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.

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Science.gov (United States)

2010-10-01

... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

Generalized hypergeometric coherent states

International Nuclear Information System (INIS)

Appl, Thomas; Schiller, Diethard H

2004-01-01

We introduce a large class of holomorphic quantum states by choosing their normalization functions to be given by generalized hypergeometric functions. We call them generalized hypergeometric states in general, and generalized hypergeometric coherent states in particular, if they allow a resolution of unity. Depending on the domain of convergence of the generalized hypergeometric functions, we distinguish generalized hypergeometric states on the plane, the open unit disc and the unit circle. All states are eigenstates of suitably defined lowering operators. We then study their photon number statistics and phase properties as revealed by the Husimi and Pegg-Barnett phase distributions. On the basis of the generalized hypergeometric coherent states we introduce new analytic representations of arbitrary quantum states in Bargmann and Hardy spaces as well as generalized hypergeometric Husimi distributions and corresponding phase distributions

Simple configuration in the capture state and the general picture of nuclear state complications

International Nuclear Information System (INIS)

Soloviev, V.G.

1974-01-01

Main concepts of a model for describing fragmentation, based on taking into account the interaction between quasiparticles and phonons are presented. Results on fragmentation of one-quasiparticle states calculations are given. General concepts of an approach based on operator form of wave function of high-excitation state are presented, and contribution of individual simple configurations to wave functions of neutron resonances is evaluated. The cases, for which the valent neutron model can be used, are shown. The structure of compound-states is discussed

31 CFR 208.6 - General account requirements.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false General account requirements. 208.6 Section 208.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...

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…

A general approach to welfare measurement through national income accounting

OpenAIRE

Asheim, Geir B.; Buchholz, Wolfgang

2002-01-01

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

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

Science.gov (United States)

Wixom, Micah Ann

2014-01-01

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

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.

Main requirements and criteria for State nuclear material control and accounting

International Nuclear Information System (INIS)

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

1999-01-01

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

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...

20 CFR 404.1694 - Final accounting by the State.

Science.gov (United States)

2010-04-01

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

20 CFR 416.1094 - Final accounting by the State.

Science.gov (United States)

2010-04-01

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

18 CFR 367.9200 - Account 920, Administrative and general salaries.

Science.gov (United States)

2010-04-01

..., Administrative and general salaries. 367.9200 Section 367.9200 Conservation of Power and Water Resources FEDERAL... and general salaries. (a) This account must include salaries, wages, bonuses and other consideration... detailed records subdividing salaries and wages by departments or other functional organization units. ...

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

OpenAIRE

Mamić-Sačer, Ivana

2015-01-01

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

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

26 CFR 1.168(i)-1 - General asset accounts.

Science.gov (United States)

2010-04-01

... residual) is a multiple category asset (as defined in § 1.861-9T(g)(3)(ii)), and the income yield from the... for Salt Lake City, Utah facility”) that identify the assets included in each general asset account...

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…

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

International Nuclear Information System (INIS)

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

1982-01-01

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

FISCAL YEAR 2003 BUDGET REQUEST. U.S. General Accounting Office

National Research Council Canada - National Science Library

2002-01-01

.... General Accounting Office (GAO) to report on GAO's fiscal year 2001 performance and results, current challenges and future plans, and budget request for fiscal year 2003 to support the Congress and serve the American public...

Relevansi dan Interpretatif Laporan Keuangan Berdasarkan Metode General Price Level Accounting

Directory of Open Access Journals (Sweden)

David Sukardi Kodrat

2015-12-01

Full Text Available The recent economic matters of Indonesia is sign of inflation. Inflation is a rise in the general level prices over time of a specific set of goods and services. In Indonesia, inflation rate is reported  based on  Consumer Price Index until 2007 always more than 5 percent unless in 1985 as 4.3 percent. The latest five year from 2003 to 2007 are 6.8%, 6.06%, 10.4%, 14,8% and 6.4%. It showed that a rise in the prices of a goods and services are influenced directly to change of purchasing power and production cost or the factors of production. Although the inflation is under two digits, inflation only above five percent is too high if its compare to gross national product. Generally, Financial Statements are arranged based on Historical Cost Accounting (HCA. By using this method, financial statements are arranged by using the price of transaction arise. As tool of measure or exchange in economy is used a monetary unit. Inflation is caused a monetary unit to be not stable. Financial statement is arranged based on Historical Cost Accounting not reflecting a change of purchasing power. Financial statement that reflect a change of purchasing power is General Price Level Accounting. This research uses case and field study by using purposive sampling. Analysis are using the number of dollar (NOD attribute and the command over good (COG attribute. NOD attribute is used to test that financial statements are interpretative and COG attribute is used to test that financial statements are relevance. The result of NOD attribute shows from 27 item, there are 92,59 percent is interpretative and the result of COG attribute, there are 74,07 percent is relevance. It means that financial statement is arranged by using General Price Level Accounting more interpretative and relevance than financial statement that arranged by using Historical Cost Accounting.

PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

Directory of Open Access Journals (Sweden)

K. Zuk

2014-01-01

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

77 FR 12837 - Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant...

Science.gov (United States)

2012-03-02

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use AGENCY: Federal Accounting... Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use. The...

Controlled Remote State Preparation via General Pure Three-Qubit State

Directory of Open Access Journals (Sweden)

Yuebo Zha

2015-07-01

Full Text Available The protocols for controlled remote state preparation of a single qubit and a general two-qubit state are presented in this paper. The general pure three-qubit states are chosen as shared quantum channel, which are not Local operations and classical communication (LOCC equivalent to the mostly used GHz state. This is the first time that general pure three-qubit states have been introduced to complete remote state preparation. The probability of successful preparation is presented. Moreover, in some special cases, the successful probability could reach a unit value.

Counter-Terrorism, Technology and Transparency: Reconsidering State Accountability

Directory of Open Access Journals (Sweden)

Quirine Eijkman

2012-02-01

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

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 Accounting for Local and State School Systems, 1990.

Science.gov (United States)

Fowler, William J., Jr.

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

Generalized seniority states with definite isospin

International Nuclear Information System (INIS)

Talmi, Igal.

2001-01-01

Generalized seniority gives good description of the lowest states of semimagic nuclei. Recently, a very large fraction of eigenstates obtained with random two-nucleon matrix elements were shown to have the structure prescribed by generalized seniority, also for lower values of isospin. To study such states, this concept is generalized to states of nuclei with valence protons and neutrons in the same major shell. States of generalized seniority are defined and constructed. Conditions are derived on charge-independent shell-model Hamiltonians which have such states as eigenstates. From these conditions follow directly the corresponding eigenvalues. Even without an underlying group structure, these eigenvalues have the same form as in the case of protons and neutrons in the same j-orbit

Historical Cost Dan General Price Level Accounting: Analisis Relevansi Indikator Keuangan

OpenAIRE

-, Meythi; Teresa, Sheffie

2012-01-01

In conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetary unit) are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understa...

Concurrence classes for general pure multipartite states

International Nuclear Information System (INIS)

Heydari, Hoshang

2005-01-01

We propose concurrence classes for general pure multipartite states based on an orthogonal complement of a positive operator-valued measure on quantum phase. In particular, we construct W m class, GHZ m , and GHZ m-1 class concurrences for general pure m-partite states. We give explicit expressions for W 3 and GHZ 3 class concurrences for general pure three-partite states and for W 4 , GHZ 4 and GHZ 3 class concurrences for general pure four-partite states

26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Table of contents for the general asset account... and Corporations § 1.168(i)-0 Table of contents for the general asset account rules. This section...) Irrevocable election. (2) Time for making election. (3) Manner of making election. (l) Effective date. (1) In...

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…

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

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.

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

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

Analysis of General Accounting Office Bid Protest Decisions on A-76 Studies

National Research Council Canada - National Science Library

Russial, Paul

2003-01-01

.... Historically, industry has successfully protested a high percentage of A-76 procurements. This thesis examines General Accounting Office A-76 bid protest decisions issued between 5 February 1996 and 23 December 2002...

Delphi General Ledger -

Data.gov (United States)

Department of Transportation — Delphi general ledger contains the following data elements, but is not limited to the United States Standard General Ledger (USSGL) chart of accounts, stores actual,...

New classes of nonlinear vector coherent states of generalized spin-orbit Hamiltonians

International Nuclear Information System (INIS)

Geloun, Joseph Ben; Norbert Hounkonnou, Mahouton

2009-01-01

This paper deals with an extension of our previous work (Ben Geloun and Hounkonnou 2007 J. Phys. A: Math. Theor. 40 F817) by considering an alternative construction of canonical and deformed vector coherent states (VCSs) of the Gazeau-Klauder type associated with generalized spin-orbit Hamiltonians. We define an annihilation operator which takes into account the finite-dimensional space of states induced by the k-photon transition processes of the two-level atom interacting with the single-mode radiation field. The class of nonlinear VCSs (NVCSs) corresponding to the action of the annihilation operator is deduced and expressed in terms of generalized displacement operators. Various NVCSs including their 'dual' counterparts are also discussed. Also, by using the Hilbert space structure, a new family of NVCSs parametrized by unit vectors of the S 3 sphere has been identified without making use of the annihilation operator.

Simple configurations in the capture state and the general picture of nuclear state complications

International Nuclear Information System (INIS)

Soloviev, V.G.

1975-01-01

It is asserted that the effective nuclear forces and the methods of solving the many-body problem may serve as a basis for describing states of low, intermediate and high excitation energy. It is indicated that it is important to study nuclear structure complications with increasing excitation energy and fragmentation of single particle and many-particle states. The foundations of the model for describing fragmentation which is based on the account of the quadiparticle-phonon interaction are presented. The results of calculations of fragmentation for the (631)(spin down),(620)(spin up), (640)(spin up) and (600)(spin up) one-quasiparticle states in 239 U are given. It is shown that the state strength is distributed over a wide energy interval, the distribution maximum is shifted down with respect to the single-particle energy. The degree of fragmentation is shown to depend strongly on the position of the single-particle level with respect to the Fermi level. A modified version of the model is given for treating highly excited states of the type of giant resonances and for studying their influence on the structure of states of intermediate excitation energy. The general assumptions of the approach based on the operator form of the wave function of highly excited states are presented, and the contribution of individual simple configurations to the neutron resonance wave functions is estimated. It is shown in which case the valence neutron can be employed. The compound-state structure is discussed. (Auth.)

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

Squeezed states of the generalized minimum uncertainty state for the Caldirola-Kanai Hamiltonian

International Nuclear Information System (INIS)

Kim, Sang Pyo

2003-01-01

We show that the ground state of the well-known pseudo-stationary states for the Caldirola-Kanai Hamiltonian is a generalized minimum uncertainty state, which has the minimum allowed uncertainty ΔqΔp = ℎσ 0 /2, where σ 0 (≥1) is a constant depending on the damping factor and natural frequency. The most general symmetric Gaussian states are obtained as the one-parameter squeezed states of the pseudo-stationary ground state. It is further shown that the coherent states of the pseudo-stationary ground state constitute another class of the generalized minimum uncertainty states

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...

Optimal state estimation theory applied to safeguards accounting

International Nuclear Information System (INIS)

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

1977-01-01

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

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…

General practitioners' tacit and stated policies in the prescription of lipid lowering agents.

Science.gov (United States)

Evans, J S; Harries, C; Dennis, I; Dean, J

1995-01-01

BACKGROUND. Research into general practitioners' prescribing behaviour with regard to lipid lowering agents has relied on survey methods which presume that doctors have insight into their prescribing behaviour and can describe it accurately. AIM. This study set out to measure the tacit policies used by general practitioners in prescribing lipid lowering agents and to compare these with their stated policies. METHOD. Effects of 13 separate cues on decisions to prescribe were examined. The cues included cholesterol levels and a number of associated risk factors for coronary heart disease. Doctors rated 130 imaginary cases presented by a computer. Thirty five general practitioners in the Plymouth area participated in the study. Their ages ranged from 31 to 55 years and all but four were men. The raw data in each case was a rating of the likelihood that the doctor would prescribe for the patient described. These were converted into statistical weightings by use of multiple linear regression. The pattern of (standardized) weights constituted the tacit policy for each doctor. Stated policies were measured in a subsequent interview by asking doctors to rate the influence of each cue. RESULTS. Both tacit and stated policies diverged widely between different doctors. Most doctors overestimated the number of cues that had actually influenced their decisions, and many believed that they had taken into account associated factors for coronary heart disease when they had not. On lifestyle related risks doctors were generally less likely to treat overweight people and most stated this as their policy. Most were also less likely to treat smokers but some had the opposite policy. Those less likely to treat smokers were also less likely to treat obese patients. There was also considerable variation in the extent to which the doctors took account of the attitude of the patient to receiving treatment. CONCLUSION. Doctors' policies are highly variable and particularly inconsistent in

Taxation of United States general aviation

Science.gov (United States)

Sobieralski, Joseph Bernard

General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation emits over half the lead emissions in the United States or over 630 tons in 2005. The other significant negative externality attributed to general aviation usage is aircraft accidents. General aviation accidents have caused over 8000 fatalities over the period 1994-2006. A recent Federal Aviation Administration proposed increase in the aviation gasoline tax from 19.4 to 70.1 cents per gallon has renewed interest in better understanding the implications of such a tax increase as well as the possible optimal rate of taxation. Few studies have examined aviation fuel elasticities and all have failed to study general aviation fuel elasticities. Chapter one fills that gap and examines the elasticity of aviation gasoline consumption in United States general aviation. Utilizing aggregate time series and dynamic panel data, the price and income elasticities of demand are estimated. The price elasticity of demand for aviation gasoline is estimated to range from -0.093 to -0.185 in the short-run and from -0.132 to -0.303 in the long-run. These results prove to be similar in magnitude to automobile gasoline elasticities and therefore tax policies could more closely mirror those of automobile tax policies. The second chapter examines the costs associated with general aviation accidents. Given the large number of general aviation operations as well as the large number of fatalities and

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…

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

Directory of Open Access Journals (Sweden)

Antonio Gonçalves Oliveira

2013-03-01

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

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)

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…

The Determinants of State Spending on Higher Education: How Capital Project Funding Differs from General Fund Appropriations

Science.gov (United States)

Ness, Erik C.; Tandberg, David A.

2013-01-01

Our fixed-effects panel data analysis of state spending on higher education fills a near void of studies examining capital expenditures on higher education. In our study, we found that political characteristics (e.g., interest group activity, organizational structure, and formal powers) largely account for differences between general fund and…

Generalized formula for electron emission taking account of the polaron effect

Science.gov (United States)

Barengolts, Yu A.; Beril, S. I.; Barengolts, S. A.

2018-01-01

A generalized formula is derived for the electron emission current as a function of temperature, field, and electron work function in a metal-dielectric system that takes account of the quantum nature of the image forces. In deriving the formula, the Fermi-Dirac distribution for electrons in a metal and the quantum potential of the image obtained in the context of electron polaron theory are used.

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

Directory of Open Access Journals (Sweden)

Tanja Lakovic

2013-07-01

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

Generalized flux states of the t-J model

International Nuclear Information System (INIS)

Nori, F.; Abrahams, E.; Zimanyi, G.T.

1990-01-01

We investigate certain generalized flux phases arising in a mean-field approach to the t-J model. First, we establish that the energy of noninteracting electrons moving in a uniform magnetic field has an absolute minimum as a function of the flux at exactly one flux quantum per particle. Using this result, we show that if the hard-core nature of the hole bosons is taken into account, then the slave-boson mean-field approximation for the t-J Hamiltonian allows for a solution where both the spinons and the holons experience an average flux of one flux quantum per particle. This enables them to achieve the lowest possible energy within the manifold of spatially uniform flux states. In the case of the continuum model, this is possible only for certain fractional fillings and we speculate that the system may react to this frustration effect by phase separation

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

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...

Generalized Choi states and 2-distillability of quantum states

Science.gov (United States)

Chen, Lin; Tang, Wai-Shing; Yang, Yu

2018-05-01

We investigate the distillability of bipartite quantum states in terms of positive and completely positive maps. We construct the so-called generalized Choi states and show that it is distillable when it has negative partial transpose. We convert the distillability problem of 2-copy n× n Werner states into the determination of the positivity of an Hermitian matrix. We obtain several sufficient conditions by which the positivity holds. Further, we investigate the case n=3 by the classification of 2× 3× 3 pure states.

Display of the information model accounting system

Directory of Open Access Journals (Sweden)

Matija Varga

2011-12-01

Full Text Available This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.

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...

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

Institute of Scientific and Technical Information of China (English)

Zhan You-Bang

2007-01-01

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

Analytic coherent states for generalized potentials

International Nuclear Information System (INIS)

Nieto, M.M.; Simmons, L.M. Jr.

1978-01-01

A prescription is given for finding coherent states in generalized potentials. By coherent states is meant states which in time follow the motion that a classical particle would. This prescription is based upon finding those natural classical variables which vary as the sine and the cosine of the classical ω/sub c/t. As an example, the symmetric Rosen--Morse potential is discussed in detail

Unanswered Questions on Educating Handicapped Children in Local Public Schools. Report to the Congress by the Comptroller General of the United States.

Science.gov (United States)

Comptroller General of the U.S., Washington, DC.

The report by the General Accounting Office examines the status of education for handicapped children in 10 states. P.L. 94-142, the Education for All Handicapped Children Act, is reviewed briefly, and the states' compliance with the following aspects was assessed: eligibility criteria, individualized educational programs, and provision of a free…

Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-12-01

On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordance with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.

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

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...

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

Sexual Harassment and Government Accountants: Anecdotal Evidence from the Profession.

Science.gov (United States)

Stanko, Brian; Miller, Gerald J.

1996-01-01

Female accountants (330 of 650) in local, state, or federal agencies responded to general attitude statements and added narrative comments indicating that sexual harassment is a serious problem in the government accounting workplace. Many feel that their agencies have not addressed the issue adequately. (SK)

The electronic patient record as a meaningful audit tool - Accountability and autonomy in general practitioner work

DEFF Research Database (Denmark)

Winthereik, Brit Ross; van der Ploeg, I.; Berg, Marc

2007-01-01

Health authorities increasingly request that general practitioners (GPs) use information and communication technologies such as electronic patient records (EPR) for accountability purposes. This article deals with the use of EPRs among general practitioners in Britain. It examines two ways in which...... makes them active in finding ways that turn the EPR into a meaningful tool for them, that is, a tool that helps them provide what they see as good care. The article's main contribution is to show how accountability and autonomy are coproduced; less professional autonomy does not follow from more...... GPs use the EPR for accountability purposes. One way is to generate audit reports on the basis of the information that has been entered into the record. The other is to let the computer intervene in the clinical process through prompts. The article argues that GPs' ambivalence toward using the EPR...

29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

Science.gov (United States)

2010-07-01

... individual and group life, health, disability, and annuity contracts. Experience rated general account... any such assets are plan assets) with the care, skill, prudence and diligence under the circumstances...

Entanglement of Generalized Two-Mode Binomial States and Teleportation

International Nuclear Information System (INIS)

Wang Dongmei; Yu Youhong

2009-01-01

The entanglement of the generalized two-mode binomial states in the phase damping channel is studied by making use of the relative entropy of the entanglement. It is shown that the factors of q and p play the crucial roles in control the relative entropy of the entanglement. Furthermore, we propose a scheme of teleporting an unknown state via the generalized two-mode binomial states, and calculate the mean fidelity of the scheme. (general)

Detection of generalized synchronization using echo state networks

Science.gov (United States)

Ibáñez-Soria, D.; Garcia-Ojalvo, J.; Soria-Frisch, A.; Ruffini, G.

2018-03-01

Generalized synchronization between coupled dynamical systems is a phenomenon of relevance in applications that range from secure communications to physiological modelling. Here, we test the capabilities of reservoir computing and, in particular, echo state networks for the detection of generalized synchronization. A nonlinear dynamical system consisting of two coupled Rössler chaotic attractors is used to generate temporal series consisting of time-locked generalized synchronized sequences interleaved with unsynchronized ones. Correctly tuned, echo state networks are able to efficiently discriminate between unsynchronized and synchronized sequences even in the presence of relatively high levels of noise. Compared to other state-of-the-art techniques of synchronization detection, the online capabilities of the proposed Echo State Network based methodology make it a promising choice for real-time applications aiming to monitor dynamical synchronization changes in continuous signals.

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.

Assimilation of tourism satellite accounts and applied general equilibrium models to inform tourism policy analysis

OpenAIRE

Rossouw, Riaan; Saayman, Melville

2011-01-01

Historically, tourism policy analysis in South Africa has posed challenges to accurate measurement. The primary reason for this is that tourism is not designated as an 'industry' in standard economic accounts. This paper therefore demonstrates the relevance and need for applied general equilibrium (AGE) models to be completed and extended through an integration with tourism satellite accounts (TSAs) as a tool for policy makers (especially tourism policy makers) in South Africa. The paper sets...

Section 3. General issues in management : Heuristics or experience-based techniques for making accounting judgments and learning

OpenAIRE

Schiller, Stefan

2013-01-01

The purpose of this paper is to further the development of initial accounting for internally generated intangible assets, relevant to both academics and practitioners, examining what happens when accountants are given principles-based discretion. This paper draws on existing insights into heuristics or experience-based techniques for making accounting judgments. Knowledge about judgment under uncertainty, and the general framework offered by the heuristics and biases program in particular, fo...

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.

Contextual generalized trust and immunization against the 2009 A(H1N1 pandemic in the American states: A multilevel approach

Directory of Open Access Journals (Sweden)

Björn Rönnerstrand

2016-12-01

Full Text Available The aim of the study was to investigate the association between contextual generalized trust and individual-level 2009 A(H1N1 pandemic immunization acceptance. A second aim was to investigate whether knowledge about the A(H1N1 pandemic mediated the association between contextual generalized trust and A(H1N1 immunization acceptance. Data from the National 2009 H1N1 Flu Survey was used. To capture contextual generalized trust, data comes from an aggregation of surveys measuring generalized trust in the American states. To investigate the association between contextual generalized trust and immunization acceptance, while taking potential individual-level confounders into account, multilevel logistic regression was used. The investigation showed contextual generalized trust to be significantly associated with immunization acceptance. However, controlling for knowledge about the A(H1N1 pandemic did not substantially affect the association between contextual generalized trust and immunization acceptance. In conclusion, contextual state-level generalized trust was associated with A(H1N1 immunization, but knowledge about A(H1N1 was not mediating this association. Keywords: Generalized trust, Social capital, Immunization, A(H1N1 pandemic, American states

Generalized synchronization between chimera states

Science.gov (United States)

Andrzejak, Ralph G.; Ruzzene, Giulia; Malvestio, Irene

2017-05-01

Networks of coupled oscillators in chimera states are characterized by an intriguing interplay of synchronous and asynchronous motion. While chimera states were initially discovered in mathematical model systems, there is growing experimental and conceptual evidence that they manifest themselves also in natural and man-made networks. In real-world systems, however, synchronization and desynchronization are not only important within individual networks but also across different interacting networks. It is therefore essential to investigate if chimera states can be synchronized across networks. To address this open problem, we use the classical setting of ring networks of non-locally coupled identical phase oscillators. We apply diffusive drive-response couplings between pairs of such networks that individually show chimera states when there is no coupling between them. The drive and response networks are either identical or they differ by a variable mismatch in their phase lag parameters. In both cases, already for weak couplings, the coherent domain of the response network aligns its position to the one of the driver networks. For identical networks, a sufficiently strong coupling leads to identical synchronization between the drive and response. For non-identical networks, we use the auxiliary system approach to demonstrate that generalized synchronization is established instead. In this case, the response network continues to show a chimera dynamics which however remains distinct from the one of the driver. Hence, segregated synchronized and desynchronized domains in individual networks congregate in generalized synchronization across networks.

A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability

Directory of Open Access Journals (Sweden)

Ogochukwu Nzewi

2014-03-01

Full Text Available Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996. In this regard, the Auditor-General of South Africa (AGSA as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literature review. The article gives some background on the establishment and rationale of Supreme Audit Institutions (SAI. It explores some policy framework that informs public finance management in the Republic of South Africa, establishing the role of the AGSA within this purview. Based on the data gathered through literature review, the key challenges facing the office of the Auditor-General are discussed. Finally, possible solutions are recommended to the challenges that were identified.

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.

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....

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…

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....

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.

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

Directory of Open Access Journals (Sweden)

Iryna Maksymenko

2017-12-01

Full Text Available The growth of the constructive role of public financial control in management is a logical consequence of the modernization of the established system of state financial control and necessitates an update of the ideology and paradigmatic principles of state financial control. A retrospective review of the theoretical and practical aspects of the methodology and organization in the state financial control of Ukraine suggests that in the scientific environment these issues are studied extensively. 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 Ukraine’s integration into the world economic system remains unresolved for the time being and is still the subject of lively discussions. The subject of the study is theoretical and methodological principles and methods for the implementation of state financial control, as well as the results of the activities of the State Audit Office of Ukraine for 2017. The purpose of the study is to substantiate the theoretical positions of the system of state financial control in Ukraine, to analyse the activity of the State Audit Service of Ukraine for 2017, and to suggest ways to improve it. To achieve the research goal, the following questions are addressed and solved: the analysis of the activity of the State Audit Service of Ukraine was carried out, based on the results of which the financial impropriety and state of its elimination for 2017 were described; the analysis revealed an increased attention to the organization of an effective system of financial control of budgetary institutions, the continuous improvement of mechanisms of management and control over budgetary funds. Method. To achieve the defined goal, a complex of general scientific and special methods was used: the method of system analysis and complex structures formalization; generalization and scientific abstraction

Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.

Science.gov (United States)

Stiverson, Clare L.

The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

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)

A multiconfigurational time-dependent Hartree-Fock method for excited electronic states. I. General formalism and application to open-shell states.

Science.gov (United States)

Miranda, R P; Fisher, A J; Stella, L; Horsfield, A P

2011-06-28

The solution of the time-dependent Schrödinger equation for systems of interacting electrons is generally a prohibitive task, for which approximate methods are necessary. Popular approaches, such as the time-dependent Hartree-Fock (TDHF) approximation and time-dependent density functional theory (TDDFT), are essentially single-configurational schemes. TDHF is by construction incapable of fully accounting for the excited character of the electronic states involved in many physical processes of interest; TDDFT, although exact in principle, is limited by the currently available exchange-correlation functionals. On the other hand, multiconfigurational methods, such as the multiconfigurational time-dependent Hartree-Fock (MCTDHF) approach, provide an accurate description of the excited states and can be systematically improved. However, the computational cost becomes prohibitive as the number of degrees of freedom increases, and thus, at present, the MCTDHF method is only practical for few-electron systems. In this work, we propose an alternative approach which effectively establishes a compromise between efficiency and accuracy, by retaining the smallest possible number of configurations that catches the essential features of the electronic wavefunction. Based on a time-dependent variational principle, we derive the MCTDHF working equation for a multiconfigurational expansion with fixed coefficients and specialise to the case of general open-shell states, which are relevant for many physical processes of interest.

Debt Collection: More Aggressive Action Needed To Collect Debts Owed by Health Professionals. United States General Accounting Office Report to the Honorable John R. Kasich, House of Representatives.

Science.gov (United States)

General Accounting Office, Washington, DC.

The General Accounting Office (GAO) reviewed and evaluated debt collection activities of five programs of the Health Resources and Services Administration (HRSA) that provide financial assistance to health professions students and medical facilities. The principal findings include: (1) HRSA changes have improved delinquency rates; however, large…

Generalized Grover's Algorithm for Multiple Phase Inversion States

Science.gov (United States)

Byrnes, Tim; Forster, Gary; Tessler, Louis

2018-02-01

Grover's algorithm is a quantum search algorithm that proceeds by repeated applications of the Grover operator and the Oracle until the state evolves to one of the target states. In the standard version of the algorithm, the Grover operator inverts the sign on only one state. Here we provide an exact solution to the problem of performing Grover's search where the Grover operator inverts the sign on N states. We show the underlying structure in terms of the eigenspectrum of the generalized Hamiltonian, and derive an appropriate initial state to perform the Grover evolution. This allows us to use the quantum phase estimation algorithm to solve the search problem in this generalized case, completely bypassing the Grover algorithm altogether. We obtain a time complexity of this case of √{D /Mα }, where D is the search space dimension, M is the number of target states, and α ≈1 , which is close to the optimal scaling.

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.

Generalized uncertainty relations and characteristic invariants for the multimode states

International Nuclear Information System (INIS)

Sudarshan, E.C.G.; Chiu, C.B.; Bhamathi, G.

1995-01-01

The close relationship between the zero-point energy, the uncertainty relation, coherent states, squeezed states, and correlated states for one mode is investigated. This group theoretic perspective of the problem enables the parametrization and identification of their multimode generalization. A simple and efficient method of determining the canonical structure of the generalized correlated states is presented. Implication of canonical commutation relations for correlations are not exhausted by the Heisenberg uncertainty relation, not even by the Schroedinger-Robertson uncertainty inequality, but there are relations in the multimode case that are the generalization of the Schroedinger-Robertson relation

Phase space structure of generalized Gaussian cat states

International Nuclear Information System (INIS)

Nicacio, Fernando; Maia, Raphael N.P.; Toscano, Fabricio; Vallejos, Raul O.

2010-01-01

We analyze generalized Gaussian cat states obtained by superposing arbitrary Gaussian states. The structure of the interference term of the Wigner function is always hyperbolic, surviving the action of a thermal reservoir. We also consider certain superpositions of mixed Gaussian states. An application to semiclassical dynamics is discussed.

NCHS - Births and General Fertility Rates: United States

Data.gov (United States)

U.S. Department of Health & Human Services — This dataset includes crude birth rates and general fertility rates in the United States since 1909. The number of states in the reporting area differ historically....

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

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

International Nuclear Information System (INIS)

Proco, G.; Nardi, J.

1999-01-01

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

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

Advancing public health obesity policy through state attorneys general.

Science.gov (United States)

Pomeranz, Jennifer L; Brownell, Kelly D

2011-03-01

Obesity in the United States exacts a heavy health and financial toll, requiring new approaches to address this public health crisis. State attorneys general have been underutilized in efforts to formulate and implement food and obesity policy solutions. Their authority lies at the intersection of law and public policy, creating unique opportunities unavailable to other officials and government entities. Attorneys general have a broad range of authority over matters specifically relevant to obesity and nutrition policy, including parens patriae (parent of the country) authority, protecting consumer interests, enacting and supporting rules and regulations, working together across states, engaging in consumer education, and drafting opinions and amicus briefs. Significant room exists for greater attorney general involvement in formulating and championing solutions to public health problems such as obesity.

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.

A concise account of techniques available for shipboard sea state estimation

DEFF Research Database (Denmark)

Nielsen, Ulrik Dam

2017-01-01

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

Detection of generalized synchronization using echo state networks

OpenAIRE

Ibáñez-Soria, D.; García Ojalvo, Jordi; Soria Frisch, Aureli; Ruffini, G.

2018-01-01

Generalized synchronization between coupled dynamical systems is a phenomenon of relevance in applications that range from secure communications to physiological modelling. Here, we test the capabilities of reservoir computing and, in particular, echo state networks for the detection of generalized synchronization. A nonlinear dynamical system consisting of two coupled Rössler chaotic attractors is used to generate temporal series consisting of time-locked generalized synchronized sequences i...

26 CFR 1.141-6 - Allocation and accounting rules.

Science.gov (United States)

2010-04-01

... 1.141-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds § 1.141-6.... Thus, allocations generally may be made using any reasonable, consistently applied accounting method...

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...

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

Science.gov (United States)

2012-01-03

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

Towards the convergence of accounting treatment for intangible assets

Directory of Open Access Journals (Sweden)

Yolanda Ramírez Córcoles

2010-10-01

Full Text Available 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 definition, recognition criteria, valuation, amortisation, impairment of value as well as its recovery and information to be provided in the Notes to the Financial Statements. The review of these accounting regulations shows that there is no homogeneous treatment, despite the great advance achieved on this subject, to obtain a higher level of convergence.

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

Solution of generalized control system equations at steady state

International Nuclear Information System (INIS)

Vilim, R.B.

1987-01-01

Although a number of reactor systems codes feature generalized control system models, none of the models offer a steady-state solution finder. Indeed, if a transient is to begin from steady-state conditions, the user must provide estimates for the control system initial conditions and run a null transient until the plant converges to steady state. Several such transients may have to be run before values for control system demand signals are found that produce the desired plant steady state. The intent of this paper is (a) to present the control system equations assumed in the SASSYS reactor systems code and to identify the appropriate set of initial conditions, (b) to describe the generalized block diagram approach used to represent these equations, and (c) to describe a solution method and algorithm for computing these initial conditions from the block diagram. The algorithm has been installed in the SASSYS code for use with the code's generalized control system model. The solution finder greatly enhances the effectiveness of the code and the efficiency of the user in running it

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

Generalization of the nuclear equation of state to nonequilibrium states

International Nuclear Information System (INIS)

Neise, L.W.

1990-10-01

In this thesis it was shown, how the thermodynamic terms can be generalized, so that they are also still applicable in nonequilibrium states. Thereby the method with a generalized grand canonical potential presented here is also applicable to two mutually steadily streaming through parts of nuclear matter. The momentum anisotropy is described by a parameter which enters the equation of state quite similarly as for instance the temperature. While now in a purely position-dependent microscopical interaction a momentum anisotropy only means an additional additive kinetic energy, momentum-dependent forces, as they play a role in nucleus-nucleus collisions, lead to complicated connections, which were analyzed in this thesis. An important advance of the procedure presented here is the relativistic formulation, which allows to study also large momentum anisotropies respectively large relative flow velocities. It could be shown that the formation of delta matter is forced by a momentum anisotropy. Especially interesting is the influence of a momentum anisotropy on the phase transition between hadronic matter and a quark-gluon plasma. (orig./HSI) [de

On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting

Institute of Scientific and Technical Information of China (English)

CAO Wei

2016-01-01

The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.

Coherent states of general time-dependent harmonic oscillator

Indian Academy of Sciences (India)

Abstract. By introducing an invariant operator, we obtain exact wave functions for a general time-dependent quadratic harmonic oscillator. The coherent states, both in x- and p-spaces, are calculated. We confirm that the uncertainty product in coherent state is always larger than Η/2 and is equal to the minimum of the ...

Computer programs as accounting object

Directory of Open Access Journals (Sweden)

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

Autoionizing states of atoms calculated using generalized sturmians

DEFF Research Database (Denmark)

Avery, James Emil; Avery, John Scales

2005-01-01

The generalized Sturmian method is applied to autoionizing states of atoms and ions. If the Goscinskian basis sets allow for a sufficient amount of angular correletion, the calculated energies of doubly-excited (autoionizing) states are found to agree well with the few available experimental...... energies. A large-Z approximation is discussed, and simple formulas are derived which are valid not only for autoionizing states, but for all states of an isoelectronic atomic series. Diagonalization of a small block of the interelectron repulsion matrix yields roots that can be used for a wide range of Z...

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.

Accounting for graduate medical education production of primary care physicians and general surgeons: timing of measurement matters.

Science.gov (United States)

Petterson, Stephen; Burke, Matthew; Phillips, Robert; Teevan, Bridget

2011-05-01

Legislation proposed in 2009 to expand GME set institutional primary care and general surgery production eligibility thresholds at 25% at entry into training. The authors measured institutions' production of primary care physicians and general surgeons on completion of first residency versus two to four years after graduation to inform debate and explore residency expansion and physician workforce implications. Production of primary care physicians and general surgeons was assessed by retrospective analysis of the 2009 American Medical Association Masterfile, which includes physicians' training institution, residency specialty, and year of completion for up to six training experiences. The authors measured production rates for each institution based on physicians completing their first residency during 2005-2007 in family or internal medicine, pediatrics, or general surgery. They then reassessed rates to account for those who completed additional training. They compared these rates with proposed expansion eligibility thresholds and current workforce needs. Of 116,004 physicians completing their first residency, 54,245 (46.8%) were in primary care and general surgery. Of 683 training institutions, 586 met the 25% threshold for expansion eligibility. At two to four years out, only 29,963 physicians (25.8%) remained in primary care or general surgery, and 135 institutions lost eligibility. A 35% threshold eliminated 314 institutions collectively training 93,774 residents (80.8%). Residency expansion thresholds that do not account for production at least two to four years after completion of first residency overestimate eligibility. The overall primary care production rate from GME will not sustain the current physician workforce composition. Copyright © by the Association of American medical Colleges.

Generalized anxiety disorder and online intelligence: A phenomenological account of why worrying is unhelpful

OpenAIRE

Meynen, Gerben

2011-01-01

Worrying is the central feature of generalized anxiety disorder (GAD). Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a helpful coping strategy, and the phenomenological account developed in this paper aims to show why. It builds on several phenomenological notions and in particular on Michael Wheeler's application of the...

A computational account of the development of the generalization of shape information.

Science.gov (United States)

Doumas, Leonidas A A; Hummel, John E

2010-05-01

Abecassis, Sera, Yonas, and Schwade (2001) showed that young children represent shapes more metrically, and perhaps more holistically, than do older children and adults. How does a child transition from representing objects and events as undifferentiated wholes to representing them explicitly in terms of their attributes? According to RBC (Recognition-by-Components theory; Biederman, 1987), objects are represented as collections of categorical geometric parts ("geons") in particular categorical spatial relations. We propose that the transition from holistic to more categorical visual shape processing is a function of the development of geon-like representations via a process of progressive intersection discovery. We present an account of this transition in terms of DORA (Doumas, Hummel, & Sandhofer, 2008), a model of the discovery of relational concepts. We demonstrate that DORA can learn representations of single geons by comparing objects composed of multiple geons. In addition, as DORA is learning it follows the same performance trajectory as children, originally generalizing shape more metrically/holistically and eventually generalizing categorically. Copyright © 2010 Cognitive Science Society, Inc.

Sufficient and necessary condition of separability for generalized Werner states

International Nuclear Information System (INIS)

Deng Dongling; Chen Jingling

2009-01-01

In a celebrated paper [Optics Communications 179, 447, 2000], A.O. Pittenger and M.H. Rubin presented for the first time a sufficient and necessary condition of separability for the generalized Werner states. Inspired by their ideas, we generalized their method to a more general case. We obtain a sufficient and necessary condition for the separability of a specific class of N d-dimensional system (qudits) states, namely special generalized Werner state (SGWS): W [d N ] (v)=(1-v)(I (N) )/(d N ) +v|ψ d N > d N |, where |ψ d N >=Σ i=0 d-1 α i |i...i> is an entangled pure state of N qudits system and α i satisfies two restrictions: (i) Σ i=0 d-1 α i α i *=1; (ii) Matrix 1/d (I (1) +TΣ i≠j α i |i> j *), where T=Min i≠j {1/|α i α j |}, is a density matrix. Our condition gives quite a simple and efficiently computable way to judge whether a given SGWS is separable or not and previously known separable conditions are shown to be special cases of our approach

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

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

OpenAIRE

Mihaela Ungureanu

2012-01-01

The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...

An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC Method

Directory of Open Access Journals (Sweden)

Irina-Alina Preda

2008-11-01

Full Text Available In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC method in Romania.

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

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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.

On the dynamics of generalized coherent states

International Nuclear Information System (INIS)

Nikolov, B.A.; Trifonov, D.A.

1981-01-01

Using the Klauder approach the stable evolution of generalized coherent states (GCS) for some groups (SU(2), SU(1.1) and U(N)) is considered and it is shown that one and the same classical solution z(t) can correctly characterize the quantum evolution for many different (in general nonequivalent) systems. As examples some concrete systems are treated in greater detail: it is obtained that the nonstationary systems of the singular oscillator, of the particle motion in a magnetic field and of the oscillator with a friction all have stable SU(1.1) GCS whose quantum evolution is determined by one and the same classical function z(t). The physical properties of the constructed SU(1.1)GCS are discussed and it is shown particularly that in the case of discrete series Dsub(k)sup((+)) they are those states for which the quantum mean value coincides with the statistical one for an oscillator in a thermostat [ru

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

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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.

LA ADAPTACIÓN DE LAS SOCIEDADES COOPERATIVAS AL NUEVO PLAN GENERAL CONTABLE: ANÁLISIS DE LAS PRINCIPALES IMPLICACIONES ECONÓMICAS Y FINANCIERAS/THE ADJUSTMENT OF THE COOPERATIVE SOCIETIES TO THE NEW GENERAL ACCOUNTING PLAN: ANALYSIS OF THE PRINCIPAL ECONOMIC AND FINANCIAL IMPLICATIONS

Directory of Open Access Journals (Sweden)

Javier ITURRIOZ DEL CAMPO

2008-01-01

Full Text Available La aprobación de la Ley 16/2007, de reforma y adaptación de la legislación mercantil en materia contable en España, así como del Plan General de Contabilidad, y del Plan General de Contabilidad para Pequeñas y Medianas Empresas, han permitido la incorporación de los nuevos criterios contables recogidos en la Normas Internacionales de Información Financiera (NIIF para dar respuesta al objetivo marcado desde la Unión Europa de favorecer la comparación de los estados contables elaborados en los distintos estados miembros, para contribuir así a incrementar la transparencia de los mercados en un entorno económico cada vez más global e internacional. No obstante, en el caso de las sociedades cooperativas, todavía está pendiente de publicación la correspondiente norma sectorial. Por ello, a lo largo de este trabajo se pretende analizar las implicaciones que tienen en las sociedades cooperativas tanto las novedades contables ya publicadas como los aspectos que deben ser fijados en la citada regulación sectorial atendiendo a sus características especiales. /The Law 16/2007, of reform and adjustment of the mercantile legislation about accounting in Spain, as well as of the General Plan of Accounting, and of the General Plan of Accounting for Small and Medium Companies, they have allowed the incorporation of the new accounting criteria gathered in International Financial Reporting Standards (IFRS to give response to the aim marked from the European Union of favouring the comparison of the accounting forms elaborated in the different member states, to help to increase this way the transparency of the markets in an economic environment increasingly globally and internationally. Nevertheless, in case of the cooperative societies, the sectorial normative has not been published. This work centres on the analysis of the implications that have in the cooperative societies so much the accounting innovations already published as the aspects that

Rate coefficients of exchange reactions accounting for vibrational excitation of reagents and products

Science.gov (United States)

Kustova, E. V.; Savelev, A. S.; Kunova, O. V.

2018-05-01

Theoretical models for the vibrational state-resolved Zeldovich reaction are assessed by comparison with the results of quasi-classical trajectory (QCT) calculations. An error in the model of Aliat is corrected; the model is generalized taking into account NO vibrational states. The proposed model is fairly simple and can be easily implemented to the software for non-equilibrium flow modeling. It provides a good agreement with the QCT rate coefficients in the whole range of temperatures and reagent/product vibrational states. The developed models are tested in simulations of vibrational and chemical relaxation of air mixture behind a shock wave. The importance of accounting for excitated NO vibrational states and accurate prediction of Zeldovich reactions rates is shown.

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...

Entanglement measure for general pure multipartite quantum states

International Nuclear Information System (INIS)

Heydari, Hoshang; Bjoerk, Gunnar

2004-01-01

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

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…

Generalized anxiety disorder and online intelligence: a phenomenological account of why worrying is unhelpful.

Science.gov (United States)

Meynen, Gerben

2011-05-03

Worrying is the central feature of generalized anxiety disorder (GAD). Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a helpful coping strategy, and the phenomenological account developed in this paper aims to show why. It builds on several phenomenological notions and in particular on Michael Wheeler's application of these notions to artificial intelligence and the cognitive sciences. Wheeler emphasizes the value of 'online intelligence' as contrasted to 'offline intelligence'. I discuss and apply these concepts with respect to worrying as it occurs in GAD, suggesting that GAD patients overrate the value of detached contemplation (offline intelligence), while underrating their embodied-embedded adaptive skills (online intelligence). I argue that this phenomenological account does not only help explaining why worrying is used as a coping strategy, but also why cognitive behavioral therapy is successful in treating GAD.

Review of general tritium accountancy techniques

International Nuclear Information System (INIS)

Vassallo, G.; Engelmann, U.

1995-01-01

The accountancy of material in any facility forms an integral part of good housekeeping practices. However, for materials such as tritium, a combination of safety, security and economic reasons often demands that a comprehensive material control program be implemented. Within a tritium facility, the isotope is usually stored at a central magazine from where it can be distributed to and collected from process plant and experiments and received from external suppliers. This paper outlines the routine magazine measurement techniques employed for quantitatively assaying tritium for such control purposes and reviews the advantages and drawbacks of various methods. 10 refs., 2 figs., 2 tabs

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.

Compilation of the FY 1997 Navy General Fund Financial Statements at the Defense Finance and Accounting Service Cleveland Center

National Research Council Canada - National Science Library

1998-01-01

Audit Report on tile Compilation of the FY 1997 Navy General Fund Financial Statements at the Defense Finance and Accounting Service Cleveland Center Our objective was to determine whether the DFAS...

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…

Basis of plant accounting system

International Nuclear Information System (INIS)

Schneider, R.A.

1984-01-01

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. This presentation introduces the general concepts and principles of the accountability system

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…

Generalized Spin Coherent States: Construction and Some Physical Properties

International Nuclear Information System (INIS)

Berrada, K.; El Baz, M.; Hassouni, Y.

2009-12-01

A generalized deformation of the su(2) algebra and a scheme for constructing associated spin coherent states is developed. The problem of resolving the unity operator in terms of these states is addressed and solved for some particular cases. The construction is carried using a deformation of Holstein-Primakoff realization of the su(2) algebra. The physical properties of these states is studied through the calculation of Mandel's parameter. (author)

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.

On the dynamics of generalized coherent states

International Nuclear Information System (INIS)

Nikolov, B.A.; Trifonov, D.A.

1981-01-01

The exact and stable evolutions of generalized coherent states (GCS) for quantum system are considered by making use of the time- dependent integrals of motion method and of the Klauder approach to the relationship between quantum and classical mechanics. It is shown that one can construct for any quantum system overcomplete family of states, related to the unitary representations of the Lie group G by means of integral of motion generators, and the possibility of using this group as a dynamic symmetry group is pointed out. The relation of the GCS with quantum measurement theory is also established [ru

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.

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

Directory of Open Access Journals (Sweden)

Jennifer L. Jennings

2016-09-01

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

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.

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.

Geometry of generalized coherent states

International Nuclear Information System (INIS)

Bacry, H.; Centre National de la Recherche Scientifique, 13 - Marseille; Grossmann, A.; Zak, J.

1975-09-01

Various attempts have been made to generalize the concept of coherent states (c.s.). One of them, due to Perelomov, seems to be very promising but no restrictive enough. The Perelomov c.s. are briefly reviewed. One shows how his definition gives rise to Radcliffe's c.s. Relationship between the usual and Radcliffe's c.s. can be investigated either from group contraction point of view (Arecchi et al.) or from a physical point of view (with the aid of the Poincare sphere of elliptic polarizations of electromagnetic plane waves). The question of finding complete subsets of c.s. is revisited and an attempt is made to restrict the Perelomov definition [fr

“Stringy” coherent states inspired by generalized uncertainty principle

Science.gov (United States)

Ghosh, Subir; Roy, Pinaki

2012-05-01

Coherent States with Fractional Revival property, that explicitly satisfy the Generalized Uncertainty Principle (GUP), have been constructed in the context of Generalized Harmonic Oscillator. The existence of such states is essential in motivating the GUP based phenomenological results present in the literature which otherwise would be of purely academic interest. The effective phase space is Non-Canonical (or Non-Commutative in popular terminology). Our results have a smooth commutative limit, equivalent to Heisenberg Uncertainty Principle. The Fractional Revival time analysis yields an independent bound on the GUP parameter. Using this and similar bounds obtained here, we derive the largest possible value of the (GUP induced) minimum length scale. Mandel parameter analysis shows that the statistics is Sub-Poissonian. Correspondence Principle is deformed in an interesting way. Our computational scheme is very simple as it requires only first order corrected energy values and undeformed basis states.

“Stringy” coherent states inspired by generalized uncertainty principle

International Nuclear Information System (INIS)

Ghosh, Subir; Roy, Pinaki

2012-01-01

Coherent States with Fractional Revival property, that explicitly satisfy the Generalized Uncertainty Principle (GUP), have been constructed in the context of Generalized Harmonic Oscillator. The existence of such states is essential in motivating the GUP based phenomenological results present in the literature which otherwise would be of purely academic interest. The effective phase space is Non-Canonical (or Non-Commutative in popular terminology). Our results have a smooth commutative limit, equivalent to Heisenberg Uncertainty Principle. The Fractional Revival time analysis yields an independent bound on the GUP parameter. Using this and similar bounds obtained here, we derive the largest possible value of the (GUP induced) minimum length scale. Mandel parameter analysis shows that the statistics is Sub-Poissonian. Correspondence Principle is deformed in an interesting way. Our computational scheme is very simple as it requires only first order corrected energy values and undeformed basis states.

Praktik-praktik Creative Accounting

OpenAIRE

Fajri, Aminul

2013-01-01

There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or...

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…

Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibility

Directory of Open Access Journals (Sweden)

Erika García Cobián Castro

2013-12-01

Full Text Available Constitutional doctrine has little addressed on the General Comptroller of the Republic and its controlling function of public resources execution and management. Efforts have been made to explain this situation in other realities, regarding high budgetary, accounting and auditing content needed to carry out auditing activities constitutionally assigned to this kind of entities. Nevertheless, identifying competences of the General Comptroller of the Republic and its nature of autonomous constitutional body shapes an important expression of Constitutional State and the principle of powers division. This entity controls State’s Public Budget execution contributing to constitutional property protection, legality of budget implementation and the appropriate management of public resources, also the «efficiency» of social needs, proper functioning of public administration and prevention of corruption, among others duties. This article analyzes the constitutional mission of the General Comptroller in a Constitutional State promoting the process of given a constitutional status to the legal system in its area of influence, also optimizing constitutional properties protected. For such purpose, the 29622 recent law («Law that modifies the 27785 Organic Law of National Control System and the General Comptroller of the Republic extending powers in order to sanction in accordance of functional administrative responsibility» shall be used as object of constitutional analysis.

Internet accounting dictionaries

DEFF Research Database (Denmark)

Nielsen, Sandro; Mourier, Lise

2005-01-01

An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

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

The supply of general practitioners across local areas: accounting for spatial heterogeneity.

Science.gov (United States)

McIsaac, Michelle; Scott, Anthony; Kalb, Guyonne

2015-10-03

The geographic distribution of general practitioners (GPs) remains persistently unequal in many countries despite notable increases in overall supply. This paper explores how the factors associated with the supply of general practitioners (GPs) are aligned with the arbitrary geographic boundaries imposed by the use of spatially referenced GP supply data. Data on GP supply in postcodes within Australia are matched to data on the population characteristics and levels of amenities in postcodes. Tobit regression models are used that examine the associations between GP supply and postcode characteristics, whilst accounting for spatial heterogeneity. The results demonstrate that GPs do not consider space in a one-dimensional sense. Location choice is related to both neighbourhood-specific factors, such as hospitals, and broader area factors, such as area income and proximity to private schools. Although the proportion of females and elderly were related to GPs supply, mortality rate was not. This paper represents the first attempt to map the factors influencing GP supply to the appropriate geographic level at which GPs may be considering that factor. We suggest that both neighbourhood and broader regional characteristics can influence GPs' locational choices. This finding is highly relevant to the design and evaluation of relocation incentive programmes.

17 CFR 256.01-3 - General structure of accounting system.

Science.gov (United States)

2010-04-01

... accumulated by direct charges. All employees, including officers, of the service company shall keep, within..., account numbers charged, department work order number and other code designations that facilitate proper... be maintained in a manner permitting ready analysis by prescribed accounts (with direct reference to...

Generalized anxiety disorder and online intelligence: A phenomenological account of why worrying is unhelpful

Directory of Open Access Journals (Sweden)

Meynen Gerben

2011-05-01

Full Text Available Abstract Worrying is the central feature of generalized anxiety disorder (GAD. Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a helpful coping strategy, and the phenomenological account developed in this paper aims to show why. It builds on several phenomenological notions and in particular on Michael Wheeler's application of these notions to artificial intelligence and the cognitive sciences. Wheeler emphasizes the value of 'online intelligence' as contrasted to 'offline intelligence'. I discuss and apply these concepts with respect to worrying as it occurs in GAD, suggesting that GAD patients overrate the value of detached contemplation (offline intelligence, while underrating their embodied-embedded adaptive skills (online intelligence. I argue that this phenomenological account does not only help explaining why worrying is used as a coping strategy, but also why cognitive behavioral therapy is successful in treating GAD.

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

13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

Science.gov (United States)

2010-01-01

... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial Accounting Standards Board (FASB), supplemented by Regulatory Accounting Principles (RAP) as identified by... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and...

Generalized coherent states related to the associated Bessel functions and Morse potential

International Nuclear Information System (INIS)

Mojaveri, B; Amiri Faseghandis, S

2014-01-01

Using the associated Bessel functions, a shape-invariant Lie algebra spanned by ladder operators plus the identity operator, is realized. The Hilbert space of the associated Bessel functions, representing the Lie algebra, are established and two kinds of generalized coherent states as an appropriate superposition of these functions are constructed. By implying appropriate similarity transformation on the constructed coherent states, the generalized coherent states for the Morse potential are obtained. By considering some statistical characteristics, it is revealed that the constructed coherent states indeed possess nonclassical features, such as squeezing and sub-Poissonian statistics. (paper)

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…

Wigner function for the generalized excited pair coherent state

International Nuclear Information System (INIS)

Meng Xiangguo; Wang Jisuo; Liang Baolong; Li Hongqi

2008-01-01

This paper introduces the generalized excited pair coherent state (GEPCS). Using the entangled state |η> representation of Wigner operator, it obtains the Wigner function for the GEPCS. In the ρ-γ phase space, the variations of the Wigner function distributions with the parameters q, α, k and l are discussed. The tomogram of the GEPCS is calculated with the help of the Radon transform between the Wigner operator and the projection operator of the entangled state |η 1 , η 2 , τ 1 , τ 2 >. The entangled states |η> and η 1 , η 2 , τ 1 , τ 2 > provide two good representative space for studying the Wigner functions and tomograms of various two-mode correlated quantum states

Search of inner factors and reserves of construction developmentwith account for the state contribution

Directory of Open Access Journals (Sweden)

Silka Dmitriy Nikolaevich

2015-05-01

Full Text Available The search for inner factors of the development and their control are invariant in the current conditions for fastening the processes of overcoming the crisis. In order to solve the contemporary problems quality changes are necessary. Today in the basis of such changes advancing the state participation in regulating the economy in general and advancing the state order in particular are considered. Though the possibilities of construction development are rather great, it has always been impossible to achieve the essential results without state support.The authors considered the experience and problems of using sovereign state funds in construction in the modern conditions. The ways to efficiently apply the reserves as system solution of national economy problems are investigated - support of construction sphere allows facing the challenges of macroeconomy crisis. The authors offer the means of quality change of state order content not only in solving general branch questions, but also the questions of system character of control development of intangible assets.

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.

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...

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

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.

Governance, Accountability, and Organizational Development: Eldercare Unit Managers' and Local Politicians' Experiences of and Responses to State Supervision of Swedish Eldercare.

Science.gov (United States)

Andersson, Katarina; Hanberger, Anders; Nygren, Lennart

2018-02-22

This article explores how local politicians and care unit managers in Swedish eldercare experience and respond to state supervision (SSV). Twelve politicians and twelve managers in 15 previously inspected municipalities were interviewed about their experiences of and reactions to SSV in relation to their views of care quality and routines in eldercare practice. The findings indicate that local managers and political chairs perceived SSV in eldercare positively at a superficial level but were critical of and disappointed with specific aspects of it. In terms of (a) governance, chairs and managers said SSV strengthened implementation of national policies via local actors, but they were critical of SSV's narrow focus on control and flaws in eldercare practice. With regard to (b) accountability, SSV was seen as limited to accountability for finances and systemic performance, and regarding (c) organizational development, SSV was seen as limited to improving routines and compliance with legislation, while local definitions of quality are broader than that. In general, local actors regarded SSV as improving administrative aspects and routines in practice but ignoring the relational content of eldercare quality.

75 FR 4102 - Folsom Lake State Recreation Area and Folsom Power House State Historic Park General Plan...

Science.gov (United States)

2010-01-26

... DEPARTMENT OF THE INTERIOR Bureau of Reclamation Folsom Lake State Recreation Area and Folsom Power House State Historic Park General Plan/Resource Management Plan AGENCY: Bureau of Reclamation... review and comment a joint Final EIS/EIR for the Folsom Lake State Recreation Area and Folsom Power House...

Accountability: new challenges, new forms

NARCIS (Netherlands)

van Woerkum, C.; Aarts, N.

2012-01-01

The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,

Identification of generalized state transfer matrix using neural networks

International Nuclear Information System (INIS)

Zhu Changchun

2001-01-01

The research is introduced on identification of generalized state transfer matrix of linear time-invariant (LTI) system by use of neural networks based on LM (Levenberg-Marquart) algorithm. Firstly, the generalized state transfer matrix is defined. The relationship between the identification of state transfer matrix of structural dynamics and the identification of the weight matrix of neural networks has been established in theory. A singular layer neural network is adopted to obtain the structural parameters as a powerful tool that has parallel distributed processing ability and the property of adaptation or learning. The constraint condition of weight matrix of the neural network is deduced so that the learning and training of the designed network can be more effective. The identified neural network can be used to simulate the structural response excited by any other signals. In order to cope with its further application in practical problems, some noise (5% and 10%) is expected to be present in the response measurements. Results from computer simulation studies show that this method is valid and feasible

A Meta-Analysis of Two Decades of Sustainability Accounting Literature

DEFF Research Database (Denmark)

Murthy, Vijaya; Parisi, Cristiana

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

38 CFR 1.205 - Notification to the Attorney General or United States Attorney's Office.

Science.gov (United States)

2010-07-01

... Attorney General or United States Attorney's Office. 1.205 Section 1.205 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Referrals of Information Regarding Criminal Violations § 1.205 Notification to the Attorney General or United States Attorney's Office. VA police and/or...

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…

Challenges of Environmental Management Accounting –- Current Accounting Practices

Directory of Open Access Journals (Sweden)

Prof. Ph.D. Gheorghe Popescu

2008-12-01

Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

75 FR 71353 - Office of the Attorney General; Certification Process for State Capital Counsel Systems; Removal...

Science.gov (United States)

2010-11-23

... the Attorney General; Certification Process for State Capital Counsel Systems; Removal of Final Rule... only if the Attorney General has certified ``that [the] State has established a mechanism for providing... State to qualify for the special habeas procedures, the Attorney General must determine that ``the State...

General displaced SU(1, 1) number states: Revisited

Energy Technology Data Exchange (ETDEWEB)

Dehghani, A., E-mail: alireza.dehghani@gmail.com, E-mail: a-dehghani@tabrizu.ac.ir [Physics Department, Payame Noor University, P.O. Box 19395-3697 Tehran (Iran, Islamic Republic of)

2014-04-15

The most general displaced number states, based on the bosonic and an irreducible representation of the Lie algebra symmetry of su(1, 1) and associated with the Calogero-Sutherland model are introduced. Here, we utilize the Barut-Girardello displacement operator instead of the Klauder-Perelomov counterpart, to construct new kind of the displaced number states which can be classified in nonlinear coherent states regime, too, with special nonlinearity functions. They depend on two parameters, and can be converted into the well-known Barut-Girardello coherent and number states, respectively, depending on which of the parameters equal to zero. A discussion of the statistical properties of these states is included. Significant are their squeezing properties and anti-bunching effects which can be raised by increasing the energy quantum number. Depending on the particular choice of the parameters of the above scenario, we are able to determine the status of compliance with flexible statistics. Major parts of the issue is spent on something that these states, in fact, should be considered as new kind of photon-added coherent states, too. Which can be reproduced through an iterated action of a creation operator on new nonlinear Barut-Girardello coherent states. Where the latter carry, also, outstanding statistical features.

Los objetivos de los votantes y la accountability del gobierno en las elecciones generales de 1993

Directory of Open Access Journals (Sweden)

Morillas Martínez, Juan Rafael

2005-08-01

Full Text Available In this paper, it is argued that elections per se do not guarantee the accountability of governments to citizens. An argument is put forward according to which, when citizens display a negative identification with the challenger, governments may avoid to be accountable to citizens by means of herestitical maneuvers. In order to illustrate the argument, an especially relevant test case is analyzed: the 1993 Spanish National Elections. More specifically, the empirical analysis consists of the study of the electoral behavior of a group of voters who, in spite of their negative evaluation of the government performance, and however their initial declared voting intention, they finally voted for the party in office. The empirical results show how the government avoided to be accountable by means of herestetical maneuvers.En este trabajo se argumenta que las elecciones no garantizan la accountability de los gobiernos ante los ciudadanos. Se desarrolla un argumento según el cual, cuando los votantes se identifican negativamente con el partido de la oposición, los gobiernos pueden evitar su responsabilidad ante los ciudadanos mediante el desarrollo de maniobras herestéticas. Para probar empíricamente el argumento se analiza un caso especialmente relevante: las elecciones generales de 1993. Más en concreto, se analiza el comportamiento electoral de un grupo de votantes que, aun valorando negativamente la actuación gubernamental y habiendo manifestado una intención de voto distinta al partido del gobierno, finalmente le vota. Los resultados del análisis muestran cómo ciertas maniobras herestéticas permitieron al gobierno evitar su accountability ante los ciudadanos.

A general framework for unambiguous detection of quantum states

International Nuclear Information System (INIS)

Eldar, Y.

2004-01-01

Full Text:The problem of detecting information stored in the state of a quantum system is a fundamental problem in quantum information theory. Several approaches have emerged to distinguishing between a collection of non-orthogonal quantum states. We consider the problem of unambiguous detection where we seek a measurement that with a certain probability returns an inconclusive result, but such that if the measurement returns an answer, then the answer is correct with probability 1. We begin by considering unambiguous discrimination between a set of linearly independent pure quantum states. We show that the design of the optimal measurement that minimizes the probability of an inconclusive result can be formulated as a semidefinite programming problem. Based on this formulation, we develop a set of necessary and sufficient conditions for an optimal quantum measurement. We show that the optimal measurement can be computed very efficiently in polynomial time by exploiting the many well-known algorithms for solving semidefinite programs, which are guaranteed to converge to the global optimum. Using the general conditions for optimality, we derive necessary and sufficient conditions so that the measurement that results in an equal probability of an inconclusive result for each one of the quantum states is optimal. We refer to this measurement as the equal-probability measurement (EPM). We then show that for any state set, the prior probabilities of the states can be chosen such that the EPM is optimal. Finally, we consider state sets with strong symmetry properties and equal prior probabilities for which the EPM is optimal. We next develop a general framework for unambiguous state discrimination between a collection of mixed quantum states, which can be applied to any number of states with arbitrary prior probabilities. In particular, we derive a set of necessary and sufficient conditions for an optimal measurement that minimizes the probability of an inconclusive

40 CFR 73.38 - Closing of accounts.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Closing of accounts. 73.38 Section 73...) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.38 Closing of accounts. (a) General... close the general account by submitting an allowance transfer, pursuant to § 73.50 and § 73.52...

The Responsibilities of Accountants

OpenAIRE

Ronald F Duska

2005-01-01

An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

42 CFR 61.12 - Accountability.

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 61.12 Section 61.12 Public Health... FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements relating to accountability as may be specified by the Surgeon General. ...

The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting

Science.gov (United States)

Carrington, Linda G.

2012-01-01

Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

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

Science.gov (United States)

Harari-Dahan, Osnat; Bernstein, Amit

2014-11-01

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

Audit and account billing process in a private general hospital: a case study

Directory of Open Access Journals (Sweden)

Raquel Silva Bicalho Zunta

2017-12-01

Full Text Available Our study aimed to map, describe and, validate the audit, account billing and billing reports processes in a large, private general hospital.  An exploratory, descriptive, case report study. We conducted non-participatory observation moments in Internal Audit Sectors and  Billing Reports from the hospital, aiming to map the processes which were the study objects. The data obtained was validated by internal and external audit specialists in hospital bills. The described and illustrated processes in three flow-charts favor professionals to rationalize their activities and the time spent in hospital billing, avoiding or minimizing the occurrence of flaws and, generating more effective financial results. The mapping, the description and the audit validation process and billing and, the billing reports propitiated more visibility and legitimacy to actions developed by auditor nurses.

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

General sets of coherent states and the Jaynes-Cummings model

International Nuclear Information System (INIS)

Daoud, M.; Hussin, V.

2002-01-01

General sets of coherent states are constructed for quantum systems admitting a nondegenerate infinite discrete energy spectrum. They are eigenstates of an annihilation operator and satisfy the usual properties of standard coherent states. The application of such a construction to the quantum optics Jaynes-Cummings model leads to a new understanding of the properties of this model. (author)

Generic Accounting and Reporting Software for Research Reactors

International Nuclear Information System (INIS)

Jaernry, C.

2010-01-01

This poster will give a general description of a generic accounting and reporting software for research reactors. The program has been designed to be a powerful working tool for the operator. The software is designed to be extremely easy to handle and at the same time give the operator the maximal power of searches, calculations and reports that a modern advanced system can produce. The systems are designed to take make the relevant accountancy for the site and perform the reporting to IAEA in Code 10. Generic software for accounting and reporting for research and other smaller facilities is something that has been asked for by many parties. Software like this could be distributed to facilities in need of a powerful accountancy and reporting system for a much lower cost than the systems that is now custom made for these facilities. This will greatly increase the quality of accountancy at these facilities and the quality of the reporting to IAEA and other state offices etc. The software is based on our advanced custom made software series 'STAR' that has been in use in many places for more than a decade with successful use. (author)

75 FR 82042 - Office of Inspector General; Privacy Act of 1974; Notification of the Office of Inspector General...

Science.gov (United States)

2010-12-29

...) Independent Auditor Monitoring Files of the Office of Inspector General (HUD/OIG-4); (5) Auto Audit of the... auditor has been notified that the OIG is contemplating disclosure of its findings to an appropriate State board of accountancy, and the independent auditor has been provided with an opportunity to respond in...

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

PERPETUAL LEASE: FEATURES OF ACCOUNTING

Directory of Open Access Journals (Sweden)

Tetiana Yurchenko

2017-03-01

Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

Accounting in the Context of the Implementation of Production Sharing Agreements

Directory of Open Access Journals (Sweden)

Orlova Valentina K.

2018-03-01

Full Text Available The aim of the article is to study the problems of accounting in the context of the implementation of production sharing agreements (PSAs concerning development of proposals for their solution. Therefore, the main tasks considered are the assessment of the legal framework for regulation of accounting in the context of the implementation of production sharing agreements in accordance with the current legislation, a critical analysis of the unsettled provisions of the current legislation acts for the practical need, to generate information on specific accounting objects for management purposes. The ways of their solving based on the methodology for the accounting of PSAs are suggested. The methodology and scientific approaches of the research imply general scientific and specific research methods associated with complex processes of the functioning of the system for managing business entities in languages of the PSA implementation. There proposed a scheme for accounting in the context of the PSA implementation, which allows introducing in the accounting system objects that are new and characteristic only for the PSA. The practical significance is that the obtained results make it possible to separate compensation costs, single social contribution, which is necessary for determining the object of taxation in the context of PSA; to generate information on compensation costs, which is necessary when dividing the products into compensatory and profitable ones, which allows to reflect in the accounting the division of finished products into compensatory, profitable for the investor and profitable for the state. The originality and value of the authors’ development contributes to the formation of reliable information about management objects in the PSA between enterprises and the state, with clear allocation of compensation costs, compensatory products, profitable products for the state and profitable products for the investor in separate accounts.

Generalized coherent states for the Coulomb problem in one dimension

International Nuclear Information System (INIS)

Nouri, S.

2002-01-01

A set of generalized coherent states for the one-dimensional Coulomb problem in coordinate representation is constructed. At first, we obtain a mapping for proper transformation of the one-dimensional Coulomb problem into a nonrotating four-dimensional isotropic harmonic oscillator in the hyperspherical space, and the generalized coherent states for the one-dimensional Coulomb problem is then obtained in exact closed form. This exactly soluble model can provide an adequate means for a quantum coherency description of the Coulomb problem in one dimension, sample for coherent aspects of the exciton model in one-dimension example in high-temperature superconductivity, semiconductors, and polymers. Also, it can be useful for investigating the coherent scattering of the Coulomb particles in one dimension

Coherent and generalized intelligent states for infinite square well potential and nonlinear oscillators

International Nuclear Information System (INIS)

El Kinani, A.H; Daoud, M.

2001-10-01

This article is an illustration of the construction of coherent and generalized intelligent states which has been recently proposed by us for an arbitrary quantum system. We treat the quantum system submitted to the infinite square well potential and the nonlinear oscillators. By means of the analytical representation of the coherent states a la Gazeau-Klauder and those a la Klauder-Perelomov, we derive the generalized intelligent states in analytical ways. (author)

California School Accounting Manual. 1984 Edition.

Science.gov (United States)

Lundin, Janet, Ed.

California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

Duality and the geometric measure of entanglement of general multiqubit W states

International Nuclear Information System (INIS)

Tamaryan, Sayatnova; Sudbery, Anthony; Tamaryan, Levon

2010-01-01

We find the nearest product states for arbitrary generalized W states of n qubits, and show that the nearest product state is essentially unique if the W state is highly entangled. It is specified by a unit vector in Euclidean n-dimensional space. We use this duality between unit vectors and highly entangled W states to find the geometric measure of entanglement of such states.

CONSIDERATIONS ON THE IMPACT OF CONVERGENCE ON THE ACCOUNTING COMMUNICATION PROCESS OF WITHIN THE ORGANIZATION

Directory of Open Access Journals (Sweden)

Maria SANDU

2011-09-01

Full Text Available In the context of the phenomenon of international harmonization and standardization of accounting, financial and accounting information quality has improved significantly in recent years. General societal development, modernization and restructuring of the economy lead to demand amplification and diversification of financial accounting information. Optimizing the management of scarce resources require an accounting of expenditures and a further reduction in profit maximization. To improve accounting and financial disclosure, transparency and creating a healthy business environment and credible way the efforts are global. Since 2002, the EU is trying to align with European standards of accounting to International Financial Reporting Standards (IFRS and also use a single language in the conduct of business by finding a point of convergence between European and United States accounts.

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…

10 CFR 9.45 - Annual report to the Attorney General of the United States.

Science.gov (United States)

2010-01-01

... 10 Energy 1 2010-01-01 2010-01-01 false Annual report to the Attorney General of the United States... Regulations § 9.45 Annual report to the Attorney General of the United States. (a) On or before February 1 of each year, the NRC will submit a report covering the preceding fiscal year to the Attorney General of...

Generally accepted accounting principles according to the IFRS and the czech legislation

OpenAIRE

Markéta Bartoňová; Olga Malíková

2011-01-01

Accounting as a system provides quantitative information for users about economic processes which proceed in an accounting unit. The main objective of accounting is to observe and describe financial position, efficiency and cash flow of a given entity. This information should be compiled and presented so that users would be able to make qualified decisions. That is why it is necessary that accounting has to be based on the same methods and principles that should ensure that the outputs from a...

Accounting Principles 30G. Interim Guide.

Science.gov (United States)

Manitoba Dept. of Education and Training, Winnipeg.

This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

7 CFR 1735.92 - Accounting considerations.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted Accounting...

46 CFR 403.110 - Accounting entities.

Science.gov (United States)

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting...

Microscopic theory taking into account 2p2h configurations in the magic nuclei. General comparison with other aprroaches

International Nuclear Information System (INIS)

Kamerdzhiev, S.P.

1982-01-01

The purposes of the given review are as follows: 1) brief description of subsequent method for accoUntancy of 2p2h-configurations of the nucleus in the second order by quasiparticle-phonon interaction; the method uses Green functions and it represents specification of microscopic model of 2p2h-configuration accountancy; 2) obtaining the basic results of already existing approaches from the obtained analytical expressions. Accountancy of 2p2h-configurations of magic nuclei is necessary for improvement of microscopic description of multipole giant resonances (MGR). An equation for the effective field in a nucleus induced by an external field is obtained. An expression for polarization operator determining probabilities of nucleus transitions from the ground state to the excited one is obtained graphically. Derivation of the described equation for apex of the effective field and expressions for polarization operator which besides 1p1h-configurations account for 2p2h-configurations are the basic results of the paper

A quasi steady state method for solving transient Darcy flow in complex 3D fractured networks accounting for matrix to fracture flow

Science.gov (United States)

Nœtinger, B.

2015-02-01

Modeling natural Discrete Fracture Networks (DFN) receives more and more attention in applied geosciences, from oil and gas industry, to geothermal recovery and aquifer management. The fractures may be either natural, or artificial in case of well stimulation. Accounting for the flow inside the fracture network, and accounting for the transfers between the matrix and the fractures, with the same level of accuracy is an important issue for calibrating the well architecture and for setting up optimal resources recovery strategies. Recently, we proposed an original method allowing to model transient pressure diffusion in the fracture network only [1]. The matrix was assumed to be impervious. A systematic approximation scheme was built, allowing to model the initial DFN by a set of N unknowns located at each identified intersection between fractures. The higher N, the higher the accuracy of the model. The main assumption was using a quasi steady state hypothesis, that states that the characteristic diffusion time over one single fracture is negligible compared with the characteristic time of the macroscopic problem, e.g. change of boundary conditions. In that context, the lowest order approximation N = 1 has the form of solving a transient problem in a resistor/capacitor network, a so-called pipe network. Its topology is the same as the network of geometrical intersections between fractures. In this paper, we generalize this approach in order to account for fluxes from matrix to fractures. The quasi steady state hypothesis at the fracture level is still kept. Then, we show that in the case of well separated time scales between matrix and fractures, the preceding model needs only to be slightly modified in order to incorporate these fluxes. The additional knowledge of the so-called matrix to fracture transfer function allows to modify the mass matrix that becomes a time convolution operator. This is reminiscent of existing space averaged transient dual porosity models.

46 CFR Sec. 5 - Accounting.

Science.gov (United States)

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...

Two schemes of perfect teleportation one-particle state by a three-particle general W state

Institute of Scientific and Technical Information of China (English)

无

2008-01-01

In teleportation, it can be seen that the probability of success is determined by Alice's measurement and quantum channel. If the Alice's measurement is appropriate, the teleportation can be successfully realized with the maximal probability. In accordance with transformation operator, two schemes are proposed for teleportation of an unknown one-particle state via a general W state, through which the successful probability and the fidelity of both schemes reach 1. Furthermore, two optimal matches of orthogonal complete measurement bases are given for teleporting an unknown one-particle state.

Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

Directory of Open Access Journals (Sweden)

Tianhong Chen

2014-08-01

Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

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

OpenAIRE

Kabiru Isa Dandago; Nor Azlina Binti Shaari

2013-01-01

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

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)

48 CFR 30.101 - Cost Accounting Standards.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

Professionalism in a changing tax environment : the impact of general anti-avoidance legislation on the accounting profession

OpenAIRE

Holst, Susan

2016-01-01

Tackling tax avoidance has become a priority for tax authorities. The accounting profession has been subject to significant criticism for its role in the promotion and facilitation of what may be regarded as aggressive tax avoidance. In response to this increasing issue of public concern, tax authorities have sought to tackle tax avoidance through the introduction of general anti-avoidance rules and supplementary provisions. These regulatory changes may be regarded as an attempt by tax author...

Generalized isothermal models with strange equation of state

Indian Academy of Sciences (India)

intention to study the Einstein–Maxwell system with a linear equation of state with ... It is our intention to model the interior of a dense realistic star with a general ... The definition m(r) = 1. 2. ∫ r. 0 ω2ρ(ω)dω. (14) represents the mass contained within a radius r which is a useful physical quantity. The mass function (14) has ...

Generalized Weyl–Heisenberg Algebra, Qudit Systems and Entanglement Measure of Symmetric States via Spin Coherent States

Directory of Open Access Journals (Sweden)

Mohammed Daoud

2018-04-01

Full Text Available A relation is established in the present paper between Dicke states in a d-dimensional space and vectors in the representation space of a generalized Weyl–Heisenberg algebra of finite dimension d. This provides a natural way to deal with the separable and entangled states of a system of N = d − 1 symmetric qubit states. Using the decomposition property of Dicke states, it is shown that the separable states coincide with the Perelomov coherent states associated with the generalized Weyl–Heisenberg algebra considered in this paper. In the so-called Majorana scheme, the qudit (d-level states are represented by N points on the Bloch sphere; roughly speaking, it can be said that a qudit (in a d-dimensional space is describable by a N-qubit vector (in a N-dimensional space. In such a scheme, the permanent of the matrix describing the overlap between the N qubits makes it possible to measure the entanglement between the N qubits forming the qudit. This is confirmed by a Fubini–Study metric analysis. A new parameter, proportional to the permanent and called perma-concurrence, is introduced for characterizing the entanglement of a symmetric qudit arising from N qubits. For d = 3 ( ⇔ N = 2 , this parameter constitutes an alternative to the concurrence for two qubits. Other examples are given for d = 4 and 5. A connection between Majorana stars and zeros of a Bargmmann function for qudits closes this article.

Cost accounting of radiological examinations. Cost analysis of radiological examinations of intermediate referral hospitals and general practice.

Science.gov (United States)

Lääperi, A L

1996-01-01

The purpose of this study was to analyse the cost structure of radiological procedures in the intermediary referral hospitals and general practice and to develop a cost accounting system for radiological examinations that takes into consideration all relevant cost factors and is suitable for management of radiology departments and regional planning of radiological resources. The material comprised 174,560 basic radiological examinations performed in 1991 at 5 intermediate referral hospitals and 13 public health centres in the Pirkanmaa Hospital District in Finland. All radiological departments in the hospitals were managed by a specialist in radiology. The radiology departments at the public health care centres operated on a self-referral basis by general practitioners. The data were extracted from examination lists, inventories and balance sheets; parts of the data were estimated or calculated. The radiological examinations were compiled according to the type of examination and equipment used: conventional, contrast medium, ultrasound, mammography and roentgen examinations with mobile equipment. The majority of the examinations (87%) comprised conventional radiography. For cost analysis the cost items were grouped into 5 cost factors: personnel, equipment, material, real estate and administration costs. The depreciation time used was 10 years for roentgen equipment, 5 years for ultrasound equipment and 5 to 10 years for other capital goods. An annual interest rate of 10% was applied. Standard average values based on a sample at 2 hospitals were used for the examination-specific radiologist time, radiographer time and material costs. Four cost accounting versions with varying allocation of the major cost items were designed. Two-way analysis of variance of the effect of different allocation methods on the costs and cost structure of the examination groups was performed. On the basis of the cost analysis a cost accounting program containing both monetary and

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.

International training course on nuclear materials accountability for safeguards purposes

International Nuclear Information System (INIS)

1980-12-01

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

International training course on nuclear materials accountability for safeguards purposes

Energy Technology Data Exchange (ETDEWEB)

1980-12-01

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

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

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

Directory of Open Access Journals (Sweden)

Mihaela Ungureanu

2012-03-01

Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.

Disparities in access to emergency general surgery care in the United States.

Science.gov (United States)

Khubchandani, Jasmine A; Shen, Connie; Ayturk, Didem; Kiefe, Catarina I; Santry, Heena P

2018-02-01

As fewer surgeons take emergency general surgery call and hospitals decrease emergency services, a crisis in access looms in the United States. We examined national emergency general surgery capacity and county-level determinants of access to emergency general surgery care with special attention to disparities. To identify potential emergency general surgery hospitals, we queried the database of the American Hospital Association for "acute care general hospital," with "surgical services," and "emergency department," and ≥1 "operating room." Internet search and direct contact confirmed emergency general surgery services that covered the emergency room 7 days a week, 24 hours a day. Geographic and population-level emergency general surgery access was derived from Geographic Information Systems and US Census. Of the 6,356 hospitals in the 2013 American Hospital Association database, only 2,811 were emergency general surgery hospitals. Counties with greater percentages of black, Hispanic, uninsured, and low-education individuals and rural counties disproportionately lacked access to emergency general surgery care. For example, counties above the 75th percentile of African American population (10.2%) had >80% odds of not having an emergency general surgery hospital compared with counties below the 25th percentile of African American population (0.6%). Gaps in access to emergency general surgery services exist across the United States, disproportionately affecting underserved, rural communities. Policy initiatives need to increase emergency general surgery capacity nationwide. Copyright © 2017 Elsevier Inc. All rights reserved.

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...

Report and accounts of the United Kingdom Atomic Energy Authority for the year ended 31 March 1981 together with the Comptroller and Auditor General's report on the accounts submitted to the Secretary of State for Energy in accordance with the Atomic Energy Authority Act 1954

International Nuclear Information System (INIS)

1981-01-01

The report falls under the headings: general (nuclear power development; safety and the environment; fusion; underlying research; Select Committee on Energy; work outside the nuclear power programme; members, organisation and staff; energy conservation; information services; finance); technical (advanced gas-cooled reactor; water-cooled reactors; fast reactor; safety and the environment; nuclear contract work; nuclear fusion; underlying research; work outside the nuclear power programme); appendices (Authority senior staff; functions of Authority establishments; Authority reactors and major facilities); accounts. (U.K.)

Statistical near-real-time accountancy procedures applied to AGNS [Allied General Nuclear Services] minirun data using PROSA

International Nuclear Information System (INIS)

Beedgen, R.

1988-03-01

The computer program PROSA (PROgram for Statistical Analysis of near-real-time accountancy data) was developed as a tool to apply statistical test procedures to a sequence of materials balance results for detecting losses of material. First applications of PROSA to model facility data and real plant data showed that PROSA is also usable as a tool for process or measurement control. To deepen the experience for the application of PROSA to real data of bulk-handling facilities, we applied it to uranium data of the Allied General Nuclear Services miniruns, where accountancy data were collected on a near-real-time basis. Minirun 6 especially was considered, and the pulsed columns were chosen as materials balance area. The structure of the measurement models for flow sheet data and actual operation data are compared, and methods are studied to reduce the error for inventory measurements of the columns

Thermal state of the general time-dependent harmonic oscillator

Indian Academy of Sciences (India)

Taking advantage of dynamical invariant operator, we derived quantum mechanical solution of general time-dependent harmonic oscillator. The uncertainty relation of the system is always larger than ħ=2 not only in number but also in the thermal state as expected. We used the diagonal elements of density operator ...

Generalized Remote Preparation of Arbitrary m-qubit Entangled States via Genuine Entanglements

Directory of Open Access Journals (Sweden)

Dong Wang

2015-03-01

Full Text Available Herein, we present a feasible, general protocol for quantum communication within a network via generalized remote preparation of an arbitrary m-qubit entangled state designed with genuine tripartite Greenberger–Horne–Zeilinger-type entangled resources. During the implementations, we construct novel collective unitary operations; these operations are tasked with performing the necessary phase transfers during remote state preparations. We have distilled our implementation methods into a five-step procedure, which can be used to faithfully recover the desired state during transfer. Compared to previous existing schemes, our methodology features a greatly increased success probability. After the consumption of auxiliary qubits and the performance of collective unitary operations, the probability of successful state transfer is increased four-fold and eight-fold for arbitrary two- and three-qubit entanglements when compared to other methods within the literature, respectively. We conclude this paper with a discussion of the presented scheme for state preparation, including: success probabilities, reducibility and generalizability.

Accounting treatment of currency options

Directory of Open Access Journals (Sweden)

Prošić Danica

2016-01-01

Full Text Available Currency options are often used to mitigate currency risk resulting from corporate activities. Their implementation can be complex, and there could be problems if the essential elements and principles are not fully understood. Although they are not the simplest financial products, currency options are interesting and useful to those who are trying to make a step forward in the area of currency risk management. This paper aims to present the general principles and specifics of accounting records and valuation of currency options used for hedging against risk. It is a complex process which, in addition to numerous conditions, also involves the implementation of accounting rules that deviate from the generally accepted accounting principles.

RESEARCH ON THE INTERNATIONAL ACCOUNTING HARMONIZATION PROCESS

Directory of Open Access Journals (Sweden)

Tatiana Danescu

2016-12-01

Full Text Available During the last decades, the need of harmonization of the financial reporting frameworks has become more acute, mostly because the capital markets are not restricted anymore by country borders and capital movement has outlined the phenomenon of globalization and internationalism. A significant step in harmonizing the financial reporting was done in the process of normalization through different sets of rules and principles, recognized and applied in many states are the International Financial Reporting Standards (IFRS. The process of international recognition of these standards continues along with conceptual development which is based on epistemological research on specific markets, industries, economies open to international capital flows. In this context it becomes of interest to identify and understand generally accepted and applied accounting elements which carry forward the accounting harmonization process along with factors and circumstances that create diversity in nationally applied financial reporting frameworks.

14 CFR Sec. 1-6 - Accounting entities.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting entities. Sec. 1-6 Section 1-6... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be maintained for each air...

Pure states of general quantum-mechanical systems as Kaehler bundles

International Nuclear Information System (INIS)

Abbati, M.C.; Cirelli, R.; Lanzavecchia, P.; Mania, A.

1984-01-01

Pure states of general quantum systems in the Csup(*)-algebraic approach are endowed with a structure both of Kaehler manifold and of projective bundle with uniformity on the total space. The former structure gives a geometric interpretation of transition probabilities and Wigner theorem. The latter is a finer structure which determines Csup(*)-algebras up to sup(*)-isomorphisms. Pure states of Csup(*)-algebras with continuous trace among projective bundles with uniformity are characterized

46 CFR 403.115 - Accounting period.

Science.gov (United States)

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall maintain...

42 CFR 56.113 - Grantee accountability.

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 56.113 Section 56.113 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR MIGRANT HEALTH SERVICES General Provisions § 56.113 Grantee accountability. (a) Accounting for grant award...

14 CFR Sec. 2-4 - Accounting period.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting period. Sec. 2-4 Section 2-4... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this Uniform...

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…

48 CFR 30.102 - Cost Accounting Standards Board publication.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...

HIV Testing in the United States

Science.gov (United States)

... testing is offered at CDC-funded testing sites (accounting for more than 3 million tests) and in ... text Each state Medicaid program determines its own definition of medical necessity, although it generally refers to ...

International harmonization of accounting demands a new approach to accounting education

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

Full Text Available Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP. As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting – specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.

Enhancing accountability in the cloud

NARCIS (Netherlands)

Jaatun, M.; Pearson, S.; Gittler, F.; Leenes, Ronald; van der Zwet, Maartje

2016-01-01

This article focuses on the role of accountability within information management, particularly in cloud computing contexts. Key to this notion is that an accountable Cloud Provider must demonstrate both willingness and capacity for being a responsible steward of other people's data. More generally,

School Lunch Program: Role and Impacts of Private Food Service Companies. United States General Accounting Office Report to Congressional Committees.

Science.gov (United States)

General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.

In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…

New construction of coherent states for generalized harmonic oscillators

International Nuclear Information System (INIS)

El Baz, M.; Hassouni, Y.; Madouri, F.

2001-08-01

A dynamical algebra A q , englobing many of the deformed harmonic oscillator algebras is introduced. One of its special cases is extensively developed. A general method for constructing coherent states related to any algebra of the type A q is discussed. The construction following this method is carried out for the special case. (author)

75 FR 29217 - Office of the Attorney General; Certification Process for State Capital Counsel Systems; Removal...

Science.gov (United States)

2010-05-25

... Office of the Attorney General; Certification Process for State Capital Counsel Systems; Removal of Final Rule AGENCY: Office of the Attorney General, Department of Justice. ACTION: Notice of proposed... the Attorney General has certified ``that [the] State has established a mechanism for providing...

CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

Directory of Open Access Journals (Sweden)

Ionela Cristina Breahna Pravat

2014-07-01

Full Text Available The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS, and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP. However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.

48 CFR 9903.101 - Cost Accounting Standards.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41 U.S...

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

Study on the nonlocality effects for generalized optical potentials

International Nuclear Information System (INIS)

Gurbanovich, I.S.; Zelenskaya, N.S.

1981-01-01

In previous studies the authors have ihown that the generalized optic potential (GOP) of particles interaction is a superposition of local and non local potentials (LP, NLP). On the example of α- particles scattering on the 8 Be nucleus at about 10-15 MeV the GOP nonlocal part is considered. For obtaining NLP the spectral decomposition of the Green function taking into account only contribution of relative motion of two α-particles in S-state is used. The locally-equivalent addition to central potential of α-particles scattering at 8 Be previously calculated is obtained. In a graphical form a total locally-equivalent potential and local GOP part are presented. It is shown that taking into account the nonlocallity effect in a locally energy approximation for precise wave function in S-state widen a potential hole without changing its depth. Such widening corresponds to the general character of behaviour of non local potentials calculated in the microscopic approach [ru

Reports presented to the general meeting of shareholders, Houthalen, 19th May 1980 (Rapports presentees a l'assemblee generale des actionnaires tenue a Houthalen le 19 mai 1980)

Energy Technology Data Exchange (ETDEWEB)

NV Kempense Steenkohlenmijnen

1980-01-01

Topics covered at the meeting were : The general state of the coal industry in the Community and in Belgium, the work of the Company, production, output, cost, prices, development of mining techniques, ventilation and cooling arrangements, safety and hygiene, power stations, major undertakings (Underground, exploratory borings from the surface, surface work) personnel (manpower numbers, recruitment, absenteeism, training and social programmes) marketing aspects in 1979 (sales to the steel industry, coal imports, sales to the electricity sector, special types of coal), diversification of the Company's activities, Company accounts, and comments of a financial nature, profit and loss accounts, the balance sheet, statutory appointments, the auditor's report at the annual general meeting of 19th May, 1980, comparison of balance sheets, suspense accounts and profit and loss accounts. (In French and in Dutch)

Twisted boundary states and representation of generalized fusion algebra

International Nuclear Information System (INIS)

Ishikawa, Hiroshi; Tani, Taro

2006-01-01

The mutual consistency of boundary conditions twisted by an automorphism group G of the chiral algebra is studied for general modular invariants of rational conformal field theories. We show that a consistent set of twisted boundary states associated with any modular invariant realizes a non-negative integer matrix representation (NIM-rep) of the generalized fusion algebra, an extension of the fusion algebra by representations of the twisted chiral algebra associated with the automorphism group G. We check this result for several concrete cases. In particular, we find that two NIM-reps of the fusion algebra for su(3) k (k=3,5) are organized into a NIM-rep of the generalized fusion algebra for the charge-conjugation automorphism of su(3) k . We point out that the generalized fusion algebra is non-commutative if G is non-Abelian and provide some examples for G-bar S 3 . Finally, we give an argument that the graph fusion algebra associated with simple current extensions coincides with the generalized fusion algebra for the extended chiral algebra, and thereby explain that the graph fusion algebra contains the fusion algebra of the extended theory as a subalgebra

California School Accounting Manual, 1988 Edition.

Science.gov (United States)

California State Dept. of Education, Sacramento.

This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

7 CFR 761.53 - Interest bearing accounts.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Interest bearing accounts. 761.53 Section 761.53... AGRICULTURE SPECIAL PROGRAMS GENERAL PROGRAM ADMINISTRATION Supervised Bank Accounts § 761.53 Interest bearing accounts. (a) A supervised bank account, if possible, will be established as an interest bearing deposit...

Engaging Accounting Students: How to Teach Principles of Accounting in Creative and Exciting Ways

Science.gov (United States)

Jaijairam, Paul

2012-01-01

Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of accounting. This article contends that it is not the subject matter that is dry, but rather the methods in which faculty have traditionally presented accounting fundamentals and principles. Departing from standard lectures and…

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

Science.gov (United States)

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

2016-01-01

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

78 FR 77557 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

Science.gov (United States)

2013-12-24

... must certify ``that the information provided in the report of each bank's and association's accounts... reports of accounts and exposures or any other information received pursuant to Sec. 621.15(a)(1... examination and non-public information, including data from reports of System accounts and exposures received...

46 CFR 232.2 - General instructions.

Science.gov (United States)

2010-10-01

... accepted accounting principles. All contractors shall conform their accounting policies to generally accepted accounting principles (promulgated by the Financial Accounting Standards Board of the American... reports in the prescribed formats and is consistent with generally accepted accounting principles. (c...

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…

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)

78 FR 76728 - Charitable Donation Accounts

Science.gov (United States)

2013-12-19

... accepted accounting principles, must be limited to 5 percent of your net worth at all times for the... liquidation of the account, in accordance with generally accepted accounting principles; and (D) Indicate the... FCU and reasonable given its size and financial condition.\\6\\ \\5\\ 12 CFR 701.25(a) (2011). \\6\\ Id. 12...

47 CFR 32.16 - Changes in accounting standards.

Science.gov (United States)

2010-10-01

... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...

78 FR 48632 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

Science.gov (United States)

2013-08-09

... and other examination and non-public information,\\4\\ including data from reports of System accounts... Reporting Entity that the information provided in the report of accounts and exposures is a true and... to the FCA that the information provided in the report of all banks' and associations' accounts and...

O(N) symmetries, sum rules for generalized Hermite polynomials and squeezed states

International Nuclear Information System (INIS)

Daboul, Jamil; Mizrahi, Salomon S

2005-01-01

Quantum optics has been dealing with coherent states, squeezed states and many other non-classical states. The associated mathematical framework makes use of special functions as Hermite polynomials, Laguerre polynomials and others. In this connection we here present some formal results that follow directly from the group O(N) of complex transformations. Motivated by the squeezed states structure, we introduce the generalized Hermite polynomials (GHP), which include as particular cases, the Hermite polynomials as well as the heat polynomials. Using generalized raising operators, we derive new sum rules for the GHP, which are covariant under O(N) transformations. The GHP and the associated sum rules become useful for evaluating Wigner functions in a straightforward manner. As a byproduct, we use one of these sum rules, on the operator level, to obtain raising and lowering operators for the Laguerre polynomials and show that they generate an sl(2, R) ≅ su(1, 1) algebra

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

Bimetric general relativity and cosmology

International Nuclear Information System (INIS)

Rosen, N.

1980-01-01

A modification of the general relativity theory is proposed (bimetric general relativity) in which, in addition to the usual metric tensor gsub(μupsilon) describing the space-time geometry and gravitation, there exists also a background metric tensor γsub(μupsilon). The latter describes the space-time of the universe if no matter were present and is taken to correspond to a space-time of constant curvature with positive spatial curvature (k = 1). Field equations are obtained, and these agree with the Einstein equations for systems that are small compared to the size of the universe, such as the solar system. Energy considerations lead to a generalized form of the De Donder condition. Simple isotropic closed models of the universe can be set up which first contract and then expand without going through a singular state. It is suggested that the maximum density of the universe was of the order of c 5 -h -1 G -2 approximately 10 93 g/cm 3 . The expansion from such a high-density state is similar to that from the singular state ('big bang') of the general relativity models. In the case of the dust-filled model the parameters can be fitted to present cosmological data. Using the radiation-filled model to describe the early history of the universe, the cosmic abundance of helium and other light elements can be accounted for in the same way as in ordinary general relativity. (author)

A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy

Directory of Open Access Journals (Sweden)

Marenych Tetyana H

2016-05-01

Full Text Available The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not only for users of financial reports but also for achieving the purposes of determining the object of levying the profits tax. There revealed significant differences at reflecting in accounting the consequences of changes in the accounting policy and accounting estimate. There has been generalized the information in the order on the enterprise accounting policy with respect to accounting estimates. It is proposed to provide a separate section in the order, where there should be presented information about the list of accounting estimates taken, about how the company will make changes in the accounting policy, accounting estimate as well as correct errors

Financial statements and other accounting issues

International Nuclear Information System (INIS)

Graham, G.M.

1998-01-01

The main components of the proposed new National Instrument 52-104 and Companion Policy 52-104CP resulting from the efforts of the Canadian Securities Administrators to reformulate accounting related securities policies are discussed. National Instrument 52-104 replaces several national policies which dealt with the requirement to follow generally accepted accounting principles and generally accepted auditing standards. Implications of the new rules for the oil and natural gas industry are reviewed

International Financial Reporting Standards And Accounting Education in Turkey: an Investigation On Accounting Academians’ Perceptions

OpenAIRE

DURER, Salih; AKBAŞ, Halil Emre; ZEYTİNOĞLU, Emin

2016-01-01

This study aims to examine the perceptions of accountingacademicians about incorporating International Financial ReportingStandards (IFRS) into the accounting education. Results of thestudy indicate that uncertainty in the implementation of IFRS isseen as the most challenging aspect of incorporating IFRS into theaccounting education and the most appropriate path that shouldbe followed in accounting education is to give equal weight to AccountingSystem Implementation General Communiqués, tax l...

An approach for quantitatively analyzing the genuine tripartite nonlocality of general three-qubit states

Science.gov (United States)

Su, Zhaofeng; Li, Lvzhou; Ling, Jie

2018-04-01

Nonlocality is an important resource for quantum information processing. Genuine tripartite nonlocality, which is sufficiently confirmed by the violation of Svetlichny inequality, is a kind of more precious resource than the standard one. The genuine tripartite nonlocality is usually quantified by the amount of maximal violation of Svetlichny inequality. The problem of detecting and quantifying the genuine tripartite nonlocality of quantum states is of practical significance but still open for the case of general three-qubit quantum states. In this paper, we quantitatively investigate the genuine nonlocality of three-qubit states, which not only include pure states but also include mixed states. Firstly, we derive a simplified formula for the genuine nonlocality of a general three-qubit state, which is a function of the corresponding three correlation matrices. Secondly, we develop three properties of the genuine nonlocality which can help us to analyze the genuine nonlocality of complex states and understand the nature of quantum nonlocality. Further, we get analytical results of genuine nonlocality for two classes of three-qubit states which have special correlation matrices. In particular, the genuine nonlocality of generalized three-qubit GHZ states, which is derived by Ghose et al. (Phys. Rev. Lett. 102, 250404, 2009), and that of three-qubit GHZ-symmetric states, which is derived by Paul et al. (Phys. Rev. A 94, 032101, 2016), can be easily derived by applying the strategy and properties developed in this paper.

New Challenges in Teaching Accounting and Reporting in Tourist Enterprises

Directory of Open Access Journals (Sweden)

Maria Gabriella Baldarelli

2013-02-01

Full Text Available The experience of teaching for several years in different degree courses pressed me to use new tools and methods to make use of Connecting general trend of teaching all over the world this paper want to reply to the following research question: “what challenges we are facing in teaching accounting and reporting in tourist enterprises?”. Research design is oriented to deep study international literature about the state of art of teaching accounting and above all social and environmental accounting and reporting (SEAR (Gray, Owen, Adams, 1996, Tinker, Gray, 2003; Tinker, 2005; Gray, Guthrie, 2007, because I think that this field is very important for service enterprises, especially for tourist ones. The importance is given by disclosure and democracy that is at the base of SEAR process and my interest to safeguard people and environment in tourist entities and destinations (Garrone, Di Cesare, 2005.I want to present some reflections about how to teach accounting in tourism to give student the availability to understand the constructive role of accounting but at the same time the bad role of it at the same to serve power and exploitation.

Development of state computerised accounting system for nuclear material in the Slovak Republic and the Czech Republic towards 2000

International Nuclear Information System (INIS)

Bezak, S.; Bencova, A.; Cisar, V.; Zajicova, M.; Bilek, J.; Olsansky, J.

1999-01-01

The presentation describes the evaluation of computerised system for processing of safeguards data and reporting to the IAEA in the Slovak Republic and in the Czech Republic in accordance with their Safeguards Agreements. The attention is given to the first code for processing of accounting data, established and operated in the Nuclear Research Institute in Rez in 1980. Further it is concentrated on the code ZARUKY, developed as a tool for control of and accounting for nuclear material at the State level in 1992, created on the database system CLIPPER-5 in operational system MS-DOS and operated until now. The general intention is to show and clarify main problems connected with the year 2000 and to share this experience with other colleagues. Possible ways for solution of these problems are listed and necessary regulatory role of the SSACs is presented. Also the main requirements for new code, which should communicate with the database of operators and reflect all limitations specified in their permissions, which should be a system with fully satisfactory safety, strictly defined confidentiality and should allow the access of several users in parallel is described. As a new component of this afford the requirements for reporting in accordance with the Protocol Additional to the Safeguard Agreement is mentioned. It is presented that the code in WINDOWS operation system on a database system ORACLE accepting also new date format 'YYYYMMDD' would meet all of these requirements. (author)

INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES

OpenAIRE

Katherine Kinkela; Peter Harris; John Malindredos

2010-01-01

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

Accounting of inter-electron correlations in the model of mobile electron shells

International Nuclear Information System (INIS)

Panov, Yu.D.; Moskvin, A.S.

2000-01-01

One studied the basic peculiar features of the model for mobile electron shells for multielectron atom or cluster. One offered a variation technique to take account of the electron correlations where the coordinates of the centre of single-particle atomic orbital served as variation parameters. It enables to interpret dramatically variation of electron density distribution under anisotropic external effect in terms of the limited initial basis. One studied specific correlated states that might make correlation contribution into the orbital current. Paper presents generalization of the typical MO-LCAO pattern with the limited set of single particle functions enabling to take account of additional multipole-multipole interactions in the cluster [ru

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…

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)

48 CFR 45.106 - Transferring accountability.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Transferring accountability. 45.106 Section 45.106 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY General 45.106 Transferring accountability. Government property...

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

Pseudo-Hermitian coherent states under the generalized quantum condition with position-dependent mass

International Nuclear Information System (INIS)

Yahiaoui, S A; Bentaiba, M

2012-01-01

In the context of the factorization method, we investigate the pseudo-Hermitian coherent states and their Hermitian counterpart coherent states under the generalized quantum condition in the framework of a position-dependent mass. By considering a specific modification in the superpotential, suitable annihilation and creation operators are constructed in order to reproduce the Hermitian counterpart Hamiltonian in the factorized form. We show that by means of these ladder operators, we can construct a wide range of exactly solvable potentials as well as their accompanying coherent states. Alternatively, we explore the relationship between the pseudo-Hermitian Hamiltonian and its Hermitian counterparts, obtained from a similarity transformation, to construct the associated pseudo-Hermitian coherent states. These latter preserve the structure of Perelomov’s states and minimize the generalized position–momentum uncertainty principle. This article is part of a special issue of Journal of Physics A: Mathematical and Theoretical devoted to ‘Quantum physics with non-Hermitian operators’. (paper)

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...

Linear-time general decoding algorithm for the surface code

Science.gov (United States)

Darmawan, Andrew S.; Poulin, David

2018-05-01

A quantum error correcting protocol can be substantially improved by taking into account features of the physical noise process. We present an efficient decoder for the surface code which can account for general noise features, including coherences and correlations. We demonstrate that the decoder significantly outperforms the conventional matching algorithm on a variety of noise models, including non-Pauli noise and spatially correlated noise. The algorithm is based on an approximate calculation of the logical channel using a tensor-network description of the noisy state.

A General State-Space Formulation for Online Scheduling

Directory of Open Access Journals (Sweden)

Dhruv Gupta

2017-11-01

Full Text Available We present a generalized state-space model formulation particularly motivated by an online scheduling perspective, which allows modeling (1 task-delays and unit breakdowns; (2 fractional delays and unit downtimes, when using discrete-time grid; (3 variable batch-sizes; (4 robust scheduling through the use of conservative yield estimates and processing times; (5 feedback on task-yield estimates before the task finishes; (6 task termination during its execution; (7 post-production storage of material in unit; and (8 unit capacity degradation and maintenance. Through these proposed generalizations, we enable a natural way to handle routinely encountered disturbances and a rich set of corresponding counter-decisions. Thereby, greatly simplifying and extending the possible application of mathematical programming based online scheduling solutions to diverse application settings. Finally, we demonstrate the effectiveness of this model on a case study from the field of bio-manufacturing.

THE INTERFACE BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Elena HLACIUC

2017-12-01

Full Text Available The purpose of this article is to offer useful information about the about the two branches of accounting, management accounting and financial accounting. The role of management accounting is to make the life easier for managers and to facilitate decisions that have to take on the production process or the smooth running of the business. The managers are in a continues need of various information, from the evolution of economics processes of the companies they are leading, up to the external environment. They required data information by different techniques, statistics, graphs, mathematical calculations, to substantiate the decision to take by data value, and not just rely on technical or quantitative. Financial accounting do not offer detailed information about the evolution or informational needs of managers, this is designed external users, like: state institutions, the competition, banks, suppliers, customers who do not require daily information about the entity. Instead, the manager request the detailed information, at irregular intervals, about the production process, the labor productivity, activity reports, internal entity, which often is not available to external users of accounting information. The financial accounting is based on several conventions, laws, standards, helping financial data are comparable over time or between similar entities. The financial accounting offers information about the performance and financial position of the entity and making it intelligible at the same time by all the users. In the case of management accounting, the information do not have an standard presentation, the reports offers information about money, the moment when those have to be paid and the moment when they come back, as receipts. The management accounting it provides futures information and what will happen, in contrast to financial accounting, who provides information about the past and what just happened. Management information uses tools

Experience-based utility and own health state valuation for a health state classification system: why and how to do it.

Science.gov (United States)

Brazier, John; Rowen, Donna; Karimi, Milad; Peasgood, Tessa; Tsuchiya, Aki; Ratcliffe, Julie

2017-10-11

In the estimation of population value sets for health state classification systems such as the EuroQOL five dimensions questionnaire (EQ-5D), there is increasing interest in asking respondents to value their own health state, sometimes referred to as "experience-based utility values" or, more correctly, own rather than hypothetical health states. Own health state values differ to hypothetical health state values, and this may be attributable to many reasons. This paper critically examines whose values matter; why there is a difference between own and hypothetical values; how to measure own health state values; and why to use own health state values. Finally, the paper examines other ways that own health state values can be taken into account, such as including the use of informed general population preferences that may better take into account experience-based values.

12 CFR 363.3 - Independent public accountant.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Independent public accountant. 363.3 Section... POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant. (a... public accountant to audit and report on its annual financial statements in accordance with generally...

28 CFR 0.109 - Implementation of the Treaty of Friendship and General Relations Between the United States and...

Science.gov (United States)

2010-07-01

... Friendship and General Relations Between the United States and Spain. 0.109 Section 0.109 Judicial... Service § 0.109 Implementation of the Treaty of Friendship and General Relations Between the United States... States within the meaning of Article XXIV of the Treaty of Friendship and General Relations Between the...

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.

Accounting Aspects of Reporting Employees’ Income under Special Taxation

Directory of Open Access Journals (Sweden)

Ivo Mijoč

2010-07-01

Full Text Available This paper explains the basic terms connected to income in general, employment and employees’ income. Examples are given of the calculation and the bookkeeping of this type of income in several different cases which can be seen in practice, e.g. if an employee takes a holiday, sick leave, maternity leave or if the employee has a place of residence in an Area of Special State Concern or is being employed for the first time. The middle part of 2008 and the year 2009 are of utmost importance because of the adoption of a number of laws which regulate these issues; therefore it is important to acknowledge these in income accountancy and bookkeeping, tax and contribution payments. The imposing of a special tax on salaries has significant implications in income accountancy of this kind.

Accounting assessment

Directory of Open Access Journals (Sweden)

Kafka S.М.

2017-03-01

Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

Methodology of sustainability accounting

Directory of Open Access Journals (Sweden)

O.H. Sokil

2017-03-01

Full Text Available Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.

Probabilistic Teleportation of an Unknown One-Particle State by a Three-Particle General W State

International Nuclear Information System (INIS)

Xiu Xiaoming; Dong Li; Gao Yajun

2007-01-01

Two schemes for teleporting an unknown one-particle state are proposed when a general W state is utilized as quantum channel. In the first scheme, after the sender (Alice) makes a Bell-state measurement on her particles, the recipient (Bob) performs a Von Neumann measurement and introduces an auxiliary particle, and carries out a unitary transformation on his particle and the auxiliary particle, and performs a Von Neumann measurement on the auxiliary particle to confirm whether the teleportation succeeds or not. In the second scheme, the recipient (Bob) does not need to perform the first Von Neumann measurement or introduce the auxiliary particle, which is necessary in the first scheme. It is shown that the maximal probabilities of successful teleportation of the two schemes are identical if the recipient (Bob) performs an appropriate unitary transformation and adopts a proper particle on which he recovers the quantum information of state to be teleported.

Probabilistic Teleportation of an Unknown One-Particle State by a Three-Particle General W State

Institute of Scientific and Technical Information of China (English)

XIU Xiao-Ming; DONG Li; GAO Ya-Jun

2007-01-01

Two schemes for teleporting an unknown one-particle state are proposed when a general W state is utilized as quantum channel.In the first scheme,after the sender (Alice) makes a Bell-state measurement on her particles,the recipient (Bob) performs a Von Neumann measurement and introduces an auxiliary particle,and carries out a unitary transformation on his particle and the auxiliary particle,and performs a Von Neumann measurement on the auxiliary particle to confirm whether the teleportation succeeds or not.In the second scheme,the recipient (Bob) does not need to perform the first Von Neumann measurement or introduce the auxiliary particle,which is necessary in the first scheme.It is shown that the maximal probabilities of successful teleportation of the two schemes are identical if the recipient (Bob) performs an appropriate unitary transformation and adopts a proper particle on which he recovers the quantum information of state to be teleported.

14 CFR Sec. 2-5 - Revenue and accounting practices.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Revenue and accounting practices. Sec. 2-5... General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices... physically verify the reliability of its passenger revenue accounting practice at least once each accounting...

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...

Atmospheric Diabatic Heating in Different Weather States and the General Circulation

Science.gov (United States)

Rossow, William B.; Zhang, Yuanchong; Tselioudis, George

2016-01-01

Analysis of multiple global satellite products identifies distinctive weather states of the atmosphere from the mesoscale pattern of cloud properties and quantifies the associated diabatic heating/cooling by radiative flux divergence, precipitation, and surface sensible heat flux. The results show that the forcing for the atmospheric general circulation is a very dynamic process, varying strongly at weather space-time scales, comprising relatively infrequent, strong heating events by ''stormy'' weather and more nearly continuous, weak cooling by ''fair'' weather. Such behavior undercuts the value of analyses of time-averaged energy exchanges in observations or numerical models. It is proposed that an analysis of the joint time-related variations of the global weather states and the general circulation on weather space-time scales might be used to establish useful ''feedback like'' relationships between cloud processes and the large-scale circulation.

Current Account Adjustment: Some New Theory and Evidence

OpenAIRE

Jiandong Ju; Shang-Jin Wei

2007-01-01

This paper aims to provide a theory of current account adjustment that generalizes the textbook version of the intertemporal approach to current account and places domestic labor market institutions at the center stage. In general, in response to a shock, an economy adjusts through a combination of a change in the composition of goods trade (i.e., intra-temporal trade channel) and a change in the current account (i.e., intertemporal trade channel). The more rigid the labor market, the slower ...

Ground state correlations and structure of odd spherical nuclei

International Nuclear Information System (INIS)

Mishev, S.; Voronov, V. V.

2006-01-01

It is well known that the Pauli principle plays a substantial role at low energies because the phonon operators are not ideal boson operators. Calculating the exact commutators between the quasiparticle and phonon operators one can take into account the Pauli principle corrections. Besides the ground state correlations due to the quasiparticle interaction in the ground state influence the single particle fragmentation as well. In this paper, we generalize the basic QPM equations to account for both mentioned effects. As an illustration of our approach, calculations on the structure of the low-lying states in "1"3"1Ba have been performed.

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...

42 CFR 51c.112 - Grantee accountability.

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 51c.112 Section 51c.112 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR COMMUNITY HEALTH SERVICES General Provisions § 51c.112 Grantee accountability. (a) Accounting for grant award...

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)

Cluster-state quantum computing enhanced by high-fidelity generalized measurements.

Science.gov (United States)

Biggerstaff, D N; Kaltenbaek, R; Hamel, D R; Weihs, G; Rudolph, T; Resch, K J

2009-12-11

We introduce and implement a technique to extend the quantum computational power of cluster states by replacing some projective measurements with generalized quantum measurements (POVMs). As an experimental demonstration we fully realize an arbitrary three-qubit cluster computation by implementing a tunable linear-optical POVM, as well as fast active feedforward, on a two-qubit photonic cluster state. Over 206 different computations, the average output fidelity is 0.9832+/-0.0002; furthermore the error contribution from our POVM device and feedforward is only of O(10(-3)), less than some recent thresholds for fault-tolerant cluster computing.

PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

OpenAIRE

Marian TAICU

2014-01-01

Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to me...

20 CFR 725.513 - Accountability; transfer.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Accountability; transfer. 725.513 Section 725.513 Employees' Benefits EMPLOYMENT STANDARDS ADMINISTRATION, DEPARTMENT OF LABOR FEDERAL COAL MINE... MINE SAFETY AND HEALTH ACT, AS AMENDED Payment of Benefits General Provisions § 725.513 Accountability...

28 CFR 65.84 - Procedures for the Attorney General when seeking State or local assistance.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Procedures for the Attorney General when... the Attorney General when seeking State or local assistance. (a)(1) When the Attorney General... President has determined that an immigration emergency exists, the Attorney General shall negotiate the...

26 CFR 1.6655-6 - Methods of accounting.

Science.gov (United States)

2010-04-01

... of accounting method. Corporation ABC, a calendar year taxpayer, uses an accrual method of accounting... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Methods of accounting. 1.6655-6 Section 1.6655... Methods of accounting. (a) In general. In computing any required installment, a corporation must use the...

Energy Savings Forecast of Solid-State Lighting in General Illumination Applications

Energy Technology Data Exchange (ETDEWEB)

none,

2014-08-29

With declining production costs and increasing technical capabilities, LED adoption has recently gained momentum in general illumination applications. This is a positive development for our energy infrastructure, as LEDs use significantly less electricity per lumen produced than many traditional lighting technologies. The U.S. Department of Energy’s Energy Savings Forecast of Solid-State Lighting in General Illumination Applications examines the expected market penetration and resulting energy savings of light-emitting diode, or LED, lamps and luminaires from today through 2030.

[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…

30 CFR 227.800 - How will MMS monitor a State's performance of delegated functions?

Science.gov (United States)

2010-07-01

... visits and Office of the Inspector General, General Accounting Office, and MMS audits of your performance... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How will MMS monitor a State's performance of... THE INTERIOR MINERALS REVENUE MANAGEMENT DELEGATION TO STATES Performance Review § 227.800 How will...

Generalized quantum interference of correlated photon pairs

Science.gov (United States)

Kim, Heonoh; Lee, Sang Min; Moon, Han Seb

2015-01-01

Superposition and indistinguishablility between probability amplitudes have played an essential role in observing quantum interference effects of correlated photons. The Hong-Ou-Mandel interference and interferences of the path-entangled photon number state are of special interest in the field of quantum information technologies. However, a fully generalized two-photon quantum interferometric scheme accounting for the Hong-Ou-Mandel scheme and path-entangled photon number states has not yet been proposed. Here we report the experimental demonstrations of the generalized two-photon interferometry with both the interferometric properties of the Hong-Ou-Mandel effect and the fully unfolded version of the path-entangled photon number state using photon-pair sources, which are independently generated by spontaneous parametric down-conversion. Our experimental scheme explains two-photon interference fringes revealing single- and two-photon coherence properties in a single interferometer setup. Using the proposed interferometric measurement, it is possible to directly estimate the joint spectral intensity of a photon pair source. PMID:25951143

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

Directory of Open Access Journals (Sweden)

Maria Antónia Jorge de Jesus

2014-09-01

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

Quantum description of light propagation in generalized media

DEFF Research Database (Denmark)

Häyrynen, Teppo; Oksanen, Jani

2016-01-01

(TW) approach, we generalize the linear material model to simultaneously account for both the emission and absorption processes and to have point-wise defined noise field statistics and intensity dependent interaction strengths. Thus, our approach describes the quantum input-output relations of linear...... the approach to investigate media in nonuniform states which can be e.g. consequences of a temperature gradient over the medium or a position dependent inversion of the amplifier. Furthermore, by using the generalized model we investigate devices with intensity dependent interactions and show how an initial...

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...

Three-body Coulomb systems using generalized angular-momentum S states

Science.gov (United States)

Whitten, R. C.; Sims, J. S.

1974-01-01

An expansion of the three-body Coulomb potential in generalized angular-momentum eigenfunctions developed earlier by one of the authors is used to compute energy eigenvalues and eigenfunctions of bound S states of three-body Coulomb systems. The results for He, H(-), e(-)e(+)e(-), and pmu(-)p are compared with the results of other computational approaches.

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)

Valuation of scleroderma and psoriatic arthritis health states by the general public

Directory of Open Access Journals (Sweden)

Hays Ron D

2010-10-01

Full Text Available Abstract Objective Psoriatic arthritis (PsA and scleroderma (SSc are chronic rheumatic disorders with detrimental effects on health-related quality of life. Our objective was to assess health values (utilities from the general public for health states common to people with PsA and SSc for economic evaluations. Methods Adult subjects from the general population in a Midwestern city (N = 218 completed the SF-12 Health Survey and computer-assisted 0-100 rating scale (RS, time trade-off (TTO, range: 0.0-1.0 and standard gamble (SG, range: 0.0-1.0 utility assessments for several hypothetical PsA and SSc health states. Results Subjects included 135 (62% females, 143 (66% Caucasians, and 62 (28% African-Americans. The mean (SD scores for the SF-12 Physical Component Summary scale were 52.9 (8.3 and for the SF-12 Mental Component Summary scale were 49.0 (9.1, close to population norms. The mean RS, TTO, and SG scores for PsA health states varied with severity, ranging from 20.2 to 63.7 (14.4-20.3 for the RS 0.29 to 0.78 (0.24-0.31 for the TTO, and 0.48 to 0.82 (0.24-0.34 for the SG. The mean RS, TTO, and SG scores for SSc health states were 25.3-69.7 (15.2-16.3 for the RS, 0.36-0.80 (0.25-0.31 for the TTO, and 0.50-0.81 (0.26-0.32 for the SG, depending on disease severity. Conclusion Health utilities for PsA and SSc health states as assessed from the general public reflect the severity of the diseases. These descriptive findings could have implications regarding comparative effectiveness research for tests and treatments for PsA and SSc.

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.

48 CFR 31.002 - Availability of accounting guide.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and procedures...

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...

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.

Local and nonlocal contents in N-qubit generalized Greenberger-Horne-Zeilinger states

International Nuclear Information System (INIS)

Ren, Chang-Liang; Choi, Mahn-Soo

2010-01-01

We investigate local contents in N-qubit generalized Greenberger-Horne-Zeilinger (GHZ) states. We suggest a decomposition for correlations in the GHZ states into a nonlocal and fully local part, and find a lower and upper bound on the local content. Our lower bound reproduces the previous result for N=2[V. Scarani, Phys. Rev. A 77, 042112 (2008)] and decreases rapidly with N.

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...

Addressing Ethical Matters in Ukrainian Accounting Practice

Directory of Open Access Journals (Sweden)

Yurii Zhatkin

2017-10-01

Full Text Available Nowadays professional ethics is rapidly gaining its importance all over the world in general and in accounting ethics, in particular. Financial scandals have shifted the focus from the technical competence of accounting professionals to their ethical behavior. Recent developments and changes have made the code of ethics a vital tool to maintain the reputation of the accounting profession, however, little is known about the recent developments in this field in the transition economy of Ukraine. The aim of the research is to reveal the opinions on professional accounting ethics among Ukrainian professionals and to identify the adherence to ethical behavior and prevalence of ethical issues in accounting practices in Ukraine. The authors conducted a survey in the form of questionnaire among the target audience of professional accountants in both private and public organizations. The results have shown that while the general opinion of the respondents on the present level of accounting ethics in Ukraine is low, they are well aware of the Code of Ethics for Professional Accountants, its main principles and their importance. The study also indicated that professional ethics should be included into the HEIs curriculum and definitely deserves more attention from the public side.

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...

Stochastic wave-function unravelling of the generalized Lindblad equation using correlated states

International Nuclear Information System (INIS)

Moodley, Mervlyn; Nsio Nzundu, T; Paul, S

2012-01-01

We perform a stochastic wave-function unravelling of the generalized Lindblad master equation using correlated states, a combination of the system state vectors and the environment population. The time-convolutionless projection operator method using correlated projection superoperators is applied to a two-state system, a qubit, that is coupled to an environment consisting of two energy bands which are both populated. These results are compared to the data obtained from Monte Carlo wave-function simulations based on the unravelling of the master equation. We also show a typical quantum trajectory and the average time evolution of the state vector on the Bloch sphere. (paper)

PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

Directory of Open Access Journals (Sweden)

Marian ŢAICU

2014-11-01

Full Text Available Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to meet the information needs of management.

14 CFR Sec. 1-4 - System of accounts coding.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false System of accounts coding. Sec. 1-4 Section... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered...

26 CFR 1.148-6A - General allocation and accounting rules.

Science.gov (United States)

2010-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Certain Bonds Sold Prior to... (3) There is an independent verification (e.g., from an independent certified public accountant) that...

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.

Energy Savings Forecast of Solid-State Lighting in General Illumination Applications

Energy Technology Data Exchange (ETDEWEB)

Penning, Julie [Navigant Consulting Inc., Washington, DC (United States); Stober, Kelsey [Navigant Consulting Inc., Washington, DC (United States); Taylor, Victor [Navigant Consulting Inc., Washington, DC (United States); Yamada, Mary [Navigant Consulting Inc., Washington, DC (United States)

2016-09-01

The DOE report, Energy Savings Forecast of Solid-State Lighting in General Illumination Applications, is a biannual report which models the adoption of LEDs in the U.S. general-lighting market, along with associated energy savings, based on the full potential DOE has determined to be technically feasible over time. This version of the report uses an updated 2016 U.S. lighting-market model that is more finely calibrated and granular than previous models, and extends the forecast period to 2035 from the 2030 limit that was used in previous editions.

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...

The primary organization of accounting in budgetary institutions of Ukraine: development of the work plan accounts

Directory of Open Access Journals (Sweden)

Svirko S.V.

2017-03-01

Full Text Available The questions of primary accounting of economic activity of budgetary institutions in the modernization budget accounting subsystem. With the object of study chosen mechanism for building and operating its own chart of accounts of economic activity of budgetary institutions. In order to develop a thesaurus budget accounting formed the definition of «work plan accounts economic activity of budgetary institutions». The approaches to determining impacts, principles and stages of construction work plan accounts, based on what model of development formed a working plan of accounts of economic activity of budgetary institutions, based on the combined general and technical principles and allows for certain vectors regulatory impact. The necessity of formation at the Ministry of Finance of Ukraine three typical plans for major accounts of the public sector. Based on the study of the Chart of Accounts in the public sector generated and presented a typical chart of accounts of budget institutions. Conclusions about the necessity of forming mechanism of development of analytical accounts for different entities public sector.

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

General active space commutator-based coupled cluster theory of general excitation rank for electronically excited states: implementation and application to ScH.

Science.gov (United States)

Hubert, Mickaël; Olsen, Jeppe; Loras, Jessica; Fleig, Timo

2013-11-21

We present a new implementation of general excitation rank coupled cluster theory for electronically excited states based on the single-reference multi-reference formalism. The method may include active-space selected and/or general higher excitations by means of the general active space concept. It may employ molecular integrals over the four-component Lévy-Leblond Hamiltonian or the relativistic spin-orbit-free four-component Hamiltonian of Dyall. In an initial application to ground- and excited states of the scandium monohydride molecule we report spectroscopic constants using basis sets of up to quadruple-zeta quality and up to full iterative triple excitations in the cluster operators. Effects due to spin-orbit interaction are evaluated using two-component multi-reference configuration interaction for assessing the accuracy of the coupled cluster results.

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.

31 CFR 595.301 - Blocked account; blocked property.

Science.gov (United States)

2010-07-01

... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY TERRORISM SANCTIONS REGULATIONS General Definitions § 595.301 Blocked account; blocked property. The terms blocked account and blocked...

31 CFR 594.301 - Blocked account; blocked property.

Science.gov (United States)

2010-07-01

... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS General Definitions § 594.301 Blocked account; blocked property. The terms blocked account and...

Successfully Transitioning from the AA-MAS to the General Assessment. NCEO Policy Directions. Number 22

Science.gov (United States)

Lazarus, Sheryl; Thurlow, Martha; Christensen, Laurene; Shyyan, Vitaliy

2014-01-01

Federal policy initiatives such as the flexibility waivers for accountability are requiring that states transition away from the use of an alternate assessment based on modified achievement standards (AA-MAS). It is expected that those students who had participated in that assessment will instead participate in the state's general assessment (or a…

Inspector General Complaints

Science.gov (United States)

to file an online IG complaint. Active Duty Resources dfas logo Defense Finance Accounting Service Inspector General Air Force Reserve Resources dfas logo Defense Finance Accounting Service ARPC Air Reserve National Guard Resources dfas logo Defense Finance Accounting Service VPC-GR myPers AFPC Air Force Review

Ground state correlations and structure of odd spherical nuclei

International Nuclear Information System (INIS)

Mishev, S.; Voronov, V.V.

2008-01-01

It is well known that the Pauli principle plays a substantial role at low energies because the phonon operators are not ideal boson operators. Calculating the exact commutators between the quasiparticle and phonon operators one can take into account the Pauli principle corrections. Besides, the ground state correlations due to the quasiparticle interaction in the ground state influence the single-particle fragmentation as well. In this paper, we generalize the basic equations of the quasiparticle-phonon nuclear model to account for both effects mentioned. As an illustration of our approach, calculations on the structure of the low-lying states in 133 Ba have been performed

Accounting for water in the minerals industry: Capitalising on regulatory reporting

Directory of Open Access Journals (Sweden)

Rikki A. Garstone

2017-12-01

Full Text Available Australia has been rapidly advancing the field of water accounting as a tool to improve water management across the country. Water accounting is the application of a consistent and structured approach to identify, measure and report water resource information. The Bureau of Meteorology (the Bureau has developed Australian Water Accounting Standards for General Purpose Water Accounting Reports.Following collaboration between the Bureau and the Newmarket Gold Mining Company, this paper investigates how General Purpose Water Account Reporting can be applied and used in the minerals industry to simplify and improve aspects of regulatory reporting. This case study demonstrates how General Purpose Water Accounting Reports and the lessons learned from the ongoing development of the Australian National Water Account can be practically applied to regulatory reporting and corporate data management for a mining operation in the Australian Northern Territory. This paper also demonstrates the benefits of aligning a standardised water account with data that is already routinely collected as part of mining operations environmental compliance.

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...

An Evaluation of Competency Development in Accounting Trainees

Science.gov (United States)

Chaffer, Caroline; Webb, Jill

2017-01-01

Studies consistently report that accounting graduates and graduates more generally do not have the generic skills expected by employers. This study considers the perspective of UK graduates and non-graduates training for the Certified Institute of Management Accounting professional accountancy qualification. The study uses questionnaire and…

The Formation of Accounting Policies for Processing Enterprises in the Context of Adaptation of National Regulations to the International Standards of Accounting and Reporting

OpenAIRE

Rozheliuk Viktoriia M.; Denchuk Pavlo N.

2017-01-01

The article defines principles for preparation of accounting policies using both domestic and foreign experience, generalizes scientific and theoretical approaches, and improves the wordings of the concept of «accounting policy». The feasibility of conducting a preliminary assessment of efficiency of organizational activities through the use of the criteria generalized in the accounting policy has been substantiated, the legal and regulatory levels have been highlighted, taking into considera...

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.

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…

38 CFR 59.130 - General requirements for all State home facilities.

Science.gov (United States)

2010-07-01

... design and construct the project to provide sufficient space and equipment in dining, health services... safety of participants, personnel and the public. (b) A State home must meet the general conditions of..., including the Uniform Federal Accessibility Standards (UFAS) (24 CFR part 40, appendix A), during the design...

26 CFR 1.1251-2 - Excess deductions account.

Science.gov (United States)

2010-04-01

... return one or both taxpayers) changes his method of accounting, then in addition to the information... for taxpayers using certain accounting methods—(1) General rule. Under section 1251(b)(4), except to... to procedure of making the election, effect of a change in method of accounting upon making the...

31 CFR Appendix C to Subpart C of... - United States Customs Service

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false United States Customs Service C... Customs Service 1. In general. This appendix applies to the United States Customs Service. It sets forth... records and accounting of disclosures. (a) For records which are maintained at the United States Customs...

26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Accumulated adjustments account (AAA). 1.1368-2... adjustments account (AAA). (a) Accumulated adjustments account—(1) In general. The accumulated adjustments account is an account of the S corporation and is not apportioned among shareholders. The AAA is relevant...

Anisotropic charged physical models with generalized polytropic equation of state

Energy Technology Data Exchange (ETDEWEB)

Nasim, A.; Azam, M. [University of Education, Division of Science and Technology, Lahore (Pakistan)

2018-01-15

In this paper, we found the exact solutions of Einstein-Maxwell equations with generalized polytropic equation of state (GPEoS). For this, we consider spherically symmetric object with charged anisotropic matter distribution. We rewrite the field equations into simple form through transformation introduced by Durgapal (Phys Rev D 27:328, 1983) and solve these equations analytically. For the physically acceptability of these solutions, we plot physical quantities like energy density, anisotropy, speed of sound, tangential and radial pressure. We found that all solutions fulfill the required physical conditions. It is concluded that all our results are reduced to the case of anisotropic charged matter distribution with linear, quadratic as well as polytropic equation of state. (orig.)

Measurements in Accounting: Issues and Choices Determinants ...

African Journals Online (AJOL)

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

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.

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...

Considerations on the Fiscal Consequences of Accounting Result

Directory of Open Access Journals (Sweden)

Petec ( Călinescu Daniela

2016-01-01

In terms of information provided by the accounting result, those are intended for a wide rangeof users among which shareholders, investors, financial creditors, the general public, whileinformation given by the fiscal result are mainly intended for the government and fiscalmanagement institutions. Both accounting result and fiscal result are determined based onrevenues and expenses recorded in the accounts, while respecting accounting policies andprinciples and tax laws.

Regulation of the Bulgarian accounting system and its future perspectives

Directory of Open Access Journals (Sweden)

Snejana Basheva

2015-09-01

Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.

A Behavior-Analytic Account of Motivational Interviewing

Science.gov (United States)

Christopher, Paulette J.; Dougher, Michael J.

2009-01-01

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

Defining ecosystem assets for natural capital accounting

NARCIS (Netherlands)

Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; Jong, de Rixt; Lesschen, Jan Peter

2016-01-01

In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present

Account 1983-84

International Nuclear Information System (INIS)

1984-01-01

Account prepared pursuant to section 3 (4) of the Radiological Protection Act 1970 of the receipts and payments of the National Radiological Protection Board for the year ended 31st March 1984; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 149 of 1983-84). (U.K.)

12 CFR 621.5 - Accounting for the allowance for loan losses and chargeoffs.

Science.gov (United States)

2010-01-01

... according to generally accepted accounting principles. (b) Develop, adopt, and consistently apply policies... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for the allowance for loan losses... ACCOUNTING AND REPORTING REQUIREMENTS General Rules § 621.5 Accounting for the allowance for loan losses and...

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)

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.

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…

The Generalized Coherent State ansatz: Application to quantum electron-vibrational dynamics

Energy Technology Data Exchange (ETDEWEB)

Borrelli, Raffaele, E-mail: raffaele.borrelli@unito.it [DISAFA, Università di Torino, I-10095 Grugliasco (Italy); Gelin, Maxim F. [Departement of Chemistry, Technische Universität München, D-85747 Garching (Germany)

2016-12-20

A new ansatz for molecular vibronic wave functions based on a superposition of time-dependent Generalized Coherent States is developed and analysed. The methodology is specifically tailored to describe the time evolution of the wave function of a system in which several interacting electronic states are coupled to a bath of harmonic oscillators. The equations of motion for the wave packet parameters are obtained by using the Dirac–Frenkel time-dependent variational principle. The methodology is used to describe the quantum dynamical behavior of a model polaron system and its scaling and convergence properties are discussed and compared with numerically exact results.

Method of accounting and suppressing the instability of dosimetric information

International Nuclear Information System (INIS)

Fejtek, Ya.

1977-01-01

To account for dosimetric information instability differential and integral correcting factors are proposed. The differential factor converts signals of dosimeters irradiated during short but different periods of time into equivalent signals related to a certain period of time. The factor excludes the effect of signal instability in the case of short exposures. The integral factor represents a generalization of the differential one for prolonged exposures. The statistical integral factor is derived. An example of processing experimental data using the analytical method developed is presented. The method is pointed out to have been introduced in the state personal dosimetry service in Czechoslovakia [ru

Generalized extended Navier-Stokes theory

DEFF Research Database (Denmark)

Hansen, J. S.; Daivis, Peter J.; Dyre, Jeppe C.

2013-01-01

in molecular fluids. To discuss these phenomena in detail, molecular dynamics simulations of molecular chlorine are performed for three different state points. In general, the theory captures the behavior for small wavevector and frequencies as expected. For example, in the hydrodynamic regime......The extended Navier-Stokes theory accounts for the coupling between the translational and rotational molecular degrees of freedom. In this paper, we generalize this theory to non-zero frequencies and wavevectors, which enables a new study of spatio-temporal correlation phenomena present...... and for molecular fluids with small moment of inertia like chlorine, the theory predicts that the longitudinal and transverse intrinsic angular velocity correlation functions are almost identical, which is also seen in the molecular dynamics simulations. However, the theory fails at large wavevector and frequencies...

18 CFR 367.9110 - Account 911, Supervision.

Science.gov (United States)

2010-04-01

... account must include the cost of labor and expenses incurred in the general direction and supervision of sales activities, except merchandising. Direct supervision of a specific activity, such as demonstrating, selling, or advertising, must be charged to the account wherein the costs of such activity are included...

Holland’s personality types versus preferences in accounting

Directory of Open Access Journals (Sweden)

Joanna Cewińska

2017-09-01

Full Text Available Holland’s personality types versus preferences in accounting The article presents the results of research on the relationship between personality according to the typol-ogy of Holland with preferences in accounting. In his theory, Holland distinguished six personality types: Realistic, Investigative, Artistic, Social, Enterprising, and Conventional. The authors formulated a general hypothesis that these different personality types have different preferences and views on certain issues in accounting. They also formulated several detailed hypotheses related to two personality types: Conven-tional and Enterprising. In order to verify the hypotheses, the authors carried out quantitative research (a questionnaire survey and focus interviews. Generally speaking, these hypotheses were confirmed.

26 CFR 1.1502-17 - Methods of accounting.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Methods of accounting. 1.1502-17 Section 1.1502... (CONTINUED) INCOME TAXES Computation of Separate Taxable Income § 1.1502-17 Methods of accounting. (a) General rule. The method of accounting to be used by each member of the group shall be determined in...

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.

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

OpenAIRE

Tanja Lakovic; Jayne Fuglister

2013-01-01

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...

Valuation and creative accounting

Directory of Open Access Journals (Sweden)

Maria Madalina VOINEA

2014-06-01

Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

Statement of Accountability Reconciliation Procedures for Defense Finance and Accounting Service Columbus Center, Disbursing Station 6551

National Research Council Canada - National Science Library

1998-01-01

.... Beginning in FY 1996, the Defense Finance and Accounting Service (DFAS) Indianapolis Center became responsible for preparing the financial statements for the Department 97 general fund appropriations...

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

22 CFR 1003.1 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

Science.gov (United States)

2010-04-01

..., accounting of certain disclosures, and definitions. 1003.1 Section 1003.1 Foreign Relations INTER-AMERICAN... disclosure, accounting of certain disclosures, and definitions. (a) The Inter-American Foundation will... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

5 CFR 2412.9 - Accounting of disclosures.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of disclosures. 2412.9 Section... RELATIONS AUTHORITY AND FEDERAL SERVICE IMPASSES PANEL GENERAL PROVISIONS PRIVACY § 2412.9 Accounting of disclosures. (a) All Regional Directors of the Authority and the Director of Administration of the Authority...

28 CFR 600.7 - Conduct and accountability.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Conduct and accountability. 600.7 Section 600.7 Judicial Administration OFFICES OF INDEPENDENT COUNSEL, DEPARTMENT OF JUSTICE GENERAL POWERS OF SPECIAL COUNSEL § 600.7 Conduct and accountability. (a) A Special Counsel shall comply with the rules...

Accounting Entries Made in Compiling the FY 2000 Air Force General Funds Financial Statements

National Research Council Canada - National Science Library

2001-01-01

... to the Office of Management and Budget. This audit is one in a series of audits of accounting entries made by the Defense Finance and Accounting Service in preparing the FY 2000 financial statements for DoD...

Possible generalization of Yang variables for the study of many particle final states

International Nuclear Information System (INIS)

Becker, L.; Schiller, H.

1976-01-01

Starting from a discussion of constraints on invariant variables a generalization of the so called Yang-variables is discussed for the case of 5 and 6 particles in the final states. The obtained Lorentz-invariant variables are ''quasi permutation invariant'' with respect to the final state particles. The influence of Gram determinants is discussed in the context of the application of a cluster algorithm. (author)

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

Science.gov (United States)

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

2013-09-01

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

Account 1988-89

International Nuclear Information System (INIS)

1989-01-01

Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author)

Account 1988-89

Energy Technology Data Exchange (ETDEWEB)

1989-07-07

Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author).

Account 1989-90

Energy Technology Data Exchange (ETDEWEB)

1990-07-20

Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1990 and Balance sheet as at 31 March 1990; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 493 of 1988-89). (author).

38 CFR 1.576 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

Science.gov (United States)

2010-07-01

..., conditions of disclosure, accounting of certain disclosures, and definitions. 1.576 Section 1.576 Pensions..., accounting of certain disclosures, and definitions. (a) The Department of Veterans Affairs will safeguard an... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

A novel multivariate STeady-state index during general ANesthesia (STAN).

Science.gov (United States)

Castro, Ana; de Almeida, Fernando Gomes; Amorim, Pedro; Nunes, Catarina S

2017-08-01

The assessment of the adequacy of general anesthesia for surgery, namely the nociception/anti-nociception balance, has received wide attention from the scientific community. Monitoring systems based on the frontal EEG/EMG, or autonomic state reactions (e.g. heart rate and blood pressure) have been developed aiming to objectively assess this balance. In this study a new multivariate indicator of patients' steady-state during anesthesia (STAN) is proposed, based on wavelet analysis of signals linked to noxious activation. A clinical protocol was designed to analyze precise noxious stimuli (laryngoscopy/intubation, tetanic, and incision), under three different analgesic doses; patients were randomized to receive either remifentanil 2.0, 3.0 or 4.0 ng/ml. ECG, PPG, BP, BIS, EMG and [Formula: see text] were continuously recorded. ECG, PPG and BP were processed to extract beat-to-beat information, and [Formula: see text] curve used to estimate the respiration rate. A combined steady-state index based on wavelet analysis of these variables, was applied and compared between the three study groups and stimuli (Wilcoxon signed ranks, Kruskal-Wallis and Mann-Whitney tests). Following institutional approval and signing the informed consent thirty four patients were enrolled in this study (3 excluded due to signal loss during data collection). The BIS index of the EEG, frontal EMG, heart rate, BP, and PPG wave amplitude changed in response to different noxious stimuli. Laryngoscopy/intubation was the stimulus with the more pronounced response [Formula: see text]. These variables were used in the construction of the combined index STAN; STAN responded adequately to noxious stimuli, with a more pronounced response to laryngoscopy/intubation (18.5-43.1 %, [Formula: see text]), and the attenuation provided by the analgesic, detecting steady-state periods in the different physiological signals analyzed (approximately 50 % of the total study time). A new multivariate approach for

ERP implementations and their impact upon management accountants

OpenAIRE

Sangster, Alan; Leech, Stewart A.; Grabski, Severin

2009-01-01

This paper considers the impact of ERP implementations upon the role of management accountants, upon management accounting in general, and upon business processes. It does so in the context of the perceived success of the ERP implementation. A postal questionnaire was circulated to almost 700 management accountants working in large UK-based organisations. It finds that under successful ERP implementations, management accountants have time for other, less mundane activities and their role beco...

Cooperation dynamics of generalized reciprocity in state-based social dilemmas

Science.gov (United States)

Stojkoski, Viktor; Utkovski, Zoran; Basnarkov, Lasko; Kocarev, Ljupco

2018-05-01

We introduce a framework for studying social dilemmas in networked societies where individuals follow a simple state-based behavioral mechanism based on generalized reciprocity, which is rooted in the principle "help anyone if helped by someone." Within this general framework, which applies to a wide range of social dilemmas including, among others, public goods, donation, and snowdrift games, we study the cooperation dynamics on a variety of complex network examples. By interpreting the studied model through the lenses of nonlinear dynamical systems, we show that cooperation through generalized reciprocity always emerges as the unique attractor in which the overall level of cooperation is maximized, while simultaneously exploitation of the participating individuals is prevented. The analysis elucidates the role of the network structure, here captured by a local centrality measure which uniquely quantifies the propensity of the network structure to cooperation by dictating the degree of cooperation displayed both at the microscopic and macroscopic level. We demonstrate the applicability of the analysis on a practical example by considering an interaction structure that couples a donation process with a public goods game.

Experimental investigation of tripartite entanglement and nonlocality in three-qubit generalized Greenberger–Horne–Zeilinger states

Energy Technology Data Exchange (ETDEWEB)

Zhao, Jia-Qiang; Cao, Lian-Zhen; Wang, Xiao-Qin [Department of Physics and Electronic Science, Weifang University, Weifang, Shandong 261061 (China); Lu, Huai-Xin, E-mail: huaixinlu@yahoo.cn [Department of Physics and Electronic Science, Weifang University, Weifang, Shandong 261061 (China)

2012-07-16

We investigate theoretically and experimentally the tripartite entanglement defined by V. Coffman [Phys. Rev. A 61 (2000) 052306] and nonlocality expressed by the Mermin inequality [Phys. Rev. Lett. 65 (1990) 1838] in three-qubit generalized Greenberger–Horne–Zeilinger (GGHZ) states. Using our GGHZ states with fidelity ∼0.84, we demonstrate experimentally the theoretical results of tripartite entanglement and the Mermin theorem successfully. It is shown that the experimental results are in good agreement with the theoretical predictions. -- Highlights: ► We theoretically calculated the tripartite entanglement and expressed the expectation value of Mermin operator in three-qubit generalized Greenberger–Horne–Zeilinger (GGHZ) states. ► We demonstrate experimentally the theoretical results of tripartite entanglement and Mermin theorem successfully. ► The unique relationship between tripartite entanglement and tripartite nonlocality in GGHZ states have been shown.

Experimental investigation of tripartite entanglement and nonlocality in three-qubit generalized Greenberger–Horne–Zeilinger states

International Nuclear Information System (INIS)

Zhao, Jia-Qiang; Cao, Lian-Zhen; Wang, Xiao-Qin; Lu, Huai-Xin

2012-01-01

We investigate theoretically and experimentally the tripartite entanglement defined by V. Coffman [Phys. Rev. A 61 (2000) 052306] and nonlocality expressed by the Mermin inequality [Phys. Rev. Lett. 65 (1990) 1838] in three-qubit generalized Greenberger–Horne–Zeilinger (GGHZ) states. Using our GGHZ states with fidelity ∼0.84, we demonstrate experimentally the theoretical results of tripartite entanglement and the Mermin theorem successfully. It is shown that the experimental results are in good agreement with the theoretical predictions. -- Highlights: ► We theoretically calculated the tripartite entanglement and expressed the expectation value of Mermin operator in three-qubit generalized Greenberger–Horne–Zeilinger (GGHZ) states. ► We demonstrate experimentally the theoretical results of tripartite entanglement and Mermin theorem successfully. ► The unique relationship between tripartite entanglement and tripartite nonlocality in GGHZ states have been shown.

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

Science.gov (United States)

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

2016-01-01

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

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…

Geometric measure of pairwise quantum discord for superpositions of multipartite generalized coherent states

International Nuclear Information System (INIS)

Daoud, M.; Ahl Laamara, R.

2012-01-01

We give the explicit expressions of the pairwise quantum correlations present in superpositions of multipartite coherent states. A special attention is devoted to the evaluation of the geometric quantum discord. The dynamics of quantum correlations under a dephasing channel is analyzed. A comparison of geometric measure of quantum discord with that of concurrence shows that quantum discord in multipartite coherent states is more resilient to dissipative environments than is quantum entanglement. To illustrate our results, we consider some special superpositions of Weyl–Heisenberg, SU(2) and SU(1,1) coherent states which interpolate between Werner and Greenberger–Horne–Zeilinger states. -- Highlights: ► Pairwise quantum correlations multipartite coherent states. ► Explicit expression of geometric quantum discord. ► Entanglement sudden death and quantum discord robustness. ► Generalized coherent states interpolating between Werner and Greenberger–Horne–Zeilinger states

Geometric measure of pairwise quantum discord for superpositions of multipartite generalized coherent states

Energy Technology Data Exchange (ETDEWEB)

Daoud, M., E-mail: m_daoud@hotmail.com [Department of Physics, Faculty of Sciences, University Ibnou Zohr, Agadir (Morocco); Ahl Laamara, R., E-mail: ahllaamara@gmail.com [LPHE-Modeling and Simulation, Faculty of Sciences, University Mohammed V, Rabat (Morocco); Centre of Physics and Mathematics, CPM, CNESTEN, Rabat (Morocco)

2012-07-16

We give the explicit expressions of the pairwise quantum correlations present in superpositions of multipartite coherent states. A special attention is devoted to the evaluation of the geometric quantum discord. The dynamics of quantum correlations under a dephasing channel is analyzed. A comparison of geometric measure of quantum discord with that of concurrence shows that quantum discord in multipartite coherent states is more resilient to dissipative environments than is quantum entanglement. To illustrate our results, we consider some special superpositions of Weyl–Heisenberg, SU(2) and SU(1,1) coherent states which interpolate between Werner and Greenberger–Horne–Zeilinger states. -- Highlights: ► Pairwise quantum correlations multipartite coherent states. ► Explicit expression of geometric quantum discord. ► Entanglement sudden death and quantum discord robustness. ► Generalized coherent states interpolating between Werner and Greenberger–Horne–Zeilinger states.

Moments of generalized Husimi distributions and complexity of many-body quantum states

International Nuclear Information System (INIS)

Sugita, Ayumu

2003-01-01

We consider generalized Husimi distributions for many-body systems, and show that their moments are good measures of complexity of many-body quantum states. Our construction of the Husimi distribution is based on the coherent state of the single-particle transformation group. Then the coherent states are independent-particle states, and, at the same time, the most localized states in the Husimi representation. Therefore delocalization of the Husimi distribution, which can be measured by the moments, is a sign of many-body correlation (entanglement). Since the delocalization of the Husimi distribution is also related to chaoticity of the dynamics, it suggests a relation between entanglement and chaos. Our definition of the Husimi distribution can be applied not only to systems of distinguishable particles, but also to those of identical particles, i.e., fermions and bosons. We derive an algebraic formula to evaluate the moments of the Husimi distribution

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.

A novel numerical flux for the 3D Euler equations with general equation of state

KAUST Repository

Toro, Eleuterio F.; Castro, Cristó bal E.; Bok Jik, Lee

2015-01-01

Euler equations for ideal gases and its extension presented in this paper is threefold: (i) we solve the three-dimensional Euler equations on general meshes; (ii) we use a general equation of state; and (iii) we achieve high order of accuracy in both

12 CFR 347.304 - Accounting for fees on international loans.

Science.gov (United States)

2010-01-01

... accepted accounting principles. ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Accounting for fees on international loans. 347... OF GENERAL POLICY INTERNATIONAL BANKING International Lending § 347.304 Accounting for fees on...

Measuring motivation in schizophrenia: Is a general state of motivation necessary for task-specific motivation?

Science.gov (United States)

Choi, Jimmy; Choi, Kee-Hong; Reddy, Felice; Fiszdon, Joanna M.

2014-01-01

Despite the important role of motivation in rehabilitation and functional outcomes in schizophrenia, to date, there has been little emphasis on how motivation is assessed. This is important, since different measures may tap potentially discrete motivational constructs, which in turn may have very different associations to important outcomes. In the current study, we used baseline data from 71 schizophrenia spectrum outpatients enrolled in a rehabilitation program to examine the relationship between task-specific motivation, as measured by the Intrinsic Motivation Inventory (IMI), and a more general state of volition/initiation, as measured by the three item Quality of Life (QLS) motivation index. We also examined the relationship of these motivation measures to demographic, clinical and functional variables relevant to rehabilitation outcomes. The two motivation measures were not correlated, and participants with low general state motivation exhibited a full range of task-specific motivation. Only the QLS motivation index correlated with variables relevant to rehabilitation outcomes. The lack of associations between QLS motivation index and IMI subscales suggests that constructs tapped by these measures may be divergent in schizophrenia, and specifically that task-specific intrinsic motivation is not contingent on a general state of motivation. That is, even in individuals with a general low motivational state (i.e. amotivation), interventions aimed at increasing task-specific motivation may still be effective. Moreover, the pattern of interrelationships between the QLS motivation index and variables relevant to psychosocial rehabilitation supports its use in treatment outcome studies. PMID:24529609

Generalized probabilistic scale space for image restoration.

Science.gov (United States)

Wong, Alexander; Mishra, Akshaya K

2010-10-01

A novel generalized sampling-based probabilistic scale space theory is proposed for image restoration. We explore extending the definition of scale space to better account for both noise and observation models, which is important for producing accurately restored images. A new class of scale-space realizations based on sampling and probability theory is introduced to realize this extended definition in the context of image restoration. Experimental results using 2-D images show that generalized sampling-based probabilistic scale-space theory can be used to produce more accurate restored images when compared with state-of-the-art scale-space formulations, particularly under situations characterized by low signal-to-noise ratios and image degradation.

7 CFR 1780.47 - Borrower accounting methods, management reporting and audits.