historical cost and value-based accounting information. The article concludes that this questionable development opens up many additional and subjective interpretations of accounting value measurement and reporting. Both valuation measurement methods have merit when considered in the overall purpose of accounting information. However, subjective value-based mea-surements may cast a shadow of doubt on the reliability and comparability requirements of accounting value information.

  3. Measurement and Quantum State Transfer in Superconducting Qubits

    Science.gov (United States)

    Mlinar, Eric

    The potential of superconducting qubits as the medium for a scalable quantum computer has motivated the pursuit of improved interactions within this system. Two challenges for the field of superconducting qubits are measurement fidelity, to accurately determine the state of the qubit, and the efficient transfer of quantum states. In measurement, the current state-of-the-art method employs dispersive readout, by coupling the qubit to a cavity and reading the resulting shift in cavity frequency to infer the qubit's state; however, this is vulnerable to Purcell relaxation, as well as being modeled off a simplified two-level abstraction of the qubit. In state transfer, the existing proposal for moving quantum states is mostly untested against non-idealities that will likely be present in an experiment. In this dissertation, we examine three problems within these two areas. We first describe a new scheme for fast and high-fidelity dispersive measurement specifically designed to circumvent the Purcell Effect. To do this, the qubit-resonator interaction is turned on only when the resonator is decoupled from the environment; then, after the resonator state has shifted enough to infer the qubit state, the qubit-resonator interaction is turned off before the resonator and environment are recoupled. We also show that the effectiveness of this "Catch-Disperse-Release'' procedure partly originates from quadrature squeezing of the resonator state induced by the Jaynes-Cummings nonlinearity. The Catch-Disperse-Release measurement scheme treats the qubit as a two-level system, which is a common simplification used in theoretical works. However, the most promising physical candidate for a superconducting qubit, the transmon, is a multi-level system. In the second work, we examine the effects of including the higher energy levels of the transmon. Specifically, we expand the eigenstate picture developed in the first work to encompass multiple qubit levels, and examine the resulting

  4. Channel capacities versus entanglement measures in multiparty quantum states

    International Nuclear Information System (INIS)

    Sen, Aditi; Sen, Ujjwal

    2010-01-01

    For quantum states of two subsystems, highly entangled states have a higher capacity of transmitting classical as well as quantum information, and vice versa. We show that this is no more the case in general: Quantum capacities of multiaccess channels, motivated by communication in quantum networks, do not have any relation with genuine multiparty entanglement measures. Importantly, the statement is demonstrated for arbitrary multipartite entanglement measures. Along with revealing the structural richness of multiaccess channels, this gives us a tool to classify multiparty quantum states from the perspective of its usefulness in quantum networks, which cannot be visualized by any genuine multiparty entanglement measure.

  5. Single-photon two-qubit entangled states: Preparation and measurement

    International Nuclear Information System (INIS)

    Kim, Yoon-Ho

    2003-01-01

    We implement experimentally a deterministic method to prepare and measure the so-called single-photon two-qubit entangled states or single-photon Bell states, in which the polarization and the spatial modes of a single photon each represent a quantum bit. All four single-photon Bell states can be easily prepared and measured deterministically using linear optical elements alone. We also discuss how this method can be used for the recently proposed single-photon two-qubit quantum cryptography scheme

  6. World Health Organization and the search for accountability: a critical analysis of the new framework of engagement with non-state actors

    Directory of Open Access Journals (Sweden)

    Danielle Hanna Rached

    Full Text Available The article probes the origins and content of the Framework of Engagement with Non-State Actors (FENSA of the World Health Organization (WHO, approved on May 28, 2016, at the 69th World Health Assembly, which established different rules of collaboration to four categories of actors: nongovernmental organizations (NGOs, private sector entities, philanthropic foundations, and academic institutions. Applying the findings of International Legal Theory and based on extensive documentary research, we sought to determine whether FENSA is an appropriate accountability mechanism according to four functions of accountability: constitutional, democratic, epistemic, and populist. The article concludes that there is a risk of the prevalence of the populist function at the expense of the accountability potential that could result from the better use of the other three accountability functions.

  7. Metric Indices for Performance Evaluation of a Mixed Measurement based State Estimator

    Directory of Open Access Journals (Sweden)

    Paula Sofia Vide

    2013-01-01

    Full Text Available With the development of synchronized phasor measurement technology in recent years, it gains great interest the use of PMU measurements to improve state estimation performances due to their synchronized characteristics and high data transmission speed. The ability of the Phasor Measurement Units (PMU to directly measure the system state is a key over SCADA measurement system. PMU measurements are superior to the conventional SCADA measurements in terms of resolution and accuracy. Since the majority of measurements in existing estimators are from conventional SCADA measurement system, it is hard to be fully replaced by PMUs in the near future so state estimators including both phasor and conventional SCADA measurements are being considered. In this paper, a mixed measurement (SCADA and PMU measurements state estimator is proposed. Several useful measures for evaluating various aspects of the performance of the mixed measurement state estimator are proposed and explained. State Estimator validity, performance and characteristics of the results on IEEE 14 bus test system and IEEE 30 bus test system are presented.

  8. 22 CFR 1101.10 - Accounting for disclosures.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Accounting for disclosures. 1101.10 Section 1101... STATES SECTION PRIVACY ACT OF 1974 § 1101.10 Accounting for disclosures. (a) Each system manager shall establish a system of accounting for all disclosures of records, either orally or in writing made outside...

  9. Sex Estimation From Modern American Humeri and Femora, Accounting for Sample Variance Structure

    DEFF Research Database (Denmark)

    Boldsen, J. L.; Milner, G. R.; Boldsen, S. K.

    2015-01-01

    several decades. Results: For measurements individually and collectively, the probabilities of being one sex or the other were generated for samples with an equal distribution of males and females, taking into account the variance structure of the original measurements. The combination providing the best......Objectives: A new procedure for skeletal sex estimation based on humeral and femoral dimensions is presented, based on skeletons from the United States. The approach specifically addresses the problem that arises from a lack of variance homogeneity between the sexes, taking into account prior...... information about the sample's sex ratio, if known. Material and methods: Three measurements useful for estimating the sex of adult skeletons, the humeral and femoral head diameters and the humeral epicondylar breadth, were collected from 258 Americans born between 1893 and 1980 who died within the past...

  10. 48 CFR 9903.302-1 - Cost accounting practice.

    Science.gov (United States)

    2010-10-01

    ..., or measurement of cost. (a) Measurement of cost, as used in this part, encompasses accounting methods... practice. Examples of cost accounting practices which involve measurement of costs are— (1) The use of... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting practice...

  11. Role and Successes of Trilateral Liaison Frameworks (IAEA-SSACs/RSACs- Nuclear Fuel Cycle Facility Operators) in Monitoring the Quality of the Operator's Measurement and Accounting Systems

    International Nuclear Information System (INIS)

    Norman, C.; Zhao, K.; Christophe, P.; Binner, R.; Iso, S.

    2015-01-01

    Two of the three generic objectives of safeguards under a comprehensive safeguards agreement (CSA) are to detect any undeclared production or processing of nuclear material in declared facilities and locations outside facilities (LOFs) and to detect any diversion of declared nuclear material at facilities and LOFs. The effectiveness and efficiency of the IAEA in reaching these objectives strongly relies on the quality of the State or regional system of accounting for and control of nuclear material (SSAC/RSAC) which in turn depends on the nuclear fuel cycle facility operators' capabilities to establish accurate and precise estimates of the inventories and flow of nuclear material. To monitor the performance of the State's nuclear fuel cycle facilities' accounting and measurement systems in a collaborative way, the IAEA initiated yearly trilateral liaison meetings with relevant State or regional authorities and bulk handling facilities' operators to review material balance evaluation results for the elapsed material balance period and their trends over the facility lifetime. During these meetings, trends of concern are examined and the IAEA proposes remedial actions, drawing on its expertise and experience of observations in similar facilities. Pilot trilateral meetings held in Japan over the past years demonstrate the benefits of this collaborative framework. Biases in material balance variables are identified, their causes determined and a set of recommendations is drawn to implement remedial actions before they become a safeguards concern. In the margins of these meetings, workshops are also organised to foster exchanges in the fields of measurement and analytical methods as well as statistical methodologies used to determine their uncertainties and assess the sensitivity of material balances to these uncertainties. In the context of its strategy to enhance cooperation with States, reinforce mutual trust and pursue further efficiencies though

  12. The Agency's accounts for 1968

    International Nuclear Information System (INIS)

    1969-08-01

    General Fund A. Operational programme - 1968: Summary statement for General Fund and Operating Funds as at 31 December 1968 1. Status of funds as at 31 December 1968 2. Summary of obligations and expenditures during 1968 3. Summary of assets and liabilities as at 31 December 1968 B. Operating Fund I: Summary of funds available, obligations and expenditures during 1968 and unobligated balance as at 31 December 1968 C. Operating Fund II: Summary of obligations and expenditures during 1968 and unliquidated obligations by recipient Member States as at 31 December 1968 IV. Special Account: Central Funds-in-Trust Technical Assistance Programme for the Democratic Republic of the Congo: Status of funds as at 31 December 1968 V. Special Account: Saudi Arabian Project Trust Fund: Status of funds as at 31 December 1968 VI. Special Account: Joint research programme of the Agency and the United States Atomic Energy Commission: Status of funds as at 31 December 1968 VII. Special Account: Special fellowships offered by the Union of Soviet Socialist Republics: Status of funds as at 31 December 1968 VIII. Special Account: Venezuelan Project Trust Fund: Status of funds as at 31 December 1968 IX. United Nations Development Programme: Technical Assistance A. Status of funds as at 31 December 1968 B. Obligations incurred: Project costs for the period 1 January to 31 December 1968 X. United Nations Development Programme: Special Fund A. Status of funds for the year ended 31 December 1968 B. Special Fund Executing Agency Overhead Costs: Status of funds as at 31 December 1968 SCHEDULES A. Current accounts and deposit accounts at banks as at 31 December 1968 1. Current accounts at banks 2. Deposit accounts at banks B. Outstanding contributions due from Member States 1. Outstanding contributions to prior years' Regular Budgets as at 31 December 1968 2. Voluntary contributions pledged to the General Fund for 1965, 1966 and 1967, and outstanding as at 31 December 1968 C. Member States

  13. Real time material accountability in a chemical reprocessing unit

    International Nuclear Information System (INIS)

    Morrison, G.W.; Blakeman, E.D.

    1979-01-01

    Real time material accountability for a pulse column in a chemical reprocessing plant has been investigated using a simple two state Kalman Filter. Operation of the pulse column was simulated by the SEPHIS-MOD4 code. Noisy measurements of the column inventory were obtained from two neutron detectors with various simulated counting errors. Various loss scenarios were simulated and analyzed by the Kalman Filter. In all cases considered the Kalman Filter was a superior estimator of material loss

  14. Sustainable Materials Management: U.S. State Data Measurement Sharing Program

    Science.gov (United States)

    The State Data Measurement Sharing Program (SMP) is an online reporting, information sharing, and measurement tool that allows U.S. states to share a wide range of information about waste, recycling, and composting.

  15. Activity Fund Accounting.

    Science.gov (United States)

    Cool, David W.

    1983-01-01

    Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

  16. NNSA's next generation safeguards initiative to define an effective state system of accounting and control

    International Nuclear Information System (INIS)

    Stevens, Rebecca S.; Sunshine, Alexander; Matthews, Caroline; Frazer, Sarah; Matthews, Carrie

    2010-01-01

    The International Nuclear Safeguards and Engagement Program (INSEP), the international outreach component of the Next Generation Safeguards Initiative (NGSI), is a collaborative program that endeavors to strengthen international safeguards at all stages of nuclear development. One of the critical ways the program achieves this objective is through working with partners to increase the effectiveness of the State System of Accountancy for and Control of Nuclear Materials (SSAC) - the essential elements of national, regulatory and facility safeguards competencies that work as a system to provide the International Atomic Energy Agency (IAEA) and the world the full assurance of the state's adherence to its safeguards agreements. INSEP provides assistance in developing a state's SSAC in a number of areas, from developing national legislation governing the possession and use of nuclear material to working with nuclear facility operators to developing good practices in waste management. INSEP has collaborated with foreign partners in peaceful nuclear applications for over two decades, but recently, it has focused its efforts on strengthening SSACs due to the growth of nuclear power worldwide, particularly in countries with limited nuclear infrastructures. This new area of focus has prompted INSEP to develop a model of SSAC competencies that will serve not only as a structure for its engagement with partner states, but also as a means to facilitate coordination with other states that provide training and assistance, and as a mechanism for evaluating the effectiveness of its work in reaching its intended objectives. While this model uses as its starting point the requirements on a State that are presented in the Comprehensive Safeguards Agreement and the Additional Protocol, it is not, in itself, a requirements document or guidance for implementing requirements. It is rather an analysis of what capabilities will be needed in a State to be able to meet requirements and to

  17. Price-Transparency and Cost Accounting

    Science.gov (United States)

    Eakin, Cynthia; Fischer, Katrina

    2015-01-01

    Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high deductible insurance and other forms of cost sharing incentivizes the search for price information. The organizational ability to measure costs across a cycle of care is an integral component of creating value, and will play a greater role as reimbursements transition to episode-based care, value-based purchasing, and accountable care organization models. This article discusses use of activity-based costing (ABC) to better measure the cost of health care. It describes examples of ABC in health care organizations and discusses impediments to adoption in the United States including cultural and institutional barriers. PMID:25862425

  18. Price-Transparency and Cost Accounting

    Directory of Open Access Journals (Sweden)

    Peter Hilsenrath PhD

    2015-04-01

    Full Text Available Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high deductible insurance and other forms of cost sharing incentivizes the search for price information. The organizational ability to measure costs across a cycle of care is an integral component of creating value, and will play a greater role as reimbursements transition to episode-based care, value-based purchasing, and accountable care organization models. This article discusses use of activity-based costing (ABC to better measure the cost of health care. It describes examples of ABC in health care organizations and discusses impediments to adoption in the United States including cultural and institutional barriers.

  19. Investigating Awqaf Management, Accounting and Investment Practices in Malaysia: The Case of a State Religious Institution

    Directory of Open Access Journals (Sweden)

    Hisham Yaacob

    2017-06-01

    Full Text Available Social economy is gaining interest as an alternative to capitalist economy. As compared to its capitalist counterpart, social based economy is ethically and morally guided. This arguably possesses close alignment to the religious based economy among Muslims – The Islamic Economics. Waqf, which is equivalent to endowment in the non-Islamic context, is an important institution in the Islamic socioeconomic system. Widely practiced among Muslims since the Prophet Muhammad’s era, waqf has enhanced Muslims’ socio-economic strength particularly during the Ottoman era. This research revisits such religiously founded practice by examining the contemporary waqf accounting, reporting and investment practices of a selected waqf manager in Malaysia – The State Religious Institution (SRI. Adopting a qualitative approach to research inquiry using a single case study method, data were collected through interviews and documents’ review. The research finds observable weaknesses in the accounting, reporting and investment for waqf activities particularly on waqf assets. The available records suggest large improvement void in the focused areas, albeit it does not tantamount to detrimental effects on SIRC’s efforts in adequately safeguarding the waqf assets. The research provides fresh evidence of the contemporary accounting, reporting and investment practices of a religious institution entrusted to manage waqf funds operating in an emerging market.

  20. Consumer perspectives and mental health reform movements in the United States: 30 years of first-person accounts.

    Science.gov (United States)

    Gumber, Shinakee; Stein, Catherine H

    2013-09-01

    The present qualitative study examined 69 published first-person accounts written by adults diagnosed with schizophrenia from 1979-2010 within the historical context of the four major mental health movements in the United States. Content analysis techniques were used to identify major topics and overarching content categories in the first-person accounts written over the 30-year period. The frequency of topics in each content category was examined as a function of the decade and corresponding mental health movement in which accounts were published. Five overarching content categories emerged reflecting authors' conceptualizations of schizophrenia, their experiences with psychiatric hospitalization, medications, coping with social stigma, and achieving and maintaining valued social roles. Two summary categories emerged reflecting authors explicit views about what helped and what did not help in their experience of living with schizophrenia. With the exception of social stigma, frequency of topics within content categories did not change as a function of decade and corresponding mental health movement. Despite changes in mental health policies, treatment, and systems of care, the overall lack of significant differences in the content of first-person accounts across the 30-year period suggests an enduring nature to the experiences of individuals coping with schizophrenia. Implications of present findings for research and practice are discussed. (PsycINFO Database Record (c) 2013 APA, all rights reserved).

  1. Assessment Practices in Undergraduate Accounting Programs

    Science.gov (United States)

    Lusher, Anna L.

    2010-01-01

    This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

  2. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    Energy Technology Data Exchange (ETDEWEB)

    1984-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held October 17 through November 4, 1983, at Santa Fe and Los Alamos, New Mexico and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a State system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1983 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, the Battelle Pacific Northwest Laboratory, Westinghouse Fast Flux Test Facility Visitor Center, and Washington Public Power System nuclear reactor facilities in Richland, Washington. Individual presentations were indexed for inclusion in the Energy Data Base.

  3. Quantum information processing with mesoscopic photonic states

    DEFF Research Database (Denmark)

    Madsen, Lars Skovgaard

    2012-01-01

    photon numbers and the states where one of Stokes parameters is highly excited. To describe the polarization of these state we introduce several new polarization measures which take into account the covariance of the polarization and resolve the polarization manifolds. We experimentally demonstrate...

  4. Teleportation of a two-qubit arbitrary unknown state using a four-qubit genuine entangled state with the combination of bell-state measurements

    Energy Technology Data Exchange (ETDEWEB)

    Dong, Li; Xiu, Xiao-Ming, E-mail: xiuxiaomingdl@126.com [Dalian University of Technology, School of Physics and Optoelectronic Technology (China); Ren, Yuan-Peng [Bohai University, Higher Professional Technical Institute (China); Gao, Ya-Jun [Bohai University, College of Mathematics and Physics (China); Yi, X. X. [Dalian University of Technology, School of Physics and Optoelectronic Technology (China)

    2013-01-15

    We propose a protocol transferring an arbitrary unknown two-qubit state using the quantum channel of a four-qubit genuine entangled state. Simplifying the four-qubit joint measurement to the combination of Bell-state measurements, it can be realized more easily with currently available technologies.

  5. Levels of organization : a deflationary account

    NARCIS (Netherlands)

    Eronen, Markus I.

    The idea of levels of organization plays a central role in the philosophy of the life sciences. In this article, I first examine the explanatory goals that have motivated accounts of levels of organization. I then show that the most state-of-the-art and scientifically plausible account of levels of

  6. Democracy Aid and Electoral Accountability

    DEFF Research Database (Denmark)

    Heinrich, Tobias; Loftis, Matthew

    2017-01-01

    for this by analyzing incumbent turnover in elections following poor economic performance – the economic vote – as a measure of voting to achieve performance accountability. In our analysis of over 1,100 elections in 114 developing countries between 1975 and 2010, we find distinct evidence that increasing receipt......Although foreign policies often fail to successfully promote democracy, over a decade of empirical research indicates that foreign aid specifically for democracy promotion is remarkably successful at improving the survival and institutional strength of fragile democracies. However, these measures...... cannot tell us how well democracy aid supports the central promise of democracy: accountable government. Since institutions can be subverted in various ways that undermine accountability, it is vital to know whether democracy aid supports accountability to assess its overall success. We provide evidence...

  7. 10 CFR 75.22 - Accounting records.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR... Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by § 75... determination of the book inventory at any time; (2) All measurement results that are used for determination of...

  8. Spatial cluster detection for repeatedly measured outcomes while accounting for residential history.

    Science.gov (United States)

    Cook, Andrea J; Gold, Diane R; Li, Yi

    2009-10-01

    Spatial cluster detection has become an important methodology in quantifying the effect of hazardous exposures. Previous methods have focused on cross-sectional outcomes that are binary or continuous. There are virtually no spatial cluster detection methods proposed for longitudinal outcomes. This paper proposes a new spatial cluster detection method for repeated outcomes using cumulative geographic residuals. A major advantage of this method is its ability to readily incorporate information on study participants relocation, which most cluster detection statistics cannot. Application of these methods will be illustrated by the Home Allergens and Asthma prospective cohort study analyzing the relationship between environmental exposures and repeated measured outcome, occurrence of wheeze in the last 6 months, while taking into account mobile locations.

  9. A general approach to welfare measurement through national income accounting

    OpenAIRE

    Asheim, Geir B.; Buchholz, Wolfgang

    2002-01-01

    We develop a framework for analyzing national income accounting using a revealed welfare approach that is sufficiently general to cover, e.g., both the standard discounted utilitarian and maximin criteria as special cases. We show that the basic welfare properties of comprehensive national income accounting, which were previously ascribed only to the discounted utilitarian case, in fact extend to this more general framework. In particular, it holds under a wide range of circumstances that rea...

  10. The Harmonization of Public Sector Accounting in European Union

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca; Chow, Danny

    accounting standards in Member States. The suitability of IPSAS for the Member States” (European Commission, 2013b). This report takes into account the Public Consultation on the suitability of the IPSAS for EU Member States. The European Commission (2013b, p. 8) considers that IPSASs cannot easily......The European Commission is working on several fronts to achieve the implementation of uniform and comparable accruals-based accounting practices for the European Union Member States and for all the sectors of General Government, that is, Central Government, State Government, Local Government...... and Social Security, considering that at the same time it can help ensure high quality statistics (European Commission, 2013a). In 2012 Eurostat issued a Public Consultation on the suitability of the IPSAS for EU Member States, later publishing the report “Towards implementing harmonised public sector...

  11. The New Brunswick Laboratory Safeguards Measurement Evaluation Program

    International Nuclear Information System (INIS)

    Cacic, C.G.; Trahey, N.M.; Zook, A.C.

    1987-01-01

    The New Brunswick Laboratory (NBL) has been tasked by the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) to assess and evaluate the adequacy of measurement technology as applied to materials accounting in DOE nuclear facilities. The Safeguards Measurement Evaluation (SME) Program was developed as a means to monitor and evaluate the quality and effectiveness of accounting measurements by site, material balance area (MBA), or unit process. Phase I of the SME Program, initiated during 1985, involved evaluation of the primary accountability measurement methods at six DOE Defense Programs facilities: Savannah River Plant, Portsmouth Gaseous Diffusion Plant, Y-12 Plant, Rocky Flats Plant, Rockwell Hanford Operations, and NBL. Samples of uranyl nitrate solution, dried plutonium nitrates, and plutonium oxides were shipped to the participants for assay and isotopic abundance measurements. Resulting data are presented and evaluated as indicators of current state-of-the-practice accountability measurement methodology, deficiencies in materials accounting practices, and areas for possible assistance in upgrading measurement capabilities. Continuing expansion of the SME Program to include materials which are representative of specific accountability measurement points within the DOE complex is discussed

  12. Prerequisite Change and Its Effect on Intermediate Accounting Performance

    Science.gov (United States)

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

    2005-01-01

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

  13. An Emotional Response To The State of Accounting Education::Developing Accounting Students’ Emotional Intelligence

    OpenAIRE

    McPhail, Ken

    2004-01-01

    This paper attempts to do three things. Firstly, in the light of growing concern over the expanding managerialism and rationalism within society in general and accounting education in particular, the paper presents a theoretical reappraisal of the extent to which conventional perspectives on rationalism and managerialism might be misconstrued. In particular, the paper address a question that relates to the role of emotion within business decision making: ‘while we might feel uneasy about basi...

  14. Regulations for radiochemical facilities in the United States

    International Nuclear Information System (INIS)

    Emeigh, Ch; Smith, B.; Williams, T

    1999-01-01

    Material control and accounting is implemented to provide assurance that physical protection measures have been effective, and in case they fail, to provide delayed detection of the loss. Regulations in the United States have been developed that include both performance and compliance requirements to provide a defence in depth approach addressing the unique characteristics of each facility. Regulations address administrative controls, material control and material accounting. Nuclear materials control and accounting plans are negotiated between regulatory agencies and facilities to develop a site-specific approach. An overview of the regulations and their implementation in the United State is provided [ru

  15. 76 FR 17191 - Staff Accounting Bulletin No. 114

    Science.gov (United States)

    2011-03-28

    ... statements and those prescribing disclosures that explain, modify or supplement the accounting measurements... which material revenues or expenses are recorded; and Significant accounting policies and measurement... Staff Accounting Bulletin No. 114; Rule #0;#0;Federal Register / Vol. 76 , No. 59 / Monday, March 28...

  16. The Politics and Statistics of Value-Added Modeling for Accountability of Teacher Preparation Programs

    Science.gov (United States)

    Lincove, Jane Arnold; Osborne, Cynthia; Dillon, Amanda; Mills, Nicholas

    2014-01-01

    Despite questions about validity and reliability, the use of value-added estimation methods has moved beyond academic research into state accountability systems for teachers, schools, and teacher preparation programs (TPPs). Prior studies of value-added measurement for TPPs test the validity of researcher-designed models and find that measuring…

  17. Gaussian measures of entanglement versus negativities: Ordering of two-mode Gaussian states

    International Nuclear Information System (INIS)

    Adesso, Gerardo; Illuminati, Fabrizio

    2005-01-01

    We study the entanglement of general (pure or mixed) two-mode Gaussian states of continuous-variable systems by comparing the two available classes of computable measures of entanglement: entropy-inspired Gaussian convex-roof measures and positive partial transposition-inspired measures (negativity and logarithmic negativity). We first review the formalism of Gaussian measures of entanglement, adopting the framework introduced in M. M. Wolf et al., Phys. Rev. A 69, 052320 (2004), where the Gaussian entanglement of formation was defined. We compute explicitly Gaussian measures of entanglement for two important families of nonsymmetric two-mode Gaussian state: namely, the states of extremal (maximal and minimal) negativities at fixed global and local purities, introduced in G. Adesso et al., Phys. Rev. Lett. 92, 087901 (2004). This analysis allows us to compare the different orderings induced on the set of entangled two-mode Gaussian states by the negativities and by the Gaussian measures of entanglement. We find that in a certain range of values of the global and local purities (characterizing the covariance matrix of the corresponding extremal states), states of minimum negativity can have more Gaussian entanglement of formation than states of maximum negativity. Consequently, Gaussian measures and negativities are definitely inequivalent measures of entanglement on nonsymmetric two-mode Gaussian states, even when restricted to a class of extremal states. On the other hand, the two families of entanglement measures are completely equivalent on symmetric states, for which the Gaussian entanglement of formation coincides with the true entanglement of formation. Finally, we show that the inequivalence between the two families of continuous-variable entanglement measures is somehow limited. Namely, we rigorously prove that, at fixed negativities, the Gaussian measures of entanglement are bounded from below. Moreover, we provide some strong evidence suggesting that they

  18. Cultural Impacts in Managerial Accounting

    Directory of Open Access Journals (Sweden)

    Flavius Guinea

    2006-08-01

    Full Text Available From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is clear for everybody that the companies’ strategic objectives are often expressed in numerical terms, but they are chosen according to the culture.

  19. Measurements of the state of stress in deep drill holes

    International Nuclear Information System (INIS)

    Vaeaetaeinen, A.; Saerkkae, P.

    1985-05-01

    The state of stress in rock is one of the most important parameters in the safe planning of stable underground openings in rock. At the same time, it is very difficult to be determined from a great distance. The common methods for the determination of state of stress in bedrock are usually not able to do this from a distance over 30 m. This work is a survey on rock stress determination methods usable in deep, over 500 m, drill holes. It also contains a recommendation for a method to determine the state of stress in Lavia test hole. The presented recommendation for the measurement of the state of stress contains an estimation on the working time for the measurement as well as the amount and location of the measuring points. The examination of the methods has been concentrated on three methods, hydraulic fracturing, overcoring by Vattenfall and differential strain analysis. Theoretical background of these methods has been analyzed. A special interest has been laid on the fundamental assumptions of different methods and their influence on the reliability of the results and the interpretation of the state of stress. The comparison of the methods has been made by literature and user interviews. Equipment and personnel needed, and way of measurement are described for the methods. The parameters measured and their possible sources of errors are described, too, as well as the fundamental assumptions and potential difficulties in the measurement. The organizations in Scandinavia performing measurements and their abilities to do measurements and interpretation are presented. Readiness to interpretation in Finland is described shortly

  20. Bursar Accounts, Payroll Deduction, and Debt Collection: A Three-Channel Approach to Lost Item Reimbursement

    Science.gov (United States)

    Snowman, Ann MacKay

    2005-01-01

    In 2003, Penn State Libraries implemented payroll deduction and collection agency programs to gain better control of accounts receivable. The author reports on the implementation processes and first year outcomes of the programs. She recommends careful consideration of several questions before implementing such measures.

  1. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...

  2. Private Sector Contracting and Democratic Accountability

    Science.gov (United States)

    DiMartino, Catherine; Scott, Janelle

    2013-01-01

    Public officials are increasingly contracting with the private sector for a range of educational services. With much of the focus on private sector accountability on cost-effectiveness and student performance, less attention has been given to shifts in democratic accountability. Drawing on data from the state of New York, one of the most active…

  3. Accounting for response behavior heterogeneity in the measurement of attitudes: an application to demand for electric vehicles

    OpenAIRE

    Glerum, Aurélie; Bierlaire, Michel

    2012-01-01

    Hybrid choice models have proved to be a powerful framework that integrates attitudinal and perceptional data into discrete choice models. However the measurement component of such a framework often fails to exploit individual-specific information that might affect the way subjects answer to indicators of opinion. In this paper we propose an HCM with a measurement model that takes into account heterogeneity in the response behavior. Precisely, we capture effects of exaggeration in answers to ...

  4. WHAT ON EARTH HAPPENED TO THE ACCOUNTING PROFESSION (ABSTRACT

    Directory of Open Access Journals (Sweden)

    Jerome J. DeRidder

    2004-01-01

    Full Text Available The Accounting Profession in the United States began with the 1896 NewYork Bill which provided for an examination to become a “Certified Public Accountant.”During this early period the professional accountant searched for the fairest presentation of financial data. The auditors responsibilities were not clearly defined nor were there any “Generally Accepted Principles.”Over the years, efforts were made to improve the level of financial reporting by the New York Stock Exchange, the Investment Bankers Association and by the Accounting Profession; however, they lacked authority to enforce their recommendations.Many times the profession was several criticized for their lack of uniform standards, relying upon precedent rather than using the scientific method and sometimes yielding to industry pressure on important issues. In 1956, Mr. Spacek, the managing partner of Arthur Anderson and Co. made a prophetic statement when at a commerce and industry luncheon he stated that the profession: “must wait for the CATASTROPHE — because we do not have a self-appraising profession.”Arthur Anderson and Co. no longer exists due to accounting fraud and irregularities. The Securities and Exchange Commission empowered by the SARBANES-OXLEY Act established a New Accounting Oversight Board Profession and they control the accounting Profession in the United States.

  5. The measures for training professional skills of accounting major in secondary vocational school

    Institute of Scientific and Technical Information of China (English)

    DAJENAH MANNAA QAIDABDO

    2017-01-01

    With the development of economy, the importance of accounting is becoming more and more prominent, and the requirements of relevant industries for accountting have been gradually raised. so more and more people learn accounting, but the the effect of practical teaching in college is not ideal. Taking secondary vocational school as an example, although the accounting is one of the major with long history since secondary vocational colleges started to run, but due to various factors, accounting teaching in secondary vocational colleges is not up to the requirement of the society. Moreover, the teaching quality and teaching efficiency are relatively low, so the status of secondary vocational school is also low in the whole education circle. In order to improve the quality of cultivating professional skills for accounting in secondary vocational schools, and promote the development of accounting teaching in secondary vocational schools, this paper analyzes the current professional skills training for accounting in secondary vocational colleges.

  6. Modelling in Accounting. Theoretical and Practical Dimensions

    Directory of Open Access Journals (Sweden)

    Teresa Szot-Gabryś

    2010-10-01

    Full Text Available Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic measurements areas which have not been hitherto covered by any accounting system (it applies, for example, to small businesses, agricultural farms, human capital, which requires the development of an appropriate theoretical and practical model. The article illustrates the issue of modelling in accounting based on the example of an accounting model developed for small businesses, i.e. economic entities which are not obliged by law to keep accounting records.

  7. Accounting for measurement error in log regression models with applications to accelerated testing.

    Science.gov (United States)

    Richardson, Robert; Tolley, H Dennis; Evenson, William E; Lunt, Barry M

    2018-01-01

    In regression settings, parameter estimates will be biased when the explanatory variables are measured with error. This bias can significantly affect modeling goals. In particular, accelerated lifetime testing involves an extrapolation of the fitted model, and a small amount of bias in parameter estimates may result in a significant increase in the bias of the extrapolated predictions. Additionally, bias may arise when the stochastic component of a log regression model is assumed to be multiplicative when the actual underlying stochastic component is additive. To account for these possible sources of bias, a log regression model with measurement error and additive error is approximated by a weighted regression model which can be estimated using Iteratively Re-weighted Least Squares. Using the reduced Eyring equation in an accelerated testing setting, the model is compared to previously accepted approaches to modeling accelerated testing data with both simulations and real data.

  8. Accounting for measurement error in log regression models with applications to accelerated testing.

    Directory of Open Access Journals (Sweden)

    Robert Richardson

    Full Text Available In regression settings, parameter estimates will be biased when the explanatory variables are measured with error. This bias can significantly affect modeling goals. In particular, accelerated lifetime testing involves an extrapolation of the fitted model, and a small amount of bias in parameter estimates may result in a significant increase in the bias of the extrapolated predictions. Additionally, bias may arise when the stochastic component of a log regression model is assumed to be multiplicative when the actual underlying stochastic component is additive. To account for these possible sources of bias, a log regression model with measurement error and additive error is approximated by a weighted regression model which can be estimated using Iteratively Re-weighted Least Squares. Using the reduced Eyring equation in an accelerated testing setting, the model is compared to previously accepted approaches to modeling accelerated testing data with both simulations and real data.

  9. From Governmental Accounting into National Accounts: Adjustments Diversity and Materiality with Evidence from the Iberian Countries’ Central Governments

    Directory of Open Access Journals (Sweden)

    Maria Antónia Jorge de Jesus

    2014-09-01

    Full Text Available In a context where governments around the world acknowledge a need for more informative governmental financial reporting to improve financial sustainability, the European Council is proposing that EU member states adopt International Public Sector Accounting Standards (IPSASs—which are recognized as also allowing improved reliability of government finance statistics—in all subsectors of the General Government Sector (GGS. Consequently, the Governmental Accounting (GA role of running and reporting on governments’ budgets for purposes of decisionmaking and accountability is changing to include being part of the EU budgetary and monetary policy, specifically within the Euro zone. Accordingly, the objective of this paper is twofold. First, it aims to start a debate in the literature about the ability of GA as it stands across Europe to meet the European System of National and Regional Accounts (ESA requirements concerning GGS data. This assumes particular relevance in a context where the two systems have to coexist, but given that budgetary reporting (GA is the main input to ESA reporting (NA, reconciliation between the two systems is required. The second objective is of a more technical nature—empirically demonstrating the diversity and materiality of the main adjustments to be made when converting GGS data from GA into NA. This is done by using evidence for Portugal and Spain, focusing on Central Government data for the period 2006–2009 and measuring their quantitative impact on the public (budgetary deficit. We conclude that GA systems as they are across EU do not meet ESA requirements, and further alignment is therefore needed to reduce adjustments as much as possible when translating data from GA into NA. Additionally, in the case of Portugal and Spain, the main findings show that the adjustments from GA into NA present great diversity for both of these Iberian countries. As for materiality, their impact is greater in Spain, but still

  10. Accountability and Transparency: Essential Underpinnings of Quality Safeguards

    International Nuclear Information System (INIS)

    Everton, C.; Floyd, R.

    2015-01-01

    The fundamental purpose of IAEA safeguards is to maintain confidence in the international community of the compliance of States with their respective non-proliferation commitments. The safeguards system for ensuring this compliance produces the most important output, the IAEA's compliance findings. Confidence in the findings of any compliance verification system requires some basic elements such as independence, accountability, transparency, and quality management systems. Quality management systems are an internal set of documents and procedures that, while clearly important, need to incorporate an external communication component in order to engender confidence as to how compliance is being managed and ensured. This paper will explore the importance of these fundamentals to confidence in IAEA safeguards compliance conclusions, with a focus on the external communication elements of accountability and transparency. Accountability and transparency will be considered with different communication channels through which safeguards implementation matters are explained and reported and at different levels, facility, State, regional, and the IAEA. This will include communications by: the IAEA and State authorities to the general public; State authorities to peers in other national safeguards authorities (regional and beyond); and, the IAEA and State authorities to the international community as represented through the Board of Governors and General Conference. Examples will be presented of good practices in these areas to encourage greater accountability and transparency in the work of safeguards. (author)

  11. Statistical analysis and Kalman filtering applied to nuclear materials accountancy

    International Nuclear Information System (INIS)

    Annibal, P.S.

    1990-08-01

    Much theoretical research has been carried out on the development of statistical methods for nuclear material accountancy. In practice, physical, financial and time constraints mean that the techniques must be adapted to give an optimal performance in plant conditions. This thesis aims to bridge the gap between theory and practice, to show the benefits to be gained from a knowledge of the facility operation. Four different aspects are considered; firstly, the use of redundant measurements to reduce the error on the estimate of the mass of heavy metal in an 'accountancy tank' is investigated. Secondly, an analysis of the calibration data for the same tank is presented, establishing bounds for the error and suggesting a means of reducing them. Thirdly, a plant-specific method of producing an optimal statistic from the input, output and inventory data, to help decide between 'material loss' and 'no loss' hypotheses, is developed and compared with existing general techniques. Finally, an application of the Kalman Filter to materials accountancy is developed, to demonstrate the advantages of state-estimation techniques. The results of the analyses and comparisons illustrate the importance of taking into account a complete and accurate knowledge of the plant operation, measurement system, and calibration methods, to derive meaningful results from statistical tests on materials accountancy data, and to give a better understanding of critical random and systematic error sources. The analyses were carried out on the head-end of the Fast Reactor Reprocessing Plant, where fuel from the prototype fast reactor is cut up and dissolved. However, the techniques described are general in their application. (author)

  12. Accounting Conservatism and Earnings Management in the Banking Industry: The effect of discretionary loan loss provisions on conditional accounting conservatism in the United States banking industry for the period of 2002 to 2007

    OpenAIRE

    Molenaar, John

    2010-01-01

    textabstractExecutive summary Previous studies have examined the relation between accounting conservatism and earnings management. Those studies conclude that accounting conservatism reflected in earnings is explained mostly by the accrual component of earnings instead of the cash flow component (Roychowdhury and Watts, 2006 and Pae, 2007). To measure earnings management, the accrual component of earnings is often used. Because of the different nature of accruals at financial firms, in prior ...

  13. 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

  14. Biomass sustainability criteria: Greenhouse gas accounting issues for biogas and biomethane facilities

    International Nuclear Information System (INIS)

    Adams, P.W.R.; Mezzullo, W.G.; McManus, M.C.

    2015-01-01

    Biomass sustainability criteria were introduced in the UK following the EU Renewable Energy Directive. Criteria are now applicable to solid biomass and biogas, however because it is not mandatory criteria can be adapted by member states with the risk of different interpretation. Operators are required to report greenhouse gas (GHG) emissions for every MJ of energy produced. This paper provides a rigorous analysis of the current GHG emissions accounting methodology for biogas facilities to assess expected compliance for producers. This research uses data from operating CHP and biomethane facilities to calculate GHG emissions using the existing methodology and Government calculator. Results show that whilst many biogas facilities will meet GHG thresholds, as presently defined by Government, several operators may not comply due to methodological uncertainties and chosen operating practices. Several GHG accounting issues are identified which need to be addressed so the biogas industry achieves its reporting obligations and is represented objectively with other bioenergy technologies. Significant methodological issues are highlighted; including consignment definition, mass balance allocation, measurement of fugitive methane emissions, accounting for digestate co-products, fossil fuel comparators, and other accounting problems. Recommendations are made to help address the GHG accounting issues for policy makers and the biogas industry. - Highlights: • GHG accounting issues identified that affect potential compliance with legislation. • Appropriate recognition of digestate value is a key issue for biogas industry. • Fugitive methane emissions measurement is critical for sustainability criteria. • Chosen fossil fuel comparator value determines the potential GHG saving. • Rigorous analysis of GHG accounting methodology for biogas and biomethane systems.

  15. Use of Nuclear Material Accounting and Control for Nuclear Security Purposes at Facilities. Implementing Guide

    International Nuclear Information System (INIS)

    2015-01-01

    Nuclear material accounting and control (NMAC) works in a complementary fashion with the international safeguards programme and physical protection systems to help prevent, deter or detect the unauthorized acquisition and use of nuclear materials. These three methodologies are employed by Member States to defend against external threats, internal threats and both state actors and non-state actors. This publication offers guidance for implementing NMAC measures for nuclear security at the nuclear facility level. It focuses on measures to mitigate the risk posed by insider threats and describes elements of a programme that can be implemented at a nuclear facility in coordination with the physical protection system for the purpose of deterring and detecting unauthorized removal of nuclear material

  16. Towards engagement, compliance and accountability

    Directory of Open Access Journals (Sweden)

    Annyssa Bellal

    2011-03-01

    Full Text Available The UN and other international and regional organisations are increasingly trying to hold armed non-state actors (ANSAs accountable at the international level for violations of international norms....

  17. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  18. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

    OpenAIRE

    Andra M. ACHIM; Anca O. CHIŞ

    2014-01-01

    The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualitative study, the research methodology consists of reviewing the literature related to the definition of accounting quality and striving for understanding how it can be explained. The main objective ...

  19. Citizen participation in public accountability

    DEFF Research Database (Denmark)

    Damgaard, Bodil; Lewis, Jenny

    2014-01-01

    In this chapter we offer an analytical framework sensitive to the quality of citizen participation, which is measured in terms of transferred power from the governors to the citizens, and in terms of the degree to which citizens have access to accountability measures. We do this by combining...... Arnstein’s (1969) classic ladder of participation with a focus on citizen participation in regard to bureaucratic accountability, centered on efficiency and learning (cf. Bovens et al. 2008)....

  20. The new forest carbon accounting framework for the United States

    Science.gov (United States)

    Domke, G. M.; Woodall, C. W.; Coulston, J.; Wear, D. N.; Healey, S. P.; Walters, B. F.

    2015-12-01

    The forest carbon accounting system used in recent National Greenhouse Gas Inventories (NGHGI) was developed more than a decade ago when the USDA Forest Service, Forest Inventory and Analysis annual inventory system was in its infancy and contemporary questions regarding the terrestrial sink (e.g., attribution) did not exist. The time has come to develop a new framework that can quickly address new questions, enables forest carbon analytics, and uses all the inventory information (e.g., disturbances and land use change) while having the flexibility to engage a wider breadth of stakeholders and partner agencies. The Forest Carbon Accounting Framework (FCAF) is comprised of a forest dynamics module and a land use dynamics module. Together these modules produce data-driven estimates of carbon stocks and stock changes in forest ecosystems that are sensitive to carbon sequestration, forest aging, and disturbance effects as well as carbon stock transfers associated with afforestation and deforestation. The new accounting system was used in the 2016 NGHGI report and research is currently underway to incorporate emerging non-live tree carbon pool data, remotely sensed information, and auxiliary data (e.g., climate information) into the FCAF.

  1. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

  2. Higgs measurements in the diboson final state

    CERN Document Server

    Nomidis, Ioannis; The ATLAS collaboration

    2018-01-01

    This article summarises recent measurements of the Higgs boson properties using its diboson final states performed with 36.1 fb$^{−1}$ of data collected with the ATLAS detector in 13 TeV proton-proton collisions at the LHC. Two most recent results are highlighted: the measurement of the Higgs production cross-section from gluon-gluon fusion and vector-boson-fusion modes with the $H \\to WW^*$ decay and also a measurement of the Higgs boson production combining the differential cross-sections of $H \\to ZZ^∗$ and $H \\to \\gamma\\gamma$ decay channels.

  3. The State of Accounting Education Scholarship in New Zealand

    Science.gov (United States)

    Adler, Ralph

    2012-01-01

    This paper examines publishing trends of New Zealand accounting education scholars over the 20-year period 1991-2010. Longitudinal analyses of the annual number of publications, research theme studied, researcher productivity, and institutional productivity, along with cross-sectional analyses of authors' Hirsch "h"-index scores, the…

  4. Experience-based utility and own health state valuation for a health state classification system: why and how to do it.

    Science.gov (United States)

    Brazier, John; Rowen, Donna; Karimi, Milad; Peasgood, Tessa; Tsuchiya, Aki; Ratcliffe, Julie

    2017-10-11

    In the estimation of population value sets for health state classification systems such as the EuroQOL five dimensions questionnaire (EQ-5D), there is increasing interest in asking respondents to value their own health state, sometimes referred to as "experience-based utility values" or, more correctly, own rather than hypothetical health states. Own health state values differ to hypothetical health state values, and this may be attributable to many reasons. This paper critically examines whose values matter; why there is a difference between own and hypothetical values; how to measure own health state values; and why to use own health state values. Finally, the paper examines other ways that own health state values can be taken into account, such as including the use of informed general population preferences that may better take into account experience-based values.

  5. Measurement of non-steady-state free fatty acid turnover

    International Nuclear Information System (INIS)

    Jensen, M.D.; Heiling, V.; Miles, J.M.

    1990-01-01

    The accuracy of non-steady-state equations for measuring changes in free fatty acid rate of appearance (Ra) is unknown. In the present study, endogenous lipolysis (traced with [ 14 C]-linoleate) was pharmacologically suppressed in six conscious mongrel dogs. A computer-responsive infusion pump was then used to deliver an intravenous oleic acid emulsion in both constant and linear gradient infusion modes. Both non-steady-state equations with various effective volumes of distribution (V) and steady-state equations were used to measure oleate Ra [( 14 C]oleate). Endogenous lipolysis did not change during the experiment. When oleate Ra increased in a linear gradient fashion, only non-steady-state equations with a large (150 ml/kg) V resulted in erroneous values (9% overestimate, P less than 0.05). In contrast, when oleate Ra decreased in a similar fashion, steady-state and standard non-steady-state equations (V = plasma volume = 50 ml/kg) overestimated total oleate Ra (18 and 7%, P less than 0.001 and P less than 0.05, respectively). Overall, non-steady-state equations with an effective V of 90 ml/kg (1.8 x plasma volume) allowed the most accurate estimates of oleate Ra

  6. Lifetime measurements of the first 2+ states in 104,106Zr: Evolution of ground-state deformations

    Directory of Open Access Journals (Sweden)

    F. Browne

    2015-11-01

    Full Text Available The first fast-timing measurements from nuclides produced via the in-flight fission mechanism are reported. The lifetimes of the first 2+ states in 104,106Zr nuclei have been measured via β-delayed γ-ray timing of stopped radioactive isotope beams. An improved precision for the lifetime of the 21+ state in 104Zr was obtained, τ(21+=2.90−20+25 ns, as well as a first measurement of the 21+ state in 106Zr, τ(21+=2.60−15+20 ns, with corresponding reduced transition probabilities of B(E2;21+→0g.s.+=0.39(2 e2b2 and 0.31(1 e2b2, respectively. Comparisons of the extracted ground-state deformations, β2=0.39(1 (104Zr and β2=0.36(1 (106Zr with model calculations indicate a persistence of prolate deformation. The data show that 104Zr is the most deformed of the neutron-rich Zr isotopes measured so far.

  7. Systems of accounting for and control of nuclear material

    International Nuclear Information System (INIS)

    1975-01-01

    The implementation of safeguards agreements has always involved governmental organizations to a greater or lesser extent, according to the practices of the State concerned. When the Safeguards Committee 1970 defined the structure and content of agreements required in connection with the Treaty on the Non-Proliferation of Nuclear Weapons, particular attention was paid to the contacts between States and the Agency during the implementation of such agreements. The basic idea was that in each State a national organization would, as far as possible, lay the foundations for international safeguards. Accordingly, NPT safeguards agreements contain the obligation of the State to establish and maintain a 'State's system of accountancy for and control of nuclear material'. The Agency document describing the structure and content of NPT safeguards agreements, INFCIRC/153, also known as the 'Blue Book', lays down the basic requirements for a State's system of accounting for and control of nuclear material - SSAC for short. The same document stipulates that the Agency in its safeguards work should take due account of the technical effectiveness of the SSAC. In practice, the effectiveness of SSACs may differ widely. To take due account of their effectiveness, the Agency has to analyse them, note the elements included in them and the requirements they meet, and consider the particular situations they are designed to cope with

  8. Stress state reassessment of Romanian offshore structures taking into account corrosion influence

    Science.gov (United States)

    Joavină, R.; Zăgan, S.; Zăgan, R.; Popa, M.

    2017-08-01

    Progressive degradation analysis for extraction or exploration offshore structure, with appraisal of failure potential and the causes that can be correlated with the service age, depends on the various sources of uncertainty that require particular attention in design, construction and exploitation phases. Romanian self erecting platforms are spatial lattice structures consist of tubular steel joints, forming a continuous system with an infinite number of dynamic degrees of freedom. Reassessment of a structure at fixed intervals of time, recorrelation of initial design elements with the actual situation encountered in location and with structural behaviour represents a major asset in lowering vulnerabilities of offshore structure. This paper proposes a comparative reassessment of the stress state for an offshore structure Gloria type, when leaving the shipyard and at the end of that interval corresponding to capital revision, taking into account sectional changes due to marine environment corrosion. The calculation was done using Newmark integration method on a 3D model, asses of the dynamic loads was made through probabilistic spectral method.

  9. Reporting of Sepsis Cases for Performance Measurement Versus for Reimbursement in New York State.

    Science.gov (United States)

    Prescott, Hallie C; Cope, Tara M; Gesten, Foster C; Ledneva, Tatiana A; Friedrich, Marcus E; Iwashyna, Theodore J; Osborn, Tiffany M; Seymour, Christopher W; Levy, Mitchell M

    2018-05-01

    Under "Rory's Regulations," New York State Article 28 acute care hospitals were mandated to implement sepsis protocols and report patient-level data. This study sought to determine how well cases reported under state mandate align with discharge records in a statewide administrative database. Observational cohort study. First 27 months of mandated sepsis reporting (April 1, 2014, to June 30, 2016). Hospitalizations with sepsis at New York State Article 28 acute care hospitals. Sepsis regulations with mandated reporting. We compared cases reported to the New York State Department of Health Sepsis Clinical Database with discharge records in the Statewide Planning and Research Cooperative System database. We classified discharges as 1) "coded sepsis discharges"-a diagnosis code for severe sepsis or septic shock and 2) "possible sepsis discharges," using Dombrovskiy and Angus criteria. Of 111,816 sepsis cases reported to the New York State Department of Health Sepsis Clinical Database, 105,722 (94.5%) were matched to discharge records in Statewide Planning and Research Cooperative System. The percentage of coded sepsis discharges reported increased from 67.5% in the first quarter to 81.3% in the final quarter of the study period (mean, 77.7%). Accounting for unmatched cases, as many as 82.7% of coded sepsis discharges were potentially reported, whereas at least 17.3% were unreported. Compared with unreported discharges, reported discharges had higher rates of acute organ dysfunction (e.g., cardiovascular dysfunction 63.0% vs 51.8%; p New York State Department of Health Sepsis Clinical Database. Incomplete reporting appears to be driven more by underrecognition than attempts to game the system, with minimal bias to risk-adjusted hospital performance measurement.

  10. Institutions and accounting standard transformation:Observations from Japan

    Institute of Scientific and Technical Information of China (English)

    Naohiro; Urasaki

    2014-01-01

    This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  11. Institutions and accounting standard transformation: Observations from Japan

    Directory of Open Access Journals (Sweden)

    Naohiro Urasaki

    2014-03-01

    Full Text Available This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  12. Do state renewable portfolio standards promote in-state renewable generation

    International Nuclear Information System (INIS)

    Yin, Haitao; Powers, Nicholas

    2010-01-01

    Several US states have passed renewable portfolio standard (RPS) policies in order to encourage investment in renewable energy technologies. Existing research on their effectiveness has either employed a cross-sectional approach or has ignored heterogeneity among RPS policies. In this paper, we introduce a new measure for the stringency of an RPS that explicitly accounts for some RPS design features that may have a significant impact on the strength of an RPS. We also investigate the impacts of renewable portfolio standards on in-state renewable electricity development using panel data and our new measure of RPS stringency, and compare the results with those when alternative measures are used. Using our new measure, the results suggest that RPS policies have had a significant and positive effect on in-state renewable energy development, a finding which is masked when design differences among RPS policies are ignored. We also find that another important design feature - allowing 'free trade' of REC's - can significantly weaken the impact of an RPS. These results should prove instructive to policy makers, whether considering the development of a federal-level RPS or the development or redesign of a state-level RPS. (author)

  13. Qubit state tomography in a superconducting circuit via weak measurements

    Science.gov (United States)

    Qin, Lupei; Xu, Luting; Feng, Wei; Li, Xin-Qi

    2017-03-01

    In this work we present a study on a new scheme for measuring the qubit state in a circuit quantum electrodynamics (QED) system, based on weak measurement and the concept of weak value. To be applicable under generic parameter conditions, our formulation and analysis are carried out for finite-strength weak measurement, and in particular beyond the bad-cavity and weak-response limits. The proposed study is accessible to present state-of-the-art circuit QED experiments.

  14. Reconstruction of photon number conditioned states using phase randomized homodyne measurements

    International Nuclear Information System (INIS)

    Chrzanowski, H M; Assad, S M; Bernu, J; Hage, B; Lam, P K; Symul, T; Lund, A P; Ralph, T C

    2013-01-01

    We experimentally demonstrate the reconstruction of a photon number conditioned state without using a photon number discriminating detector. By using only phase randomized homodyne measurements, we reconstruct up to the three photon subtracted squeezed vacuum state. The reconstructed Wigner functions of these states show regions of pronounced negativity, signifying the non-classical nature of the reconstructed states. The techniques presented allow for complete characterization of the role of a conditional measurement on an ensemble of states, and might prove useful in systems where photon counting still proves technically challenging. (paper)

  15. Measurement of the ground-state hyperfine splitting of antihydrogen

    CERN Document Server

    Juhász, B; Federmann, S

    2011-01-01

    The ASACUSA collaboration at the Antiproton Decelerator of CERN is planning to measure the ground-state hyperfine splitting of antihydrogen using an atomic beam line, consisting of a cusp trap as a source of partially polarized antihydrogen atoms, a radiofrequency spin-flip cavity, a superconducting sextupole magnet as spin analyser, and an antihydrogen detector. This will be a measurement of the antiproton magnetic moment, and also a test of the CPT invariance. Monte Carlo simulations predict that the antihydrogen ground-state hyperfine splitting can be determined with a relative precision of ~10−7. The first preliminary measurements of the hyperfine transitions will start in 2011.

  16. High Stakes Principalship--Sleepless Nights, Heart Attacks and Sudden Death Accountabilities: Reading Media Representations of the United States Principal Shortage.

    Science.gov (United States)

    Thomson, Pat; Blackmore, Jill; Sachs, Judyth; Tregenza, Karen

    2003-01-01

    Subjects a corpus of predominantly United States news articles to deconstructive narrative analysis and finds that the dominant media representation of principals' work is one of long hours, low salary, high stress, and sudden death from high stakes accountabilities. Notes that the media picture may perpetuate the problem, and that it is at odds…

  17. A Method for Determining Pseudo-measurement State Values for Topology Observability of State Estimation in Power Systems

    Science.gov (United States)

    Urano, Shoichi; Mori, Hiroyuki

    This paper proposes a new technique for determining of state values in power systems. Recently, it is useful for carrying out state estimation with data of PMU (Phasor Measurement Unit). The authors have developed a method for determining state values with artificial neural network (ANN) considering topology observability in power systems. ANN has advantage to approximate nonlinear functions with high precision. The method evaluates pseudo-measurement state values of the data which are lost in power systems. The method is successfully applied to the IEEE 14-bus system.

  18. Efficiency measurement of cashew nut marketing in Enugu State ...

    African Journals Online (AJOL)

    Efficiency measurement of cashew nut marketing in Enugu State, Nigeria. ... were the multiple regression analysis to measure the profit function of cashew nut marketing inputs, Marketing margin, Lorenz curve, ... AJOL African Journals Online.

  19. Performance-Based Accountability in Qatar: A State in Progress

    Science.gov (United States)

    Jaafar, Sonia Ben

    2011-01-01

    It has become a normative practice to include Performance-Based Accountability (PBA) policies in educational reforms to foster school changes that enhance student learning and success. There is considerable variation in PBA models that have an important impact on how they operate in schools. It is, therefore, important to characterize PBA models…

  20. The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

    Directory of Open Access Journals (Sweden)

    Sandeep Goel

    2016-09-01

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

  1. Advanced accountability techniques for breeder fuel fabrication facilities

    International Nuclear Information System (INIS)

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

    1978-01-01

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

  2. Towards the convergence of accounting treatment for intangible assets

    OpenAIRE

    Ramírez Córcoles, Yolanda

    2010-01-01

    This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the...

  3. Teamwork methods for accountable care: relational coordination and TeamSTEPPS®.

    Science.gov (United States)

    Gittell, Jody Hoffer; Beswick, Joanne; Goldmann, Don; Wallack, Stanley S

    2015-01-01

    To deliver greater value in the accountable care context, the Institute of Medicine argues for a culture of teamwork at multiple levels--across professional and organizational siloes and with patients and their families and communities. The logic of performance improvement is that data are needed to target interventions and to assess their impact. We argue that efforts to build teamwork will benefit from teamwork measures that provide diagnostic information regarding the current state and teamwork interventions that can respond to the opportunities identified in the current state. We identify teamwork measures and teamwork interventions that are validated and that can work across multiple levels of teamwork. We propose specific ways to combine them for optimal effectiveness. We review measures of teamwork documented by Valentine, Nembhard, and Edmondson and select those that they identified as satisfying the four criteria for psychometric validation and as being unbounded and therefore able to measure teamwork across multiple levels. We then consider teamwork interventions that are widely used in the U.S. health care context, are well validated based on their association with outcomes, and are capable of working at multiple levels of teamwork. We select the top candidate in each category and propose ways to combine them for optimal effectiveness. We find relational coordination is a validated multilevel teamwork measure and TeamSTEPPS® is a validated multilevel teamwork intervention and propose specific ways for the relational coordination measure to enhance the TeamSTEPPS intervention. Health care systems and change agents seeking to respond to the challenges of accountable care can use TeamSTEPPS as a validated multilevel teamwork intervention methodology, enhanced by relational coordination as a validated multilevel teamwork measure with diagnostic capacity to pinpoint opportunities for improving teamwork along specific dimensions (e.g., shared knowledge

  4. 12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed to...

  5. 77 FR 46014 - Main Hawaiian Islands Deep 7 Bottomfish Annual Catch Limits and Accountability Measures for 2012-13

    Science.gov (United States)

    2012-08-02

    ... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 665 [Docket No. 120628195-2276-01] RIN 0648-XC089 Main Hawaiian Islands Deep 7 Bottomfish Annual Catch Limits and Accountability Measures for 2012-13 AGENCY: National Marine Fisheries Service (NMFS), National Oceanic and...

  6. Closing the GAAP Gap--The National Accounting Standards Struggle.

    Science.gov (United States)

    Garner, C. William

    1994-01-01

    By 1992, all states had adopted the Governmental Accounting Standards Board's (GASB) Generally Accepted Accounting Practices (GAAP). However, not all governments had implemented them by that date. Points out the advantages and weaknesses of GAAP. Concludes that the uniformity in accounting rules give greater assurance that the information…

  7. Electron momentum spectroscopy of aniline taking account of nuclear dynamics in the initial electronic ground state

    International Nuclear Information System (INIS)

    Farasat, M; Golzan, M M; Shojaei, S H R; Morini, F; Deleuze, M S

    2016-01-01

    The electronic structure, electron binding energy spectrum and (e, 2e) momentum distributions of aniline have been theoretically predicted at an electron impact energy of 1.500 keV on the basis of Born–Oppenheimer molecular dynamical simulations, in order to account for thermally induced nuclear motions in the initial electronic ground state. Most computed momentum profiles are rather insensitive to thermally induced alterations of the molecular structure, with the exception of the profiles corresponding to two ionization bands at electron binding energies comprised between ∼10.0 and ∼12.0 eV (band C) and between ∼16.5 and ∼20.0 eV (band G). These profiles are found to be strongly influenced by nuclear dynamics in the electronic ground state, especially in the low momentum region. The obtained results show that thermal averaging smears out most generally the spectral fingerprints that are induced by nitrogen inversion. (paper)

  8. The Translation of Accrual Accounting and Budgeting and the Reconfiguration of Public Sector Accountants' Identities

    DEFF Research Database (Denmark)

    D. Becker, Sebastian; Jagalla, Tobias; Skærbæk, Peter

    2014-01-01

    Under the umbrella of New Public Management (NPM) and managerialism, the last three decades have seen a widespread transformation of public sector accounting and budgeting from a cash to an accrual basis. Much of the ensuing research, however, has focused more on technical evaluations...... of these programmes and less on informing our knowledge of the interaction between such programmes and accountants. As public sector accountants (PSAs) are central entities in such programmes, the purpose of this paper is to focus on the reconfiguration of their identities. Using the theoretical lens of Actor......-Network-Theory (ANT) and its concept of translation, this study seeks to explain how PSAs’ identities were transformed through the introduction of Accrual Output-Based Budgeting (AOBB) in two German states. Our analysis shows that the change of accounting regime was not a straightforward one, but rather involved...

  9. Measuring the marketing performances of state forest enterprises in ...

    African Journals Online (AJOL)

    Measuring the marketing performances of state forest enterprises in Turkey. ... This study covers a limited period of time (1999 - 2003), and 41 variables were developed in order to measure the marketing ... AJOL African Journals Online.

  10. Arbitrarily complete Bell-state measurement using only linear optical elements

    Energy Technology Data Exchange (ETDEWEB)

    Grice, W. P. [Computational Sciences and Engineering Division, Oak Ridge National Laboratory, Tennessee (United States)

    2011-10-15

    A complete Bell-state measurement is not possible using only linear-optic elements, and most schemes achieve a success rate of no more than 50%, distinguishing, for example, two of the four Bell states but returning degenerate results for the other two. It is shown here that the introduction of a pair of ancillary entangled photons improves the success rate to 75%. More generally, the addition of 2{sup N}-2 ancillary photons yields a linear-optic Bell-state measurement with a success rate of 1-1/2{sup N}.

  11. Spiral spin state in high-temperature copper-oxide superconductors: Evidence from neutron scattering measurements

    DEFF Research Database (Denmark)

    Lindgård, Per-Anker

    2005-01-01

    An effective spiral spin phase ground state provides a new paradigm for the high-temperature superconducting cuprates. It accounts for the recent neutron scattering observations of spin excitations regarding both the energy dispersion and the intensities, including the "universal" rotation by 45...... model. The form of the exchange interaction function reveals the effects of the Fermi surface, and the unique shape predicts large quantum spin fluctuations in the ground state....

  12. The establishment of computer system for nuclear material accounting

    International Nuclear Information System (INIS)

    Hong, Jong Sook; Lee, Byung Doo; Park, Ho Joon

    1988-01-01

    Computer based nuclear material accountancy system will not only increase the credibility of KOREA-IAEA safeguards agreement and bilateral agreements but also decrease the man-power needed to carry out the inspection activity at state level and at facility level. Computer software for nuclear material accounting for and control has been materialized the application to both item and bulk facilities and software for database at state level has been also established to maintain up -to-date status of nation-wide nuclear material inventory. Computer recordings and reporting have been realized to fulfill the national and international commitments to nuclear material accounting for and control. The exchange of information related to nuclear material accounting for has become possible by PC diskettes. (Author)

  13. Measurement of ambient aerosol hydration state at Great Smoky Mountains National Park in the southeastern United States

    Directory of Open Access Journals (Sweden)

    N. F. Taylor

    2011-12-01

    Full Text Available We present results from two field deployments of a unique tandem differential mobility analyzer (TDMA configuration with two primary capabilities: identifying alternative stable or meta-stable ambient aerosol hydration states associated with hysteresis in aerosol hydration behavior and determining the actual Ambient hydration State (AS-TDMA. This data set is the first to fully classify the ambient hydration state of aerosols despite recognition that hydration state significantly impacts the roles of aerosols in climate, visibility and heterogeneous chemistry. The AS-TDMA was installed at a site in eastern Tennessee on the border of Great Smoky Mountains National Park for projects during the summer of 2006 and winter of 2007–2008. During the summer, 12% of the aerosols sampled in continuous AS-TDMA measurements were found to posses two possible hydration states under ambient conditions. In every case, the more hydrated of the possible states was occupied. The remaining 88% did not posses multiple possible states. In continuous measurements during the winter, 49% of the aerosols sampled possessed two possible ambient hydration states; the remainder possessed only one. Of those aerosols with multiple possible ambient hydration states, 65% occupied the more hydrated state; 35% occupied the less hydrated state. This seasonal contrast is supported by differences in the fine particulate (PM2.5 composition and ambient RH as measured during the two study periods. In addition to seasonal summaries, this work includes case studies depicting the variation of hydration state with changing atmospheric conditions.

  14. Loss-induced limits to phase measurement precision with maximally entangled states

    International Nuclear Information System (INIS)

    Rubin, Mark A.; Kaushik, Sumanth

    2007-01-01

    The presence of loss limits the precision of an approach to phase measurement using maximally entangled states, also referred to as NOON states. A calculation using a simple beam-splitter model of loss shows that, for all nonzero values L of the loss, phase measurement precision degrades with increasing number N of entangled photons for N sufficiently large. For L above a critical value of approximately 0.785, phase measurement precision degrades with increasing N for all values of N. For L near zero, phase measurement precision improves with increasing N down to a limiting precision of approximately 1.018L radians, attained at N approximately equal to 2.218/L, and degrades as N increases beyond this value. Phase measurement precision with multiple measurements and a fixed total number of photons N T is also examined. For L above a critical value of approximately 0.586, the ratio of phase measurement precision attainable with NOON states to that attainable by conventional methods using unentangled coherent states degrades with increasing N, the number of entangled photons employed in a single measurement, for all values of N. For L near zero this ratio is optimized by using approximately N=1.279/L entangled photons in each measurement, yielding a precision of approximately 1.340√(L/N T ) radians

  15. Generation and measurement of nonclassical states by quantum Fock filter

    International Nuclear Information System (INIS)

    D'Ariano, G.M.; Maccone, L.; Paris, M.G.A.; Sacchi, M.F.

    1999-01-01

    We study a novel optical setup which selects a specific Fock component from a generic input state. The device allows to synthesize number states and superpositions of few number states, and to measure the photon distribution and the density matrix of a generic signal. (Authors)

  16. How to simplify the analytics for input-output accountability measurements in a reprocessing plant

    International Nuclear Information System (INIS)

    Ottmar, H.; Eberle, H.; Matussek, P.; Michel-Piper, I.

    1986-02-01

    An analytical approach to high-performance uranium and plutonium accountancy measurements in reprocessing input and output solutions is presented, which provides larger operational simplicity than the conventionally applied chemical methods. The proposed alternative is based on energy-dispersive absorption edge and fluorescence X-ray spectrometry, using the proven and reliable K-edge densitometry technique as reference method. Two X-ray densitometers developed for accurate and reliable uranium and plutonium analysis in both the feed and product solutions are described. Practical experiences and results from their performance evaluation on actual process solutions from a reprocessing plant are presented and discussed. (orig.) [de

  17. Linking Teacher Education to Redesigned Systems of Accountability: A Call for Multiple Measures in Pre-Service Teacher Effectiveness

    Science.gov (United States)

    Farley, Amy N.; Clayton, Grant; Kaka, Sarah J.

    2018-01-01

    In this written commentary for the special issue of "Education Policy Analysis Archives" focused on "Redesigning Assessment and Accountability," we call for teacher preparation to embrace a multiple measures philosophy by providing teacher candidates with rich opportunities to engage with data from a variety of sources, beyond…

  18. Improvement of sample preparation for input plutonium accountability measurement by isotope dilution gammy-ray spectroscopy

    International Nuclear Information System (INIS)

    Nishida, K.; Kuno, Y.; Sato, S.; Masui, J.; Li, T.K.; Parker, J.L.; Hakkila, E.A.

    1992-01-01

    The sample preparation method for the isotope dilution gamma-ray spectrometry (IDGS) technique has been further improved for simultaneously determining the plutonium concentration and isotopic composition of highly irradiated spent-fuel dissolver solutions. The improvement includes using ion-exchange filter papers (instead of resin beads, as in two previous experiments) for better separation and recovery of plutonium from fission products. The results of IDGS measurements for five dissolver solutions are in good agreement with those by mass spectrometry with ∼0.4% for plutonium concentration and ∼0.1% for 239 Pu isotopic composition. The precision of the plutonium concentration is ∼1% with a 1-h count time. The technique could be implemented as an alternative method for input accountability and verification measurements in reprocessing plants

  19. The management accounting vocational fallacy

    Directory of Open Access Journals (Sweden)

    Bienkie Shuttleworth

    2014-05-01

    Full Text Available Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers’ awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.

  20. Basin stability measure of different steady states in coupled oscillators

    Science.gov (United States)

    Rakshit, Sarbendu; Bera, Bidesh K.; Majhi, Soumen; Hens, Chittaranjan; Ghosh, Dibakar

    2017-04-01

    In this report, we investigate the stabilization of saddle fixed points in coupled oscillators where individual oscillators exhibit the saddle fixed points. The coupled oscillators may have two structurally different types of suppressed states, namely amplitude death and oscillation death. The stabilization of saddle equilibrium point refers to the amplitude death state where oscillations are ceased and all the oscillators converge to the single stable steady state via inverse pitchfork bifurcation. Due to multistability features of oscillation death states, linear stability theory fails to analyze the stability of such states analytically, so we quantify all the states by basin stability measurement which is an universal nonlocal nonlinear concept and it interplays with the volume of basins of attractions. We also observe multi-clustered oscillation death states in a random network and measure them using basin stability framework. To explore such phenomena we choose a network of coupled Duffing-Holmes and Lorenz oscillators which are interacting through mean-field coupling. We investigate how basin stability for different steady states depends on mean-field density and coupling strength. We also analytically derive stability conditions for different steady states and confirm by rigorous bifurcation analysis.

  1. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

    The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environmental statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development. (author). 19 refs, 2 figs, 2 tabs

  2. Material control and accounting at Exxon Nuclear, I

    International Nuclear Information System (INIS)

    Schneider, R.A.

    1985-01-01

    The nuclear material control and accounting system at Exxon Nuclear will be described in detail. Subjects discussed will include: the basis of the MC and A system, the nuclear materials accounting systems (NMRS and NICS), physical inventory taking, IAEA inspection experience, safeguards organization, measurements and measurement control, MUF evaluation, accounting forms and reports and use of tamper-indicating seals. The general requirements for material accounting and control in this type of a bulk-handling facility are described. The way those requirements are met for the subject areas shown above is illustrated using a reference (Model Plant) version of the Exxon Nuclear plant The difference between the item-accounting procedures used at reactor facilities and the bulk-accounting procedures used at fuel fabrication facilities is discussed in detail

  3. Invariant measures on multimode quantum Gaussian states

    Science.gov (United States)

    Lupo, C.; Mancini, S.; De Pasquale, A.; Facchi, P.; Florio, G.; Pascazio, S.

    2012-12-01

    We derive the invariant measure on the manifold of multimode quantum Gaussian states, induced by the Haar measure on the group of Gaussian unitary transformations. To this end, by introducing a bipartition of the system in two disjoint subsystems, we use a parameterization highlighting the role of nonlocal degrees of freedom—the symplectic eigenvalues—which characterize quantum entanglement across the given bipartition. A finite measure is then obtained by imposing a physically motivated energy constraint. By averaging over the local degrees of freedom we finally derive the invariant distribution of the symplectic eigenvalues in some cases of particular interest for applications in quantum optics and quantum information.

  4. Invariant measures on multimode quantum Gaussian states

    International Nuclear Information System (INIS)

    Lupo, C.; Mancini, S.; De Pasquale, A.; Facchi, P.; Florio, G.; Pascazio, S.

    2012-01-01

    We derive the invariant measure on the manifold of multimode quantum Gaussian states, induced by the Haar measure on the group of Gaussian unitary transformations. To this end, by introducing a bipartition of the system in two disjoint subsystems, we use a parameterization highlighting the role of nonlocal degrees of freedom—the symplectic eigenvalues—which characterize quantum entanglement across the given bipartition. A finite measure is then obtained by imposing a physically motivated energy constraint. By averaging over the local degrees of freedom we finally derive the invariant distribution of the symplectic eigenvalues in some cases of particular interest for applications in quantum optics and quantum information.

  5. Invariant measures on multimode quantum Gaussian states

    Energy Technology Data Exchange (ETDEWEB)

    Lupo, C. [School of Science and Technology, Universita di Camerino, I-62032 Camerino (Italy); Mancini, S. [School of Science and Technology, Universita di Camerino, I-62032 Camerino (Italy); Istituto Nazionale di Fisica Nucleare, Sezione di Perugia, I-06123 Perugia (Italy); De Pasquale, A. [NEST, Scuola Normale Superiore and Istituto Nanoscienze-CNR, I-56126 Pisa (Italy); Facchi, P. [Dipartimento di Matematica and MECENAS, Universita di Bari, I-70125 Bari (Italy); Istituto Nazionale di Fisica Nucleare, Sezione di Bari, I-70126 Bari (Italy); Florio, G. [Istituto Nazionale di Fisica Nucleare, Sezione di Bari, I-70126 Bari (Italy); Museo Storico della Fisica e Centro Studi e Ricerche Enrico Fermi, Piazza del Viminale 1, I-00184 Roma (Italy); Dipartimento di Fisica and MECENAS, Universita di Bari, I-70126 Bari (Italy); Pascazio, S. [Istituto Nazionale di Fisica Nucleare, Sezione di Bari, I-70126 Bari (Italy); Dipartimento di Fisica and MECENAS, Universita di Bari, I-70126 Bari (Italy)

    2012-12-15

    We derive the invariant measure on the manifold of multimode quantum Gaussian states, induced by the Haar measure on the group of Gaussian unitary transformations. To this end, by introducing a bipartition of the system in two disjoint subsystems, we use a parameterization highlighting the role of nonlocal degrees of freedom-the symplectic eigenvalues-which characterize quantum entanglement across the given bipartition. A finite measure is then obtained by imposing a physically motivated energy constraint. By averaging over the local degrees of freedom we finally derive the invariant distribution of the symplectic eigenvalues in some cases of particular interest for applications in quantum optics and quantum information.

  6. Theoretical and practical aspects of accounting agricultural land

    Directory of Open Access Journals (Sweden)

    Bryk Galyna Volodymyrivna

    2017-03-01

    Full Text Available The role of agricultural land as an important object of accounting is showed. The features of agricultural land as the main means of agricultural sector and as a major biological asset are characterized. The state of the current system of synthetic and analytical accounting of agricultural land are reflected, the proposals to adapt this accounting information for management are analyzed. The need of accounting agricultural land to the disclosure of qualitative indicators are established, the possibility and feasibility of tax rules to them are suggested. Directions for improvement of accounting agricultural land to ensure rational land using and uniform taxation.

  7. School Accountability and Youth Obesity: Can Physical Education Mandates Make a Difference?

    Directory of Open Access Journals (Sweden)

    Helen Schneider

    2013-01-01

    Full Text Available This paper explores the effect of accountability laws under No Child Left Behind Act (NCLB on obesity rates among school-aged children in the United States. Our results show that pressures due to school closures for poor performance, rewards for good performance, and assistance to schools that lag behind lead to lower levels of vigorous physical activity. This effect is significant for high school children only. We find no significant impact of school accountability laws on children in grades 3 through 8 after state characteristics such as state obesity rate are taken into account. We also find that state physical education mandates increase physical activity for children in grades 3 through 8 and mitigate the negative effect of accountability pressures on physical activity at the high school level where accountability pressures are most effective at decreasing physical activity and increasing obesity. The study shows that physical education mandates play an important role in promoting physical activity for all grades in our sample.

  8. Precision measurements of charmonium states formed in p bar p annihilation

    International Nuclear Information System (INIS)

    Armstrong, T.A.; Bettoni, D.; Bharadwaj, V.; Biino, C.; Borreani, G.; Broemmelsiek, D.; Buzzo, A.; Calabrese, R.; Ceccucci, A.; Cester, R.; Church, M.D.; Dalpiaz, P.; Dalpiaz, P.F.; Fast, J.E.; Ferroni, S.; Ginsburg, C.M.; Gollwitzer, K.E.; Hahn, A.A.; Hasan, M.A.; Hsueh, S.Y.; Lewis, R.A.; Luppi, E.; Macrriaa, M.; Majewska, A.; Mandelkern, M.A.; Marchetto, F.; Marinelli, M.; Marques, J.L.; Marsh, W.; Martini, M.; Masuzawa, M.; Menichetti, E.; Migliori, A.; Mussa, R.; Palestini, S.; Pastrone, N.; Patrignani, C.; Peoples, J. Jr.; Pesando, L.; Petrucci, F.; Pia, M.G.; Pordes, S.; Rapidis, P.A.; Ray, R.E.; Reid, J.D.; Rinaudo, G.; Rosen, J.L.; Santroni, A.; Sarmiento, M.; Savrie, M.; Schultz, J.; Seth, K.K.; Smith, G.A.; Tecchio, L.; Tommasini, F.; Trokenheim, S.; Weber, M.F.; Werkema, S.J.; Zhao, J.L.; Zito, M.

    1992-01-01

    Fermilab experiment E-760 studies the resonant formation of charmonium states in proton-antiproton interactions using a hydrogen gas-jet target in the Antiproton Accumulator ring at Fermilab. Precision measurements of the mass and width of the charmonium states χ c1 ,χ c2 , a direct measurement of the ψ' width, and a new precision measurement of the J/ψ mass are presented

  9. Automated on-line L-edge measurement of SNM concentration for near-real-time accounting

    International Nuclear Information System (INIS)

    Russo, P.A.; Marks, T. Jr.; Stephens, M.M.; Baker, A.L.; Cobb, D.D.

    1982-09-01

    An L-edge densitometer has been modified, tested, and demonstrated for on-line assay of special nuclear material concentration in flowing solution streams. The demonstration was part of a larger demonstration of near-real-time nuclear materials accounting during a continuous, week-long, cold operation of the Barnwell facility. The L-edge data were automatically analyzed and the results were transmitted to the materials accounting computer once every 5.5 min for the duration of the cold run. This report compares the results of the L-edge analyses with the delayed results obtained from destructive analysis of samples withdrawn from the same process line. Comparisons are also made with the results obtained in near real time from an automated process control instrument installed in series with the L-edge densitometer. The performance of the L-edge instrument was reliable throughout the continuous operation. The assay precision was consistent with that predicted by the counting statistics of the measurement. The results of the L-edge assays show good agreement with those of the destructive assays. A gradually varying discrepancy (of a few percent) between the L-edge and the process control results remains unexplained

  10. Triangular and Trapezoidal Fuzzy State Estimation with Uncertainty on Measurements

    Directory of Open Access Journals (Sweden)

    Mohammad Sadeghi Sarcheshmah

    2012-01-01

    Full Text Available In this paper, a new method for uncertainty analysis in fuzzy state estimation is proposed. The uncertainty is expressed in measurements. Uncertainties in measurements are modelled with different fuzzy membership functions (triangular and trapezoidal. To find the fuzzy distribution of any state variable, the problem is formulated as a constrained linear programming (LP optimization. The viability of the proposed method would be verified with the ones obtained from the weighted least squares (WLS and the fuzzy state estimation (FSE in the 6-bus system and in the IEEE-14 and 30 bus system.

  11. Risk importance measures in the dynamic flowgraph methodology

    International Nuclear Information System (INIS)

    Tyrväinen, T.

    2013-01-01

    This paper presents new risk importance measures applicable to a dynamic reliability analysis approach with multi-state components. Dynamic reliability analysis methods are needed because traditional methods, such as fault tree analysis, can describe system's dynamical behaviour only in limited manner. Dynamic flowgraph methodology (DFM) is an approach used for analysing systems with time dependencies and feedback loops. The aim of DFM is to identify root causes of a top event, usually representing the system's failure. Components of DFM models are analysed at discrete time points and they can have multiple states. Traditional risk importance measures developed for static and binary logic are not applicable to DFM as such. Some importance measures have previously been developed for DFM but their ability to describe how components contribute to the top event is fairly limited. The paper formulates dynamic risk importance measures that measure the importances of states of components and take the time-aspect of DFM into account in a logical way that supports the interpretation of results. Dynamic risk importance measures are developed as generalisations of the Fussell-Vesely importance and the risk increase factor. -- Highlights: • New risk importance measures are developed for the dynamic flowgraph methodology. • Dynamic risk importance measures are formulated for states of components. • An approach to handle failure modes of a component in DFM is presented. • Dynamic risk importance measures take failure times into account. • Component's influence on the system's reliability can be analysed in detail

  12. 46 CFR Sec. 3 - Accounting for revenues.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting for revenues. Sec. 3 Section 3 Shipping... FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Accounting for Revenues Sec. 3 Accounting for revenues. (a... shipper, consignee, weight or measurement, freight rate and basis (whether the freight rate applies on...

  13. A semiconductor device thermal model taking into account non-linearity and multhipathing of the cooling system

    International Nuclear Information System (INIS)

    Górecki, K; Zarȩbski, J

    2014-01-01

    The paper is devoted to modelling thermal properties of semiconductor devices at the steady state. The dc thermal model of a semiconductor device taking into account the multipath heat flow is proposed. Some results of calculations and measurements of thermal resistance of a power MOSFET operating at different cooling conditions are presented. The obtained results of calculations fit the results of measurements, which proves the correctness of the proposed model.

  14. [Current state of measures to deal with natural disasters at public universities].

    Science.gov (United States)

    Hirouchi, Tomoko; Tanka, Mamoru; Shimada, Ikuko; Yoshimoto, Yoshinobu; Sato, Atsushi

    2012-03-01

    The responsibility of a university after a large-scale, natural disaster is to secure the safety of students' and local residents' lives. The present study investigated the current state of measures at public universities to deal with natural disasters in coordination with the local community. A survey was administered at 77 public universities in Japan from March 25 to May 10, 2011. The survey included questions on the existence of local disaster evacuation sites, a disaster manual, disaster equipment storage, emergency drinking water, and food storage. A total of 51% of universities had designated local evacuation sites. Based on responses for the remaining questions, universities with and without the designated disaster response solutions accounted for 42% and 57%, respectively, for disaster manuals; 55% and 33%, respectively, for disaster equipment; 32% and 13%, respectively, for disaster drinking water storage; and 26% and 7%, respectively, for emergency food storage. A majority of public universities have not created disaster manuals, regardless of whether they have a local evacuation site. The survey results also indicated that most universities have no storage of disaster equipment or emergency supplies.

  15. Innovations in Arizona's Accountability Policies and Frameworks for Alternative Schools

    Science.gov (United States)

    Schlessman, Amy

    2014-01-01

    This study presents Arizona's innovations in academic accountability policy and academic accountability frameworks for alternative schools. A timeline of statutes and regulations including the State Board of Education approved alternative school definition provides Arizona's context for alternative school accountability policy and frameworks.…

  16. Analysis of 2014's Thirty Best Undergraduate Accounting Programs

    Science.gov (United States)

    Adkins, Darlene A.; Geddie, Mary F.; Moore, Paula Hearn; Griffin, Richard B.

    2016-01-01

    This paper examines primarily the courses in the accounting major and a portion of the business core of the best thirty accounting programs in the United States as identified by the Accounting Degree Review. A thorough examination of each school's web site has been conducted to gather current (2014) information concerning the requirements for a…

  17. Quadratic measurement and conditional state preparation in an optomechanical system

    DEFF Research Database (Denmark)

    A. Brawley, George; Vanner, Michael A.; Bowen, Warwick P.

    2014-01-01

    We experimentally demonstrate, for the first time, quadratic measurement of mechanical motion in an optomechanical system. We use this nonlinear easurement to conditionally prepare classical non-Gaussian states of motion of a micro-mechanical oscillator.......We experimentally demonstrate, for the first time, quadratic measurement of mechanical motion in an optomechanical system. We use this nonlinear easurement to conditionally prepare classical non-Gaussian states of motion of a micro-mechanical oscillator....

  18. Heisenberg-limited interferometry with pair coherent states and parity measurements

    International Nuclear Information System (INIS)

    Gerry, Christopher C.; Mimih, Jihane

    2010-01-01

    After reviewing parity-measurement-based interferometry with twin Fock states, which allows for supersensitivity (Heisenberg limited) and super-resolution, we consider interferometry with two different superpositions of twin Fock states, namely, two-mode squeezed vacuum states and pair coherent states. This study is motivated by the experimental challenge of producing twin Fock states on opposite sides of a beam splitter. We find that input two-mode squeezed states, while allowing for Heisenberg-limited sensitivity, do not yield super-resolutions, whereas both are possible with input pair coherent states.

  19. PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

    OpenAIRE

    Marian TAICU

    2014-01-01

    Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to me...

  20. Remote state preparation using positive operator-valued measures

    Energy Technology Data Exchange (ETDEWEB)

    Huang, Siendong, E-mail: sdhuang@mail.ndhu.edu.tw [Department of Applied Mathematics, National Dong Hwa University, Hualien 974, Taiwan (China)

    2013-02-04

    We consider the process of remote state preparation using a pure state |ψ〉 with the maximal Schmidt number n. For any given state σ, pure or mixed, a construction of a positive operator-valued measure {M_j}{sub j=0}{sup n} is provided. The classical outcome j=0 indicates the failure of a remote preparation of σ. All other classical outcomes j>0 correspond to unitary transformations of the receiver system such that σ can be prepared. The total probability of successful remote preparation depends on the state σ. Our protocol is a variation of conclusive teleportation and the classical bits required for this protocol are given by log{sub 2}(n+1), which is nearly half that of conclusive teleportation.

  1. Refining estimates of public health spending as measured in national health expenditure accounts: the Canadian experience.

    Science.gov (United States)

    Ballinger, Geoff

    2007-01-01

    The recent focus on public health stemming from, among other things, severe acute respiratory syndrome and avian flu has created an imperative to refine health-spending estimates in the Canadian Health Accounts. This article presents the Canadian experience in attempting to address the challenges associated with developing the needed taxonomies for systematically capturing, measuring, and analyzing the national investment in the Canadian public health system. The first phase of this process was completed in 2005, which was a 2-year project to estimate public health spending based on a more classic definition by removing the administration component of the previously combined public health and administration category. Comparing the refined public health estimate with recent data from the Organization for Economic Cooperation and Development still positions Canada with the highest share of total health expenditure devoted to public health than any other country reporting. The article also provides an analysis of the comparability of public health estimates across jurisdictions within Canada as well as a discussion of the recommendations for ongoing improvement of public health spending estimates. The Canadian Institute for Health Information is an independent, not-for-profit organization that provides Canadians with essential statistics and analysis on the performance of the Canadian health system, the delivery of healthcare, and the health status of Canadians. The Canadian Institute for Health Information administers more than 20 databases and registries, including Canada's Health Accounts, which tracks historically 40 categories of health spending by 5 sources of finance for 13 provincial and territorial jurisdictions. Until 2005, expenditure on public health services in the Canadian Health Accounts included measures to prevent the spread of communicable disease, food and drug safety, health inspections, health promotion, community mental health programs, public

  2. Concurrent Mass Measurement and Laser Spectroscopy for Unambiguous Isomeric State Assignment

    Science.gov (United States)

    Lascar, Daniel; Babcock, Carla; Henderson, Jack; Pearson, Matt

    2017-09-01

    Recent work by the TITAN group at TRIUMF on isomeric state mass measurements of odd-A, neutron-rich cadmium nuclei has shown a disconnect between experiment and theory in 127 g , mCd. The spin and parity assignments of the ground and isomeric states are assigned as 3/2+ and 11/2-, respectively, primarily via systematic arguments. Conversely, state of the art shell model and ab initio calculations show a reversal of the states, predicting a ground state of 11/2- and a 3/2+ isomer. Penning Trap Mass Spectrometry (PTMS) can measure the energy separation between the ground state and the isomer without ambiguity but cannot, on its own, comment on the spin and parity. Collinear Laser Spectroscopy (CLS) experiments have been performed on 127Cd and have elegantly demonstrated the existence of both 3/2+ and 11/2- states. What CLS cannot do, on its own, is assign an ordering to those states. If, however, a PTMS and CLS experiment could be performed concurrently using identical beams from the same facility then there exists sufficient information shared between both experiments that a definitive assignment can be made. We present a concept for a new slate of measurements using existing experimental facilities simultaneously, with shared resources, to definitively assign spin and parity for ground and isomeric states in short-lived nuclei.

  3. Towards Measuring the Abstractness of State Machines based on Mutation Testing

    Directory of Open Access Journals (Sweden)

    Thomas Baar

    2017-01-01

    Full Text Available Abstract. The notation of state machines is widely adopted as a formalism to describe the behaviour of systems. Usually, multiple state machine models can be developed for the very same software system. Some of these models might turn out to be equivalent, but, in many cases, different state machines describing the same system also differ in their level of abstraction. In this paper, we present an approach to actually measure the abstractness level of state machines w.r.t. a given implemented software system. A state machine is considered to be less abstract when it is conceptionally closer to the implemented system. In our approach, this distance between state machine and implementation is measured by applying coverage criteria known from software mutation testing. Abstractness of state machines can be considered as a new metric. As for other metrics as well, a known value for the abstractness of a given state machine allows to assess its quality in terms of a simple number. In model-based software development projects, the abstract metric can help to prevent model degradation since it can actually measure the semantic distance from the behavioural specification of a system in form of a state machine to the current implementation of the system. In contrast to other metrics for state machines, the abstractness cannot be statically computed based on the state machine’s structure, but requires to execute both state machine and corresponding system implementation. The article is published in the author’s wording. 

  4. Planning and accounting for government orders of business of cinematography

    Directory of Open Access Journals (Sweden)

    V.V. Zhuk

    2015-03-01

    Full Text Available Deals with the nature, structure and main elements of the financial and economic relations of the state and cinema, the mechanisms of interaction. Established that rise to financial and economic relations between the state and entity cinematography, while state support, are predictions in the state budget expenditure for this purpose. Thus the totality of relations during state support filmmaking advisable to divide into five stages. In particular, this part of film in the competition (competition programs, the conclusion of the state contract, the state contract execution, reporting for the manufacture of the final product - the film that provides order and displayed in the accounting as an intangible asset and the accounting of income and expenses for production of the film according to the state order and order cancellation on income.

  5. How flexible is flexible? Accounting for the effect of rescheduling possibilities in choice of departure time for work trips

    DEFF Research Database (Denmark)

    Thorhauge, Mikkel; Cherchi, Elisabetta; Rich, Jeppe

    2016-01-01

    for each of these activities. We then built a stated preference experiment to infer preferences on departure time choice, and estimated a mixed logit model, based on the scheduling model, to account for the effects of daily activity schedules and their constraints. Our results show that measuring......In departure time studies it is crucial to ascertain whether or not individuals are flexible in their choices. Previous studies have found that individuals with flexible work times have a lower value of time for late arrivals. Flexibility is usually measured in terms of flexible work start time...... is not accounted for....

  6. Solid-state dosimeters: A new approach for mammography measurements

    International Nuclear Information System (INIS)

    Brateman, Libby F.; Heintz, Philip H.

    2015-01-01

    Purpose: To compare responses of modern commercially available solid-state dosimeters (SStDs) used in mammography medical physics surveys for two major vendors of current digital mammography units. To compare differences in dose estimates among SStD responses with ionization chamber (IC) measurements for several target/filter (TF) combinations and report their characteristics. To review scientific bases for measurements of quantities required for mammography for traditional measurement procedures and SStDs. Methods: SStDs designed for use with modern digital mammography units were acquired for evaluation from four manufacturers. Each instrument was evaluated under similar conditions with the available mammography beams provided by two modern full-field digital mammography units in clinical use: a GE Healthcare Senographe Essential (Essential) and a Hologic Selenia Dimensions 5000 (Dimensions), with TFs of Mo/Mo, Mo/Rh; and Rh/Rh and W/Rh, W/Ag, and W/Al, respectively. Measurements were compared among the instruments for the TFs over their respective clinical ranges of peak tube potentials for kVp and half-value layer (HVL) measurements. Comparisons for air kerma (AK) and their associated relative calculated average glandular doses (AGDs), i.e., using fixed mAs, were evaluated over the limited range of 28–30 kVp. Measurements were compared with reference IC measurements for AK, reference HVLs and calculated AGD, for two compression paddle heights for AK, to evaluate scatter effects from compression paddles. SStDs may require different positioning from current mammography measurement protocols. Results: Measurements of kVp were accurate in general for the SStDs (within −1.2 and +1.1 kVp) for all instruments over a wide range of set kVp’s and TFs and most accurate for Mo/Mo and W/Rh. Discrepancies between measurements and reference values were greater for HVL and AK. Measured HVL values differed from reference values by −6.5% to +3.5% depending on the SStD and

  7. Equation of State measurements of hydrogen isotopes on Nova

    Energy Technology Data Exchange (ETDEWEB)

    Collins, G. W., LLNL

    1997-11-01

    High intensity lasers can be used to perform measurements of materials at extremely high pressures if certain experimental issues can be overcome. We have addressed those issues and used the Nova laser to shock-compress liquid deuterium and obtain measurements of density and pressure on the principal Hugoniot at pressures from 300 kbar to more than 2 Mbar. The data are compared with a number of equation of state models. The data indicate that the effect of molecular dissociation of the deuterium into a monatomic phase may have a significant impact on the equation of state near 1 Mbar.

  8. Pushing the limits of excited-state g-factor measurements

    Science.gov (United States)

    Stuchbery, Andrew E.; McCormick, Brendan P.; Gray, Timothy J.; Coombes, Ben J.

    2018-05-01

    Current developments in excited-state g-factor measurements are discussed with an emphasis on cases where the experimental methodology is being extended into new regimes. The transient-field technique, the recoil in vacuum method, and moment measurements with LaBr3 detectors are discussed.

  9. Public accountability needs to be enforced -a case study of the governance arrangements and accountability practices in a rural health district in Ghana.

    Science.gov (United States)

    Van Belle, Sara; Mayhew, Susannah H

    2016-10-12

    Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public

  10. American State Gun Law Strength and State Resident Differences in Neuroticism Levels

    Directory of Open Access Journals (Sweden)

    Stewart J. H. McCann

    2016-04-01

    Full Text Available Relations between state gun law strength and state-aggregated levels of Republican leaning, gun ownership, and resident Big Five neuroticism (based on 619,397 residents nationally were determined in a state-level analysis of the 50 American states using multiple regression strategies with state socioeconomic status, white population percent, and urban population percent statistically controlled. In a standard hierarchical model with state gun law strength as the criterion, the three demographic variables accounted for 44.4% of the variance and the Big Five accounted for another 21.9%. When the Big Five entered stepwise after the demographics, neuroticism was the sole significant personality predictor, accounting for another 13.4% of the variance. Greater state gun law strength was associated with higher state resident neuroticism. Further hierarchical regression analyses showed that state Republican leaning and gun ownership could account separately and jointly for significant variance in state gun law strength but not with state resident neuroticism controlled.

  11. 42 CFR 433.32 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 433.32 Section 433.32 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Administration Provisions § 433.32 Fiscal policies and accountability. A State plan must provide that the...

  12. 42 CFR 457.226 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 457.226 Section 457.226 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN... Claims; Reduction of Federal Medical Payments § 457.226 Fiscal policies and accountability. A State plan...

  13. MURABAHAH ACCOUNTING IN BNI SYARIAH MAKASSAR

    Directory of Open Access Journals (Sweden)

    Firman Menne

    2017-08-01

    Full Text Available This research aims to know and analysis implementation of murabahah accounting especially of manifestation murabaha accouting in BNI Syariah. design methodology used comparative analysis between accounting theory and practice in syariah banking. The result showed that the implementation of murabahah accounting on BNI Syariah Makassar has been suitable with PSAK 102 especially for recognition, measurement, recording and disclosure, except for accounting treatment when he event of arrears and receipts of arrears installments. BNI Syariah Makassar didn’t give any accounting treatment. Whereas in PSAK 102 is stipulated that when there is arrears and receipts of arrear installments, the margin is recognized proportional to the cash received.

  14. Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

    Science.gov (United States)

    Adams, Bert K.; And Others

    This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

  15. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

    Directory of Open Access Journals (Sweden)

    Andra M. ACHIM

    2014-11-01

    Full Text Available The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualitative study, the research methodology consists of reviewing the literature related to the definition of accounting quality and striving for understanding how it can be explained. The main objective of the study is to identify the characteristics information should possess in order to be of high quality. These characteristics also contribute to the way of defining financial accounting quality. The main conclusions that arise from this research are represented by the facts that indeed financial accounting quality cannot be uniquely defined and that financial information is of good quality when it enhances the characteristics incorporated in the conceptual frameworks issued by both International Accounting Standards Board and Financial Accounting Standards Board.

  16. Materials to be covered by accountancy and control

    International Nuclear Information System (INIS)

    Bellinger, J.

    1989-01-01

    In the State System of Accounting for and Control of Nuclear Materials it is the responsibility of the National Authority to prescribe the points at which nuclear material begins to attract full accounting and control, and when accounting and control are terminated. NPT-type safeguards agreements, as well as prescribing the starting and terminating ponts for international safeguards, permit exemption and de-exemption from safeguards. These matters are discussed with the Australian experience providing examples

  17. Scheme for teleportation of entangled states without Bell-state measurement by using one atom

    Energy Technology Data Exchange (ETDEWEB)

    Qiang Wenchao; Zhang Lei; Zhang Aiping [Faculty of Science, Xi' an University of Architecture and Technology, Xi' an 710055 (China); Dong Shihai, E-mail: qwcqj@163.com [Departamento de Fisica, Esc. Sup de Fisica y Matematicas, Instituto Politecnico Nacional, Edificio 9, Unidad Profesional Adolfo Lopez Mateos, Mexico, DF 07738 (Mexico)

    2011-07-01

    We propose a scheme for approximately and conditionally teleporting an entanglement of zero- and one-photon states from a cavity with left- and right-polarized modes to another similar one, with a fidelity exceeding 99%. Instead of using the Bell-state measurement, only one atom is used in our scheme. The time spent, the success probability and the feasibility of the proposed scheme are also discussed.

  18. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  19. Electron momentum spectroscopy of dimethyl ether taking account of nuclear dynamics in the electronic ground state

    International Nuclear Information System (INIS)

    Morini, Filippo; Deleuze, Michael Simon; Watanabe, Noboru; Kojima, Masataka; Takahashi, Masahiko

    2015-01-01

    The influence of nuclear dynamics in the electronic ground state on the (e,2e) momentum profiles of dimethyl ether has been analyzed using the harmonic analytical quantum mechanical and Born-Oppenheimer molecular dynamics approaches. In spite of fundamental methodological differences, results obtained with both approaches consistently demonstrate that molecular vibrations in the electronic ground state have a most appreciable influence on the momentum profiles associated to the 2b 1 , 6a 1 , 4b 2 , and 1a 2 orbitals. Taking this influence into account considerably improves the agreement between theoretical and newly obtained experimental momentum profiles, with improved statistical accuracy. Both approaches point out in particular the most appreciable role which is played by a few specific molecular vibrations of A 1 , B 1 , and B 2 symmetries, which correspond to C–H stretching and H–C–H bending modes. In line with the Herzberg-Teller principle, the influence of these molecular vibrations on the computed momentum profiles can be unraveled from considerations on the symmetry characteristics of orbitals and their energy spacing

  20. Modeling liquid-vapor equilibria with an equation of state taking into account dipolar interactions and association by hydrogen bonding

    International Nuclear Information System (INIS)

    Perfetti, E.

    2006-11-01

    Modelling fluid-rock interactions as well as mixing and unmixing phenomena in geological processes requires robust equations of state (EOS) which must be applicable to systems containing water, gases over a broad range of temperatures and pressures. Cubic equations of state based on the Van der Waals theory (e. g. Soave-Redlich-Kwong or Peng-Robinson) allow simple modelling from the critical parameters of the studied fluid components. However, the accuracy of such equations becomes poor when water is a major component of the fluid since neither association trough hydrogen bonding nor dipolar interactions are accounted for. The Helmholtz energy of a fluid may be written as the sum of different energetic contributions by factorization of partition function. The model developed in this thesis for the pure H 2 O and H 2 S considers three contributions. The first contribution represents the reference Van der Waals fluid which is modelled by the SRK cubic EOS. The second contribution accounts for association through hydrogen bonding and is modelled by a term derived from Cubic Plus Association (CPA) theory. The third contribution corresponds to the dipolar interactions and is modelled by the Mean Spherical Approximation (MSA) theory. The resulting CPAMSA equation has six adjustable parameters, which three represent physical terms whose values are close to their experimental counterpart. This equation results in a better reproduction of the thermodynamic properties of pure water than obtained using the classical CPA equation along the vapour-liquid equilibrium. In addition, extrapolation to higher temperatures and pressure is satisfactory. Similarly, taking into account dipolar interactions together with the SRK cubic equation of state for calculating molar volume of H 2 S as a function of pressure and temperature results in a significant improvement compared to the SRK equation alone. Simple mixing rules between dipolar molecules are proposed to model the H 2 O-H 2 S

  1. Changes in Accounting Education Include Increased Use of Writing Tasks.

    Science.gov (United States)

    McCleary, Bill

    1997-01-01

    The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

  2. New methods for the measurement and alteration of quantum states

    International Nuclear Information System (INIS)

    Steuernagel, O.

    1996-01-01

    Themes of this thesis are the mathematical representation, measurement-technical reconstruction, and preparation of quantum states as well as their alteration by measurement. The main topics of the considerations are quantum-mechanical system states, the complet description of which pursues by means of density operators. The first chapter presents a general mathematical scheme for the representaion of density operators by means of projection operators. The second chapter explains a scheme for the syntehsis of Fock states by means of a linear mixer. The third chapter answers the question, whether spontaneous emitted light, which is emitted by an atom with large spatial extension, can show self-interferences and lets conclude on thee coherent structure of the c.m. wave function of the emitting atom. The last chapter reconstructs measurement results on the coherence loss of atoms in an atomic-beam experiment by spontaneous emission in the language of the density-operator formalism

  3. Account of the Pauli principle in the quasiparticle-phonon nuclear model

    International Nuclear Information System (INIS)

    Molina, Kh.L.

    1980-01-01

    The correlation effects in the ground states of even-even deformed nuclei on their one- and two-phonon states are studied in terms of the semimicroscopic nuclear theory. A secular equation for one-phonon excitations is derived, which take into account, in average, exact commutation relations between quasiparticle operators. It is demonstrated, that the account of the correlation in the ground state can significantly influence the values of the wave function two-phonon components

  4. Modelling in Accounting. Theoretical and Practical Dimensions

    OpenAIRE

    Teresa Szot -Gabryś

    2010-01-01

    Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic...

  5. PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

    Directory of Open Access Journals (Sweden)

    Marian ŢAICU

    2014-11-01

    Full Text Available Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to meet the information needs of management.

  6. Upper Elementary Grades Bear the Brunt of Accountability

    Science.gov (United States)

    Anderson, Lorin W.

    2009-01-01

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

  7. Automated on-line L-edge measurement of SNM concentration for near-real-time accounting

    International Nuclear Information System (INIS)

    Russo, P.A.; Marks, T. Jr.; Stephens, M.M.; Hsue, S.T.; Baker, A.L.; Cobb, D.D.

    1982-01-01

    The L-edge densitometer developed at Los Alamos National Laboratory has been modified, tested, and demonstrated for on-line assay of special nuclear material concentration in flowing solution streams. The demonstration was part of a larger demonstration of near-real-time nuclear materials accounting during a continuous, week-long, cold operation of the Allied General Nuclear Services facility in Barnwell, South Carolina. The L-edge data were automatically analyzed and the results were transmitted to the materials accounting computer once every 5.5 min for the duration of the cold run. This report compares the results of the L-edge analyses with the delayed results obtained from destructive analysis of samples withdrawn from the same process line. Comparisons are also made with the results obtained in near real time from an automated process control instrument installed in series with the L-edge densitometer. The performance of the L-edge instrument was reliable throughout the continous operation. The assay precision was consistent with that predicted by the counting statistics of the measurement. The results of the L-edge assays show good agreement with those of the destructive assays. A gradually varying discrepancy (of a few percent) between the L-edge and the process control results remains unexplained. 9 figures

  8. An Overview of Governance and Accountability of Tahfiz Institutions in Malaysian: Religious Councils Perspective

    Directory of Open Access Journals (Sweden)

    Bani Hamidah

    2017-01-01

    Full Text Available Tahfiz education is one of the popular streams of education in Malaysia and well accepted by Muslim community. Originally the education is being offered in “pondok”, a traditional religious school. Developing through times, it is now also being offered in tahfiz centers as well as in modern tahfiz institutions. These entities specialize in producing tahfiz graduates who can memorize and recite the whole Al-Quran and more than 91% of them are privately owned. The applicability of good governance and accountability measures is indeed highly desirable in these Islamic entities as it deals with the responsibility in fulfilling sacred religious obligation. Though the number of tahfiz education providers (TEP has grown up tremendously from only 58 in 1999 to 278 in 2011, literatures on governance and accountability of TEP are still lacking as the areas are rarely examined directly. The lacking may lead to unfavorable inferences that TEP are behaving in the manners contrary to the interest of the stakeholders. An ideally accountable governance of tahfiz centers will gain trust from parents and various stakeholders and will indicate the achievement in fulfilling one of the objective of Maqasid Shariah to preserve and promote the religious faith through preserving the memorization and knowledge of Al Quran (the primary source of Islamic Law by the huffaz. The objective of this research is to investigate external governance mechanism and the accountability of Tahfiz centers as viewed by religious regulatory bodies. A qualitative research approach is undertaken by interviewing representatives from selected State Islamic Religious Councils, State Islamic Foundation and National Religious Departments in Malaysia. Using thematic analysis, findings of this study revealed that there are two-tier governance infrastructures of tahfiz institutions in Malaysia. However, the enforcement of the governance structure is still at infancy level. The accountability

  9. 18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4093 Account 409.3, Income taxes, extraordinary items. This account must include the amount of those local, state and... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.3, Income...

  10. Quality Street: Encountering Higher Education's Accountabilities

    Science.gov (United States)

    Leihy, Peodair; Salazar, José Miguel

    2017-01-01

    This article offers a new approach to quality, focusing on the dimensions that gather around it. The mismatched goals of controlling and improving higher education continue to trouble the conceptual clarity of accountability. Quality in higher education emerges as something agreed upon (to varying efficacy) through accountability measures, rather…

  11. The integration of computerised accounting in the accounting curriculum as an educational learning curve for students entering the business world

    Directory of Open Access Journals (Sweden)

    Elmarie Papageorgiou

    2014-06-01

    Full Text Available At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: ‘Computerised accounting is used in the workplace and therefore using it in varsity, grants students a view on how things will be after completion of their respective degrees.’ Accordingly, the purpose of this study was to empirically investigate the perceived acquisition of information technology (IT knowledge and determine the skills required for students to convert the knowledge gained into actions as a learning curve for accounting students entering the business world. The results indicated that students’ knowledge of Accounting I increased with the integration of computerised Accounting in the Accounting I Curriculum.

  12. Materials measurement and accounting in an operating plutonium conversion and purification process. Phase I. Process modeling and simulation

    International Nuclear Information System (INIS)

    Thomas, C.C. Jr.; Ostenak, C.A.; Gutmacher, R.G.; Dayem, H.A.; Kern, E.A.

    1981-04-01

    A model of an operating conversion and purification process for the production of reactor-grade plutonium dioxide was developed as the first component in the design and evaluation of a nuclear materials measurement and accountability system. The model accurately simulates process operation and can be used to identify process problems and to predict the effect of process modifications

  13. Measuring social accountability in health professional education: development and international pilot testing of an evaluation framework.

    Science.gov (United States)

    Larkins, Sarah L; Preston, Robyn; Matte, Marie C; Lindemann, Iris C; Samson, Rex; Tandinco, Filedito D; Buso, David; Ross, Simone J; Pálsdóttir, Björg; Neusy, André-Jacques

    2013-01-01

    Health professional schools are responsible for producing graduates with competencies and attitudes to address health inequities and respond to priority health needs. Health professional schools striving towards social accountability founded the Training for Health Equity Network (THEnet). This article describes the development of THEnet evaluation framework for socially accountable health professional education, presents the framework to be used as a tool by other schools and discusses the findings of pilot implementation at five schools. The framework was designed collaboratively and built on Boelen and Woollard's conceptualization, production and usability model. It includes key components, linked to aspirational statements, indicators and suggested measurement tools. Five schools completed pilot implementation, involving workshops, document/data review and focus group discussions with faculty, students and community members. Three sections of the framework consider: How does our school work?; What do we do? and What difference do we make? Pilot testing proved that the evaluation framework was acceptable and feasible across contexts and produced findings useful at school level and to compare schools. The framework is designed as a formative exercise to help schools take a critical look at their performance and progress towards social accountability. Initiatives to implement the framework more widely are underway. The framework effectively aids in identifying strengths, weaknesses and gaps, with a view to schools striving for continuous self-improvement. THEnet evaluation framework is applicable and useful across contexts. It is possible and desirable to assess progress towards social accountability in health professional schools and this is an important step in producing health professionals with knowledge, attitudes, and skills to meet the challenges of priority health needs of underserved populations.

  14. A Research on the Responsibility of Accounting Professionals to Determine and Prevent Accounting Errors and Frauds: Edirne Sample

    Directory of Open Access Journals (Sweden)

    Semanur Adalı

    2017-09-01

    Full Text Available In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included recent statistics about accounting errors and fraud as well as presenting a literature review. As the methodology of research, a questionnaire was distributed to 36 accounting professionals residing in Edirne city of Turkey. The collected data were then entered to the SPSS package program for analysis. The study revealed very important results. Accounting professionals think that, accounting chambers do not organize enough seminars/conferences on errors and fraud. They also believe that supervision and disciplinary boards of professional accounting chambers fulfill their responsibilities partially. Attitude of professional accounting chambers in terms of errors, fraud and ethics is considered neither strict nor lenient. But, most accounting professionals are aware of colleagues who had disciplinary penalties. Most important and effective tool to prevent errors and fraud is indicated as external audit, but internal audit and internal control are valued as well. According to accounting professionals, most errors occur due to incorrect data received from clients and as a result of recording. Fraud is generally made in order to get credit from banks and for providing benefits to the organization by not showing the real situation of the firm. Finally, accounting professionals state that being honest, trustworthy and impartial is the basis of accounting profession and accountants must adhere to ethical rules.

  15. Accessibility of physical states and non-uniqueness of entanglement measure

    International Nuclear Information System (INIS)

    Morikoshi, Fumiaki; Santos, Marcelo Franca; Vedral, Vlatko

    2004-01-01

    Ordering physical states is the key to quantifying some physical property of the states uniquely. Bipartite pure entangled states are totally ordered under local operations and classical communication (LOCC) in the asymptotic limit and uniquely quantified by the well-known entropy of entanglement. However, we show that mixed entangled states are partially ordered under LOCC even in the asymptotic limit. Therefore, non-uniqueness of entanglement measure is understood on the basis of an operational notion of asymptotic convertibility

  16. Pump--probe measurements of state-to-state rotational energy transfer rates in N2 (v=1)

    International Nuclear Information System (INIS)

    Sitz, G.O.; Farrow, R.L.

    1990-01-01

    We report direct measurements of the state-to-state rotational energy transfer rates for N 2 (υ=1) at 298 K. Stimulated Raman pumping of Q-branch (υ=1 left-arrow 0) transitions is used to prepare a selected rotational state of N 2 in the υ=1 state. After allowing an appropriate time interval for collisions to occur, 2+2 resonance-enhanced multiphoton ionization is used (through the a 1 Π g left-arrow X 1 Σ + g transition) to detect the relative population of the pumped level and other levels to which rotational energy transfer has occurred. We have performed a series of measurements in which a single even rotational level (J i =0--14) is excited and the time-dependent level populations are recorded at three or more delay times. This data set is then globally fit to determine the best set of state-to-state rate constants. The fitting procedure does not place any constraints (such as an exponential gap law) on the J or energy dependence of the rates. We compare our measurements and best-fit rates with results predicted from phenomenological rate models and from a semiclassical scattering calculation of Koszykowski et al. [J. Phys. Chem. 91, 41 (1987)]. Excellent agreement is obtained with two of the models and with the scattering calculation. We also test the validity of the energy-corrected sudden (ECS) scaling theory for N 2 by using our experimental transfer rates as basis rates (J=L→0), finding that the ECS scaling expressions accurately predict the remaining rates

  17. Measuring the safeguards value of material accountability

    International Nuclear Information System (INIS)

    Sicherman, A.

    1988-01-01

    Material accountability (MA) activities focus on providing after-the-fact indication of diversion or theft of special nuclear material (SNM). MA activities include maintaining records for tracking nuclear material and conducting periodic inventories and audits to ensure that loss has not occurred. This paper presents a value model concept for assessing the safeguards benefits of MA activities and for comparing these benefits to those provided by physical protection (PP) and material control (MC) components. The model considers various benefits of MA, which include: 1) providing information to assist in recovery of missing material, 2) providing assurance that physical protection and material control systems have been working, 3) defeating protracted theft attempts, and 4) properly resolving causes of and responding appropriately to anomalies of missing material and external alarms (e.g., hoax). Such a value model can aid decision-makers in allocating safeguards resources among PP, MC, and MA systems

  18. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

  19. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

    Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

  20. 76 FR 28954 - International Conservation and Management Measures Recognized by the United States

    Science.gov (United States)

    2011-05-19

    ... International Conservation and Management Measures Recognized by the United States AGENCY: National Marine... international conservation and management measures recognized by the United States. To fulfill this requirement, a list of agreements resulting in international conservation and management measures was first...