Account Of Imperfections Research Articles

Legal Framework for Protecting The Rights of Internally Displaced Persons in Ukraine During The War

The research aims to uncover the legal regulation of the status of internally displaced persons in Ukraine during the war. A positive step for realizing the rights and guarantees of forced migrants consists in introduction by the Government of Ukraine of the following areas of assistance: monetary assistance, promotion of their employment, introduction of compensation for the costs of paying for communal services for families who sheltered displaced persons free of charge. The specifics of the research subject, as well as its purpose and tasks determined the use of general scientific and special methods of scientific cognition. It has been established that an extremely important role in exercising rights and guarantees of forced migrants belongs to such a public initiative as “Prykhystok” (“Shelter”). The problems of ensuring the rights and freedoms of internally displaced persons by state authorities in Ukraine are systematized, including: uncertainty of competence and lack of consistency in the activities of state authorities regarding the provision of rights and freedoms of internally displaced persons in Ukraine; imperfect accounting of internally displaced persons and their needs; lack of a strategy for state financial provision of the needs of internally displaced persons.

Fatal industrial injuries in the Republic of Bashkortostan

Introduction. Every year, about 350 thousand people die in the workplace for reasons related to production all over the world. The significance of this problem dictates the need to analyze fatal occupational injuries in order to further develop a set of measures aimed at preventing it. The study aims to analyze fatal occupational injuries at enterprises of the Republic of Bashkortostan on the basis of personalized data as an information basis for the development and justification of priority areas for the prevention of accidents in the workplace. Materials and methods. For analyzing the indicators of general occupational injuries and fatal injuries, we used the results of the all-Russian monitoring of labor conditions and safety of the Ministry of Labor and Social Protection, Russian Federation, analytical materials of labor conditions and safety of the Ministry of Family, Labor and Social Protection of the Population of the Republic of Bashkortostan for the period 2017-2020. To assess the completeness of the accounting of occupational injuries in Russia and the Republic of Bashkortostan, the researchers used the ILO methodology "On assessing the reliability of statistics of accidents at work in countries with imperfect accounting". Based on the materials of 177 Acts on the investigation of fatal accidents (Form 4) provided by the State Labor Inspectorate in the Republic of Bashkortostan for the period 2017-2020, we have studied the circumstances and causes of the death of workers at work, their professional status and age-length characteristics. Results. The analysis of the dynamics of occupational injuries for 2017-2020 in the Russian Federation and the Republic of Bashkortostan showed a decrease in both total occupational injuries and fatal injuries, with a decrease in the frequency of worker deaths occurring at a faster pace. This provided an increase in the ratio of the total number of injuries to the number of fatal injuries, indicating an increase in the level of safety at enterprises and the quality of accounting for minor injuries. However, in 2020 the level of fatal industrial injuries in the Republic exceeded the same indicator in Russia by 25%. An in-depth analysis of fatal injuries based on accident investigation materials in the Republic of Bashkortostan for 2017-2020 showed that most often workers died in construction (0.77 per 1000 workers) and mining enterprises (0.75%) as a result of such types of accidents as traffic accidents, falling from a height, exposure to moving objects, flying rotating objects, parts, machines, etc. Specialists also observed a high level of fatal injuries in agriculture (0.58%), transport and storage enterprises (0.41%), water supply, sewerage (0.38%), etc. The main causes of fatal injuries were unsatisfactory organization of work (34.7%) and violation of traffic rules (29.2%). At the victim’s workplaces the researchers have identified a significant number of violations of labor protection requirements: the absence of special assessment of working conditions (SAWC), briefings and training on labor protection, violations of the work and rest regime, labor and industrial discipline, non-issuance of personal protective equipment (PPE) and the absence of mandatory preliminary and periodic medical examinations. Male workers were most often died (97.6%); in the profession of "driver"; at the age of 30-39 years. There is a very high proportion of victims with work experience of up to one year (44.6%). Almost 75% of the victims had less than 5 years of work experience. This indicates unsatisfactory training in occupational safety of newly hired workers, regardless of their age and previous experience at other enterprises. Conclusion. The in-depth analysis of fatal injuries at enterprises of the Republic of Bashkortostan showed the need to develop a set of targeted occupational safety measures aimed at reducing the level of occupational injuries, taking into account the most traumatic types of economic activity, the most frequent types of accidents and causes of accidents. In addition, special attention should be paid to the training of safe methods and techniques for performing the work of low-skilled workers, as well as the organization of checking the knowledge of traffic rules among drivers of vehicles.

The Increasing Deflationary Impact of Consumer Digital Access Services

Although U.S. consumer price statistics are prone to upward bias, they remain useful if imperfect accounting has a known and stable effect (Boskin et al., 1998; Moulton, 2018). For example, monetary authorities may set a target for

Comparative application of two methods in the second order elastic analysis of the steel structures

In most situations, in the case of metal structures, the loss of stability occurs before plastic elements enter the structure. The present paper aims to compare the response of a metallic structure obtained by an elastic analysis of the 2nd order developed with the two methods provided in SR-EN 1993-1-1:1) global analysis that takes full account of geometrical and material imperfections and second-order effects; 2)-individual stability check of the equivalent bars using buckling lengths corresponding to the overall instability mode. Obviously the first method is the most complex because it takes into account both global and local imperfections. The second method is the simplest and most used method. In this case, the verification relationships take account of the imperfections of the elements. For global analysis, the global imperfections and local bar imperfections will be considered. These imperfections will be taken into account in the worst form and sense. The check for global analysis will be done using finite element meshing, while using the geometric nonlinearity option so that the stiffness matrix is calculated at each loading step. The individual check of the elements shall be performed according to SR EN1993-1-1 according to the type of request.

An accurate and efficient implementation of initial geometrical imperfections in the predictor–corrector reduced-order modeling method

A predictor–corrector reduced-order modeling method based on Koiter theory is proposed for nonlinear buckling analysis of thin-walled structures with initial geometric imperfections. The imperfections are implemented into the von Kármán kinematics and are considered using an a priori and a posteriori manners, respectively, in buckling analysis. Since the nonlinear predictor obtained from the reduced order model with imperfections provides a fairly large step size in path-tracing, the a priori account of imperfections still shows advantages in computational efficiency. The advantages are more significant when considering a posteriori the effects of imperfections in the reduced order model of the structure without imperfections, which means building once and for all, by simply adding some independent imperfection terms in the reduced system. The a posteriori accounts of imperfections with the first/second-order accuracies, are developed, respectively, to deal with the linear/nonlinear prebuckling behaviors and small/large imperfection amplitudes. The good performance of the proposed method in terms of reliability, accuracy and computational effort is demonstrated with several examples using the linear buckling modes or measured geometric shapes as whole-field geometric imperfections.

Designing a framework for marine ecosystem assets accounting

Marine ecosystem assets accounting is a cornerstone of the marine resource assets management; however, it is facing an imperfect accounting system in the current situation. Based on the System of Environmental Economic Accounting (SEEA) Experimental Ecosystem Accounting, this paper initially combines the key concepts, the objectives, the extent, and the tabular structure in measuring the ecosystem assets. Subsequently, with the marine ecosystems as the research object, this paper attempts to design the accounting tables for the marine ecosystems extent, marine ecosystems conditions and the expected service flows of the marine ecosystems in physical terms. Furthermore, the technical issues such as trade-off, pricing and the choice of asset discount rate on expected marine ecosystem services are explored. With the accounting of the expected marine ecosystem services in monetary terms, the calculation of the marine ecosystem assets using the net present value method is possible, and the marine ecosystem assets accounts can be compiled. Finally, this paper proposes the existing challenges and directs the need for further research in designing the framework of marine ecosystem assets accounts.

What Can Be Measured in a Zero-Growth Economy?

A number of studies, mostly on the US economy, have shown that real GDP growth could be underestimated due to the imperfect accounting of quality changes of goods and services. Moreover, GDP growth as the indicator reflecting the aggregate growth of the output of the economy does not enable one to analyse the impacts of the quality changes in goods and services on the development of the economy. To overcome these issues, this paper substantiates the expediency and ability of the division of GDP growth in two components: the growth of qualitative GDP and the growth of quantitative GDP.

Imperfect Accounting and Reporting Bias

ABSTRACTErrors and bias are both inherent features of accounting. In theory, while errors discourage bias by lowering the value relevance of accounting, they can also facilitate bias by providing camouflage. Consistent with theory, we find a hump‐shaped relation between a firm's propensity to engage in intentional misstatement and the prevalence of unintentional misstatements in the firm's industry for the whole economy and a majority of the industries. The result is robust to using firms’ number of items in financial statements and exposure to complex accounting rules as alternative proxies for errors and to using the restatement amount in net income to quantify the magnitude of bias and errors. To directly test for the two effects of errors, we show that when errors are more prevalent, the market reacts less to firms’ earnings surprises and bias is more difficult to detect. Our results highlight the imperfectness of accounting, advance understanding of firms’ reporting incentives, and shed light on accounting standard setting.

Modelling Supply Response and Investment in Agriculture in Developing Countries - A View from the Cloister

Modeling aggregate supply response of agriculture in developing economies may be effectively pursued both at micro and meso-levels in a profit maximizing framework, choice of technique and household decision theoretical system of neo-classical tradition. The system of equations consisting of aggregate output supply, input demand, and private investment functions can be estimated taking into account of imperfections in land, labor, capital and public infrastructure and market access across ago-ecosystems and production systems.

The RNA Society: after 20 years clearly a big success.

This 20th anniversary of the RNA journal is a time to look back on what we have accomplished and perhaps more important to decide what is important for the future. I won't reiterate Olke Uhlenbeck's “Imperfect Account of the Founding of the RNA Society.” You can find that account on our website. I am glad Olke wrote it down when he did because you wouldn't want the aging founders to write it now. But I do remember quite well the elements I thought we needed. I thought it important that we have a society journal and that the journal should be rigorous in its review of the science but should not be a magazine. We even knew then that the criteria for a Science, Nature or Cell paper were not solely that the science be rigorous but that the material be “trendy.” Of course that is much worse now than it was then (or maybe we are no longer trendy). Serious peer reviewed publication of scientific results is important for getting a job, for academic advancement and for grant renewals. It is clear that we have accomplished what we set out to do in this regard. I thought that we should own the journal. The model for this is the JBC owned by ASBMB and the Protein Journal owned by the Protein Society. When the society owns the journal it can determine the policies of the journal and can maintain those policies. This would not necessarily be true if the journal is owned by a large publishing house. Furthermore I was aware that the ASBMB is wealthy because of its ownership of the JBC. We had been having various RNA processing meetings, first at Brookhaven and then for a number of years at Cold Spring Harbor. We wanted to formalize the nature and organization of an annual meeting. Our meetings have been a huge success because from the first the policy was that short talks be given by students (perhaps the early phage meetings were a model for this). But even more important, and this was never a written policy, was that the PIs be there and that they attend the talks. When a student gives a talk and he or she knows that the likes of Joan Steitz, Tom Cech, and Olke Uhlenbeck are sitting in the front row the talk takes on much more significance. All of the labs in this field work very hard with their students in preparing these talks and the sense of accomplishment in pulling it off is a priceless reward for the effort. For the future, I think we face a different and more difficult set of problems. We all know that the path the scientists of my era followed: Write a good thesis, do a good postdoc and get an academic job is much more difficult now. It is clear that our students understand this. I will not suggest solutions for this problem here but I have faith that our former students, now the leaders of the society, will take them on.

Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms

This study addresses conservatism in financial reporting. Firms seek financing for an investment. Investors have access to an imperfect accounting signal that may also have a conservative tendency. If the firms have no private information, conservatism is desirable only for negative ex ante expected value investments, consistent with the spirit of the results of Gigler et al (2009) and other studies. Conservatism is not optimal for positive expected value investments because it denies financing to too many of them. If firms have private information, however, conservatism may be desirable even for positive expected value investments. Conservatism is useful in this setting because it increases the probability that privately informed good firms will be able to distinguish themselves from bad firms. Otherwise, good firms prefer not to invest and the financing market fails.

Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms

This study addresses conservatism in financial reporting. Firms seek financing for an investment. Investors have access to an imperfect accounting signal that may also have a conservative tendency. If the firms have no private information, conservatism is desirable only for negative ex ante expected value investments, consistent with the spirit of the results of Gigler et al (2009) and other studies. Conservatism is not optimal for positive expected value investments because it denies financing to too many of them. If firms have private information, however, conservatism may be desirable even for positive expected value investments. Conservatism is useful in this setting because it increases the probability that privately informed good firms will be able to distinguish themselves from bad firms. Otherwise, good firms prefer not to invest and the financing market fails.

Research on China's Strategies of Develop Logistics Management

Recently, logistics management has become a main problems to China’s enterprises .On the one hand, the logistics cost too high is a hard problem to confine the development of a lot of China’s enterprises. The major reason lies in imperfect accounting, high stock and transportation cost, etc. On other hand, logistics management should be set up on sustainable development. This can be benefit to the development of enterprises and our country. Aimed at these problems, in light of the experience of China’s enterprises, the paper puts forward thirteen strategies to developing the logistics management. They have great value to practical applications in the enterprise.

Precision in Accounting Information, Financial Leverage and the Value of Equity

Abstract: Using an equity valuation model characterized by periodic imperfect accounting information, we examine how financial leverage affects a firm's accounting quality choice (i.e., precision). We find that the existence of financial leverage motivates firms with average to good performance to prepare accounting information with a high degree of precision. However, we conclude that when a firm is performing poorly it has an incentive to reduce accounting precision in order to lower the likelihood of both a debt covenant violation and the detection of accounting bias.

The role of imperfections in the solute transfer in nanofiltration

It is shown that the introduction of imperfections into the model of nanofiltration helps to explain an apparent contradiction between the moderate reflection coefficients and rather large initial slopes of rejection versus transmembrane volume flow curves often observed in nanofiltration. Within the scope of conventional model with no account of imperfections, this mismatch between the reflection coefficient and solute permeability automatically brings about either strongly reduced diffusivities of solutes in pores or unphysically large effective active layer thicknesses. The model can also explain the relatively weak dependencies of salt rejections on the feed concentrations especially often observed for the salts with multiple-charge co-ions.

Term Structures of Credit Spreads with Incomplete Accounting Information

We study the implications of imperfect information for term structures of credit spreads on corporate bonds. We suppose that bond investors cannot observe the issuer's assets directly, and receive instead only periodic and imperfect accounting reports. For a setting in which the assets of the firm are a geometric Brownian motion until informed equityholders optimally liquidate, we derive the conditional distribution of the assets, given accounting data and survivorship. Contrary to the perfect-information case, there exists a default-arrival intensity process. That intensity is calculated in terms of the conditional distribution of assets. Credit yield spreads are characterized in terms of accounting information. Generalizations are provided.

The Right and the Good and W. D. Ross's Criticism of Consequentialism

David Ross made the first sustained attack on Moore's agathistic utilitarianism or ethical neutralism – the first attack, that is, on a consequentialism purified of ethical naturalism. Ross started out with an important idea about the difference (in the sphere of action) between the right and the good, and a good appreciation of the dialectical situation about consequentialism. His attack, based on the personal character of duty, is greatly hampered by his imperfect account of the duty of beneficence and the supposed general prima facie duty to promote the good. In due course, duties of other kinds come to appear as exceptions to this duty – a damaging concession to consequentialism.

Inflation, real interest rates, and the bond market: A study of UK nominal and index-linked government bond prices

This paper estimates expected future real interest rates and inflation rates from observed prices of UK government nominal and index-linked bonds. The estimation method takes account of imperfections in the indexation of UK index-linked bonds. It assumes that expected log returns on all bonds are equal, and that expected real interest rates and inflation follow simple time-series processes whose parameters can be estimated from the cross-section of bond prices. The extracted inflation expectations forecast actual future inflation more accurately than nominal yields do. The estimated real interest rate is highly variable at short horizons, but comparatively stable at long horizons. Changes in real rates and expected inflation are strongly negatively correlated at short horizons, but not at long horizons.

On reproductions

A reproduction gives a very imperfect account of a work of art. The distortions of a photograph, while less obvious than those of an engraving, are still serious. According to some authorities the dangers of using reproductive photographs include the spoiling of the aesthetic eye and the too easy assumption that a copy can stand in for the original. While reproductions are indispensable they need to be employed critically: for example a good black-and-white photograph may sometimes be preferable to the meretricious colour slide.

Layered synthetic microstructures as Bragg diffractors for X rays and extreme ultraviolet: theory and predicted performance

Recent developments in thin film technology have made possible the construction of multilayered thin film structures that act as efficient Bragg diffractors for x rays and extreme ultraviolet (EUV) radiation. These structures (which we term layered synthetic microstructures or LSMs) are analogous to multilayer interference filters for the visible spectral region and have important potential applications in many areas of x-ray/EUV instrumentation. In this paper the theory of x-ray diffraction by periodic structures is applied to LSMs, and approximate formulas for estimating their performance are presented. A more complete computation scheme based on optical multilayer theory is described, and it is shown that, by adjusting the refractive indices and thicknesses of the component layers, the diffracting properties may be tailored to specific applications. Finally, it is shown how the theory may be modified to take account of imperfections in the LSM structure and to compute the properties of nonperiodic structures.