A Web Based Financial and Accounting Software Application

Directory of Open Access Journals (Sweden)

Doru E. TILIUTE

2010-01-01

Full Text Available The Client-server applications become more attractivein comparison with their counterpart desktop-type due to someincontestable advantages. Among the client-server applicationssome uses the Web environment providing full access fromanywhere and anytime to all application features. The presentwork presents the fist results in the achievement of a web basedfinancial and accounting application using open-sourcestechnologies and programming languages (Apache, MySQL,PHP and JavaScript

46 CFR 403.100 - Applicability of system of accounts and reports.

Science.gov (United States)

2010-10-01

... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

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...

7 CFR 1951.11 - Application of payments on real estate accounts.

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...

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…

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.

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

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

The Effect Of Application Computer-Based Accounting Information System CBAIS On The Quality Of Accounting Information And Managerial Performance Of Sugar Industries In Indonesia

Directory of Open Access Journals (Sweden)

Asep Darmansyah

2015-08-01

Full Text Available The study aims to determine characteristics of Indonesian sugar industries as well as the influence of the implementation of computer-based accounting information system CBAIS to the quality of accounting information and managerial performance of the sugar industries of Indonesia. The research method was a survey with the research type was a descriptive and verificative. The research population were sugar industries in Indonesia. Data consists of primary and secondary data. Data were analyzed making use of linear regression. This study shows that the sugar millsindustries of Indonesia are mostly located in Java. Most of the sugar industries either in Java or outside Java are owned the central government in the form of state-owned enterprises and the rest is privately owned. Most of them making use of a business area with a mixed pattern between the right to cultivate and the right to build. Most of sugar industries gained canes in two ways namely planted by its company and bought from farmers. Then the first variable the application of CBAIS of sugar industries is still categorized sufficient which indicates the condition is not very bad or not very good. The others the quality of accounting information of sugar industries is good category and its managerial performance is also good. The three variables above have not shown the ideal category namely is very good category. The application of CBAIS significantly affects on the quality of accounting information and the accounting information quality significantly influences on managerial performance of sugar industries.

Nuclear material accounting handbook

International Nuclear Information System (INIS)

2008-01-01

The handbook documents existing best practices and methods used to account for nuclear material and to prepare the required nuclear material accounting reports for submission to the IAEA. It provides a description of the processes and steps necessary for the establishment, implementation and maintenance of nuclear material accounting and control at the material balance area, facility and State levels, and defines the relevant terms. This handbook serves the needs of State personnel at various levels, including State authorities, facility operators and participants in training programmes. It can assist in developing and maintaining accounting systems which will support a State's ability to account for its nuclear material such that the IAEA can verify State declarations, and at the same time support the State's ability to ensure its nuclear security. In addition, the handbook is useful for IAEA staff, who is closely involved with nuclear material accounting. The handbook includes the steps and procedures a State needs to set up and maintain to provide assurance that it can account for its nuclear material and submit the prescribed nuclear material accounting reports defined in Section 1 and described in Sections 3 and 4 in terms of the relevant agreement(s), thereby enabling the IAEA to discharge its verification function as defined in Section 1 and described in Sections 3 and 4. The contents of the handbook are based on the model safeguards agreement and, where applicable, there will also be reference to the model additional protocol. As a State using The handbook consists of five sections. In Section 1, definitions or descriptions of terms used are provided in relation to where the IAEA applies safeguards or, for that matter, accounting for and control of nuclear material in a State. The IAEA's approach in applying safeguards in a State is also defined and briefly described, with special emphasis on verification. In Section 2, the obligations of the State

The Application of the New General Business Accounting Plan

Directory of Open Access Journals (Sweden)

Augusto Lam Wong

2010-06-01

Full Text Available Accounting provides information for making decisions of many economic agents specially the accounting records that have their basis on the organized language called the accounting plan. Until 1973, in Peru, every company prepared its accounting plan according to its information necessities which provoked a variety of words, many with lots of analytical accounts and other general ones. It’s in this situation that the First General Accounting Plan was approved and its mandatory implementation started on January 1st 1974 until 1984, and then it was changed by the General Accounting Plan (PCGR the one that is used until now. However, now its use doesn’t have any relationship with the International Financial Reporting Standars (NIIF, which are a support for the financial estate in our country. For that reason we approved the version of General Accounting Business Plan (PCGE, the one that is going to be considered on January 1st 2011. The objective of the following article is to announce the effects of the application in some of the private organizations from this new Accounting Business Plan (PCGE in relation to the General Accounting Plan.

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

Science.gov (United States)

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

2015-01-01

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

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…

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

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)…

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…

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

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…

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

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...

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...

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

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

Approaches of data combining for reliability assessments with taking into account the priority of data application

International Nuclear Information System (INIS)

Zelenyj, O.V.; Pecheritsa, A.V.

2004-01-01

Based upon the available experience on assessments of risk from Ukrainian NPP's operational events as well as on results of State review of PSA studies for pilot units it should be noted that historical information on domestic NPP's operation is not always available or used properly under implementation of mentioned activities. The several approaches for combining of available generic and specific information for reliability parameters assessment (taking into account the priority of data application) are briefly described in the article along with some recommendations how to apply those approaches

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,…

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.

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

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.

Accounting for sampling error when inferring population synchrony from time-series data: a Bayesian state-space modelling approach with applications.

Directory of Open Access Journals (Sweden)

Hugues Santin-Janin

Full Text Available BACKGROUND: Data collected to inform time variations in natural population size are tainted by sampling error. Ignoring sampling error in population dynamics models induces bias in parameter estimators, e.g., density-dependence. In particular, when sampling errors are independent among populations, the classical estimator of the synchrony strength (zero-lag correlation is biased downward. However, this bias is rarely taken into account in synchrony studies although it may lead to overemphasizing the role of intrinsic factors (e.g., dispersal with respect to extrinsic factors (the Moran effect in generating population synchrony as well as to underestimating the extinction risk of a metapopulation. METHODOLOGY/PRINCIPAL FINDINGS: The aim of this paper was first to illustrate the extent of the bias that can be encountered in empirical studies when sampling error is neglected. Second, we presented a space-state modelling approach that explicitly accounts for sampling error when quantifying population synchrony. Third, we exemplify our approach with datasets for which sampling variance (i has been previously estimated, and (ii has to be jointly estimated with population synchrony. Finally, we compared our results to those of a standard approach neglecting sampling variance. We showed that ignoring sampling variance can mask a synchrony pattern whatever its true value and that the common practice of averaging few replicates of population size estimates poorly performed at decreasing the bias of the classical estimator of the synchrony strength. CONCLUSION/SIGNIFICANCE: The state-space model used in this study provides a flexible way of accurately quantifying the strength of synchrony patterns from most population size data encountered in field studies, including over-dispersed count data. We provided a user-friendly R-program and a tutorial example to encourage further studies aiming at quantifying the strength of population synchrony to account for

Application of near real time accountancy to nuclear material balance data

International Nuclear Information System (INIS)

Seifert, R.

1990-02-01

The application of near real time accountancy to nuclear material balance data can be performed effectively only with the help of computerised nuclear material accounting and information systems. Two computer programmes are introduced: DIDI, a programme for computing the MUF series and the measurement model of a reprocessing plant which is assumed to be a one-block model from data resulting from the routine operation of the facility, and PROSA, a programme for statistical analysis of NRTA data, which evaluates the MUF series on the basis of the measurement model. After the presentation of the two computer programmes two examples with realistic balance data will demonstrate the application of NRTA measures. Furthermore, some new remarks on the precision of Monte-Carlo simulations are mentioned which provide a substantial better estimation. (orig.) [de

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....

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)

12 CFR 230.4 - Account disclosures.

Science.gov (United States)

2010-01-01

... accounts with a stated maturity greater than one year that do not compound interest on an annual or more... consumer agrees. (ii) In providing disclosures upon request, the institution may: (A) Specify an interest... applicable: (1) Rate information—(i) Annual percentage yield and interest rate. The “annual percentage yield...

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…

Solid-state devices and applications

CERN Document Server

Lewis, Rhys

1971-01-01

Solid-State Devices and Applications is an introduction to the solid-state theory and its devices and applications. The book also presents a summary of all major solid-state devices available, their theory, manufacture, and main applications. The text is divided into three sections. The first part deals with the semiconductor theory and discusses the fundamentals of semiconductors; the kinds of diodes and techniques in their manufacture; the types and modes of operation of bipolar transistors; and the basic principles of unipolar transistors and their difference with bipolar transistors. The s

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....

Correspondence Analysis-Theory and Application in Management Accounting Research

Science.gov (United States)

Duller, Christine

2010-09-01

Correspondence analysis is an explanatory data analytic technique and is used to identify systematic relations between categorical variables. It is related to principal component analysis and the results provide information on the structure of categorical variables similar to the results given by a principal component analysis in case of metric variables. Classical correspondence analysis is designed two-dimensional, whereas multiple correspondence analysis is an extension to more than two variables. After an introductory overview of the idea and the implementation in standard software packages (PASW, SAS, R) an example in recent research is presented, which deals with strategic management accounting in family and non-family enterprises in Austria, where 70% to 80% of all enterprises can be classified as family firms. Although there is a growing body of literature focusing on various management issues in family firms, so far the state of the art of strategic management accounting in family firms is an empirically under-researched subject. In relevant literature only the (empirically untested) hypothesis can be found, that family firms tend to have less formalized management accounting systems than non-family enterprises. Creating a correspondence analysis will help to identify the underlying structure, which is responsible for differences in strategic management accounting.

Accounting for business combinations: (Un)desirable uniformity?

OpenAIRE

Ribeiro, Humberto; Crowther, David

2005-01-01

For many years, two methods existed alongside each other in the USA to account for business combinations: the pooling of interests method, applied to operations, such as mergers, that met all the conditions as stated at APB Opinion No. 16; and the purchase method for all other combinations. This dual accounting status was also widespread through many other countries, although some included substantial GAAP differences (e.g. USA versus UK) or applied restrictions to the application of those me...

Analysis Of Factors Affecting The Success Of The Application Of Accounting Information System

Directory of Open Access Journals (Sweden)

Deni Iskandar

2015-02-01

Full Text Available Abstract The purpose of this study was to find solutions for problems related to the quality of accounting information systems accounting information quality when connected with management commitment user competency and organizational culture. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts especially about the effect of management commitment competence and users of organizational culture on the quality of accounting information systems and their impact on the quality of accounting information. This research was conducted at the State-Owned Enterprises SOEs.

An application of the extended exergy accounting method to the Turkish society, year 2006

International Nuclear Information System (INIS)

Seckin, C.; Sciubba, E.; Bayulken, A.R.

2012-01-01

The Turkish society is analyzed, on the basis of a 2006 database, by means of the EEA (Extended Exergy Accounting) method. A brief synthesis of EEA is also presented, with the purpose of clarifying some of the issues related to its accounting technique. The system to be analyzed is assumed to be at steady state, and the input and output fluxes of matter and energy are expressed in terms of their respective exergy content. This study is intended to provide support for possible structural interventions aimed at the improvement of the degree of sustainability of the Country: since EEA allows for the conversion of the so-called “externalities”, i.e., of the immaterial fluxes of labour, capital and environmental remediation, into their exergetic equivalents, a more comprehensive and deeper insight of the resource consumption and of the environmental impact becomes possible. As usual in EEA analyses, the Turkish society has been modelled as an open thermodynamic system interacting with two “external” systems, namely “Environment” and “Abroad”, and consisting itself of seven internal subsystems: Extraction-, Conversion-, Transportation-, Agricultural-, Industrial-, Tertiary- and Domestic sector. -- Highlights: ► Extended Exergy Accounting Application to Turkish society 2006. ► Exergy transfers between sectors, environment and abroad. ► Exergetic equivalent of labour and capital fluxes. ► Environmental remediation cost computing for different sectors in Turkey. ► Sectoral efficiencies.

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…

Quantum state discrimination and its applications

International Nuclear Information System (INIS)

Bae, Joonwoo; Kwek, Leong-Chuan

2015-01-01

Quantum state discrimination underlies various applications in quantum information processing tasks. It essentially describes the distinguishability of quantum systems in different states, and the general process of extracting classical information from quantum systems. It is also useful in quantum information applications, such as the characterization of mutual information in cryptographic protocols, or as a technique for deriving fundamental theorems on quantum foundations. It has deep connections to physical principles such as relativistic causality. Quantum state discrimination traces a long history of several decades, starting with the early attempts to formalize information processing of physical systems such as optical communication with photons. Nevertheless, in most cases, the problems of finding optimal strategies of quantum state discrimination remain unsolved, and related applications are valid in some limited cases only. The present review aims to provide an overview on quantum state discrimination, covering some recent progress, and addressing applications in some selected areas. This review serves to strengthen the link between results in quantum state discrimination and quantum information applications, by showing the ways in which the fundamental results are exploited in applications and vice versa. (topical review)

15 CFR Notes Applicable to State... - Notes applicable to State of Understanding related to Medical Equipment:

Science.gov (United States)

2010-01-01

... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Notes applicable to State of Understanding related to Medical Equipment: applicable Notes applicable to State of Understanding related to Medical Equipment: Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) BUREAU OF INDUSTRY AND SECURITY,...

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.

76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

Science.gov (United States)

2011-12-22

... Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment to... Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without...

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

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

Cost accounting method for in-situ leaching mines and its application

International Nuclear Information System (INIS)

Cheng Zongfang; Yang Yihan; Liu Zhanxiang; Lai Yongchun

2008-01-01

Cost structures and accounting method for in-situ leaching mines are studied according to the technical characteeristics of in-situ leaching. A method of cost forecast for in-situ leaching deposit or mine area is presented, and the application of this method is illustrated with examples. (authors)

Application of accrual accounting in Iran municipalities

Directory of Open Access Journals (Sweden)

Ali Eamaeilzade Maghariee

2015-03-01

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

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.

45 CFR 1386.30 - State plan requirements.

Science.gov (United States)

2010-10-01

... Designated State Agency to determine that the plan is not in conflict with applicable State laws and to... applicable State laws and policies regarding grants and contracts and proper accounting and bookkeeping...

28 CFR 104.42 - Applicable state law.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Applicable state law. 104.42 Section 104... OF 2001 Amount of Compensation for Eligible Claimants. § 104.42 Applicable state law. The phrase “to the extent recovery for such loss is allowed under applicable state law,” as used in the statute's...

Solid state chemistry and its applications

CERN Document Server

West, Anthony R

2013-01-01

Solid State Chemistry and its Applications, 2nd Edition: Student Edition is an extensive update and sequel to the bestselling textbook Basic Solid State Chemistry, the classic text for undergraduate teaching in solid state chemistry worldwide. Solid state chemistry lies at the heart of many significant scientific advances from recent decades, including the discovery of high-temperature superconductors, new forms of carbon and countless other developments in the synthesis, characterisation and applications of inorganic materials. Looking forward, solid state chemistry will be crucial for the

40 CFR 122.42 - Additional conditions applicable to specified categories of NPDES permits (applicable to State...

Science.gov (United States)

2010-07-01

... adequate notice to the Director of the following: (1) Any new introduction of pollutants into the POTW from... application; and accounting for all other additions of plant available nitrogen and phosphorus to the field...-year phosphorus application; accounting for all other additions of plant available nitrogen and...

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...

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

Study on the Application of the Prudence Principle in Accounting of Credit Institutions

Directory of Open Access Journals (Sweden)

Riana Iren RADU

2014-08-01

Full Text Available With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No. 27/2010, International Financial reporting standards (IFRS have become the basis of the accounting system used by credit institutions in Romania. In this context, the regulatory framework relating to the adjustments for impairment of financial assets other than loans and securities is given by IAS39 and IAS 37. In this paper I propose to develop a study on the application of the prudence principle in accounting of credit institutions, a study, which will be the main issues of taxation and accounting implementation of prudent credit institutions.

Application of accrual accounting in Iran municipalities

OpenAIRE

Ali Eamaeilzade Maghariee; Zahra Houshmand Neghabi; Rahele Abdi

2015-01-01

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

PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

Directory of Open Access Journals (Sweden)

Carlos Augusto Pacheco Pereira

2016-03-01

Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

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.

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.

Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

Science.gov (United States)

Ermakova, Natalya A.; Gudshatullaeva, Elena M.

2016-01-01

The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

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…

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

The Impact of the Application of Fair Value Accounting on the Quality of Accounting Information. An Empirical Study on a Group of Companies Listed on the Khartoum Stock Exchange

OpenAIRE

Alfatih Alamin Abdalrahim Elfaki; Suleiman Musa Elzain Hammad

2015-01-01

Study addresses the impact of fair value accounting on the quality of accounting information. The study's main problem in the following question: What is the effect of the application of fair value accounting on the characteristics of accounting information? In order to clarify the effect of the use of fair value on the quality of accounting information. To achieve the objectives of the study were followed inductive and deductive and descriptive approach, where it was in the theoretical side;...

20 CFR 617.16 - Applicable State law.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Applicable State law. 617.16 Section 617.16... law. (a) What law governs. The applicable State law for any individual, for all of the purposes of this part 617, is the State law of the State— (1) In which the individual is entitled to UI (whether or...

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.

Development and operation of nuclear material accounting system of JAERI

International Nuclear Information System (INIS)

Obata, Takashi; Numata, Kazuyoshi; Namiki, Shinji; Yamauchi, Takahiro

2003-01-01

For the nuclear material accounting system, the mainframe computer had been used in Japan Atomic Energy Research Institute (JAERI). For the purpose of more flexible use and easy operation, the PC base accounting system has been developed since 1999, and operation started from October, 2002. This system consists of the server with the database software and the client PC with original application software. The functions of this system are the input and edit of data, the creation of inspection correspondence data, and creation of a report to the states. Furthermore, it is also possible to create the Web application which used accounting data on a user level by using the programming language. Now, this system is being specialized in JAERI, but it is during a plan to develop as a system which can be also used at other institutions and organization. In the paper, the outline and operating situation of the nuclear material accounting system of JAERI are presented. (author)

76 FR 29249 - Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications

Science.gov (United States)

2011-05-20

... Affordable Care Act, to test innovative payment and service delivery models that reduce spending under.... This Model will test the effectiveness of a combination of the following: Payment arrangements that...] Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications AGENCY: Centers for...

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...

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...

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…

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

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.

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…

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…

STUDY ON THE APPLICATION OF CASH ACCOUNTING SYSTEM FOR VAT IN ROMANIA

Directory of Open Access Journals (Sweden)

ECOBICI NICOLAE

2014-02-01

Full Text Available The cash accounting system for VAT has been implemented in Romania as of 1 January 2013 and now turns one year of application in Romania. Since its implementation the system has sparked controversy, being harshly criticised by professional accountants in Romania and elsewhere. Criticisms mainly concerned the following issues: no possibility to choose to apply the system, breach of the VAT neutrality principles, maximum period of 90 days to postpone the chargeability of VAT for unpaid deliveries, while VAT deduction was subject to payment of the value of goods and services invoiced without specifying any term. In this article we would like to examine the extent to which the legislative changes that came into effect as of 1 January 2014 improve the cash accounting system for VAT in Romania. We will also analyse to what extent the system applied in 2013 has brought advantages/disadvantages to the economic entities in Romania based on a survey carried out on a heterogeneous sample of companies in the county of Gorj, regarded as nationally representative. Finally, we intend to compare the cash accounting system for VAT in Romania with its UK counterpart.

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.

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.

NEURAL NETWORKS, FUZZY LOGIC AND GENETIC ALGORITHMS: APPLICATIONS AND POSSIBILITIES IN FINANCE AND ACCOUNTING

Directory of Open Access Journals (Sweden)

José Alonso Borba

2010-04-01

Full Text Available There are problems in Finance and Accounting that can not be easily solved by means of traditional techniques (e.g. bankruptcy prediction and strategies for investing in common stock. In these situations, it is possible to use methods of Artificial Intelligence. This paper analyzes empirical works published in international journals between 2000 and 2007 that present studies about the application of Neural Networks, Fuzzy Logic and Genetic Algorithms to problems in Finance and Accounting. The objective is to identify and quantify the relationships established between the available techniques and the problems studied by the researchers. Analyzing 258 papers, it was noticed that the most used technique is the Artificial Neural Network. The most researched applications are from the field of Finance, especially those related to stock exchanges (forecasting of common stock and indices prices.

The Effect of a Consumption-Based Accounting Method in National GHG Inventories: A Trilateral Trade System Application

Energy Technology Data Exchange (ETDEWEB)

Bastianoni, Simone, E-mail: bastianoni@unisi.it; Caro, Dario [Ecodynamics Group, Department of Earth, Environmental and Physical Sciences, University of Siena, Siena (Italy); Borghesi, Simone [Department of Political and International Sciences, University of Siena, Siena (Italy); Pulselli, Federico Maria [Ecodynamics Group, Department of Earth, Environmental and Physical Sciences, University of Siena, Siena (Italy)

2014-01-27

The allocation of emissions embodied in international trade is crucial to evaluate the real impact that each country has on climate change and its responsibility in greenhouse gas (GHG) emissions. In this paper, we develop a new theoretical framework recently proposed by Caro et al. (2014) that computes the carbon emissions embodied in international trade according to a consumption-based accounting. The method uses the value of the goods traded internationally and the respective carbon intensity as a coefficient of national efficiency. To provide an example of application of the proposed methodology and assess its difference with respect to the current producer-based GHG accounting, we analyze a trilateral trade system composed by three countries (Sweden, Italy, and Poland) with large differences in terms of carbon intensity (low, medium, and high carbon intensity, respectively). From the analysis of the data during the period 2000–2008, it emerges that the proposed consumption-based accounting would imply an increase of Italian and Swedish emission responsibility by 1.4 and 11.8%, respectively, with respect to the conventional GHG accounting, and a decrease of the Polish responsibility by 2.81%. To assess the possible consequences deriving from the application of this new methodology, we also consider the effects of a shift of the Italian imports from Poland to Sweden of Machinery and Transport Equipments, a crucial sector in the trade relations among the three countries, which accounts for about 45% of total exports from Poland and Sweden to Italy. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting, devoting particular attention to the results emerging from its hypothetical adoption in the EU-27. The analysis performed in the paper suggests that the adoption of a consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

The Effect of a Consumption-Based Accounting Method in National GHG Inventories: A Trilateral Trade System Application

International Nuclear Information System (INIS)

Bastianoni, Simone; Caro, Dario; Borghesi, Simone; Pulselli, Federico Maria

2014-01-01

The allocation of emissions embodied in international trade is crucial to evaluate the real impact that each country has on climate change and its responsibility in greenhouse gas (GHG) emissions. In this paper, we develop a new theoretical framework recently proposed by Caro et al. (2014) that computes the carbon emissions embodied in international trade according to a consumption-based accounting. The method uses the value of the goods traded internationally and the respective carbon intensity as a coefficient of national efficiency. To provide an example of application of the proposed methodology and assess its difference with respect to the current producer-based GHG accounting, we analyze a trilateral trade system composed by three countries (Sweden, Italy, and Poland) with large differences in terms of carbon intensity (low, medium, and high carbon intensity, respectively). From the analysis of the data during the period 2000–2008, it emerges that the proposed consumption-based accounting would imply an increase of Italian and Swedish emission responsibility by 1.4 and 11.8%, respectively, with respect to the conventional GHG accounting, and a decrease of the Polish responsibility by 2.81%. To assess the possible consequences deriving from the application of this new methodology, we also consider the effects of a shift of the Italian imports from Poland to Sweden of Machinery and Transport Equipments, a crucial sector in the trade relations among the three countries, which accounts for about 45% of total exports from Poland and Sweden to Italy. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting, devoting particular attention to the results emerging from its hypothetical adoption in the EU-27. The analysis performed in the paper suggests that the adoption of a consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

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…

Accountability in health care: an essay on mechanisms, muddles, and mires.

Science.gov (United States)

Bjorkman, J W; Altenstetter, C

1979-01-01

This paper presents a critical evaluation of several theories of accountability and their applicability to health care concerns. The authors first provide a preliminary refinement of the imprecise concept of accountability itself and then examine four major types (political; bureaucratic; professional; and economic-consumer). Then, by using disciplinary perspectives provided by several schools of thought in political science (legislative supremacy; general manager theory; government by bureaucracy; objective responsibility; citizen participation), they discuss the degree of accountability presently found in various American health policies. After identifying the inherent dilemmmas within any credible accountability approach to health care programs as now utilized in the United States, the authors recommend that all types of accountability be integrated and strengthened by relying more explicitly on practices characteristic of development administration.

Accounting Education Area Student Evaluation of Motivation and Expectations Çanakkale Onsekiz Mart University Vocational School Due to an Application

Directory of Open Access Journals (Sweden)

Metin ATMACA

2014-06-01

Full Text Available The aim of our study was to considering these issues Çanakkale Onsekiz Mart University accounting and tax applications, depending on what part of higher vocational schools of higher education students to measure expectations and motivations. Population of the study consists of 807 students in accounting and tax application departments of 7 vocational schools of Çanakkale Onsekiz Mart University. In our study, 723studentswere reached, as a means of data collection questionnaire. In the first part of the survey questions related to demographic variables found to the accounting section of the second part, students’ reasons for choosing, there are judgments to measure their expectations and motivations. According to the results, the motivation to adopt means of accounting education, accounting, education, expectations, reasons for choosing accounting and accounting education is part of the point of view of the factors is a linear correlation.

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

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

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.

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

Full Text Available Conditions of land resources of Ukraine and quality of soil getting worse, increasing areas of technogenic pollution. Uncontrolled land use leads to deterioration of soil fertility. To maintain a high level of natural properties of lands is necessary to monitor over their use, which can be achieved by accounting of land quality. Information about the quantity and quality of lands summarizing by the central executive authority that implements the state policy in the sphere of land relations. Summarized information on the quantity and quality of land on gratis personnel provided to state authorities and local governments according to Order of conducting of State Land Cadastre. One of the main problems of accounting quality of lands is in Ukraine now is not only the absence of regulatory documents, but also the reliability of available information According to it’s providing is necessary of availability of actual information about the status of land resources. The absence of qualitative characteristics land plots in cadastral system complicates state control over land use and protection, because there are no grounds for levy fines for the catastrophic decline of soil fertility. One of the layers of Public Cadastral Map of Ukraine are soils. Nowadays is approved by the Cabinet of Ministers of Ukraine ( № 1051 nomenclature list of agro-industrial group of soils, which includes 222 of the agro groups with deciphering by granulometric composition. If with soil units identified, so the indicators that characterize them more difficult. That indicators, which were the basis for accounting of the quality of lands should check up to modern realities and condition of soils. According to the Law of Ukraine "On Land Protection", in the field of land protection and restoration of soil fertility establishes the following standards: maximum allowable soil contamination; qualitative condition of soils; the optimum ratio of lands; indicators of land and soils

The commercial application of near real time materials accountancy

International Nuclear Information System (INIS)

Chater, S.P.; Jones, B.J.; Jones, R.F.; Westwood, L.N.; Wharrier, J.A.

2001-01-01

Full text: Near Real Time Materials Accountancy (NRTMA) is the leading edge technical solution employed by BNFL for in-process verification and timely detection of anomalies. It facilitates Safeguards inspection without intrusion and safeguards interim assurance without a monthly plant shut down. BNFL has been committed to the development of NRTMA for commercial plutonium plants. This multimedia poster presentation describes the features of Thorp and SMP relevant to the application of NRTMA, and then the statistical engine of NRTMA, which has many features in common across the two systems. This final point renders BNFL's implementation of NRTMA eligible for application to other nuclear and non-nuclear installations. NRTMA is operational in the Thermal Oxide Reprocessing Plant (Thorp). NRTMA supports fulfilment of the monthly timeliness component of the safeguards approach so that Thorp can remain operational between annual Physical Inventory Takings (PITs). The In-Process Inventory (IPI) is determined by for each vessel, or group of vessels, based on determination of weight and assay (or volume and concentration) or process models. Data trending enhances the quality of important sources of data. Plant status rules are used to determine times when it is appropriate to determine the IPI. The number of IPIs is currently some tens per annual campaign (PIT to PIT), although the NRTMA System can accommodate more. NRTMA is an intrinsic element in the safeguards and nuclear materials control and accountancy arrangements for the Sellafield MOX Plant (SMP). This fulfils the timeliness component of the safeguards approach and does not require monthly clean out or run down for verification. The SMP is a batch process. In a plant location, there is a 'Window of Opportunity' for determining that component of the inventory while it is stationary. The IPI can be determined when the 'Windows of Opportunity' for the entire Works Accountancy Area align. There are potentially many

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…

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

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

Application of environmental accounting to pollution prevention assessments

International Nuclear Information System (INIS)

Del Mar, R.A.

1997-08-01

Environmental accounting represents a major paradigm shift in the way most companies account for costs and benefits. However, it is a change that must be made if pollution prevention is to become institutionalized into the corporate and government mainstream. Pollution prevention investments must be justified on an economic basis; without environmental accounting tools, pollution prevention investments cannot show their true profitability. This is because traditional accounting methods only track billable costs, thus ignoring some of the major benefits of pollution prevention investments, which are indirect savings resulting from a lessening of a company's regulatory compliance burden and present and future liabilities. This paper discusses how to apply environmental accounting principles to pollution prevention assessments to improve the outcome of profitability analyses

The Actuarial Accounting in the Modern Financial-Accounting Management with Applications to the Entities

OpenAIRE

Gheorghe V. Lepadatu

2012-01-01

The opening of the accounting to the actuarial calculation is a normal consequence of its evolving spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation bases: the historical cost, the current co...

28 CFR 65.41 - Review of State applications.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Review of State applications. 65.41 Section 65.41 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) EMERGENCY FEDERAL LAW ENFORCEMENT.... The Act provides the basis for review and approval or disapproval of state applications. Federal law...

CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

Directory of Open Access Journals (Sweden)

Cristina PRICHICI

2015-04-01

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

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.

"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…

Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting

Directory of Open Access Journals (Sweden)

Cristina Nicolaescu

2015-01-01

Full Text Available This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities

COMPUTER-ASSISTED ACCOUNTING

Directory of Open Access Journals (Sweden)

SORIN-CIPRIAN TEIUŞAN

2009-01-01

Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

Automated Analysis of Accountability

DEFF Research Database (Denmark)

Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

2017-01-01

that the system can detect the misbehaving parties who caused that failure. Accountability is an intuitively stronger property than verifiability as the latter only rests on the possibility of detecting the failure of a goal. A plethora of accountability and verifiability definitions have been proposed...... in the literature. Those definitions are either very specific to the protocols in question, hence not applicable in other scenarios, or too general and widely applicable but requiring complicated and hard to follow manual proofs. In this paper, we advance formal definitions of verifiability and accountability...... that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...

10 CFR 420.13 - Annual State applications and amendments to State plans.

Science.gov (United States)

2010-01-01

... 10 Energy 3 2010-01-01 2010-01-01 false Annual State applications and amendments to State plans. 420.13 Section 420.13 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION STATE ENERGY PROGRAM Formula..., renewable energy, and alternative transportation fuel goals to be achieved, including wherever practicable...

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

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

Energy-state formulation of lumped volume dynamic equations with application to a simplified free piston Stirling engine

Science.gov (United States)

Daniele, C. J.; Lorenzo, C. F.

1979-01-01

Lumped volume dynamic equations are derived using an energy-state formulation. This technique requires that kinetic and potential energy state functions be written for the physical system being investigated. To account for losses in the system, a Rayleigh dissipation function is also formed. Using these functions, a Lagrangian is formed and using Lagrange's equation, the equations of motion for the system are derived. The results of the application of this technique to a lumped volume are used to derive a model for the free-piston Stirling engine. The model was simplified and programmed on an analog computer. Results are given comparing the model response with experimental data.

10 CFR 455.131 - State ranking of grant applications.

Science.gov (United States)

2010-01-01

... 10 Energy 3 2010-01-01 2010-01-01 false State ranking of grant applications. 455.131 Section 455... State ranking of grant applications. (a) Except as provided by § 455.92 of this part, all eligible... audit or energy use evaluation pursuant to § 455.20(k). Each State shall develop separate rankings for...

Clinical applications of resting state functional connectivity

Directory of Open Access Journals (Sweden)

Michael D Fox

2010-06-01

Full Text Available During resting conditions the brain remains functionally and metabolically active. One manifestation of this activity that has become an important research tool is spontaneous fluctuations in the blood oxygen level dependent (BOLD signal of fMRI. The identification of correlation patterns in these spontaneous fluctuations has been termed resting state functional connectivity (fcMRI and has the potential to greatly increase the translation of fMRI into clinical care. In this article we review the advantages of the resting state signal for clinical applications including detailed discussion of signal to noise considerations. We include guidelines for performing resting state research on clinical populations, outline the different areas for clinical application, and identify important barriers to be addressed to facilitate the translation of resting state fcMRI into the clinical realm.

Harmonisation of agricultural accounting

Directory of Open Access Journals (Sweden)

Jaroslav Sedláček

2007-01-01

Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

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)

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…

„The Control” in View of International Accounting Regulation and Romanian Accounting Regulation

Directory of Open Access Journals (Sweden)

Cristina Ciuraru-Andrica

2010-12-01

Full Text Available In Romania, financial reporting accountant is governed by Accounting Low number 82/1991, republished, and O.M.F.P. 3.055/2009 approving the accounting regulation in accordance with European Directives. To these are added the International Financial Reporting Standards (IFRS, IAS and IFRIC of which must take into account certain Romanian legal persons in accordance with applicable regulations. Therefore this paper presents the main points of the control from the two types of accounting regulations perspective (national and international applied in our country.

Basin-wide water accounting based on remote sensing data : An application for the Indus Basin

NARCIS (Netherlands)

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

2013-01-01

The paper demonstrates the application of a new water accounting plus (WA+) framework to produce information on depletion of water resources, storage change, and land and water productivity in the Indus basin. It shows how satellite-derived estimates of land use, rainfall, evaporation (E),

Unitary group adapted state specific multireference perturbation theory: Formulation and pilot applications.

Science.gov (United States)

Sen, Avijit; Sen, Sangita; Samanta, Pradipta Kumar; Mukherjee, Debashis

2015-04-05

We present here a comprehensive account of the formulation and pilot applications of the second-order perturbative analogue of the recently proposed unitary group adapted state-specific multireference coupled cluster theory (UGA-SSMRCC), which we call as the UGA-SSMRPT2. We also discuss the essential similarities and differences between the UGA-SSMRPT2 and the allied SA-SSMRPT2. Our theory, like its parent UGA-SSMRCC formalism, is size-extensive. However, because of the noninvariance of the theory with respect to the transformation among the active orbitals, it requires the use of localized orbitals to ensure size-consistency. We have demonstrated the performance of the formalism with a set of pilot applications, exploring (a) the accuracy of the potential energy surface (PES) of a set of small prototypical difficult molecules in their various low-lying states, using natural, pseudocanonical and localized orbitals and compared the respective nonparallelity errors (NPE) and the mean average deviations (MAD) vis-a-vis the full CI results with the same basis; (b) the efficacy of localized active orbitals to ensure and demonstrate manifest size-consistency with respect to fragmentation. We found that natural orbitals lead to the best overall PES, as evidenced by the NPE and MAD values. The MRMP2 results for individual states and of the MCQDPT2 for multiple states displaying avoided curve crossings are uniformly poorer as compared with the UGA-SSMRPT2 results. The striking aspect of the size-consistency check is the complete insensitivity of the sum of fragment energies with given fragment spin-multiplicities, which are obtained as the asymptotic limit of super-molecules with different coupled spins. © 2015 Wiley Periodicals, Inc.

STRATEGIC MANAGEMENT ACCOUNTING AS A TOOL TO PROMOTE COMPETITIVENESS AND EFFICIENCY OF THE ACTIVITY OF THE ENTERPRISE

Directory of Open Access Journals (Sweden)

N. Kuprina

2017-10-01

Full Text Available Approaches to the definition of essence of strategic management accounting in scientific works ofnational and foreign scientists are considered. The objective necessity of its application at the enterprises ofUkraine in the current conditions of the state and development of the economy and market relations whichrequires the expansion of the range of its objects and methods of management accounting aresubstantiated. The necessity of adaptation of foreign experience of organization and introduction of strategicmanagement accounting, are considered application of methods of its management to national economicand market conditions, taking into account specificity in Ukraine. The place of strategic managementaccounting as an instrument in the system of management of the efficiency of their activities andcompetitiveness in the present conditions is given.

Mapping the value of commercial PV applications in the US -- Accounting for externalities

International Nuclear Information System (INIS)

Perez, R.; Kmiecik, M.; Herig, C.; Wenger, H.

1999-01-01

In previous publications, the authors reported on the geographical distribution of the economic feasibility of customer-owned commercial PV systems in the US. The results showed that several regions in the country were near or above economic breakeven. However, the authors noted that these results only reflected business as usual assumptions. They did not account for existing or prospective external value elements that could, depending on the application, considerably increase PV's feasibility threshold. In this paper, the authors look at the individual and combined impact of the following value elements: (1) Replacement Value, (2) enhanced load management value, (3) emergency value and (4) environmental value. They show that accounting for these elements could significantly increase the size of cost-effective niche markets for customer-owned commercial PV installation

Accounting for Investement Property Under Romanian Accounting System

Directory of Open Access Journals (Sweden)

Sava Raluca

2015-04-01

Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

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

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.

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)

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.

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.

THE IMPORTANCE OF THE ADOPTION AND APPLICATION OF ACCOUNTING POLICIES TRANSITION COUNTRIES WITH REGARD TO COMPANIES IN SERBIA

Directory of Open Access Journals (Sweden)

ŽELJKO GRUBLJEŠIĆ

2016-02-01

Full Text Available Accounting policy should be seen as a framework within which policy is formed to keep business events with the primary objective of increasing safety, especially financial reporting of management. Some management companies is who is responsible for the end result of the economic activity of enterprises run by. To be able to reliably managed by the company shall have a built in system management and logging of all activity in the company, it is necessary to respect the recommendations of the internal control and audit and external audit recommendations. The accounting policy is closely related to the implementation of IAS/IFRS, which are more practical use in the Republic of Serbia starting from 2002. Greater application of these standards, companies must make changes to the accounting policies as it begins to implement the increasing number of requirements of the standard in the field of increase of caution, especially in the context of recognition and accreditation. Practically the back door is introduced replacing "the concept of historical cost" (caution, "the concept of fair value" (neutrality. The emergence of large financial and global crisis of 2008, a growing number of actors want to be informed through the financial statements of the real and the real situation in the companies, which are trying to raise the level of protection above all creditors and investors. Also in the first half of 2013, and the state wants to ensure protection management in the public sector and imposes solutions obligatory presence of Internal Auditors of the public sector in public enterprises.

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...

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

ACCOUNTING INFORMATION INTEGRATION TROUGH AN ENTERPRISE PORTAL

Directory of Open Access Journals (Sweden)

Gianina RIZESCU

2014-06-01

Full Text Available If companies are lacking integrated enterprise software applications, or they simply do not use them on a large scale, accounting departments have to face lots of difficulties, concerning both the inflexibility in achieving good results and the limited possibility of communicating these results. Thus, most times, accounting departments are limited to generating predefined reports provided by a software application and the most they can do is export these reports into Microsoft Excel. Another cause which leads to late obtaining and publishing of accounting information is the lack of data from other departments and their corresponding software applications. That is why, in many enterprises, accounting data becomes irrelevant for the users. The main goal of this article is to show how accounting can benefit from an integrated software solution, namely an enterprise portal.

Harmonisation of agricultural accounting

OpenAIRE

Jaroslav Sedláček

2007-01-01

This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is ...

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...

31 CFR 50.24 - Applicability of State law requirements.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Applicability of State law requirements. 50.24 Section 50.24 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM Mandatory Availability § 50.24 Applicability of State law requirements. (a...

Application of radial basis neural network for state estimation of ...

African Journals Online (AJOL)

An original application of radial basis function (RBF) neural network for power system state estimation is proposed in this paper. The property of massive parallelism of neural networks is employed for this. The application of RBF neural network for state estimation is investigated by testing its applicability on a IEEE 14 bus ...

Solid-state radiation detectors technology and applications

CERN Document Server

2015-01-01

The book discusses the current solid state material used in advance detectors manufacturing and their pros and cons and how one can tailor them using different techniques, to get the maximum performance. The book is application oriented to radiation detectors for medical, X and gamma rays application, and good reference with in-depth discussion of detector's physics as it relates to medical application tailored for engineers and scientists.

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…

Directors' report and accounts 1990-1991

International Nuclear Information System (INIS)

1992-01-01

The Director's Report and accounts for Scottish Hydro-Electric PLC are presented for the period 1990-91. Details are given of the accounting policies, profit and loss account, balance sheet, source and application of funds and abridged current cost information. (UK)

System of Health Accounts and Health Satellite Accounts : Application in Low- and Middle-Income Countries

NARCIS (Netherlands)

Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.

2014-01-01

Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity

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

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

TAX AND ACCOUNTING RULES APPLICABLE TO VEHICLES WITH LIMITED TAXATION TREATMENT

Directory of Open Access Journals (Sweden)

ECOBICI NICOLAE

2012-09-01

Full Text Available In the context of the deep changes imposed by our country's integration into the European Union, it is wellknown that tax law has undergone substantial changes, especially in terms of value added tax. However, with thecoming of the financial and economical crisis in Romania, the authorities have always been concerned with attractingadditional amounts to the general consolidated budget, justification that contributed to the issue of legislativedocuments in order to limit the deduction of certain expenses incurred by entities not directly related to businessperformance, and the value added tax in respect thereof. Based on this consideration, in this paper we intend toaddress the accounting and tax implications that legislative changes applicable from May 1, 2009 [2], regarding thelimitation of deduction right for vehicles, have on both the taxable income from a firm and on the cash assets, withoutomitting to analyze the changes affecting this sector since January 1, 2012 and thereafter on July 1, 2012. Therefore,the purpose of this paper concerns, on the one hand, the fiscal approach in terms of income tax and VAT for the purchase of vehicles (including leasing, fuel and operating , maintenance and repair costs thereof, and on the otherhand, the accounting rules required for motor vehicles, owned or in use, subject to expense deduction limitation.

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…

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

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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.

State Synchronization Approaches in Web-based Applications

Directory of Open Access Journals (Sweden)

Grocevs Aleksejs

2014-12-01

Full Text Available The main objective of the article is to provide insight into technologies and approaches available to maintain consistent state on both client and server sides. The article describes basic RIA application state persistence difficulties and offers approaches to overcoming such problems using asynchronous data transmission synchronization channels and other user-available browser abilities.

Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study

Directory of Open Access Journals (Sweden)

Ahmed Mohammadali-Haji

2016-05-01

Full Text Available Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements

Solid state nuclear track detection principles, methods and applications

CERN Document Server

Durrani, S A; ter Haar, D

1987-01-01

Solid State Nuclear Track Detection: Principles, Methods and Applications is the second book written by the authors after Nuclear Tracks in Solids: Principles and Applications. The book is meant as an introduction to the subject solid state of nuclear track detection. The text covers the interactions of charged particles with matter; the nature of the charged-particle track; the methodology and geometry of track etching; thermal fading of latent damage trails on tracks; the use of dielectric track recorders in particle identification; radiation dossimetry; and solid state nuclear track detecti

Accounting bases of theory: Why they matter

Directory of Open Access Journals (Sweden)

Zafeer Nagdee

2016-11-01

Full Text Available It is widely agreed that contemporary accounting practice is largely based on the application of professional accounting standards rather than on the application of sound, academic bases of theory. This has led to uncertainty within the field which has in turn inhibited the ability of accounting to develop into a more robust academic discipline. In conducting a thematic analysis of existing literature, this study will identify and expand on three key themes which will collectively establish the argument positing that a lacking basis of accounting theory has impaired the scholastic development of accounting practice worldwide. By introducing this argument to the academic community, this study will expose the economic risks associated with accounting’s absent bases of theory and will consequently add value by highlighting the need for additional research into the development, clarification and refinement of accounting theories that will result in more useful accounting practices worldwide

Pesticide Environmental Accounting: A method for assessing the external costs of individual pesticide applications

International Nuclear Information System (INIS)

Leach, A.W.; Mumford, J.D.

2008-01-01

The Pesticide Environmental Accounting (PEA) tool provides a monetary estimate of environmental and health impacts per hectare-application for any pesticide. The model combines the Environmental Impact Quotient method and a methodology for absolute estimates of external pesticide costs in UK, USA and Germany. For many countries resources are not available for intensive assessments of external pesticide costs. The model converts external costs of a pesticide in the UK, USA and Germany to Mediterranean countries. Economic and policy applications include estimating impacts of pesticide reduction policies or benefits from technologies replacing pesticides, such as sterile insect technique. The system integrates disparate data and approaches into a single logical method. The assumptions in the system provide transparency and consistency but at the cost of some specificity and precision, a reasonable trade-off for a method that provides both comparative estimates of pesticide impacts and area-based assessments of absolute impacts. - A method to estimate the external costs of a pesticide application based on the ecotoxicology, environmental behaviour and application rate of an active ingredient

State Waste Discharge Permit application, 100-N Sewage Lagoon

International Nuclear Information System (INIS)

1994-06-01

As part of the Hanford Federal Facility Agreement and Consent Order negotiations (Ecology et al. 1994), the US Department of Energy, Richland Operations Office, the US Environmental Protection Agency, and the Washington State Department of Ecology agreed that liquid effluent discharges to the ground on the Hanford Site which affect groundwater or have the potential to affect groundwater would be subject to permitting under the structure of Chapter 173--216 (or 173--218 where applicable) of the Washington Administrative Code, the State Waste Discharge Permit Program. As a result of this decision, the Washington State Department of Ecology and the US Department of Energy, Richland Operations Office entered into Consent Order No. DE 91NM-177, (Ecology and DOE-RL 1991). This document constitutes the State Waste Discharge Permit application for the 100-N Sewage Lagoon. Since the influent to the sewer lagoon is domestic waste water, the State Waste Discharge Permit application for Public Owned Treatment Works Discharges to Land was used. Although the 100-N Sewage Lagoon is not a Public Owned Treatment Works, the Public Owned Treatment Works application is more applicable than the application for industrial waste water. The 100-N Sewage Lagoon serves the 100-N Area and other Hanford Site areas by receiving domestic waste from two sources. A network of sanitary sewer piping and lift stations transfers domestic waste water from the 100-N Area buildings directly to the 100-N Sewage Lagoon. Waste is also received by trucks that transport domestic waste pumped from on site septic tanks and holding tanks. Three ponds comprise the 100-N Sewage Lagoon treatment system. These include a lined aeration pond and stabilization pond, as well as an unlined infiltration pond. Both piped-in and trucked-in domestic waste is discharged directly into the aeration pond

18 CFR 33.5 - Proposed accounting entries.

Science.gov (United States)

2010-04-01

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

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…

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)

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)

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

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

ACCOUNTING ISSUES CONCERNING THE APPLICATION OF INTERNATIONAL STANDARDS IN WINE PRODUCTION INDUSTRY

Directory of Open Access Journals (Sweden)

Riana Iren Radu

2015-05-01

Full Text Available Agriculture is an important part of the global economy. Given the gap in the literature, the problems of legislation (in particular the lack of them, the controversies related to IAS 41 standard, we considered necessary to analyze problems and the way in which it it highlighted in the economy the production process of wines with different periods of aging. In Romania, agriculture is a sector with great potential, traditionally occupying an important role in the national economic structure. Thus, by adopting the accounting regulations imposed by Order no. 1802-29 December 2014 the national legislation was aligned with the European level, this framework being closer to regulations imposed by IAS 41. However, if we take into account large areas of forest cultures, vineyards or cultures purchased using foreign investment funds and the many foreign investments in livestock farms, it is expected that in the near future it will also be necessary to consider the application of this standard in Romania.In conclusion, this study is intended as a promoter of change that must occur in accordance with the current situation, supporting the idea of harmonizing the rules in effect worldwide.

ACCOUNTING FOR GREENHOUSE GASES EMISSIONS ALLOWANCES IN ROMANIA

Directory of Open Access Journals (Sweden)

Marius Deac

2013-02-01

Full Text Available The present paper tries to analyze the accounting challenges that the implementation of EU Emissions Trading Scheme has risen. On 2 December 2004, IASB has issued an interpretation regarding the accounting of the GHG emissions allowances (IFRIC 3 „Emission Rights”. This interpretation should have been effective for annual periods beginning after 1 March 2005, the first year of the EU Emission Trading Scheme implementation. Less than a year after it was issued, IFRIC has withdrawn IFRIC 3. In December 2007, IASB has started a new project in order to provide guidance on accounting for carbon allowances called Emissions Trading Schemes Project. In the absence of an accounting standard regarding the accounting of these emissions allowances a diversity of accounting practices have been identified. Nowadays, there are three main accounting practices for the recognition of the emissions allowances and the GHG emissions liabilities: IFRIC 3 approach, the government grants approach and the net liability or off balance sheet approach. The accounting treatment of greenhouse gas emissions allowances by Romanian companies resembles the net liability or off balance sheet approach. Finance Ministry Order no. 1118/2012 states that GHG emission certificates should be recognized as fixed assets (if the entity is expecting a profit in the long term or in the category of short term investments (if the entity is expecting a profit in the short term. The accounting of the greenhouse gas emissions allowances described above is applicable mainly to traders of such certificates and not for the installations in the scope of the EU ETS directive, which should recognize GHG emissions off balance sheet, at their nominal value (nil if received for free. The shortfall or excess of allowances will be recognized in the profit or loss as they are bought or sold by the entity (the accounting treatment imposed by Finance Ministry Order no. 3055/2009.

SUMMARY OF ACCOUNTING DATA AND ITS APPLICATION DURING THE PROCESS OF CLOSURE OF ACCOUNTS

Directory of Open Access Journals (Sweden)

Stanislava Pancheva

2016-06-01

Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

Accounting organizing development tendencies

Directory of Open Access Journals (Sweden)

G.I. Lyakhovich

2017-12-01

Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.

Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators

Science.gov (United States)

Stone, Gerard; Fiedler, Brenton Andrew; Kandunias, Chris

2014-01-01

This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating…

Impact of uranium-233/thorium cycle on advanced accountability concepts and fabrication facilities. Addendum 2 to application of advanced accountability concepts in mixed oxide fabrication

International Nuclear Information System (INIS)

Bastin, J.J.; Jump, M.J.; Lange, R.A.; Crandall, C.C.

1977-11-01

The Phase I study of the application of advanced accountability methods (DYMAC) in a uranium/plutonium mixed oxide facility was extended to cover the possible fabrication of uranium-233/thorium fuels. Revisions to Phase II of the DYMAC plan which would be necessitated by such a process are specified. These revisions include shielding requirements, measurement systems, licensing conditions, and safeguards considerations. The impact of the uranium/thorium cycle on a large-scale fuel fabrication facility was also reviewed; it was concluded that the essentially higher radioactivity of uranium/thorium feeds would lead to increased difficulties which tend to preclude early commercial application of the process. An amended schedule for Phase II is included

On the applicability of the critical state model to the description of electromagnetic properties of high-Tc superconductors

Energy Technology Data Exchange (ETDEWEB)

Fisher, L.M.; Il' in, N.V.; Voloshin, I.F. (All-Russian Electrical Engineering Inst., Moscow (Russia)); Makarov, N.M.; Yampol' skii, V.A. (Inst. for Radiophysics and Electronics, Ukr. Acad. Sci., Karkov (Ukraine)); Perez Rodriguez, F. (Inst. de Fisica, Univ. Autonoma de Puebla, Rue (Mexico)); Snyder, R.L. (New York State Coll. of Ceramics, Alfred Univ. (United States))

1993-02-20

The frequency dependence of the surface impedance of superconductors have been studied experimentally and theoretically in the radio frequency range. Its essential deviation was found from the linear law predicted by the usual critical state model. The character of this deviation depends qualitatively on the amplitude of the radio wave. We have established the frequency limits of applicability of the traditional critical state model. Results obtained print out an explanation in the frame of the modified model where we take into account the contribution of a dissipative term to the screening current. The value of this is connected with the V-I plot of the superconductor, so it is possible to obtain information about the V-I characteristics by the contactless method. (orig.).

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.

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.

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...

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…

Open Book Professional Accountancy Examinations

Science.gov (United States)

Rowlands, J. E.; Forsyth, D.

2006-01-01

This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the…

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...

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...

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 ...

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...

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)

Super Configuration Accounting Equation of State for WDM and HED plasma

Science.gov (United States)

Lee, T. G.; Busquet, M.; Gilles, D.; Klapisch, M.

2017-10-01

Rad-Hydro numerical codes require Equation of State (EOS) and opacities. We describe a procedure to obtain an EOS compatible with our STA opacity model. We use our relativistic super-configuration code - STA-2.5 to compute the average 〈 Z 〉 and excitation-ionization internal energy U and chemical potential _. These and other data will serve as basic inputs into a Yukawa Monte-Carlo improved version of quotidian EOS, known as YMCQ. The screening in the Yukawa potential describing the ion-ion interaction is modified by the data from STA. This integrated procedure yields the excess internal energy due to the non-ideal behavior of the EOS concordant with our opacity model and allows us to have an EOS model applicable from solid matter to very tenuous plasmas as found in laser fusion, astrophysics, or tokamaks. We shall present its application to Carbon, Aluminum and Iron. This work is made possible by a financial support from DOE/NNSA.

[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.

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…

The solid state maser

CERN Document Server

Orton, J W; Walling, J C; Ter Haar, D

1970-01-01

The Solid State Maser presents readings related to solid state maser amplifier from the first tentative theoretical proposals that appeared in the early 1950s to the successful realization of practical devices and their application to satellite communications and radio astronomy almost exactly 10 years later. The book discusses a historical account of the early developments (including that of the ammonia maser) of solid state maser; the properties of paramagnetic ions in crystals; the development of practical low noise amplifiers; and the characteristics of maser devices designed for communica

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...

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

Accounting engineering for sustainable development

Directory of Open Access Journals (Sweden)

Sidornya A.

2017-01-01

Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

A few considerations on simplifying the fiscal and accounting systems of small and medium enterprises

Directory of Open Access Journals (Sweden)

Ialomiţianu, G.

2010-12-01

Full Text Available The application of the complex accounting and fiscal systems represents an administrative burden for small and medium enterprises. This situation generates huge costs, too hard to bear by legal entities. The introduction of simplified accounting and fiscal systems has to represent a priority for every state, because it triggers the reduction of the administrative burden. The fiscal systems based on low taxation should not be confused with simplified fiscal systems. Many a time, enterprises prefer simplified systems, even if they do not totally comply with the fiscal equity principle.

THE CURRENT STATE OF APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN UKRAINE.

Directory of Open Access Journals (Sweden)

B. Zasadnyi

2016-09-01

Full Text Available The article analyzed the process of reforming the system of accounting and reporting in Ukraine in accordance with International Financial Reporting Standards. The main results of the tasks of the Strategy of application IFRS in Ukraine approved by the Cabinet of Ministers of Ukraine in 2007 are identified. The results of analysis showed that only 1% of the total number of enterprises form the financial statements in accordance with IFRS, the others apply national standards of accounting. The proportion of small enterprises is 95% that do not have the financial capacity, qualified staff and the necessary motivation for the formation of financial statements in accordance with IFRS. As a result, one of the main objectives of the reform of the accounting and reporting is to improve the legislation on accounting for small enterprises and develop national accounting standards of the simplified procedure for accounting of assets, liabilities, equity and financial results of the calculation for small enterprises.

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)

GASICA: Generic Automated Stress Induction and Control ApplicationDesign of an application for controlling the stress state

Directory of Open Access Journals (Sweden)

Benny Van Der Vijgh

2014-12-01

Full Text Available 1.In a multitude of research and therapy paradigms it is relevant to know, and desirably to control, the stress state of a patient or participant. Examples include research paradigms in which the stress state is the dependent or independent variable, or therapy paradigms where this state indicates the boundaries of the therapy. To our knowledge, no application currently exists that focuses specifically on the automated control of the stress state while at the same time being generic enough to be used in various therapy and research purposes. Therefore, we introduce GASICA, an application aimed at the automated control of the stress state in a multitude of therapy and research paradigms. The application consists of three components: a digital stressor game, a set of measurement devices and a feedback model. These three components form a closed loop (called a biocybernetic loop by Pope, Bogart, & Bartolome, 1995 and Fairclough, 2009 that continuously presents an acute psychological stressor, measures several physiological responses to this stressor, and adjusts the stressor intensity based on these measurements by means of the feedback model, hereby aiming to control the stress state. In this manner GASICA presents multidimensional and ecological valid stressors, whilst continuously in control of the form and intensity of the presented stressors, aiming at the automated control of the stress state. Furthermore, the application is designed as a modular open-source application to easily implement different therapy and research tasks using a high-level programming interface and configuration file, and allows for the addition of (existing measurement equipment, making it usable for various paradigms.

GASICA: generic automated stress induction and control application design of an application for controlling the stress state.

Science.gov (United States)

van der Vijgh, Benny; Beun, Robbert J; van Rood, Maarten; Werkhoven, Peter

2014-01-01

In a multitude of research and therapy paradigms it is relevant to know, and desirably to control, the stress state of a patient or participant. Examples include research paradigms in which the stress state is the dependent or independent variable, or therapy paradigms where this state indicates the boundaries of the therapy. To our knowledge, no application currently exists that focuses specifically on the automated control of the stress state while at the same time being generic enough to be used in various therapy and research purposes. Therefore, we introduce GASICA, an application aimed at the automated control of the stress state in a multitude of therapy and research paradigms. The application consists of three components: a digital stressor game, a set of measurement devices, and a feedback model. These three components form a closed loop (called a biocybernetic loop by Pope et al. (1995) and Fairclough (2009) that continuously presents an acute psychological stressor, measures several physiological responses to this stressor, and adjusts the stressor intensity based on these measurements by means of the feedback model, hereby aiming to control the stress state. In this manner GASICA presents multidimensional and ecological valid stressors, whilst continuously in control of the form and intensity of the presented stressors, aiming at the automated control of the stress state. Furthermore, the application is designed as a modular open-source application to easily implement different therapy and research tasks using a high-level programming interface and configuration file, and allows for the addition of (existing) measurement equipment, making it usable for various paradigms.

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...

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...

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

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.

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…

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...

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.

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

PERSPECTIVES: Accountability for Mental Health: The Australian Experience.

Science.gov (United States)

Rosenberg, Sebastian; Salvador-Carulla, Luis

2017-03-01

Australia was one of the first countries to develop a national policy for mental health. A persistent characteristic of all these policies has been their reference to the importance of accountability. What does this mean exactly and have we achieved it? Can Australia tell if anybody is getting better? To review accountability for mental health in Australia and question whether two decades of Australian rhetoric around accountability for mental health has been fulfilled. This paper first considers the concept of accountability and its application to mental health. We then draw on existing literature, reports, and empirical data from national and state governments to illustrate historical and current approaches to accountability for mental health. We provide a content analysis of the most current set of national indicators. The paper also briefly considers some relevant international processes to compare Australia's progress in establishing accountability for mental health. Australia's federated system of government permits competing approaches to accountability, with multiple and overlapping data sets. A clear national approach to accountability for mental health has failed to emerge. Existing data focuses on administrative and health service indicators, failing to reflect broader social factors which reveal quality of life. In spite of twenty years of investment and effort Australia has been described as outcome blind, unable to demonstrate the merit of USD 8bn spent on mental health annually. While it may be prolific, existing administrative data provide little outcomes information against which Australia can genuinely assess the health and welfare of people with a mental illness. International efforts are evolving slowly. Even in high income countries such as Australia, resources for mental health services are constrained. Countries cannot afford to continue to invest in services or programs that fail to demonstrate good outcomes for people with a mental illness

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

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

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.

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...

The triplet excited state of Bodipy: formation, modulation and application.

Science.gov (United States)

Zhao, Jianzhang; Xu, Kejing; Yang, Wenbo; Wang, Zhijia; Zhong, Fangfang

2015-12-21

Boron dipyrromethene (Bodipy) is one of the most extensively investigated organic chromophores. Most of the investigations are focused on the singlet excited state of Bodipy, such as fluorescence. In stark contrast, the study of the triplet excited state of Bodipy is limited, but it is an emerging area, since the triplet state of Bodipy is tremendously important for several areas, such as the fundamental photochemistry study, photodynamic therapy (PDT), photocatalysis and triplet-triplet annihilation (TTA) upconversion. The recent developments in the study of the production, modulation and application of the triplet excited state of Bodipy are discussed in this review article. The formation of the triplet state of Bodipy upon photoexcitation, via the well known approach such as the heavy atom effect (including I, Br, Ru, Ir, etc.), and the new methods, such as using a spin converter (e.g. C60), charge recombination, exciton coupling and the doubly substituted excited state, are summarized. All the Bodipy-based triplet photosensitizers show strong absorption of visible or near IR light and the long-lived triplet excited state, which are important for the application of the triplet excited state in PDT or photocatalysis. Moreover, the methods for switching (or modulation) of the triplet excited state of Bodipy were discussed, such as those based on the photo-induced electron transfer (PET), by controlling the competing Förster-resonance-energy-transfer (FRET), or the intermolecular charge transfer (ICT). Controlling the triplet excited state will give functional molecules such as activatable PDT reagents or molecular devices. It is worth noting that switching of the singlet excited state and the triplet state of Bodipy may follow different principles. Application of the triplet excited state of Bodipy in PDT, hydrogen (H2) production, photoredox catalytic organic reactions and TTA upconversion were discussed. The challenges and the opportunities in these areas were

42 CFR 124.8 - Grantee accountability.

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 124.8 Section 124.8 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES HEALTH RESOURCES DEVELOPMENT... and Modernization § 124.8 Grantee accountability. (a) Records requirements. (1) Applicants who have...

ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

Directory of Open Access Journals (Sweden)

Liliana LAZARI

2017-04-01

Full Text Available Accounting principles are rules that help producers of financial information to recognize, evaluate, classify and present information. At the same time, they are very general rules, which can be implemented in several ways, generating more accounting treatments. Although the foreign literature presents numerous classifications of the principles in terms of the given research, we will continue to deal with the terms that have the value of accounting principles, their evolution in the Republic of Moldova, but also the influence on keeping the accounting and financial reporting. In the research, we used the method of comparison, analysis, deduction, but also the historical method. The results of the research on accounting principles will contribute to the development of their applicability both for those studying and researching the field of accounting, as well as for those who apply in practice the keeping of accounting in all stages of work: elaboration of accounting policies, recognition, evaluation and accounting for economic transactions and preparing the financial statements of the entity.

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.

AMERICAN ACCOUNTING

Directory of Open Access Journals (Sweden)

Mihaela Onica

2005-01-01

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

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…

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

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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”.

Designing and Using Projects with Real World Application in a MBA Managerial Accounting Class: The Case of The Balanced Scorecard

Science.gov (United States)

Houke, Charlotte

2017-01-01

This paper explores the purpose of designing and using projects with real world application in a M.B.A. managerial accounting class. Included is a discussion of how and why the Balanced Scorecard (BSC) Project has been used in classes to link theory with practice by providing real world application of the BSC framework. M.B.A. students represent a…

Solid state gas sensors. Industrial application

Energy Technology Data Exchange (ETDEWEB)

Fleischer, Maximilian [Siemens AG, Muenchen (Germany). Corporate Technology; Lehmann, Mirko (eds.) [Innovative Sensor Technology (IST) AG, Wattwil (Switzerland)

2012-11-01

Written by experts. Richly illustrated. Encourages future research and investments in the fascinating field of gas sensors. Gas sensor products are very often the key to innovations in the fields of comfort, security, health, environment, and energy savings. This compendium focuses on what the research community labels as solid state gas sensors, where a gas directly changes the electrical properties of a solid, serving as the primary signal for the transducer. It starts with a visionary approach to how life in future buildings can benefit from the power of gas sensors. The requirements for various applications, such as for example the automotive industry, are then discussed in several chapters. Further contributions highlight current trends in new sensing principles, such as the use of nanomaterials and how to use new sensing principles for innovative applications in e.g. meteorology. So as to bring together the views of all the different groups needed to produce new gas sensing applications, renowned industrial and academic representatives report on their experiences and expectations in research, applications and industrialisation.

Accounting of Long-Term Biological Assets

OpenAIRE

Valeriy Mossakovskyy; Vasyl Korytnyy

2015-01-01

The article is devoted to generalization of experience in valuation of long-term biological assets of plant-growing and animal-breeding, and preparation of suggestions concerning improvement of accounting in this field. Recommendations concerning accounting of such assets are given based on the study of accounting practice at specific agricultural company during long period of time. Authors believe that fair value is applicable only if price level for agricultural products is fixed by the gov...

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.

Pesticide Environmental Accounting: a method for assessing the external costs of individual pesticide applications.

Science.gov (United States)

Leach, A W; Mumford, J D

2008-01-01

The Pesticide Environmental Accounting (PEA) tool provides a monetary estimate of environmental and health impacts per hectare-application for any pesticide. The model combines the Environmental Impact Quotient method and a methodology for absolute estimates of external pesticide costs in UK, USA and Germany. For many countries resources are not available for intensive assessments of external pesticide costs. The model converts external costs of a pesticide in the UK, USA and Germany to Mediterranean countries. Economic and policy applications include estimating impacts of pesticide reduction policies or benefits from technologies replacing pesticides, such as sterile insect technique. The system integrates disparate data and approaches into a single logical method. The assumptions in the system provide transparency and consistency but at the cost of some specificity and precision, a reasonable trade-off for a method that provides both comparative estimates of pesticide impacts and area-based assessments of absolute impacts.

Discussion on water resources value accounting and its application

Science.gov (United States)

Guo, Biying; Huang, Xiaorong; Ma, Kai; Gao, Linyun; Wang, Yanqiu

2018-06-01

The exploration of the compilation of natural resources balance sheet has been proposed since 2013. Several elements of water resources balance sheet have been discussed positively in China, including basic concept, framework and accounting methods, which focused on calculating the amount of water resources with statistical methods but lacked the analysis of the interrelationship between physical volume and magnitude of value. Based on the study of physical accounting of water resources balance sheet, the connotation of water resources value is analyzed in combination with research on the value of water resources in the world. What's more, the theoretical framework, form of measurement and research methods of water resources value accounting are further explored. Taking Chengdu, China as an example, the index system of water resources balance sheet in Chengdu which includes both physical and valuable volume is established to account the depletion of water resources, environmental damage and ecological water occupation caused by economic and social water use. Moreover, the water resources balance sheet in this region which reflects the negative impact of the economy on the environment is established. It provides a reference for advancing water resources management, improving government and social investment, realizing scientific and rational allocation of water resources.

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...

Local Area Network Material Accounting System (LANMAS) Functions and Features Overview

International Nuclear Information System (INIS)

Robichaux, J.J.

1998-07-01

The Local Area Network Material Accounting System (LANMAS) application is a standardized approach to comply with the DOE Order 5633.3B, control and Accountability of Nuclear Material, material accounting requirements. This paper provides a general overview of the functions and features included in the LANMAS application

Saving Time with Automated Account Management

Science.gov (United States)

School Business Affairs, 2013

2013-01-01

Thanks to intelligent solutions, schools, colleges, and universities no longer need to manage user account life cycles by using scripts or tedious manual procedures. The solutions house the scripts and manual procedures. Accounts can be automatically created, modified, or deleted in all applications within the school. This article describes how an…

Türk Gemi İnşa Sanayi İşletmelerinde Muhasebe Bilgi Sistemi: Özellikli Muhasebe İşlemleri (Accounting Information System in Turkish Shipbuilding Industry: Special Accounting Applications

Directory of Open Access Journals (Sweden)

Sercan EROL

2011-01-01

Full Text Available This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and foreign exchange return. It contributes to national defense needs as well. The construction of ships, dispensable to the world maritime trade, concerns many industrial fields such as steel, machinery manufacturing, electric-electronics, paint and rubber-plastic industry. The financial information is, by all means, developed through the medium of accounting information system in Turkey's shipbuilding industry which is carried out with 87 business enterprises in the aggregate and the current state of this number consists of 66 active shipyards and 21 ship dismantling institutions. With the assistance of the developments in formation and communication technologies, in our period, information is considered power and well-informed is considered powerful, and thus, the importance of information produced by the accounting information system has been increasing constantly. Within the context of this situation which also applies to the shipbuilding industry, it is becoming extremely important for the information produced by the accounting information system to be full, clear, understandable, timely, accurate, unbiased and reliable.

Strategic Management Accounting Development during Last 30 Years

OpenAIRE

Šoljaková, Libuše

2012-01-01

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirica...

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

Preliminary field evaluation of solid state cameras for security applications

International Nuclear Information System (INIS)

1987-01-01

Recent developments in solid state imager technology have resulted in a series of compact, lightweight, all-solid-state closed circuit television (CCTV) cameras. Although it is widely known that the various solid state cameras have less light sensitivity and lower resolution than their vacuum tube counterparts, the potential for having a much longer Mean Time Between Failure (MTBF) for the all-solid-state cameras is generating considerable interest within the security community. Questions have been raised as to whether the newest and best of the solid state cameras are a viable alternative to the high maintenance vacuum tube cameras in exterior security applications. To help answer these questions, a series of tests were performed by Sandia National Laboratories at various test sites and under several lighting conditions. In general, all-solid-state cameras need to be improved in four areas before they can be used as wholesale replacements for tube cameras in exterior security applications: resolution, sensitivity, contrast, and smear. However, with careful design some of the higher performance cameras can be used for perimeter security systems, and all of the cameras have applications where they are uniquely qualified. Many of the cameras are well suited for interior assessment and surveillance uses, and several of the cameras are well designed as robotics and machine vision devices

APPLICABILITY OF CONSOLIDATED TECHNIQUES IN THE VIEW OF ROMANIAN ACCOUNTING REGULATIONS

Directory of Open Access Journals (Sweden)

Cristina Rosu

2016-06-01

Full Text Available The accounting regulations are more and more interested in groups of companies. In some cases, these regulations require for preparing the consolidated financial statements. This is the task of the parent company who keeps the consolidated accounts. To accomplish its goals, the consolidated accounting uses a couple of, so-called, consolidation techniques. These are applied in the case of groups of companies with a complex structure. Their goal is to elaborate the consolidated financial statements using a set of methods and empirical skills. In this article we synthetize and apply the consolidation techniques in the view of Romanian accounting regulations. The Romanian practice has revealed, especially, two techniques: one based on direct consolidation and another one based on multiple levels (phased consolidation. Therefore, this work regards only the technical side of consolidated accounting, accounting records being evaded. Furthermore, we focus only on the preparation of the consolidated balance sheet in the case of some hypothetical groups of companies.

Radiology applications of financial accounting.

Science.gov (United States)

Leibenhaut, Mark H

2005-03-01

A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.

Accounting for Independent Schools. Second Edition.

Science.gov (United States)

National Association of Independent Schools, Boston, MA.

This is a thoroughly revised edition of the 1969 publication, "Accounting for Independent Schools," a guide that attempted to codify basic accounting principles and practices for specific application to independent schools. The focus of the second edition is more on refining practices than on initiating them, and more on extending the managerial…

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)

17 CFR 1.16 - Qualifications and reports of accountants.

Science.gov (United States)

2010-04-01

... responsibility for maintenance of the accounting records, including accounting classification decisions, of such... (g)(2) are those which occur at the decision-making level, i.e., between personnel of the applicant... accountant with respect to the financial statements and schedules covered by the report and the accounting...

The application of statistical techniques to nuclear materials accountancy

International Nuclear Information System (INIS)

Annibal, P.S.; Roberts, P.D.

1990-02-01

Over the past decade much theoretical research has been carried out on the development of statistical methods for nuclear materials accountancy. In practice plant operation may differ substantially from the idealized models often cited. This paper demonstrates the importance of taking account of plant operation in applying the statistical techniques, to improve the accuracy of the estimates and the knowledge of the errors. The benefits are quantified either by theoretical calculation or by simulation. Two 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, a means of improving the knowledge of the 'Material Unaccounted For' (the difference between the inventory calculated from input/output data, and the measured inventory), using information about the plant measurement system, is developed and compared with existing general techniques. (author)

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.

Wireless transmission: state of research, applications, trends

International Nuclear Information System (INIS)

Berger, A.

2016-01-01

At the end of the 19th century Nikola Tesla started his work in the field of wireless energy transmission. More than 100 years after Tesla, the progress in modern semiconductor technology offer developers the possibility to realize highly efficient systems and have led to a revival of wireless energy transmission. The application ranges from the transmission of a few milliwatts in biomedical applications, over a few watts for the charging of mobile phones, to hundreds of kilowatts in the automotive sector. Depending on the used method, the possible transmission distances vary between a few centimeters up to thousands of kilometers. The physical basis of these technologies is the transmission of energy by electromagnetic waves. State-of-the-art systems use wavelengths ranging from radio waves to microwaves, to ultraviolet light. Current research focuses on optimizing transmission efficiency, increasing the possible transmission distance between transmitter and receiver, and improving spatial freedom of movement. This lecture gives an overview of the different approaches of wireless energy transmission and their physical background, the established industrial standards and the current state of research. In addition, the advantages and disadvantages of the individual methods are illustrated by selected commercial and scientific applications. (rössner) [de

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).

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…

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.

State-of-charge indication in portable applications

NARCIS (Netherlands)

Pop, V.; Bergveld, H.J.; Notten, P.H.L.; Regtien, Paulus P.L.

2005-01-01

The known methods of state-of-charge (SoC) indication in portable applications are not accurate enough under all practical conditions. The method presented in this paper aims at designing and testing an SoC indication system capable of predicting the remaining capacity of the battery and the

State-of-Charge Indication in Portable Applications

NARCIS (Netherlands)

Pop, V.; Bergveld, H.J.; Notten, P.H.L.; Regtien, Paulus P.L.

2005-01-01

The known methods of state-of-charge (SoC) indication in portable applications are not accurate enough under all practical conditions. The method presented in this paper aims at designing and testing an SoC indication system capable of predicting the remaining capacity of the battery and the

State-of-charge indication for portable applications

NARCIS (Netherlands)

Pop, V.; Bergveld, H.J.; Notten, P.H.L.; Regtien, P.P.L.

2005-01-01

The known methods of state-of-charge (SoC) indication in portable applications are not accurate enough under all practical conditions. The method presented in this paper aims at designing and testing an SoC indication system capable of predicting the remaining capacity of the battery and the

PLACING ACCOUNTING AMONG SCIENCES

Directory of Open Access Journals (Sweden)

Mihai Deju

2013-12-01

Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

12 CFR 621.3 - Application of generally accepted accounting principles.

Science.gov (United States)

2010-01-01

... principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING... principles. Each institution shall: (a) Prepare and maintain, on an accrual basis, accurate and complete... reports to the Farm Credit Administration, in accordance with generally accepted accounting principles...

Research on accounting transition from computerization to informationization

Directory of Open Access Journals (Sweden)

Shu Chen

2017-11-01

Full Text Available The application for computer technology, digitalization technology and network technology in the accounting field has promoted the development of accounting informationization. Accounting informationization is a product integrated with traditional accounting theory and modern information technology, which is an inevitable trend of continuous development of modern accounting. This paper discusses the basic concepts and characteristics of accounting computerization and informationization based on the normative research method and literature data method, analyzes the feasibility of accounting transition from computerization to informationization, and finally puts forward the specific approaches and ultimate goals of accounting transition from computerization to informationization.

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

Transition state theory for enzyme kinetics

Science.gov (United States)

Truhlar, Donald G.

2015-01-01

This article is an essay that discusses the concepts underlying the application of modern transition state theory to reactions in enzymes. Issues covered include the potential of mean force, the quantization of vibrations, the free energy of activation, and transmission coefficients to account for nonequilibrium effect, recrossing, and tunneling. PMID:26008760

The application of the fair value concept in accounting

OpenAIRE

Venelin Georgiev

2011-01-01

In the article there are discussed the advantages and disadvantages of fair value as a measurement basis for a great number of accounting objects and above all for financial instruments. This is done on the basis of a study of the experience of Bulgarian and foreign experts. The concept of fair value has been laid down in the treatments of the International Accounting Standards, but it has given ground for sceptics to be doubtful about its merits. Some of those go to extreme evaluations of it...

A different kind of 'new federalism'? The Health Insurance Portability and Accountability Act of 1996.

Science.gov (United States)

Nichols, L M; Blumberg, L J

1998-01-01

The Health Insurance Portability and Accountability Act (HIPAA) of 1996 has been praised and criticized for asserting federal authority to regulate health insurance. We review the history of federalism and insurance regulation and find that HIPAA is less of a departure from traditional federal authority than it is an application of existing tools to meet evolving health policy goals. This interpretation could clarify future health policy debates about appropriate federal and state responsibilities. We also report on the insurance environments and the HIPAA implementation choices of thirteen states. We conclude with criteria for judging the success of HIPAA and the evolving federal/state partnership in health insurance regulation.

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...

Interim report and accounts 1993/94

International Nuclear Information System (INIS)

1993-01-01

An interim set of accounts and reports is presented here for 1993/1994 for the health science company Amersham International. The company's research programs focus on developments in life science research, nuclear medicine and industrial quality and safety assurance, with particular expertise in the application of radioactivity to labelling and detection at the molecular level. This report which covers the half-year to 30 September 1993 shows promising financial results, with turnover, operating profits and earnings per share all having risen. All life science markets report growth although difficult trading conditions are being reported in Europe. Two products in the Healthcare business have achieved progress, a pain palliation agent for bone metastases has been launched in the United States, and European approval has been gained for a new technetium based heart imaging agent. Further growth is expected for the company. (UK)

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…

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...

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.

SOME CONSIDERATIONS ON CLOUD ACCOUNTING

Directory of Open Access Journals (Sweden)

Doina Pacurari

2013-12-01

Full Text Available Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc., or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially recommended for small companies that do not have enough financial resources to invest in the IT infrastructure and in expensive accounting software. However, a special attention is required in the case of sensitive data, which should not be placed in a public cloud. All these aspects need to be discussed with the students, who should acquire the qualifications needed for operating with cloud applications. Our paper considers all the above issues regarding cloud computing for accountants and suggests some possibilities to approach these topics with the students.

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...

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…

State E-Government Strategies: Identifying Best Practices and Applications

Science.gov (United States)

2007-07-23

Internet; ! Developing meaningful online applications for local government, businesses, educators, and other sectors; ! Establishing local “ eCommunity ...state, national, and international levels. However, frequently there is little meaningful coordination or communication between various e-government...weekly with the governor, 13% reported meeting monthly, and 21% reported “other,” meaning that these states have a different meeting schedule

12 CFR 745.4 - Revocable trust accounts.

Science.gov (United States)

2010-01-01

... INSURANCE AND APPENDIX Clarification and Definition of Account Insurance Coverage § 745.4 Revocable trust... individual and deposited into one or more accounts with respect to which the owner evidences an intention... to the applicable coverage limits.) (b) Required intention and naming of beneficiaries. The required...

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.

CONSIDERATIONS APPLICABLE INTERNATIONAL ACCOUNTING REGULATIONS OF WAGES AND RELATED RIGHTS

Directory of Open Access Journals (Sweden)

NĂSTASIE MIHAELA – ANDREEA

2014-02-01

Full Text Available General research area of this article is the issue of employee benefits nationwide and can be placed in the sphere of accounting research at the intersection of the finance research and field research on human resource management. The current conditions of global economic crisis, rewarding staff works on two levels, influencing both the behavior of employees and the efficiency of the economic entity. Wages and related rights are regulated under International Accounting Standards and International Financial Reporting Standards by IAS 19 "Employee Benefits" and IFRS 2 "Share-based Payment". Concerns over the years, on remuneration, was the International Accounting Standards Board, as in 1998 was developed International Accounting Standard 19 "Employee Benefits" and in 2004 was drafted to International Financial Reporting Standard 2 "Share-based Payment". This article is part of a broader research and through it we tried to address a topical issue that employee benefits and consequences of the degree of economic and financial development of economic entities and living standards of the population.

Developments in material accountancy in Mexico

International Nuclear Information System (INIS)

Pulido, R.

1999-01-01

This synopsis is intended to make a brief description about the way the Accountancy of Nuclear Material is carrying out in Mexican Facilities and in SSAC (State System of Accounting for and Control of Nuclear Material) nowadays involving computer languages and applications in use. The procedures were designed gradually over the past four years, address to accomplish finally the periods of time for sending ICR (Inventory Change Reports), PIL (Physical Inventory Listing), and MBR (Material Balance Period) reports to IAEA (International Atomic Energy Agency). The procedures starts in a certain facility where an inventory change and/or physical inventory taking has occurred. After that, the facility send information to the National Authority CNSNS (National Commission of Nuclear Safety and Safeguards) by means of a hard copy and magnetic file. The information included in the files is equal to that required by ICR, PIL, and MBR forms. This information is reviewed in Safeguards Section of CNSNS and if correct then the information is recorded in CNSNS data base using magnetic files. This involves a program in C++ to make a quickly and safe conversion from files in Excel application to the required ASCII (American Standard Code for Information Interchange) files. Once the information has been considered by CNSNS to be right, it is sent to IAEA. Thus CNSNS guarantee the information in facilities data base is exactly the same to that sent to IAEA. Working in this way timeliness has been improved, so that the number of delays in reports sent to IAEA has decreased. Internal procedures to review and make reports are followed by CNSNS Safeguards Section. (author)

Application of a predictive Bayesian model to environmental accounting.

Science.gov (United States)

Anex, R P; Englehardt, J D

2001-03-30

Environmental accounting techniques are intended to capture important environmental costs and benefits that are often overlooked in standard accounting practices. Environmental accounting methods themselves often ignore or inadequately represent large but highly uncertain environmental costs and costs conditioned by specific prior events. Use of a predictive Bayesian model is demonstrated for the assessment of such highly uncertain environmental and contingent costs. The predictive Bayesian approach presented generates probability distributions for the quantity of interest (rather than parameters thereof). A spreadsheet implementation of a previously proposed predictive Bayesian model, extended to represent contingent costs, is described and used to evaluate whether a firm should undertake an accelerated phase-out of its PCB containing transformers. Variability and uncertainty (due to lack of information) in transformer accident frequency and severity are assessed simultaneously using a combination of historical accident data, engineering model-based cost estimates, and subjective judgement. Model results are compared using several different risk measures. Use of the model for incorporation of environmental risk management into a company's overall risk management strategy is discussed.

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.

APPLYING THE PRINCIPLES OF ACCOUNTING IN

OpenAIRE

NAGY CRISTINA MIHAELA; SABĂU CRĂCIUN; ”Tibiscus” University of Timişoara, Faculty of Economic Science

2015-01-01

The application of accounting principles (accounting principle on accrual basis; principle of business continuity; method consistency principle; prudence principle; independence principle; the principle of separate valuation of assets and liabilities; intangibility principle; non-compensation principle; the principle of substance over form; the principle of threshold significance) to companies that are in bankruptcy procedure has a number of particularities. Thus, some principl...

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)

Student Accountability in Team-Based Learning Classes

Science.gov (United States)

Stein, Rachel E.; Colyer, Corey J.; Manning, Jason

2016-01-01

Team-based learning (TBL) is a form of small-group learning that assumes stable teams promote accountability. Teamwork promotes communication among members; application exercises promote active learning. Students must prepare for each class; failure to do so harms their team's performance. Therefore, TBL promotes accountability. As part of the…

Computerized accounting for the dental office. Using horizontal applications general ledger software.

Science.gov (United States)

Garsson, B

1988-01-01

Remember that computer software is designed for accrual accounting, whereas your business operates and reports income on a cash basis. The rules of tax law stipulate that professional practices may use the cash method of accounting, but if accrual accounting is ever used to report taxable income the government may not permit a switch back to cash accounting. Therefore, always consider the computer as a bookkeeper, not a substitute for a qualified accountant. (Your accountant will have readily accessible payroll and general ledger data available for analysis and tax reports, thanks to the magic of computer processing.) Accounts Payable reports are interfaced with the general ledger and are of interest for transaction detail, open invoice and cash flow analysis, and for a record of payments by vendor. Payroll reports, including check register and withholding detail are provided and interfaced with the general ledger. The use of accounting software expands the use of in-office computers to areas beyond professional billing and insurance form generation. It simplifies payroll recordkeeping; maintains payables details; integrates payables, receivables, and payroll with general ledger files; provides instantaneous information on all aspects of the business office; and creates a continuous "audit-trail" following the entering of data. The availability of packaged accounting software allows the professional business office an array of choices. The person(s) responsible for bookkeeping and accounting should choose carefully, ensuring that any system is easy to use, has been thoroughly tested, and provides at least as much control over office records as has been outlined in this article.

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…

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....

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.

Comparison of accounting methods for business combinations

Directory of Open Access Journals (Sweden)

Jaroslav Sedláček

2012-01-01

Full Text Available The revised accounting rules applicable to business combinations in force on July1st 2009, are the result of several years efforts the convergence of U.S. and International Committee of the Financial Accounting Standards. Following the harmonization of global accounting procedures are revised and implemented also Czech accounting regulations. In our research we wanted to see how changes can affect the strategy and timing of business combinations. Comparative analysis is mainly focused on the differences between U.S. and international accounting policies and Czech accounting regulations. Key areas of analysis and synthesis are the identification of business combination, accounting methods for business combinations and goodwill recognition. The result is to assess the impact of the identified differences in the reported financial position and profit or loss of company.

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 ...

From user context states to context-aware applications

NARCIS (Netherlands)

Shishkov, Boris; van Sinderen, Marten J.; Filipe, J.; Cordeiro, J.; Cardoso, J.

2008-01-01

In many cases, in order to be effective, software applications need to allow sensitivity to user context state changes. This implies however additional complexity associated with the need for applications’ adaptability (being capable of capturing context, interpreting it and reacting on it). Hence,

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.

Towards a Unified Quark-Hadron-Matter Equation of State for Applications in Astrophysics and Heavy-Ion Collisions

Directory of Open Access Journals (Sweden)

Niels-Uwe F. Bastian

2018-05-01

Full Text Available We outline an approach to a unified equation of state for quark-hadron matter on the basis of a Φ − derivable approach to the generalized Beth-Uhlenbeck equation of state for a cluster decomposition of thermodynamic quantities like the density. To this end we summarize the cluster virial expansion for nuclear matter and demonstrate the equivalence of the Green’s function approach and the Φ − derivable formulation. As an example, the formation and dissociation of deuterons in nuclear matter is discussed. We formulate the cluster Φ − derivable approach to quark-hadron matter which allows to take into account the specifics of chiral symmetry restoration and deconfinement in triggering the Mott-dissociation of hadrons. This approach unifies the description of a strongly coupled quark-gluon plasma with that of a medium-modified hadron resonance gas description which are contained as limiting cases. The developed formalism shall replace the common two-phase approach to the description of the deconfinement and chiral phase transition that requires a phase transition construction between separately developed equations of state for hadronic and quark matter phases. Applications to the phenomenology of heavy-ion collisions and astrophysics are outlined.

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.

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…

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

IFRS Adoption and Accounting Quality: A Review

OpenAIRE

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

2015-01-01

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

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.

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.

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.

Socio-economic applications of finite state mean field games

KAUST Repository

Gomes, Diogo A.

2014-10-06

In this paper, we present different applications of finite state mean field games to socio-economic sciences. Examples include paradigm shifts in the scientific community or consumer choice behaviour in the free market. The corresponding finite state mean field game models are hyperbolic systems of partial differential equations, for which we present and validate different numerical methods. We illustrate the behaviour of solutions with various numerical experiments,which show interesting phenomena such as shock formation. Hence, we conclude with an investigation of the shock structure in the case of two-state problems.

ACCOUNTING FOR THE EFFECTS OF INFLATION THE FINANCIAL RESULTS ORGANIZATION

Directory of Open Access Journals (Sweden)

V. G. Shirobokov

2015-01-01

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

Nuclear fuels accounting interface: River Bend experience

International Nuclear Information System (INIS)

Barry, J.E.

1986-01-01

This presentation describes nuclear fuel accounting activities from the perspective of nuclear fuels management and its interfaces. Generally, Nuclear Fuels-River Bend Nuclear Group (RBNG) is involved on a day-by-day basis with nuclear fuel materials accounting in carrying out is procurement, contract administration, processing, and inventory management duties, including those associated with its special nuclear materials (SNM)-isotopics accountability oversight responsibilities as the Central Accountability Office for the River Bend Station. As much as possible, these duties are carried out in an integrated, interdependent manner. From these primary functions devolve Nuclear Fuels interfacing activities with fuel cost and tax accounting. Noting that nuclear fuel tax accounting support is of both an esoteric and intermittent nature, Nuclear Fuels-RBNG support of developments and applications associated with nuclear fuel cost accounting is stressed in this presentation

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…

CONSIDERATIONS APPLICABLE INTERNATIONAL ACCOUNTING REGULATIONS OF WAGES AND RELATED RIGHTS

OpenAIRE

NASTASIE MIHAELA – ANDREEA; AVRAM MARIOARA

2014-01-01

General research area of this article is the issue of employee benefits nationwide and can be placed in the sphere of accounting research at the intersection of the finance research and field research on human resource management. The current conditions of global economic crisis, rewarding staff works on two levels, influencing both the behavior of employees and the efficiency of the economic entity. Wages and related rights are regulated under International Accounting Sta...

The potential capability of near-real-time materials accountancy

International Nuclear Information System (INIS)

Sellinschegg, D.

1983-01-01

The new approach for the application of materials accountancy, called ''near-real-time materials accountancy'', is described and the practical feasibility as well as the possible improvements are discussed in comparison to the conventional approach. In the case of a reference reprocessing facility with an annual throughput of 1000 t heavy material the application of this procedure is simulated and the resulting improvement in detection sensitivity demonstrated. (author)

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…

Quality in Qualitative Management Accounting Research

DEFF Research Database (Denmark)

Nørreklit, Hanne

2014-01-01

, the paper has implications for contemporary discussions on doing research that is relevant for practice. Originality/value: The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice......Purpose: The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices. Design...... to the development of a performativity in management accounting topos that integrates facts, possibilities, value and communication. Findings: The analysis documents that the three QRAM articles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make...

"LinkedIn" for Accounting and Business Students

Science.gov (United States)

Albrecht, W. David

2011-01-01

LinkedIn is a social media application that every accounting and business student should join and use. LinkedIn is a database of 90,000,000 business professionals that enables each to connect and interact with their business associates. Five reasons are offered for why accounting students should join LinkedIn followed by 11 hints for use.

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...

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...

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…

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)

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...

40 CFR 122.22 - Signatories to permit applications and reports (applicable to State programs, see § 123.25).

Science.gov (United States)

2010-07-01

... POLLUTANT DISCHARGE ELIMINATION SYSTEM Permit Application and Special NPDES Program Requirements § 122.22... 40 Protection of Environment 21 2010-07-01 2010-07-01 false Signatories to permit applications and reports (applicable to State programs, see § 123.25). 122.22 Section 122.22 Protection of Environment...

Solid state fermentation (SSF): diversity of applications to valorize waste and biomass.

Science.gov (United States)

Lizardi-Jiménez, M A; Hernández-Martínez, R

2017-05-01

Solid state fermentation is currently used in a range of applications including classical applications, such as enzyme or antibiotic production, recently developed products, such as bioactive compounds and organic acids, new trends regarding bioethanol and biodiesel as sources of alternative energy, and biosurfactant molecules with environmental purposes of valorising unexploited biomass. This work summarizes the diversity of applications of solid state fermentation to valorize biomass regarding alternative energy and environmental purposes. The success of applying solid state fermentation to a specific process is affected by the nature of specific microorganisms and substrates. An exhaustive number of microorganisms able to grow in a solid matrix are presented, including fungus such as Aspergillus or Penicillum for antibiotics, Rhizopus for bioactive compounds, Mortierella for biodiesel to bacteria, Bacillus for biosurfactant production, or yeast for bioethanol.

PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN

Directory of Open Access Journals (Sweden)

Hanifa Zulhaimi

2015-04-01

Full Text Available The purpose of this research is to analyze the implementation of green accounting and to find an impact of application of green accounting toward earning and stock price growth in Indonesian Industri. Industri activities oftentimes give some bad impact to environment surroundings such as natural devastation and the changes of culture, social and economic. Green accounting is a realization of corporate social responsibility to relieve the impact. The implementation of green accounting can give good image for the company however preliminary research found not many companies are implementing green accounting. This research will use quantitave approach and different test or  paired T-test will use for statistical testing, in order to test the research assumptions. Variable of this research are Green accounting, Earning per Shares and Stock Price Growth. This research is expected will contribute for the development of green accounting theory and enhancement of the implementation of green accounting especially in Indonesian Industri on Asian Economic community era.

The Content of Accountability in Corporate governance

Directory of Open Access Journals (Sweden)

Natalya Mosunova

2014-01-01

Full Text Available This essay examines such aspects of corporate accountability as accounts and financial reporting, compliance to certain efficiency indicators and stakeholders’ interests including moral values, their roles for various groups of stakeholders. For these purposes author analyses the development of agency and stakeholders’ theories in regard to financial reporting, provides evidences of stakeholder accountability in case law and legislation are provide and identifies difficulties of stakeholder accountability. It is argued that there is no universal definition of efficiency as a type of accountability and it may be defined through risk management and internal control systems only. Morality is also an ambiguous category for corporate accountability originated rather from political science than jurisprudence and may be used only like upplementary remedy.That analysis allows justification of the absence of conflict between different definitions of accountability, inextricably links between them and their joint application as a guarantee of the achievement of accountability objectives.

Advanced state prediction of lithium-ion traction batteries in hybrid and battery electric vehicle applications

Energy Technology Data Exchange (ETDEWEB)

Jadidi, Yasser

2011-07-01

Automotive power trains with high energy efficiencies - particularly to be found in battery and hybrid electric vehicles - find increasing attention in the focus of reduction of exhaust emissions and increase of mileage. The underlying concept, the electrification of the power train, is subject to the traction battery and its battery management system since the capability of the battery permits and restricts electric propulsion. Consequently, the overall vehicle efficiency and in particular the operation strategy performance strongly depends on the quality of information about the battery. Besides battery technology, the key challenges are given by both the accurate prediction of battery behaviour and the electrochemical battery degradation that leads to power and capacity fade of the traction battery. This book provides the methodology for development of a battery state monitoring and prediction algorithm for application in a battery management system that accounts for the effects of electrochemical degradation. (orig.)

The effect of a consumption-based accounting method in national GHG inventories: a trilateral trade system application

Directory of Open Access Journals (Sweden)

Simone eBastianoni

2014-01-01

Full Text Available The allocation of emissions embodied in international trade is crucial to evaluate the real impact of countries in the climate change and their responsibility in greenhouse gas emissions. In this paper we apply a new theoretical framework that allocates the emissions embodied in international trade and computes the consequent carbon transferred across countries, according to a consumption-based accounting. The method uses the value of goods traded internationally and the respective carbon intensity as a average national emissions coefficient.. We analyze a trilateral trade system composed by Sweden, Italy and Poland during the period 2000-2008. We find that, with respect to the conventional greenhouse gas national inventory schemes, consumption-based accounting implies an increase of Italian and Swedish emission responsibility by 1.4% and 11.8%, respectively, and a decrease of Polish one by 2.81%. We also assess the relevance of this framework at the sectoral level by hypothesizing a shift of Italian imports of Machinery and Transport Equipment from Poland to Sweden. We deduce that, through appropriate policies, importer nations could be encouraged to find producers with the best environmental performances while exporter nations could be induced to reduce their carbon intensity to stimulate the international demand for their goods. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting. The analysis performed in the paper suggests that the consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

New Computer Account Management System on 22 November

CERN Multimedia

IT Department

2010-01-01

On 22 November, the current management system called CRA was replaced by a new self-service tool available on a Web Portal. The End-Users can now manage their computer accounts and resources themselves through this Web Portal. The ServiceDesk will provide help or forward requests to the appropriate support line in case of specific requests. Account management tools The Account Management Portal allows you to: Manage your primary account; Change your password; Create and manage secondary and service accounts; Manage application and resource authorizations and settings; Find help and documentation concerning accounts and resources. Get Help In the event of any questions or problems, please contact the ServiceDesk (phone +41 22 767 8888 or it.servicedesk@cern.ch) The Account Management Team

76 FR 61597 - Grants and Cooperative Agreements to State and Local Governments: DOT Amendments on Regulations...

Science.gov (United States)

2011-10-05

... organization or a Principles and Procedures, or non-profit organization listed in 2 uniform cost accounting CFR... Principles and Procedures, or non-profit organization listed in 2 uniform cost accounting CFR part 230... to applicable cost principles for grants and cooperative agreements with State and Local Governments...

18 CFR 367.4190 - Account 419, Interest and dividend income.

Science.gov (United States)

2010-04-01

... securities. The amounts credited or charged must be concurrently included in the accounts in which the..., applicable to security investments and to interest and dividend revenues on the account must be charged in... assumed by the service company must not be credited to this account. ...

Socio-economic applications of finite state mean field games

KAUST Repository

Gomes, Diogo A.; Machado Velho, Roberto; Wolfram, Marie Therese

2014-01-01

In this paper, we present different applications of finite state mean field games to socio-economic sciences. Examples include paradigm shifts in the scientific community or consumer choice behaviour in the free market. The corresponding finite

Application of controllable unit approach (CUA) to performance-criterion-based nuclear material control and accounting

International Nuclear Information System (INIS)

Foster, K.W.; Rogers, D.R.

1979-01-01

The Nuclear Regulatory Commission is considering the use of maximum-loss performance criteria as a means of controlling SNM in nuclear plants. The Controllable Unit Approach to material control and accounting (CUA) was developed by Mound to determine the feasibility of controlling a plant to a performance criterion. The concept was tested with the proposed Anderson, SC, mixed-oxide plant, and it was shown that CUA is indeed a feasible method for controlling a complex process to a performance criterion. The application of CUA to an actual low-enrichment plant to assist the NRC in establishing performance criteria for uranium processes is discussed. 5 refs

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.

Outline of a computerized nuclear material accounting system applicable to nuclear power reactors

International Nuclear Information System (INIS)

Handshuh, J.W.

1975-01-01

A computerized nuclear material accounting system is described which enables a utility to account for its material throughout the entire fuel cycle. From input of transactions, the system records and reports inventories and transactions by accounts which the user may establish for discrete locations, item control areas, further subdivisions, and material types. Account numbers are designed so that accounts and records are automatically sorted in the order desired. The system also generates the Material Status Reports for the Nuclear Regulatory Commission

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…

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.

Principles and methods of managerial cost-accounting systems.

Science.gov (United States)

Suver, J D; Cooper, J C

1988-01-01

An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

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.

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.

29 CFR 458.32 - Provision for accounting and financial controls.

Science.gov (United States)

2010-07-01

... 29 Labor 2 2010-07-01 2010-07-01 false Provision for accounting and financial controls. 458.32... Additional Provisions Applicable § 458.32 Provision for accounting and financial controls. Every labor organization shall provide accounting and financial controls necessary to assure the maintenance of fiscal...

Application of IPSAS Standards to the Vietnamese Government Accounting and Financial Statements

OpenAIRE

LE , TRANG THI NHA

2012-01-01

The Vietnamese government has implemented a reform of public financial management in a realm of government accounting. The current government accounting regime has met requirements of budget management. However, it provides very little information of financial position and performance. Furthermore, in the context of the increasing international integration and requirements of public sector management reform, the Vietnamese government accounting needs to be improved with applying full accrual ...

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.

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.…

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…

State-level minimum wage and heart disease death rates in the United States, 1980-2015: A novel application of marginal structural modeling.

Science.gov (United States)

Van Dyke, Miriam E; Komro, Kelli A; Shah, Monica P; Livingston, Melvin D; Kramer, Michael R

2018-07-01

Despite substantial declines since the 1960's, heart disease remains the leading cause of death in the United States (US) and geographic disparities in heart disease mortality have grown. State-level socioeconomic factors might be important contributors to geographic differences in heart disease mortality. This study examined the association between state-level minimum wage increases above the federal minimum wage and heart disease death rates from 1980 to 2015 among 'working age' individuals aged 35-64 years in the US. Annual, inflation-adjusted state and federal minimum wage data were extracted from legal databases and annual state-level heart disease death rates were obtained from CDC Wonder. Although most minimum wage and health studies to date use conventional regression models, we employed marginal structural models to account for possible time-varying confounding. Quasi-experimental, marginal structural models accounting for state, year, and state × year fixed effects estimated the association between increases in the state-level minimum wage above the federal minimum wage and heart disease death rates. In models of 'working age' adults (35-64 years old), a $1 increase in the state-level minimum wage above the federal minimum wage was on average associated with ~6 fewer heart disease deaths per 100,000 (95% CI: -10.4, -1.99), or a state-level heart disease death rate that was 3.5% lower per year. In contrast, for older adults (65+ years old) a $1 increase was on average associated with a 1.1% lower state-level heart disease death rate per year (b = -28.9 per 100,000, 95% CI: -71.1, 13.3). State-level economic policies are important targets for population health research. Copyright © 2018 Elsevier Inc. All rights reserved.

Optimizing the Detection of Wakeful and Sleep-Like States for Future Electrocorticographic Brain Computer Interface Applications.

Science.gov (United States)

Pahwa, Mrinal; Kusner, Matthew; Hacker, Carl D; Bundy, David T; Weinberger, Kilian Q; Leuthardt, Eric C

2015-01-01

Previous studies suggest stable and robust control of a brain-computer interface (BCI) can be achieved using electrocorticography (ECoG). Translation of this technology from the laboratory to the real world requires additional methods that allow users operate their ECoG-based BCI autonomously. In such an environment, users must be able to perform all tasks currently performed by the experimenter, including manually switching the BCI system on/off. Although a simple task, it can be challenging for target users (e.g., individuals with tetraplegia) due to severe motor disability. In this study, we present an automated and practical strategy to switch a BCI system on or off based on the cognitive state of the user. Using a logistic regression, we built probabilistic models that utilized sub-dural ECoG signals from humans to estimate in pseudo real-time whether a person is awake or in a sleep-like state, and subsequently, whether to turn a BCI system on or off. Furthermore, we constrained these models to identify the optimal anatomical and spectral parameters for delineating states. Other methods exist to differentiate wake and sleep states using ECoG, but none account for practical requirements of BCI application, such as minimizing the size of an ECoG implant and predicting states in real time. Our results demonstrate that, across 4 individuals, wakeful and sleep-like states can be classified with over 80% accuracy (up to 92%) in pseudo real-time using high gamma (70-110 Hz) band limited power from only 5 electrodes (platinum discs with a diameter of 2.3 mm) located above the precentral and posterior superior temporal gyrus.

Optimizing the Detection of Wakeful and Sleep-Like States for Future Electrocorticographic Brain Computer Interface Applications.

Directory of Open Access Journals (Sweden)

Mrinal Pahwa

Full Text Available Previous studies suggest stable and robust control of a brain-computer interface (BCI can be achieved using electrocorticography (ECoG. Translation of this technology from the laboratory to the real world requires additional methods that allow users operate their ECoG-based BCI autonomously. In such an environment, users must be able to perform all tasks currently performed by the experimenter, including manually switching the BCI system on/off. Although a simple task, it can be challenging for target users (e.g., individuals with tetraplegia due to severe motor disability. In this study, we present an automated and practical strategy to switch a BCI system on or off based on the cognitive state of the user. Using a logistic regression, we built probabilistic models that utilized sub-dural ECoG signals from humans to estimate in pseudo real-time whether a person is awake or in a sleep-like state, and subsequently, whether to turn a BCI system on or off. Furthermore, we constrained these models to identify the optimal anatomical and spectral parameters for delineating states. Other methods exist to differentiate wake and sleep states using ECoG, but none account for practical requirements of BCI application, such as minimizing the size of an ECoG implant and predicting states in real time. Our results demonstrate that, across 4 individuals, wakeful and sleep-like states can be classified with over 80% accuracy (up to 92% in pseudo real-time using high gamma (70-110 Hz band limited power from only 5 electrodes (platinum discs with a diameter of 2.3 mm located above the precentral and posterior superior temporal gyrus.

Bioclim Deliverable D10 - 12: development and application of a methodology for taking climate-driven environmental change into account in performance assessments

International Nuclear Information System (INIS)

2004-01-01

the climate modelling results produced in WP2 and WP3. Within the context of BIOCLIM, WP4 included methodology development and extended the development of illustrative conceptual models of biosphere systems and the transitions between them based on results from WP2 and WP3. This provided an appropriate basis for developing recommendations on how the effects of climate change on the biosphere can be taken into account in PAs, including the advantages/disadvantages and likely viability of potential alternative strategies. However, in order to go beyond this and evaluate which of the alternative methods of taking climate change into account should be preferred in a specific context would require application of the methodology developed under WP4 to proposed facilities at specific sites. It could also require the conceptual models of biosphere system states and transitions to be translated into mathematical models

State Waste Discharge Permit application: 200-W Powerhouse Ash Pit

Energy Technology Data Exchange (ETDEWEB)

Atencio, B.P.

1994-06-01

As part of the Hanford Federal Facility Agreement and Consent Order negotiations; the US Department of Energy, Richland Operations Office, the US Environmental Protection Agency, and the Washington State Department of Ecology agreed that liquid effluent discharges to the ground on the Hanford Site which affect groundwater or have the potential to affect groundwater would be subject to permitting under the structure of Chapter 173-216 (or 173-218 where applicable) of the Washington Administrative Code, the State Waste Discharge Permit Program. This document constitutes the State Waste Discharge Permit application for the 200-W Powerhouse Ash Pit. The 200-W Powerhouse Ash Waste Water discharges to the 200-W Powerhouse Ash Pit via dedicated pipelines. The 200-W Powerhouse Ash Waste Water is the only discharge to the 200-W Powerhouse Ash Pit. The 200-W Powerhouse is a steam generation facility consisting of a coal-handling and preparation section and boilers.

State Waste Discharge Permit application: 200-E Powerhouse Ash Pit

Energy Technology Data Exchange (ETDEWEB)

Atencio, B.P.

1994-06-01

As part of the Hanford Federal Facility Agreement and Consent Order negotiations, the US Department and Energy, Richland Operations Office, the US Environmental Protection Agency, and the Washington State Department of Ecology agreed that liquid effluent discharges to the ground on the Hanford Site which affect groundwater or have the potential to affect groundwater would be subject to permitting under the structure of Chapter 173-216 (or 173-218 where applicable) of the Washington Administrative Code, the State Waste Discharge Permit Program. This document constitutes the State Waste Discharge Permit application for the 200-E Powerhouse Ash Pit. The 200-E Powerhouse Ash Waste Water discharges to the 200-E Powerhouse Ash Pit via dedicated pipelines. The 200-E Ash Waste Water is the only discharge to the 200-E Powerhouse Ash Pit. The 200-E Powerhouse is a steam generation facility consisting of a coal-handling and preparation section and boilers.

76 FR 17391 - Applications for New Awards; United States-Brazil Higher Education Consortia Program

Science.gov (United States)

2011-03-29

... DEPARTMENT OF EDUCATION Applications for New Awards; United States-Brazil Higher Education...: United States (U.S.)- Brazil Higher Education Consortia Program Notice inviting applications for new... projects that include a plan to work with an institution of higher education (IHE) in another country in...

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.

Accounting management software intellectual rent companies

Directory of Open Access Journals (Sweden)

T.S. Osadcha

2015-12-01

Full Text Available Економічні науки. – 2015. – № 4 (74. – P. 43–49: Table 4. – Refs.: 22. As a result of the study it has been established that intellectual rent as additional income arises resulting from the usage of intellectual property objects. At present the issue of the accounting reflection of transactions that form intellectual rent remains to be not thoroughly disclosed and requires more depth study for improving the performance of the innovative enterprises as well as for increasing the informativeness of the accounting system. In connection with the above defined organizational and methodical aspects of accounting operations with intellectual rent in assessing the rents of its type, the definition of accounts for the accounting reflection of the order determining the amount of intellectual rent on accounting data. Proposed document that would facilitate the work of accountants for the calculation of the amount of intellectual rent and provide information about the effectiveness of the company. Application of the proposed method of accounting reflect the formation and distribution of intellectual rent allows management personnel to provide the necessary innovative activity of the enterprise information management rent, since it is a type of income of the enterprise.

Socio-economic applications of finite state mean field games.

Science.gov (United States)

Gomes, Diogo; Velho, Roberto M; Wolfram, Marie-Therese

2014-11-13

In this paper, we present different applications of finite state mean field games to socio-economic sciences. Examples include paradigm shifts in the scientific community or consumer choice behaviour in the free market. The corresponding finite state mean field game models are hyperbolic systems of partial differential equations, for which we present and validate different numerical methods. We illustrate the behaviour of solutions with various numerical experiments, which show interesting phenomena such as shock formation. Hence, we conclude with an investigation of the shock structure in the case of two-state problems. © 2014 The Author(s) Published by the Royal Society. All rights reserved.

Nuclear Material Accountability Applications of a Continuous Energy and Direction Gamma Ray Detector

International Nuclear Information System (INIS)

Gerts, David; Bean, Robert; Paff, Marc

2010-01-01

The Idaho National Laboratory has recently developed a detector system based on the principle of a Wilson cloud chamber that gives the original energy and direction to a gamma ray source. This detector has the properties that the energy resolution is continuous and the direction to the source can be resolved to desired fidelity. Furthermore, the detector has low power requirements, is durable, operates in widely varying environments, and is relatively cheap to produce. This detector is expected, however, to require significant time to perform measurements. To mitigate the significant time for measurements, the detector is expected to scale to very large sizes with a linear increase in cost. For example, the proof of principle detector is approximately 30,000 cm3. This work describes the technical results that lead to these assertions. Finally, the applications of this detector are described in the context of nuclear material accountability.

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...

Colorado Handbook for State-Funded Student Assistance Programs. Revised.

Science.gov (United States)

Colorado Commission on Higher Education, Denver.

Policies and procedures established by the Colorado Commission on Higher Education for the use of state-funded student assistance are presented. Annual budget ranges, sample forms, and instructions are included. In addition to providing definitions and general policy information, the guidelines cover fund application and allocation; accounting,…

State waste discharge permit application for cooling water and condensate discharges

Energy Technology Data Exchange (ETDEWEB)

Haggard, R.D.

1996-08-12

The following presents the Categorical State Waste Discharge Permit (SWDP) Application for the Cooling Water and Condensate Discharges on the Hanford Site. This application is intended to cover existing cooling water and condensate discharges as well as similar future discharges meeting the criteria set forth in this document.

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

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.

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...

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...

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,…

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…

Nuclear fuel accounting

International Nuclear Information System (INIS)

Aisch, D.E.

1977-01-01

After a nuclear power plant has started commercial operation the actual nuclear fuel costs have to be demonstrated in the rate making procedure. For this purpose an accounting system has to be developed which comprises the following features: 1) All costs associated with nuclear fuel shall be correctly recorded; 2) it shall be sufficiently flexible to cover also deviations from proposed core loading patterns; 3) it shall be applicable to different fuel cycle schemes. (orig./RW) [de

FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

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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.

Application of Electron Dose Kernels to account for heterogeneities in voxelized phantoms

International Nuclear Information System (INIS)

Al-Basheer, A. K.; Sjoden, G. E.; Ghita, M.; Bolch, W.

2009-01-01

In this paper, we present work on the application of the Electron Dose Kernel discrete ordinates method (EDK-S N ) to compute doses and account for material heterogeneities using high energy external photon beam irradiations in voxelized human phantoms. EDKs are pre-computed using photon pencil 'beamlets' that lead to dose delivery in tissue using highly converged Monte Carlo. Coupling the EDKs to accumulate dose scaled by integral photon fluences computed using S N methods in dose driving voxels (DDVs) allows for the full charged particle physics computed dose to be accumulated throughout the voxelized phantom, and is the basis of the EDK-S N method, which is fully parallelized. For material heterogeneities, a density scaling correction factor is required to yield good agreement. In a fully voxelized phantom, all doses were in agreement with those determined by independent Monte Carlo computations. We are continuing to expand upon the development of this robust approach for rapid and accurate determination of whole body and out of field organ doses due to high energy x-ray beams. (authors)

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

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

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Koblyanska Olena

2018-03-01

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

Challenges in accounting the forests - a Latvian case study

Directory of Open Access Journals (Sweden)

Evija Grege-Staltmane

2010-09-01

Full Text Available Forest has a long production cycle. Therefore forest bookkeepinghas specific characteristics. However accounting for forest activities has received little attention from accounting researchers. The release of International Accounting Standard 41 "Agriculture" (IAS 41 established a single accounting system for forest assets. The paper analyzes application of IAS 41 which regulates forest accounting. Practice of international forestry companies is examined, and current forest accounting situation in Latvia is investigated. The main factors affecting valuation of a forest in its fair value are discussed and major problems in forest accounting are illuminated.The research indicates that land value and standing timber valueshould be recorded separately and standing timber should be estimated at its fair value. Despite the attempt of the International Accounting Standard Board to improve the accounting with IAS 41 for biological assets, much enhancement in forest accounting is still needed.

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

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.

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,…

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

Directory of Open Access Journals (Sweden)

Andréia Carpes Dani

2014-09-01

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

Monte Carlo simulations for thermodynamical properties calculations of plasmas at thermodynamical equilibrium. Applications to opacity and equation of state calculations

International Nuclear Information System (INIS)

Gilles, D.

2005-01-01

This report is devoted to illustrate the power of a Monte Carlo (MC) simulation code to study the thermodynamical properties of a plasma, composed of classical point particles at thermodynamical equilibrium. Such simulations can help us to manage successfully the challenge of taking into account 'exactly' all classical correlations between particles due to density effects, unlike analytical or semi-analytical approaches, often restricted to low dense plasmas. MC simulations results allow to cover, for laser or astrophysical applications, a wide range of thermodynamical conditions from more dense (and correlated) to less dense ones (where potentials are long ranged type). Therefore Yukawa potentials, with a Thomas-Fermi temperature- and density-dependent screening length, are used to describe the effective ion-ion potentials. In this report we present two MC codes ('PDE' and 'PUCE') and applications performed with these codes in different fields (spectroscopy, opacity, equation of state). Some examples of them are discussed and illustrated at the end of the report. (author)

CONCEPT OF FORMATION OF RESERVES AS AN OBJECT OF ACCOUNTING

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Dubinina M.

2018-01-01

Full Text Available Introduction. To achieve increase of profitability of agricultural producers it is possible at the expense of: increase of agricultural production in the final realization price of products; use of cooperative principles to eliminate intermediaries; introduction of guaranteed minimum prices, etc. However, in resolving these tasks, along with state support, it is important to create an agricultural holding company own reserves, the funds of which are formed in accordance with the economic opportunities of the agricultural producer and are spent on the needs that the producer considers most promising at this time. Creation of own reserves is considered as a reduction of the financial burden of the state in providing assistance to rural economy. Purpose. The main tasks are to identify the essence of the concepts of “reserve” and “reserve”, as well as the rationale for the need to create them in agricultural enterprises. Study of existing accounting techniques for reserves. Results. The article highlights the accounting for the formation and use of reserves in agricultural organizations. Summarizing the definition of the term “reserve” in the general sense, we consider that the reserve is the source of the necessary new means and forces, formed initially in the form of a stock of opportunities in case of need for them in the future. The considered term is represented in the form of a scheme as a set of tools and capabilities that are considered in its characteristic from the position of three time reference points: the past, present and future. Reserves are created to cover future losses of the enterprise. Conclusions. As a result of studying the historical development of the system of reservation as an object of accounting, the link between the application of the object under consideration and the emergence of categories of accounting for profits and losses, income and expenses of the enterprise is traced. Reserves are created to

Abstracts of 12. Conference on Solid State Crystals Materials Science and Applications

International Nuclear Information System (INIS)

1996-01-01

The solid state crystals are the modern materials being very interesting from the view point of actual and possible applications in microelectronics, optics, laser materials, detectors etc. 12. Conference on Solid State Crystals, Materials Science and Applications, Zakopane'99 created the review forum for broad range of investigations on topics related to; crystal growth and doping, new materials preparation, thin layer structure, physical properties and special methods for electrical, magnetic, optical and mechanical properties measurements of obtained materials. The insulating, semiconducting and superconducting monocrystals, polycrystals and also amorphous glasses have been investigated and their possible applications discussed. 52 oral lectures and 128 posters have been presented in the course of the conference

Physics and application of persistent spin helix state in semiconductor heterostructures

Science.gov (United States)

Kohda, Makoto; Salis, Gian

2017-07-01

In order to utilize the spin degree of freedom in semiconductors, control of spin states and transfer of the spin information are fundamental requirements for future spintronic devices and quantum computing. Spin orbit (SO) interaction generates an effective magnetic field for moving electrons and enables spin generation, spin manipulation and spin detection without using external magnetic field and magnetic materials. However, spin relaxation also takes place due to a momentum dependent SO-induced effective magnetic field. As a result, SO interaction is considered to be a double-edged sword facilitating spin control but preventing spin transport over long distances. The persistent spin helix (PSH) state solves this problem since uniaxial alignment of the SO field with SU(2) symmetry enables the suppression of spin relaxation while spin precession can still be controlled. Consequently, understanding the PSH becomes an important step towards future spintronic technologies for classical and quantum applications. Here, we review recent progress of PSH in semiconductor heterostructures and its device application. Fundamental physics of SO interaction and the conditions of a PSH state in semiconductor heterostructures are discussed. We introduce experimental techniques to observe a PSH and explain both optical and electrical measurements for detecting a long spin relaxation time and the formation of a helical spin texture. After emphasizing the bulk Dresselhaus SO coefficient γ, the application of PSH states for spin transistors and logic circuits are discussed.

Materials control and accountability auditor training

International Nuclear Information System (INIS)

Barham, M.A.

1993-01-01

As the Department of Energy (DOE) works to standardize the training for individuals performing materials control and accountability (MC and A) functions, the need for a definition of the appropriate training for MC and A auditors has become apparent. In order to meet the DOE requirement for individual training plans for all staff performing MC and A functions, the following set of guidelines was developed for consideration as applicable to MC and A auditors. The application of these guidelines to specific operating environments at individual DOE sites may require modification to some of the tables. The paper presents one method of developing individual training programs for an MC and A auditor or for an MC and A audit group based on the requirements for internal audits and assessments included in DOE Order 5633.3, Control and Accountability for Nuclear Materials

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

Final state interaction effect on correlations in narrow particles pairs

International Nuclear Information System (INIS)

Lednicky, R.; Lyuboshitz, V.L.

1990-01-01

In this paper the dependence of the two-particle correlation function on the space-time dimensions of the particle production region is discussed. The basic formulae, taking into account he effects of quantum statistics and final state interaction, and the conditions of their applicability are given

13 CFR 107.20 - Legal basis and applicability of this part 107.

Science.gov (United States)

2010-01-01

..., as amended. All Licensees must comply with all applicable regulations, accounting guidelines and... supersede existing State law. A party claiming that a conflict exists shall submit an opinion of independent...

Application for tracking down the state of the Macedonian power system

International Nuclear Information System (INIS)

Bozhikj, Jasmina; Stoshikj, Margarita; Daskalova, Vesna

2001-01-01

The National Dispatch Centre has implemented a new application for tracking down the state of the Macedonian electro energetic system. Also it possibilities that it offers. (Original)cation, as well as the solutions and hardware-software base of this new application, as well as the solutions and possibilities that it offers. (Original)

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

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…

THE EXPANSION OF ACCOUNTING TO THE CLOUD

Directory of Open Access Journals (Sweden)

Otilia DIMITRIU

2014-06-01

Full Text Available The world today is witnessing an explosion of technologies that are remodelling our entire reality. The traditional way of thinking in the business field has shifted towards a new IT breakthrough: cloud computing. The cloud paradigm has emerged as a natural step in the evolution of the internet and has captivated everyone’s attention. The accounting profession itself has found a mean to optimize its activity through cloud-based applications. By reviewing the latest and most relevant studies and practitioners’ reports, this paper is focused on the implications of cloud accounting, as the fusion between cloud technologies and accounting. We addressed this innovative topic through a business-oriented approach and we brought forward a new accounting model that might revolutionize the economic landscape.

International Accounting Convergences Related to EU Admitance

Directory of Open Access Journals (Sweden)

Niculae Feleaga

2006-05-01

Full Text Available Starting from January 1, 2005, member countries of the European Union began the obligatory or optional application of the international standards IAS/IFRS for consolidated accounts, what means a revolution in financial reporting of the enterprises. In regards to the individual accounts (generally based on the national book-keeping standards these will converge gradually to referential international book-keeper on short and medium term. At the world level the process which dominates the accounting systems is the convergence between american and international reference system, followed immediatly more or less by the convergence between national accounting systems and the international one. Where Romania and its specialists are situated confronting this process? A reflection subject which finalises this article.

Accounting for Inventories as Service Producing Cost in Hospitals In According To Turkish Accounting Standard-2

Directory of Open Access Journals (Sweden)

Seyhan Çil Koçyiğit

2011-03-01

Full Text Available As known, service is an intangible concept. This prevents services to be stored and makes them impossible to be used in another time in the future. Thus, it is a matter of discussion to suppose the services (which occur in the hospitals as an intangible concept as inventory. There are some differences between Turkish uniform accounting system and Turkish accounting standards in stockpiling the service producing costs in hospitals. In this study, especially Turkish Accounting Standard-2 Inventories is considered regarding service inventories in order to emphasise the differences and guiding to apply this standard towards hospitals is aimed. Furthermore, a sample is issued in booking the service inventories in hospitals by using financials of Acıbadem Health Services CO. as the unique hospital written in İstanbul Stock Exchange. At the end of the study, more truthful results has been inspected by applying Turkish Accounting Standard-2 instead of current application by compliying with the matching principle as well.

Applications of the Peng-Robinson Equation of State Using MATLAB[R

Science.gov (United States)

Nasri, Zakia; Binous, Housam

2009-01-01

A single equation of state (EOS) such as the Peng-Robinson (PR) EOS can accurately describe both the liquid and vapor phase. We present several applications of this equation of state, including estimation of pure component properties and computation of the vapor-liquid equilibrium (VLE) diagram for binary mixtures. We perform high-pressure…

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...

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.

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.

Challenges in accounting the forests - a Latvian case study

Directory of Open Access Journals (Sweden)

Evija Grege-Staltmane

2010-06-01

Full Text Available Forest has a long production cycle. Therefore forest bookkeeping has specific characteristics. However accounting for forest activities has received little attention from accounting researchers. The release of International Accounting Standard 41 "Agriculture" (IAS 41 established a single accounting system for forest assets. The paper analyzes application of IAS 41 which regulates forest accounting. Practice of international forestry companies is examined, and current forest accounting situation in Latvia is investigated. The main factors affecting valuation of a forest in its fair value are discussed and major problems in forest accounting are illuminated. The research indicates that land value and standing timber value should be recorded separately and standing timber should be estimated at its fair value. Despite the attempt of the International Accounting Standard Board to improve the accounting with IAS 41 for biological assets, much enhancement in forest accounting is still needed. 

Applications of solid state ionics for batteries

Energy Technology Data Exchange (ETDEWEB)

Linford, R.G.

1988-09-01

An overview is presented of solid state battery systems, especially those based on inorganic materials such as AgI, CuI and LiI. Emphasis is focussed on the structural and other modifications that are required to produce room temperature, compacted powder electrolytes with enhanced conductivity. The implications for primary batteries of discharge-induced changes of the local structure surrounding the mobile species are considered with reference to cuprous electrolytes. The use of these materials for other applications is discussed.

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.

Stochastic State Space Modelling of Nonlinear systems - With application to Marine Ecosystems

DEFF Research Database (Denmark)

Møller, Jan Kloppenborg

of unobserved states. Based on estimation of random walk hidden states and examination of simulated distributions and stationarity characteristics, a methodological framework for structural identification based on information embedded in the observations of the system has been developed. The applicability...

State Waste Discharge Permit application, 183-N Backwash Discharge Pond

Energy Technology Data Exchange (ETDEWEB)

1994-06-01

As part of the Hanford Federal Facility Agreement and Consent Order negotiations (Ecology et al. 1994), the US Department of Energy, Richland Operations Office, the US Environmental Protection Agency, and the Washington State Department of Ecology agreed that liquid effluent discharges to the ground on the Hanford Site which affect groundwater or have the potential to affect groundwater would be subject to permitting under the structure of Chapter 173--216 (or 173--218 where applicable) of the Washington Administrative Code, the State Waste Discharge Permit Program. As a result of this decision, the Washington State Department of Ecology and the US Department of Energy, Richland Operations Office entered into Consent Order No. DE91NM-177, (Ecology and DOE-RL 1991). The Consent Order No. DE91NM-177 requires a series of permitting activities for liquid effluent discharges. Liquid effluents on the Hanford Site have been classified as Phase I, Phase II, and Miscellaneous Streams. The Consent Order No. DE91NM-177 establishes milestones for State Waste Discharge Permit application submittals for all Phase I and Phase II streams, as well as the following 11 Miscellaneous Streams as identified in Table 4 of the Consent Order No. DE91NM-177.

Automated processing of nuclear materials accounting data

International Nuclear Information System (INIS)

Straka, J.; Pacak, P.; Moravec, J.

1980-01-01

An automated system was developed of nuclear materials accounting in Czechoslovakia. The system allows automating data processing including data storage. It comprises keeping records of inventories and material balance. In designing the system, the aim of the IAEA was taken into consideration, ie., building a unified information system interconnected with state-run systems of accounting and checking nuclear materials in the signatory countries of the non-proliferation treaty. The nuclear materials accounting programs were written in PL-1 and were tested at an EC 1040 computer at UJV Rez where also the routine data processing takes place. (B.S.)

77 FR 11700 - Application, Review, and Reporting Process for Waivers for State Innovation

Science.gov (United States)

2012-02-27

... State Innovation AGENCY: Centers for Medicare & Medicaid Services (CMS), HHS; Department of the Treasury... of initial applications for a Waiver for State Innovation described in section 1332 of the Patient... Treasury (the Secretaries) to issue regulations regarding procedures for Waivers for State Innovation under...

76 FR 13553 - Application, Review, and Reporting Process for Waivers for State Innovation

Science.gov (United States)

2011-03-14

... State Innovation AGENCY: Centers for Medicare & Medicaid Services (CMS), HHS; Department of the Treasury... review of initial applications for a Waiver for State Innovation described in section 1332 of the Patient... State Innovation, Room 3050, Department of the Treasury, 1500 Pennsylvania Avenue, NW., Washington, DC...

Battery Management Systems: Accurate State-of-Charge Indication for Battery-Powered Applications

NARCIS (Netherlands)

Pop, V.; Bergveld, H.J.; Danilov, D.; Regtien, Paulus P.L.; Notten, P.H.L.

2008-01-01

Battery Management Systems – Universal State-of-Charge indication for portable applications describes the field of State-of-Charge (SoC) indication for rechargeable batteries. With the emergence of battery-powered devices with an increasing number of power-hungry features, accurately estimating the

Advanced training course on state systems of accounting for and control of nuclear materials. Volume I. Program for technical assistance to IAEA safeguards

International Nuclear Information System (INIS)

Sorenson, R.J.; Schneider, R.A.

1979-01-01

Purpose of the course was to provide practical training in the implementation and operation of a national system of accounting for and control of nuclear materials in a bulk processing facility, in the context of international safeguards. This course extends the training received in the basic course on State Systems of Accounting for and Control of Nuclear Materials to a practical, illustrative example utilizing the Exxon Nuclear low enriched uranium fabrication plant. Volume I of this manual contains the text of the presentations following the outline of the syllabus. Sample problems and answers are also included, along with some visual aids

Ontological clarification of accountable leadership | Okoro | Lagos ...

African Journals Online (AJOL)

The question of statehood is embodied in the concept of leadership. The concept of the state itself entails accountable and capable leadership that is able to institute discipline, order and stability in the society. Sometimes the state is referred to as a polity or a body-politic. This in a way connotes an egalitarian society where ...

Recent applications of nuclear orientation to solid state physics

International Nuclear Information System (INIS)

Turrell, B.G.

1985-01-01

The author reviews how certain problems in solid state physics have been clarified by low temperature nuclear orientation and nuclear magnetic resonance of oriented nuclei. The advantages of these techniques, a brief survey of recent progress in traditional applications, and new developments are discussed, and, finally, future trends are suggested. (Auth.)

‘And Then He Switched off the Phone’: Mobile Phones, Participation and Political Accountability in South Sudan’s Western Equatoria State

Directory of Open Access Journals (Sweden)

Mareike Schomerus

2015-03-01

Full Text Available This paper uses qualitative and quantitative original data to investigate the impact of mobile phones in situations of political contestation or conflict. We derive hypotheses from theories in general political science, and on the role of mobile phones specifically. These suggest that a link exists between access to better communication structures, political participation and government accountability. Given such a link, information and communications technologies—specifically mobile phones—could play a positive role in building a more accountable government, and with that, contribute to statebuilding. We examine to what extent these hypotheses hold true for ordinary citizens in South Sudan's Western Equatoria State (WES. Using interdisciplinary methods, we use data gathered through in-depth interviews and a quantitative survey and find little evidence that mobile phone coverage contributes to statebuilding or peacebuilding through a causal link between information, voting, political participation and government accountability. In a situation where administrative structures and mechanisms do not exist for citizens to hold politicians accountable, access to mobile phones might mean greater dissatisfaction with political participation and voting. People living in areas without coverage expressed a deep mistrust of government, and appeared to want to withdraw from the system of government entirely.

Towards a paradigmatic foundation for accounting practice

DEFF Research Database (Denmark)

Nørreklit, Hanne; Nørreklit, Lennart; Mitchell, Falconer

2010-01-01

Purpose - The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach - The paper...... is designed to argue the case for the use of pragmatic constructivism as a basis for the development of a paradigmatic foundation of accounting practice. To achieve this, pragmatic constructivism is explained and its application to accounting is illustrated and contrasted with the traditional paradigm...... of realism. Findings - The analysis shows how the use of a less reductionist paradigm than realism can assist accountants both in the creation of a rationale and a defence for practice. Research limitations/implications - The analysis is exploratory in the sense that a new paradigmatic framework is outlined...

25 CFR 115.602 - How will the BIA notify you or your guardian, as applicable, of its decision to restrict your IIM...

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false How will the BIA notify you or your guardian, as... guardian, as applicable, of its decision to restrict your IIM account? The BIA will notify you or your guardian, as applicable, of its decision to restrict your IIM account by: (a) United States certified mail...

Advising Implications of Undergraduates' Motivations for Entering the Accounting Profession

Science.gov (United States)

Hurt, Robert L.; Barro, Frank

2006-01-01

The accounting profession is in a state of flux--some might even say crisis. Recent ethical lapses, such as the Enron debacle, have called into question the professionalism of a few, tainting the reputation of many accountants. In this study, we examined the attitudes of accounting students at a comprehensive public university at the beginning and…

Disciplinary Accountability in the Financial Area

Directory of Open Access Journals (Sweden)

Viorel Lefter

2007-09-01

Full Text Available The disciplinary accountability of the personnel from the local public administration isdifferently regulated, depending on the personnel category. The disciplinary accountability of the civilservants is an administrative-disciplinary accountability regulated by the Law no. 188/1999 concerningthe Status of the civil servants and can take place only under the circumstances stipulated by law, whilethe disciplinary accountability of the persons hired on the basis of the individual work contract isregulated by the Work Law, Law no. 53/2003 and can take place only under the circumstances stipulatedby this law. The only basis of the disciplinary responsibility is the disciplinary infringement, that in factrepresents a deed related to work, a deed consisting in an action or inaction carried out with guilt by theemployee, through which this one broke the legal norms, the internal regulations, the individual workcontract or the applicable collective work contract, the orders and the legal dispositions of the hierarchicalsuperiors (Law no. 53/2003, Art. 263, Paragr. 2.

7 CFR 91.44 - Charges on overdue accounts and issuance of delinquency notices.

Science.gov (United States)

2010-01-01

... delinquency notices. 91.44 Section 91.44 Agriculture Regulations of the Department of Agriculture (Continued... Charges on overdue accounts and issuance of delinquency notices. (a) Accounts are considered overdue if... laboratory service will not be performed for any applicant with a notice of delinquency. (d) Applicants with...

A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

Science.gov (United States)

Sharma, Anuj; Kumar Panigrahi, Prabin

2012-02-01

With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.

18 CFR 367.4040 - Account 404, Amortization of limited-term property.

Science.gov (United States)

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... applicable to amounts included in the service company property accounts for limited-term franchises, licenses...

A critical consideration of ethical foundations for the accounting profession

OpenAIRE

Buys, Pieter; Visser, Susan; Oberholzer, Merwe

2012-01-01

When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting's role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function of the accounting profession. This article has critically reflected on the question, 'What constitutes an ethical accounting profession'? The key principles within many institutes' codes of conduct,...

An overview of development and application of acoustic emission methods in the United States

International Nuclear Information System (INIS)

Hutten, P.H.

1989-01-01

Beneficial uses being made of acoustic emission (AE) technology for flaw or fault detection both inside of and outside of the nuclear industry tend to be obscured by some of the earlier disappointing efforts to utilize the technology. The objective of this paper is to counter that tendency by providing an overview of a variety of AE applications being made in the United States. In addition to nuclear power applications, the paper discusses applications in other nuclear areas, fossil power plant applications, and other industrial uses including aircraft monitoring. Major AE research and development programs in progress in the United States are also summarized. (orig.)

International safeguards in nuclear weapon states - Status and look into the future

International Nuclear Information System (INIS)

Jorant, C.

2013-01-01

This paper shall recall the framework for the application of international safeguards in the 5 Nuclear Weapons States (USA, Russia, China, United-Kingdom and France) and give an overview on their implementation. It shall then discuss some reasons for an evolution of those States and IAEA's commitments to apply its safeguards and suggests ideas for an increased but efficient involvement of IAEA in those States fully taking into account the specificities of those States within the State Level Approach.The paper is followed by the slides of the presentation. (author)

The application of Inca khipuas an accountability and managerial control tool

Directory of Open Access Journals (Sweden)

Paulo Schmidt

2017-10-01

Full Text Available Purpose – This study aims to present the mechanisms of control and accountability used in the Inca society. Design/methodology/approach – For this purpose, a bibliographical and documental analysis regarding the use of khipus in this civilization was carried out, applying a qualitative approach. Findings – The results of the study indicate that the Inca khipu was the main instrument of tax registration and management adopted by the Inca empire. The Khipucamayocs were responsible for the production of the Khipu, asserting that the information generated and consolidated in the imperial khipu was correct, considering that these professionals paid with their lives in case of errors. Originality/value – The main contributions to accounting are related to the understanding of the origin of the development of tax control and accountability tools created in the Inca Empire, before the Spanish invasions, that contributed significantly to the development of the first American societies

MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

Directory of Open Access Journals (Sweden)

V. V. IEVDOKYMOV

2017-03-01

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

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

Management of Information Security in Financial Accounting

OpenAIRE

Aurel Serb; Constantin Baron; Nicoleta Magdalena Iacob; Costinela-Luminita Defta

2014-01-01

Security issues in financial accounting are complex, and the risks are often difficult to stipulate, even for experts. The issues presented in this article try to be formed in a contribution to the consolidation of problems in the field of risk, and former vulnerabilities in cyber security in financial accounting. The use of an information security management system became a requirement for organizations because on the states began adopting mandatory data protection legislation and informatio...

Accountability of Tertiary Education at the National Level: A Chimera?

Science.gov (United States)

Lindsay, Alan; O'Byrne, Garry

1979-01-01

The concept of accountability and its application to Australian higher education are discussed. It is suggested that due to political, financial, and educational characteristics of tertiary education at the national system level there are fundamental and insoluble problems associated with achieving accountability. (SF)

77 FR 27550 - Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold

Science.gov (United States)

2012-05-10

...] RIN 9000-AM25 Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold AGENCY... Federal Acquisition Regulation (FAR) to revise the threshold for applicability of cost accounting standards in order to implement a recent rule of the Cost Accounting Standards Board and statutory...

The new forest carbon accounting framework for the United States

Science.gov (United States)

Grant M. Domke; John W. Coulston; Christopher W. Woodall

2015-01-01

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...

A matrix of social accounting for Asturias

Directory of Open Access Journals (Sweden)

Margarita Argüelles

2003-01-01

Full Text Available A Social Accounting Matrix is an integrated system of accounts that presents in a double-entry table all the transactions made in an economy among productive sectors, production factors, institutional sectors and the rest of the world. In comparison with an Input-Output Table, it offers a greater deal of information and shows completely the circular process of income, captivating more precisely the effects of exogenous changes. One of the main profits of a Social Accounting Matrix is to serve as a database for the development and application of a computable general equilibrium model. This is, in fact, the aim pursued with the elaboration of the Social Accounting Matrix for the Asturian economy presented here. This Matrix has been constructed with data from the 1995 Regional Accounts of Asturias, and its structure has been adapted to its future use as a database for a computable general equilibrium model of this regional economy.

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…

42 CFR 55a.201 - What is required for a State application?

Science.gov (United States)

2010-10-01

... services described above regardless of a person's ability to pay. (g) Audit its expenditures from amounts... Section 55a.201 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS...? An approvable State application must contain assurances that the State will: (a) Provide the...

Electronically excited and ionized states in condensed phase: Theory and applications

Science.gov (United States)

Sadybekov, Arman

Predictive modeling of chemical processes in silico is a goal of XXI century. While robust and accurate methods exist for ground-state properties, reliable methods for excited states are still lacking and require further development. Electronically exited states are formed by interactions of matter with light and are responsible for key processes in solar energy harvesting, vision, artificial sensors, and photovoltaic applications. The greatest challenge to overcome on our way to a quantitative description of light-induced processes is accurate inclusion of the effect of the environment on excited states. All above mentioned processes occur in solution or solid state. Yet, there are few methodologies to study excited states in condensed phase. Application of highly accurate and robust methods, such as equation-of-motion coupled-cluster theory EOM-CC, is limited by a high computational cost and scaling precluding full quantum mechanical treatment of the entire system. In this thesis we present successful application of the EOM-CC family of methods to studies of excited states in liquid phase and build hierarchy of models for inclusion of the solvent effects. In the first part of the thesis we show that a simple gasphase model is sufficient to quantitatively analyze excited states in liquid benzene, while the latter part emphasizes the importance of explicit treatment of the solvent molecules in the case of glycine in water solution. In chapter 2, we use a simple dimer model to describe exciton formation in liquid and solid benzene. We show that sampling of dimer structures extracted from the liquid benzene is sufficient to correctly predict exited-state properties of the liquid. Our calculations explain experimentally observed features, which helped to understand the mechanism of the excimer formation in liquid benzene. Furthermore, we shed light on the difference between dimer configurations in the first solvation shell of liquid benzene and in unit cell of solid

Failure mode analysis using state variables derived from fault trees with application

International Nuclear Information System (INIS)

Bartholomew, R.J.

1982-01-01

Fault Tree Analysis (FTA) is used extensively to assess both the qualitative and quantitative reliability of engineered nuclear power systems employing many subsystems and components. FTA is very useful, but the method is limited by its inability to account for failure mode rate-of-change interdependencies (coupling) of statistically independent failure modes. The state variable approach (using FTA-derived failure modes as states) overcomes these difficulties and is applied to the determination of the lifetime distribution function for a heat pipe-thermoelectric nuclear power subsystem. Analyses are made using both Monte Carlo and deterministic methods and compared with a Markov model of the same subsystem

Social accounting in Albania

Directory of Open Access Journals (Sweden)

Gentiana Filipi

2014-03-01

Full Text Available Social accounting is the process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large. This research paper is focused on the concepts of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region. The paper aims to reveal the Albanian reality, as a country with strong aspiration toward EU. For this purpose we have analysed the main initiatives and projects implemented in the region and in Albania aimed at developing corporate social responsibility (CSR. This paper examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS. The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting. We believe that this research may serve as a starting point for further studies on this topic. This paper concludes that social and environmental reporting practices are increasing day by day in the region. In Albania the awareness of CSR and how it can be applied is still quite low, perceived mainly as an opportunity to adopt international standards and engage in environmental protection. Hence we believe that improvements in quality of environmental financial reporting are required.

Control of Database Applications at the Defense Finance and Accounting Service Indianapolis Center

National Research Council Canada - National Science Library

1997-01-01

The Defense Finance and Accounting Service Financial Systems Organization, under the control of the Deputy Director for Information Management, Defense Finance and Accounting Service, is responsible...

SPECIFIC OF ACCOUNTING OF NON-FINANCIAL ASSETS IN HEALTH INSTITUTIONS

Directory of Open Access Journals (Sweden)

Natalya Pryadka

2016-11-01

Full Text Available The purpose of the paper is to analysis of the modern state of accounting of non-financial assets and present accounting in health institutions protection during the period of medical reforms. The account of nonfinancial assets has his specific in medical establishments. Reforms, which implemented in Ukraine, affecting the account of non-financial assets. Medical institutions relate to the General government. Methodology. The survey is based on a comparison of data from the national and international reforms in medical industry. Results of the survey showed that in the dictionary of V. Raizberg next determination is driven: "public sector – it is a set of business units, that carry out economic activity, are in a public domain, controlled by public authorities or designated and hired persons" (Raizberg, 1999. In the Commercial code of Ukraine it is indicated: "The subjects of public sector of economy are subjects that operate on the basis of only public domain, and also subjects, which state share in authorized capital exceeds fifty percents or be value that provides a right to the state for decisive influence on economic activity of these subjects" (СС, 2003. Practical implications. Public sector structure specifies data of International Public Sector Accounting Standards. Substancial load concept "public sector" in national and international practice are relevant (Poznyakovska, 2009. Accounting in health institutions has specific terms, inherent to the government sector. They are determined by the types of activity and terms of assignation (Pasichnik, 2005. Medical services must be accessible to all stratum of population. They must have free basis. They come forward as a public benefit independent of individual possibility to pay for him. Therefore lion's part of general charges for health protection is used on the grant of medical services to the population. At the same time "upgrading of medical services lies inplane providing of

45 CFR 302.20 - Separation of cash handling and accounting functions.

Science.gov (United States)

2010-10-01

... accounting functions. The State plan shall provide that the following requirements and criteria to separate the cash handling and accounting functions are in effect. (a) IV-D responsibility. The IV-D agency... receipts of support do not participate in accounting or operating functions which would permit them to...

Calculation of neutral beam deposition accounting for excited states

International Nuclear Information System (INIS)

Gianakon, T.A.

1992-09-01

Large-scale neutral-beam auxillary heating of plasmas has led to new plasma operational regimes which are often dominated by fast ions injected via the absorption of an energetic beam of hydrogen neutrals. An accurate simulation of the slowing down and transport of these fast ions requires an intimate knowledge of the hydrogenic neutral deposition on each flux surface of the plasma. As a refinement to the present generation of transport codes, which base their beam deposition on ground-state reaction rates, a new set of routines, based on the excited states of hydrogen, is presented as mechanism for computing the attenuation and deposition of a beam of energetic neutrals. Additionally, the numerical formulations for the underlying atomic physics for hydrogen impacting on the constiuent plasma species is developed and compiled as a numerical database. Sample results based on this excited state model are compared with the ground-state model for simple plasma configurations

Accounting costs of transactions in real estate

DEFF Research Database (Denmark)

Stubkjær, Erik

2005-01-01

in relating theoretical conceptualizations of transaction costs to national accounting and further to the identification and quantification of actions on units of real estate. The notion of satellite accounting of the System of National Accounts is applied to the segment of society concerned with changes......The costs of transactions in real estate is of importance for households, for investors, for statistical services, for governmental and international bodies concerned with the efficient delivery of basic state functions, as well as for research. The paper takes a multi-disciplinary approach...... in real estate. The paper ends up with an estimate of the cost of a major real property transaction in Denmark....

Material accountancy and control practice at a research reactor facility

International Nuclear Information System (INIS)

Bouchard, J.; Maurel, J.J.; Tromeur, Y.

1982-01-01

This session surveys the regulations, organization, and accountancy practice that compose the French State System of Accountancy and Control. Practical examples are discussed showing how inventories are verified at a critical assembly facility and at a materials testing reactor

MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS

Science.gov (United States)

Hori, Michihiro; Tsuruta, Takashi; Kaito, Kiyoyuki; Kobayashi, Kiyoshi

Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.

State waste discharge permit application, 200-E chemical drain field

Energy Technology Data Exchange (ETDEWEB)

1994-06-01

As part of the Hanford Federal Facility Agreement and Consent Order negotiations (Ecology et al. 1994), the US Department of Energy, Richland Operations Office, the US Environmental Protection Agency, and the Washington State Department of Ecology agreed that liquid effluent discharges to the ground on the Hanford Site which affect groundwater or have the potential to affect ground would be subject to permitting under the structure of Chapter 173-216 (or 173-218 where applicable) of the Washington Administrative Code, the State Waste Discharge Permit Program. As a result of this decision, the Washington State Department of Ecology and the US Department of Energy, Richland Operations Office entered into Consent Order No. DE 91NM-177, (Ecology and DOE-RL 1991). The Consent Order No. DE 91NM-177 requires a series of permitting activities for liquid effluent discharges. This document presents the State Waste Discharge Permit (SWDP) application for the 200-E Chemical Drain Field. Waste water from the 272-E Building enters the process sewer line directly through a floor drain, while waste water from the 2703-E Building is collected in two floor drains, (north and south) that act as sumps and are discharged periodically. The 272-E and 2703-E Buildings constitute the only discharges to the process sewer line and the 200-E Chemical Drain Field.

State waste discharge permit application, 200-E chemical drain field

International Nuclear Information System (INIS)

1994-06-01

As part of the Hanford Federal Facility Agreement and Consent Order negotiations (Ecology et al. 1994), the US Department of Energy, Richland Operations Office, the US Environmental Protection Agency, and the Washington State Department of Ecology agreed that liquid effluent discharges to the ground on the Hanford Site which affect groundwater or have the potential to affect ground would be subject to permitting under the structure of Chapter 173-216 (or 173-218 where applicable) of the Washington Administrative Code, the State Waste Discharge Permit Program. As a result of this decision, the Washington State Department of Ecology and the US Department of Energy, Richland Operations Office entered into Consent Order No. DE 91NM-177, (Ecology and DOE-RL 1991). The Consent Order No. DE 91NM-177 requires a series of permitting activities for liquid effluent discharges. This document presents the State Waste Discharge Permit (SWDP) application for the 200-E Chemical Drain Field. Waste water from the 272-E Building enters the process sewer line directly through a floor drain, while waste water from the 2703-E Building is collected in two floor drains, (north and south) that act as sumps and are discharged periodically. The 272-E and 2703-E Buildings constitute the only discharges to the process sewer line and the 200-E Chemical Drain Field

25 CFR 225.35 - Inspection of premises; books and accounts.

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Inspection of premises; books and accounts. 225.35...; books and accounts. (a) Operators shall allow Indian mineral owners, their authorized representatives... submit all related reports required by the minerals agreement and applicable regulations. Books and...

Specialized case tools for the development of the accounting ...

African Journals Online (AJOL)

The paper presents an approach to building specialized CASE tools for the development of accounting applications. These tools form an integrated development environment allowing the computer aided development of the different applications in this field. This development environment consists of a formula interpreter, ...

State and regional systems of accounting for and control of nuclear materials cooperation between international, regional and states safeguards organizations: An evolving issue

International Nuclear Information System (INIS)

Fernández Moreno, Sonia

2011-01-01

Cooperation between the IAEA, States and regional organizations is increasingly important to ensure effective accountancy and control of nuclear material in peaceful uses. The IAEA, SAGSI2 and institutions such INMM3 and ESARDA4 have recognized the relevance and the evolving role that SSAC5 and regional organizations play to this aim. In this context, it is important to take steps to ensure the effectiveness of the system and the optimal level of relationship between these organizations so as to maximize the benefits for each party, particularly in those cases where well developed systems exist. Moreover, expansion of nuclear energy requires concerted efforts towards building competence in safeguards in all relevant States. This is also important with respect to other aspects of nonproliferation. In this scenario there is agreement on the need to have effective state organizations that fulfill international safeguards and other security obligations. However, the roles and duties of SSAC and the possible scope of cooperation between the IAEA and SSAC are still under evolution. This paper discusses possible ways and means to build competence in safeguards and how the international community could be more proactive in establishing a framework including the various dimensions of the cooperation in safeguards and other security matters between all parties concerned. The establishment of a forum and a network of interested parties under the auspice of interested organizations could be one mechanism to exchange best practices and experiences. (authors)

Cost Accounting System for fusion studies

International Nuclear Information System (INIS)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program

Cost Accounting System for fusion studies

Energy Technology Data Exchange (ETDEWEB)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

Ready to Assemble: Grading State Higher Education Accountability Systems

Science.gov (United States)

Aldeman, Chad; Carey, Kevin

2009-01-01

States need strong higher education systems, now more than ever. In the tumultuous, highly competitive 21st century economy, citizens and workers need knowledge, skills, and credentials in order to prosper. Yet many colleges and universities are falling short. To give all students the best possible postsecondary education, states must create…

Broadening GHG accounting with LCA: application to a waste management business unit.

Science.gov (United States)

Fallaha, Sophie; Martineau, Geneviève; Bécaert, Valérie; Margni, Manuele; Deschênes, Louise; Samson, Réjean; Aoustin, Emmanuelle

2009-11-01

In an effort to obtain the most accurate climate change impact assessment, greenhouse gas (GHG) accounting is evolving to include life-cycle thinking. This study (1) identifies similarities and key differences between GHG accounting and life-cycle assessment (LCA), (2) compares them on a consistent basis through a case study on a waste management business unit. First, GHG accounting is performed. According to the GHG Protocol, annual emissions are categorized into three scopes: direct GHG emissions (scope 1), indirect emissions related to electricity, heat and steam production (scope 2) and other indirect emissions (scope 3). The LCA is then structured into a comparable framework: each LCA process is disaggregated into these three scopes, the annual operating activities are assessed, and the environmental impacts are determined using the IMPACT2002+ method. By comparing these two approaches it is concluded that both LCA and GHG accounting provide similar climate change impact results as the same major GHG contributors are determined for scope 1 emissions. The emissions from scope 2 appear negligible whereas emissions from scope 3 cannot be neglected since they contribute to around 10% of the climate change impact of the waste management business unit. This statement is strengthened by the fact that scope 3 generates 75% of the resource use damage and 30% of the ecosystem quality damage categories. The study also shows that LCA can help in setting up the framework for a annual GHG accounting by determining the major climate change contributors.

The Problems in the teaching and learning of Accounting as a ...

African Journals Online (AJOL)

This study is designed to identify the problems facing the teaching and learning of Accounting as a vocational subject in secondary schools in Ondo State and to proffer solution. The study population was about 150 senior accounting teachers in those schools that registered students for accounting at the SSC Examination ...

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.

Growth of Accountable Care Organizations in California: Number, Characteristics, and State Regulation.

Science.gov (United States)

Fulton, Brent D; Pegany, Vishaal; Keolanui, Beth; Scheffler, Richard M

2015-08-01

Accountable care organizations (ACOs) result in physician organizations' and hospitals' receiving risk-based payments tied to costs, health care quality, and patient outcomes. This article (1) describes California ACOs within Medicare, the commercial market, and Medi-Cal and the safety net; (2) discusses how ACOs are regulated by the California Department of Managed Health Care and the California Department of Insurance; and (3) analyzes the increase of ACOs in California using data from Cattaneo and Stroud. While ACOs in California are well established within Medicare and the commercial market, they are still emerging within Medi-Cal and the safety net. Notwithstanding, the state has not enacted a law or issued a regulation specific to ACOs; they are regulated under existing statutes and regulations. From August 2012 to February 2014, the number of lives covered by ACOs increased from 514,100 to 915,285, representing 2.4 percent of California's population, including 10.6 percent of California's Medicare fee-for-service beneficiaries and 2.3 percent of California's commercially insured lives. By emphasizing health care quality and patient outcomes, ACOs have the potential to build and improve on California's delegated model. If recent trends continue, ACOs will have a greater influence on health care delivery and financial risk sharing in California. Copyright © 2015 by Duke University Press.

Constructive interference in steady-state/FIESTA-C clinical applications in neuroimaging

International Nuclear Information System (INIS)

Kulkami, Makarand

2011-01-01

Full text: High spatial resolution is one of the major problems in neuroimaging, par ticularly in cranial and spinal nerve imaging. Constructive interference in steady-state/fast imaging employing steady-state acquisition with phase cycling is a robust sequence in imaging the cranial and spinal nerve patholo gies. This pictorial review is a concise article about the applications of this sequence in neuroimaging with clinical examples.

DEVELOPMENT OF THE ACCOUNTING PROFESSION IN MARYLAND (ABSTRACT

Directory of Open Access Journals (Sweden)

Jerome DeRidder

1999-01-01

Full Text Available Double entry bookkeeping began in fifteenth century Italy. It developed into a fully integrated accounting system in England during the Industrial Revolution. The English system was transferred to America in the early 1880’s by accountants who were sent to America to represent investors in England.The first professional accounting society began in New York in 1886 as the American Association of Public Accountants. It established the requirement for the first Certified Public Accounting Examination (CPA in 1896 .Maryland established the accounting profession with the certification requirement in 1901. Max Tecichman was the first person to pass the CPA exam in Maryland.Max Tecichman is considered the founder of the accounting profession in Maryland. He founded the Association of Public Accountants and was its first president. Since then, the profession in Maryland has expanded rapidly in response to the needs of business. By 1998 it had over 10,000 members to serve the needs of commerce and society within the state and encompassed areas such as tax, ethics, education and public service.

Annual report and accounts 1992

International Nuclear Information System (INIS)

1992-01-01

Amersham International, the health science company presents here its Annual Report and accounts for the year 1991 to 1992. Concentrating on developments in life science research, nuclear healthcare and industrial quality and safety assurance, Amersham International has undergone major restructuring this year in order to focus its scientific, financial and managerial resources on the application of radioactivity to detection and measurement. (UK)

Accounting Students' Reflections on a Regional Internship Program

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Bonnie Cord

2010-09-01

Full Text Available The opportunity to gain professional industry experience for accounting students while undertaking theirundergraduate degree provides them with both a competitive edge in the marketplace and an opportunity toexperience the activities undertaken in their chosen profession. Structured experiential learning programsprovide students with the practical opportunity to apply their knowledge in an industry context and also toreflect on their personal learning journey. This paper explores the learning contribution of students’reflection-based assessments in an innovative and flexible internship program based on an e-learningframework. Through a preliminary investigation, it has been identified that after undertaking this internshipprogram, accounting students from an Australian regional university have advanced their learning pertainingto workplace preparedness, understanding and application of accounting principles, generic skillenhancement, and consolidation of accounting as their chosen professional career. The paper suggests that aninternship program such as the one examined contributes to the professional accountancy bodies’ andcommunity’s expectations of accounting graduates possessing key cognitive and behavioural skills.

Performance Accountability and the Community College: Using Institutional Performance to Determine Faculty Salaries

Science.gov (United States)

Smith, Douglas A.; Tran, Henry

2016-01-01

Performance accountability systems are increasingly utilized by state legislatures to hold community colleges more accountable for student outcomes and responsible spending through the linking of state funding to specific outputs. Through these actions, it is reasonable expect an emphasis on institutional performance to permeate into a community…

FINANCIAL OUTCOME BETWEEN ACCOUNTING AND FISCALITY

Directory of Open Access Journals (Sweden)

Florentina Moisescu

2015-05-01

Full Text Available The tax result does not reflect the real financial performance of a company but rather shows a result of taxation which is to determine the size of tax for a company. Therefore, in Romanian accounting there are a lot of different ways which are used to obtain an `embellished` accounting result due to a large variety of accounting policies and methods which allows the company to choose the desired outcome. In our county, the main goal of an enterprise seems to be either the decrease of the financial result in order to avoid payment of a bigger tax to the state tax authority or the postponement of it, while companies from other countries want a financial result as big as possible so that they can attract investors.

Preliminary field evaluation of solid state cameras for security applications

International Nuclear Information System (INIS)

Murray, D.W.

1987-01-01

Recent developments in solid state imager technology have resulted in a series of compact, lightweight, all-solid-state closed circuit television (CCTV) cameras. Although it is widely known that the various solid state cameras have less light sensitivity and lower resolution than their vacuum tube counterparts, the potential for having a much longer Mean Time Between Failure (MTBF) for the all-solid-state cameras is generating considerable interest within the security community. Questions have been raised as to whether the newest and best of the solid state cameras are a viable alternative to the high maintenance vacuum tube cameras in exterior security applications. To help answer these questions, a series of tests were performed by Sandia National Laboratories at various test sites and under several lighting conditions. The results of these tests as well as a description of the test equipment, test sites, and procedures are presented in this report

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

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

6 CFR 5.27 - Requests for an accounting of record disclosures.

Science.gov (United States)

2010-01-01

... 6 Domestic Security 1 2010-01-01 2010-01-01 false Requests for an accounting of record disclosures... DISCLOSURE OF RECORDS AND INFORMATION Privacy Act § 5.27 Requests for an accounting of record disclosures. (a) How made and addressed. Except where accountings of disclosures are not required to be kept (as stated...

Computer programs as accounting object

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I.V. Perviy

2015-03-01

Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

Nuclear Material Accounting and Reporting Software for India

International Nuclear Information System (INIS)

Sankaran Nair, P.; Gangotra, S.; Chebolu, S.V.; Karanam, R.

2015-01-01

India has an item specific Safeguards Agreement, INFCIRC/754 with the IAEA and a nuclear material accounting system which generates the monthly reports for the Agency promptly. Subsequent to entry into force of subsidiary arrangements to INFCIRC/754 and as a part of implementation of new reporting Structure, India is developing new software to cater to its NUMAC reporting requirement. This paper gives the details of the software wherein the requirement of reporting for each of its facility to the Nuclear Controls & Planning Wing (NCPW) and the State level report to IAEA. The software is being developed on Linux (Ubuntu) OS, Mysql database and PHP. All the components are based on open source software and is developed as a two module system. The first module is for facility and the second one is for State level reports. The application has multi-level security for both the modules. Additionally, the facility level module is hardware interlocked. The facility reporter module generates a pdf file for the facility authority to sign, authenticate and hard copy filing. It can generate another xml file with an encryption, which can be sent to the State authority. In the State level module, the State authority generates reports for the Agency from xml file so received (after decryption and verification with the facility after receiving the signed hard copy) and also appends to its national database with all the information. The National database has all the information whereas the facility database has local information. The State module, in turn generates a pdf file, authenticate the same with signature of the authorized signatory (either in hardcopy form or in electronic form with PGP encryption as required by IAEA) and sends the same to the Agency. All the necessary security precautions to protect the entire NUMAC and safeguards information. (author)

The Accounting Policy of Enterprise and its Contents in the Practical Aspect of Application

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Malikov Volodymyr V.

2017-05-01

Full Text Available The accounting policy of enterprise and the manner of its formation is a rather complex process, which should not only involve the selection of several accounting options but also act within the framework of existing legislation. The accounting policy of enterprise is the backbone of any activity of an economic entity, as it establishes an accounting procedure based on a comprehensive analysis of the possible options. The article is aimed at developing the contents of accounting policy, which will provide for creating a workable document, using experience of leading scientists. Since the accounting policy of enterprise is primarily intended to provide true and full coverage of the activity of economic entity, which is implemented in practice through preparation of financial reporting, it would be appropriate to generate its contents in terms of the reporting sections. That is, in a general way, the issues to be reflected in the accounting policy of enterprise should have a separate structure for each item of financial reporting: for the constituent assets, the capital and liabilities; the estimate on the balance sheet date; the estimate on decrease; the estimate on revenues and costs.

Public accounting and its challenges: the case of Hungary

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JOZSEF SIMON

2013-09-01

Full Text Available In a democratic state, citizens expect that those currently in power be obliged to justify the way they spend and manage public funds. The enforcement of accountability has several preconditions. At the same time, the accounting system constitutes one part of the public sector’s information system. Thus, studying the information system in a systematic manner is important. The information system must meet diverse needs. The present paper aims at showing those requirements. When considered in a comparative perspective, different public accountancy systems implemented internationally show different forms. Every country can decide in which area and how the cash-flow approach and accrual based accounting can be used. The purpose of this paper is to verify whether and how could the usage of accrual based accounting influence the public accounting methods and the functions of public accountancy.

Application Framework Of Integrated Energy Resources Planning Considering Full Environmental Accounting

Energy Technology Data Exchange (ETDEWEB)

Kanayama, Paulo Helio; Morales Udaeta, Miguel Edgar; Ribeiro Galvao, Luis Claudio; Baesso Grimoni, Jose Aquiles

2010-09-15

This paper describes the full environmental accounting being used in RAA (Administrative Region of Aracatuba), an area composed of 43 municipalities in Sao Paulo, Brazil. The full environment accounting shows the vulnerabilities and advantages in the region that can be used as a tool for public awareness and involvement in decision making to choose the most appropriate energy resources of the region. It is characterized by four main environmental categories: aerial, aquatic, land and anthropogenic mediums, each to be used as a tool for decision making in energy planning, specifically with the methodology of PIR - Integrated Energy Resources Planning.

31 CFR 575.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 575.503 Section 575.503 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. (a) Any payment of funds or... States, to a blocked account in a U.S. financial institution located in the United States in the name of...

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.