Robust Accounting Research Articles

Decarbonising product supply chains: design and development of an integrated evidence-based decision support system – the supply chain environmental analysis tool (SCEnAT)

Based upon an increasing academic and business interest in greening the industrial supply chains, this paper establishes the need for a state-of-the-art decision support system (DSS) for carbon emissions accounting and management, mainly across the product supply chains by identifying methodological shortcomings in existing tools, and proposing a supply chain (SC) framework which provide businesses with a holistic understanding of their supply chains and ensuring partners within supply chain collaborative networks have a shared understanding of their emissions. It describes the design and development of a DSS now known as supply chain environmental analysis tool (SCEnAT) in detail, putting its unique and innovative features into a comparative perspective vis-à-vis existing tools and software of different types. The methodological framework used to design and develop SCEnAT integrates different individual techniques/methods of supply chain (SC) mapping, SC carbon accounting, SC interventions and SC interventions evaluation on a range of key performance indicators (KPIs). These individual methods have been used and applied innovatively to the challenge of designing SCEnAT within the desired framework. Finally, we demonstrate the application of SCEnAT, especially the advantage of using a robust carbon accounting methodology, to a SC case study. The SCEnAT framework pushes the theoretical boundary by addressing the problems of intra-organisational approach in decision making for lowering carbon along the supply chain; with an open innovation, cutting edge, hybridised framework that considers the supply chain as a whole in co-decision making for lowering carbon along the supply chain with the most robust methodology of hybrid life cycle analysis (LCA) that considers direct and indirect emissions and interventional performance evaluation for low carbon technology investment and business case building in order to adapt and mitigate climate change problems. This research has implications for future sustainability research in SC, decisions science, management theory, practice and policy.

Changes in water and beverage intake and long-term weight changes: results from three prospective cohort studies

ObjectiveTo examine the long-term relationship between changes in water and beverage intake and weight change.SubjectsProspective cohort studies of 50 013 women aged 40-64 in the Nurses’ Health Study (NHS, 1986-2006), 52 987 women aged 27-44 in the NHS II (1991-2007), and 21 988 men aged 40-64 in the Health Professionals Follow-up Study (1986-2006) without obesity and chronic diseases at baseline.MeasuresWe assessed the association of weight change within each 4-year interval with changes in beverage intakes and other lifestyle behaviors during the same period. Multivariate linear regression with robust variance and accounting for within-person repeated measures were used to evaluate the association. Results across the three cohorts were pooled by an inverse-variance-weighted meta-analysis.ResultsParticipants gained an average of 1.45 kg (5th to 95th percentile, −1.87 to 5.46) within each 4-year period. After controlling for age, baseline body mass index, and changes in other lifestyle behaviors (diet, smoking habits, exercise, alcohol, sleep duration, TV watching), each 1-cup/d increment of water intake was inversely associated with weight gain within each 4-year period (−0.13 kg; 95% CI: −0.17, −0.08). The associations for other beverages were: SSBs (0.36 kg; 0.24, 0.48), fruit juice (0.22 kg; 0.15, 0.28), coffee (−0.14 kg; −0.19, −0.09), tea (−0.03 kg; −0.05, −0.01), diet beverages (−0.10 kg; −0.14, −0.06), low-fat milk (0.02 kg; −0.04, 0.09), and whole milk (0.02 kg; −0.06, 0.10). We estimated that replacement of 1 serving/d of SSBs by 1 cup/d of water was associated with 0.49 kg (95% CI: 0.32, 0.65) less weight gain over each 4-year period, and the replacement estimate of fruit juices by water was 0.35 kg (95% CI: 0.23, 0.46). Substitution of SSBs or fruit juices by other beverages (coffee, tea, diet beverages, low-fat and whole milk) were all significantly and inversely associated with weight gain.ConclusionOur results suggest that increasing water intake in place of SSBs or fruit juices is associated with lower long-term weight gain.

SIPA: generic and secure accounting for SIP

ABSTRACTAuthentication, authorization, and accounting services provide the framework on top of which a reliable, secure, and robust accounting system can be built. In a previous work of ours, we have presented a flexible and, most importantly, generic accounting scheme for next generation networks. In this paper, we substantially improve our previous work by providing the required Diameter application namely SIP‐Accounting (SIPA) that enables the use of our accounting scheme for Session Initiation Protocol (SIP) services. Additionally, in an effort to protect the service providers and the end users against accounting frauds, we implement an add‐on mechanism referred to as SIPA+ to combat attacks targeting the core accounting functions and the integrity of the respective accounting messages. Using the implemented SIPA and SIPA+ prototypes, we conducted a complete set of experiments testing several configurations and two distinct scenarios. The results reveal that the proposed accounting system and its security add‐on are fully operable in SIP environments without incurring much cost in terms of performance and overhead. Copyright © 2011 John Wiley & Sons, Ltd.

Urban Water Mass Balance Analysis

Planning for “water-sensitive” cities has become a priority for sustainable urban development in Australia. There has been little quantification of the term, however. Furthermore, the water balance of most cities is not well known. Following prolonged drought, there has also been a growing need to make Australian cities more water self-reliant: to source water from within. This article formalizes a systematic mass-balance framework to quantify all anthropogenic and natural flows into and out of the urban environment. Quantitative performance indicators are derived, including (1) degree of system centralization; (2) overall balance; potential of (3) rainfall, (4) stormwater, and (5) wastewater to offset current demand; and (6) water cycle rate. Using the method, we evaluate Sydney, Melbourne, South East Queensland and Perth using reported and modeled data. The approach makes visible large flows of water that have previously been unaccounted and ignored. It also highlights significant intercity variation. In 2004–2005, the cities varied 54% to 100% in their supply centralization, 257% to 397% in the ratio of rainfall and water use, 47% to 104% in their potential stormwater recycling potential, and 26% to 86% in wastewater recycling potential. The approach provides a practical, water-focused application of the urban metabolism framework. It demonstrates how the principles of mass balance can help foster robust water accounting, monitoring, and management. More important, it contributes to the design and quantitative assessment of water-sensitive cities of the future.

The critical role of monitoring, verification, and accounting for geologic carbon dioxide storage projects

A growing concern that increasing levels of greenhouse gases in the atmosphere are contributing to global climate change has led to a search for economical and environmentally sound ways to reduce carbon dioxide (CO2) emissions. One promising approach is CO2 capture and permanent storage in deep geologic formations, such as depleted oil and gas reservoirs, unminable coal seams, and deep brine-containing (saline) formations. However, successful implementation of geologic storage projects will require robust monitoring, verification, and accounting (MVA) tools. This article deals with all aspects of MVA activities associated with such geologic CO2 storage projects, including site characterization, CO2 plume tracking, CO2 flow rate and injection pressure monitoring, leak detection, cap-rock integrity analysis, and long-term postinjection monitoring. Improved detailed decision tree diagrams are presented covering the five stages of a geologic storage project. These diagrams provide guidance from the point of site selection through construction and operations to closure and postclosure monitoring. Monitoring, verification, and accounting techniques (both well-established and promising new developments) appropriate for various project stages are discussed. Accomplishments of the Department of Energy (DOE) Regional Carbon Sequestration Partnerships field projects serve as examples of the development and application to geologic storage of MVA tools, such as two-dimensional and three-dimensional seismic and microseismic, as well as the testing of new cost-effective monitoring technologies. Although it is important that MVA and computer simulation efforts be carefully integrated to ensure long-term success of geologic storage projects, this article is limited to a discussion of MVA activities. This article is an extension of a report published in 2009 by the DOE National Energy Technology Laboratory titled, “Best Practices for Monitoring, Verification, and Accounting of CO2 Stored in Deep Geologic Formations,” to which interested readers are referred for more details on MVA tools. Ultimately, a robust MVA program will be critical for establishing carbon capture and storage as a viable greenhouse gas mitigation strategy.

Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria

Accountability in the control and management of public funds is one of the most sensitive aspects of the activities of government in all democracies. Hence, the 1999 Constitution of the Federal Republic of Nigeria contains provisions relating to legislative powers and control over public funds. However, the required level of accountability in public expenditure has not been achieved in Nigeria. The situation has remained worrisome even though the country does not lack in the appropriate laws and regulation required to bring sanity into the system. Though there have been some bold steps and initiatives in the recent past by the government by strengthening existing institutions and creating new ones with responsibility for fraud and other controls, the issue of weak accounting infrastructure has not been addressed. The paper argues that accountability in public expenditure can more easily be realized within the context of a sound accounting infrastructure and a robust accounting profession and not in the multiplicity of laws and anti-corruption agencies; all of which are reactive in nature. Therefore, the paper reports on the current state of accounting infrastructure in Nigeria, and conclude with an assessment of the existing agencies and current reform initiatives in ensuring accountability in public expenditure in Nigeria.

A generic accounting scheme for next generation networks

Accounting is generally considered as one of the most challenging issues in modern and future mobile networks. As multi-domain complex heterogeneous environments are becoming a common terrain, accounting procedures performed by network and service providers have turned into a key aspect. However, in order for these networks to reliably deliver modern real-time services, they should, among other things, provide accurate accounting services, particularly billing. This work elaborates on the accounting process, proposing a novel and robust accounting system. The requirements of the proposed mechanism are defined and all the accounting scenarios that the system should cope with are examined. All the proposed accounting extensions are implemented by means of Diameter AVPs and commands. Our mechanism is generic and capitalizes on the existing AAA infrastructure, thus providing secure means to transfer and store sensitive billing data. More importantly, it can be easily incorporated into the providers' existing mechanisms regardless of the underlying network technology. At the same time, its generic nature allows for interoperability between different network operators and service providers. Through extensive experimentation, we can also infer that our scheme is lightweight, scalable, and easy to implement requiring only minor modifications to the core Diameter protocol.

Paying the Price of the Failure to Retain Legitimacy in a National Charity: The CORSO Story

The Council for the Organisation of Relief Services Overseas (CORSO), established in 1944, was dedicated to the relief of poverty overseas. It was a New Zealand organisation which acted to co-ordinate the activities of different national bodies; all of whom shared a vision of working towards such relief of the poverty. CORSO's primary vision for such relief being organised under one umbrella attracted 50 member organisations by 1967. Legitimacy theory provides an undemanding theoretical frame for early CORSO. It also explains the period of crisis in relation to reduced legitimacy when, in the 1960s, CORSO began to focus increasingly on development to build foundations for impoverished peoples overseas to gain greater self-reliance. This change in strategic direction was insufficiently communicated to the general public, though it was generally accepted within the organisation.From the 1970s the increased politicisation of society impacted on CORSO's membership, and Maori radicals became prominent in CORSO along with leftist individuals and groups. The early strong coalition was progressively replaced with divisiveness from the mid-1970s amid growing public mistrust of CORSO; as it changed from an apolitical body to one increasingly focused on issues from an anti-capitalist stance. Polarisation and the subsequent consequences are similar to other not-for-profit coalitions.Deterioration in budgeting was concomitant with CORSO's declining Appeal proceeds. Without suggesting a central role for accounting in CORSO's decline, the correlation of robust or deficient accounting processes respectively with economic good and poor health appears positive. Until the late 1960s, evidence indicates a robust accounting process which subsequently deteriorated, from the 1975 Treasurer's Report onwards. In examining CORSO's decline from 1970, until its functional death in 1991, the causes of this decline provide a valuable illustration of the importance of political independence and integrity for charitable organisations' survival. The data for this study is derived from primary and secondary sources including newspaper articles, annual reports, correspondence and opinion surveys. This research also analyses accounting data, evidencing a correlation of robust or deficient accounting processes respectively with economic excellent or poor health. To this extent the accounting data provides a bio-marker of organisational health. Key to CORSO's demise was a change in strategic direction brokered by governing members which resulted in a philosophical shift unsupported by many of its core orthodox member bodies, with 'fatal' consequences. CORSO from 1990 was not a broad-based coalition, but survives as a persistent, yet impaired, brand name employed by a small coalition of socialists and Maori radicals. CORSO failed to erect barriers to capture, or to recognise it. This historic perspective on the demise of such a giant in New Zealand charities provides a clear illustration of a failure to sense and adapt sufficiently to its dynamic political landscape, and illustrates how the not-for-profit sector is more dependant than other sectors on continuing legitimisation processes in its implicit contract with the society to which it offers its vision.

The Cost of Nurse-Sensitive Adverse Events

The aim of this study was to describe the methodology for nursing leaders to determine the cost of adverse events and effective levels of nurse staffing. The growing transparency of quality and cost outcomes motivates healthcare leaders to optimize the effectiveness of nurse staffing. Most hospitals have robust cost accounting systems that provide actual patient-level direct costs. These systems allow an analysis of the cost consumed by patients during a hospital stay. By knowing the cost of complications, leaders have the ability to justify the cost of improved staffing when quality evidence shows that higher nurse staffing improves quality. An analysis was performed on financial and clinical data from hospital databases of 3,200 inpatients. The purpose was to establish a methodology to determine actual cost per case. Three diagnosis-related groups were the focus of the analysis. Five adverse events were analyzed along with the costs. A regression analysis reported that the actual direct cost of an adverse event was dollars 1,029 per case in the congestive heart failure cases and dollars 903 in the surgical cases. There was a significant increase in the cost per case in medical patients with urinary tract infection and pressure ulcers and in surgical patients with urinary tract infection and pneumonia. The odds of pneumonia occurring in surgical patients decreased with additional registered nurse hours per patient day. Hospital cost accounting systems are useful in determining the cost of adverse events and can aid in decision making about nurse staffing. Adverse events add costs to patient care and should be measured at the unit level to adjust staffing to reduce adverse events and avoid costs.

Adoption of International Accounting Standards: Ten commandments for the EU financial services sector

The need to have globally comparable and robust accounting standards has stimulated the development and implementation of a common set of International Accounting Standards (IAS) across the globe. This will benefit organisations, individual investors and the economy as a whole. The new standards are expected to impart transparency in financial statements, ensure easier comparability with competitors, promote efficient global investment, give cheaper access to global capital and facilitate consolidation transactions. In order to facilitate globalisation of capital markets in this area, the European Union (EU) announced its plans to adopt the IAS by 2005.