Theoretical conditions for validity in accounting performance measurement

DEFF Research Database (Denmark)

Nørreklit, Hanne; Nørreklit, Lennart; Mitchell, Falconer

2007-01-01

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

Female Psychology in August Strindberg's the Stronger

OpenAIRE

Sutandio, Anton; Apriliani, Erica

2017-01-01

This research aimed to offer interpretations of August Strindberg's The Stronger through the lens of female psychology. The Stronger is unique as it seemed very simple yet so intense and powerful with layers of interpretations. Written during 1888-1889, The Stronger, which only had two characters and only one speaking character, had become one of Strindberg's shortest yet important plays during his career. The female psychology approach used in the analysis would cover the discussion of gende...

Stronger Fire-Resistant Epoxies

Science.gov (United States)

Fohlen, George M.; Parker, John A.; Kumar, Devendra

1988-01-01

New curing agent improves mechanical properties and works at lower temperature. Use of aminophenoxycyclotriphosphazene curing agents yields stronger, more heat- and fire-resistant epoxy resins. Used with solvent if necessary for coating fabrics or casting films.

Analysis of Accounting Programmes Used in Communal Accountancy

OpenAIRE

KANOVOVÁ, Lucie

2013-01-01

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

Green accounts for sulphur and nitrogen deposition in Sweden. Implementation of a theoretical model in practice

International Nuclear Information System (INIS)

Ahlroth, S.

2001-01-01

This licentiate thesis tries to bridge the gap between the theoretical and the practical studies in the field of environmental accounting. In the paper, 1 develop an optimal control theory model for adjusting NDP for the effects Of SO 2 and NO x emissions, and subsequently insert empirically estimated values. The model includes correction entries for the effects on welfare, real capital, health and the quality and quantity of renewable natural resources. In the empirical valuation study, production losses were estimated with dose-response functions. Recreational and other welfare values were estimated by the contingent valuation (CV) method. Effects on capital depreciation are also included. For comparison, abatement costs and environmental protection expenditures for reducing sulfur and nitrogen emissions were estimated. The theoretical model was then utilized to calculate the adjustment to NDP in a consistent manner

Green accounts for sulphur and nitrogen deposition in Sweden. Implementation of a theoretical model in practice

Energy Technology Data Exchange (ETDEWEB)

Ahlroth, S.

2001-01-01

This licentiate thesis tries to bridge the gap between the theoretical and the practical studies in the field of environmental accounting. In the paper, 1 develop an optimal control theory model for adjusting NDP for the effects Of SO{sub 2} and NO{sub x} emissions, and subsequently insert empirically estimated values. The model includes correction entries for the effects on welfare, real capital, health and the quality and quantity of renewable natural resources. In the empirical valuation study, production losses were estimated with dose-response functions. Recreational and other welfare values were estimated by the contingent valuation (CV) method. Effects on capital depreciation are also included. For comparison, abatement costs and environmental protection expenditures for reducing sulfur and nitrogen emissions were estimated. The theoretical model was then utilized to calculate the adjustment to NDP in a consistent manner.

"Because I Am Worth It" : A Theoretical Framework and Empirical Review of a Justification-Based Account of Self-Regulation Failure

NARCIS (Netherlands)

De Witt Huberts, Jessie C.; Evers, Catharine; De Ridder, Denise T D

Self-regulation failure is often explained as being overwhelmed by impulse. The present article proposes a novel pathway, presenting a theoretical framework and empirical review of a justification-based account of self-regulation failure. With justification we refer to making excuses for one's

Prospects for stronger calandria tubes

International Nuclear Information System (INIS)

Ells, C.E.; Coleman, C.E.; Hosbons, R.R.; Ibrahim, E.F.; Doubt, G.L.

1990-12-01

The CANDU calandria tubes, made of seam welded and annealed Zircaloy-2, have given exemplary service in-reactor. Although not designed as a system pressure containment, calandria tubes may remain intact even in the face of pressure tube rupture. One such incident at Pickering Unit 2 demonstrated the economic advantage of such an outcome, and a case can be made for increasing the probability that other calandria tubes would perform in a similar fashion. Various methods of obtaining stronger calandria tubes are available, and reviewed here. When the tubes are internally pressurized, the weld is the weak section of the tube. Increasing the oxygen concentration in the starting sheet, and thickening the weld, are promising routes to a stronger tube

Social Responsibility of Accounting

OpenAIRE

JINNAI, Yoshiaki

2011-01-01

Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

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...

Female Psychology in August Strindberg’s The Stronger

Directory of Open Access Journals (Sweden)

Anton Sutandio

2017-11-01

Full Text Available This research aimed to offer interpretations of August Strindberg’s The Stronger through the lens of female psychology. The Stronger is unique as it seemed very simple yet so intense and powerful with layers of interpretations. Written during 1888-1889, The Stronger, which only had two characters and only one speaking character, had become one of Strindberg’s shortest yet important plays during his career. The female psychology approach used in the analysis would cover the discussion of gender role, women’s self-esteem, competition for males, women’s friendships, ego style, and female psychology. It was an interdisciplinary research that combined structuralist, historical, biographical, and feminist approach to gain a better interpretation on the play. By referring to three different sources on the concept of female psychology, the analysis offered different and interesting interpretations on the nature and dynamics of the two female characters’ relationship. The Stronger has shown an enigmatic attraction in Strindberg’s authorship in which the readers could see the co-existence, collision, conflict, and merge of different paradigms concerning sex, gender, and sexuality.

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.

The Educational Program "Zajedno Jaci" (Stronger Together) in Croatia

Science.gov (United States)

Spanja, Sanja

2011-01-01

In this paper, we explore intercultural learning undertaken through the educational program "Stronger Together." The program "Stronger Together" was created in 1998 in order to support and educate teachers working with children in post-war regions of Croatia using intercultural education and cooperative learning as tools for…

Stronger synergies

CERN Multimedia

Antonella Del Rosso

2012-01-01

CERN was founded 58 years ago under the auspices of UNESCO. Since then, both organisations have grown to become world leaders in their respective fields. The links between the two have always existed but today they are even stronger, with new projects under way to develop a more efficient way of exchanging information and devise a common strategy on topics of mutual interest.   CERN and UNESCO are a perfect example of natural partners: their common field is science and education is one of the pillars on which both are built. Historically, they share a common heritage. Both UNESCO and CERN were born of the desire to use scientific cooperation to rebuild peace and security in the aftermath of the Second World War. "Recently, building on our common roots and in close collaboration with UNESCO, we have been developing more structured links to ensure the continuity of the actions taken over the years," says Maurizio Bona, who is in charge of CERN relations with international orga...

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.

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…

Theoretical Underpinnings of the Other Social Effects Account

National Research Council Canada - National Science Library

Dunning, C. M; Durden, Susan

2007-01-01

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

Taking Teacher Responsibility into Account(ability): Explicating Its Multiple Components and Theoretical Status

Science.gov (United States)

Lauermann, Fani; Karabenick, Stuart A.

2011-01-01

Accountability systems have important implications for schooling. Missing from discussions about their implementation, however, are ways they affect teacher responsibility. Responsibility has been insufficiently explicated in the education literature, including its impact on teacher motivation, emotion, and behavior. We propose that a…

A Thermodamage Strength Theoretical Model of Ceramic Materials Taking into Account the Effect of Residual Stress

Directory of Open Access Journals (Sweden)

Weiguo Li

2012-01-01

Full Text Available A thermodamage strength theoretical model taking into account the effect of residual stress was established and applied to each temperature phase based on the study of effects of various physical mechanisms on the fracture strength of ultrahigh-temperature ceramics. The effects of SiC particle size, crack size, and SiC particle volume fraction on strength corresponding to different temperatures were studied in detail. This study showed that when flaw size is not large, the bigger SiC particle size results in the greater effect of tensile residual stress in the matrix grains on strength reduction, and this prediction coincides with experimental results; and the residual stress and the combined effort of particle size and crack size play important roles in controlling material strength.

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

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

Fathers see stronger family resemblances than non-fathers in unrelated children's faces.

Science.gov (United States)

Bressan, Paola; Dal Pos, Stefania

2012-12-01

Even after they have taken all reasonable measures to decrease the probability that their spouses cheat on them, men still face paternal uncertainty. Such uncertainty can lead to paternal disinvestment, which reduces the children's probability to survive and reproduce, and thus the reproductive success of the fathers themselves. A theoretical model shows that, other things being equal, men who feel confident that they have fathered their spouses' offspring tend to enjoy greater fitness (i.e., leave a larger number of surviving progeny) than men who do not. This implies that fathers should benefit from exaggerating paternal resemblance. We argue that the self-deceiving component of this bias could be concealed by generalizing this resemblance estimation boost to (1) family pairs other than father-child and (2) strangers. Here, we tested the prediction that fathers may see, in unrelated children's faces, stronger family resemblances than non-fathers. In Study 1, 70 men and 70 women estimated facial resemblances between children paired, at three different ages (as infants, children, and adolescents), either to themselves or to their parents. In Study 2, 70 men and 70 women guessed the true parents of the same children among a set of adults. Men who were fathers reported stronger similarities between faces than non-fathers, mothers, and non-mothers did, but were no better at identifying childrens' real parents. We suggest that, in fathers, processing of facial resemblances is biased in a manner that reflects their (adaptive) wishful thinking that fathers and children are related.

Financial Accounting Constitution or its Referential Matrix

Directory of Open Access Journals (Sweden)

Niculae Feleaga

2006-07-01

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

The Influence of Debt Maturity Structure on Accounting Conservatism

Institute of Scientific and Technical Information of China (English)

Zhao Huiqing; Chen Xinguo

2015-01-01

According to the related data of A-share listed companies in 2009-2013,through extension model based on Basu＇s surplus - the stock return rate model ,this paper studies that the debt maturity structure influences on accounting conservatism. The empirical study finds that the amount of debt affects significantly the prudence,that is,the greater the amount of the debt contract con- cluded, the stronger role of accounting conservatism is ; Debt maturity have significant relationship with accounting conservatism. For the shorter debt maturity, the enterprise is easier to choose more prudent accounting policy, and when the period is longer, accounting conservatism is relatively weaker.

The Operation of Representation in Accounting

DEFF Research Database (Denmark)

Mouritsen, Jan

2011-01-01

Dr. Norman Macintosh spans more theoretical horizon than most accounting researchers. There is a line of interest in his oeuvre concerned with the expansion of social theory to accounting issues. He is particularly fond of post-structuralist perspectives and has generated an enjoyable account of ...

Accounting and control for sustainability

OpenAIRE

L. Songini; A. Pistoni; C. Herzig

2013-01-01

The purpose of this book is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review ...

Environmental accounting in Spain: structured review process and theoretical analysis

Directory of Open Access Journals (Sweden)

Fabricia Silva da Rosa

2012-12-01

Full Text Available One way to perceive and understand the level of development of environmental accounting is to study the main features of its publications. Thus, the purpose of this paper is to identify and analyze the profile of Spanish publications in accounting journals. To this end, 15 journals were selected and analyzed 74 articles in the period 2001 to 2010. The results show that the peak years of publication are 2001, 2003 and 2006, and authors with more articles in the sample are Moneva Abadía, Larrinaga González, Fernández Cuesta and Archel Domench. In terms of methodology, the works of review, case studies and content analysis, addressing standardization issues, fundamentals of environmental accounting, environmental sustainability indicators and reporting.

Sequential game-theoretical analysis of safeguards systems based on the principle of material accountability

International Nuclear Information System (INIS)

Abel, V.; Avenhaus, R.

1981-01-01

The international control of fissile material used in nuclear technology is based on the principle of material accountability, i. e. on the difference between book inventory and physical inventory of a plant at the end of an inventory period. Since statistical measurement errors cannot be avoided, this comparison calls for methods of statistical hypotheses testing. Moreover, game-theoretical methods are needed as an analytical tool, since if the plant operator wilfully diverts material he will do so in an optimal manner. In this article, the optimal test strategy is determined for the case of two inventory periods. Two assumptions are made: The operation of the plant is stopped after the first inventory period if the test indicates wilful diversion, and the plant operator chooses the probability of wilfully diverting material for both inventory periods before the start of the first period. The assertions which depend on the payoff parameters and the substitutes which must be given in the case that the payoff parameters cannot be estimated are discussed. (orig.) [de

Accounting as Myth Maker

Directory of Open Access Journals (Sweden)

Kathy Rudkin

2007-06-01

Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.

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...

Women's political participation leads to stronger local economies ...

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

2016-06-08

Jun 8, 2016 ... Under changes to India's constitution, Indian women are gaining a stronger ... Legal reforms are encouraging women to contribute to economic growth ... on a panel on empowering women entrepreneurs at IDRC in Ottawa.

Chemical reaction due to stronger Ramachandran interaction

Indian Academy of Sciences (India)

The origin of a chemical reaction between two reactant atoms is associated with the activation energy, on the assumption that, high-energy collisions between these atoms, are the ones that overcome the activation energy. Here, we show that a stronger attractive van der Waals (vdW) and electron-ion Coulomb interactions ...

Accountability and pediatric physician-researchers: are theoretical models compatible with Canadian lived experience?

Directory of Open Access Journals (Sweden)

Czoli Christine

2011-10-01

Full Text Available Abstract Physician-researchers are bound by professional obligations stemming from both the role of the physician and the role of the researcher. Currently, the dominant models for understanding the relationship between physician-researchers' clinical duties and research duties fit into three categories: the similarity position, the difference position and the middle ground. The law may be said to offer a fourth "model" that is independent from these three categories. These models frame the expectations placed upon physician-researchers by colleagues, regulators, patients and research participants. This paper examines the extent to which the data from semi-structured interviews with 30 physician-researchers at three major pediatric hospitals in Canada reflect these traditional models. It seeks to determine the extent to which existing models align with the described lived experience of the pediatric physician-researchers interviewed. Ultimately, we find that although some physician-researchers make references to something like the weak version of the similarity position, the pediatric-researchers interviewed in this study did not describe their dual roles in a way that tightly mirrors any of the existing theoretical frameworks. We thus conclude that either physician-researchers are in need of better training regarding the nature of the accountability relationships that flow from their dual roles or that models setting out these roles and relationships must be altered to better reflect what we can reasonably expect of physician-researchers in a real-world environment.

Accountability and pediatric physician-researchers: are theoretical models compatible with Canadian lived experience?

Science.gov (United States)

Czoli, Christine; Da Silva, Michael; Shaul, Randi Zlotnik; d'Agincourt-Canning, Lori; Simpson, Christy; Boydell, Katherine; Rashkovan, Natalie; Vanin, Sharon

2011-10-05

Physician-researchers are bound by professional obligations stemming from both the role of the physician and the role of the researcher. Currently, the dominant models for understanding the relationship between physician-researchers' clinical duties and research duties fit into three categories: the similarity position, the difference position and the middle ground. The law may be said to offer a fourth "model" that is independent from these three categories.These models frame the expectations placed upon physician-researchers by colleagues, regulators, patients and research participants. This paper examines the extent to which the data from semi-structured interviews with 30 physician-researchers at three major pediatric hospitals in Canada reflect these traditional models. It seeks to determine the extent to which existing models align with the described lived experience of the pediatric physician-researchers interviewed.Ultimately, we find that although some physician-researchers make references to something like the weak version of the similarity position, the pediatric-researchers interviewed in this study did not describe their dual roles in a way that tightly mirrors any of the existing theoretical frameworks. We thus conclude that either physician-researchers are in need of better training regarding the nature of the accountability relationships that flow from their dual roles or that models setting out these roles and relationships must be altered to better reflect what we can reasonably expect of physician-researchers in a real-world environment. © 2011 Czoli et al; licensee BioMed Central Ltd.

New approaches towards information materiality in accounting

OpenAIRE

Карзаева, Наталия Николаевна

2015-01-01

A theoretically substantiated method of the calculation of the level of the materiality factor, taking into account the interest of the persons making decision on the basis of financial factors, formulas of the calculations of the crucial level of error, above which the data of the accounting reporting cannot be adopted as reliable and appropriate corrections must be introduced in accounting reporting. The materials on the order of making corrections in accounting records and accounting repor...

The right of the stronger: The play Sisyphus and critias

Directory of Open Access Journals (Sweden)

Jordović Ivan

2004-01-01

Full Text Available The Focus of this study is the standpoint of the play Sisyphus and critias the leader of the thirty towards the right of the stronger. this is a question of constant interest in scientific circles, since its answer can serve as the indicator of the influence this famous theory has had. this interest has been encouraged by the fact that critias’ authorship of the play is questionable. however, the question of the author is not of primary importance for this article, because there are some arguments, among some well known ones, which were not considered and which Show that in this satire, regardless of the author and the purpose of this fragment, the right of the stronger is actually non-existant. the first argument to support this theory is that nomosphysis antithesis is nowhere explicitly mentioned although it is the crucial element of the right of the stronger. in addition there is no claim in the play that the exploitation of the strong by the week or by law accrued. the second argument is that despite the incapability of laws to prevent the secret injustice, they and their importance for the human society are depicted in a positive light. it should also be noted that, unlike callicles and glaucon, laws are created to stop the bad and not the good. the third argument is that the invention of religion is accepted as a positive achievement, which finally enables the overcoming of primeval times and lawlessness. the reflection of this argument is a positive characterization of the individual who invented the fear of gods. the fourth argument, which has not been taken into consideration so far is the way the supporters and opponents of lawlessness are described and marked as κακοί and έσξλοί in the satire only physically strong are considered as strong as opposed to callicles, where they are also spiritually superior. intelectually superior in Sisyphus is the inventor of the fear of gods who is also in favor of law and order. the fact

Women's political participation leads to stronger local economies ...

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

Edgard Rodriguez - IDRC. Women attend a self-help group meeting near Hyderabad, India. Keenara Khanderia. Under changes to India's constitution, Indian women are gaining a stronger political voice. Legal reforms are encouraging women to contribute to economic growth and investments in community growth.

Accounting for Fetal Origins

DEFF Research Database (Denmark)

Dalgaard, Carl-Johan Lars; Hansen, Casper Worm; Strulik, Holger

2017-01-01

The Fetal Origins hypothesis has received considerable empirical support, both within epidemiology and economics. The present study compares the ability of two rival theoretical frameworks in accounting for the kind of path dependence implied by the Fetal Origins Hypothesis. We argue that while...

Dance business - accounting, tax, legal and economic connections

OpenAIRE

Svitlík, Jan

2010-01-01

The thesis summarizes the most important conditions and duties of the beginning and process of dance business of sole trader from tax, accounting and business law view. Theoretic part mainly deals with the choice of legal form of business, tax accounting as an example of evidence of business process of sole trader and calculation of tax liability of sole trader. Practical part describes business process of dance school and applies to this real example some of the information of theoretic part...

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

Science.gov (United States)

Laux, Judy

2009-01-01

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

Accounting engineering for sustainable development

Directory of Open Access Journals (Sweden)

Sidornya A.

2017-01-01

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

Accounting and Tax Issues Concerning Commercial Discounts

Directory of Open Access Journals (Sweden)

Sava Raluca

2015-12-01

Full Text Available Commercial discounts accounting presents a particular importance because, on the one hand, of their widely spread on a large scale in the commercial activity and on the second hand, due to the influence of the accounting and reporting method over the value added tax. The paper theoretically addresses commercial reductions and also their reflection in the accounting according with the latest regulations in force.

Accounting Issues: An Essay Series Part V--Intangible Assets

Science.gov (United States)

Laux, Judy

2008-01-01

This article represents the fifth in a series of theoretical essays intended to supplement the introductory financial accounting course and investigates the accounting treatment and related conceptual connections for intangibles. In addition, intangibles present unique accounting issues, conceptual challenges, and measurement dilemmas not found…

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…

Reorganization of a marine trophic network along an inshore-offshore gradient due to stronger pelagic-benthic coupling in coastal areas

Science.gov (United States)

Kopp, Dorothée; Lefebvre, Sébastien; Cachera, Marie; Villanueva, Maria Ching; Ernande, Bruno

2015-01-01

Recent theoretical considerations have highlighted the importance of the pelagic-benthic coupling in marine food webs. In continental shelf seas, it was hypothesized that the trophic network structure may change along an inshore-offshore gradient due to weakening of the pelagic-benthic coupling from coastal to offshore areas. We tested this assumption empirically using the eastern English Channel (EEC) as a case study. We sampled organisms from particulate organic matter to predatory fishes and used baseline-corrected carbon and nitrogen stable isotope ratios (δ13C and δ15N) to determine their trophic position. First, hierarchical clustering on δ13C and δ15N coupled to bootstrapping and estimates of the relative contribution of pelagic and benthic carbon sources to consumers' diet showed that, at mesoscale, the EEC food web forms a continuum of four trophic levels with trophic groups spread across a pelagic and a benthic trophic pathway. Second, based on the same methods, a discrete approach examined changes in the local food web structure across three depth strata in order to investigate the inshore-offshore gradient. It showed stronger pelagic-benthic coupling in shallow coastal areas mostly due to a reorganization of the upper consumers relative to the two trophic pathways, benthic carbon sources being available to pelagic consumers and, reciprocally, pelagic sources becoming accessible to benthic species. Third a continuous approach examined changes in the mean and variance of upper consumers' δ13C and δ15N with depth. It detected a significant decrease in δ13C variance and a significant increase in δ15N variance as depth increases. A theoretical two-source mixing model showed that an inshore-offshore decrease in the pelagic-benthic coupling was a sufficient condition to produce the δ13C variance pattern, thus supporting the conclusions of the discrete approach. These results suggest that environmental gradients such as the inshore-offshore one should

Counting, accounting, and accountability: Helen Verran's relational empiricism.

Science.gov (United States)

Kenney, Martha

2015-10-01

Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

The accounting law and the Globalisation Era

Directory of Open Access Journals (Sweden)

Gheorghe LEPĂDATU

2010-06-01

Full Text Available The accounting law appeared as a new procedure together with the globalisation period and the knowledge economy. The accounting information relevance for company patrimony approach is both an economic theoretical issue and an accounting law one. Apart from the norms regarding significance breakeven and economic axiom, contractual aspects are also important. The most precise, organized and significant data can be obtained only from accounting. In this way, managers and administrators would like to get information ignoring the real capacity of accounting as much as possible. For this kind of situations, it is the accounting law that puts things into light.

ENVIRONMENT ACCOUNTING FOR SUSTAINABLE DEVELOPMENT

OpenAIRE

Florin Boghean

2007-01-01

Economic sustainability or intergenerational equity entails maintaining social well being by decisions about investments in different types of asset. Under certain conditions, consumption can be sustained by depleting resources, or various kinds of natural capital, while building up other kinds of capital. Theoretically, the choices involve the use of a set of accounting prices. The question becomes one of finding and implementing accounting prices that express the roles of the various capita...

Passionate women and passionate men: sex differences in accounting for angry and weeping episodes.

Science.gov (United States)

Egerton, M

1988-03-01

This experiment tests a rule-role model of accounting for angry aggression. The hypothesis, derived from Averill's (1984) rule model of anger, is that people with stronger norms against aggression will account for their own angry aggression by interpreting it as passion, that is as externally caused and uncontrollable, more than people with weaker norms against aggression. It was also hypothesized that sex role would affect interpretations. Women are believed to have stronger norms against aggression. Would they therefore account for angry aggression by presenting it as externally caused and uncontrollable more than men. Subjects (n = 45, 23F and 22M), were asked to evaluate an angry incident as if they had taken part in it themselves. Women judged more normative conflict about the episode than men, but had low consensus in using passion schemas (identified by multiple regression). Men had high consensus in using passion schemas. A control condition in which the protagonist wept was carried out (n = 43, 21F and 22M). In this condition there was some consensus among women in using a passion scheme but none among men. It must be concluded that sex role constrains the appropriateness of the accounting strategy used.

Cultural Impacts in Managerial Accounting

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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.

Accounting calculations problems with suppliers and contractors

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Tikholaz I.A.

2016-12-01

Full Text Available in the article an order of accounting reflection of payments with suppliers and contractors are researched and ways of enhancement of accounting calculations process development with the purpose of management decisions optimization for their implementation are offered. Theoretical bases of intraeconomic control of settlings with suppliers and contractors are developed.

Aspects of the quality of accounting in the international context

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Sady Mazzioni

2018-01-01

Full Text Available Purpose – Analyze how the characteristics of the business environment generates differences in the quality of accounting information in the international context. Design/methodology/approach – Descriptive research with a quantitative approach. Documentation collection in the Thomson Datastream Index Service database in a sample of 1,406 companies located in twelve countries, from 2005 to 2012. Findings – Companies located in countries with lower tax burden, stronger legal environment, greater economic and financial development index, common law legal origin and higher degree of internationalization presented higher averages and significant differences in the aggregate ranking of the quality of accounting information. The type of standard accounting used also influenced the position in the aggregate ranking of the accounting information quality. Originality/value – The interaction of companies with external markets influences the choices of accounting policies. The countries’ environmental characteristics, related to transparency, economic nature, legal and tax environment, lead to various levels of the quality of accounting information reported by companies.

The (neurocognitive mechanisms behind attention bias modification in anxiety: Proposals based on theoretical accounts of attentional bias

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Alexandre eHeeren

2013-04-01

Full Text Available Recently, researchers have investigated the causal nature of attentional bias for threat (AB in the maintenance of anxiety disorders by experimentally manipulating it. They found that training anxious individuals to attend to nonthreat stimuli reduces AB, which, in turn, reduces anxiety. This effect supports the hypothesis that AB can causally impact the maintenance of anxiety. At a fundamental level, however, uncertainty still abounds regarding the nature of the processes that mediate this effect. In the present paper, we propose that two contrasting approaches may be derived from theoretical accounts of AB. According to a first class of models, called the valence-specific bias models, modifying AB requires the modification of valence-specific attentional selectivity. According to a second class of models, called the attention control models, modifying AB requires the modification of attention control, driven by the recruitment of the dorsolateral prefrontal cortex. We formulate a series of specific predictions, to provide suggestions to trial these two approaches one against the other. This knowledge is critical for understanding the mechanisms of AB in anxiety disorders, which bares important clinical implications.

Theorising accountability for NGO advocacy

NARCIS (Netherlands)

Unerman, J.; O'Dwyer, B.

2006-01-01

Purpose - The purpose of this paper is to develop a staged theoretical argument regarding whether non-governmental organisations (NGOs) can be considered responsible and accountable for the direct and indirect consequences, on a wide range of stakeholders, flowing from their advocacy activities.

LHC Season 2: A stronger machine

CERN Multimedia

Dominguez, Daniel

2015-01-01

1) New magnets / De nouveaux aimants 2) Stronger connections / Des jonctions électriques renforcées 3) Safer magnets / Des aimants plus sûrs 4) Higher energy beams / Des faisceaux d’énergie plus élevée 5) Narrower beams / Des faisceaux plus serrés 6) Smaller but closer proton packets / Des groupes de protons plus petits mais plus rapprochés 7) Higher voltage / Une tension plus haute 8) Superior cryogenics / Un système cryogénique amélioré 9) Radiation-resistant electronics / Une électronique qui résiste aux radiations 10) More secure vacuum / Un vide plus sûr

Lower-Body Muscle Structure and Jump Performance of Stronger and Weaker Surfing Athletes.

Science.gov (United States)

Secomb, Josh L; Nimphius, Sophia; Farley, Oliver R; Lundgren, Lina; Tran, Tai T; Sheppard, Jeremy M

2016-07-01

To identify whether there are any significant differences in the lower-body muscle structure and countermovement-jump (CMJ) and squat-jump (SJ) performance between stronger and weaker surfing athletes. Twenty elite male surfers had their lower-body muscle structure assessed with ultrasonography and completed a series of lower-body strength and jump tests including isometric midthigh pull (IMTP), CMJ, and SJ. Athletes were separated into stronger (n = 10) and weaker (n = 10) groups based on IMTP performance. Large significant differences were identified between the groups for vastus lateralis (VL) thickness (P = .02, ES = 1.22) and lateral gastrocnemius (LG) pennation angle (P = .01, ES = 1.20), and a large nonsignificant difference was identified in LG thickness (P = .08, ES = 0.89). Furthermore, significant differences were present between the groups for peak force, relative peak force, and jump height in the CMJ and SJ (P Stronger surfing athletes in this study had greater VL and LG thickness and LG pennation angle. These muscle structures may explain their better performance in the CMJ and SJ. A unique finding in this study was that the stronger group appeared to better use their strength and muscle structure for braking as they had significantly higher eccentric peak velocity and vertical displacement during the CMJ. This enhanced eccentric phase may have resulted in a greater production and subsequent utilization of stored elastic strain energy that led to the significantly better CMJ performance in the stronger group.

DMFCA Model as a Possible Way to Detect Creative Accounting and Accounting Fraud in an Enterprise

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Jindřiška Kouřilová

2013-05-01

Full Text Available The quality of reported accounting data as well as the quality and behaviour of their users influence the efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting balance model based on environmental accounting and the MFCA (Material Flow Cost Accounting as its method. The following balance areas are included: material, financial and legislative. Using the analysis of strengths and weaknesses of the model, its possible use within a production and business company were assessed. Its possible usage to the detection of some creative accounting techniques was also assessed. The Model is developed in details for practical use and describing theoretical aspects.

MODEL OF ACCOUNTING ENGINEERING IN VIEW OF EARNINGS MANAGEMENT IN POLAND

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Leszek Michalczyk

2012-10-01

Full Text Available The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or praxeological accounting, accounting engineering is composed only, and under all circumstances, of lawful activities and adheres to the current regulations of the balance sheet law. The aim of the article is to construct a model of accounting engineering exploiting taking into account differences inherently present in variant accounting. These differences result in disparate financial results of identical economic events. Given the fact that regardless of which variant is used in accounting, all settlements are eventually equal to one another, a new class of differences emerges - the accounting engineering potential. It is transferred to subsequent reporting (balance sheet periods. In the end, the profit “made” in a given period reduces the financial result of future periods. This effect is due to the “transfer” of costs from one period to another. Such actions may have sundry consequences and are especially dangerous whenever many individuals are concerned with the profit of a given company, e.g. on a stock exchange. The reverse may be observed when a company is privatised and its value is being intentionally reduced by a controlled recording of accounting provisions, depending on the degree to which they are justified. The reduction of a company’s goodwill in Balcerowicz’s model of no-tender privatisation allows to justify the low value of the purchased company. These are only some of many manifestations of variant accounting which accounting engineering employs. A theoretical model of the latter is presented in this article.

UGC galaxies stronger than 25 mJy at 4.85 GHz

International Nuclear Information System (INIS)

Condon, J.J.; Frayer, D.T.; Broderick, J.J.

1991-01-01

UGC galaxies in the declination band +5 to +75 deg were identified by position coincidence with radio sources stronger than 25 mJy on the Green Bank 4.85 GHz sky maps. Candidate identifications were confirmed or rejected with the aid of published aperture-synthesis maps and new 4.86 GHz VLA maps having 15 or 18 arcsec resolution, resulting in a sample of 347 nearby radio galaxies plus five new quasar-galaxy pairs. The radio energy sources in UGC galaxies were classified as starbursts or monsters on the basis of their infrared-radio flux ratios, infrared spectral indices, and radio morphologies. The rms scatter in the logarithmic infrared-radio ratio q is not more than 0.16 for starburst galaxies selected at 4.85 GHz. Radio spectral indices were obtained for nearly all of the UGC galaxies, and S0 galaxies account for a disproportionate share of the compact flat-spectrum (alpha less than 0.5) radio sources. The extended radio jets and lobes produced by monsters are preferentially, but not exclusively, aligned within about 30 deg of the optical minor axes of their host galaxies. The tendency toward minor-axis ejection appears to be independent of radio-source size and is strongest for elliptical galaxies. 230 refs

NGOs, Trust, and the Accountability Agenda

DEFF Research Database (Denmark)

Keating, Vincent Charles; Thrandardottir, Erla

2017-01-01

NGOs are undergoing an alleged crisis of trustworthiness. The past decades have seen an increase in both academic and practitioner skepticism, particularly given the transformations many NGOs have undergone in size, professionalism, and political importance. The accountability agenda, which...... on theoretical innovations in trust research to put forward three arguments. First, the proponents of the accountability agenda are implicitly working with a rational model of trust. Second, this model does not reflect important social characteristics of trust between donors and NGOs. Third, this mismatch means...... that the accountability agenda might do more to harm trust in NGOs than to help it....

Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in Scottish salmon farming

NARCIS (Netherlands)

Georgakopoulos, G.; Thomson, I.

2008-01-01

Purpose To offer a theoretical analysis, inspired by contemporary research into risk, of the social and environmental accounting processes observed in an empirical study on Scottish salmon farming. Methodology / Approach This paper used a Grounded Theory approach. Empirical evidence was collected on

Strategic Factors Influencing National and Regional Systems of Innovation: A Case of Weaker NSI with Stronger RSI

Directory of Open Access Journals (Sweden)

Pir Roshanuddin Shah Rashdi

2015-04-01

Full Text Available The issues of relationship between NSI ((National System of Innovation and RSI (Regional System of Innovation are not well reported with innovation policy research. That is, whether the NSI is the system on top of RSI, or the importance of regions make stronger NSIs. Therefore, it raises concern regarding development of strategic relationship between these two. For this, two cases ? Catalonia (Spain and N Ireland (the UK, have been selected based on theoretical sampling. Key economic indicators have been identified and have been quantitatively analyzed. The evidence suggests that strong NSI has positive influence on RSI. In addition to that, the concentration of knowledge and promotion of institutions may be strategically established and then needed resources may be injected to produce high quality human resources. There is, however, need for more comprehensive studies to be conducted in order to validate the results of this research

Accounting Professor Qualification in Digital Age: A Perception Study on Brazilian Professors

Science.gov (United States)

Vendruscolo, Maria Ivanice; Behar, Patrícia Alejandra

2015-01-01

This papers aims at analyzing the perception of Accounting professors about the necessary qualifications in Accounting undergraduate courses. The contribution of this study is to theoretically discuss the education of Accounting professors, with empirical data, because Accounting teaching requires specific competencies in the digital area. The…

Accounting for Housing in a CPI

OpenAIRE

Diewert, Erwin; Nakamura, Alice O.

2009-01-01

In this paper, we take stock of how statistical agencies in different nations are currently accounting for housing in their consumer price indexes (CPIs). The rental equivalence and user cost approaches have been favourites of economists. Both can be derived from the fundamental equation of capital theory. Concerns about these approaches are taken up. We go on to argue that an opportunity cost approach is the correct theoretical framework for accounting for owner-occupied housing (OOH) in a C...

Risks factoring business: accounting measurement

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Z.V. Gutsaylyuk

2015-06-01

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

The Translation of Accrual Accounting and Budgeting and the Reconfiguration of Public Sector Accountants' Identities

DEFF Research Database (Denmark)

D. Becker, Sebastian; Jagalla, Tobias; Skærbæk, Peter

2014-01-01

Under the umbrella of New Public Management (NPM) and managerialism, the last three decades have seen a widespread transformation of public sector accounting and budgeting from a cash to an accrual basis. Much of the ensuing research, however, has focused more on technical evaluations...... of these programmes and less on informing our knowledge of the interaction between such programmes and accountants. As public sector accountants (PSAs) are central entities in such programmes, the purpose of this paper is to focus on the reconfiguration of their identities. Using the theoretical lens of Actor......-Network-Theory (ANT) and its concept of translation, this study seeks to explain how PSAs’ identities were transformed through the introduction of Accrual Output-Based Budgeting (AOBB) in two German states. Our analysis shows that the change of accounting regime was not a straightforward one, but rather involved...

A Stronger Reason for the Right to Sign Languages

Science.gov (United States)

Trovato, Sara

2013-01-01

Is the right to sign language only the right to a minority language? Holding a capability (not a disability) approach, and building on the psycholinguistic literature on sign language acquisition, I make the point that this right is of a stronger nature, since only sign languages can guarantee that each deaf child will properly develop the…

Kant's Account of Moral Education

Science.gov (United States)

Giesinger, Johannes

2012-01-01

While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…

Revisiting the roles of accounting in society

OpenAIRE

Walker, Stephen

2016-01-01

In order to facilitate the development of new research agendas, pioneering authors in AOS embarked on difficult journeys in search of the interconnections between accounting and the social. Contributions such as Burchell et al (1980) located a number of roles of accounting in society and inspired agenda-shifting historical investigations. However, as Hopwood (1985) recognised, the participation of historians in this project requires reinvestments in theoretical and epistemological thinking. T...

Theoretical analysis of two ACO approaches for the traveling salesman problem

DEFF Research Database (Denmark)

Kötzing, Timo; Neumann, Frank; Röglin, Heiko

2012-01-01

Bioinspired algorithms, such as evolutionary algorithms and ant colony optimization, are widely used for different combinatorial optimization problems. These algorithms rely heavily on the use of randomness and are hard to understand from a theoretical point of view. This paper contributes...... to the theoretical analysis of ant colony optimization and studies this type of algorithm on one of the most prominent combinatorial optimization problems, namely the traveling salesperson problem (TSP). We present a new construction graph and show that it has a stronger local property than one commonly used...... for constructing solutions of the TSP. The rigorous runtime analysis for two ant colony optimization algorithms, based on these two construction procedures, shows that they lead to good approximation in expected polynomial time on random instances. Furthermore, we point out in which situations our algorithms get...

Religious Soft Power as Accountability Mechanism for Power in World Politics

Directory of Open Access Journals (Sweden)

Sherrie Steiner

2011-10-01

Full Text Available This case study of the InterFaith Leaders’ Summit(s from 2005 to 2010 expands the concept of “soft power” as an accountability mechanism to include religious soft power. This article explores the theoretical validity of a Faith-Based Accountability Mechanism (FAM as a macro-level explanatory unit. The interfaith leaders exercise public reputational and peer accountability among their constituents in relation to the G8/G20 leaders. The theoretical validity of the dialogue process is not contingent on political leader responsiveness but is ascertained using a complex theoretical standard for assessing the legitimacy of global governance institutions against which observations are then gauged. The InterFaith Dialogue Mechanism is a specific illustration of a FAM that shows increasing compliance with the complex standard between 2005 and 2010. The Dialogue Mechanism FAM is a form of religious soft power that combines soft institution with soft technique. The next stage in the research is to identify specific characteristics of the FAM ideal type.

From Polyfunctional to Monofunctional Accounting Dictionaries

African Journals Online (AJOL)

This article describes the theoretical foundation of the accounting dictionaries as well as its practical results. Furthermore, the implementation of the project shows how the constant interaction of lexicographical theory with practical dictionary work over a period of 10 years has led to lexicographical development and ...

Stronger vection in junior high school children than in adults.

Science.gov (United States)

Shirai, Nobu; Imura, Tomoko; Tamura, Rio; Seno, Takeharu

2014-01-01

Previous studies have shown that even elementary school-aged children (7 and 11 years old) experience visually induced perception of illusory self-motion (vection) (Lepecq et al., 1995, Perception, 24, 435-449) and that children of a similar age (mean age = 9.2 years) experience more rapid and stronger vection than do adults (Shirai et al., 2012, Perception, 41, 1399-1402). These findings imply that although elementary school-aged children experience vection, this ability is subject to further development. To examine the subsequent development of vection, we compared junior high school students' (N = 11, mean age = 14.4 years) and adults' (N = 10, mean age = 22.2 years) experiences of vection. Junior high school students reported significantly stronger vection than did adults, suggesting that the perceptual experience of junior high school students differs from that of adults with regard to vection and that this ability undergoes gradual changes over a relatively long period of development.

Issues in Fair Value Accounting under IFRS

OpenAIRE

Bischof, Jannis

2008-01-01

The dissertation presents theoretical evidence for inconsistencies in fair value accounting under IFRS, experimental evidence for biases in risk perception of fair values and empirical evidence for discretion in banks' disclosure policies with respect to fair value measurement.

Some experimental aspects of optimality theoretic pragmatics

NARCIS (Netherlands)

Blutner, R.; Németh T., E.; Bibok, K.

2010-01-01

The article has three main concerns: (i) it gives a concise introduction into optimality-theoretic pragmatics; (ii) it discusses the relation to alternative accounts (relevance theory and Levinson's theory of presumptive meanings); (iii) it reviews recent findings concerning the psychological

The application of statistical techniques to nuclear materials accountancy

International Nuclear Information System (INIS)

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

1990-02-01

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

A Unified Grand Tour of Theoretical Physics

CERN Document Server

Lawrie, Ian D

2002-01-01

A unified account of the principles of theoretical physics, A Unified Grand Tour of Theoretical Physics, Second Edition stresses the inter-relationships between areas that are usually treated as independent. The profound unifying influence of geometrical ideas, the powerful formal similarities between statistical mechanics and quantum field theory, and the ubiquitous role of symmetries in determining the essential structure of physical theories are emphasized throughout.This second edition conducts a grand tour of the fundamental theories that shape our modern understanding of the physical wor

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...

Proposed improvement of the Accounting System of Non-Agricultural Cooperatives

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Yamira Mirabal González

2017-12-01

Full Text Available The improvement of the accounting system of the cooperatives should contribute to the consolidation of the cooperative role as a way of economic and social development, in the sphere of agricultural production, and in other sectors of the economy, raising the levels of efficiency and economic efficiency, productive and social. The research is aimed at: Perfecting the accounting system of the non-agricultural cooperative "Café Pinar", based on a set of tools for each of the subsystems that comprise it, which contributes to the improvement of the accounting information generated as part of its management process. The results of the research focus on: the theoretical and methodological foundations of Accounting and Accounting Systems, the results of the diagnosis of the Accounting System of the non-agricultural Cooperative "Café Pinar" and the tools for each of the subsystems that make up the Accounting system of the cooperative. In the development of the research, theoretical methods such as the historical and the logical ones were applied, among these the systemic, the modeling and the axiomatic-deductive. In addition to empirical methods such as scientific observation and measurement. Based on the diagnosis made, the existing deficiencies in the Accounting System of the cooperative object of study were determined. On this basis, the proposal was made to improve its Accounting System that will contribute to the improvement of the accounting information that the cooperative generates as part of its management.

A unified grand tour of theoretical physics

CERN Document Server

Lawrie, Ian D

2013-01-01

A Unified Grand Tour of Theoretical Physics invites its readers to a guided exploration of the theoretical ideas that shape our contemporary understanding of the physical world at the fundamental level. Its central themes, comprising space-time geometry and the general relativistic account of gravity, quantum field theory and the gauge theories of fundamental forces, and statistical mechanics and the theory of phase transitions, are developed in explicit mathematical detail, with an emphasis on conceptual understanding. Straightforward treatments of the standard models of particle physics and cosmology are supplemented with introductory accounts of more speculative theories, including supersymmetry and string theory. This third edition of the Tour includes a new chapter on quantum gravity, focusing on the approach known as Loop Quantum Gravity, while new sections provide extended discussions of topics that have become prominent in recent years, such as the Higgs boson, massive neutrinos, cosmological perturba...

Accounting Issues: An Essay Series Part IV--Property, Plant, & Equipment

Science.gov (United States)

Laux, Judy

2007-01-01

This fourth article in a series of theoretical essays intended to supplement the introductory financial accounting course is dedicated to the topic of property, plant, and equipment (PP&E), including both the accounting treatment and its related conceptual connections. The paper also addresses the measurement dilemmas, scandalous accounting…

THE MANAGEMENT ACCOUNTING IN ROMANIA – PAST, PRESENT AND FUTURE

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Violeta Isai

2015-05-01

Full Text Available When managing a company it is important to answer the following question: is it true that the traditional accounting systems are completely inefficient, being just a theoretical chapter in the history of accounting and at the same time, they gave way to the modern accounting systems, the latter being meant to satisfy the present requirements accordingly? All the accounting systems, both traditional and modern have their own roles in accounting. But this fact places the management accounting between the modern and the traditional, entities being forced to choose what is best for them.

A Theoretical Framework for Ecological Interface Design

DEFF Research Database (Denmark)

Vicente, Kim J.; Rasmussen, Jens

1988-01-01

A theoretical framework for designing interfaces for complex systems is de-scribed. The framework, called ecological interface design (EID), suggests a set of principles for designing interfaces in a way that supports the funda-mental properties of human cognition. The basis of EID is the skills...... of the task require. The EID approach extends the concept of direct manipulation inter-faces by taking into account the added complications introduced by complex systems. In this paper, we describe the development of the framework, its theoretical foundations, and examples of its application to various work...

A Theory of Utility Conditionals: Paralogical Reasoning from Decision-Theoretic Leakage

Science.gov (United States)

Bonnefon, Jean-Francois

2009-01-01

Many "if p, then q" conditionals have decision-theoretic features, such as antecedents or consequents that relate to the utility functions of various agents. These decision-theoretic features leak into reasoning processes, resulting in various paralogical conclusions. The theory of utility conditionals offers a unified account of the various forms…

Accounting costs of transactions in real estate

DEFF Research Database (Denmark)

Stubkjær, Erik

2005-01-01

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

COMPARATIVE STUDY OF THE PROFESSIONAL RULES USED BY ACCOUNTANTS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

Full Text Available This paper aims to conduct a comparative study on national, European and international accounting rules in the field of accounting profession’s organization and exertion. The first step of this scientific approach is positioning the general area of research chosen within the scientific theory in accounting regulations. Our scientific approach seeks to explain through a thorough and detailed approach the different aspects (conceptual and practical of accounting regulations while seeking solutions regarding the evolution of their regulatory frame and practices in the field. Throughout the paper are to be found various concepts, regulations and practices in the field, in an interpretative manner, the point of view adopted by us being neutral, but also critical, since we get involved in the research from a private and personal perspective. In terms of methodology and research perspective, the whole scientific approach has combined the qualitative research with the quantitative one and the theoretical (descriptive-conceptual perspective with the practical one by analyzing the most important contributions of various Romanian and foreign authors to scientific knowledge in the field, respecting the coordinates based on which the accounting rules are addressed internationally and nationally. Throughout the paper we used a wide range of research methods among which we highlight: document analysis, comparative method and typological method, non-participatory and participatory observation. Transversal researches aim the comparative analysis of different viewpoints, the theoretical and technical aspects regarding accounting regulations, while longitudinal researches take into account while analyzing the evolution of scientific knowledge in the field of global, European and national relevant accounting regulations.

Nucleation at high pressure I: Theoretical considerations.

NARCIS (Netherlands)

Luijten, C.C.M.; Dongen, van M.E.H.

1999-01-01

A theoretical approach is presented that accounts for the influence of high pressure background gases on the vapor-to-liquid nucleation process. The key idea is to treat the carrier gas pressure as a perturbation parameter that modifies the properties of the nucleating substance. Two important

Expectancies for the effectiveness of different tobacco interventions account for racial and gender differences in motivation to quit and abstinence self-efficacy.

Science.gov (United States)

Cropsey, Karen L; Leventhal, Adam M; Stevens, Erin N; Trent, Lindsay R; Clark, C Brendan; Lahti, Adrienne C; Hendricks, Peter S

2014-09-01

Racial and gender disparities for smoking cessation might be accounted for by differences in expectancies for tobacco interventions, but few studies have investigated such differences or their relationships with motivation to quit and abstinence self-efficacy. In this cross-sectional study, 673 smokers (African American: n = 443, 65.8%; women: n = 222, 33.0%) under criminal justice supervision who enrolled in a clinical smoking cessation trial in which all received bupropion and half received counseling. All participants completed pretreatment measures of expectancies for different tobacco interventions, motivation to quit, and abstinence self-efficacy. The indirect effects of race and gender on motivation to quit and abstinence self-efficacy through expectancies for different tobacco interventions were evaluated. African Americans' stronger expectancies that behavioral interventions would be effective accounted for their greater motivation to quit and abstinence self-efficacy. Women's stronger expectancies for the effectiveness of pharmacotherapy accounted for their greater motivation to quit, whereas their stronger expectancies for the effectiveness of behavioral treatments accounted for their greater abstinence self-efficacy. Findings point to the mediating role of expectancies for treatment effectiveness and suggest the importance of exploring expectancies among African Americans and women as a way to augment motivation and self-efficacy. © The Author 2014. Published by Oxford University Press on behalf of the Society for Research on Nicotine and Tobacco. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

Study of nuclear material accounting

International Nuclear Information System (INIS)

Ruderman, H.

1977-01-01

The implications of deliberate diversion of nuclear materials on materials accounting, the validity of the MUF concept to establish assurance concerning the possible diversion of special nuclear materials, and an economic analysis to permit cost comparison of varying the inventory frequency are being studied. An inventory cost model, the statistical hypothesis testing approach, the game theoretic approach, and analysis of generic plants are considered

THE ACCOUNTING POSTEMPLOYMENT BENEFITS BASED ON ACTUARIAL CALCULATIONS

Directory of Open Access Journals (Sweden)

Anna CEBOTARI

2017-11-01

Full Text Available The accounting post-employment benefits, based on actuarial calculations, at present remains a subject studied in Moldova only theoretically. Applying actuarial calculations of accounting in fact denotes its character of evolving. Because national accounting standards have been adapted to international, which, in turn, require the valuation of assets and debts at fair value, there is a need to draw up exact calculations on which stands the theory of probability and mathematical statistics. One of the main objectives of accounting information is reflected in its financial situations and providing internal and external users of the entity. Hence, arises the need to reflect highly reliable information that can be provided by applying actuarial calculations.

Theoretical development of atomic structure: Past, present and future

International Nuclear Information System (INIS)

Tiwary, S.N.

1994-11-01

Theoretical development of atomic structure is briefly discussed. The role of correlation, relativity, quantum electrodynamic (QED), finite nuclear size (FNS) and parity nonconservation (PNC) in high precision theoretical investigation of properties of atomic and ionic systems is demonstrated. At present, we do not have a comprehensive and practical atomic structure theory which accounts all these physical effects on an equal footing. Suggestions are made for future directions. (author). 108 refs, 5 figs, 9 tabs

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

OpenAIRE

Alfatih Alamin Abdalrahim Elfaki; Suleiman Musa Elzain Hammad

2015-01-01

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

Accounting for risk conflicts in Scottish salmon farming

NARCIS (Netherlands)

Georgakopoulos, G.; Thomson, I.; Kaldis, P.

2008-01-01

Purpose: To offer a theoretical analysis, inspired by contemporary research into risk, of the social and environmental accounting processes observed in an empirical study on Scottish salmon farming. Methodology / Approach: This paper used a Grounded Theory approach. Empirical evidence was collected

Management accounting versus medical profession discourse

DEFF Research Database (Denmark)

Malmmose, Margit

2015-01-01

This study uses discourse, ideology and hegemony as a theoretical foundation to investigate the development of the polarised discourses of management accounting and the medical profession during the introduction of a NPM reform in the public health care debate, using Denmark as a case study. 194...... newspaper articles and 73 medical profession articles from 2002 to 2008 are analysed, using critical discourse analysis. The analysis shows that the management accounting discourse becomes the dominating ideology which is embedded in the public rhetorical debate. There are three peculiar outcomes...... perspective of a patient oriented focus to a quantitative focus through strong rationalised arguments. This puts the medical profession in a dilemma concerning their ideological Hippocratic Oath versus the NPM efficiency focus. However, they choose to gradually adopt management accounting terms in their own...

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...

The bigger, the stronger? Insights from muscle architecture and nervous characteristics in obese adolescent girls.

Science.gov (United States)

Garcia-Vicencio, S; Coudeyre, E; Kluka, V; Cardenoux, C; Jegu, A-G; Fourot, A-V; Ratel, S; Martin, V

2016-02-01

Young obese youth are generally stronger than lean youth. This has been linked to the loading effect of excess body mass, acting as a training stimulus comparable to strength training. Whether this triggers specific adaptations of the muscle architecture (MA) and voluntary activation (VA) that could account for the higher strength of obese subjects remains unknown. MA characteristics (that is, pennation angle (PA), fascicle length (FL) and muscle thickness (MT)) and muscle size (that is, anatomical cross-sectional area (ACSA)) of the knee extensor (KE) and plantar flexor (PF) muscles were evaluated in 12 obese and 12 non-obese adolescent girls (12-15 years). Maximal isometric torque and VA of the KE and PF muscles were also assessed. Results revealed higher PA (Pmuscles in obese girls. Moreover, obese individuals produced a higher absolute torque than their lean counterparts on the KE (224.6±39.5 vs 135.7±32.7 N m, respectively; Pmuscles (73.3±16.5 vs 44.5±6.2 N m; Pmuscles (r=0.45-0.55, P<0.05-0.01). MVC was also correlated with VA (KE: r=0.44, P<0.05; PF: r=0.65, P<0.001) and segmental lean mass (KE: r=0.48, P<0.05; PF: r=0.57, P<0.01). This study highlighted favorable muscular and nervous adaptations to obesity that account for the higher strength of obese youth. The excess of body mass supported during daily activities could act as a chronic training stimulus responsible for these adaptations.

Decision theoretical justification of optimization criteria for near-real-time accountancy procedures

International Nuclear Information System (INIS)

Avenhaus, R.

1992-01-01

In the beginning of nuclear material safeguards, emphasis was placed on safe detection of diversion of nuclear material. Later, the aspect of timely detection became equally important. Since there is a trade-off between these two objectives, the question of an appropriate compromise was raised. In this paper, a decision theoretical framework is presented in which the objectives of the two players, inspector and inspectee, are expressed in terms of general utility functions. Within this framework, optimal safeguards strategies are defined, and furthermore, conditions are formulated under which the optimization criteria corresponding to the objectives mentioned above can be justified

Regional differences of outpatient physician supply as a theoretical economic and empirical generalized linear model.

Science.gov (United States)

Scholz, Stefan; Graf von der Schulenburg, Johann-Matthias; Greiner, Wolfgang

2015-11-17

Regional differences in physician supply can be found in many health care systems, regardless of their organizational and financial structure. A theoretical model is developed for the physicians' decision on office allocation, covering demand-side factors and a consumption time function. To test the propositions following the theoretical model, generalized linear models were estimated to explain differences in 412 German districts. Various factors found in the literature were included to control for physicians' regional preferences. Evidence in favor of the first three propositions of the theoretical model could be found. Specialists show a stronger association to higher populated districts than GPs. Although indicators for regional preferences are significantly correlated with physician density, their coefficients are not as high as population density. If regional disparities should be addressed by political actions, the focus should be to counteract those parameters representing physicians' preferences in over- and undersupplied regions.

The Role of Trait Emotional Intelligence in Academic Performance: Theoretical Overview and Empirical Update.

Science.gov (United States)

Perera, Harsha N

2016-01-01

Considerable debate still exists among scholars over the role of trait emotional intelligence (TEI) in academic performance. The dominant theoretical position is that TEI should be orthogonal or only weakly related to achievement; yet, there are strong theoretical reasons to believe that TEI plays a key role in performance. The purpose of the current article is to provide (a) an overview of the possible theoretical mechanisms linking TEI with achievement and (b) an update on empirical research examining this relationship. To elucidate these theoretical mechanisms, the overview draws on multiple theories of emotion and regulation, including TEI theory, social-functional accounts of emotion, and expectancy-value and psychobiological model of emotion and regulation. Although these theoretical accounts variously emphasize different variables as focal constructs, when taken together, they provide a comprehensive picture of the possible mechanisms linking TEI with achievement. In this regard, the article redresses the problem of vaguely specified theoretical links currently hampering progress in the field. The article closes with a consideration of directions for future research.

Stronger misdirection in curved than in straight motion

Directory of Open Access Journals (Sweden)

Jorge eOtero-Millan

2011-11-01

Full Text Available Illusions developed by magicians are a rich and largely untapped source of insight into perception and cognition. Here we show that curved motion, as employed by the magician in a classic sleight of hand trick, generates stronger misdirection than rectilinear motion, and that this difference can be explained by the differential engagement of the smooth pursuit and the saccadic oculomotor systems. This research moreover exemplifies how the magician’s intuitive understanding of the spectator’s mindset can surpass that of the cognitive scientist in specific instances, and that observation-based behavioral insights developed by magicians are worthy of quantitative investigation in the neuroscience laboratory.

The free-energy self: a predictive coding account of self-recognition.

Science.gov (United States)

Apps, Matthew A J; Tsakiris, Manos

2014-04-01

Recognising and representing one's self as distinct from others is a fundamental component of self-awareness. However, current theories of self-recognition are not embedded within global theories of cortical function and therefore fail to provide a compelling explanation of how the self is processed. We present a theoretical account of the neural and computational basis of self-recognition that is embedded within the free-energy account of cortical function. In this account one's body is processed in a Bayesian manner as the most likely to be "me". Such probabilistic representation arises through the integration of information from hierarchically organised unimodal systems in higher-level multimodal areas. This information takes the form of bottom-up "surprise" signals from unimodal sensory systems that are explained away by top-down processes that minimise the level of surprise across the brain. We present evidence that this theoretical perspective may account for the findings of psychological and neuroimaging investigations into self-recognition and particularly evidence that representations of the self are malleable, rather than fixed as previous accounts of self-recognition might suggest. Copyright © 2013 Elsevier Ltd. All rights reserved.

SOME THEORETICAL ASPECTS OF ECONOMIC INTEGRATION

Directory of Open Access Journals (Sweden)

Alem Merdić

2017-09-01

Full Text Available One of the basic links of the process of globalization are economic integrations. The aim of this paper is to systematize theoretical achievements and to review the forms, effects and conditions for connecting countries motivated by economic benefits. In addition to the theoretical review of the conceptual definition of economic integration, the focus is on the levels of economic integration from the free-trade zone to the monetary and fiscal union, explaining the specificity of each of the mentioned levels. Considering that the connection between countries always raises the question of the benefits and costs of connection, the special emphasis in this paper is placed on the potential effects for free trade. Finally, the greatest contribution of this paper is the systematization and theoretical review of the theory of optimal currency area and monetary integration, which is especially significant for the European soil, taking into account the already established European Monetary Union

Bell inequalities stronger than the Clauser-Horne-Shimony-Holt inequality for three-level isotropic states

International Nuclear Information System (INIS)

Ito, Tsuyoshi; Imai, Hiroshi; Avis, David

2006-01-01

We show that some two-party Bell inequalities with two-valued observables are stronger than the CHSH inequality for 3x3 isotropic states in the sense that they are violated by some isotropic states in the 3x3 system that do not violate the CHSH inequality. These Bell inequalities are obtained by applying triangular elimination to the list of known facet inequalities of the cut polytope on nine points. This gives a partial solution to an open problem posed by Collins and Gisin. The results of numerical optimization suggest that they are candidates for being stronger than the I 3322 Bell inequality for 3x3 isotropic states. On the other hand, we found no Bell inequalities stronger than the CHSH inequality for 2x2 isotropic states. In addition, we illustrate an inclusion relation among some Bell inequalities derived by triangular elimination

6th International Accounting Congress of Barcelona (1929 organised by the Association of Accountants of Catalonia

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Josepa Alemany

2017-01-01

Full Text Available Purpose: the work presented is a descriptive, contextual and detailed analysis of the activity, and the conclusions developed in the first international accounting conference held in Barcelona. The 6th International Conference on Accounting which took place in Barcelona coinciding with the International Exhibition of 1929, was organised by the Association Internationale de Comptabilité of Brussels. This association proposed holding regular meetings to discuss and study technical accounting and economic issues related to that time. Approach: the originality of the work lies in being an analytical description of the original documents prepared by the Association of Accountants of Catalonia about the conference. Findings/Originality: this study allows redoing assumptions made in previous works, because the documents before this work were contradictory regarding dates, facts and some of the content covered. Limitations: the biggest limitation of the work comes from the lack of written documentation existing on this conference. Value: the present study continues the research on topics of history of accounting in Catalonia. It is expected to complement this work by a deeper analysis of the contents and the topics covered in the papers presented at the conference, and by linking them with the theoretical accounting lines existing at that time.

Reflection of Loyalty Programmes with the Use of Bonuses in Accounting

OpenAIRE

Sakharov Pavlo O.

2013-01-01

The article studies loyalty programmes that are used at modern trading enterprises and discovers main barriers on the way of development of methodical approaches of bonus accounting provided to the clients of loyalty programmes. It analyses theoretical and methodical aspects of bonus accounting in international practice and methods of reflection of loyalty programmes in accounting with the use of bonuses existing in Ukraine. Comparing electronic money and settlement elements of the loyalty pr...

Developing a Theoretical Framework for Examining Student Understanding of Fractional Concepts: An Historical Accounting

Science.gov (United States)

Cooper, Susan M.; Wilkerson, Trena L.; Montgomery, Mark; Mechell, Sara; Arterbury, Kristin; Moore, Sherrie

2012-01-01

In 2007, a group of mathematics educators and researchers met to examine rational numbers and why children have such an issue with them. An extensive review of the literature on fractional understanding was conducted. The ideas in that literature were then consolidated into a theoretical framework for examining fractions. Once that theoretical…

Predatory blue crabs induce stronger nonconsumptive effects in eastern oysters Crassostrea virginica than scavenging blue crabs

Directory of Open Access Journals (Sweden)

Avery E. Scherer

2017-02-01

Full Text Available By influencing critical prey traits such as foraging or habitat selection, predators can affect entire ecosystems, but the nature of cues that trigger prey reactions to predators are not well understood. Predators may scavenge to supplement their energetic needs and scavenging frequency may vary among individuals within a species due to preferences and prey availability. Yet prey reactions to consumers that are primarily scavengers versus those that are active foragers have not been investigated, even though variation in prey reactions to scavengers or predators might influence cascading nonconsumptive effects in food webs. Oysters Crassostrea virginica react to crab predators by growing stronger shells. We exposed oysters to exudates from crabs fed live oysters or fed aged oyster tissue to simulate scavenging, and to controls without crab cues. Oysters grew stronger shells when exposed to either crab exudate, but their shells were significantly stronger when crabs were fed live oysters. The stronger response to predators than scavengers could be due to inherent differences in diet cues representative of reduced risk in the presence of scavengers or to degradation of conspecific alarm cues in aged treatments, which may mask risk from potential predators subsisting by scavenging.

Research of System Building Basing on the Low Carbon Economy About Carbon Accounting for the Enterprise

Directory of Open Access Journals (Sweden)

Yao Liqiong

2016-01-01

Full Text Available As global warming has become truth, is developing as a new economic model, The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement, record and information disclosure of the enterprise carbon accounting on the way of low carbon economy, its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China’s national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.

Documentation of Accounting Records in Light of Legislative Innovations

Directory of Open Access Journals (Sweden)

K. V. BEZVERKHIY

2017-05-01

Full Text Available Legislative reforms in accounting aim to simplify accounting records and compilation of financial reports by business entities, thus increasing the position of Ukraine in the global ranking of Doing Business. This simplification is implied in the changes in the Regulation on Documentation of Accounting Records, entered into force to the Resolution of the Ukrainian Ministry of Finance. The objective of the study is to analyze the legislative innovations involved. The review of changes in documentation of accounting records is made. A comparative analysis of changes in the Regulation on Documentation of Accounting Records is made by sections: 1 General; 2 Primary documents; 3 Accounting records; 4 Correction of errors in primary documents and accounting records; 5 Organization of document circulation; 6 Storage of documents. Methods of analysis and synthesis are used for separating the differences in the editions of the Regulation on Documentation of Accounting Records. The result of the study has theoretical and practical value for the domestic business enterprise sector.

When surging seas meet stronger rain: Nuclear techniques in flood management

International Nuclear Information System (INIS)

Quevenco, Rodolfo

2015-01-01

Unusually high rainfall in many parts of the world is a result of climate change, scientists say. Since warmer air can hold more water, the rationale goes, increased temperatures will increase the chances of stronger rainfall events. And when surging seas combine with stronger rain, the outcome is almost certain: floods. Floods are the most frequently occurring natural disasters, and south-east Asia is particularly vulnerable. Climate change and variability are expected to bring about increased typhoon activities, rising sea levels and off-season monsoon rains in southeast Asia and other regions. These can cause devastating floods in countries like Cambodia, Laos, Pakistan, the Philippines, Thailand and Viet Nam. For the residents of these countries who have survived the ravages of major floods, the road to recovery can be long and arduous. As the flood water recedes, they have to contend with new forms of flood: floods of concern and worries as to how to rebuild their houses, their lives and their cities. Governments, too, face huge challenges in rebuilding roads, public buildings, infrastructure and natural resources destroyed or polluted by the flood.

Introduction to a field-theoretical treatment of neutrino oscillations

Indian Academy of Sciences (India)

... treatment of neutrino oscillations provides a beautiful and simple picture of ... This fact is best taken into account in the quantum field-theoretical approach where ..... which contain a real antineutrino of mass С , or in other words, in the limit Д.

More concerns and stronger beliefs about the necessity of medication in patients with acromegaly are associated with negative illness perceptions and impairment in quality of life.

Science.gov (United States)

Andela, Cornelie D; Biermasz, Nienke R; Kaptein, Adrian A; Pereira, Alberto M; Tiemensma, Jitske

2015-10-01

Patients with acromegaly can be treated with surgery, radiotherapy and/or medical treatment. In general, patients' beliefs about medication are associated with illness perceptions, a contributory factor of Quality of Life (QoL). At present, there are no quantitative studies on medication beliefs in patients with acromegaly. Here, we aimed to examine possible associations between medication beliefs, illness perceptions, and QoL. Furthermore we aimed to explore whether illness perceptions of patients with remission of acromegaly receiving medical treatment differ from patients without medical treatment. Cross-sectional evaluation of 73 patients with remission of acromegaly (n = 28 patients with medication, n = 45 without medication). The Beliefs about Medicines Questionnaire (BMQ), Illness Perception Questionnaire-Revised (IPQ-R), EuroQoL-5D, and AcroQoL were used for the assessment. Stronger beliefs about the necessity of medical treatment and stronger concerns about the adverse effects were associated with attributing more symptoms to acromegaly, perceiving more negative consequences, and having a stronger belief in a cyclical timeline (BMQ, all P Negative medication beliefs were related to more negative illness perceptions and worse disease-specific QoL. Patients receiving medical treatment for acromegaly tend to perceive a more chronic timeline of their disease, compared to patients with remission without medical treatment. These psychological factors need to be taken into account when treating patients and developing a psychosocial education program aiming to improve QoL. Copyright © 2015 Elsevier Ltd. All rights reserved.

Emerging information technologies in accounting and related security risks – what is the impact on the Romanian accounting profession

Directory of Open Access Journals (Sweden)

Sînziana-Maria Rîndașu

2017-12-01

Full Text Available This study investigates whether aspiring and professional accountants understand the benefits and security challenges brought by emerging technologies such as: Big Data, data analytics, cloud computing and mobile technologies. 115 participants took part in a survey during January and February 2017, all having at least one year of practical experience in accounting or audit and 80% of them being affiliated with national or international accounting professional bodies. The research has three key findings: (1 Professional accountants and auditors are having in average a theoretical knowledge of the emerging technologies in the accounting field, but they still need to enhance their skills to exploit them efficiently, (2 Mobile technologies started to be adopted by the Romanian practitioners and (3 The profession has become aware of the security risks brought by emerging technologies in the digital accounting. The accounting profession is on the verge of change and the practitioners do not yet possess sufficient skills regarding the analyzed emerging technologies. As per this, the professional bodies and academic environment should reassess their curricula to enforce the necessary changes for preparing practitioners to successfully face the future challenges and avoid their replacement by other professions more qualified.

The interplay of management accounting research and NPM health initiatives

DEFF Research Database (Denmark)

Malmmose, Margit

This paper investigates the development of management accounting research in the context of New Public Management (NPM) initiatives in health care. Drawing on concepts from diffusion theory and earlier literature reviews, the paper examines the interplay between management accounting research...... and health care reforms in relation to country of origin, development, theoretical approach, research method and topic. The study thus establishes a different focus; namely the interrelationship between the development of management accounting research and practical socio-political NPM innovations. The study...... shows that management accounting techniques are increasingly adopted in governmental health reforms and diffused across nations, themes and initiatives through time with the result that wider social practices become more and more integrated in management accounting research themes...

CONCEPTUAL ASPECTS ON MANAGERIAL ACCOUNTING AND ITS INFLUENCE ON MANAGEMENT

Directory of Open Access Journals (Sweden)

TIRAU ADRIAN IOAN

2017-12-01

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

An Approach to Improving the Learning Experience for First Year Accounting Curriculum

Science.gov (United States)

Kirkham, Ross

2013-01-01

The purpose of this paper is to present a theoretical model to address design and assessment of accounting practice sets that will enhance learning and provide clearer learning outcomes for first year accounting students. The paper explores extant literature in developing an action plan that can be followed to maximise learning outcomes for first…

The ‘performativity thesis’ and its critics: towards a relational ontology of management accounting

NARCIS (Netherlands)

Vosselman, E.G.J.

2014-01-01

This paper explores accounting's mediating role in bringing theoretical statements from economics into life. It addresses the so-called performativity thesis that claims that economic theory does not just observe and explain a reality, but rather shapes, formats and performs reality. Accounting

The ‘performativity thesis’ and its critics: towards a relational ontology of management accounting.

NARCIS (Netherlands)

Vosselman, E.G.J.

2014-01-01

This paper explores accounting's mediating role in bringing theoretical statements from economics into life. It addresses the so-called performativity thesis that claims that economic theory does not just observe and explain a reality, but rather shapes, formats and performs reality. Accounting

Heteronormative Labor: Conflicting Accountability Structures among Men in Nursing

NARCIS (Netherlands)

Cottingham, M.D.; Johnson, A.H.; Taylor, T.

2016-01-01

Drawing on interview and diary data from 40 men in nursing in the US, the current study advances our theoretical understanding of how heteronormativity and masculinity intersect to shape men's performance of carework. Men in nursing are constrained by their accountability to stereotypes that they

Development of methodology of financial assets accounting in IFRS context

Directory of Open Access Journals (Sweden)

V.I. Tsurkanu

2018-04-01

Full Text Available In the innovation economy the proportion of resources directed to investment is significantly increasing and therefore the process becomes an integral part of the economic activities of modern organizations. In that situation the organization acquire another type of assets called financial, which differ in their characteristics from tangible and intangible assets. The authors of the present study firstly prove the need for economic interpretation of the financial assets and allocation in the balance their own positions, after the recognition, on the basis of the characteristic of such assets and for accounting and reporting should be assessed. In this context, we reveal methods that can choose the organizations, using business management models implemented by IFRS 9 «Financial instruments» for evaluation of financial assets, depending on their category. Special attention is paid to improving the methodology of accounting for financial assets in accordance with their specific characteristics of recognition and measurement. These issues are investigated not only in theoretical terms, but also on the basis of the comparison of normative and legislative acts of the Republic of Moldova and Ukraine with the regulations of IFRS. In addition, whereas the accounting systems and financial reporting in these countries change in accordance with the requirements of the Directive 2013/34/EU, their impact on the accounting of financial assets is also taken into account. According to the results of the research, drafting conclusions and suggestions are of theoretical nature and are of practical importance.

RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW

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Bonaci Carmen Giorgiana

2011-07-01

Full Text Available Our paper analyzes the manner in which the financial reporting model evolved towards fair value accounting. After a brief introduction into the context of financial reporting at international level, the analysis focuses on the accounting model of fair value. This is done by synthesizing main studies in accounting research literature that analyze fair value accounting through a theoretical approach. The analysis being developed relies on literature review methodology. The main purpose of the developed analysis is to synthesize main pros and cons as being documented through accounting research literature. Our findings underline both the advantages and shortcomings of fair value accounting and of the recent mixed attribute in nowadays financial reporting practices. The concluding remarks synthesize the obtained results and possible future developments of our analysis.

Identification and classification of open book accounting dimensions

Directory of Open Access Journals (Sweden)

Leila Sadeghi

2014-05-01

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

Corporate social responsibility audit: Theoretical aspects

OpenAIRE

Artem Koldovskyi

2015-01-01

This paper puts a conceptual framework to outline research for corporate social responsibility (CSR) audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpreta...

The use of management accounting systems in functionally differentiated organizations

NARCIS (Netherlands)

Bouwens, J.F.M.G.

1998-01-01

Management Accounting Systems (MAS) facilitate decision making and control in organizations. This study investigates both theoretically and empirically how MAS help managers to make their decisions. This issue is specifically addressed in a context where production and sales managers face high

A course in theoretical physics

CERN Document Server

Shepherd, P J

2013-01-01

This book is a comprehensive account of five extended modules covering the key branches of twentieth-century theoretical physics, taught by the author over a period of three decades to students on bachelor and master university degree courses in both physics and theoretical physics. The modules cover nonrelativistic quantum mechanics, thermal and statistical physics, many-body theory, classical field theory (including special relativity and electromagnetism), and, finally, relativistic quantum mechanics and gauge theories of quark and lepton interactions, all presented in a single, self-contained volume. In a number of universities, much of the material covered (for example, on Einstein’s general theory of relativity, on the BCS theory of superconductivity, and on the Standard Model, including the theory underlying the prediction of the Higgs boson) is taught in postgraduate courses to beginning PhD students. A distinctive feature of the book is that full, step-by-step mathematical proofs of all essentia...

BUILDING STRONGER STATE ENERGY PARTNERSHIPS WITH THE U.S. DEPARTMENT OF ENERGY

Energy Technology Data Exchange (ETDEWEB)

Kate Burke

2002-11-01

This technical progress report includes an update of the progress during the second year of cooperative agreement DE-FC26-00NT40802, Building Stronger State Energy Partnerships with the U.S. Department of Energy. The report also describes the barriers in conduct of the effort, and our assessment of future progress and activities.

WAGE TAX ACCOUNTING IN THE AGRICULTURAL ENTERPRISES

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Nftaliia Bondarhuk

2017-03-01

Full Text Available The article aims to determine the order of accounting taxation wage and directions of its improvement in the agricultural enterprise. It was identified, that the accuracy of calculation of the related to wage amounts of mandatory payments to the budget depends on the correct definition of the amount of wage and its structure. It is noted, that in our country income tax from individuals and military collection is deducted from wages. Single social contributions is charged on the labor remuneration fund. Main accounts which are used for displaying in accounting for taxation of wages and basic accounting records were shown. It was stated, that taxation of wages, which is less than the minimum, despite the simple theoretical explanation, on practice is very time-consuming process which requires a certain sequence, accuracy and attentiveness. To improve the process of wages taxation we propose to calculate the amounts of the Single social contribution charged on wage which is less than minimum, in a specially developed form, which will help to simplify calculation of the Single social contribution on wage, which is less than minimum, that will help to improve wage tax accounting. Key words: taxes, accounting, wage, taxation of wage on enterprise.

ACCOUNTING POLICIES AND ESTIMATES IN MUNICIPALITIES BETWEEN NORMS AND REALITY

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IULIANA CENAR

2012-01-01

Full Text Available The conformity of the Romanian accounting system to the European and international accounting rules also implies the accounting policies as a crucial element in the development and presentation of financial statements, which must include relevant and reliable information in condition to meet the needs of various user groups in decision making. Accounting policies are circumscribed to the primary objective of accounting, that of providing a fair image of financial position and performance of reporting entities. This paper intends to approach accounting policies in relation to national and international regulatory framework, the desirable way in which they should be present in public institutions in our country, the reality regarding the incorporation in the financial statements of accounting policies applied to local territorial administrative units, the identification of convergences and differences in the perception and practical implementation of normative theoretical framework regarding "principles, conventions, rules and practices applied by an entity in preparing and presenting financial statements".

ACCOUNTING TREATMENTS ON FORESTRY SPECIAL FUNDS AND SPECIFIC PROBLEMS IN ROMANIA

OpenAIRE

Hada Teodor; Mărginean Radu

2013-01-01

This study, theoretically and practically, presents the accounting system for forestry special purpose funds in Romania. In addition, the main problems Romanian forestry faces nowadays are highlighted in the content, given the legislative changes expected in the near future. Accounting treatments specific to Romanian forestry regarding special funds, namely the conservation and regeneration fund, the accessibility fund, the environmental fund and the improvement fund are governed in the curre...

Accounting conservatism,ultimate ownership and investment efficiency

Institute of Scientific and Technical Information of China (English)

Xiaodong Xu; Xia Wang; Nina Han

2012-01-01

Purpose-The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China.Design/methodology/approach-By combining a developed theoretical framework and empirical study,this paper examines the impacts of accounting conservatism on firm investment.The sample and data are all collected from Wind and CAMAR databases.Findings-The paper finds that the association between accounting conservatism and capital expenditure is significantly positive when inside capital is not enough to use for investment,suggesting that conservatism can expend the level of investment by decreasing information asymmetry and cost of capital;however,the association between accounting conservatism and capital expenditure is significantly negative when inside capital is enough to use for investment,suggesting that conservatism can curtail the level of investment by mitigating the interest conflicts between management and outside shareholders and decreasing agency costs.Additionally,the paper finds that the severity of information asymmetry and agency problem affects the role of accounting conservatism on firm investment behaviour,and the association between accounting conservatism and capital expenditure is weaker for firms with ultimate ownership controller as local government or individuals.Originality/value-This is the first paper to analyze and examine the impacts of accounting conservatism on firm investment in China directly.The findings are also useful to explain the awkward predicament found by prior literature.

The Application of Social Network Analysis to Accounting and Auditing

DEFF Research Database (Denmark)

Kacanski, Slobodan; Lusher, Dean

2017-01-01

This article aims to extend methodological possibilities for conducting research in accounting and auditing by providing an overview of how current developments in social network analysis (SNA) could serve as a powerful set of theoretical and methodological tools for this purpose. SNA focuses...

Delinquency and Crime among Immigrant Youth—An Integrative Review of Theoretical Explanations

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Xi Chen

2013-08-01

Full Text Available Although classical theorists tend to believe that immigrant youth are more delinquent than native-born adolescents, the existing empirical studies have shown the opposite. The current paper first gives a comprehensive overview of major theoretical explanations for the relatively lower level of delinquency among immigrant youth, including cultural perspectives, strain theories, social control theory, social learning theory, and social disorganization theory. The main argument is that immigrant youth who have not yet acculturated to the youth subculture of the host society are more law-abiding due to protections from their traditional traits (i.e., being more realistic, stronger ties with family/schools, less access to delinquent friends, and higher level of collective efficacy in homogeneous neighborhoods. All these theories are also applied to explain the generational differences in terms of delinquency: compared to earlier generations, later generations of immigrant youth are often more delinquent because they are more acculturated and the protective factors from their origins wear off over time. The continuing public and political bias toward immigrant youth has been explained by social constructionists. We further discuss the necessity of a synthesis of these theoretical approaches and the importance to examine both internal and international migration under similar theoretical frameworks in the modern era.

State of the Art Review on Theoretical Tribology of Fluid Power Displacement Machines

DEFF Research Database (Denmark)

Cerimagic, Remzija; Johansen, Per; Andersen, Torben O.

2016-01-01

machines, and also the work done to validate the theoretical models. This review is not a complete historical account, but aim to describe current trends in fluid power displacement machine tribology. The review considers the rheological models used in the theoretical approaches, the modeling...... and wear mechanisms in the lubricating gaps in fluid power machines is confined to simulation models, as experimental treatments of these mechanisms are very difficult. The aim of this paper is a state of the art review on the theoretical work for the design and optimization of fluid power displacement...... of elastohydrodynamic effects, the modeling of thermal effects, and finally the experimental validation of the theoretical models....

Improving the Methods for Accounting the Coverages of Payments to Employees

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Zhurakovska Iryna V.

2017-03-01

Full Text Available The article is aimed at exploring the theoretical and practical problems of accounting the coverages of payments to employees and developing on this basis ways of addressing them. An analysis of both the international and the national accounting standards, practices of domestic enterprises, as well as scientific works of scientists, has helped to identify the problematic issues of accounting the coverages of payments to employees, including: ignoring the disclosure in accounting and reporting, absence of an adequate documentary support, complexity of the calculation methods, etc. The authors have suggested ways to improve accounting of payments to employees: documentation of coverages through the development of a Statement of the accrued coverages, simplification of calculation of payments to employees together with the related reflecting in the analytical accounting, disclosure in the accounting policy, and so forth. Such decisions would improve accounting the coverages of payments to employees, increase the frequency of applying such coverages in enterprises and their disclosure in the financial statements.

Theoretical methodical aspects of forming skills of swimming among the different groups of population in the process of physical education and sport taking into account gender differences

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Hanchar А.І.

2012-03-01

Full Text Available Research purpose: to expose theoretical and practical bases of effective methods of forming of skills of swimming at the different groups of population taking into account the gender differences of student in the process of physical education and sport. The dominant aspects of forming skills of swimming for different age-dependent groups are set. The negative phenomena of organizational character, which does not allow in good time and reliably to form for a man vitally important skills of safe movement on water, are selected. 5 basic aspects of forming of skills are recommended swimming which characterize high-quality realization of educational in detail, professionally-applied, health-improvement-hygienical, medical prophylactic and sporting-pedagogical influences of facilities of swimming on a population.

Digital Game-Based Learning in Accounting and Business Education

Science.gov (United States)

Carenys, Jordi; Moya, Soledad

2016-01-01

This article presents a review of the accounting and business literature on digital game-based learning (DGBL). The article classifies what is already settled in the literature about the theoretical foundations of DGBL's effectiveness and its practical use into three categories. The first comprises what is known about the evaluation of digital…

The contribution of Spanish account planners to advertising effectiveness

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Cristina Sánchez-Blanco, Ph.D.

2010-01-01

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

The beautiful invisible creativity, imagination, and theoretical physics

CERN Document Server

Vignale, Giovanni

2011-01-01

Challenging the image of theoretical physics as a dry discipline, The Beautiful Invisible shows that this highly abstract science is in fact teeming with beautiful concepts, and the task of imagining them demands profound creativity, just as creative as the work of poets or magical realist novelists such as Borges and Musil. "A good scientific theory is like a symbolic tale, an allegory of reality," writes Giovanni Vignale, as he uncovers the unexpected links between theoretical physics and artistic creativity. In engaging and at times poetic prose, and with ample quotations from many of the writers he admires, Vignale presents his own unorthodox accounts of fundamental theoretical concepts such as Newtonian mechanics, superconductivity, and Einstein's theory of relativity, illuminating their profound implications. Throughout, the author treats readers to glimpses of physics as "exercised in the still night, when only the moon rages." Indeed, as we delve behind now-familiar concepts such as "electron spin" an...

An integration of competing accounts on children’s number line estimation

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Tanja eDackermann

2015-07-01

Full Text Available Children’s estimation patterns in bounded number line estimation reveal marked developmental changes. Three different theoretical accounts were proposed to explain these changes: a log-to-linear shift account, a proportion-judgment account and a two-linear account considering familiarity with numbers or the understanding of the place-value structure of the Arabic number system. However, only the first two accounts are considered prominently in the ongoing scientific debate. Therefore, we first present a reanalysis of number line estimation data of Austrian first-graders contrasting all three accounts. Results indicate that the two-linear account is a reliable alternative to the log-to-linear shift as well as the proportion-judgment account. However, we do not claim the two-liner account to provide an exhaustive explanation for the observed developmental changes. We rather introduce the idea that aspects of all three accounts may complement - instead of exclude - each other. Jointly considering conceptual (i.e., familiarity, place-value and procedural (i.e., proportion-judgments aspects will allow for a more comprehensive understanding of children’s development in number line estimation.

Accountability legislation: Implications for financial and performance reporting

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Daphne Rixon

2012-03-01

Full Text Available The purpose of this case study is to first examine the implications of accountability legislation on the financial and performance reporting of a public sector agency in the Canadian province of Newfoundland and Labrador and secondly, to compare the level of accountability with Stewart’s (1984 ladder of accountability. This paper is based on the first phase of a two-phase study. The first phase focuses on the initial impacts of accountability legislation on agencies and the challenges created by the legislation’s ‘one size fits all’ approach. The second phase of this study will examine the impact of the legislation on stakeholders after it has been in operation for five years. The second phase will include interviews with stakeholders to ascertain the level of satisfaction with the new legislation. The first phase of the study is significant since it highlights how governments could consider stakeholder needs when drafting such legislation. This research contributes to the body of literature on stakeholder accountability since there is a paucity of research focused specifically on the impact of accountability legislation on public sector agencies. An important contribution of this paper is the introduction of a framework for legislated accountability reporting. The main theoretical frameworks used to analyse the findings are Stewart’s (1984 ladder of accountability in conjunction with Friedman and Miles (2006 ladder of stakeholder management and engagement.

INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

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Berinde Sorin Romulus

2012-12-01

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

THE RELEVANCE OF MANAGEMENT ACCOUNTING FOR THE HOSPITALITY INDUSTRY

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Briciu Sorin

2012-07-01

Full Text Available In the contemporary period the tourism and hospitality industry has experienced dynamic growth despite the challenges facing not only the global crisis, but also market changes, consumer behavior and technological trends. Accounting, the language of business is required to keep up with changes made to each particular area of activity so that they can provide timely relevant information to be managed by an efficient information system. Our article focuses on presenting the importance of management accounting and cost information system in the hospitality industry, then consider identifying features of this sector and their impact on accounting. The methodology of our research falls within the economic research, being theoretical, aiming primarily to knowledge objectives and the relevance of management accounting for economic entities, and then we have the characteristics of hospitality industry and possible organizational management accounting in this sector. In our perspective cost calculation for services, packages or travel benefits must take into account the development of the accounts from Class 9, so we propose a possible method to customize them according to the Direct Costing and CVP analysis. Our research will also be explanatory descriptive, trying to answer the questions How? and Why?

Stronger interference from distractors in the right hemifield during visual search.

Science.gov (United States)

Carlei, Christophe; Kerzel, Dirk

2018-03-01

The orientation-bias hypothesis states that there is a bias to attend to the right visual hemifield (RVF) when there is spatial competition between stimuli in the left and right hemifield [Pollmann, S. (1996). A pop-out induced extinction-like phenomenon in neurologically intact subjects. Neuropsychologia, 34(5), 413-425. doi: 10.1016/0028-3932(95)00125-5 ]. In support of this hypothesis, stronger interference was reported for RVF distractors with contralateral targets. In contrast, previous studies using rapid serial visual presentation (RSVP) found stronger interference from distractors in the left visual hemifield (LVF). We used the additional singleton paradigm to test whether this discrepancy was due to the different distractor features that were employed (colour vs. orientation). Interference from the colour distractor with contralateral targets was larger in the RVF than in the LVF. However, the asymmetrical interference disappeared when observers had to search for an inconspicuous colour target instead of the inconspicuous shape target. We suggest that the LVF orienting-bias is limited to situations where search is driven by bottom-up saliency (singleton search) instead of top-down search goals (feature search). In contrast, analysis of the literature suggests the opposite for the LVF bias in RSVP tasks. Thus, the attentional asymmetry may depend on whether the task involves temporal or spatial competition, and whether search is based on bottom-up or top-down signals.

The Integration Role of European Defense Procurement in Achieving a More Competitive and Stronger European Defense Equipment Market

Science.gov (United States)

2015-06-01

and systems, even monopolistic ) essence of the supply side of the defense market . There are only a few suppliers that can meet today’s complex...DEFENSE PROCUREMENT IN ACHIEVING A MORE COMPETITIVE AND STRONGER EUROPEAN DEFENSE EQUIPMENT MARKET by Kiril O. Angelov June 2015 Thesis Advisor...COMPETITIVE AND STRONGER EUROPEAN DEFENSE EQUIPMENT MARKET 5. FUNDING NUMBERS 6. AUTHOR(S) Kiril O. Angelov 7. PERFORMING ORGANIZATION NAME(S) AND

Sasset: Attribute verification of accountancy records in nuclear safeguards Pt.1: Theoretical basis

International Nuclear Information System (INIS)

Mueller, K.H.

1980-01-01

This study demonstrates the construction of a sampling plan to be followed by the inspector during the statical verification (in attribute mode) of the accountancy records of a nuclear fuel fabrication plant. It presents the instructions defining inspector's tasks and guiding his actions; it permits to validate his decisions. Part I deals with the statistical fundaments of the verification technique in attribute mode. Part II is a manual for the corresponding computer code SASSET developed at JRC Ispra

THE ROLE OF ACCOUNTING ENGINEERING IN SHAPING THE BALANCE POLICY OF A COMPANY

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Leszek Michalczyk

2013-02-01

Full Text Available The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a given company. Keeping the accounts of a business enterprise in accordance with the accounting engineering paradigm requires a full use of codified variant accounting. The accounting policy of a company should, in these respects, be characterized by entries which are the least precise and the most facultative. The view of accounting assumed in the present article sees it as an auxiliary science for management and organizational studies. In this respect, it is also synonymous with recognizing accounting engineering as a paradigm of company management.

Bell's theorem, accountability and nonlocality

International Nuclear Information System (INIS)

Vona, Nicola; Liang, Yeong-Cherng

2014-01-01

Bell's theorem is a fundamental theorem in physics concerning the incompatibility between some correlations predicted by quantum theory and a large class of physical theories. In this paper, we introduce the hypothesis of accountability, which demands that it is possible to explain the correlations of the data collected in many runs of a Bell experiment in terms of what happens in each single run. Under this assumption, and making use of a recent result by Colbeck and Renner (2011 Nature Commun. 2 411), we then show that any nontrivial account of these correlations in the form of an extension of quantum theory must violate parameter independence. Moreover, we analyze the violation of outcome independence of quantum mechanics and show that it is also a manifestation of nonlocality. This article is part of a special issue of Journal of Physics A: Mathematical and Theoretical devoted to ‘50 years of Bell's theorem’. (paper)

Accounting Issues: An Essay Series Part VI--Investments in Securities

Science.gov (United States)

Laux, Judy

2008-01-01

The sixth in a series of theory-based essays, this article presents accounting for investments in debt and equity securities along with some related conceptual and measurement issues. Additional coverage is devoted to potential ethical dilemmas and both theoretical and empirical literature related to this asset. (Contains 1 footnote.)

Making stronger causal inferences: Accounting for selection bias in associations between high performance work systems, leadership, and employee and customer satisfaction.

Science.gov (United States)

Schmidt, Joseph A; Pohler, Dionne M

2018-05-17

We develop competing hypotheses about the relationship between high performance work systems (HPWS) with employee and customer satisfaction. Drawing on 8 years of employee and customer survey data from a financial services firm, we used a recently developed empirical technique-covariate balanced propensity score (CBPS) weighting-to examine if the proposed relationships between HPWS and satisfaction outcomes can be explained by reverse causality, selection effects, or commonly omitted variables such as leadership behavior. The results provide support for leader behaviors as a primary driver of customer satisfaction, rather than HPWS, and also suggest that the problem of reverse causality requires additional attention in future human resource (HR) systems research. Model comparisons suggest that the estimates and conclusions vary across CBPS, meta-analytic, cross-sectional, and time-lagged models (with and without a lagged dependent variable as a control). We highlight the theoretical and methodological implications of the findings for HR systems research. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

Gas Marbles: Much Stronger than Liquid Marbles

Science.gov (United States)

Timounay, Yousra; Pitois, Olivier; Rouyer, Florence

2017-06-01

Enwrapping liquid droplets with hydrophobic particles allows the manufacture of so-called "liquid marbles" [Aussillous and Quéré Nature (London) 411, 924 (2001); , 10.1038/35082026Mahadevan Nature (London)411, 895 (2001), 10.1038/35082164]. The recent intensive research devoted to liquid marbles is justified by their very unusual physical and chemical properties and by their potential for various applications, from microreactors to water storage, including water pollution sensors [Bormashenko Curr. Opin. Colloid Interface Sci. 16, 266 (2011), 10.1016/j.cocis.2010.12.002]. Here we demonstrate that this concept can be successfully applied for encapsulating and protecting small gas pockets within an air environment. Similarly to their liquid counterparts, those new soft-matter objects, that we call "gas marbles," can sustain external forces. We show that gas marbles are surprisingly tenfold stronger than liquid marbles and, more importantly, they can sustain both positive and negative pressure differences. This magnified strength is shown to originate from the strong cohesive nature of the shell. Those interesting properties could be exploited for imprisoning valuable or polluted gases or for designing new aerated materials.

A Theoretical Framework for Goal-directed Care within the Prison System

NARCIS (Netherlands)

Bulten, B.H.; Vissers, A.W.T.M.; Oei, K.

2008-01-01

Mental health care in prisons involves many stakeholders. As a consequence, the goals involved are divergent but there is no sound theoretical framework that accounts for the complexity of care in prison. This paper considers a broad theory and its conceptual framework that differentiates between

Profit and loss account in the international context

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PALIU - POPA LUCIA

2011-06-01

Full Text Available Given that the objective of financial statements is to provide information about the financial position, financial performance and cash flows of an economic unit, useful for a wide range of users in making economic decisions, particular attention should be paid to the profit and loss account, which is the main instrument for reflecting the financial performance, because on the one hand it provides the information necessary for their evaluation, and on the other hand the information essential for determining the risk of cash flows. Even if each component of the financial statements provides different pieces of information, they should be correlated because they reflect different aspects of the same transactions or events, and in this article we will address the general aspects of profit and loss account from the perspective of profit and loss account models. In this regard, after a brief theoretical approach of the profit and loss account, we will indicate the advantages of two models of profit and loss account but without forgetting their limitations. Thus, we will provide the income statement structure on two stages of normalization: internationally and nationally.

Treasury Single Account – Transparency and Accountability in Public Finance Management in Nigeria: The Journey So Far

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C. J. Igbokwe-Ibeto

2016-06-01

Full Text Available The purpose of this article is to evaluate and critique the policy of Treasury Single Account (TSA adopted by the Nigerian government as an essential tool for enhancing transparency and accountability in public sector financial. Theoretically, it is expected that TSA would bring about mutual benefit, halt economic injustice and engender financial discipline, transparency, accountability, a new economic and political order in Nigeria. However, in the public sector management and political economy of Nigeria,  its impact has been a mixed bag of the good, the bad and the ugly. Within the framework of New Public Management approach, the paper explores the gamut of issues surrounding the implementation of TSA and concludes that, for an administration that has social contract with Nigerians in terms of service delivery; it has the obligation to aggregating states’ resources to provide social services, amenities and infrastructural development to the people. Any step taking to ensure accountability and transparency by revenue generating agencies of government should be seen as a step in the right direction. However, while change is desirable, we feel there is need to exercise caution on account of the peculiar nature and character of the Nigerian state and society. Given the catalogue of challenges facing the operations TSA, it recommends among others, that the adoption of TSA in the country’s public sector should progress slowly and wisely. Institutions and institutional rules should be strengthened, be accountable and made autonomous of cabals and individual who might want to manipulate the system for group or personal interests.

Using Extrajudicial Accounting Surveys in Decision Making. A Case Study

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Steliana Busuioceanu

2014-02-01

Full Text Available An extrajudicial accounting survey can be required by the party or parties who set the objectives the chartered accountant should meet, representing an efficient highly specialized assistance tool for any business which wants to be protected from risks. The extrajudicial accounting survey has a much larger and more complex span than the judicial one, aiming at different issues: economic, patrimonial, managerial, financial, fiscal, information ones, surpassing most of the times the strict frame of financial and accounting information and services. The aim of the paper is to emphasize the deeply applicative character of the extrajuridical accounting survey in clarifying varying aspects that occur in a company‘s activity and that affect the decision making. The article focuses on the presentation of a sample extrajuridical accounting survey report with remarks, which, both in form and content, can become a source of inspiration both for theoretical debates and in the practical activity. In the international practice, the extrajudicial accounting surveys are used both for making important economic decisions, and for the fair information of all those who use accounting information, for certifying certain calculations or information, for rationalizing information flows etc.

Field theoretical approach to proton-nucleus reactions. I - One step inelastic scattering

International Nuclear Information System (INIS)

Eiras, A.; Kodama, T.; Nemes, M.C.

1988-01-01

In this work we obtain a closed form expression to the double differential cross section for one step proton-nucleus reaction within a field theoretical framework. Energy and momentum conservation as well as nuclear structure effects are consistently taken into account within the field theoretical eikonal approximation. In our formulation the kinematics of such reaction is not dominated by the free nucleon-nucleon cross section but a new factor which we call relativistic differential cross section in a Born Approximation. (author) [pt

On the persuadability of memory: Is changing people's memories no more than changing their minds?

Science.gov (United States)

Nash, Robert A; Wheeler, Rebecca L; Hope, Lorraine

2015-05-01

The observation of parallels between the memory distortion and persuasion literatures leads, quite logically, to the appealing notion that people can be 'persuaded' to change their memories. Indeed, numerous studies show that memory can be influenced and distorted by a variety of persuasive tactics, and the theoretical accounts commonly used by researchers to explain episodic and autobiographical memory distortion phenomena can generally predict and explain these persuasion effects. Yet, despite these empirical and theoretical overlaps, explicit reference to persuasion and attitude-change research in the memory distortion literature is surprisingly rare. In this paper, we argue that stronger theoretical foundations are needed to draw the memory distortion and persuasion literatures together in a productive direction. We reason that theoretical approaches to remembering that distinguish (false) beliefs in the occurrence of events from (false) memories of those events - compatible with a source monitoring approach - would be beneficial to this end. Such approaches, we argue, would provide a stronger platform to use persuasion findings to enhance the psychological understanding of memory distortion. © 2014 The British Psychological Society.

A new theoretical approach to analyze complex processes in cytoskeleton proteins.

Science.gov (United States)

Li, Xin; Kolomeisky, Anatoly B

2014-03-20

Cytoskeleton proteins are filament structures that support a large number of important biological processes. These dynamic biopolymers exist in nonequilibrium conditions stimulated by hydrolysis chemical reactions in their monomers. Current theoretical methods provide a comprehensive picture of biochemical and biophysical processes in cytoskeleton proteins. However, the description is only qualitative under biologically relevant conditions because utilized theoretical mean-field models neglect correlations. We develop a new theoretical method to describe dynamic processes in cytoskeleton proteins that takes into account spatial correlations in the chemical composition of these biopolymers. Our approach is based on analysis of probabilities of different clusters of subunits. It allows us to obtain exact analytical expressions for a variety of dynamic properties of cytoskeleton filaments. By comparing theoretical predictions with Monte Carlo computer simulations, it is shown that our method provides a fully quantitative description of complex dynamic phenomena in cytoskeleton proteins under all conditions.

Accounting and tax aspects of employee benefits

OpenAIRE

Kudláčková, Kristýna

2015-01-01

The thesis is dedicated to the exploration and analysis of the implementation of employee benefits such as the types of benefits provided by employers to employees according to Czech accounting and tax regulations. In the theoretical part deals with the topic of employee motivation at the work and describes the best known motivational theories. It tries to highlight the interconnections of social policy, evaluation and remuneration system with the level of employee satisfaction and its impact...

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

Directory of Open Access Journals (Sweden)

Ana-Maria Paşcu

2012-12-01

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

A study about Accounting Publications from a Semiotic Focus

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Marcos Antonio de Souza

2013-03-01

Full Text Available This paper was aimed at analyzing the contributions of semiotics teaching in Accounting. The actual development of semiotics as a modern science, which focuses on any language form, was only acknowledged between the 18th and 19thcenturies. Since then, several authors have studied this theme, using semiotics as an instrument to analyze other sciences. Many authors classify Accounting, considered a science, as a language. Hence, it can be analyzed based on the premises of semiotics. In this study, bibliographic research and content analysis are used, the latter applied to the papers published about the theme in the following congresses: Associação Brasileira de Custo, USP de Controladoria e Contabilidade and Encontros da ANPAD. In addition, a search was undertaken in 22 international scientific Accounting journals. In conclusion, few theoretical contributions have been published in Brazilian congresses and in international scientific journals, but mainly practical contributions about the use of semiotics in Accounting.

Monoenergetic approximation of a polyenergetic beam: a theoretical approach

International Nuclear Information System (INIS)

Robinson, D.M.; Scrimger, J.W.

1991-01-01

There exist numerous occasions in which it is desirable to approximate the polyenergetic beams employed in radiation therapy by a beam of photons of a single energy. In some instances, commonly used rules of thumb for the selection of an appropriate energy may be valid. A more accurate approximate energy, however, may be determined by an analysis which takes into account both the spectral qualities of the beam and the material through which it passes. The theoretical basis of this method of analysis is presented in this paper. Experimental agreement with theory for a range of materials and beam qualities is also presented and demonstrates the validity of the theoretical approach taken. (author)

The Information Support of the Internal Control of Receivables and Accounts Payable

Directory of Open Access Journals (Sweden)

Akimova Natalia S.

2017-11-01

Full Text Available The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance system of accounts receivable and accounts payable was considered. The scheme on interaction of subjects of control has been proposed, in terms of which each of the examined subjects of control is in constant information interaction with other divisions. To effectively control the movement of debt, trade organizations are encouraged to use the forms of operational reporting developed as part of improving internal audit as a tool to enhance the efficiency of the internal control system.

Crosstalk in concurrent repeated games impedes direct reciprocity and requires stronger levels of forgiveness.

Science.gov (United States)

Reiter, Johannes G; Hilbe, Christian; Rand, David G; Chatterjee, Krishnendu; Nowak, Martin A

2018-02-07

Direct reciprocity is a mechanism for cooperation among humans. Many of our daily interactions are repeated. We interact repeatedly with our family, friends, colleagues, members of the local and even global community. In the theory of repeated games, it is a tacit assumption that the various games that a person plays simultaneously have no effect on each other. Here we introduce a general framework that allows us to analyze "crosstalk" between a player's concurrent games. In the presence of crosstalk, the action a person experiences in one game can alter the person's decision in another. We find that crosstalk impedes the maintenance of cooperation and requires stronger levels of forgiveness. The magnitude of the effect depends on the population structure. In more densely connected social groups, crosstalk has a stronger effect. A harsh retaliator, such as Tit-for-Tat, is unable to counteract crosstalk. The crosstalk framework provides a unified interpretation of direct and upstream reciprocity in the context of repeated games.

Current account imbalances in the euro area

Directory of Open Access Journals (Sweden)

Klára Plecitá

2013-01-01

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

Tube Bulge Process : Theoretical Analysis and Finite Element Simulations

International Nuclear Information System (INIS)

Velasco, Raphael; Boudeau, Nathalie

2007-01-01

This paper is focused on the determination of mechanics characteristics for tubular materials, using tube bulge process. A comparative study is made between two different models: theoretical model and finite element analysis. The theoretical model is completely developed, based first on a geometrical analysis of the tube profile during bulging, which is assumed to strain in arc of circles. Strain and stress analysis complete the theoretical model, which allows to evaluate tube thickness and state of stress, at any point of the free bulge region. Free bulging of a 304L stainless steel is simulated using Ls-Dyna 970. To validate FE simulations approach, a comparison between theoretical and finite elements models is led on several parameters such as: thickness variation at the free bulge region pole with bulge height, tube thickness variation with z axial coordinate, and von Mises stress variation with plastic strain. Finally, the influence of geometrical parameters deviations on flow stress curve is observed using analytical model: deviations of the tube outer diameter, its initial thickness and the bulge height measurement are taken into account to obtain a resulting error on plastic strain and von Mises stress

Holography Does Not Account for Goodness: A Critique of van der Helm and Leeuwenberg (1996)

Science.gov (United States)

Olivers, Christian N. L.; Chater, Nick; Watson, Derrick G.

2004-01-01

P. A. van der Helm and E. L. J. Leeuwenberg (1996; see record 1996-01780-002) outlined a holographic account of figural goodness of a perceptual stimulus. The theory is mathematically precise and can be applied to a broad spectrum of empirical data. The authors argue, however, that the account is inadequate on both theoretical and empirical…

Stronger multilayer acrylic dielectric elastomer actuators with silicone gel coatings

Science.gov (United States)

Lau, Gih-Keong; La, Thanh-Giang; Sheng-Wei Foong, Ervin; Shrestha, Milan

2016-12-01

Multilayer dielectric elastomer actuators (DEA) perform worst off than single-layer DEAs due to higher susceptibility to electro-thermal breakdown. This paper presents a hot-spot model to predict the electro-thermal breakdown field of DEAs and its dependence on thermal insulation. To inhibit the electrothermal breakdown, silicone gel coating was applied as barrier coating to multilayer acrylic DEA. The gel coating helps suppress the electro-thermally induced puncturing of DEA membrane at the hot spot. As a result, the gel-coated DEAs, in either a single layer or a multilayer stack, can produce 30% more isometric stress change as compared to those none-coated. These gel-coated acrylic DEAs show great potential to make stronger artificial muscles.

Spectral intensity dependence an isotropy of sources stronger than 0.1 Jy at 2700 MHz

International Nuclear Information System (INIS)

Balonek, T.J.; Broderick, J.J.; Condon, J.J.; Crawford, D.F.; Jauncey, D.L.

1975-01-01

The 1000-foot (305 m) telescope of the National Astronomy and Ionosphere Center was used to measure 430 MHz flux densities of sources stronger than 0.1 Jy at 2700 MHz. Distributions of the resulting two-point spectral indices α (430, 2700) of sources in the intensity range 0.1less than or equal toS<0.35 Jy were compared with α (318, 2700) distributions of sources stronger than 0.35 Jy at 2700 MHz. The median normal-component spectral index and fraction of flat-spectrum sources in the faintest sample do not continue the previously discovered trend toward increased spectral steepening of faint sources. This result differs from the prediction of simple evolutionary cosmological models and therefore favors the alternative explanation that local source-density inhomogeneities are responsible for the observed intensity dependence of spectral indices

CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS?

OpenAIRE

Gumanti, Tatang Ary

2003-01-01

This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO).Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the risk...

Memory and the Self in Autism: A Review and Theoretical Framework

Science.gov (United States)

Lind, Sophie E.

2010-01-01

This article reviews research on (a) autobiographical episodic and semantic memory, (b) the self-reference effect, (c) memory for the actions of self versus other (the self-enactment effect), and (d) non-autobiographical episodic memory in autism spectrum disorder (ASD), and provides a theoretical framework to account for the bidirectional…

Strategy and your stronger hand.

Science.gov (United States)

Moore, Geoffrey A

2005-12-01

There are two kinds of businesses in the world, says the author. Knowing what they are--and which one your company is--will guide you to the right strategic moves. One kind includes businesses that compete on a complex-systems model. These companies have large enterprises as their primary customers. They seek to grow a customer base in the thousands, with no more than a handful of transactions per customer per year (indeed, in some years there may be none), and the average price per transaction ranges from six to seven figures. In this model, 1,000 enterprises each paying dollar 1 million per year would generate dollar 1 billion in annual revenue. The other kind of business competes on a volume-operations model. Here, vendors seek to acquire millions of customers, with tens or even hundreds of transactions per customer per year, at an average price of relatively few dollars per transaction. Under this model, it would take 10 million customers each spending dollar 8 per month to generate nearly dollar 1 billion in revenue. An examination of both models shows that they could not be further apart in their approach to every step along the classic value chain. The problem, though, is that companies in one camp often attempt to create new value by venturing into the other. In doing so, they fail to realize how their managerial habits have been shaped by the model they've grown up with. By analogy, they have a "handedness"--the equivalent of a person's right- or left-hand dominance--that makes them as adroit in one mode as they are awkward in the other. Unless you are in an industry whose structure forces you to attempt ambidexterity (in which case, special efforts are required to manage the inevitable dropped balls), you'll be far more successful making moves that favor your stronger hand.

A signal theoretic introduction to random processes

CERN Document Server

Howard, Roy M

2015-01-01

A fresh introduction to random processes utilizing signal theory By incorporating a signal theory basis, A Signal Theoretic Introduction to Random Processes presents a unique introduction to random processes with an emphasis on the important random phenomena encountered in the electronic and communications engineering field. The strong mathematical and signal theory basis provides clarity and precision in the statement of results. The book also features:  A coherent account of the mathematical fundamentals and signal theory that underpin the presented material Unique, in-depth coverage of

A new model in achieving Green Accounting at hotels in Bali

Science.gov (United States)

Astawa, I. P.; Ardina, C.; Yasa, I. M. S.; Parnata, I. K.

2018-01-01

The concept of green accounting becomes a debate in terms of its implementation in a company. The result of previous studies indicates that there are no standard model regarding its implementation to support performance. The research aims to create a different green accounting model to other models by using local cultural elements as the variables in building it. The research is conducted in two steps. The first step is designing the model based on theoretical studies by considering the main and supporting elements in building the concept of green accounting. The second step is conducting a model test at 60 five stars hotels started with data collection through questionnaire and followed by data processing using descriptive statistic. The result indicates that the hotels’ owner has implemented green accounting attributes and it supports previous studies. Another result, which is a new finding, shows that the presence of local culture, government regulation, and the awareness of hotels’ owner has important role in the development of green accounting concept. The results of the research give contribution to accounting science in terms of green reporting. The hotel management should adopt local culture in building the character of accountant hired in the accounting department.

METHODOLOGY AND ORGANIZATION OF ACCOUNTING AND INTERNAL CONTROL OF INVENTORIES OF THE COMPANY IN THE SYSTEM OF ASSET MANAGEMENT

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Koblyanska Olena

2018-03-01

Full Text Available Introduction. The article is devoted to theoretical, methodological and practical issues of accounting and internal control of the company’s stocks in the asset management system. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and internal control of the company’s stocks in the asset management system, identify practical problems with the implementation of the methodology and organization of accounting and internal control of the company’s stocks and develop recommendations for the elimination of deficiencies and improve the accounting and internal control of the company’s stocks. Results. The issue of relevance of proper accounting and internal control of stocks at the enterprise is considered. The research of typical operations with stocks was carried out with the use of the method of their reflection in the account. The classification of stocks, carrying out of their estimation, definition of the initial value, and also the typical correspondence from the account of stocks are resulted. A comparative characteristic of international and national inventory standards was implemented. The article deals with the features of the internal control of inventories at the enterprise, provides normative documents on its organization and methodology, describes the procedure for its implementation at the enterprise and identifies the typical mistakes that occur during its implementation. Conclusions. The questions about theoretical, methodological and practical issues of accounting and internal control of the company’s stocks in the asset management system were considered. A study of typical operations with stocks was carried out with the use of the method of their reflection in the accounts and the features of the internal control of inventories at the enterprise.

Driving Strategic Risk Planning With Predictive Modelling For Managerial Accounting

DEFF Research Database (Denmark)

Nielsen, Steen; Pontoppidan, Iens Christian

for managerial accounting and shows how it can be used to determine the impact of different types of risk assessment input parameters on the variability of important outcome measures. The purpose is to: (i) point out the theoretical necessity of a stochastic risk framework; (ii) present a stochastic framework......Currently, risk management in management/managerial accounting is treated as deterministic. Although it is well-known that risk estimates are necessarily uncertain or stochastic, until recently the methodology required to handle stochastic risk-based elements appear to be impractical and too...... mathematical. The ultimate purpose of this paper is to “make the risk concept procedural and analytical” and to argue that accountants should now include stochastic risk management as a standard tool. Drawing on mathematical modelling and statistics, this paper methodically develops risk analysis approach...

Cultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards: A practitioner's perspective

OpenAIRE

Combs, A; Samy, M; Myachina, A

2013-01-01

Purpose\\ud – The purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards with International Financial Reporting Standards (IFRS).\\ud \\ud Design/methodology/approach\\ud – A theoretical review established that differences still exist between the two sets of accounting standards. For decades, Russia was a socialist state of planned economy. Accounting was a tool of centralised control, and accountants had a job of gathering information for statist...

Sexual harassment and emotional and behavioural symptoms in adolescence: stronger associations among boys than girls.

Science.gov (United States)

Kaltiala-Heino, Riittakerttu; Fröjd, Sari; Marttunen, Mauri

2016-08-01

To study the associations between subjection to sexual harassment and emotional (depression) and behavioural (delinquency) symptoms among 14-to-18-year-old adolescents, and gender differences within these associations. 90,953 boys and 91,746 girls aged 14-18 participated in the School Health Promotion Study (SHPS), a school-based survey designed to examine the health, health behaviours, and school experiences of teenagers. Experiences of sexual harassment were elicited with five questions addressing five separate forms of harassment. Depression was measured by the 13-item Beck Depression Inventory and delinquency with a modified version of the International Self-Report Delinquency Study (ISRD) instrument. Data were analysed using cross-tabulations with Chi-square statistics and logistic regression. All sexual harassment experiences studied were associated with both depression (adjusted odds ratios varied from 2.2 to 2.7 in girls and from 2.0 to 5.1 in boys) and delinquency (adjusted odds ratios 3.1-5.0 in girls and 1.7-6.9 in boys). Sexual name-calling had a stronger association with depression and with delinquency in girls (adjusted odds ratios, respectively, 2.4 and 4.2), than in boys (adjusted odds ratios, respectively, 2.0 and 1.7), but otherwise stronger associations with emotional and behavioural symptoms were seen in boys. Subjection to sexual harassment is associated with both emotional and behavioural symptoms in both girls and boys. The associations are mostly stronger for boys. Boys subjected to sexual harassment may feel particularly threatened regarding their masculinity, and there may be less support available for boys traumatised due to sexual harassment.

The Observational and Theoretical Tidal Radii of Globular Clusters in M87

Science.gov (United States)

Webb, Jeremy J.; Sills, Alison; Harris, William E.

2012-02-01

Globular clusters have linear sizes (tidal radii) which theory tells us are determined by their masses and by the gravitational potential of their host galaxy. To explore the relationship between observed and expected radii, we utilize the globular cluster population of the Virgo giant M87. Unusually deep, high signal-to-noise images of M87 are used to measure the effective and limiting radii of approximately 2000 globular clusters. To compare with these observations, we simulate a globular cluster population that has the same characteristics as the observed M87 cluster population. Placing these simulated clusters in the well-studied tidal field of M87, the orbit of each cluster is solved and the theoretical tidal radius of each cluster is determined. We compare the predicted relationship between cluster size and projected galactocentric distance to observations. We find that for an isotropic distribution of cluster velocities, theoretical tidal radii are approximately equal to observed limiting radii for R gc < 10 kpc. However, the isotropic simulation predicts a steep increase in cluster size at larger radii, which is not observed in large galaxies beyond the Milky Way. To minimize the discrepancy between theory and observations, we explore the effects of orbital anisotropy on cluster sizes, and suggest a possible orbital anisotropy profile for M87 which yields a better match between theory and observations. Finally, we suggest future studies which will establish a stronger link between theoretical tidal radii and observed radii.

THE OBSERVATIONAL AND THEORETICAL TIDAL RADII OF GLOBULAR CLUSTERS IN M87

International Nuclear Information System (INIS)

Webb, Jeremy J.; Sills, Alison; Harris, William E.

2012-01-01

Globular clusters have linear sizes (tidal radii) which theory tells us are determined by their masses and by the gravitational potential of their host galaxy. To explore the relationship between observed and expected radii, we utilize the globular cluster population of the Virgo giant M87. Unusually deep, high signal-to-noise images of M87 are used to measure the effective and limiting radii of approximately 2000 globular clusters. To compare with these observations, we simulate a globular cluster population that has the same characteristics as the observed M87 cluster population. Placing these simulated clusters in the well-studied tidal field of M87, the orbit of each cluster is solved and the theoretical tidal radius of each cluster is determined. We compare the predicted relationship between cluster size and projected galactocentric distance to observations. We find that for an isotropic distribution of cluster velocities, theoretical tidal radii are approximately equal to observed limiting radii for R gc < 10 kpc. However, the isotropic simulation predicts a steep increase in cluster size at larger radii, which is not observed in large galaxies beyond the Milky Way. To minimize the discrepancy between theory and observations, we explore the effects of orbital anisotropy on cluster sizes, and suggest a possible orbital anisotropy profile for M87 which yields a better match between theory and observations. Finally, we suggest future studies which will establish a stronger link between theoretical tidal radii and observed radii.

Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

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Ivana Dražić Lutilsky

2016-12-01

Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

Revisiting verbs of emission: an update on some relevant theoretical accounts of lexical specification and argument structure of emission verbs

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Natasa Milivojevic

2016-06-01

Full Text Available The paper addresses the question of what semantic properties lexicalized in verbs determine their syntactic behavior in intransitive motion events and in resultative constructions in English and Serbian. Special attention is devoted to English and Serbian verbs of emission (specifically verbs of sound emission and partly also verbs of light, smell and substance emission regarding their potential to surface as main verbs in these constructions and to combine with directional phrases within specific morphosyntactic templates (unaccusatives and unergatives. The presented research promotes a theoretical view according to which the established syntactic patterns can be applied across the whole class of verbs of emission to express a full er range of atypical verb meanings in motion events. Theoretical conclusions of the research are also relevant for a wider theoretical description of motion events and resultatives in a cross - linguistic perspective. The paper puts forth additional implica tions regarding the projectionalist approach to semantic verb classes against the theoretical framework of Beth Levin (1993. Finally, the paper considers the relevant points of structurally realized similarities via relevant constructional templates in En glish and in Serbian, as well as some important points of morphosyntactic divergence between the two languages. The conclusions presented aim at a more comprehensive contrastive language typology based on language “framing” parameters.

A theoretical and experimental analysis of modulated laser fields and power spectra

DEFF Research Database (Denmark)

Olesen, Henning; Jacobsen, G.

1982-01-01

A general theoretical description of modulated laser fields and power spectra for a current modulated single-mode laser is derived, taking into account both the intensity and frequency modulation (IM and FM) of the emitted light. The theory relies on an explicit knowledge of the modulus as well...

Commentary: On regulation and medical education: sociology, learning, and accountability.

Science.gov (United States)

Durning, Steven J; Artino, Anthony R; Holmboe, Eric

2009-05-01

The topic of regulation is commonplace in society, yet it seems to receive little explicit consideration in discussions on undergraduate medical education. The accompanying articles by Hauer and colleagues, White and colleagues, and Bloodgood and colleagues approach the topic of regulation from several different viewpoints. In this commentary, we too approach the topic of regulation from several different viewpoints: sociology, learning (self-regulated learning), and accountability. In this commentary, we present both theoretical and practical issues with the aim of initiating an open, scholarly discussion in the field of medical education. Ultimately, we hope other medical educators will seriously contemplate the questions raised and, more importantly, will consider employing these theoretical perspectives into future research efforts.

Evolutionary adaptations: theoretical and practical implications for visual ergonomics.

Science.gov (United States)

Fostervold, Knut Inge; Watten, Reidulf G; Volden, Frode

2014-01-01

The literature discussing visual ergonomics often mention that human vision is adapted to light emitted by the sun. However, theoretical and practical implications of this viewpoint is seldom discussed or taken into account. The paper discusses some of the main theoretical implications of an evolutionary approach to visual ergonomics. Based on interactional theory and ideas from ecological psychology an evolutionary stress model is proposed as a theoretical framework for future research in ergonomics and human factors. The model stresses the importance of developing work environments that fits with our evolutionary adaptations. In accordance with evolutionary psychology, the environment of evolutionary adaptedness (EEA) and evolutionarily-novel environments (EN) are used as key concepts. Using work with visual display units (VDU) as an example, the paper discusses how this knowledge can be utilized in an ergonomic analysis of risk factors in the work environment. The paper emphasises the importance of incorporating evolutionary theory in the field of ergonomics. Further, the paper encourages scientific practices that further our understanding of any phenomena beyond the borders of traditional proximal explanations.

An evaluation of the accounting rate of return : evidence for Dutch quoted firms

NARCIS (Netherlands)

Feenstra, D.W.; Huijgen, C.A.; Wang, H.

2000-01-01

Although the accounting rate of return (ARR) is traditionally regarded as an important profitability measure in ratio analysis, there has been relatively little theoretical and empirical analysis on its statistical properties and its intrinsic ability to explain market returns. This paper provides

Expectancy-Violation and Information-Theoretic Models of Melodic Complexity

Directory of Open Access Journals (Sweden)

Tuomas Eerola

2016-07-01

Full Text Available The present study assesses two types of models for melodic complexity: one based on expectancy violations and the other one related to an information-theoretic account of redundancy in music. Seven different datasets spanning artificial sequences, folk and pop songs were used to refine and assess the models. The refinement eliminated unnecessary components from both types of models. The final analysis pitted three variants of the two model types against each other and could explain from 46-74% of the variance in the ratings across the datasets. The most parsimonious models were identified with an information-theoretic criterion. This suggested that the simplified expectancy-violation models were the most efficient for these sets of data. However, the differences between all optimized models were subtle in terms both of performance and simplicity.

Study of interconnection of financial and tax accounting of profit in Russia and abroad

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Labyntsev Mykola T.

2013-03-01

Full Text Available The article analyses the degree of interconnection of financial and tax accounting of profit in Russia and some foreign countries – USA, France and Germany. The legal principle – common law or unified law – is taken as a criterion. The article shows that existence of the system of tax accounting by one tax (organisation profit tax separately from the financial accounting in Russia from 2002 is not rational. At present Russia actively develops a variant of making financial accounting and tax accounting closer without a principal reconstruction of norms of tax legislation. Low level of interconnection of tax accounting and financial accounting is characteristic for the USA, which is one of the founders of the British-American (British-American-Dutch in interpretation of some authors accounting model. The level of interconnection of norms of financial and tax accounting is rather high in France and Germany and the taxation policy of the theoretical base of the accounting system, which allows speaking about the French-German accounting model.

Solar Radiation Forecasting, Accounting for Daily Variability

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Roberto Langella

2016-03-01

Full Text Available Radiation forecast accounting for daily and instantaneous variability was pursued by means of a new bi-parametric statistical model that builds on a model previously proposed by the same authors. The statistical model is developed with direct reference to the Liu-Jordan clear sky theoretical expression but is not bound by a specific clear sky model; it accounts separately for the mean daily variability and for the variation of solar irradiance during the day by means of two corrective parameters. This new proposal allows for a better understanding of the physical phenomena and improves the effectiveness of statistical characterization and subsequent simulation of the introduced parameters to generate a synthetic solar irradiance time series. Furthermore, the analysis of the experimental distributions of the two parameters’ data was developed, obtaining opportune fittings by means of parametric analytical distributions or mixtures of more than one distribution. Finally, the model was further improved toward the inclusion of weather prediction information in the solar irradiance forecasting stage, from the perspective of overcoming the limitations of purely statistical approaches and implementing a new tool in the frame of solar irradiance prediction accounting for weather predictions over different time horizons.

Influences of Economic Theories on Accounting Theory: the case of the Objective Function of the Firm

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Lineker Costa Passos

2016-10-01

Full Text Available This essay aims to establish the relationship between the theoretical precepts that guide the accounting disclosure procedures for its stakeholders, both internal and external, and the two main theoretical trends that address the firm’s objective function: the Shareholder theory and the Stakeholder theory. In the perspective of the Shareholder theory, the firm has to define a single objective, which is to maximize shareholder wealth. In the context of Stakeholders theory, the firm must establish a multiple objective, which is to meet the interests of all those involved with its activities. We discuss to what extent theories, standards and accounting practices emanate from the concepts of the two models, especially regarding the users’ demand for useful and relevant information. There is a predominance of Shareholder theory in influencing accounting principles that guide the disclosure of information, although different accounting reports are already discussed and presented, oriented to the Stakeholders of the firm, without establishing a set of concepts that explain and justify them within the scope of Accounting theory. Additionally, it is argued that, all things taken into consideration, both currents of the Economic theory point in the same direction: to seek the wellbeing of the firm’s stakeholders. The research contributes to the accounting literature, in the sense of clarifying the impacts arising from the two economic models that deal with the objective function of the firm in the evolution of Accounting theory, not yet captured directly in the discussion of the fundamentals of accounting theory.

Theoretical study on photon-phonon coupling at (001)-(2 x 1) surfaces of Ge and {alpha}-Sn

Energy Technology Data Exchange (ETDEWEB)

Perez-Sanchez, F.L. [Escuela de Ciencias, Universidad Autonoma ' ' Benito Juarez' ' de Oaxaca, Av. Universidad S/N, Ex-Hacienda de Cinco Senores, Ciudad Universitaria, Oaxaca de Juarez, Oax., 68120 (Mexico); Perez-Rodriguez, F. [Instituto de Fisica, Benemerita Universidad Autonoma de Puebla, Apdo. Post. J-48, Puebla, Pue. 72570 (Mexico)

2011-06-15

We present a study of the far-infrared reflectance anisotropy spectra for (001) surfaces of Ge and {alpha}-Sn in the (2 x 1) asymmetric dimer geometry, which exhibit a resonance structure associated with the excitation of surface phonon modes. We have employed a theoretical formalism, based on the adiabatic bond-charge model (ABCM), for computing the far-infrared reflectance anisotropy spectra. In comparison with previous theoretical results for silicon and diamond surfaces, the resonance structure in the reflectance anisotropy spectrum for Ge(001)-(2 x 1) turns out to be similar to that observed in the spectrum for the Si(001)-(2 x 1) surface, whereas the spectrum for {alpha}-Sn(001)-(2 x 1) surface is noticeably different from the others. We have established a trend of far-infrared reflectance anisotropy spectra for IV(001) surfaces: the weaker dimer strength, the stronger resonances of low-frequency surface phonons. (Copyright copyright 2011 WILEY-VCH Verlag GmbH and Co. KGaA, Weinheim)

The role of enterprise resource planning (ERP system in advancing the country of Jordan towards international standard accounting practices and accounting mechanisms

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Hussein Mohammed Alrabba

2017-03-01

Full Text Available The paper seeks to counter several functionalities of the Enterprise Resource Planning system as brought up in the title. Essentially, the system’s role will be viewed in the perspective of regenerating better accounting practices in an advanced business setting and considering the size of the enterprise. However, a satisfying part of the paper attempts to bring out a clear depiction of the Enterprise Resource Planning paradigm/system as the main tool to take any credit made in the business accounts mechanics and base criteria. Subsequently, through this paper, all the roles of the tool at hand in enhancing accounting practices will substantially be played up. This research uses Jordan as the suitable setting for the realization of ERP’s comprehensive capabilities. An empirical research on Jordanian mining industry is used for sampling results as well as a theoretical critical review on the organisations adoption of the ERP system on their accounting systems (Naash & Khamis, 2009. Similarly, the Jordanian banks are briefly highlighted on a theoretical mode in phase of testing the both the alternative and null hypothesis. The empirical study is analyzed using a custom bucketing methodology on measuring the trends in the open-ended questions and attributed to efficiency. The latter are the variables tested on the open-ended questions. On the other hand, the closed questions are subjected to the analysis of variance (ANOVA where the variances between the “yes” and “no” responses is checked. The two analytical approaches of the questionnaires yields are interrelated because of the homogeneity of the question types. Objectively, the null hypotheses Hₒ is tested by implying on the risk factors and challenges facing the system implementation in the organization; it is from the corresponding findings where the research infer its recommendations. The alternative hypotheses Hɪ implicates on the massive encroachments of ERP on the Jordanian

FORENSIC ACCOUNTING: THE ESSENCE AND PROSPECTS OF DEVELOPMENT IN UKRAINE

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Maryna Dubinina

2018-01-01

Full Text Available The subject of the study is a set of theoretical, organizational, and methodological principles for the development of forensic accounting in Ukraine. General scientific and special methods of cognition are the methodological basis of the study. The content of the concept “forensic accounting” is specified using theoretical generalization methods; the comparison of audit and forensic accounting using comparison method is carried out. Using the abstract-logical method and structural-logical analysis, features, current problems, and obstacles to the development of forensic accounting in Ukraine are determined. The objective of the study is to consider the essence of the concept of “forensic accounting”, to introduce the main obstacles, and to propose a list of measures for its development in Ukraine. As a result of the study, it is established that forensic accounting is a combination of legal and financial audit and forensic accounting expertise. Therefore, experts of all these profiles should be involved to the forensic accounting, which will help the company solve the conflict situations related to fraud. It is substantiated that when improving the method of forensic accounting, it is necessary to understand its difference from the audit. The study found that the most common types of fraud faced by Ukrainian companies are asset theft, unreasonable and inappropriate spending. The most common ways to detect fraud in Ukraine are internal audit and informal internal sources. Only 10% of Ukrainian companies have experience in attracting external consultants to independent investigations. However, as practice shows, the very independent, unbiased view of the external specialist on the control system and business processes allows creating a high-quality system of preventive mechanisms for counteracting fraudulent actions and in general, improving the efficiency of business processes of the company. It is substantiated that forensic accounting

THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT SMALL ENTERPRISES IN UKRAINE

Directory of Open Access Journals (Sweden)

Nadiya Khocha

2017-09-01

Full Text Available The purpose of the research is to study the organization of managerial accounting in Ukrainian small enterprises. Methodology. The survey of management accounting is conducted by an interview with the manager/ chief accountant/financial director of small enterprises, or by sending the questionnaires to these persons via the e-mail. The sample of study includes fifty-five small enterprises of the Lviv region in different types of activities and forms of ownership. Results. Analysis of theoretical base of Ukrainian scholars and the experience of management accounting in foreign small enterprises allowed distinguishing three main stages of the study. Summarizing the results of the survey, received on the base of the questionnaire of the first stage “Information for management decision-making”, we can conclude that the main source of information for the manager in making managerial decisions are the operational reports or their combination with financial assessment; the preparation of such information is made by chief accountant (outsourcer, who submits it to the chief manager daily, once per week or month. The indicators of financial reporting, analytical information, obtained on the base of management accounting methods, as well as non-financial indicators that characterize the economic activities of a small enterprise, are the basis for managers in managerial decision-making. The results of the second stage “Practice of conducting the management accounting” show that, in order to improve the financial position of small enterprises, their managers use information derived from the application of methods of operational and strategic management accounting. However, the level of their implementation is rather low since most small entities use only one of the methods of operational and strategic management accounting. It is defined that the number of management accounting methods used by small enterprises is higher if the founders are foreign

Structure of halo nuclei - overview of theoretical status

International Nuclear Information System (INIS)

Al-Khalili, J.S.

2003-01-01

The past decade has seen an explosion of theoretical interest in the structure and dynamics of halo nuclei. Their basic defining features of weak binding and large radial extent due to the extended tail in their densities is now well-described within few-body models. This has led to impressive advances in few-body reaction theories which crucially take into account this few-body nature. This paper will review some of the recent advances in both structure and reaction studies, and will focus on the issues currently of interest along with possible directions for future advances. On the structure side, improvements to few-body models are being explored to take into account the role of antisymmetrization more accurately and the importance of core polarization and excitation. The successes of fully microscopic approaches will also be reviewed. (orig.)

What is adaptive about adaptive decision making? A parallel constraint satisfaction account.

Science.gov (United States)

Glöckner, Andreas; Hilbig, Benjamin E; Jekel, Marc

2014-12-01

There is broad consensus that human cognition is adaptive. However, the vital question of how exactly this adaptivity is achieved has remained largely open. Herein, we contrast two frameworks which account for adaptive decision making, namely broad and general single-mechanism accounts vs. multi-strategy accounts. We propose and fully specify a single-mechanism model for decision making based on parallel constraint satisfaction processes (PCS-DM) and contrast it theoretically and empirically against a multi-strategy account. To achieve sufficiently sensitive tests, we rely on a multiple-measure methodology including choice, reaction time, and confidence data as well as eye-tracking. Results show that manipulating the environmental structure produces clear adaptive shifts in choice patterns - as both frameworks would predict. However, results on the process level (reaction time, confidence), in information acquisition (eye-tracking), and from cross-predicting choice consistently corroborate single-mechanisms accounts in general, and the proposed parallel constraint satisfaction model for decision making in particular. Copyright © 2014 Elsevier B.V. All rights reserved.

Daytime warming has stronger negative effects on soil nematodes than night-time warming

OpenAIRE

Yan, Xiumin; Wang, Kehong; Song, Lihong; Wang, Xuefeng; Wu, Donghui

2017-01-01

Warming of the climate system is unequivocal, that is, stronger warming during night-time than during daytime. Here we focus on how soil nematodes respond to the current asymmetric warming. A field infrared heating experiment was performed in the western of the Songnen Plain, Northeast China. Three warming modes, i.e. daytime warming, night-time warming and diurnal warming, were taken to perform the asymmetric warming condition. Our results showed that the daytime and diurnal warming treatmen...

BinMag: Widget for comparing stellar observed with theoretical spectra

Science.gov (United States)

Kochukhov, O.

2018-05-01

BinMag examines theoretical stellar spectra computed with Synth/SynthMag/Synmast/Synth3/SME spectrum synthesis codes and compare them to observations. An IDL widget program, BinMag applies radial velocity shift and broadening to the theoretical spectra to account for the effects of stellar rotation, radial-tangential macroturbulence, instrumental smearing. The code can also simulate spectra of spectroscopic binary stars by appropriate coaddition of two synthetic spectra. Additionally, BinMag can be used to measure equivalent width, fit line profile shapes with analytical functions, and to automatically determine radial velocity and broadening parameters. BinMag interfaces with the Synth3 (ascl:1212.010) and SME (ascl:1202.013) codes, allowing the user to determine chemical abundances and stellar atmospheric parameters from the observed spectra.

Regret salience and accountability in the decoy effect

Directory of Open Access Journals (Sweden)

Terry Connolly

2013-03-01

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

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2017-05-01

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

A Human Capital Framework for a Stronger Teacher Workforce. Advancing Teaching--Improving Learning. White Paper

Science.gov (United States)

Myung, Jeannie; Martinez, Krissia; Nordstrum, Lee

2013-01-01

Building a stronger teacher workforce requires the thoughtful orchestration of multiple processes working together in a human capital system. This white paper presents a framework that can be used to take stock of current efforts to enhance the teacher workforce in school districts or educational organizations, as well as their underlying theories…

A Proposal for a Scientifically-Informed and Instrumentalist Account of Free Will and Voluntary Action

Directory of Open Access Journals (Sweden)

Eric Racine

2017-05-01

Full Text Available The ability to choose freely is captured under the umbrella concept of “free will,” which designates an ability that plays a crucial role in most understandings of autonomy and responsibility and, thus, bears significance for moral practice and moral theory. Some claim that neuroscience research challenges the existence of free will/voluntary action while some who adopt stronger eliminativist stances have gone as far as describing free will as an illusion. Contrary to that, those relying on realist stances have restated the foundational value and role of folk psychological concepts of voluntary action and free will in, for example, the domains of ethics and law. An emerging body of research in cognitive science and social psychology has generated results suggesting that the phenomena captured by the concepts describing free will and voluntary action are dynamic and responsive to priming and framing effects. We propose that this body of research suggests the existence of dynamic and consequential properties of free will better captured following pragmatist theory and instrumentalist epistemology. This contrasts the simpler static concept of free will and the related metaphysics that was at the basis of earlier debates and structured around the poles of realism and eliminativism. This paper contextualizes ontological and epistemological debates about free will, describes a scientifically-informed and instrumentalist account of the concept of free will and voluntary action consistent with recent research in cognitive science, and discusses its implications for research (e.g., theoretical assumptions of research paradigms, interdisciplinary research and practice (e.g., impact on self-image and social behavior.

Theoretical study of indoline dyes for dye-sensitized solar cells

International Nuclear Information System (INIS)

Ham, Ho Wan; Kim, Young Sik

2010-01-01

Indoline dye sensitizers were designed and studied theoretically to increase molar extinction coefficients in the visible to near infrared region for solar-cell devices. To gain insight into dye sensitizers' structural, electronic, and optical properties, DFT/TDDFT calculations were performed on a series of dye sensitizers derived from the D149. The good agreement between the experimental and TDDFT calculated absorption spectra of the D149 sensitizer allowed us to provide a detailed assessment of the main spectral features of a series of dye sensitizers. Increase in the conjugation length resulted in a more red-shifted spectral response and less positive oxidation potential than that of the D149. The dye with the dimethylfluorene group showed stronger absorption bands due to a large dipole moment. The calculated dipoles for the dye series correlate well with the observed strong absorption bands of the electronic spectra. These results provided useful clues for the molecular engineering of efficient organic dye sensitizers.

A stronger patch test elicitation reaction to the allergen hydroxycitronellal plus the irritant sodium lauryl sulfate

DEFF Research Database (Denmark)

Heydorn, S; Andersen, K E; Johansen, J D

2003-01-01

Household and cleaning products often contain both allergens and irritants. The aim of this double-blinded, randomized, paired study was to determine whether patch testing with an allergen (hydroxycitronellal) combined with an irritant [sodium lauryl sulfate (SLS)] cause a stronger patch test...

Danish Management Accounting Frameworks - a SWOT Analysis and an Activity Based Costing Comparison

DEFF Research Database (Denmark)

Israelsen, Poul; Rohde, Carsten

2005-01-01

and in addition a SWOT-like assessment of this tradition vis-à-vis the management accounting research community and practice. An alternative approach in designing management accounting systems is represented by Activity Based Costing (ABC). An unbundling of the nowadays multifaceted ABC brings forward......The theoretical management accounting tradition in Denmark has a long history of focusing on development of data registration frameworks as a basis for aggregation and use of financial and non-financial data for different strategic, tactical and operational decisions and control purposes...... similarities to and differences from the Danish frameworks and provides a platform for discussing how the different approaches can benefit from one another. In this respect, the present paper concludes that the mindset in constructing management accounting systems will be improved in seeing the alternative...

Professional performance attributes according to accounting entrepreneurs from greater São Paulo

Directory of Open Access Journals (Sweden)

Ivam Ricardo Peleias

2015-06-01

Full Text Available Accounting has a broad activity universe, which requires skilled professionals who are prepared to practice the profession. One possibility is to be an accounting entrepreneur, whose profile requires specific attributes and attitudes. The results reported on in this paper derive from a research developed using the oral history technique, concerning the identification and analysis of attributes valued in the performance of the profession by accounting entrepreneurs from greater São Paulo. A field research was developed, involving face-to-face interviews with a group of seven accounting entrepreneurs of outstanding professional reputation, seeking evidence on the administration of the accounting organization and on the interviewees’ entrepreneurial profile. The theoretical framework was focused on the accounting organizations and the entrepreneurial behavior. The data revealed common attributes and profiles needed to perform the profession among the interviewees and the accounting organizations they manage, such as: they started the organizations in a simple manner, in a family environment; the organizations are structured in a departmentalized manner, delegating powers; they declared having achieved an outstanding position in the accounting segment with great work, dedication and persistence; they execute their activities based on ethics, honesty and seriousness; they look for new challenges and enterprises and target the valuation of the accounting profession.

Peculiarities of formation of accounting policy of the catering company

Directory of Open Access Journals (Sweden)

I.M. Vygivska

2018-04-01

Full Text Available Restaurant business in Ukraine is developing quite dynamically. Today, services of off-premise catering have become an integral part of each business process. Insufficient level of theoretical and practical developments of domestic scientists in catering actualizes the study of the organization of their accounting process. The article investigates one of the newest Ukrainian market restaurant services i.e. catering. We determined that catering is a service activity sphere of the restaurant business, the purpose of which is to satisfy social and personal needs of the population. Thus, the main peculiarity of catering is outdoor servicing in the places selected by the customers of catering services. Two catering areas are pointed out: corporate services and individual services that affect the organization of accounting processes. The article presents the author's position regarding the allocation of the individual accounting policies of the catering company in which it is necessary to provide the specifics of the inventory and containers, their revaluation, product losses, discounts and loyalty programs, pricing, direct and indirect cost structure, peculiarities of their distribution, methods of cost accounting and calculation, etc.

The value of private patient information in the physician-patient relationship: a game-theoretic account.

Science.gov (United States)

De Jaegher, Kris

2012-01-01

This paper presents a game-theoretical model of the physician-patient relationship. There is a conflict of interests between physician and patient, in that the physician prefers the patient to always obtain a particular treatment, even if the patient would not consider this treatment in his interest. The patient obtains imperfect cues of whether or not he needs the treatment. The effect of an increase in the quality of the patient's private information is studied, in the form of an improvement in the quality of his cues. It is shown that when the patient's information improves in this sense, he may either become better off or worse off. The precise circumstances under which either result is obtained are derived.

Putting retrieval-induced forgetting in context: an inhibition-free, context-based account.

Science.gov (United States)

Jonker, Tanya R; Seli, Paul; MacLeod, Colin M

2013-10-01

We present a new theoretical account of retrieval-induced forgetting (RIF) together with new experimental evidence that fits this account and challenges the dominant inhibition account. RIF occurs when the retrieval of some material from memory produces later forgetting of related material. The inhibition account asserts that RIF is the result of an inhibition mechanism that acts during retrieval to suppress the representations of interfering competitors. This inhibition is enduring, such that the suppressed material is difficult to access on a later test and is, therefore, recalled more poorly than baseline material. Although the inhibition account is widely accepted, a growing body of research challenges its fundamental assumptions. Our alternative account of RIF instead emphasizes the role of context in remembering. According to this context account, both of 2 tenets must be met for RIF to occur: (a) A context change must occur between study and subsequent retrieval practice, and (b) the retrieval practice context must be the active context during the final test when testing practiced categories. The results of 3 experiments, which directly test the divergent predictions of the 2 accounts, support the context account but cannot be explained by the inhibition account. In an extensive discussion, we survey the literature on RIF and apply our context account to the key findings, demonstrating the explanatory power of context. PsycINFO Database Record (c) 2013 APA, all rights reserved.

Crisis Communication in a Systems- and Medium Theoretical Perspective

DEFF Research Database (Denmark)

Tække, Jesper

conflict, risk, trust, public opinion and mass media in regard to this field, and, vice versa, how can we understand crisis communication with sociologically systems theoretical concepts? This paper tries to answer these questions and thereby to contribute to the understanding of the field. Hereto......The academic field of crisis communication is more relevant now than ever before because of the digital media revolution, setting new standards for how to react to critics. But what is this academic field in a systems theoretical perspective? How can we understand sociological concepts like...... the paper takes into account and discusses crisis communication in relation to the new medium environment and especially in regard to social media. The conclusion is that organizations now more than ever must be observant, reflected and responsive with regard to the public opinion, because of the new, more...

Building Stronger State Energy Partnerships with the U.S. Department of Energy

Energy Technology Data Exchange (ETDEWEB)

Marks, Kate

2011-09-30

This final technical report details the results of total work efforts and progress made from October 2007 – September 2011 under the National Association of State Energy Officials (NASEO) cooperative agreement DE-FC26-07NT43264, Building Stronger State Energy Partnerships with the U.S. Department of Energy. Major topical project areas in this final report include work efforts in the following areas: Energy Assurance and Critical Infrastructure, State and Regional Technical Assistance, Regional Initiative, Regional Coordination and Technical Assistance, and International Activities in China. All required deliverables have been provided to the National Energy Technology Laboratory and DOE program officials.

Do External or Internal Technology Spillovers Have a Stronger Influence on Innovation Efficiency in China?

Directory of Open Access Journals (Sweden)

Xionghe Qin

2017-09-01

Full Text Available In this study, we bridge an important gap in the literature by comparing the extent to which external technology spillovers, as indicated by foreign direct investment (FDI, and internal technology spillovers, as indicated by university-institute-industry cooperation (UIC, influence innovation efficiency in China. We divide the innovation process into two sequential stages, namely the knowledge creation and technology commercialization stages, and employ a network data envelopment analysis approach to measure innovation efficiency at each stage. The spatial analysis of the distribution of knowledge creation efficiency and technology commercialization efficiency reveals the heterogeneity of innovation efficiency at the provincial level. Then, a panel data regression is used to analyze the effect of FDI and UIC on innovation efficiency at each stage, using data from 2009 to 2015 for 30 provinces in China. By comparing FDI with UIC, we find that FDI has a higher coefficient and stronger significance level at the knowledge creation stage, while only industry-institute linkages exhibit a stronger association with innovation efficiency at the technology commercialization stage.

Recycling, reducing and reusing: A theoretical framework

International Nuclear Information System (INIS)

Kubursi, A.A.; Butterfield, D.W.

1990-01-01

Macroeconomic models are generally based on a particular national income accounting framework. The current approach treats waste and pollution generation in such a way that any increase in these activities increases directly the gross domestic product of the economy. A reformulation is suggested for the accounting framework so as to treat waste management and pollution abatement as services to business whose costs should be charged against business revenue. Even such costs to households may be considered as costs to output. In this way such expenses appear as a cost to society and not as a final output. A new theoretical framework is developed to correspond to the reformulated accounting principle that allows clear identification of recycling activity and waste management. The rectangular input-output framework is particularly suited for this treatment as it allows different industries to produce the same output and identifies different commodities as inputs in the production of the same output. With the new framework, it is possible to examine the socioeconomic consequences of increased use and production of recyclables. Equally important is the ability to assess the relative efficiency of alternative policies to reuse or reduce the use of products and resources through price incentives and full cost charges. 2 tabs

ACCOUNTING AS BRANCH OF KNOWLEDGE: SCIENCE, TECHNOLOGY AND PRACTICE

OpenAIRE

Farias, Manoel Raimundo Santana; Martins, Gilberto de Andrade

2015-01-01

The aim of this study was to characterize the accounting as branch of knowledge in three different fields: science, technology and practice. Through theoretical essay, we was argued that, although distinct, these fields interact, in that, as epistemology that justified the analysis here undertaken, the practical activities may be technology subject matter and that to be effective if based on one or more sciences. The difference between science and technology is given by the nature of knowledg...

Improving statistical reasoning theoretical models and practical implications

CERN Document Server

Sedlmeier, Peter

1999-01-01

This book focuses on how statistical reasoning works and on training programs that can exploit people''s natural cognitive capabilities to improve their statistical reasoning. Training programs that take into account findings from evolutionary psychology and instructional theory are shown to have substantially larger effects that are more stable over time than previous training regimens. The theoretical implications are traced in a neural network model of human performance on statistical reasoning problems. This book apppeals to judgment and decision making researchers and other cognitive scientists, as well as to teachers of statistics and probabilistic reasoning.

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

Science.gov (United States)

Skrepnek, Grant H

2004-01-01

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

The consolidation of annual accounts in the Swiss Federal Government

OpenAIRE

Vollenweider, Petra

2011-01-01

Financial reporting in the public sector is influenced by the private sector accounting standards. The Swiss Federal Government has recently started to prepare consolidated financial statements. The purpose of this study is to describe how the Swiss Federal Government is doing its consolidated financial statements. Theoretically there are different consolidation theories and methods. The choice of consolidation method can explain which consolidation theory is used when the financial statement...

Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?

OpenAIRE

Joannides , Vassili; Berland , Nicolas; Wickramasinghe , D. T.

2010-01-01

International audience; Since Hofstede published his book, The consequences of culture, numerous comparative studies have flourished and built on the well-known five-dimension model. In 1999, two critiques were addressed to these pieces of work. Bhimani (1999) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims addressed, datasets and methods, and theoretical frameworks were always the same, which has inevitably led to ...

A Sociomaterial Account of Partnership, Signatures and Accountability in Practice

Directory of Open Access Journals (Sweden)

Nick Hopwood

2014-06-01

Full Text Available Professional work is often heralded as undergoing radical transformation. This paper focuses on partnership between health professionals and families as a specific instance of changes aimed at delivering shared responsibility and joint knowledge work. An ethnographic study of a residential child and family health services provides the empirical basis for a detailed examination of what is signed, by whom, and with what effects. I show how signing and signatures provide fertile starting points for sociomaterial analysis, a rich empirical reference point for what Nicolini calls “zooming in” on particular instances, and “zooming out” to understand their connections to other practices. Schatzki’s practice theory is used as a theoretical basis, drawing also on Kemmis’ notions of practice architectures and ecologies of practices to elaborate such connections. I trace how acts of signing and signatures as artefacts are produced through and reflect partnership, indeed pointing to significant changes in professional work. However I also show that wider ecologies of practices present architectures that challenge diffuse accountability and shared epistemic work. 

Peptide-MHC class I stability is a stronger predictor of CTL immunogenicity than peptide affinity

DEFF Research Database (Denmark)

Harndahl, Mikkel Nors; Rasmussen, Michael; Nielsen, Morten

2012-01-01

Peptide-MHC class I stability is a stronger predictor of CTL immunogenicity than peptide affinity Mikkel Harndahla, Michael Rasmussena, Morten Nielsenb, Soren Buusa,∗ a Laboratory of Experimental Immunology, Faculty of Health Sciences, University of Copenhagen, Denmark b Center for Biological Seq...... al., 2007. J. Immunol. 178, 7890–7901. doi:10.1016/j.molimm.2012.02.025...

Enforcement costs: some humanitarian alternatives to stronger patent rights.

Science.gov (United States)

Trotter, Andrew

2012-01-01

Diseases that cause comparatively few problems in developed countries kill millions of people in the Third World each year. In many cases, people die because they cannot afford the medication needed to save their lives. In others, there are simply no drugs available because there are no wealthy western patients to justify pharmaceutical companies investing in a cure. This reveals a deep-seated problem within the patent system and the pharmaceutical industry that emphasises markets and profits at the expense of health and global welfare. Global efforts have seen substantial improvements in access to medicines in isolated areas, but with international agreements driving towards stronger patent protection and the expiry date for the TRIPS grace period fast approaching, it is time to consider alternatives which will allow the patent system to work for the humanitarian cause rather than against it. This paper considers two such problems in the patent system and pharmaceutical industry - prohibitive pricing and misdirected incentives - to offer a mode of regulation and enforcement that will support both a viable pharmaceutical industry and the human right to health and medication.

THEORETICAL ASPECTS OF FILMMUSIC STUDY

Directory of Open Access Journals (Sweden)

Egorova Tatiana K.

2014-04-01

Full Text Available In this article, author analyzes the theoretical aspects of the film music study taking into account with modern realities in the development of world film-process and attempts to its scientific understanding. Need for innovation in this area is long overdue, because the existing on this topic nonfiction no longer meets the new aesthetic and art-practical achievements and innovations in the film music development at the XXI century. Related to the phenomenon of music in screen arts a number of new terms and concepts require a certain adjustment as well. Their range of action is not yet fully defined. Author of the article offered her version of their content-semantic interpretation (largely experimental designed to promote new research methods for the film music study.

Theoretical resources for a globalised bioethics.

Science.gov (United States)

Verkerk, Marian A; Lindemann, Hilde

2011-02-01

In an age of global capitalism, pandemics, far-flung biobanks, multinational drug trials and telemedicine it is impossible for bioethicists to ignore the global dimensions of their field. However, if they are to do good work on the issues that globalisation requires of them, they need theoretical resources that are up to the task. This paper identifies four distinct understandings of 'globalised' in the bioethics literature: (1) a focus on global issues; (2) an attempt to develop a universal ethical theory that can transcend cultural differences; (3) an awareness of how bioethics itself has expanded, with new centres and journals emerging in nearly every corner of the globe; (4) a concern to avoid cultural imperialism in encounters with other societies. Each of these approaches to globalisation has some merit, as will be shown. The difficulty with them is that the standard theoretical tools on which they rely are not designed for cross-cultural ethical reflection. As a result, they leave important considerations hidden. A set of theoretical resources is proposed to deal with the moral puzzles of globalisation. Abandoning idealised moral theory, a normative framework is developed that is sensitive enough to account for differences without losing the broader context in which ethical issues arise. An empirically nourished, self-reflexive, socially inquisitive, politically critical and inclusive ethics allows bioethicists the flexibility they need to pick up on the morally relevant particulars of this situation here without losing sight of the broader cultural contexts in which it all takes place.

The Need for Social and Environmental Accounting Standard: Can Islamic Countries have the Lead?

Directory of Open Access Journals (Sweden)

Ayman Zerban

2013-11-01

Full Text Available The aim of this article is to motivate the Arab scholars and accounting profession in general for the need to intervene on the area of regulating social and environmental accounting more deeply. It is no longer acceptable to ignore the area of social and environmental accounting while it is widely accepted in the developed world. It is not a parasite to our discipline instead it should be an integral part of accounting. We need action because cost of doing nothing is going to be higher. As there are many theoretical perspectives in dealing with this issue in the developed world, this article tries to focus on the Islamic view concerning social and environmental accounting. No single view can help in understanding research questions, only pluralism in perspectives can help us to understand better accounting phenomenon. This study through critical perspective points to the failure of conventional financial reporting to deal with environmental problems and argues that accountability from Islamic accounting perspective is more in alignment with the environment.

Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe

Directory of Open Access Journals (Sweden)

Adela Deaconu

2009-01-01

Full Text Available The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives. However, for these actions to be successful, further investigations concerning the theoretical and technical implications are necessary. In this study, we present our opinion concerning the theoretic influences (reconsideration of the conceptual framework and the technical influences (change in the disclosure requirements and change in the content of the standards, namely recognition and valuation implied by a standard for SMEs.

Through the looking glass: The emergence, evolution and embedding of sustainability accounting in a family business

OpenAIRE

Maughan, R.

2017-01-01

This study extends and deepens our understanding of why and how organisational sustainability activities and accounting unfold and embed over time. It presents a longitudinal case study examining the emergence and evolution of an environmental management system, environmental management accounting, sustainability reporting, and a sustainability programme in a large, family-owned group of companies. The case analysis is theoretically framed using the concepts of organisational identity and int...

Faster-higher-stronger -- greener

International Nuclear Information System (INIS)

Burgess, A.

2000-01-01

The Toronto Olympic Bid Committee is reported to have adopted a strong environmental orientation in its bid to bring the 2008 Olympic Games to Toronto. In a recent address, the President of the Committee outlined details of the bid's environmental component which emphasizes the role of sustainable development within the Olympics and the consequences of this orientation on the design, construction and operation of facilities. The Toronto Bid Committee has gained inspiration and momentum for its 'green bid' from the host city of the 2000 Olympic Games, Sidney, Australia, which has won widespread praise for its efforts to clean up Homebush Bay, a brownfield site long seen as a liability for the city. The Toronto Bid Committee is making itself accountable for: creating the healthiest possible conditions for the athletes, visitors and residents; designing for sustainability; protecting, restoring and enhancing human and natural habitats; conserving resources and minimizing the ecological impact of the Games; promoting innovative, technically proven Canadian environmental technology; and fostering environmental awareness and education. The Committee intends to make the environment a priority and not just an afterthought in the bidding process. It hopes to develop specific goals and where possible, quantifiable targets in non-polluting designs for all Olympic housing and sports facilities. Wherever possible renewable power such as wind, solar and fuel cells will be used, and cleaner fuels such as natural gas where green power is not a viable option

Becoming Stronger at Broken Places: A Model for Group Work with Young Adult from Divorced Families.

Science.gov (United States)

Hage, Sally M.; Nosanow, Mia

2000-01-01

Describes a model for group work with young adults from divorced families using an 8-session psychoeducational group intervention. Goals include reducing isolation, establishing connectedness, and building a stronger sense of identify. By educating young adults on topics such as assertiveness, communication skills, and self-esteem, it will give…

INFANTILISM: THEORETICAL CONSTRUCT AND OPERATIONALIZATION

Directory of Open Access Journals (Sweden)

Yelena V. Sabelnikova

2016-01-01

Full Text Available The aim of the presented research is to define and operationalize theoretically the concept of infantilism and its construct. The content of theoretical construct «infantilism» is analyzed. Methods. The methods of theoretical research involve analysis and synthesis. The age and content criteria are analysed in the context of childhood and adulthood. The traits which can be interpreted as adult infantile traits are described. Results. The characteristics of adult infantilism in modern world taking into account the increasing of information flows and socio-economic changes are defined. The definition of the concept «infantilism» including its main features is given. Infantilism is defined as the personal organization including features and models of the previous age period not adequate for the real age stage with emphasis on immaturity of the emotional and volitional sphere. Scientific novelty. The main psychological characteristics of adulthood are described as the reflection, requirement to work and professional activity, existence of professional self-determination, possession of labor skills, need for selfrealization, maturity of the emotional and volitional sphere. As objective adulthood characteristics are considered the following: transition to economic and territorial independence of a parental family, and also development of new social roles, such as a worker, spouse, and parent. Two options of a possible operationalization of concept are allocated: objective (existence / absence in real human life of objective criteria of adulthood and subjective (the self-report on subjective feeling of existence / lack of psychological characteristics of adulthood. Practical significance consists in a construct operationalization of «infantilism» which at the moment has so many interpretations. That operationalization is necessary for the further analysis and carrying out various researches. 

The knowledge, attitude, priority of usage, and benefits associated with management accounting practices

DEFF Research Database (Denmark)

Nielsen, Steen; Melander, Preben; Jakobsen, Morten

2009-01-01

There have been several studies of the diffusion of new management accounting practices. This study adds a new dimension: in order to indicate the number of practices associated with the respondents, their interrelationships, the respondents, were asked to answer questions in a questionnaire...... management accounting practices. Our results reveal that companies in general experience a high level of benefit from the practices. However, significance differences between low priority of usage and high number of practices associated with the company are very likely to contribute to a more modest level...... and those companies seldom use a theoretical concept but are inspired to design home-made models. This also confirms that accounting practices are used for inspiration of design. The findings can provide a further basis for the discussion and development of a theory for new management accounting models....

Globalisation of accounting standards and competitive posture of Indian companies

Directory of Open Access Journals (Sweden)

Monica Singhania

2011-01-01

Full Text Available Unification of the global financial reporting system is essential to enable comparability of financial statements at the international level in post crisis competitive environment. IFRSs are increasingly gaining acceptance as global accounting standards. With European Union adopting the IFRS in 2005, as on date over 116 countries have already either converged their accounting standards with IFRS or adopted IFRS as such and many more are in the process. Countries refusing IFRS are likely to be viewed as more risky by the international investors thereby affecting the inflow of capital to such countries. In India, the Institute of Chartered Accountants of India (ICAI the apex body dealing with accounting standards has declared the roadmap of IFRS convergence in a phased manner from April 1, 2011. Our paper highlights the status of Indian accounting standards converging to IFRS as of now. In addition, a full fledged theoretical framework is developed showcasing, the convergence timeline, the major differences in the treatment of select items under these two alternative accounting environments, exact stage at which the Indian accounting standards are today in view of the announced convergence to IFRS and the legal and regulatory issues in converging to IFRS in India. We investigate the case of 150 odd firms and show the impact of convergence on financial ratios and the related valuation concerns. Finally, we indicate the strategic implications of IFRS adoption to Indian companies.

Dynamics of systems and change in the accounting paradigm

Directory of Open Access Journals (Sweden)

Jorge Luis Juliao Rossi

2006-07-01

Full Text Available The objective of this document is to demonstrate the potential of the dynamics of systems as a thinking trend which may help in the understanding process and the construction of an accounting paradigm change. This objective is framed inside a wider purpose: to propase interdisciplinary encounters that contribute to the necessary paradigm change. The described problem is studied from the «System Thinking», which is an approach with theoretical framework and representation and simulation tools related to the tapie.

THEORETICAL AND IDEOLOGICAL ASPECTS OF THE GLOBAL WARMING DISCOURSE

Directory of Open Access Journals (Sweden)

Lucas Moreira Sales de Oliveira

2016-12-01

Full Text Available The global warming derived from human activities issue takes account today of a considerable part of individual and public attention in the political, economic, social and environmental scenario. The theoretical and ideological aspects of the environmental discourses involved are however often ignored. This paper aims to bring to light without attempting to exhaust the discussion on this subject (the ideology that involves interpretations of global climate change. To reach the objective it will be used de theoretical framework of ideology developed by Göhan Therborn (1991 applied to Six Degrees book by Mark Lynas (2009 and An inconvenient truth documentary by Al Gore (2006 analysis. Both works served as an example for the characterization of the point of view that blames human activities for global warming as ideological and how this ideology interpellates the individuals, in order to submit and qualify them.

Theoretical analysis and numerical simulation of electromagnetic parameters of Fe-C coaxial single fiber

Energy Technology Data Exchange (ETDEWEB)

Xie, Wei, E-mail: cslggncl@163.com [Key Laboratory of Safety Design and Reliability Technology for Engineering Vehicle, Hunan Province, Changsha University of Science and Technology, Changsha 410114 (China); Hunan Province Higher Education Key Laboratory of Modeling and Monitoring on the Near-Earth Electromagnetic Environments, Changsha University of Science & Technology, Changsha 410114 (China); College of Aerospace Science and Engineering, National University of Defense Technology, Changsha 410073 (China); Chemical and Biomolecular Engineering Department, University of Tennessee, Knoxville, TN 37996 (United States); Zhu, Xukun; Kuang, Jiacai [Key Laboratory of Safety Design and Reliability Technology for Engineering Vehicle, Hunan Province, Changsha University of Science and Technology, Changsha 410114 (China); Hunan Province Higher Education Key Laboratory of Modeling and Monitoring on the Near-Earth Electromagnetic Environments, Changsha University of Science & Technology, Changsha 410114 (China); Yi, Shihe; Cheng, Haifeng [College of Aerospace Science and Engineering, National University of Defense Technology, Changsha 410073 (China); Guo, Zhanhu; He, Qingliang [Chemical and Biomolecular Engineering Department, University of Tennessee, Knoxville, TN 37996 (United States)

2017-06-15

Highlights: • Theoretical formula and calculation results of effective permeability and effective permittivity of the Fe-C coaxial fiber are obtained based on the Maxwell equation. • The coaxial fiber has stronger anisotropy and better electromagnetic dissipation performance than the hollow carbon fiber and solid iron fiber with the same volume content. • Greater conductivity, larger aspect ratio, thin iron shell play important roles to improve the electromagnetic matching ability and microwave attenuation for the Fe-C coaxial fibers. - Abstract: Based on the Maxwell equation, the electromagnetic model in the coaxial fiber was described. The interaction with electromagnetic wave was analysed and the theoretical formula of axial permeability (μ{sub ∥}), axial permittivity (ε{sub ∥}), radial permeability (μ{sub ⊥}) and radial permittivity (ε{sub ⊥}) of Fe-C coaxial fiber were derived, and the demagnetization factor (N) of fibrous material was revised. Calculation results indicate that the composite fiber has stronger anisotropy and better EM dissipation performance than the hollow carbon fiber and solid iron fiber with the same volume content. These properties can be enhanced through increasing aspect ratio and carbon content. The μ{sub ‖} is 5.18-4.46i, μ{sub ⊥} is 2.58-0.50i, ε{sub ∥} is 7.63-6.97i, and ε{sub ⊥} is 1.98-0.15i when the electromagnetic wave frequency is 5 GHz with the outer diameter of 0.866 μm, inner diameter of 0.500 μm, and length of 20 μm. The maximum of the imaginary part of μ{sub ∥} and ε{sub ∥} are much larger than that of μ{sub ⊥} and ε{sub ⊥} when the structural parameters change, and the maximum of μ{sub ∥} and ε{sub ∥} can reach 6.429 and 23.59. Simulation results show that greater conductivity, larger aspect ratio, thin iron shell play important roles to improve the electromagnetic matching ability and microwave attenuation for the Fe-C coaxial fibers.

Accounting data in business management in relation to quality management.

OpenAIRE

ŠKRDLETOVÁ, Kateřina

2013-01-01

The aim of this bachelor thesis is to describe the influence that the quality accounting data have on the quality of management and the evaluation of psychological and ethical aspects. The theoretical part describes financial statements, ethics, the fraud triangle and Coso model of internal controls. The practical part contains the analysis of the internal control of the company. This model consists of five parts: control environment, risk assessment, control activities, information and commu...

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

Theoretical study of fractal growth and stability on surface

DEFF Research Database (Denmark)

Dick, Veronika V.; Solov'yov, Ilia; Solov'yov, Andrey V.

2009-01-01

We perform a theoretical study of the fractal growing process on surface by using the deposition, diffusion, aggregation method. We present a detailed analysis of the post-growth processes occurring in a nanofractal on surface. For this study we developed a method which describes the internal...... dynamics of particles in a fractal and accounts for their diffusion and detachment. We demonstrate that these kinetic processes are responsible for the formation of the final shape of the islands on surface after the post-growth relaxation....

Discussion on water resources value accounting and its application

Science.gov (United States)

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

2018-06-01

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

Family history and risk of breast cancer: an analysis accounting for family structure.

Science.gov (United States)

Brewer, Hannah R; Jones, Michael E; Schoemaker, Minouk J; Ashworth, Alan; Swerdlow, Anthony J

2017-08-01

Family history is an important risk factor for breast cancer incidence, but the parameters conventionally used to categorize it are based solely on numbers and/or ages of breast cancer cases in the family and take no account of the size and age-structure of the woman's family. Using data from the Generations Study, a cohort of over 113,000 women from the general UK population, we analyzed breast cancer risk in relation to first-degree family history using a family history score (FHS) that takes account of the expected number of family cases based on the family's age-structure and national cancer incidence rates. Breast cancer risk increased significantly (P trend  history was that combining FHS and age of relative at diagnosis. A family history score based on expected as well as observed breast cancers in a family can give greater risk discrimination on breast cancer incidence than conventional parameters based solely on cases in affected relatives. Our modeling suggests that a yet stronger predictor of risk might be a combination of this score and age at diagnosis in relatives.

Practical versus theoretical domestic energy consumption for space heating

International Nuclear Information System (INIS)

Audenaert, A.; Briffaerts, K.; Engels, L.

2011-01-01

Methods to calculate the theoretical energy consumption consider several things: the number of degree days per year that need to be compensated by heating, the characteristics of the dwelling, the number of occupants and the characteristics of the installation for space heating and sanitary hot water. However, these methods do not take into account consumer behaviour, which may affect the actual consumption. The theoretical calculation methods are based on assumptions and use a number of standardized parameters. The difference between the actual and the theoretical energy consumption, and the impact of the residents' behaviour on energy consumption, is analysed by means of a literature study and a practical research. An energy advice procedure (EAP) audit is executed in five dwellings, as well as a survey regarding the energy related behaviour of the households. The theoretically calculated consumption is compared with the billed actual energy consumption of the families. The results show some problems with the current procedure and give some options to improve it. Some research needs are identified to gain more insights in the influence of different behavioural factors on the actual energy use for heating. - Highlights: → The energy advice procedure (EAP) calculates the energy use for heating in dwellings. → Calculations are compared with the real energy use for 5 dwellings. → A survey on the occupants' behaviour is used to interpret the observed differences. → Default values used in the EAP can be very different from the observed behaviour.

Practical versus theoretical domestic energy consumption for space heating

Energy Technology Data Exchange (ETDEWEB)

Audenaert, A., E-mail: amaryllis.audenaert@artesis.be [Department of Applied Engineering: Construction, Artesis University College of Antwerp, Paardenmarkt 92, B-2000 Antwerp (Belgium); Department of Environment, Technology and Technology Management, University of Antwerp, Prinsstraat 13, B-2000 Antwerp (Belgium); Briffaerts, K. [Unit Transition Energy and Environment, VITO NV, Boeretang 200, B-2400 Mol (Belgium); Engels, L. [Department of Applied Engineering: Construction, Artesis University College of Antwerp, Paardenmarkt 92, B-2000 Antwerp (Belgium)

2011-09-15

Methods to calculate the theoretical energy consumption consider several things: the number of degree days per year that need to be compensated by heating, the characteristics of the dwelling, the number of occupants and the characteristics of the installation for space heating and sanitary hot water. However, these methods do not take into account consumer behaviour, which may affect the actual consumption. The theoretical calculation methods are based on assumptions and use a number of standardized parameters. The difference between the actual and the theoretical energy consumption, and the impact of the residents' behaviour on energy consumption, is analysed by means of a literature study and a practical research. An energy advice procedure (EAP) audit is executed in five dwellings, as well as a survey regarding the energy related behaviour of the households. The theoretically calculated consumption is compared with the billed actual energy consumption of the families. The results show some problems with the current procedure and give some options to improve it. Some research needs are identified to gain more insights in the influence of different behavioural factors on the actual energy use for heating. - Highlights: > The energy advice procedure (EAP) calculates the energy use for heating in dwellings. > Calculations are compared with the real energy use for 5 dwellings. > A survey on the occupants' behaviour is used to interpret the observed differences. > Default values used in the EAP can be very different from the observed behaviour.

Accounting Fundamentals for Non-Accountants

Science.gov (United States)

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

Theoretical Physics. Lectures presented at the Seminar on Theoretical Physics

Energy Technology Data Exchange (ETDEWEB)

NONE

1963-01-15

The seminar on Theoretical Physics was held in Trieste, Italy, from 16 July to 25 of August 1962 and was organized by the International Atomic Energy Agency. The published proceedings of the lectures consist of five books. Book I is concerned with quantum field theory in its axiomatic as well as lagrangian formulations. Part 1 is a survey by Wightman of the recent achievements of the axiomatic approach followed by an account from Wigner of some of the less known representations of the Lorentz Group (continuous spin and imaginary mass representations) which may possibly acquire relevance in connection with theories of Regge poles. Part two of Book I consists of Schwinger’s lectures on the structure of Gauge Theories of Vector Particles and an account of his recent ideas about gauge invariance and its connection with mass. Book II is devoted to the symmetry properties of elementary particles with an experimental review by Capps and a survey of the formalism of Lie groups by Salam. A number of contributions by Gatto, Sakurai and others specialize to particular Lie groups, exploring the possibility of testing which, if any, of the higher symmetries are in fact realized in nature. Book III is concerned with complex angular momenta and Mandelstam representation, with major lecture courses from Regge, Fubini, Mandelstam and Froissart. A shorter Book IV surveys some recent dynamical investigations of πN and NN Systems as well as compound models of elementary particles (Thirring). The concluding part of this volume (Book V) is different in spirit from the rest. Its concern is with the emerging topic of very high energies, with a survey of strong interactions from Hayakawa, of electromagnetic interactions from Ericsson and others and of weak interactions at very high energies from Pais.

Theoretical Physics. Lectures presented at the Seminar on Theoretical Physics

International Nuclear Information System (INIS)

1963-01-01

The seminar on Theoretical Physics was held in Trieste, Italy, from 16 July to 25 of August 1962 and was organized by the International Atomic Energy Agency. The published proceedings of the lectures consist of five books. Book I is concerned with quantum field theory in its axiomatic as well as lagrangian formulations. Part 1 is a survey by Wightman of the recent achievements of the axiomatic approach followed by an account from Wigner of some of the less known representations of the Lorentz Group (continuous spin and imaginary mass representations) which may possibly acquire relevance in connection with theories of Regge poles. Part two of Book I consists of Schwinger’s lectures on the structure of Gauge Theories of Vector Particles and an account of his recent ideas about gauge invariance and its connection with mass. Book II is devoted to the symmetry properties of elementary particles with an experimental review by Capps and a survey of the formalism of Lie groups by Salam. A number of contributions by Gatto, Sakurai and others specialize to particular Lie groups, exploring the possibility of testing which, if any, of the higher symmetries are in fact realized in nature. Book III is concerned with complex angular momenta and Mandelstam representation, with major lecture courses from Regge, Fubini, Mandelstam and Froissart. A shorter Book IV surveys some recent dynamical investigations of πN and NN Systems as well as compound models of elementary particles (Thirring). The concluding part of this volume (Book V) is different in spirit from the rest. Its concern is with the emerging topic of very high energies, with a survey of strong interactions from Hayakawa, of electromagnetic interactions from Ericsson and others and of weak interactions at very high energies from Pais.

Theoretical investigation of the energy spectra of the oxygen isoelectronic sequences taking into account relativistic corrections

International Nuclear Information System (INIS)

Bogdanovich, P.O.; Shadzhyuvene, S.D.; Boruta, I.I.; Rudzikas, Z.B.

1976-01-01

A method for calculating energy spectra of atoms and ions having complex electron configurations is developed which takes into account relativistic corrections of the order of magnitude of the square of the structure constant. The corrections included are caused by the dependence of the electron mass on velocity; by orbit-orbit interaction; by contact interaction and by spin-orbit interaction. The method described is realized in the form of universal algorithms and programs which are written in the Fortran 4 in the BESM-6 version. Examples are given of calculating the ground ls 2 2s 2 2p 6 configuration and two excited ls 2 2s 2 2p 3 3s and ls 2 2s2p 5 ones of the isoelectronic oxygen series, both with and without taking into account the relativistic corrections. The value of the nuclear charge varies from Z=8 to Z=80. The contribution of relativistic corrections increases with Z. The effect of relativistic corrections on the distance between the centers of gravity of ground and excited configurations increases with Z. The comparison of the results obtained with experimental data is made

A method for comparison of experimental and theoretical differential neutron spectra in the Zenith reactor

International Nuclear Information System (INIS)

Reed, D.L.; Symons, C.R.

1965-01-01

A method of calculation is given which assists the analyses of chopper measurements of spectra from ZENITH and enables complex multigroup theoretical calculations of the spectra to be put into a form which may be compared with experiment. In addition the theory of the cut-off function has been extended to give analytical expressions which take into account the effects of sub-collimators, off centre slits and of a rotor made of a material partially transparent to neutrons. The theoretical cut-off function suggested shows good agreement with experiment. (author)

A method for comparison of experimental and theoretical differential neutron spectra in the Zenith reactor

Energy Technology Data Exchange (ETDEWEB)

Reed, D L; Symons, C R [General Reactor Physics Division, Atomic Energy Establishment, Winfrith, Dorchester, Dorset (United Kingdom)

1965-01-15

A method of calculation is given which assists the analyses of chopper measurements of spectra from ZENITH and enables complex multigroup theoretical calculations of the spectra to be put into a form which may be compared with experiment. In addition the theory of the cut-off function has been extended to give analytical expressions which take into account the effects of sub-collimators, off centre slits and of a rotor made of a material partially transparent to neutrons. The theoretical cut-off function suggested shows good agreement with experiment. (author)

Reconsidering the Role of Bridge Laws in Inter-Theoretical Reductions

DEFF Research Database (Denmark)

Fazekas, Peter

2009-01-01

The present paper surveys the three most prominent accounts in contemporary debates over how sound reduction should be executed. The classical Nagelian model of reduction derives the laws of the target-theory from the laws of the base theory plus some auxiliary premises (so-called bridge laws......) connecting the entities of the emphasizes the causal definitions of the target entities referring to their causal relations to base entities. The new-wave model of reduction deduces not the original target theory but an analogous image of it, which remains inside the vocabulary of the base theory. One...... bridge laws, since its fundamental concept, functionalization, is an inter-theoretical process dealing with entities of two different theories. Theoretical entities of different theories (in a general heterogeneous case) do not have common causal relations, so the functionalization of an entity...

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

Science.gov (United States)

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

2014-01-01

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

The "True and fair view" concept in Lithuanian accounting regulation

OpenAIRE

Rudžionienė, Kristina; Christauskas, Česlovas

2010-01-01

The "true and fair view" concept is very popular in the professional accountants’ language. After theoretical analysis of the "true and fair view" concept it was made research how understanding of this concept was created in Lithuanian accounting regulation. The stated purpose of financial statements is taken from the United Kingdom, and is different in the particular formulation. Additionally, it is not explained anywhere what it is and how to reach it. There are not specifically defined qua...

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

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

1985-01-01

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

Role of information theoretic uncertainty relations in quantum theory

International Nuclear Information System (INIS)

Jizba, Petr; Dunningham, Jacob A.; Joo, Jaewoo

2015-01-01

Uncertainty relations based on information theory for both discrete and continuous distribution functions are briefly reviewed. We extend these results to account for (differential) Rényi entropy and its related entropy power. This allows us to find a new class of information-theoretic uncertainty relations (ITURs). The potency of such uncertainty relations in quantum mechanics is illustrated with a simple two-energy-level model where they outperform both the usual Robertson–Schrödinger uncertainty relation and Shannon entropy based uncertainty relation. In the continuous case the ensuing entropy power uncertainty relations are discussed in the context of heavy tailed wave functions and Schrödinger cat states. Again, improvement over both the Robertson–Schrödinger uncertainty principle and Shannon ITUR is demonstrated in these cases. Further salient issues such as the proof of a generalized entropy power inequality and a geometric picture of information-theoretic uncertainty relations are also discussed

Role of information theoretic uncertainty relations in quantum theory

Energy Technology Data Exchange (ETDEWEB)

Jizba, Petr, E-mail: p.jizba@fjfi.cvut.cz [FNSPE, Czech Technical University in Prague, Břehová 7, 115 19 Praha 1 (Czech Republic); ITP, Freie Universität Berlin, Arnimallee 14, D-14195 Berlin (Germany); Dunningham, Jacob A., E-mail: J.Dunningham@sussex.ac.uk [Department of Physics and Astronomy, University of Sussex, Falmer, Brighton, BN1 9QH (United Kingdom); Joo, Jaewoo, E-mail: j.joo@surrey.ac.uk [Advanced Technology Institute and Department of Physics, University of Surrey, Guildford, GU2 7XH (United Kingdom)

2015-04-15

Uncertainty relations based on information theory for both discrete and continuous distribution functions are briefly reviewed. We extend these results to account for (differential) Rényi entropy and its related entropy power. This allows us to find a new class of information-theoretic uncertainty relations (ITURs). The potency of such uncertainty relations in quantum mechanics is illustrated with a simple two-energy-level model where they outperform both the usual Robertson–Schrödinger uncertainty relation and Shannon entropy based uncertainty relation. In the continuous case the ensuing entropy power uncertainty relations are discussed in the context of heavy tailed wave functions and Schrödinger cat states. Again, improvement over both the Robertson–Schrödinger uncertainty principle and Shannon ITUR is demonstrated in these cases. Further salient issues such as the proof of a generalized entropy power inequality and a geometric picture of information-theoretic uncertainty relations are also discussed.

Why is the radial flow in central pA collisions stronger than in AA?

International Nuclear Information System (INIS)

Kalaydzhyan, Tigran; Shuryak, Edward

2014-01-01

Both the transverse size and entropy density per area in central pA collisions is smaller than in central AA, and yet the radial flow is stronger. We propose an explanation to this puzzle. Using a weak attraction between strings through the σ-meson exchange, fitted to the lattice data, we find collective implosion of the “spaghetti” multi-string state. Collectivization of the sigma field of the strings is the QCD analog of the black hole formation occurring in holographic models

Vanadium supersaturated silicon system: a theoretical and experimental approach

Science.gov (United States)

Garcia-Hemme, Eric; García, Gregorio; Palacios, Pablo; Montero, Daniel; García-Hernansanz, Rodrigo; Gonzalez-Diaz, Germán; Wahnon, Perla

2017-12-01

The effect of high dose vanadium ion implantation and pulsed laser annealing on the crystal structure and sub-bandgap optical absorption features of V-supersaturated silicon samples has been studied through the combination of experimental and theoretical approaches. Interest in V-supersaturated Si focusses on its potential as a material having a new band within the Si bandgap. Rutherford backscattering spectrometry measurements and formation energies computed through quantum calculations provide evidence that V atoms are mainly located at interstitial positions. The response of sub-bandgap spectral photoconductance is extended far into the infrared region of the spectrum. Theoretical simulations (based on density functional theory and many-body perturbation in GW approximation) bring to light that, in addition to V atoms at interstitial positions, Si defects should also be taken into account in explaining the experimental profile of the spectral photoconductance. The combination of experimental and theoretical methods provides evidence that the improved spectral photoconductance up to 6.2 µm (0.2 eV) is due to new sub-bandgap transitions, for which the new band due to V atoms within the Si bandgap plays an essential role. This enables the use of V-supersaturated silicon in the third generation of photovoltaic devices.

WAYS HIERARCHY OF ACCOUNTING ESTIMATES

Directory of Open Access Journals (Sweden)

ŞERBAN CLAUDIU VALENTIN

2015-03-01

Full Text Available Based on one hand on the premise that the estimate is an approximate evaluation, completed with the fact that the term estimate is increasingly common and used by a variety of both theoretical and practical areas, particularly in situations where we can not decide ourselves with certainty, it must be said that, in fact, we are dealing with estimates and in our case with an accounting estimate. Completing on the other hand the idea above with the phrase "estimated value", which implies that we are dealing with a value obtained from an evaluation process, but its size is not exact but approximated, meaning is close to the actual size, it becomes obvious the neccessity to delimit the hierarchical relationship between evaluation / estimate while considering the context in which the evaluation activity is derulated at entity level.

An Entropy Testing Model Research on the Quality of Internal Control and Accounting Conservatism: Empirical Evidence from the Financial Companies of China from 2007 to 2011

Directory of Open Access Journals (Sweden)

Zongrun Wang

2014-01-01

Full Text Available We set information disclosure of internal control as a starting point to explore the relationship between the quality of internal control and accounting conservatism, and then adopt the entropy testing model to calculate the index of the internal control quality with the sample data of Chinese listed companies in financial industry from 2007–2011. Regression results show that earnings conservatism exists. The stronger the internal control is, the higher the accounting conservatism can be. Companies which have enhanced their internal control are more conservative, and these results make no difference with other industries.

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

Science.gov (United States)

2012-07-25

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

Framing curriculum discursively: theoretical perspectives on the experience of VCE physics

Science.gov (United States)

Hart, Christina

2002-10-01

The process of developing prescribed curricula has been subject to little empirical investigation, and there have been few attempts to develop theoretical frameworks for understanding the shape and content of particular subjects. This paper presents an account of the author's experience of developing a new course for school physics in the State of Victoria, Australia, at the end of the 1980s. The course was to represent a significant departure from traditional physics courses, and was intended to broaden participation and improve the quality of student learning. In the event the new course turned out to be very similar to traditional courses in Physics. The paper explores the reasons for this outcome. Some powerful discursive mechanisms are identified and some implications of post-structuralism for the theoretical understanding of curriculum are discussed.

Theoretical perspectives accounting for adolescent homosexuality.

Science.gov (United States)

Savin-Williams, R C

1988-03-01

Few topics in sexology elicit such a diversity of opinions and emotions as the question of etiology of homosexuality. Views frequently carry with them implicit or explicit messages concerning the psychologic health of this sexual orientation. Theories of sexual development usually portray adolescence as a critical time in the life course because of changes in: 1) anatomy and physiology; 2) psychologic functioning: the reawakening, renewal, and reliving of previously established sexual relations and drives; and/or 3) social conditions: an increased exposure and adherence to societal messages concerning appropriate and inappropriate social and sexual behaviors and relationships. This paper provides a brief overview of several major theories--evolutionary biology, psychoanalysis, and social processes--as they relate to the development of sexual orientation. In addition, an ethologic perspective that synthesizes various etiologic theories, as they relate to homosexuality during adolescence, is briefly reviewed. In these discussions, the issue of whether homosexuality is a normal or abnormal developmental state during adolescence is also addressed.

Simple theoretical models for composite rotor blades

Science.gov (United States)

Valisetty, R. R.; Rehfield, L. W.

1984-01-01

The development of theoretical rotor blade structural models for designs based upon composite construction is discussed. Care was exercised to include a member of nonclassical effects that previous experience indicated would be potentially important to account for. A model, representative of the size of a main rotor blade, is analyzed in order to assess the importance of various influences. The findings of this model study suggest that for the slenderness and closed cell construction considered, the refinements are of little importance and a classical type theory is adequate. The potential of elastic tailoring is dramatically demonstrated, so the generality of arbitrary ply layup in the cell wall is needed to exploit this opportunity.

Intermediate Conditions of Democratic Accountability: A Response to Electoral Skepticism

Directory of Open Access Journals (Sweden)

J. S. Maloy

2015-08-01

Full Text Available Attempts to respond to “democratic deficits” in modern constitutional republics must contend with the broad scholarly trend of electoral skepticism. While generally casting doubt on periodic competitive elections’ suitability as vehicles of accountability, electoral skepticism does not necessarily entail an absolute devaluation of elections. Some normative and empirical research responds to this trend by refocusing attention on values other than popular power, such as civil peace, which might be served by periodic competitive elections. Another response short of abandoning the value of popular power, however, is to draw out possibilities for institutional design from the restricted conditions under which previous study has found electoral accountability to be plausible or likely. This second task requires an empirically informed exercise in political theory. Pursuing it in a programmatic and policy-relevant way requires descending from the grand, systemic level of constitutional structures and electoral formulae to intermediate (or middle-range institutional conditions of accountability, such as rules about parties, campaigns, and election administration. My analysis reinterprets principal-agent models to develop four general types of crucial condition for electoral accountability, and then ramifies this scheme by reference to recent empirical research. The result is a “top ten” list of specific institutional factors that could be theoretically decisive in helping or hindering electoral accountability. These ten conditions could guide future research designs and reform proposals alike.

Partial Least Square Approach to Second Order Factor in Behavioural Study of Accounting Information System

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Ibrahim Mohd Tarmizi

2017-01-01

Full Text Available Theories are developed to explain an observed phenomenon in an effort to understand why and how things happen. Theories thus, use latent variables to estimate conceptual parameters. The level of abstraction depends, partly on the complexity of the theoretical model explaining the phenomenon. The conjugation of directly-measured variables leads to a formation of a first-order factor. A combination of theoretical underpinnings supporting an existence of a higher-order components, and statistical evidence pointing to such presence adds advantage for the researchers to investigate a phenomenon both at an aggregated and disjointed dimensions. As partial least square (PLS gains its tractions in theory development, behavioural accounting discipline in general should exploit the flexibility of PLS to work with the higher-order factors. However, technical guides are scarcely available. Therefore, this article presents a PLS approach to validate a higher-order factor on a statistical ground using accounting information system dataset.

Experimental and theoretical studies on the structural, spectroscopic and hydrogen bonding on 4-nitro-n-(2,4-dinitrophenyl) benzenamine

Science.gov (United States)

Subhapriya, G.; Kalyanaraman, S.; Jeyachandran, M.; Ragavendran, V.; Krishnakumar, V.

2018-04-01

Synthesized 4-nitro-N-(2,4-dinitrophenyl) benzenamine (NDPBA) molecule was confirmed applying the tool of NMR. Theoretical prediction addressed the NMR chemical shifts and correlated well with the experimental data. The molecule subjected to theoretical DFT at 6-311++G** level unraveled the spectroscopic and structural properties of the NDPBA molecule. Moreover the structural features proved the occurrence of intramolecular Nsbnd H· · O hydrogen bonding in the molecule which was further confirmed with the help of Frontier molecular orbital analysis. Vibrational spectroscopic characterization through FT-IR and Raman experimentally and theoretically gave an account for the vibrational properties. An illustration of the topology of the molecule theoretically helped also in finding the hydrogen bonding energy.

The decays Psub(c) -> VP in the group theoretical and quark diagrammatic approaches

International Nuclear Information System (INIS)

Tuan, S.F.; Xiaoyuan Li.

1983-08-01

Decays of charmed meson into one vector meson and one pseudoscalar meson Psub(c) -> VP in both the group theoretical and quark diagrammatic approaches are considered. A complete decay amplitude analysis is given. The present available experimental data can be accomodated if the contributions from exotic final states and exotic piece of weak Hamiltonian are also taken into account. (orig.)

DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

OpenAIRE

ALINA BEATTRICE VLADU

2015-01-01

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

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

OpenAIRE

ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

2014-01-01

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

An account of new developmentalism and its structuralist macroeconomics

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Luiz Carlos Bresser-Pereira

2011-09-01

Full Text Available This is a personal account of the definition of "new developmentalism" - a national development strategy alternative to the Washington consensus -, and of a "structuralist development macroeconomics": the sum of models that justifies theoretically that strategy. It is personal account of a collective work involving Keynesian, institutionalist and structuralist economists in Brazil that are forming a new school of thought in Brazil: a Keynesian-structuralist school. It is Keynesian because it emphasizes the demand side or the investment opportunities' side of economic growth. It is institutionalist because institutions obviously matter in achieving growth and stability. It is structuralist because it defines economic development as a structural change from low to high value added per capita industries and because it is based on two structural tendencies that limit investment opportunities: the tendency of wages to grow below productivity and the tendency to the cyclical overvaluation of the exchange rate.

A theoretical analysis of the ultraviolet spectrum (180-260 nm) of pure liquid benzene

International Nuclear Information System (INIS)

Fernandez, M.; Tortajada, J.; Sese, L.M.

1988-01-01

This paper reports an attempt to understand theoretically the red shifts seen in the benzene ultraviolet spectrum upon changing from gas to the liquid phase. The theoretical analysis is performed through a framework which brings together Quantum Chemistry and Classical Statistical Mechanics of molecular liquids. As it is discussed herein, the influence of the liquid phase on the individual molecular properties is taken into account by means of a perturbation term included in the effective molecular Hamiltonian. Such a perturbation depends explicitly on both the chemical nature and the static structure of the liquid surrounding the molecule under study. In order to simulate the vibronic couplings, which make the benzene ''forbidden'' bands 1 L a and 1 L b have nonzero intensity, random displacements of the nuclei of benzene have been employed in this introductory work. The calculations involve the CNDO/S procedure and the atom-atom radial distribution functions of the liquid sample. The results account for the large red shift (≅ 20 nm) undergone by the band 1 L a . (orig.)

Role of Management Accounting in Accounting in General

OpenAIRE

Oleksandr Panadiy

2015-01-01

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

Management accounting and its place in the accounting system

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Aneliya Galinova

2017-05-01

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

Lean accounting – as a future accounting system

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M.V. Koryagin

2017-12-01

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

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

OpenAIRE

Peter, Winter

2005-01-01

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

Soft law in EU Competition Law and its judicial reception in member states : A theoretical perspective

NARCIS (Netherlands)

Georgieva, Z.R.

2015-01-01

This work draws from accounts on the nature and legal effects of soft law instruments in EU and international law with the ultimate aim to construct a theoretical framework for recognition of EU competition soft law—guidelines, communications, notices, and the like—in the judicial discourse of

A consistent meson-theoretic description of the NN-interaction

International Nuclear Information System (INIS)

Machleidt, R.

1985-01-01

In this paper, the meson-theory of the NN-interaction is performed consistently. All irreducible diagrams up to a total exchanged mass of about 1 GeV (i. e. up to the cutoff region) are taken into account. These diagrams contain in particular an explicit field theoretic model for the 2π-exchange taking into account virtual Δ-excitation and direct π π-interaction. This part of the model agrees quantitatively with results obtained from dispersion theory which in turn are based on the analysis of πN- and π π-scattering data. A detailed description of the lower partial wave phase-shifts of NN-scattering requires the introduction of irreducible diagrams containing also heavy boson exchange, in particular the combination of π and rho. In the framework of this consistent meson theory an accurate description of the NN-scattering data below 300 MeV laboratory energy as well as the deuteron data is achieved; the numerical results are superior to those of simplified boson exchange models

A learning theory account of depression.

Science.gov (United States)

Ramnerö, Jonas; Folke, Fredrik; Kanter, Jonathan W

2015-06-11

Learning theory provides a foundation for understanding and deriving treatment principles for impacting a spectrum of functional processes relevant to the construct of depression. While behavioral interventions have been commonplace in the cognitive behavioral tradition, most often conceptualized within a cognitive theoretical framework, recent years have seen renewed interest in more purely behavioral models. These modern learning theory accounts of depression focus on the interchange between behavior and the environment, mainly in terms of lack of reinforcement, extinction of instrumental behavior, and excesses of aversive control, and include a conceptualization of relevant cognitive and emotional variables. These positions, drawn from extensive basic and applied research, cohere with biological theories on reduced reward learning and reward responsiveness and views of depression as a heterogeneous, complex set of disorders. Treatment techniques based on learning theory, often labeled Behavioral Activation (BA) focus on activating the individual in directions that increase contact with potential reinforcers, as defined ideographically with the client. BA is considered an empirically well-established treatment that generalizes well across diverse contexts and populations. The learning theory account is discussed in terms of being a parsimonious model and ground for treatments highly suitable for large scale dissemination. © 2015 Scandinavian Psychological Associations and John Wiley & Sons Ltd.

What factors affect the choice of accounting as a career? The case of Romania

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Cristina-Florina Țicoi

2018-03-01

Full Text Available This paper aims to examine the motivations of choosing accounting as a profession in Romania. The paper is motivated by the recent interest at the international level in understanding the trends in the accounting profession. The theoretical tension arises from the Romanian context given the significant challenges for the profession triggered by the transition from communism to a market-based economy. We use a survey-based approach. The sample consists of 112 students undertaking accounting courses both for Bachelor’s Degree or Master Courses at two Romanian universities and 125 professionals belonging to The Body of Expert and Licensed Accountants of Romania. We find that the most important group of factors in choosing the accounting career includes the intellectual motivation, followed by relational and financial incentives. There are a few significant differences between men and women, and between students and professionals. When differences occur, women manifest a lower level of motivation, and professional accountants a higher level of motivation. The results show the driving forces behind the composition of the accounting profession and inform the sociology of the profession, of interest for both academia and practice. Our study contributes to an emerging national and international literature investigating the accounting profession by providing concrete information about the motivations of choosing it in Romania.

Process Accounting

OpenAIRE

Gilbertson, Keith

2002-01-01

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

Beyond the Cognitive and the Virtue Approaches to Moral Education: Some Theoretical Foundations for an Integrated Account of Moral Education.

Science.gov (United States)

Roh, Young-Ran

2000-01-01

Explores theoretical foundation for integrated approach to moral education; discusses rational choice and moral action within human reflective structure; investigates moral values required for integrative approach to moral education; discusses content of moral motivation, including role of emotion and reason. (Contains 15 references.) (PKP)

Theoretical predictor for candidate structure assignment from IMS data of biomolecule-related conformational space.

Science.gov (United States)

Schenk, Emily R; Nau, Frederic; Fernandez-Lima, Francisco

2015-06-01

The ability to correlate experimental ion mobility data with candidate structures from theoretical modeling provides a powerful analytical and structural tool for the characterization of biomolecules. In the present paper, a theoretical workflow is described to generate and assign candidate structures for experimental trapped ion mobility and H/D exchange (HDX-TIMS-MS) data following molecular dynamics simulations and statistical filtering. The applicability of the theoretical predictor is illustrated for a peptide and protein example with multiple conformations and kinetic intermediates. The described methodology yields a low computational cost and a simple workflow by incorporating statistical filtering and molecular dynamics simulations. The workflow can be adapted to different IMS scenarios and CCS calculators for a more accurate description of the IMS experimental conditions. For the case of the HDX-TIMS-MS experiments, molecular dynamics in the "TIMS box" accounts for a better sampling of the molecular intermediates and local energy minima.

Excel in the Accounting Curriculum: Perceptions from Accounting Professors

Science.gov (United States)

Ramachandran Rackliffe, Usha; Ragland, Linda

2016-01-01

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

Accounting and methodical approaches to display law permanent and temprorary use of land assets

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T.P. Ostapchuk

2015-12-01

Full Text Available The uniqueness of the land resources as an economic category determines the specific construction of the system of accounting which involves the accumulation, systematization, processing and analysis of economic information on quantitative, qualitative, money indicators and legal information about these objects. A large number of lands used by many entities on the rights of permanent or temporary use. Taking into account the need to use temporarily borrowed land resources by business entities, there is a need to develop general methods of displaying operations with limited real rights on accounts of both the land owners and their users. The article researches the question of theoretical and methodical aspects of accounting displaying permanent and temporary rights to use land assets in Ukraine. It examines the issue of economic and legal nature of these rights, the peculiarities of legal regulation of transactions with them. The paper deals with the procedure of their receiving and its impact on the accounting software. The author analyzes the existing approaches of other authors and proposes her own position.

CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS?

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Tatang Ary Gumanti

2003-06-01

Full Text Available This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO.Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the riskiness of a corporation through the use of accounting analysis. Since most of the information available in the prospectus is accounting information, it is arguable that this information represents a potential source for assessing the issuing firm. Some scholars have also advocated the possibility of using accounting information in assessing the value of firm making an IPO. Numerous papers have provided analytical and empirical evidence of the association between accounting numbers and the value of IPOs. The conclusion generally comes to show that information in the prospectus is value relevant concerning the IPO. The paper shows that it is indeed an arguable to use accounting information in the valuation of an IPO. Accordingly, it is an empirical issue whether accounting information has the property in explaining the ex-ante uncertainty of an IPO.

Negotiating the terrain of high-stakes accountability in science teaching

Science.gov (United States)

Aronson, Isaak

Teachers interact with their students on behalf of the entire educational system. The aim of this study is to explore how biology teachers understand and construct their practice in a high-stakes accountability environment that is likely to be riddled with tensions. By critically questioning the technical paradigms of accountability this study challenges the fundamental assumptions of accountability. Such a critical approach may help teachers develop empowerment strategies that can free them from the de-skilling effects of the educational accountability system. This interpretive case study of a high-school in Maryland is grounded in three streams of research literature: quality science instruction based on scientific inquiry, the effects of educational accountability on the curriculum, and the influence of policy on classroom practice with a specific focus on how teachers balance competing tensions. This study theoretically occurs at the intersection of educational accountability and pedagogy. In terms of data collection, I conduct two interviews with all six biology teachers in the school. I observe each teacher for at least fifteen class periods. I review high-stakes accountability policy documents from the federal, state, and district levels of the education system. Three themes emerge from the research. The first theme, "re-defining science teaching," captures how deeply accountability structures have penetrated the science curriculum. The second theme, "the pressure mounts," explores how high-stakes accountability in science has increased the stress placed on teachers. The third theme, "teaching-in-between," explores how teachers compromise between accountability mandates and their own understandings of quality teaching. Together, the three themes shed light on the current high-stakes climate in which teachers currently work. This study's findings inform the myriad paradoxes at all levels of the educational system. As Congress and advocacy groups battle over

Safety climate and injuries: an examination of theoretical and empirical relationships.

Science.gov (United States)

Beus, Jeremy M; Payne, Stephanie C; Bergman, Mindy E; Arthur, Winfred

2010-07-01

Our purpose in this study was to meta-analytically address several theoretical and empirical issues regarding the relationships between safety climate and injuries. First, we distinguished between extant safety climate-->injury and injury-->safety climate relationships for both organizational and psychological safety climates. Second, we examined several potential moderators of these relationships. Meta-analyses revealed that injuries were more predictive of organizational safety climate than safety climate was predictive of injuries. Additionally, the injury-->safety climate relationship was stronger for organizational climate than for psychological climate. Moderator analyses revealed that the degree of content contamination in safety climate measures inflated effects, whereas measurement deficiency attenuated effects. Additionally, moderator analyses showed that as the time period over which injuries were assessed lengthened, the safety climate-->injury relationship was attenuated. Supplemental meta-analyses of specific safety climate dimensions also revealed that perceived management commitment to safety is the most robust predictor of occupational injuries. Contrary to expectations, the operationalization of injuries did not meaningfully moderate safety climate-injury relationships. Implications and recommendations for future research and practice are discussed.

Which global stock indices trigger stronger contagion risk in the Vietnamese stock market? Evidence using a bivariate analysis

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Wang Kuan-Min

2013-01-01

Full Text Available This paper extends recent investigations into risk contagion effects on stock markets to the Vietnamese stock market. Daily data spanning October 9, 2006 to May 3, 2012 are sourced to empirically validate the contagion effects between stock markets in Vietnam, and China, Japan, Singapore, and the US. To facilitate the validation of contagion effects with market-related coefficients, this paper constructs a bivariate EGARCH model of dynamic conditional correlation coefficients. Using the correlation contagion test and Dungey et al.’s (2005 contagion test, we find contagion effects between the Vietnamese and four other stock markets, namely Japan, Singapore, China, and the US. Second, we show that the Japanese stock market causes stronger contagion risk in the Vietnamese stock market compared to the stock markets of China, Singapore, and the US. Finally, we show that the Chinese and US stock markets cause weaker contagion effects in the Vietnamese stock market because of stronger interdependence effects between the former two markets.

Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC Method in the Romanian Entities

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Sorinel CĂPUŞNEANU

2011-09-01

Full Text Available This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development stages of Target Costing method, and the role of the management accountant in the development and implementation of this method. The causes behind the choice to adapt the principles of Target Costing method to the Romanian General Accounting Plan and the operation of accounts used in highlighting economic and financial operations at the entity leve have been analyzedl. There are treated theoretical and applied the methodological steps taken in the management accounting and cost calculation. The article ends with the conclusions of the authors about the possibility of adapting the principles of Target Costing method to the Romanian General Accounting Plan and the advantages offered by this method.

TESTING MASTER STUDENTS PERCEPTION REGARDING JUDGMENT AND DECISION MAKING IN ACCOUNTING

Directory of Open Access Journals (Sweden)

2015-07-01

Full Text Available The human mind is amazing. Judgment and reasoning is also a fascinating and complex world. The purpose of this paper is to link the perception of master students to professional judgment and decision making in accounting and to analyze and test some correlations between endogenous human variables and the act of reasoning. The variables were selected after studying psychology cognition literature based on works conducted by researchers interested in matters like economics or financial reporting. Our research was carried out based on a questionnaire and the investigation was conducted in October-November 2014, being elected economics master students from University of Oradea, Faculty of Economics, majors AABM and FBI. These majors were chosen because their academic curricula contain accounting disciplines. We have received answers from 106 students. Intentionally, the study was conducted on economic master students rather than on professional accountants because for the former making logical judgments for assigning an appropriate accounting treatment of an event requires more effort, more attention. Taking into account works done by previous researchers interested in the topic of heuristics for making accounting judgments we have statistically tested our research hypotheses. The obtained results showed that there is a weak influence between the master students’ age and the way they make decisions and their perception on the necessity of existence of a theoretical conceptual framework for professional JDM in accounting and there is a correlation between master students’ ability to assume risks and their opinion on the choice of accounting handling. The main finding of this empirical study is that such research topic is worth to be continued to investigate and develop other possible links between psychological triggers and JDM in accounting.

Internet accounting

NARCIS (Netherlands)

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

2001-01-01

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

Managing Public Accountability : How Public Managers Manage Public Accountability

NARCIS (Netherlands)

Schillemans, Thomas

2015-01-01

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

The Theoretical Aspects of Controlling of Marketing in Enterprise

Directory of Open Access Journals (Sweden)

Liakh Inna S.

2017-07-01

Full Text Available The article is aimed at generalizing the theoretical provisions on controlling of marketing in enterprise: to clarify the place of controlling of marketing within the management system, constituents, goals, tasks, and functions. The controlling of marketing was considered in terms of concepts such as management of enterprise, management of marketing, operative management of marketing, controlling, strategic and operational controlling of marketing, and operative management of marketing costs. The constituents and tools of controlling of marketing at the strategic and the operational levels have been defined. The definition of operative controlling of marketing has been revised, which emphasizes managerial decision-making about marketing costs, taking account of current situation and optimality of such costs as to purposes of enterprise. A systematic approach to studying this issue provides a holistic view of controlling of marketing within the enterprise management system. A study on the theoretical aspects of controlling of marketing as a modern management concept will make it possible to approach the issue of decision-making on marketing activity in a holistic manner.

Accounting Students’ Choice on Accounting Information Technology Careers

OpenAIRE

Nurul Hasanah Uswati Dewi

2014-01-01

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

Borosilicate nuclear waste glass alteration kinetics theoretical basis for the kinetic law of nuclear glass alteration

International Nuclear Information System (INIS)

Jegou, Ch.; Gin, St.; Advocat, Th.; Vernaz, E.

1997-01-01

Work carried out since the early 1980's to predict the long-term behavior of nuclear containment glasses has revealed the inadequacy of existing models, notably in accounting for the fundamental mechanisms involved in some complex systems (e.g. glass-water-clay), inciting us to examine and discuss the theoretical basis for the hypotheses generally assumed in our models. This paper discusses the theoretical basis for the Aagaard-Helgeson law and its application to nuclear glasses. The contribution of other types of kinetic laws is also considered to describe the alteration kinetics of nuclear glasses. (authors)

Cognitive-behavioral therapy for schizophrenia: a critical evaluation of its theoretical framework from a clinical-phenomenological perspective

DEFF Research Database (Denmark)

Skodlar, Borut; Henriksen, Mads Gram; Sass, Louis

2013-01-01

Background: Cognitive-behavioral therapy (CBT) has played an increasingly important role in psychotherapy for schizophrenia since the 1990s, but it has also encountered many theoretical and practical limitations. For example, methodologically rigorous meta-analyses have recently found only modest...... and self-awareness frequently reported by schizophrenia patients and systematically studied in phenomenological psychopathology from the beginning of the 20th century. Results: We argue that a strong theoretical emphasis on cognitive appraisals with only subsidiary attention devoted to affective...... and behavioral processes - as is characteristic of many forms of CBT - cannot satisfactorily account for the complex subjective experiences of schizophrenia patients. We further argue that certain theoretical strategies widely employed in CBT to explore and explain mental disorders, which involve atomization and...

A fundamentalist perspective on accounting and implications for accounting

Directory of Open Access Journals (Sweden)

Guohua Jiang

2013-12-01

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

Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

NARCIS (Netherlands)

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

2015-01-01

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

Professional accounting media - accountants handing over control to the system

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2010-01-01

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

Theoretical study of the localization of excess electrons at the surface of ice

International Nuclear Information System (INIS)

Hermann, A; Schwerdtfeger, P; Schmidt, W G

2008-01-01

The localization of excess electrons at the basal plane surface of hexagonal ice Ih is investigated theoretically, combining density functional theory (DFT) with a partial self-interaction correction (SIC) scheme, to account for spurious self-interaction effects that artificially delocalize the excess electrons. Starting from energetically favored surface geometries, we find strong localization of excess electrons at surface dangling bonds, in particular for surface adsorbed water monomers and dimers

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.

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

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Lucian Cernuşca

2015-01-01

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

Experimental and Theoretical Investigation of Shock-Induced Reactions in Energetic Materials

Energy Technology Data Exchange (ETDEWEB)

Kay, Jeffrey J. [Sandia National Lab. (SNL-CA), Livermore, CA (United States); Park, Samuel [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Kohl, Ian Thomas [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Knepper, Robert [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Farrow, Darcie [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Tappan, Alexander S. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

2017-09-01

In this work, shock-induced reactions in high explosives and their chemical mechanisms were investigated using state-of-the-art experimental and theoretical techniques. Experimentally, ultrafast shock interrogation (USI, an ultrafast interferometry technique) and ultrafast absorption spectroscopy were used to interrogate shock compression and initiation of reaction on the picosecond timescale. The experiments yielded important new data that appear to indicate reaction of high explosives on the timescale of tens of picoseconds in response to shock compression, potentially setting new upper limits on the timescale of reaction. Theoretically, chemical mechanisms of shock-induced reactions were investigated using density functional theory. The calculations generated important insights regarding the ability of several hypothesized mechanisms to account for shock-induced reactions in explosive materials. The results of this work constitute significant advances in our understanding of the fundamental chemical reaction mechanisms that control explosive sensitivity and initiation of detonation.

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

Directory of Open Access Journals (Sweden)

Luciana Holtz

2014-12-01

Dimitropoulos and Asteriou (2010, especially regarding board independence. The study showsthat stronger governance structures have a positive effect on the quality of reported accounting information.

Structuring factoring business: accounting aspects

Directory of Open Access Journals (Sweden)

I.M. Vygivska

2017-08-01

Full Text Available The article theoretically substantiates the fact that factoring belongs to the main operational activity of a factoring company, and this allowed structuring the factoring business by types of activity. The lack of a unified approach to the classification of factoring (factoring services made it possible to systematize and refine their classification as a basis for developing accounting and analytical support for risk management of factoring business. The authors single out such classification signs as: the right of the reverse claim (reverse, irretrievable, a territorial feature (international, internal, the subject of the factoring contract (real, consensual, the availability of notification of the debtor (conventional, confidential. The structuring of factoring business contributes to the identification of the risks of the economic activities of a factoring company depending on the type of factoring, the development of methodological support for the bookkeeping of factoring transactions in a risk environment, the search for risk management practices and the determination of management effectiveness in general.

Stronger activation of SREBP-1a by nucleus-localized HBx

International Nuclear Information System (INIS)

Wu, Qi; Qiao, Ling; Yang, Jian; Zhou, Yan; Liu, Qiang

2015-01-01

We previously showed that hepatitis B virus (HBV) X protein activates the sterol regulatory element-binding protein-1a (SREBP-1a). Here we examined the role of nuclear localization of HBx in this process. In comparison to the wild-type and cytoplasmic HBx, nuclear HBx had stronger effects on SREBP-1a and fatty acid synthase transcription activation, intracellular lipid accumulation and cell proliferation. Furthermore, nuclear HBx could activate HBV enhancer I/X promoter and was more effective on up-regulating HBV mRNA level in the context of HBV replication than the wild-type HBx, while the cytoplasmic HBx had no effect. Our results demonstrate the functional significance of the nucleus-localized HBx in regulating host lipogenic pathway and HBV replication. - Highlights: • Nuclear HBx is more effective on activating SREBP-1a and FASN transcription. • Nuclear HBx is more effective on enhancing intracellular lipid accumulation. • Nuclear HBx is more effective on enhancing cell proliferation. • Nuclear HBx up-regulates HBV enhancer I/X promoter activity. • Nuclear HBx increases HBV mRNA level in the context of HBV replication

Conservatives Anticipate and Experience Stronger Emotional Reactions to Negative Outcomes.

Science.gov (United States)

Joel, Samantha; Burton, Caitlin M; Plaks, Jason E

2014-02-01

The present work examined whether conservatives and liberals differ in their anticipation of their own emotional reactions to negative events. In two studies, participants imagined experiencing positive or negative outcomes in domains that do not directly concern politics. In Study 1, 190 American participants recruited online (64 male, Mage  = 32 years) anticipated their emotional responses to romantic relationship outcomes. In Study 2, 97 Canadian undergraduate students (26 male, Mage  = 21 years) reported on their anticipated and experienced emotional responses to academic outcomes. In both studies, more conservative participants predicted they would feel stronger negative emotions following negative outcomes than did more liberal participants. Furthermore, a longitudinal follow-up of Study 2 participants revealed that more conservative participants actually felt worse than more liberal participants after receiving a lower-than-desired exam grade. These effects remained even when controlling for the Big Five traits, prevention focus, and attachment style (Study 1), and optimism (Study 2). We discuss how the relationship between political orientation and anticipated affect likely contributes to differences between conservatives and liberals in styles of decision and policy choices. © 2013 Wiley Periodicals, Inc.

Stronger activation of SREBP-1a by nucleus-localized HBx

Energy Technology Data Exchange (ETDEWEB)

Wu, Qi [VIDO-InterVac, Veterinary Microbiology, University of Saskatchewan, Saskatoon (Canada); Qiao, Ling [VIDO-InterVac, University of Saskatchewan, Saskatoon, Saskatchewan (Canada); Yang, Jian [Drug Discovery Group, University of Saskatchewan, Saskatoon, Saskatchewan (Canada); Zhou, Yan [VIDO-InterVac, Veterinary Microbiology, Vaccinology and Immunotherapeutics, University of Saskatchewan, Saskatoon, Saskatchewan (Canada); Liu, Qiang, E-mail: qiang.liu@usask.ca [VIDO-InterVac, Veterinary Microbiology, Vaccinology and Immunotherapeutics, University of Saskatchewan, Saskatoon, Saskatchewan (Canada)

2015-05-08

We previously showed that hepatitis B virus (HBV) X protein activates the sterol regulatory element-binding protein-1a (SREBP-1a). Here we examined the role of nuclear localization of HBx in this process. In comparison to the wild-type and cytoplasmic HBx, nuclear HBx had stronger effects on SREBP-1a and fatty acid synthase transcription activation, intracellular lipid accumulation and cell proliferation. Furthermore, nuclear HBx could activate HBV enhancer I/X promoter and was more effective on up-regulating HBV mRNA level in the context of HBV replication than the wild-type HBx, while the cytoplasmic HBx had no effect. Our results demonstrate the functional significance of the nucleus-localized HBx in regulating host lipogenic pathway and HBV replication. - Highlights: • Nuclear HBx is more effective on activating SREBP-1a and FASN transcription. • Nuclear HBx is more effective on enhancing intracellular lipid accumulation. • Nuclear HBx is more effective on enhancing cell proliferation. • Nuclear HBx up-regulates HBV enhancer I/X promoter activity. • Nuclear HBx increases HBV mRNA level in the context of HBV replication.

Comparison of experimental and theoretical reaction rail currents, rail voltages, and airgap fields for the linear induction motor research vehicle

Science.gov (United States)

Elliott, D. G.

1977-01-01

Measurements of reaction rail currents, reaction rail voltages, and airgap magnetic fields in tests of the Linear Induction Motor Research Vehicle (LIMRV) were compared with theoretical calculations from the mesh/matrix theory. It was found that the rail currents and magnetic fields predicted by the theory are within 20 percent of the measured currents and fields at most motor locations in most of the runs, but differ by as much as a factor of two in some cases. The most consistent difference is a higher experimental than theoretical magnetic field near the entrance of the motor and a lower experimental than theoretical magnetic field near the exit. The observed differences between the theoretical and experimental magnetic fields and currents do not account for the differences of as much as 26 percent between the theoretical and experimental thrusts.

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Daniela CREŢU

2014-11-01

Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.

Depreciation Accounting in the Uniform Chart of Accounts.

Science.gov (United States)

1982-12-01

footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

Accounting for Non-Accounting Students: What Affects Their Performance?

OpenAIRE

Suhaiza Ismail; Nurkamariah Kasim

2012-01-01

This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

Accounting Employers' Expectations--The Ideal Accounting Graduates

Science.gov (United States)

Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

2016-01-01

This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

Nonlinear mechanics a supplement to theoretical mechanics of particles and continua

CERN Document Server

Fetter, Alexander L

2006-01-01

In their prior Dover book, Theoretical Mechanics of Particles and Continua, Alexander L. Fetter and John Dirk Walecka provided a lucid and self-contained account of classical mechanics, together with appropriate mathematical methods. This supplement-an update of that volume-offers a bridge to contemporary mechanics.The original book's focus on continuum mechanics-with chapters on sound waves in fluids, surface waves on fluids, heat conduction, and viscous fluids-forms the basis for this supplement's discussion of nonlinear continuous systems. Topics include linearized stability analysis; a det

New Frontiers: Training Forensic Accountants within the Accounting Program

Science.gov (United States)

Ramaswamy, Vinita

2007-01-01

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

Science.gov (United States)

2011-08-26

... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

Financial Accountant Versus Managerial Accountant in the Hotel Business System

Directory of Open Access Journals (Sweden)

Ivana Zubac

2012-01-01

Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

A Representation-Theoretic Approach to Reversible Computation with Applications

DEFF Research Database (Denmark)

Maniotis, Andreas Milton

Reversible computing is a sub-discipline of computer science that helps to understand the foundations of the interplay between physics, algebra, and logic in the context of computation. Its subjects of study are computational devices and abstract models of computation that satisfy the constraint ......, there is still no uniform and consistent theory that is general in the sense of giving a model-independent account to the field....... of information conservation. Such machine models, which are known as reversible models of computation, have been examined both from a theoretical perspective and from an engineering perspective. While a bundle of many isolated successful findings and applications concerning reversible computing exists...

Theoretical and experimental investigations of a thermoplastic constitutive law

Science.gov (United States)

Zdebel, U.

1984-12-01

A thermoplastic constitutive law allowing combinations of isotropic and kinematic hardening as well as deviations from the normality rule was examined. Since the energy balance for thermomechanical processes is taken into account, the consistent connection to thermodynamic laws is guaranteed. The experimental verification of material parameters is described; it is performed by isothermal tension-torsion tests on thin-walled tubes at different temperatures. The materials functions allow the extension to nonisothermal (adiabatic) processes. The comparison between theoretical and exprimental results is not entirely satisfactory and demonstrates the remaining inconsistencies. Suggestions which could lead to a better description of the behavior of elastoplastic materials are made.

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

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

1985-01-01

The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant

Traditional Market Accounting: Management or Financial Accounting?

OpenAIRE

Wiyarni, Wiyarni

2017-01-01

The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

Theoretical preconditions of the realization of principle of domination of essence over form

Directory of Open Access Journals (Sweden)

T.S. Osadcha

2015-06-01

Full Text Available Organization and accounting should be based on accounting principles, which must ensure qualitative preparation of the financial statements. In this case an important role is played by the principle of domination of essence over form. Here is analyzed the main factors of its development and dissemination. Also it is determined the role of IFRS in the spreading of the principle of domination of essence over form in the world and its fixation on the level of normative regulation of accounting in certain countries, including Ukraine. It is defined theoretical preconditions for identifying and removing the existing obstacles in the application of the principle of domination of essence over form in the practice of management, which will ensure qualitative preparation of the financial statements. It is offered to use the principle of property rights theory, the theory of rent and the agency theory to solve the problem of disseverance between owner and manager.

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)

Accounting for Investement Property Under Romanian Accounting System

Directory of Open Access Journals (Sweden)

Sava Raluca

2015-04-01

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

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.

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

Science.gov (United States)

2011-12-27

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

A multiscale theoretical investigation of electric measurements in living bone : piezoelectricity and electrokinetics.

Science.gov (United States)

Lemaire, T; Capiez-Lernout, E; Kaiser, J; Naili, S; Rohan, E; Sansalone, V

2011-11-01

This paper presents a theoretical investigation of the multiphysical phenomena that govern cortical bone behaviour. Taking into account the piezoelectricity of the collagen-apatite matrix and the electrokinetics governing the interstitial fluid movement, we adopt a multiscale approach to derive a coupled poroelastic model of cortical tissue. Following how the phenomena propagate from the microscale to the tissue scale, we are able to determine the nature of macroscopically observed electric phenomena in bone.

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

OpenAIRE

Daniela CREŢU

2014-01-01

The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...

Universe in the theoretical model «Evolving matter»

Directory of Open Access Journals (Sweden)

Bazaluk Oleg

2013-04-01

Full Text Available The article critically examines modern model of the Universe evolution constructed by efforts of a group of scientists (mathematicians, physicists and cosmologists from the world's leading universities (Oxford and Cambridge Universities, Yale, Columbia, New York, Rutgers and the UC Santa Cruz. The author notes its strengths, but also points to shortcomings. Author believes that this model does not take into account the most important achievements in the field of biochemistry and biology (molecular, physical, developmental, etc., as well as neuroscience and psychology. Author believes that in the construction of model of the Universe evolution, scientists must take into account (with great reservations the impact of living and intelligent matter on space processes. As an example, the author gives his theoretical model "Evolving matter". In this model, he shows not only the general dependence of the interaction of cosmic processes with inert, living and intelligent matter, but also he attempts to show the direct influence of systems of living and intelligent matter on the acceleration of the Universe's expansion.

Management Accounting

OpenAIRE

John Burns; Martin Quinn; Liz Warren; João Oliveira

2013-01-01

Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

Theoretical nuclear physics

CERN Document Server

Blatt, John M

1979-01-01

A classic work by two leading physicists and scientific educators endures as an uncommonly clear and cogent investigation and correlation of key aspects of theoretical nuclear physics. It is probably the most widely adopted book on the subject. The authors approach the subject as ""the theoretical concepts, methods, and considerations which have been devised in order to interpret the experimental material and to advance our ability to predict and control nuclear phenomena.""The present volume does not pretend to cover all aspects of theoretical nuclear physics. Its coverage is restricted to

Accounting outsourcing and some problems of selected software for accounting

OpenAIRE

Turková, Lenka

2009-01-01

Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.

Theoretical investigation on the magnetic and electric properties in TbSb compound through an anisotropic microscopic model

Energy Technology Data Exchange (ETDEWEB)

Ranke, P. J. von, E-mail: von.ranke@uol.com.br; Ribeiro, P. O.; Alho, B. P.; Alvarenga, T. S. T.; Nobrega, E. P.; Caldas, A.; Sousa, V. S. R.; Lopes, P. H. O.; Oliveira, N. A. de [Instituto de Física, Universidade do Estado do Rio de Janeiro–UERJ, Rua São Francisco Xavier, 524, 20550-013 Rio de Janeiro (RJ) (Brazil); Carvalho, A. Magnus G. [Laboratório Nacional de Luz Síncrotron, CNPEM, 13083-970 Campinas, São Paulo (Brazil)

2016-05-14

We report the strong correlations between the magnetoresistivity and the magnetic entropy change in the cubic antiferromagnetic TbSb compound. The theoretical investigation was performed through a microscopic model which takes into account the crystalline electrical field anisotropy, exchange coupling interactions between the up and down magnetic sublattices, and the Zeeman interaction. The easy magnetization directions changes from 〈001〉 to 〈110〉 and then to 〈111〉 observed experimentally was successfully theoretically described. Also, the calculation of the temperature dependence of electric resistivity showed good agreement with the experimental data. Theoretical predictions were calculated for the temperature dependence of the magnetic entropy and resistivity changes upon magnetic field variation. Besides, the difference in the spin up and down sublattices resistivity was investigated.

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

DEFF Research Database (Denmark)

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

2016-01-01

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

Systems work for Plutonium Fuel Production Facility (PFPF) near-real-time accounting

International Nuclear Information System (INIS)

Picard, R.R.; Hafer, J.F.; Pillay, K.K.S.; Takahashi, S.; Ohtani, T.; Eguchi, K.; Seya, M.

1990-01-01

A joint effort by the Los Alamos National Laboratory and the Power Reactor and Nuclear Fuel Development Corporation of Japan examines materials accounting for the Plutonium Fuel Production Facility. A unique feature of the systems work is a sophisticated data generator. This software follows individual items throughout the process, creating detailed data files for variance propagation. The data generator deals with user-specified process operations and handles related accounting problems, such as the tracking of individual measurements through numerous blending and splitting procedure, frequent decay correction (important for large inventories), scrap recovery, and automated determination of static inventory. There is no need to rely on simplified assumptions regarding process operation and material measurement. Also, the joint study applies recent theoretical work on stratified inspection of nonhomogeneous inventories and sequential analysis of MUF -- D. 4 refs

Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

NARCIS (Netherlands)

Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

2010-01-01

This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)

PROFESSIONAL JUDGMENT AND CREATIVE ACCOUNTING UNDER IFRS IN EX-COMMUNIST COUNTRIES: CASE OF ROMANIA

Directory of Open Access Journals (Sweden)

MEGAN Ovidiu

2011-12-01

Full Text Available The accounting rules from each country evolve in time in order to respond the social, cultural and economical environment needs. After some communist countries (as Romania, Bulgaria, Poland, Hungary, Czech Republic, Slovenia, Estonia, Lithuania, s.o. joined the European Union an important number of local companies became to apply accounting regulation according with International Financial Reporting Standards (IFRS. This paper surveys the theoretical and empirical literature on the possible risks for companies management from ex-communist counties by applying (mandatory or voluntary International Financial Reporting Standards reporting regulation and professional judgment. Under the pressure of economic globalization all the ex-communist countries ware obliged to adopt International Financial Reporting Standards in the field of accounting. The main objective of this paper is to find out from the experience of different companies who already adopted IFRS which are the risks related to professional judgment application under IFRS on the financial statement users. As research methodology we integrated theoretical and empirical studies from accounting and law (especially from Romanian experience in order to contribute to the cross-fertilization of our field of interest. As final results of our paper we find that the biggest risk of applying professional judgment prescribed by IFRS in ex-communist countries is to appear different creative accounting techniques which influence in a negative way the decision-making process for the financial statements users. During worldwide financial crisis the majority of Romanian companies tried to use in the most appropriate way the professional judgment in order to arrange their financial reports and to save company's money (in relation with local government or to show higher performance (in relation with financial institutions for the fund-raising process We identified several motivations including the existence

The Problematic Aspects of Accounting the Transaction Costs and Ways to Address Them

Directory of Open Access Journals (Sweden)

Khorunzhak Nadiya M.

2017-05-01

Full Text Available The article is aimed at a theoretical generalization of the nature and causes of appearance of transaction costs, development of proposals on formation of an effective model for their management, including the proposals on the basis of improved accounting for brewery enterprises. According to the carried out analysis of the authors’ positions on accounting, including the positions related to reflection of transaction costs in the accounting records, it has been concluded about expediency to account such costs by types, although only in regard to the activities, directed toward sales of production. A goal tree graph has been built to ensure the rationality of research on elaborating the classification (grouping of transaction costs and on substantiating the composition of working accounts for their accounting. In order to ensure the continuity and timeliness of including the transaction costs into the prime cost of the production sold, it has been proposed to use planning and reporting calculations. An approach has been developed to determine the planned inclusion of transaction costs in the prime cost of the production sold (exponential average. An appropriate model for recording the transaction costs has been built. Prospect for further research will be construction of the efficient policy decisions concerning the enterprise’s activities, based on the above conception of the system of management of transaction costs together with its information base.

THE IMPORTANCE OF THE ACCOUNTING INFORMATION FOR THE DECISIONAL PROCESS

Directory of Open Access Journals (Sweden)

Chiriac Silviu

2014-07-01

Full Text Available The contemporary evolution of accounting led to the elaboration of an information system which connects all the organizational structures of a company, in which the accounting information system is the basic component of the information system. It responds to information requirements of other departments as well as to external factors. This study is meant to show the importance that we have to give to accounting information, addressing it according to the sources where found and its areas of application. The following study reviews the main articles and books that have approached the study of the „accounting information” from a decisional view. Our research is a qualitative approach, by a theoretical point of view. A review of the local and foreign literature has been made. The starting point of this work relates to the fact that that the main source for the informational sistem is accountancy, without it the system could not exist. In the first part of this study, we have reviewed the actual level of knowledge about accountancy presented by a selection of authors that have studied this subject. After presenting the authors, we have reviewed the way in which the national and international regulators have referred to the subject. The informational needs of the internal users depend on a large scale on the size of the entity; as an example, the management of a smaller company will give a high level of importance for any accounting information, while a larger company’s informational needs are more diverse and are usually grouped according to the organization chart. Based on the accounting information, you cand realise a measurement system of economic performance. To exemplify the importance that the accounting information requires, we have presented the areas of use required. At the entity’s level we have graphically presented possibilities of capitalisation of the accounting information concluding that this represents the key to the

A configural dominant account of contextual cueing : configural cues are stronger than colour cues

OpenAIRE

Kunar, Melina A.; Johnston, Rebecca; Sweetman, Hollie

2013-01-01

Previous work has shown that reaction times to find a target in displays that have been repeated are faster than those for displays that have never been seen before. This learning effect, termed “contextual cueing” (CC), has been shown using contexts such as the configuration of the distractors in the display and the background colour. However, it is not clear how these two contexts interact to facilitate search. We investigated this here by comparing the strengths of these two cues when they...

A Concept of Accounting Quality from Accounting Harmonisation Perspective

OpenAIRE

Legenzova, R

2016-01-01

The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...

How beauty works. Theoretical mechanisms and two empirical applications on students' evaluation of teaching.

Science.gov (United States)

Wolbring, Tobias; Riordan, Patrick

2016-05-01

Plenty of studies show that the physical appearance of a person affects a variety of outcomes in everyday life. However, due to an incomplete theoretical explication and empirical problems in disentangling different beauty effects, it is unclear which mechanisms are at work. To clarify how beauty works we present explanations from evolutionary theory and expectation states theory and show where both perspectives differ and where interlinkage appears promising. Using students' evaluations of teaching we find observational and experimental evidence for the different causal pathways of physical attractiveness. First, independent raters strongly agree over the physical attractiveness of a person. Second, attractive instructors receive better student ratings. Third, students attend classes of attractive instructors more frequently - even after controlling for teaching quality. Fourth, we find no evidence that attractiveness effects become stronger if rater and ratee are of the opposite sex. Finally, the beauty premium turns into a penalty if an attractive instructor falls short of students' expectations. Copyright © 2016 Elsevier Inc. All rights reserved.

Learning in Diversities of Structures of Social Practice: Accounting for How, Why and Where People Learn Science

Science.gov (United States)

Bell, P.; Tzou, C.; Bricker, L.; Baines, A. D.

2012-01-01

This paper outlines a theoretical framework intended to provide a more ecological and holistic accounting of how, why and where people learn in relation to constructs of human difference--race, class, disability designation, etc.--as learners circulate across places and associated operating value systems over multiple timescales. The framework for…

A theoretical model of rain–wind–induced in-plane galloping on overhead transmission tower-lines system

Directory of Open Access Journals (Sweden)

Chao Zhou

2015-09-01

Full Text Available Rain–wind–induced galloping phenomenon often occurs on overhead transmission tower-lines system, just as icing galloping and vortex-excited vibration; this kind of instability oscillation can cause power-line breakage or tower failure. However, the existing theoretical models of rain–wind–induced galloping are mainly based on the hypothesis of the overhead power-lines with fixed ends, which is inconsistent with the actual operation situation. Therefore, this article thus presents a preliminary theoretical study and proposes a new theoretical model taking into account the effect of tower excitations on the in-plane galloping of the overhead power-line and on the motion of the upper rain-line. The theoretical model is solved by Galerkin method and verified by the comparison with the test data obtained in the available literature involved with the overhead power-lines with fixed towers or moving towers. It turns out that the tower excitations may intensify the in-plane galloping amplitude of the overhead power-line within a certain range of frequency ratio and enable better comprehension of rain–wind–induced galloping mechanism.

States agree on stronger physical protection regime

International Nuclear Information System (INIS)

2005-01-01

Full text: Delegates from 89 countries agreed on 8 July to fundamental changes that will substantially strengthen the Convention on the Physical Protection of Nuclear Material (CPPNM). IAEA Director General Mohamed ElBaradei welcomed the agreement in saying 'This new and stronger treaty is an important step towards greater nuclear security by combating, preventing, and ultimately punishing those who would engage in nuclear theft, sabotage or even terrorism. It demonstrates that there is indeed a global commitment to remedy weaknesses in our nuclear security regime.' The amended CPPNM makes it legally binding for States Parties to protect nuclear facilities and material in peaceful domestic use, storage as well as transport. It will also provide for expanded cooperation between and among States regarding rapid measures to locate and recover stolen or smuggled nuclear material, mitigate any radiological consequences of sabotage, and prevent and combat related offences. The original CPPNM applied only to nuclear material in international transport. Conference President Dr. Alec Baer said 'All 89 delegations demonstrated real unity of purpose. They put aside some very genuine national concerns in favour of the global interest and the result is a much improved convention that is better suited to addressing the nuclear security challenges we currently face.' The new rules will come into effect once they have been ratified by two-thirds of the 112 States Parties of the Convention, expected to take several years. 'But concrete actions are already taking place around the world. For more than 3 years, the IAEA has been implementing a systematic Nuclear Security plan, including physical protection activities designed to prevent, detect and respond to malicious acts,' said Anita Nillson, Director of the IAEA's Office of Nuclear Security. The Agency's Nuclear Security Fund, set up after the events of 9/11, has delivered $19.5 million in practical assistance to 121 countries

Accounting standards

NARCIS (Netherlands)

Stellinga, B.; Mügge, D.

2014-01-01

The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

A fundamentalist perspective on accounting and implications for accounting research

Institute of Scientific and Technical Information of China (English)

Guohua; Jiang; Stephen; Penman

2013-01-01

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

The neural mediators of kindness-based meditation: a theoretical model

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Jennifer Streiffer Mascaro

2015-02-01

Full Text Available Although kindness-based contemplative practices are increasingly employed by clinicians and cognitive researchers to enhance prosocial emotions, social cognitive skills, and well-being, and as a tool to understand the basic workings of the social mind, we lack a coherent theoretical model with which to test the mechanisms by which kindness-based meditation may alter the brain and body. Here we link contemplative accounts of compassion and loving-kindness practices with research from social cognitive neuroscience and social psychology to generate predictions about how diverse practices may alter brain structure and function and related aspects of social cognition. Contingent on the nuances of the practice, kindness-based meditation may enhance the neural systems related to faster and more basic perceptual or motor simulation processes, simulation of another’s affective body state, slower and higher-level perspective-taking, modulatory processes such as emotion regulation and self/other discrimination, and combinations thereof. This theoretical model will be discussed alongside best practices for testing such a model and potential implications and applications of future work.

Theory of differential and integral scattering of laser radiation by a dielectric surface taking a defect layer into account

NARCIS (Netherlands)

Azarova, VV; Dmitriev, VG; Lokhov, YN; Malitskii, KN

The differential and integral light scattering by dielectric surfaces is studied theoretically taking a thin nearsurface defect layer into account. The expressions for the intensities of differential and total integral scattering are found by the Green function method. Conditions are found under

The Impact of Evaluation Use on Accounting Programs’ Performance: An Exploratory Study

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Sheizi Calheira de Freitas

2016-11-01

Full Text Available The Brazilian program of higher education evaluation, broadly known as the National Exam of Students’ Performance (ENADE, represents a governmental effort to gather information on undergraduate educational quality. As a product of that evaluation, reports are made available to each program evaluated. Our present research addresses the impact of ENADE evaluation report utilization on multiple higher education accounting programs’ performance in their subsequent evaluation. Based upon theoretical support from literature about evaluation use, a web-based survey was developed and provided across the country to the coordinators of accounting programs. From a response rate of 62% of the study target population and using multiple regressions, we found that there was a positive correlation between usage of the ENADE evaluation report and the performance of undergraduate accounting programs in their subsequent evaluation. Based upon the reviewed literature and, in accordance with these research results, it is possible to infer that the use of evaluation reports derived from the higher education evaluation system promoted by the Brazilian government can influence the decisions of educational institutions and promote improvement.

Can the theoretical domains framework account for the implementation of clinical quality interventions?

Science.gov (United States)

Lipworth, Wendy; Taylor, Natalie; Braithwaite, Jeffrey

2013-12-21

The health care quality improvement movement is a complex enterprise. Implementing clinical quality initiatives requires attitude and behaviour change on the part of clinicians, but this has proven to be difficult. In an attempt to solve this kind of behavioural challenge, the theoretical domains framework (TDF) has been developed. The TDF consists of 14 domains from psychological and organisational theory said to influence behaviour change. No systematic research has been conducted into the ways in which clinical quality initiatives map on to the domains of the framework. We therefore conducted a qualitative mapping experiment to determine to what extent, and in what ways, the TDF is relevant to the implementation of clinical quality interventions. We conducted a thematic synthesis of the qualitative literature exploring clinicians' perceptions of various clinical quality interventions. We analysed and synthesised 50 studies in total, in five domains of clinical quality interventions: clinical quality interventions in general, structural interventions, audit-type interventions, interventions aimed at making practice more evidence-based, and risk management interventions. Data were analysed thematically, followed by synthesis of these themes into categories and concepts, which were then mapped to the domains of the TDF. Our results suggest that the TDF is highly relevant to the implementation of clinical quality interventions. It can be used to map most, if not all, of the attitudinal and behavioural barriers and facilitators of uptake of clinical quality interventions. Each of these 14 domains appeared to be relevant to many different types of clinical quality interventions. One possible additional domain might relate to perceived trustworthiness of those instituting clinical quality interventions. The TDF can be usefully applied to a wide range of clinical quality interventions. Because all 14 of the domains emerged as relevant, and we did not identify any

New Horizons For Accounting: Social Accounting

OpenAIRE

Ertuna, Özer

2012-01-01

Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

Stronger relationship of serum apolipoprotein A-1 and B with diabetic retinopathy than traditional lipids

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B S Ankit

2017-01-01

Full Text Available Aim: Diabetic retinopathy (DR is the most common preventable cause of blindness where early detection and treatment can be sight-saving. Search for biomarkers of the disease has been relentless. We aimed to determine whether lipoproteins apolipoproteins A1 and B1 (Apo-A1 and Apo-B1 have stronger associations with DR in contrast to conventionally measured low-density lipoprotein (LDL and high-density lipoprotein cholesterol levels. Materials and Methods: We performed a cross-sectional study and studied 117 patients. Serum lipid profile was assessed by autoanalyzer. Serum Apo-A1 and Apo-B were measured using immunoturbidimetric kit on an autoanalyzer. Apo-B/A1 ratio was calculated. Retinopathy was graded from the digital retinal photographs, taken with nonmydriatic auto fundus camera and classified according to International Clinical DR Disease Severity Scale. Results: Mean Apo-A1 for mild, moderate, severe retinopathy, and proliferative DR (PDR shows a significant negative correlation (P = 0.001 with severity of retinopathy. Mean Apo-B for mild, moderate, severe, PDR displayed a significant positive correlation with severity of retinopathy (P = 0.001. Mean Apo-B/A1 for mild, moderate, severe, PDR showed highly significant positive correlation with severity of retinopathy (P < 0.001. In contrast, mean LDL for mild, moderate, severe, PDR showed insignificant association with severity of DR (P = 0.081. Conclusion: Apo-A1 and Apo-B have a stronger association with the development of DR than traditional lipids and can thus facilitate early detection and treatment of the disease.

18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

Stronger Association Between Valence- and Arousal Ratings of Affective Pictures with Older Age: Evidence for Variation Across Emotion Categories

DEFF Research Database (Denmark)

Mikkelsen, Mai Bjørnskov; Mehlsen, Mimi Yung; Lyby, Marlene Skovgaard

A sample of older and younger adults rated affective pictures according to valence, arousal and emotion category (happiness, sadness and disgust). Results indicate that older age is associated with a stronger linear association between ratings of arousal and valence. Further, the strength...... of the association vary according to emotion category....

Shards of sorrow: Older men's accounts of their depression experience

Science.gov (United States)

Barker, Judith C.; Hinton, Ladson

2015-01-01

The experience of depression is diverse based on social locations and context. A sociological perspective building on masculinity, illness work, and the self provides a useful theoretical framework to understand how older men negotiate emotional suffering. This article examines older men's accounts of their depression experience from a social constructionist approach. This analysis is based on data from 77 in-depth interviews with depressed older men who participated in a larger mixed-method study, the Men's Health and Aging Study (MeHAS). We show how older men construct depression accounts in which they integrate biological and social factors associated with feeling a loss of control. This is experienced as a shamed masculine self given their inability to perform manhood acts, which leads them to severe social bonds. Men's accounts also shed light on how they resist the shaming of the masculine self by deploying two primary strategies: acting overtly masculine through aggressive behavior and by retracting from social interactions that may lead to feelings of shame. These strategies appear futile and they are only partially able to embrace alternative masculine values in line with roles as grandparents and older, wiser men. Depression in older men is characterized by an ongoing negotiation of limited statuses and roles given dominant conceptions of masculinity. PMID:25461856

The Janus fluid a theoretical perspective

CERN Document Server

Fantoni, Riccardo

2013-01-01

The state-of-the-art in the theoretical statistical physics treatment of the Janus fluid is reported with a bridge between new research results published in journal articles and a contextual literature review. Recent Monte Carlo simulations on the Kern and Frenkel model of the Janus fluid have revealed that in the vapor phase, below the critical point, there is the formation of preferred inert clusters made up of a well-defined number of particles: the micelles and the vesicles. This is responsible for a re-entrant gas branch of the gas-liquid binodal. Detailed account of this findings are given in the first chapter where the Janus fluid is introduced as a product of new sophisticated synthesis laboratory techniques. In the second chapter a cluster theory is developed to approximate the exact clustering properties stemming from the simulations. It is shown that the theory is able to reproduce semi-quantitatively the micellization phenomenon.

Corporate social responsibility audit: Theoretical aspects

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Artem Koldovskyi

2015-08-01

Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.

Selection is stronger in early-versus-late stages of divergence in a Neotropical livebearing fish.

Science.gov (United States)

Ingley, Spencer J; Johnson, Jerald B

2016-03-01

How selection acts to drive trait evolution at different stages of divergence is of fundamental importance in our understanding of the origins of biodiversity. Yet, most studies have focused on a single point along an evolutionary trajectory. Here, we provide a case study evaluating the strength of divergent selection acting on life-history traits at early-versus-late stages of divergence in Brachyrhaphis fishes. We find that the difference in selection is stronger in the early-diverged population than the late-diverged population, and that trait differences acquired early are maintained over time. © 2016 The Author(s).

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

Science.gov (United States)

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

Science.gov (United States)

Machera, Robert P.; Machera, Precious C.

2017-01-01

There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

Experimental and theoretical studies of near-ground acoustic radiation propagation in the atmosphere

Science.gov (United States)

Belov, Vladimir V.; Burkatovskaya, Yuliya B.; Krasnenko, Nikolai P.; Rakov, Aleksandr S.; Rakov, Denis S.; Shamanaeva, Liudmila G.

2017-11-01

Results of experimental and theoretical studies of the process of near-ground propagation of monochromatic acoustic radiation on atmospheric paths from a source to a receiver taking into account the contribution of multiple scattering on fluctuations of atmospheric temperature and wind velocity, refraction of sound on the wind velocity and temperature gradients, and its reflection by the underlying surface for different models of the atmosphere depending the sound frequency, coefficient of reflection from the underlying surface, propagation distance, and source and receiver altitudes are presented. Calculations were performed by the Monte Carlo method using the local estimation algorithm by the computer program developed by the authors. Results of experimental investigations under controllable conditions are compared with theoretical estimates and results of analytical calculations for the Delany-Bazley impedance model. Satisfactory agreement of the data obtained confirms the correctness of the suggested computer program.

THE FAIR VALUE – REPRESENTATION OF THE MARKET VALUE IN ACCOUNTING. TRENDS AND PERSPECTIVES IN ROMANIAN ACCOUNTING PRACTICE

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Marinela-Daniela Manea

2011-06-01

Full Text Available The market value, as a method of measuring the right value, also provides the highest objectivity due to the fact that it is based on information exterior to the entity, impossible to influence in anyway. For the fair value of a product to be equivalent to the market value, a prerequisite needs to be followed: the market must be perfect, namely organized and active. In this case, the evaluation’s type is mark et to market. In certain fields, the active’s market existence is clearly difficult (for instance for the derived products or specialized, unique assets etc. In such situations – imperfect market – we will valorize that specific good by calculating its fair value by using an evaluation technique, an alternative technique in the absence of a price set by the market. There are two possible approaches: the first one belongs to the analogy method; the second approach belongs to valuing an asset using the modeling technique also known as market to model. The method of determining the value of an asset by analogy or similarity is theoretically valid, but in practice this is difficult, since the notion of similar characteristics is often difficult to establish and prove. This article proposes a valuation of the market value concept based on Romanian realities - legal, accounting practices in that area,and taking into account the existing fiscal limitations.

Solving Accounting Problems: Differences between Accounting Experts and Novices.

Science.gov (United States)

Marshall, P. Douglas

2002-01-01

Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

Fair value: actuarial accounting for the markets... or for the accountants?

OpenAIRE

Jerman, Lambert

2013-01-01

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...

The Development of Symbolic and Non-Symbolic Number Line Estimations: Three Developmental Accounts Contrasted Within Cross-Sectional and Longitudinal Data

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Delphine Sasanguie

2016-12-01

Full Text Available Three theoretical accounts have been put forward for the development of children’s response patterns on number line estimation tasks: the log-to-linear representational shift, the two-linear-to-linear transformation and the proportion judgment account. These three accounts have not been contrasted, however, within one study, using one single criterion to determine which model provides the best fit. The present study contrasted these three accounts by examining first, second and sixth graders with a symbolic and non-symbolic number line estimation task (Experiment 1. In addition, first and second graders were tested again one year later (Experiment 2. In case of symbolic estimations, the proportion judgment account described the data best. Most young children’s non-symbolic estimation patterns were best described by a logarithmic model (within the log-to-lin account, whereas those of most older children were best described by the simple power model (within the proportion judgment account.

Accounting for Investement Property Under Romanian Accounting System

OpenAIRE

Sava Raluca

2015-01-01

Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

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...

Strong scintillations during atmospheric occultations Theoretical intensity spectra. [radio scattering during spacecraft occultations by planetary atmospheres

Science.gov (United States)

Hinson, D. P.

1986-01-01

Each of the two Voyager spacecraft launched in 1977 has completed a reconnaissance of the Jovian and Saturnian systems. In connection with occultation experiments, strong scintillations were observed. Further theoretical work is required before these scintillations can be interpreted. The present study is, therefore, concerned with the derivation of a theory for strong scattering during atmospheric occultation experiments, taking into account as fundamental quantity of interest the spatial spectrum (or spectral density) of intensity fluctuations. Attention is given to a theory for intensity spectra, and numerical calculations. The new formula derived for Phi-i accounts for strong scattering of electromagnetic waves during atmospheric occultations.

Physical and Theoretical Models of Heat Pollution Applied to Cramped Conditions Welding Taking into Account the Different Types of Heat

Science.gov (United States)

Bulygin, Y. I.; Koronchik, D. A.; Legkonogikh, A. N.; Zharkova, M. G.; Azimova, N. N.

2017-05-01

The standard k-epsilon turbulence model, adapted for welding workshops, equipped with fixed workstations with sources of pollution took into account only the convective component of heat transfer, which is quite reasonable for large-volume rooms (with low density distribution of sources of pollution) especially the results of model calculations taking into account only the convective component correlated well with experimental data. For the purposes of this study, when we are dealing with a small confined space where necessary to take account of the body heated to a high temperature (for welding), located next to each other as additional sources of heat, it can no longer be neglected radiative heat exchange. In the task - to experimentally investigate the various types of heat transfer in a limited closed space for welding and behavior of a mathematical model, describing the contribution of the various components of the heat exchange, including radiation, influencing the formation of fields of concentration, temperature, air movement and thermal stress in the test environment. Conducted field experiments to model cubic body, allowing you to configure and debug the model of heat and mass transfer processes with the help of the developed approaches, comparing the measurement results of air flow velocity and temperature with the calculated data showed qualitative and quantitative agreement between process parameters, that is an indicator of the adequacy of heat and mass transfer model.

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

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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.

THE SEPARATION BETWEEN ACCOUNTING PROFESSION AND TAX PROFESSION IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT IN ROMANIA

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MIHAELA-NICOLETA BĂCANU

2016-06-01

Full Text Available The relation between accounting and taxation is a complex issue. The development of this relation is still in progress in Romania. The purpose of this paper is to analyze the evolution of the accounting and tax profession in Romania for the last twenty-five years and to establish the moment of the separation between the two professions and the impact of this separation on the application of the accounting and taxation treatments, in the context of the sustainable development. This evolution is important to the three dimensions of sustainable development. In this paper it will be taken into consideration a theoretical and qualitative research using as methodology the analysis of the social documents: the regulations regarding the profession of chartered accountant and the profession of tax advisory. The starting point in this research is the fall of the communism when Romania is in research of a new identity. There can be identified three major stages of evolution: between 1990-2000 when the accountant was really important for accounting and fiscal issues, between 2001-2006 when the accountant professionals and tax professionals had different activities and after 2007 when there appeared the Chamber of Tax Consultants and the two professions have been separated through two professional bodies.

A self-organizing learning account of number-form synaesthesia.

Science.gov (United States)

Makioka, Shogo

2009-09-01

Some people automatically and involuntarily "see" mental images of numbers in spatial arrays when they think of numbers. This phenomenon, called number forms, shares three key characteristics with the other types of synaesthesia, within-individual consistency, between-individual variety, and mixture of regularity and randomness. A theoretical framework called SOLA (self-organizing learning account of number forms) is proposed, which explains the generation process of number forms and the origin of those three characteristics. The simulations replicated the qualitative properties of the shapes of number forms, the property that numbers are aligned in order of size, that discontinuity usually occurs at the point of carry, and that continuous lines tend to have many bends.

Accounting outsourcing

OpenAIRE

Linhartová, Lucie

2012-01-01

This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

Changes In Company’s Management Accounting Systems: Case Study on ActivityBased Costing Implementation and Operation in Medium-Sized Production Company

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Tomasz WNUK-PEL

2010-11-01

Full Text Available This paper aims to explore factors, which influence the process of activity-based costing (ABC implementation, as well as analyze and explain the changes in the area of methodology and organization of a company, after activity-based costing implementation. The research findings are of both theoretical and practical importance. From the practical point of view, companies considering implementation of ABC should be aware of the positive and negative factors conditioning the process of implementation; in addition, they should be familiar with methodological and organizational changes, which might stem from the ABC implementation. From the theoretical point of view, this research might be helpful in determining a more general tendency: although modifications in cost accounting systems and implementation of modern methods of management accounting in Polish companies come later than in more developed economies, the tendency heads in the same direction.

Accounting Research as a didactic tool for a accounting teaching

Directory of Open Access Journals (Sweden)

Valeria Gisela Perez

2016-06-01

Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education. 

Microwave-signal generation in a planar Gunn diode with radiation exposure taken into account

Energy Technology Data Exchange (ETDEWEB)

Obolenskaya, E. S., E-mail: bess009@mail.ru, E-mail: obolensk@rf.unn.ru; Tarasova, E. A.; Churin, A. Yu.; Obolensky, S. V. [Lobachevsky State University of Nizhny Novgorod (NNSU) (Russian Federation); Kozlov, V. A. [Russian Academy of Sciences, Institute for Physics of Microstructures (Russian Federation)

2016-12-15

Microwave-signal generation in planar Gunn diodes with a two-dimensional electron gas, in which we previously studied steady-state electron transport, is theoretically studied. The applicability of a control electrode similar to a field-effect transistor gate to control the parameters of the output diode microwave signal is considered. The results of physical-topological modeling of semiconductor structures with different diode active-region structures, i.e., without a quantum well, with one and two quantum wells separated by a potential barrier, are compared. The calculated results are compared with our previous experimental data on recording Gunn generation in a Schottky-gate field-effect transistor. It is theoretically and experimentally shown that the power of the signal generated by the planar Gunn diode with a quantum well and a control electrode is sufficient to implement monolithic integrated circuits of different functionalities. It is theoretically and experimentally shown that the use of a control electrode on account of the introduction of corrective feedback allows a significant increase in the radiation resistance of a microwave generator with Schottky-gate field-effect transistors.

Microwave-signal generation in a planar Gunn diode with radiation exposure taken into account

International Nuclear Information System (INIS)

Obolenskaya, E. S.; Tarasova, E. A.; Churin, A. Yu.; Obolensky, S. V.; Kozlov, V. A.

2016-01-01

Microwave-signal generation in planar Gunn diodes with a two-dimensional electron gas, in which we previously studied steady-state electron transport, is theoretically studied. The applicability of a control electrode similar to a field-effect transistor gate to control the parameters of the output diode microwave signal is considered. The results of physical-topological modeling of semiconductor structures with different diode active-region structures, i.e., without a quantum well, with one and two quantum wells separated by a potential barrier, are compared. The calculated results are compared with our previous experimental data on recording Gunn generation in a Schottky-gate field-effect transistor. It is theoretically and experimentally shown that the power of the signal generated by the planar Gunn diode with a quantum well and a control electrode is sufficient to implement monolithic integrated circuits of different functionalities. It is theoretically and experimentally shown that the use of a control electrode on account of the introduction of corrective feedback allows a significant increase in the radiation resistance of a microwave generator with Schottky-gate field-effect transistors.

Towards A Theoretical Biology: Reminiscences

Indian Academy of Sciences (India)

engaged in since the start of my career at the University of Chicago. Theoretical biology was ... research on theoretical problems in biology. Waddington, an ... aimed at stimulating the development of such a theoretical biology. The role the ...

Preparation of the accounting entity for verification of the final accounts

OpenAIRE

Kučerová, Monika

2009-01-01

Bachelor's thesis deals with preparation of the accounting entity for verification of the final accounts. The work includes the definition of the accounting entity, also includes information about preparation of final accounts and deals with report of auditor.

Regular exercisers have stronger pelvic floor muscles than nonregular exercisers at midpregnancy.

Science.gov (United States)

Bø, Kari; Ellstrøm Engh, Marie; Hilde, Gunvor

2018-04-01

Today all healthy pregnant women are encouraged to be physically active throughout pregnancy, with recommendations to participate in at least 30 minutes of aerobic activity on most days of the week in addition to performing strength training of the major muscle groups 2-3 days per week and also pelvic floor muscle training. There is, however, an ongoing debate whether general physical activity enhances or declines pelvic floor muscle function. The objectives of the study were to compare vaginal resting pressure, pelvic floor muscle strength, and endurance in regular exercisers (exercise ≥30 minutes 3 or more times per week) and nonexercisers at midpregnancy. Furthermore, another objective was to assess whether regular general exercise or pelvic floor muscle strength was associated with urinary incontinence. This was a cross-sectional study at mean gestational week 20.9 (±1.4) including 218 nulliparous pregnant women, with a mean age of 28.6 years (range, 19-40 years) and prepregnancy body mass index of 23.9 kg/m 2 (SD, 4.0). Vaginal resting pressure, pelvic floor muscle strength, and pelvic floor muscle endurance were measured by a high-precision pressure transducer connected to a vaginal balloon. The International Consultation on Incontinence Questionnaire Urinary Incontinence Short Form was used to assess urinary incontinence. Differences between groups were analyzed using an independent-sample Student t test. Linear regression analysis was conducted to adjust for prepregnancy body mass index, age, smoking during pregnancy, and regular pelvic floor muscle training during pregnancy. The significance value was set to P ≤ .05. Regular exercisers had statistically significant stronger (mean 6.4 cm H 2 O [95% confidence interval, 1.7-11.2]) and more enduring (mean 39.9 cm H 2 Osec [95% confidence interval, 42.2-75.7]) pelvic floor muscles. Only pelvic floor muscle strength remained statistically significant, when adjusting for possible confounders. Pelvic floor

International competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections

Directory of Open Access Journals (Sweden)

Ricardo Lopes Cardoso

2010-01-01

Full Text Available The main purpose of this study is to understand what the competences of the Management accountant are, compare to international studies and assess the existence of competences to be prioritized. This questioning has as motivation the placements of Hardern (1995, Morgan (1997, IMA (1996 e 1999 and IFAC (2003. The theoretical basis about competences is related to McClelland study (1973, 1998, Boyatzis (1982 and Spencer and Spencer (1993. This research is based on the study of 18 competences about knowledge, skills and attitudes obtained in accountant literature and that have been submitted to 200 Management accountants. Data collection instrument presented a 0.884 Cronbach Alpha. From a factorial analysis and after Kruskal-Wallis test 12 competences were obtained as the most relevant segregated in 3 factors, in comparison to international studies of nine common competences 4 were not considered relevant in statistical tests and only one must be prioritized. Results demonstrate differences between competences required from Brazilian Management accountants and from other countries, being that their reasons is an open-ended question up to the moment.

Accounting Research Methodology Textbook Development to Provide College Students in Accounting Subject

OpenAIRE

Muchson, Mochamad

2015-01-01

Due to the lackness of a research accounting methodology book (accounting research methodology) causing difficulties for college students to understand the steps of research in accounting, so that's the textbook is needed to completing Accounting Research Methodology book that has been exist and aimed to guide students for proposal composing or accounting research report so that it is easier to study by students.This textbook contains of accounting research methodology definition, accounting ...

Theoretical Physics Division

International Nuclear Information System (INIS)

This report is a survey of the studies done in the Theoretical Physics Division of the Nuclear Physics Institute; the subjects studied in theoretical nuclear physics were the few-nucleon problem, nuclear structure, nuclear reactions, weak interactions, intermediate energy and high energy physics. In this last field, the subjects studied were field theory, group theory, symmetry and strong interactions [fr

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.

THEORETICAL PROPOSAL FOR EXPANSION OF ROE WITH NEW SUB-RATIOS

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Danilo Dorović

2017-09-01

Full Text Available ROE is the ratio of profitability which can be separated into three ratios in Du Pont model. The question is - can it be even more comprehensive with more than three Du Pont ratios; that is can it also include liquidity, market share, break-even point, plan vs. actual, structure of assets and liabilities, structure of fixed costs, etc.? If these can be included in calculation, the financial, management accounting and strategic analysis could be more integrated into one more rounded system. Financial ratio analysis would also integrate into one ratio the usually different areas of analysis, like structure of assets, structure of liabili-ties, liquidity, turnover, financial leverage, etc. Strategic management and management accounting ratios, developed in the literature and used in business practice, are represented. The article in front of you presents a theoretical proposal through deduction method of how mentioned measures can potentially be included in ROE, resulting in potential benefits in planning and controlling. Integrated different areas of financial ratio analysis, manage- ment accounting and strategic analysis each represented with its ratios in profitability measure ratio, provides potentially better view of conditions, profit multiplicators and risk the profitability is achieved by. Integration inside profitability measure gives a special qual-itative advantage, having in mind that achieved profit is the main goal for owners of the company`s equity.

FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

Directory of Open Access Journals (Sweden)

NICOLETA RADNEANTU

2010-01-01

Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.

ACCOUNTING TREATMENTS ON FORESTRY SPECIAL FUNDS AND SPECIFIC PROBLEMS IN ROMANIA

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Hada Teodor

2013-07-01

Full Text Available This study, theoretically and practically, presents the accounting system for forestry special purpose funds in Romania. In addition, the main problems Romanian forestry faces nowadays are highlighted in the content, given the legislative changes expected in the near future. Accounting treatments specific to Romanian forestry regarding special funds, namely the conservation and regeneration fund, the accessibility fund, the environmental fund and the improvement fund are governed in the current law, mainly by the Forestry Code in Romania - Law 46/2008 supplemented by other specialized works used within the National Forest Directorate in Romania. Among the specific forestry regulations, special purpose funds are an area of interest in the current economic crisis being presented under several aspects: establishing the Fund, its utility and calculation method, its recording into accounting, or its specific tax implications. The main objective of this paper is to provide both a framework for analysis and presentation of the problems faced by forestry activity in Romania, and the accounting treatments specific to forestry activities, by illustrating the main entries made through financial and accounting documents. Given that we fully realize the environment’s importance in our lives, we understand the very close relationship between the forestry business’ enactment, its financing and its supervision. Special funds are the basis for financing forestry projects. Their study covers a gap in the specialized literature, providing specialists, practitioners and other stakeholders a framework. In the current economic and political context, the forestry problems, environmental issues in general are perceived to be more stringent. The solutions identified as a firm response to the existing problems are therefore of major importance, of which, in this study, we have identified and proposed several solutions. Practical examples have as grounds real data

Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

OpenAIRE

Raymond M. Landry Jr.

2011-01-01

Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

OBJECTIVES AND FUNCTIONS OF FINANCIAL STATEMENTS UNDER ACCOUNTING INFORMATION SYSTEM AT TRADE ENTITIES

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CARAIMAN ADRIAN-COSMIN

2015-12-01

Full Text Available As Radu said (2009, pag. 91 [6] logical approach developed by accounting, presentation of an exact image of the heritage, the financial situation and financial results, based on a rational thought, a gradual knowledge domain investigated, concepts, tools and processes that allow a better understanding of the essence of economic phenomena and processes. Theoretical framework brings together a number of concepts that are considered fundamental to regulatory or accounting systems applied at the level of the entity to have clearly specified the coordinates of the base and are able to achieve cohesion between the objective of financial statements as true and fair view, financial information and policy characteristics and estimation techniques as a form of expression towards the recognition and presentation of economic reality. The author considers, in the context of the defined system applied within the accounting entities in general, that principles, presents not only a crucial premise, as well as needed necessity in order to show an exact image of the performance and financial position of the entity.

Tritium accountancy

International Nuclear Information System (INIS)

Avenhaus, R.; Spannagel, G.

1995-01-01

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

Salience and attention in surprisal-based accounts of language processing

Directory of Open Access Journals (Sweden)

Alessandra eZarcone

2016-06-01

Full Text Available The notion of salience has been singled out as the explanatory factor for a diverse range oflinguistic phenomena. In particular, perceptual salience (e.g. visual salience of objects in the world,acoustic prominence of linguistic sounds and semantic-pragmatic salience (e.g. prominence ofrecently mentioned or topical referents have been shown to influence language comprehensionand production. A different line of research has sought to account for behavioral correlates ofcognitive load during comprehension as well as for certain patterns in language usage usinginformation-theoretic notions, such as surprisal. Surprisal and salience both affect languageprocessing at different levels, but the relationship between the two has not been adequatelyelucidated, and the question of whether salience can be reduced to surprisal / predictability isstill open. Our review identifies two main challenges in addressing this question: terminologicalinconsistency and lack of integration between high and low levels of representations in salience-based accounts and surprisal-based accounts. We capitalise upon work in visual cognition inorder to orient ourselves in surveying the different facets of the notion of salience in linguisticsand their relation with models of surprisal. We find that work on salience highlights aspects oflinguistic communication that models of surprisal tend to overlook, namely the role of attentionand relevance to current goals, and we argue that the Predictive Coding framework provides aunified view which can account for the role played by attention and predictability at different levelsof processing and which can clarify the interplay between low and high levels of processes andbetween predictability-driven expectation and attention-driven focus.

The value chain of a commune as an attempt to integrate various theoretical concepts

OpenAIRE

Dziemianowicz Wojciech

2016-01-01

This article deals with the topic of the local development factors within the value chain of the commune (gmina). The concept of the value chain examines development factors in three groups: the leader, the internal environment and the external environment; it also takes into account the time factor. This article also presents the usefulness of three theoretical and conceptual approaches in reference to the idea of the value chain: the theory of development path dependency, the network theory...

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2016-03-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.Keywords: accounting information system, accounting career, students.

Removal of proprioception by BCI raises a stronger body ownership illusion in control of a humanlike robot.

Science.gov (United States)

Alimardani, Maryam; Nishio, Shuichi; Ishiguro, Hiroshi

2016-09-22

Body ownership illusions provide evidence that our sense of self is not coherent and can be extended to non-body objects. Studying about these illusions gives us practical tools to understand the brain mechanisms that underlie body recognition and the experience of self. We previously introduced an illusion of body ownership transfer (BOT) for operators of a very humanlike robot. This sensation of owning the robot's body was confirmed when operators controlled the robot either by performing the desired motion with their body (motion-control) or by employing a brain-computer interface (BCI) that translated motor imagery commands to robot movement (BCI-control). The interesting observation during BCI-control was that the illusion could be induced even with a noticeable delay in the BCI system. Temporal discrepancy has always shown critical weakening effects on body ownership illusions. However the delay-robustness of BOT during BCI-control raised a question about the interaction between the proprioceptive inputs and delayed visual feedback in agency-driven illusions. In this work, we compared the intensity of BOT illusion for operators in two conditions; motion-control and BCI-control. Our results revealed a significantly stronger BOT illusion for the case of BCI-control. This finding highlights BCI's potential in inducing stronger agency-driven illusions by building a direct communication between the brain and controlled body, and therefore removing awareness from the subject's own body.

Reduce Fraud Risk in Your District with Stronger Internal Controls

Science.gov (United States)

Okrzesik, Daryl J.; Nuehring, Bert G.

2011-01-01

Internal accounts offer schools a faster, more convenient way to handle the income and expenses that result from student fees, school clubs and organizations, field trips, fund-raising, and similar activities. But this convenience also incurs the added risk of fraud. Fortunately, there are proven ways to strengthen internal controls and reduce…

Asymmetry of the e+e- pair photoproduction in crystals with account of lepton spin

International Nuclear Information System (INIS)

Nadzhafov, I.M.; Mirantsev, L.V.

1980-01-01

Asymmetry eta of the e + e - pair photoproduction in single crystals is theoretically investigated with account of the lepton longitudinal polarization. The calculations are based on the expression for the effective differential cross section d σ of the e + e - pair photoproduction on a screened nucleus in the Born approximation with account of linear polarization of γ-quanta and longitudinal polarization of e + and e - . The resulting formulae make it possible to study the energy, angular (azimuthal) and spin dependences of d σ, as well as eta at the fixed angle PSIsub(+) between a positron emission plane dn a crystal plane. Using the formulae the energy and azimuthal dependences of eta have been calculated for a diamond crystal with and without account of the spin correlation. It is shown, that eta is strongly dependent of PSIsub(+) especially with account of the spin correlation. In the case when only thse pairs are registrated, the particles of which possess antiparallel spins (Ssub(+)Ssub(-)=-1), eta=0.35 at PSIsub(+)=90 deg (Esub(+)=Esub(-)=2.5 GeV), and era=0.06 at PSIsub(+)=0 deg, eta for single crystals being 3 times the value for an amorphous target

Accounting Faculty Internships

Directory of Open Access Journals (Sweden)

Jill Christopher

2013-06-01

Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

48 CFR 9904.406 - Cost accounting standard-cost accounting period.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

Science.gov (United States)

Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

Two Concepts of Accountability: Accountability as a Virtue and as a Mechanisme

NARCIS (Netherlands)

Bovens, M.A.P.|info:eu-repo/dai/nl/074257021

2010-01-01

This paper distinguishes between two main concepts of accountability: accountability as a virtue and accountability as a mechanism. In the former case, accountability is used primarily as a normative concept, as a set of standards for the evaluation of the behaviour of public actors. Accountability

Faustmann and the Climate

Energy Technology Data Exchange (ETDEWEB)

Hoel, Michael; Holtsmark, Bjart; Holtsmark, Katinka

2012-07-01

This paper presents an adjusted Faustmann Rule for optimal harvest of a forest in the presence of a social cost of carbon emissions. A contribution of the paper is to do this within theoretical and numerical frameworks that take account of the dynamics and interactions of the forest's multiple carbon pools within an infinite time horizon model. With our less restrictive assumptions we find that a social cost of carbon has a significantly stronger effect on the optimal harvest age than found in earlier studies. Considered is also how increased use of harvest residues for energy purposes and storage of carbon in building materials and furniture should influence the length of the rotation period. The theoretical results are quantified within a numerical framework. (Author)

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.

Theoretical analysis and experimental evaluation of small cyclone separator to remove fine particulate matter

Energy Technology Data Exchange (ETDEWEB)

Ko, Han Gyul; Kim, Hong Seok [Seoul Nat' l Univ., Seoul (Korea, Republic of)

2013-01-15

A cyclone separator has been widely used in various industrial processes for removing fine particulate matter because it is easy to fabricate, cost effective, and adaptable to extremely harsh conditions. However, owing to the complex flow field in cyclones, a complete understanding of the detailed mechanisms of particulate removal has not yet been gained. In this study, a theoretical analysis was performed for calculating the collection efficiency and cut off size in cyclones by taking into account the effects of geometrical and flow parameters. The collection efficiency and cut off size values predicted by the theoretical model showed good agreement with experimental measurements for particles with a diameter of 0.5-30{mu}m. It was also revealed that the surface friction, along with the flow and geometrical parameters, has a significant effect on the cyclone performance.

Financial assistance: the order reflected in accounting and tax accounting

Directory of Open Access Journals (Sweden)

I.М. Vygivska

2016-07-01

Full Text Available The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure completeness of operations related to the involvement of financial assistance is only possible through the use of scientifically based methods of accounting and scientific researches in the field of accounting should be directed at ensuring stable financial condition of the enterprise, improving management decision-making to attract and use financial aid and prevent violations of the payment discipline. Based analysis approach to mapping returnable financial assistance has shown that the accounting staff has no single method for such transactions. In order to eliminate this disadvantage we offer to display repayable financial assistance as a part of the loan capital through the use of 609 "Swivel financial assistance" account to the opening of the analytical account of 609.1 "Swivel financial assistance in the national currency", and 609.2 "Swivel financial assistance in foreign currency" and the account of 505 "Long-term financial assistance in the national currency" and 506 "Long-term financial assistance in foreign currency".

Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

Science.gov (United States)

Buckhaults, Jessica; Fisher, Diane

2011-01-01

In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

AccountAbility 1000: a new social standard for building sustainability

NARCIS (Netherlands)

Beckett, R.; Jonker, J.

2002-01-01

The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are

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...

Equivalent uniform dose concept evaluated by theoretical dose volume histograms for thoracic irradiation.

Science.gov (United States)

Dumas, J L; Lorchel, F; Perrot, Y; Aletti, P; Noel, A; Wolf, D; Courvoisier, P; Bosset, J F

2007-03-01

The goal of our study was to quantify the limits of the EUD models for use in score functions in inverse planning software, and for clinical application. We focused on oesophagus cancer irradiation. Our evaluation was based on theoretical dose volume histograms (DVH), and we analyzed them using volumetric and linear quadratic EUD models, average and maximum dose concepts, the linear quadratic model and the differential area between each DVH. We evaluated our models using theoretical and more complex DVHs for the above regions of interest. We studied three types of DVH for the target volume: the first followed the ICRU dose homogeneity recommendations; the second was built out of the first requirements and the same average dose was built in for all cases; the third was truncated by a small dose hole. We also built theoretical DVHs for the organs at risk, in order to evaluate the limits of, and the ways to use both EUD(1) and EUD/LQ models, comparing them to the traditional ways of scoring a treatment plan. For each volume of interest we built theoretical treatment plans with differences in the fractionation. We concluded that both volumetric and linear quadratic EUDs should be used. Volumetric EUD(1) takes into account neither hot-cold spot compensation nor the differences in fractionation, but it is more sensitive to the increase of the irradiated volume. With linear quadratic EUD/LQ, a volumetric analysis of fractionation variation effort can be performed.

IFRIC 12, ICPC 01 and Regulatory Accounting: Influences on Formation of Tariffs in the Electricity Sector

Directory of Open Access Journals (Sweden)

Natan Szuster

2012-12-01

Full Text Available The objective of this study was to investigate to what extent the IFRIC12 and ICPC01 accounting characteristics can influence in the formation of tariffs in the electricity sector in Brazil. The choice of this sector is justified by its economic relevance, its importance for the development of the country and mainly because it uses specific regulatory accounting rules. With a purely qualitative approach - justified by the incipient stage of the current research in this area – we conducted a theoretical study, focusing on qualitative information, through research of the literature and documents. The results show that the pricing model may change under the IFRIC 12 and ICPC 01 standards, which makes the effective application of these accounting standards in the environment regulated by the National Electric Energy Agency (ANEEL a difficult and complex task. The study also indicates that the main difference between the regulatory accounting system promoted by ANEEL and the international standards is the impossibility of recognizing regulatory assets and liabilities under the latter system. Therefore, the Brazilian electricity sector is one of those that may have its financial statements most affected by the convergence of Brazilian accounting standards to international standards.

Accounting for Quality

DEFF Research Database (Denmark)

Pflueger, Dane

2015-01-01

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

Accountability and non-proliferation nuclear regime: a review of the mutual surveillance Brazilian-Argentine model for nuclear safeguards; Accountability e regime de nao proliferacao nuclear: uma avaliacao do modelo de vigilancia mutua brasileiro-argentina de salvaguardas nucleares

Energy Technology Data Exchange (ETDEWEB)

Xavier, Roberto Salles

2014-08-01

The regimes of accountability, the organizations of global governance and institutional arrangements of global governance of nuclear non-proliferation and of Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards are the subject of research. The starting point is the importance of the institutional model of global governance for the effective control of non-proliferation of nuclear weapons. In this context, the research investigates how to structure the current arrangements of the international nuclear non-proliferation and what is the performance of model Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards in relation to accountability regimes of global governance. For that, was searched the current literature of three theoretical dimensions: accountability, global governance and global governance organizations. In relation to the research method was used the case study and the treatment technique of data the analysis of content. The results allowed: to establish an evaluation model based on accountability mechanisms; to assess how behaves the model Mutual Vigilance Brazilian-Argentine Nuclear Safeguards front of the proposed accountability regime; and to measure the degree to which regional arrangements that work with systems of global governance can strengthen these international systems. (author)

The Agency's accounts for 1968

International Nuclear Information System (INIS)

1969-08-01

, services and in kind as at 31 December 1968 H. Combined assets and liabilities as at 31 December 1968; Income, obligations and surplus for the year 1968: IAEA Administrative Fund, Working Capital Fund, General Fund, Trust Funds and Special Accounts. Part V- Budgetary Performance: A. 1968 Regular Budget 1. The General Conference 2. The Board of Governors 3. Panels and committees 4. Special missions 5. Seminars, symposia and conferences 6. Distribution of information 7. Scientific and technical services and laboratory charges 8. Salaries and wages 9. Common staff costs 10. Duty travel of staff 11. Representation and hospitality 12. Common services, equipment and supplies 13. Contingent extraordinary expenditures B. 1968 Operational Budget 1. The Laboratory 2. The Monaco laboratory 3. International Centre for Theoretical Physics 4. Operating Fund II NOTE

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.

Production of plastified wood with stronger static bending strength means of polymerization induced by gamma radiation

International Nuclear Information System (INIS)

Silva Filho, Elias

1999-01-01

The use of gamma radiation to obtain wood-polymer composites is one of the applications of radiation that presents the most commercial interest. The process, denominated radiopolymerization, comprises the impregnation of monomers into the completely dried wood followed by exposure to gamma radiation to induce polymerization of the impregnated monomers. I this context, the present work aimed the application of this process to seven kinds of wood existing in the brazilian forests. The considered monomer is styrene and the gamma source is Cobalt-60. The obtained wood-polystyrene composites were found to have stronger static bending strength. (author)

FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

Science.gov (United States)

Grimaldi, P L; Bertko, J M

1989-07-01

The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

Theoretical studies on the stopping power of deuterium-tritium mixed with uranium plasmas for α particles

International Nuclear Information System (INIS)

Wang, Zhigang; Fu, Zhen-Guo; Zhang, Ping

2014-01-01

The stopping power of a compressed and highly ionized deuterium-tritium (DT) and uranium (U) plasma for α particles at very high temperatures (T = 5 keV) is examined theoretically with the dimensional continuation method. We show that with increasing density of U, both the magnitude and width of the resonance peak in the stopping power (as a function of the α particle energy), increases because of the ions, while the penetration distance of the α particles decreases. A simple relation of decreasing penetration distance as a function of plasma density is observed, which may be useful for inertial confinement fusion experiments. Moreover, by comparing the results with the case of a DT plasma mixed with beryllium, we find that the effect of a higher Z plasma is stronger, with regard to energy loss as well as the penetration distance of α particles, than that of a lower Z plasma

Accounting Applications---Introduction

OpenAIRE

Joshua Ronen

1980-01-01

Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

Multimedia and Management Accounting: Adding Creativity to Accounting.

Science.gov (United States)

Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

2000-01-01

Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

A Game Theoretic Approach to Nuclear Security Analysis against Insider Threat

Energy Technology Data Exchange (ETDEWEB)

Kim, Kyonam; Kim, So Young; Yim, Mansung [Korea Advanced Institute of Science and Technology, Daejeon (Korea, Republic of); Schneider, Erich [Univ. of Texas at Austin, Texas (United States)

2014-05-15

As individuals with authorized access to a facility and system who use their trusted position for unauthorized purposes, insiders are able to take advantage of their access rights and knowledge of a facility to bypass dedicated security measures. They can also capitalize on their knowledge to exploit any vulnerabilities in safety-related systems, with cyber security of safety-critical information technology systems offering an important example of the 3S interface. While this Probabilistic Risk Assessment (PRA) approach is appropriate for describing fundamentally random events like component failure of a safety system, it does not capture the adversary's intentions, nor does it account for adversarial response and adaptation to defensive investments. To address these issues of intentionality and interactions, this study adopts a game theoretic approach. The interaction between defender and adversary is modeled as a two-person Stackelberg game. The optimal strategy of both players is found from the equilibrium of this game. A defender strategy consists of a set of design modifications and/or post-construction security upgrades. An attacker strategy involves selection of a target as well as a pathway to that target. In this study, application of the game theoretic approach is demonstrated using a simplified test case problem. Novel to our approach is the modeling of insider threat that affects the non-detection probability of an adversary. The game-theoretic approach has the advantage of modelling an intelligent adversary who has an intention and complete knowledge of the facility. In this study, we analyzed the expected adversarial path and security upgrades with a limited budget with insider threat modeled as increasing the non-detection probability. Our test case problem categorized three groups of adversary paths assisted by insiders and derived the largest insider threat in terms of the budget for security upgrades. Certainly more work needs to be done to

A Game Theoretic Approach to Nuclear Security Analysis against Insider Threat

International Nuclear Information System (INIS)

Kim, Kyonam; Kim, So Young; Yim, Mansung; Schneider, Erich

2014-01-01

As individuals with authorized access to a facility and system who use their trusted position for unauthorized purposes, insiders are able to take advantage of their access rights and knowledge of a facility to bypass dedicated security measures. They can also capitalize on their knowledge to exploit any vulnerabilities in safety-related systems, with cyber security of safety-critical information technology systems offering an important example of the 3S interface. While this Probabilistic Risk Assessment (PRA) approach is appropriate for describing fundamentally random events like component failure of a safety system, it does not capture the adversary's intentions, nor does it account for adversarial response and adaptation to defensive investments. To address these issues of intentionality and interactions, this study adopts a game theoretic approach. The interaction between defender and adversary is modeled as a two-person Stackelberg game. The optimal strategy of both players is found from the equilibrium of this game. A defender strategy consists of a set of design modifications and/or post-construction security upgrades. An attacker strategy involves selection of a target as well as a pathway to that target. In this study, application of the game theoretic approach is demonstrated using a simplified test case problem. Novel to our approach is the modeling of insider threat that affects the non-detection probability of an adversary. The game-theoretic approach has the advantage of modelling an intelligent adversary who has an intention and complete knowledge of the facility. In this study, we analyzed the expected adversarial path and security upgrades with a limited budget with insider threat modeled as increasing the non-detection probability. Our test case problem categorized three groups of adversary paths assisted by insiders and derived the largest insider threat in terms of the budget for security upgrades. Certainly more work needs to be done to

Molecular structure, spectroscopic studies, and coppersbnd oxygen bond strength of α-methyl and α-ethyl derivatives of copper (II) acetylacetonate; Experimental and theoretical approach

Science.gov (United States)

Seyedkatouli, Seyedabdollah; Vakili, Mohammad; Tayyari, Sayyed Faramarz; Afzali, Raheleh

2018-05-01

This paper presents a combined experimental and theoretical study on the Cusbnd O bond strength of copper (II) α-methylacetylacetonate, Cu(3-Meacac)2, and copper (II) α-ethylacetylacetonate, Cu(3-Etacac)2, complexes in comparison to that in copper (II) acetylacetonate, Cu(acac)2. For this purpose, the molecular structure, UV spectra, and complete vibrational assignment of target molecules were investigated by DFT, Natural Bond Orbital (NBO) theory, and Atoms-in-Molecules (AIM) analysis at the B3LYP/6-311G* level of theory. The mentioned results are compared with those in Cu(acac)2. Fourier transform-Raman, IR, and UV spectra of these complexes have been also recorded. A complete assignment of the observed band frequencies has been done. All theoretical and experimental spectroscopic results are consisting with a stronger metal-oxygen bond in Cu(3-Meacac)2 and Cu(3-Etacac)2 complexes compared with Cu(acac)2. In addition, these results confirm that there is no significant difference between the Cusbnd O bond strength of the Cu(3-Meacac)2 and Cu(3-Etacac)2 complexes.

Media Accountability Online in Israel. An application of Bourdieu’s field theory

Directory of Open Access Journals (Sweden)

Ronja Kniep

2015-12-01

Full Text Available Due to structural changes in journalism, such as deregulation, privatisation and the influence of new technologies, it has become increasingly important to study media accountability (MA. By applying Bourdieu’s theory of social fields, this paper proposes a new approach to do so: MA is defined as a function of both journalistic autonomy and influence in the media field. Here, online communication potentially widens the scope of action for media’s transparency, responsiveness as well as the articulation of media criticism by a variety of actors. In Israel, media criticism is driven by the agent’s struggle for interpretive authority over public discourse in a politically polarized society. Semi-structured interviews with Israeli journalists, media activists and experts suggest that journalistic agents who have yet to earn credibility and reputation exploit online communication to its full potential, while agents in the field of power tend to dismiss online criticism. The influence of the audience’s media criticism is not solely dependent on the technical ability of connecting and hearing the voices of the masses; it has to be in combination with symbolic or political capital. However, the demand for media’s social responsibility is also related to being more careful and less critical, which is very evident in Israel. Thus, it is important to critically reflect on what happens when media accountability practices become more efficient and a stronger sense for “being watched” develops.

18 CFR 367.1420 - Account 142, Customer accounts receivable.

Science.gov (United States)

2010-04-01

... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising...

Hybrid empirical--theoretical approach to modeling uranium adsorption

International Nuclear Information System (INIS)

Hull, Larry C.; Grossman, Christopher; Fjeld, Robert A.; Coates, John T.; Elzerman, Alan W.

2004-01-01

An estimated 330 metric tons of U are buried in the radioactive waste Subsurface Disposal Area (SDA) at the Idaho National Engineering and Environmental Laboratory (INEEL). An assessment of U transport parameters is being performed to decrease the uncertainty in risk and dose predictions derived from computer simulations of U fate and transport to the underlying Snake River Plain Aquifer. Uranium adsorption isotherms were measured for 14 sediment samples collected from sedimentary interbeds underlying the SDA. The adsorption data were fit with a Freundlich isotherm. The Freundlich n parameter is statistically identical for all 14 sediment samples and the Freundlich K f parameter is correlated to sediment surface area (r 2 =0.80). These findings suggest an efficient approach to material characterization and implementation of a spatially variable reactive transport model that requires only the measurement of sediment surface area. To expand the potential applicability of the measured isotherms, a model is derived from the empirical observations by incorporating concepts from surface complexation theory to account for the effects of solution chemistry. The resulting model is then used to predict the range of adsorption conditions to be expected in the vadose zone at the SDA based on the range in measured pore water chemistry. Adsorption in the deep vadose zone is predicted to be stronger than in near-surface sediments because the total dissolved carbonate decreases with depth

Theoretical proposals in bullying research: a review

Directory of Open Access Journals (Sweden)

Silvia Postigo

2013-05-01

Full Text Available Four decades of research into peer bullying have produced an extensive body of knowledge. This work attempts to provide an integrative theoretical framework, which includes the specific theories and observations. The main aim is to organize the available knowledge in order to guide the development of effective interventions. To that end, several psychological theories are described that have been used and/or adapted with the aim of understanding peer bullying. All of them, at different ecological levels and different stages of the process, may describe it in terms of the relational dynamics of power. It is concluded that research needs to take this integrative framework into account, that is to say to consider multi-causal and holistic approaches to bullying. For the intervention, regardless of the format or the target population, the empowerment of the individuals, and the social awareness of the use and abuse of personal power are suggested.

Accounting for the income of non-renewable resources - Four essays on new theoretical approaches

Energy Technology Data Exchange (ETDEWEB)

Wei, Taoyuan

2009-01-15

Non-renewable resources are widely extracted and used in today's global economy. On the one hand, the use of these resources generates huge cash flows that can be used for current consumption. On the other hand, the extraction of these resources implies less wealth of these natural resources in the future. To compensate for this wealth decrease, we have to accumulate other kinds of real wealth, like man-made capital, human capital, and renewable resources. The wealth accumulation can be achieved by activities of investments. Reasonable financial support for the investments should come from cash flows related to non-renewable resources. Hence, cash flows related to non-renewable resources should be divided for two basic purposes: current consumption and savings to support activities of investments. The trade-off between current consumption and savings invokes a fundamental question: how much of the cash flows can we use for current consumption without impoverishing the future? Following the literature line from Hicks (1946, Chapter 14) via Samuelson (1961) to Sefton and Weale (2006), in the first essay of this dissertation, Geir Asheim and I develop a theory of sectoral income. The theory can be applied to estimate income at a sectoral level. By this notion of sectoral income, we can answer the fundamental question concerning the division of the cash flows generated by non-renewable resources into consumption and savings. In particular, by applying the new theory in this dissertation, I provide a new method for estimating real income generated by non-renewable resources. The new method has at least two advantages when compared with the wealth-based method, which is a commonly applied method in practical resource accounting. By the wealth-based method, sectoral income is associated with the interest on the sector's wealth, where the wealth is estimated as the present value of cash flows generated from the sector (see, e.g., Aslaksen et al., 1990, and Brekke

Some Theoretical and Methodological Problems Related to Studying the Future of Adult Education

Directory of Open Access Journals (Sweden)

Ilija Lavrnja

1995-12-01

Full Text Available The following paper first discusses some epistemological and theoretically methodological initial theses for a futurological research in education. In analysing them, the author first dwells upon different orientations and doctrines for futuro logical research work (rational detenninism and indetenninism, agnosticism and probabil· ism. This article is focusing upon possibilities and limits of hypotheses, related to the educational development in the future. In doing so, re-orientation or reconstruction of knowledge, educational phenomena and pedagogical thinking related to the education as a factor inducing individual and social development are taken into account.

Theoretical Assessment of the Impact of Climatic Factors in a Vibrio Cholerae Model.

Science.gov (United States)

Kolaye, G; Damakoa, I; Bowong, S; Houe, R; Békollè, D

2018-05-04

A mathematical model for Vibrio Cholerae (V. Cholerae) in a closed environment is considered, with the aim of investigating the impact of climatic factors which exerts a direct influence on the bacterial metabolism and on the bacterial reservoir capacity. We first propose a V. Cholerae mathematical model in a closed environment. A sensitivity analysis using the eFast method was performed to show the most important parameters of the model. After, we extend this V. cholerae model by taking account climatic factors that influence the bacterial reservoir capacity. We present the theoretical analysis of the model. More precisely, we compute equilibria and study their stabilities. The stability of equilibria was investigated using the theory of periodic cooperative systems with a concave nonlinearity. Theoretical results are supported by numerical simulations which further suggest the necessity to implement sanitation campaigns of aquatic environments by using suitable products against the bacteria during the periods of growth of aquatic reservoirs.

Charge state distribution of 16O from the 4He(12C,16O)γ reaction of astrophysical interest studied both experimentally and theoretically

International Nuclear Information System (INIS)

Liu, Shengjin; Sakurai, Makoto; Sagara, Kenshi; Teranishi, Takashi; Fujita, Kunihiro; Yamaguchi, Hiroyuki; Matsuda, Sayaka; Mitsuzumi, Tatsuki; Iwazaki, Makoto; Rosary, Mariya T.; Kato, Daiji; Tolstikhina, I.Yu.

2014-01-01

In astrophysics, 4 He( 12 C, 16 O)γ reaction places an important role. At Kyushu University Tandem accelerator Laboratory (KUTL), the measurement of 4 He( 12 C, 16 O)γ cross section is in progress in the energy range of astrophysical nuclear reaction. Since the charge state of product 16 O ions after passing through the gas target is spread and only one charge state can be measured at terminal detector, it is necessary to know the charge state distribution of 16 O ions passing through the He gas target precisely. Here, we report the charge state distribution of the 16 O recoils both experimentally and theoretically. Experimentally, we measured the equilibrium charge state distribution of 16 O ions in the windowless helium gas target with the beam energy of primary 16 O ions at 7.2, 4.5, and 3.45 MeV at KUTL. The measured results showed a Gaussian distribution for the charge state fraction. Theoretically, we proposed a framework for the charge state distribution study. Charge state distribution was computed by solving a set of differential equations including a series of charge exchange cross sections. For the ionization cross section, plane-wave Born approximation was applied and modified by taking target atomic screening as a function of momentum transfer into account. For the capture cross section, continuum distorted wave approximation was applied and the influence of the gas target density was taken into account in the process of electron capture. Using above charge exchange cross sections, the charge state evolution was simulated. According to the equilibrium distribution, we compared the theoretical calculation to the experimental data. After taking into account the density effects in the charge exchange process, the theoretical charge state distributions shows a good agreement with the experimental data. Both experimental and theoretical results are useful to understand the charge fraction of recoil oxygen created via 4 He( 12 C, 16 O)γ reaction

Experimental and theoretical evaluation of the performance of a tar solar water heater

International Nuclear Information System (INIS)

Ammari, H.D.; Nimir, Y.L.

2003-01-01

The paper presents an experimental and theoretical evaluation of the performance of a tar solar water heater and comparison with that of a conventional type collector. The performance of both collectors is assessed under the same conditions. Both of the collectors have the same surface area and are glazed. The conventional type has the water tubes welded to the absorber plate, whereas in the tar type, the tar acts as an absorber plate that covers the water tubes. The theoretical model for each collector type, with the transient effects taken into account, is based on a control volume and a time base in the related energy equations. By considering a small element of the collector in each case, three partial differential equations were developed for each collector and were solved numerically by the Runge-Kutta method of the fifth order. A good agreement was achieved between the numerical and experimental results for both the conventional and tar collectors, indicating the feasibility of employing the theoretical model in the design of flat plate solar collectors. The results also showed that the conventional collector is more efficient than the tar type during most of the daylight, but the tar collector had the added advantage of better conservation of energy in late afternoon and evening

Bayesian conjugate analysis using a generalized inverted Wishart distribution accounts for differential uncertainty among the genetic parameters--an application to the maternal animal model.

Science.gov (United States)

Munilla, S; Cantet, R J C

2012-06-01

Consider the estimation of genetic (co)variance components from a maternal animal model (MAM) using a conjugated Bayesian approach. Usually, more uncertainty is expected a priori on the value of the maternal additive variance than on the value of the direct additive variance. However, it is not possible to model such differential uncertainty when assuming an inverted Wishart (IW) distribution for the genetic covariance matrix. Instead, consider the use of a generalized inverted Wishart (GIW) distribution. The GIW is essentially an extension of the IW distribution with a larger set of distinct parameters. In this study, the GIW distribution in its full generality is introduced and theoretical results regarding its use as the prior distribution for the genetic covariance matrix of the MAM are derived. In particular, we prove that the conditional conjugacy property holds so that parameter estimation can be accomplished via the Gibbs sampler. A sampling algorithm is also sketched. Furthermore, we describe how to specify the hyperparameters to account for differential prior opinion on the (co)variance components. A recursive strategy to elicit these parameters is then presented and tested using field records and simulated data. The procedure returned accurate estimates and reduced standard errors when compared with non-informative prior settings while improving the convergence rates. In general, faster convergence was always observed when a stronger weight was placed on the prior distributions. However, analyses based on the IW distribution have also produced biased estimates when the prior means were set to over-dispersed values. © 2011 Blackwell Verlag GmbH.

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)

OpenAIRE

Nurul Hasanah Uswati Dewi

2016-01-01

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

Contrasting motivational orientation and evaluative coding accounts: On the need to differentiate the effectors of approach/avoidance responses

Directory of Open Access Journals (Sweden)

Julia eKozlik

2015-05-01

Full Text Available Several emotion theorists suggest that valenced stimuli automatically trigger motivational orientations and thereby facilitate corresponding behavior. Positive stimuli were thought to activate approach motivational circuits which in turn primed approach-related behavioral tendencies whereas negative stimuli were supposed to activate avoidance motivational circuits so that avoidance-related behavioral tendencies were primed (motivational orientation account. However, recent research suggests that typically observed affective stimulus–response compatibility phenomena might be entirely explained in terms of theories accounting for mechanisms of general action control instead of assuming motivational orientations to mediate the effects (evaluative coding account. In what follows, we explore to what extent this notion is applicable. We present literature suggesting that evaluative coding mechanisms indeed influence a wide variety of affective stimulus–response compatibility phenomena. However, the evaluative coding account does not seem to be sufficient to explain affective S–R compatibility effects. Instead, several studies provide clear evidence in favor of the motivational orientation account that seems to operate independently of evaluative coding mechanisms. Implications for theoretical developments and future research designs are discussed.

Contrasting motivational orientation and evaluative coding accounts: on the need to differentiate the effectors of approach/avoidance responses.

Science.gov (United States)

Kozlik, Julia; Neumann, Roland; Lozo, Ljubica

2015-01-01

Several emotion theorists suggest that valenced stimuli automatically trigger motivational orientations and thereby facilitate corresponding behavior. Positive stimuli were thought to activate approach motivational circuits which in turn primed approach-related behavioral tendencies whereas negative stimuli were supposed to activate avoidance motivational circuits so that avoidance-related behavioral tendencies were primed (motivational orientation account). However, recent research suggests that typically observed affective stimulus-response compatibility phenomena might be entirely explained in terms of theories accounting for mechanisms of general action control instead of assuming motivational orientations to mediate the effects (evaluative coding account). In what follows, we explore to what extent this notion is applicable. We present literature suggesting that evaluative coding mechanisms indeed influence a wide variety of affective stimulus-response compatibility phenomena. However, the evaluative coding account does not seem to be sufficient to explain affective S-R compatibility effects. Instead, several studies provide clear evidence in favor of the motivational orientation account that seems to operate independently of evaluative coding mechanisms. Implications for theoretical developments and future research designs are discussed.

Inhomogeneities in high energy photon beams used in radiotherapy. Experimental and theoretical studies

International Nuclear Information System (INIS)

Kappas, K.

1986-01-01

This work is dedicated to the influence of the human body inhomogeneities on the dose distribution for high energy photons beams used in Radiotherapy. It consists in an experimental part and a theoretical analysis leading to original models of calculation. We study essentially, - the beam quality of the machines used and its influence on some basic dosimetric quantities and on the response of an ionization chamber. - The dose perturbation due to off-axis heterogeneous volumes at off-axis points of measurement; a model is suggested to take into account the perturbation of the multiple scatter. The perturbation of the dose in the transition region, between water equivalent medium and heterogeneous medium (air) is also investigated. The last part is devoted to computer applications of the proposed correction methods and to a comparison between the different computerized treatment planning systems which take into account of inhomogeneities [fr

Accountability in Health Care

DEFF Research Database (Denmark)

Vrangbæk, Karsten; Byrkjeflot, Haldor

2016-01-01

The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

Accounting Information Systems Implementation and Management Accounting Change

Directory of Open Access Journals (Sweden)

Bredmar Krister

2014-09-01

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

Theoretical examination of the trapping of ion-implanted hydrogen in metals

International Nuclear Information System (INIS)

Myers, S.M.; Nordlander, P.; Besenbacher, F.; Norskov, J.K.

1986-01-01

Theoretical analysis of the defect trapping of ion-implanted hydrogen in metals has been extended in two respects. A new transport formalism has been developed which takes account not only of the diffusion, trapping, and surface release of the hydrogen, which were included in earlier treatments, but also the diffusion, recombination, agglomeration, and surface annihilation of the vacancy and interstitial traps. In addition, effective-medium theory has been used to examine multiple hydrogen occupancy of the vacancy, and, for the fcc structure, appreciable binding enthalpies relative to the solution site have been found for occupancies of up to six. These extensions have been employed to model the depth distribution of ion-implanted hydrogen in Ni and Al during linear ramping of temperature, and the results have been used to interpret previously published data from these metals. The agreement between theory and experiment is good for both systems. In the case of Ni, the two experimentally observed hydrogen-release stages are both accounted for in terms of trapping at vacancies with a binding enthalpy that depends upon occupancy in accord with effective-medium theory

Salience and Attention in Surprisal-Based Accounts of Language Processing.

Science.gov (United States)

Zarcone, Alessandra; van Schijndel, Marten; Vogels, Jorrig; Demberg, Vera

2016-01-01

The notion of salience has been singled out as the explanatory factor for a diverse range of linguistic phenomena. In particular, perceptual salience (e.g., visual salience of objects in the world, acoustic prominence of linguistic sounds) and semantic-pragmatic salience (e.g., prominence of recently mentioned or topical referents) have been shown to influence language comprehension and production. A different line of research has sought to account for behavioral correlates of cognitive load during comprehension as well as for certain patterns in language usage using information-theoretic notions, such as surprisal. Surprisal and salience both affect language processing at different levels, but the relationship between the two has not been adequately elucidated, and the question of whether salience can be reduced to surprisal / predictability is still open. Our review identifies two main challenges in addressing this question: terminological inconsistency and lack of integration between high and low levels of representations in salience-based accounts and surprisal-based accounts. We capitalize upon work in visual cognition in order to orient ourselves in surveying the different facets of the notion of salience in linguistics and their relation with models of surprisal. We find that work on salience highlights aspects of linguistic communication that models of surprisal tend to overlook, namely the role of attention and relevance to current goals, and we argue that the Predictive Coding framework provides a unified view which can account for the role played by attention and predictability at different levels of processing and which can clarify the interplay between low and high levels of processes and between predictability-driven expectation and attention-driven focus.

Salience and Attention in Surprisal-Based Accounts of Language Processing

Science.gov (United States)

Zarcone, Alessandra; van Schijndel, Marten; Vogels, Jorrig; Demberg, Vera

2016-01-01

The notion of salience has been singled out as the explanatory factor for a diverse range of linguistic phenomena. In particular, perceptual salience (e.g., visual salience of objects in the world, acoustic prominence of linguistic sounds) and semantic-pragmatic salience (e.g., prominence of recently mentioned or topical referents) have been shown to influence language comprehension and production. A different line of research has sought to account for behavioral correlates of cognitive load during comprehension as well as for certain patterns in language usage using information-theoretic notions, such as surprisal. Surprisal and salience both affect language processing at different levels, but the relationship between the two has not been adequately elucidated, and the question of whether salience can be reduced to surprisal / predictability is still open. Our review identifies two main challenges in addressing this question: terminological inconsistency and lack of integration between high and low levels of representations in salience-based accounts and surprisal-based accounts. We capitalize upon work in visual cognition in order to orient ourselves in surveying the different facets of the notion of salience in linguistics and their relation with models of surprisal. We find that work on salience highlights aspects of linguistic communication that models of surprisal tend to overlook, namely the role of attention and relevance to current goals, and we argue that the Predictive Coding framework provides a unified view which can account for the role played by attention and predictability at different levels of processing and which can clarify the interplay between low and high levels of processes and between predictability-driven expectation and attention-driven focus. PMID:27375525

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.

Accounting and Accountability by Provincial Councils in Fiji: the Case of Namosi

Directory of Open Access Journals (Sweden)

Nacanieli Rika

2008-03-01

Full Text Available The aim of this paper is twofold: firstly to examine how the concepts of accounting andaccountability are understood by indigenous Fijians; and secondly to examine the role ofaccounting in the accountability of provincial councils.Provincial councils are part of the Fijian Administration, which runs alongside the centralgovernment but applies only to indigenous Fijians. The Fijian Administration was introducedby the British colonial administration in the late 1800s as a mechanism for controllingindigenous Fijians. It has undergone several reviews resulting from criticisms that it has failedto fulfill the aspirations of indigenous Fijians.There is evidence of implied and actual accountability by indigenous Fijians in Namosi. Thisis supported by monitoring mechanisms established by provincial offices. On the other hand,neither the Fijian Affairs Board nor the Namosi Provincial Council appears to take seriousresponsibility for accounting to indigenous Fijians in the province. Sadly, there is littleevidence to demonstrate an explicit accountability to indigenous Fijians. Significant scopeexists for improving the standard of accounting and accountability by provincial councils.This study contributes to understanding the role of accounting among indigenous peoples, inthe context of inherited colonial structures. It also represents accounting research conductedby indigenous academics, primarily in the Fijian language. This enables an examination ofhow language frames understanding of accounting concepts.

Prospects for direct social perception: a multi-theoretical integration to further the science of social cognition.

Science.gov (United States)

Wiltshire, Travis J; Lobato, Emilio J C; McConnell, Daniel S; Fiore, Stephen M

2014-01-01

In this paper we suggest that differing approaches to the science of social cognition mirror the arguments between radical embodied and traditional approaches to cognition. We contrast the use in social cognition of theoretical inference and mental simulation mechanisms with approaches emphasizing a direct perception of others' mental states. We build from a recent integrative framework unifying these divergent perspectives through the use of dual-process theory and supporting social neuroscience research. Our elaboration considers two complementary notions of direct perception: one primarily stemming from ecological psychology and the other from enactive cognition theory. We use this as the foundation from which to offer an account of the informational basis for social information and assert a set of research propositions to further the science of social cognition. In doing so, we point out how perception of the minds of others can be supported in some cases by lawful information, supporting direct perception of social affordances and perhaps, mental states, and in other cases by cues that support indirect perceptual inference. Our goal is to extend accounts of social cognition by integrating advances across disciplines to provide a multi-level and multi-theoretic description that can advance this field and offer a means through which to reconcile radical embodied and traditional approaches to cognitive neuroscience.

Theoretical Model for Volume Fraction of UC, 235U Enrichment, and Effective Density of Final U 10Mo Alloy

Energy Technology Data Exchange (ETDEWEB)

Devaraj, Arun [Pacific Northwest National Lab. (PNNL), Richland, WA (United States). Environmental Molecular Sciences Lab. (EMSL); Prabhakaran, Ramprashad [Pacific Northwest National Lab. (PNNL), Richland, WA (United States). Environmental Molecular Sciences Lab. (EMSL); Joshi, Vineet V. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States). Environmental Molecular Sciences Lab. (EMSL); Hu, Shenyang Y. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States). Environmental Molecular Sciences Lab. (EMSL); McGarrah, Eric J. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States). Environmental Molecular Sciences Lab. (EMSL); Lavender, Curt A. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States). Environmental Molecular Sciences Lab. (EMSL)

2016-04-12

The purpose of this document is to provide a theoretical framework for (1) estimating uranium carbide (UC) volume fraction in a final alloy of uranium with 10 weight percent molybdenum (U-10Mo) as a function of final alloy carbon concentration, and (2) estimating effective ²³⁵U enrichment in the U-10Mo matrix after accounting for loss of ²³⁵U in forming UC. This report will also serve as a theoretical baseline for effective density of as-cast low-enriched U-10Mo alloy. Therefore, this report will serve as the baseline for quality control of final alloy carbon content

Molecular-orbital and structural descriptors in theoretical investigation of electroreduction of nitrodiazoles

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BRANKO KOLARIC

2005-07-01

Full Text Available It is shown how a simple theoretical approach can be used for the investigation of electro-organic reactions.Mononitroimidazoles and mononitropyrazoles were studied by the semiempirical MNDO-PM3 molecular orbital method. The electrochemical reduction potentials of diazoles have been correlated with the energy of the lowest unoccupied molecular orbital (LUMO. It was found that an admirable correlation could be obtained by the introduction of simple structural descriptors as a correction to the energy of the LUMO. The interaction of a molecule with its surrounding depends on electrostatic potential and on steric hindrance. Most of these steric effects are taken into account using two parameters having a very limited set of integer values. The first (b is the position of a ring substituent regarding ring nitrogens, which accounts for the different orientations of dipole moments and for the different shape of the electrostatic potential. The second (structural parameter (t is the type of the ring, which accounts mostly for different modes of electrode approach, and for different charge polarization patterns in two diazole rings. The extended correlation with ELUMO, b and t, is very good, having a regression coefficient r = 0.991. The intrinsic importance of b and t is exemplified by their high statistical weight.

The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

Science.gov (United States)

Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

2000-01-01

A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

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...

The value chain of a commune as an attempt to integrate various theoretical concepts

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Dziemianowicz Wojciech

2016-06-01

Full Text Available This article deals with the topic of the local development factors within the value chain of the commune (gmina. The concept of the value chain examines development factors in three groups: the leader, the internal environment and the external environment; it also takes into account the time factor. This article also presents the usefulness of three theoretical and conceptual approaches in reference to the idea of the value chain: the theory of development path dependency, the network theory, and the concept of smart specializations.

The Global Nutrition Report 2014: Actions and Accountability to Accelerate the World’s Progress on Nutrition1–4

Science.gov (United States)

Haddad, Lawrence; Achadi, Endang; Bendech, Mohamed Ag; Ahuja, Arti; Bhatia, Komal; Bhutta, Zulfiqar; Blössner, Monika; Borghi, Elaine; Colecraft, Esi; de Onis, Mercedes; Eriksen, Kamilla; Fanzo, Jessica; Flores-Ayala, Rafael; Fracassi, Patrizia; Kimani-Murage, Elizabeth; Koukoubou, Eunice Nago; Krasevec, Julia; Newby, Holly; Nugent, Rachel; Oenema, Stineke; Martin-Prével, Yves; Randel, Judith; Requejo, Jennifer; Shyam, Tara; Udomkesmalee, Emorn; Reddy, K Srinath

2016-01-01

In 2013, the Nutrition for Growth Summit called for a Global Nutrition Report (GNR) to strengthen accountability in nutrition so that progress in reducing malnutrition could be accelerated. This article summarizes the results of the first GNR. By focusing on undernutrition and overweight, the GNR puts malnutrition in a new light. Nearly every country in the world is affected by malnutrition, and multiple malnutrition burdens are the “new normal.” Unfortunately, the world is off track to meet the 2025 World Health Assembly (WHA) targets for nutrition. Many countries are, however, making good progress on WHA indicators, providing inspiration and guidance for others. Beyond the WHA goals, nutrition needs to be more strongly represented in the Sustainable Development Goal (SDG) framework. At present, it is only explicitly mentioned in 1 of 169 SDG targets despite the many contributions improved nutritional status will make to their attainment. To achieve improvements in nutrition status, it is vital to scale up nutrition programs. We identify bottlenecks in the scale-up of nutrition-specific and nutrition-sensitive approaches and highlight actions to accelerate coverage and reach. Holding stakeholders to account for delivery on nutrition actions requires a well-functioning accountability infrastructure, which is lacking in nutrition. New accountability mechanisms need piloting and evaluation, financial resource flows to nutrition need to be made explicit, nutrition spending targets should be established, and some key data gaps need to be filled. For example, many UN member states cannot report on their WHA progress and those that can often rely on data >5 y old. The world can accelerate malnutrition reduction substantially, but this will require stronger accountability mechanisms to hold all stakeholders to account. PMID:25740908

Resistance and Renewal in Theoretical Psychology

DEFF Research Database (Denmark)

psychology, resistance and renewal, form the overall theme for a selection of theoretical papers that is framed — in this iteration of the International Society for Theoretical Psychology's (ISTP) proceedings — by reflections on the 30 year history of the ISTP as well as by considerations of the future....... The diversity and creativity of the work undertaken within theoretical psychology is further exemplified by papers on the history of the ISTP and theoretical psychology, a new paradigm for functional disorders, experimental introspection and techniques of self, the performativity of psychological science......Theoretical psychologists continue to challenge psychology, related disciplines and the work of other theoretical psychologists through a wide variety of activities that include conceptual clarification and creative theorizing. In many cases, these activities are experienced by the relevant...

Theoretical Models of Deliberative Democracy: A Critical Analysis

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Tutui Viorel

2015-07-01

Full Text Available Abstract: My paper focuses on presenting and analyzing some of the most important theoretical models of deliberative democracy and to emphasize their limits. Firstly, I will mention James Fishkin‟s account of deliberative democracy and its relations with other democratic models. He differentiates between four democratic theories: competitive democracy, elite deliberation, participatory democracy and deliberative democracy. Each of these theories makes an explicit commitment to two of the following four “principles”: political equality, participation, deliberation, nontyranny. Deliberative democracy is committed to political equality and deliberation. Secondly, I will present Philip Pettit‟s view concerning the main constraints of deliberative democracy: the inclusion constraint, the judgmental constraint and the dialogical constraint. Thirdly, I will refer to Amy Gutmann and Dennis Thompson‟s conception regarding the “requirements” or characteristics of deliberative democracy: the reason-giving requirement, the accessibility of reasons, the binding character of the decisions and the dynamic nature of the deliberative process. Finally, I will discuss Joshua Cohen‟s “ideal deliberative procedure” which has the following features: it is free, reasoned, the parties are substantively equal and the procedure aims to arrive at rationally motivated consensus. After presenting these models I will provide a critical analysis of each one of them with the purpose of revealing their virtues and limits. I will make some suggestions in order to combine the virtues of these models, to transcend their limitations and to offer a more systematical account of deliberative democracy. In the next four sections I will take into consideration four main strategies for combining political and epistemic values (“optimistic”, “deliberative”, “democratic” and “pragmatic” and the main objections they have to face. In the concluding section

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

OpenAIRE

Muthupandian, K S

2008-01-01

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

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

Science.gov (United States)

Pflueger, Dane

2015-04-23

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

Theoretical study of electron transfer mechanism in biological systems with a QM (MRSCI+DFT)/MM method

Energy Technology Data Exchange (ETDEWEB)

Takada, Toshikazu [Research Program for Computational Science, RIKEN 2-1, Hirosawa, Wako, Saitama 351-0198 (Japan)

2007-07-15

The goal of this project is to understand the charge separation mechanisms in biological systems using the molecular orbital theories. Specially, the charge separation in the photosynthetic reaction center is focused on, since the efficiency in use of the solar energy is extraordinary and the reason for it is still kept unknown. Here, a QM/MM theoretical scheme is employed to take the effects of the surrounding proteins onto the pigments into account. To describe such excited electronic structures, a unified theory by MRSCI and DFT is newly invented. For atoms in the MM space, a new sampling method has also been created, based on the statistical physics. By using these theoretical framework, the excited and positively charged states of the special pair, that is, chlorophyll dimmer are planning to be calculated this year.

Theoretical study of electron transfer mechanism in biological systems with a QM (MRSCI+DFT)/MM method

International Nuclear Information System (INIS)

Takada, Toshikazu

2007-01-01

The goal of this project is to understand the charge separation mechanisms in biological systems using the molecular orbital theories. Specially, the charge separation in the photosynthetic reaction center is focused on, since the efficiency in use of the solar energy is extraordinary and the reason for it is still kept unknown. Here, a QM/MM theoretical scheme is employed to take the effects of the surrounding proteins onto the pigments into account. To describe such excited electronic structures, a unified theory by MRSCI and DFT is newly invented. For atoms in the MM space, a new sampling method has also been created, based on the statistical physics. By using these theoretical framework, the excited and positively charged states of the special pair, that is, chlorophyll dimmer are planning to be calculated this year

Implementation of a cost-accounting model in a biobank: practical implications.

Science.gov (United States)

Gonzalez-Sanchez, Maria Beatriz; Lopez-Valeiras, Ernesto; García-Montero, Andres C

2014-01-01

Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essential in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experiences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to present a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and development governmental policies level.

The nuclear safeguards system and the process of global governance accountability

Energy Technology Data Exchange (ETDEWEB)

Xavier, Roberto Salles, E-mail: xavier@cnen.gov.b [Comissao Nacional de Energia Nuclear (CNEN), Rio de Janeiro, RJ (Brazil). Coordenacao Geral de Planejamento e Avaliacao

2011-07-01

Due to rising energy costs and climate concerns, nuclear energy is again being seriously considered as an energy source for several countries. Along with the resurgence of nuclear energy comes the concern of the world if these countries will develop their programs for the peaceful use of nuclear energy. If on one hand the growth potential of nuclear energy should not be stifled, on the other hand it is imperative that a climate of mutual trust is developed, respecting the right of each country to develop its nuclear program without taking a climate of mistrust to a possible 'intention' behind the pursuit of peaceful use of nuclear energy. Therefore, it is essential that appropriate mechanisms of accountability of global governance are institutionalized at the institutional architecture of the international process of nuclear safeguards, more specifically to the nuclear fuel cycle, so that abuses of power in this sphere does not happen, both by countries that aspire to develop projects nuclear, and by the suppliers of technology. In this context, the case study of Brazil and Argentina gained importance, because these two countries have a single binational organization of nuclear safeguards in the world: Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials - ABACC. In the theoretical question, the paper tries to understand what happens with the process of legitimacy and authority of the organizations of global governance by analyzing the degree of publicness and constrictiveness. This work intends to focus on the role of ABACC as an interstate institution of accountability, which has a key role to control the nation States of Brazil and Argentina regarding the appropriate use of nuclear material used in their programs, and analyze how this Agency behaves within of tension legitimacy-authority, taking into account existing studies on accountability in global governance. (author)

The nuclear safeguards system and the process of global governance accountability

International Nuclear Information System (INIS)

Xavier, Roberto Salles

2011-01-01

Due to rising energy costs and climate concerns, nuclear energy is again being seriously considered as an energy source for several countries. Along with the resurgence of nuclear energy comes the concern of the world if these countries will develop their programs for the peaceful use of nuclear energy. If on one hand the growth potential of nuclear energy should not be stifled, on the other hand it is imperative that a climate of mutual trust is developed, respecting the right of each country to develop its nuclear program without taking a climate of mistrust to a possible 'intention' behind the pursuit of peaceful use of nuclear energy. Therefore, it is essential that appropriate mechanisms of accountability of global governance are institutionalized at the institutional architecture of the international process of nuclear safeguards, more specifically to the nuclear fuel cycle, so that abuses of power in this sphere does not happen, both by countries that aspire to develop projects nuclear, and by the suppliers of technology. In this context, the case study of Brazil and Argentina gained importance, because these two countries have a single binational organization of nuclear safeguards in the world: Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials - ABACC. In the theoretical question, the paper tries to understand what happens with the process of legitimacy and authority of the organizations of global governance by analyzing the degree of publicness and constrictiveness. This work intends to focus on the role of ABACC as an interstate institution of accountability, which has a key role to control the nation States of Brazil and Argentina regarding the appropriate use of nuclear material used in their programs, and analyze how this Agency behaves within of tension legitimacy-authority, taking into account existing studies on accountability in global governance. (author)

Cash Advance Accounting: Accounting Regulations and Practices

Directory of Open Access Journals (Sweden)

Aristita Rotila

2012-12-01

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

The impact of gambling advertising: Problem gamblers report stronger impacts on involvement, knowledge, and awareness than recreational gamblers.

Science.gov (United States)

Hanss, Daniel; Mentzoni, Rune A; Griffiths, Mark D; Pallesen, Ståle

2015-06-01

Although there is a general lack of empirical evidence that advertising influences gambling participation, the regulation of gambling advertising is hotly debated among academic researchers, treatment specialists, lobby groups, regulators, and policymakers. This study contributes to the ongoing debate by investigating perceived impacts of gambling advertising in a sample of gamblers drawn from the general population in Norway (n = 6,034). Three dimensions of advertising impacts were identified, representing perceived impacts on (a) gambling-related attitudes, interest, and behavior ("involvement"); (b) knowledge about gambling options and providers ("knowledge"); and (c) the degree to which people are aware of gambling advertising ("awareness"). Overall, impacts were strongest for the knowledge dimension, and, for all 3 dimensions, the impact increased with level of advertising exposure. Those identified as problem gamblers in the sample (n = 57) reported advertising impacts concerning involvement more than recreational gamblers, and this finding was not attributable to differences in advertising exposure. Additionally, younger gamblers reported stronger impacts on involvement and knowledge but were less likely to agree that they were aware of gambling advertising than older gamblers. Male gamblers were more likely than female gamblers to report stronger impacts on both involvement and knowledge. These findings are discussed with regard to existing research on gambling advertising as well as their implications for future research and policy-making. (PsycINFO Database Record (c) 2015 APA, all rights reserved).

CHARACTERISTICS OF GRADUATE ACCOUNTING PROGRAMS: AN ANALYSIS OF UNIVERSITIES IN ENGLISH-SPEAKING COUNTRIES

Directory of Open Access Journals (Sweden)

Sandra Rolim Ensslin

2012-09-01

Full Text Available The literature indicates there is a shortage of professors of accounting. For some researchers this lack is related to the high price paid to obtain an advanced degree in this area. According to the American Accounting Association (AAA, graduate programs need to be more attractive, less stressful and less expensive for students. Therefore, the objective of this study is to map the characteristics of the selection process, the courses offered and the requirements to obtain a master’s degree in accounting from universities located in English-speaking. This study can be classified as descriptive, with a theoretical-conceptual nature and a qualitative approach. We rely on secondary sources and apply inductive logic. The main results are that in the United States, 71% of the programs require candidates to have knowledge of accounting, finance, economics, taxes, statistics and mathematics; 75% of Australian universities require a minimum score on the TOEFL for foreign students, 20% have a minimum GPA and 10% require taking the GMAT; and no Canadian university requires a letter of recommendation. Regarding the purpose of the courses, 88% of the institutions that offer master programs in accounting focus on improved professional qualification of accountants. In Australia, 30% of the programs last 18 months, while in Canada this figure is 66% and in New Zealand, 50% of the programs last at least two years. With respect to the graduation requirements, 82% of the universities require between 4 and 9 mandatory disciplines. In conclusion, the master programs in the United States and United Kingdom are relatively more demanding with respect to the degree requirements than in the other countries investigated.