Special Account Research Articles

Logarithm Transformation Model for Estimating the Cost of Offshore Platform Decommissioning for Deep and Shallow Water

Offshore oil and gas installations are often costly to fabricate and install, in the same vein, it is obvious to ascertain that the cost of decommissioning will also be expensive. The usual practice is to decommission those platforms after reaching or exceeding their economic lifespan of usually 25 to 30 years without an iota of hope or likelihood of Enhanced Oil Recovery (EOR). The biggest challenge facing oil and gas industry is developing an accurate cost estimate for offshore platform decommissioning. However, experienced decommissioning contractors are extremely limited globally. The burden of decommissioning earlier platforms which did not incorporate the costs of decommissioning in their concession agreements with operators falls squarely on operators. In recent concession contracts, operators are mandated to set aside an annual amount into a special account created specifically to cater for decommissioning at the end of the concession or economic life of the platform. However, a common challenge facing the industry is determining accurate decommissioning costs for offshore platforms. This study attempts to use logarithm transformation of multiple regression approaches to establish a generalized regression cost model for determining the cost of a particular platform. On the whole, the results show a reflection of the cost incurred in decommissioning a Harvest platform which is only 0.39% higher than the actual cost estimate. As such it falls within the pre-determined range of 15%. Consequently, the results could be used to define a Zone of Possible Agreement (ZOPA) for offshore platform decommissioning contractual arrangement before engaging in negotiations with decommissioning contractors in order to improve value for money.

The ontology of twerk: from ‘sexy’ Black movement style to Afro-Diasporic sacred dance

The objective of this article is to develop an ontology of twerk that situates it within Black Atlantic choreographic modalities, including those of Afro-Diasporic religions. As a corrective to the pervasive stereotyping and appropriation of twerk, I place its normative performance within the cultural space of contemporary Black New Orleans. I furnish an overview of temporally proximate regional variations in the United States and locate its more remote antecedents in the participatory dances documented on North American plantations. Twerk also shares various morphological and thematic similarities with Caribbean and Latin American movement traditions that have promoted female sexual, economic, and political freedom. Of these, I take into special account Brazilian, Cuban, and Haitian dances sacred to Afro-Diasporic deities venerated for giving life and bearing witness to death. I conclude that twerk should be understood properly as part of a family of Black Atlantic dances that emerged from shared histories of domination.

Reforming the International Monetary System in the 1970s and 2000s: Would a Special Drawing Right Substitution Account Have Worked?

AbstractAdvocates of a more pluralistic international monetary and financial system seek to reduce reliance on a single national currency and to bring international liquidity under collective control. One recently revived proposal would transform US dollar official reserves into claims denominated in the IMF's key currency basket, Special Drawing Rights (SDRs). Drawing on new archival evidence and simulations, this article highlights issues that derailed earlier agreement on such an account and shortcomings of design and ambition revealed by subsequent developments. One design issue was account losses if US dollar yields failed to exceed SDR yields enough to offset dollar depreciation. In fact, uncovered interest parity did not hold and could well have left the account persistently insolvent. Another shortcoming was ambition: the proposed account proved simply too small to achieve the desired lowering of the dollar's share of foreign exchange reserves. Any new proposal needs to address these shortcomings.

Analysis on the Annual Expenditures Disparity of the Special Account for Educational Expenses

Analysis on the Annual Expenditures Disparity of the Special Account for Educational Expenses

PERLAKUAN AKUNTANSI ATAS KONSTRUKSI DALAM PENGERJAAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN MINAHASA

This study aimed to assess and provide feedback on the accounting treatment of Construction in Progress which is within the financial statements of Local Government. The analysis method used in this research is to use descriptive analysis method to describes the results of the analysis of the accounting treatment conducted by local government to account Construction in progress. Construction in progress are fixed assets that are in the process of development. The work includes the construction in the land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets that the process of acquisition and / or construction requires a certain period of time and has not been completed. Listing of construction in progress in Minahasa regency government is done by making an adjustment to the journal reported assets unfinished for later recorded under construction in progress. In the process of recording still no records of advances in the development of an asset. There are some problems that can be encountered by the relevant local government recognition of a construction in progress. Recognition of construction in progress are important things that need to follow the guidelines in the Government Accounting Standards. Above special cases should be given special treatment and separate accounting policies in recognition of Construction in progress.

Optimizing Overhaul of Housing in Russia

This article systematizes data on the new system for organizing and funding the overhaul of common property in an apartment building (AB), being one of the most important directions of communal services reform. The purpose of optimization of the overhaul system of apartment building common property is effective functioning of the AB common property overhaul system. The optimization shall be implemented by applying international practices, while considering the specifics of domestic procedures of apartment building overhaul system. A defining concept in this new overhaul system is the overhaul fund whose main source would be obligatory target payments made by owners of apartments in apartment buildings. The owners from each apartment building should select one of two possible ways to create such a fund (on a special account or on a regional operator’s account). The article deals with development of regulatory framework for overhauls of common property in apartment buildings, approval of the regional program, minimum rate of contribution for the overhaul, as well as creation and management of the regional operator’s activities. Considering a number of existing issues, this article lists basic ways how to optimize the overhaul system for apartment buildings. The conclusions and proposals made in this study can be used to solve practical tasks.

Effects of Emotional Labor, Somatic Symptoms, and Emotional Support on Quality of Life among Middle-aged Female Workers

Purpose: The purpose of this study was to examine the effects of emotional labor, somatic symptoms, and emotional support on quality of life among middle-aged women workers. Methods: The study design was a descriptive survey research. Data were collected from October 2013 to January 2014 in Korea. A self-reported questionnaire was administerd in a convenience sample of 264 middle aged women in various working places. The survey included socio-demographic and job-related factors, and the questionnaires about emotional labor, somatic symptoms, emotional support, and quality of life. Data were analyzed using descriptive statistics, t-test, ANOVA, pearson’s correlation coefficient, and stepwise multiple regression. Results: Stepwise multiple regression showed that somatic symptoms had the greatest effect on quality of life (β=-1.65, p<.001), followed by emotional support (β=0.67, p<.001), and job satisfaction (β=3.98, p<.001). And these variables accounted for 52% of quality of life among middle-aged women workers (F=97.14, p<.001). Conclusion: These results suggest for clinical nurses to take somatic symptoms, emotional support, and job satisfaction into special account in order to improve the middle aged women worker’s quality of life. Ultimately, a health promotion program focusing on these influential variables in workplace need to be developed for the given population.

The Temporalization of Listening in the Intersubjective Relation

PhD in Social Sciences, University of Helsinki, post-doctoral researcher at the Faculty of Economics and Political Studies, 09240 Espoo, Finland.E-mail: irina.poleshchuk@helsinki.fiThe paper explores the ethical significance of listening in intersubjective relations with another person. Rooted in Levinas’s account of intersubjective temporality this research discusses listening as a vision of responsibility, as a welcome of the other and as a possibility to realize responsibility as being for the other. The main focus is to analyze listening as a disturbance of ethical subjectivity and as a traumatic experience, and to understanding how an expression of the face of the other requires an ethical response in the form of attentiveness and listening. Referring to Levinas’s ethics I show that listening grows from the function of auto-affection and affection. First, I bring into discussion a description of pre-reflective subjectivity, which has not yet encounter the appeal of the other. I analyze subjectivity in its displacement and the sense of pain. Then I turn my attention to the work of affection in temporalizing consciousness and how it results into a temporal gap, dephasing, into a non-intentional consciousness and passivity. All these create an important context to locate the meaning of the ethical listening as a formation of the present. I will also give a special account of sensibility and corporeity, which arise from the notion of affection and non-intentional consciousness, and which, gradually, form driving principles of synchrony and diachrony. Thus, the main goal of this paper is to illuminate the principle why listening is seen as a specific mode of temopralization for subjectivity and of reasoning responsi-bility, and how listening is initiated by diachronical movement and how it is found at the basis of the face-to-face situation. Key words: intersubjectivity, affection, dephasing, diachrony, the other, temporality, non-intentional consciousness, welcome. ТЕМПОРАЛИЗАЦИЯ СЛУШАНИЯ В ИНТЕРСУБЪЕКТИВНОМ ОТНОШЕНИИИРИНА ПОЛЕЩУКДоктор философии, исследователь-постдокторант Университета Хельсинки (Финляндия), фа-культет экономических и политических исследований, 09240 Эспоо, Финляндия.E-mail: irina.poleshchuk@helsinki.fi

지방교육 복지재정의 실태 분석 연구 -부산광역시교육청 교육비특별회계를 중심으로-

Abstract This paper is to analyze the size of Busan Metropolitan City Office of Education Special Account and Educational finance Changes based on the welfare types from 2009 to 2013. It also identifies the impact on welfare finance education programs that target low-income students. The size of Education welfare finance was increased to 355.3 billions (2013) from 90.9 billions (2009), with the last 5 years average annual growth rate as high as 41.9%. But there has been relative decrease in the size of selective welfare budget for low income students such as tuition assistance & IT support to low-income and vulnerable groups, rural schools support to improve facilities, education welfare priority program. The finding suggests that the size of selective welfare budget should not be decreased due to universal education welfare policy. If it is to expand the universal education welfare, then there should be redesigning of local educational finance and further revenue for local education finance to keep the budget for the education welfare target groups.Key words : Local education finance, Educational welfare, Selective Education Welfare

Problems and Optimization Recommendations Exist in Manufacturing Logistics Cost Accounting

logistics management system is a new thing in China, the logistics cost accounting method can be also used some be inopportune or inappropriate, and therefore have a very negative impact on the operation of enterprises. The current or on the accrual basis of accounting, and have set up a special accounting system to the operation mechanism of logistics, lead to the definition of logistics cost according to the comprehensive accounting. The following describes the logistics cost accounting method of manufacturing enterprises, discusses the reasons for the logistics cost accounting, research on some problems in current logistics cost accounting, and gives specific suggestions for improvement.

Earnings management in the electric utility industry: profit incentives

Electric utilities face profit regulation tied explicitly to accounting data. Under existing rate structure, the utilities are required to provide periodic and specialized accounting reports for use in rate decisions. Consumer groups and opponents often criticize the rate structure alleging possible alteration of accounting reports by utilities to gain favorable regulation. Nonetheless, there is little empirical evidence supporting the allegation. This study investigates profit incentives for earnings management by utilities seeking rate increases. Specifically, this study investigates whether electric utilities proactively adopt profit-reducing actions before and during rate requests. The results are consistent with strategic use of accounting methods to reduce reported profits immediately before and during rate requests. The evidence supports the notion that utilities reduce profits just before and during rate reviews to relax regulatory constraints and improve profit opportunities.

On comparison theorems for quasi-linear elliptic inequalities with a special account of the geometry of the domain

We consider non-negative solutions of quasi-linear elliptic inequalities in , , where , is a non-empty open set, and the function satisfies the ellipticity conditions , , , , for almost all and all . Our bounds for solutions take the geometry of into account.

AB0108 Increased Expression of GM-CSF Secreting Peripheral B Cells in Patients with Rheumatoid Arthritis

BackgroundB cells secreting GM-CSF have been recently identified to participate in innate immunity against bacteria. GM-CSF is known also to play a key role in rheumatoid arthritis (RA) pathogenesis and...

Electrochemical synthesis of CdSe/CdTe nanowires for hybrid photovoltaic structures

ABSTRACTAdvanced electrochemical technique was elaborated to fabricate self-organized CdSe nanowire structures from aqueous electrolytes on ITO coated glass substrates. We have recently been demonstrated successful electrochemical formation of free-assistent CdSe nanowire structures with diameter around 30 nm. This work has extended our previous research of electrodeposition of Cd chalcogenide (CdSe, CdS) nanowires to formation of core-shell CdSe/CdTe photosensitive nanowire structures. CdSe nanowire structures were synthesized potentiostatically from an acidic solution of H2SeO3 and CdCl2 at room temperature. Then the CdSe (core) nanowires were further passivated with CdTe (shell) thin film by method of electrochemical deposition from acidic solution of H2TeO3 and CdCl2. The effect of interfacial passivation with CdTe layer on the performance of the prepared photovoltaic structures was investigated and special account was paid to the morphology, composition and photovoltaic properties of obtained CdSe/CdTe nano-layers. It should be noted, that electrically conductive polymer photoabsorbers (poly (3-octylthiophene) etc.) were applied successfully for preparation of high work-function ohmic contact-sensitizer layer to CdTe shells. The electrodeposition and spin-casting techniques were applied step-by-step to prepare complete hybrid photovoltaic structures.

Adoptive immunotherapy of metastatic breast cancer: present and future

Breast cancer is a systemic disease with a primarily local component. Besides surgical resection and irradiation of the locoregional tumor setting, central therapeutic aim is the elimination of disseminated micrometastatic tumor cells using cytostatic and/or hormonal treatment. Nevertheless, in the course of time a majority of patients suffer from systemic recurrence in the form of distant metastases. Intriguingly, in this connection, intratumoral cytotoxic T lymphocytes might serve as independent predictors of treatment efficacy and clinical outcome. Loss of immune balance (tumor dormancy) during intensive cross talk between T cells and tumor cells in the bone marrow microenvironment is suggested one reason for distant metastatic relapse. In this clinical context, further supportive therapies become increasingly attractive, taking immunological features of breast cancer cells into special account. The present review aims to dissect bone marrow-derived cellular antitumor immune responses and translational immunologic treatment options regarding their actual relevance to patients' clinical benefit and their future directions in breast cancer management.

The Great Wardrobe Accounts of Henry VII and Henry VIII, ed. Maria Hayward

The records of the early Tudor Great Wardrobe are important for two reasons. They show how kings and their courtiers dressed, at a time when social rank, political power and familiarity with foreign fashion were readily displayed in clothing. They also show where the most discriminating buyer in the kingdom went to buy luxurious materials and commission high-quality services, and thus shed light on the economy of London, above all the textile, fur and tailoring trades. They have been essential to Maria Hayward’s skilful reconstruction in her earlier publications of the world of dress at the courts of Henry VII and Henry VIII and in sixteenth-century society more generally. In the present volume she provides an edition of accounts for the years 1498–9, 1510–11 and 1543–4. These illustrate different parts of the period, under Henry VII, the young Henry VIII and his older self. They were produced by three successive keepers of the Great Wardrobe: Sir Robert Lytton (1493–1505), Sir Andrew Windsor (1505–43), and Sir Ralph Sadler (1543–53). While the first two are standard annual accounts, the third is a special account of the provisions made for the king’s invasion of France. But what they all have in common is that, unlike the particular accounts for other years, they were composed in English and can thus be reproduced here in their original wording, though modernised in spelling. Appendices list all the recipients of clothing from the Great Wardrobe for the reigns of Henry VII and Henry VIII noted in the Great Wardrobe accounts, warrants and inventories extant at The National Archives and in some other repositories. For the introductory analysis of suppliers of goods and services, various other relevant accounts, such as those of the King’s Chamber and those for coronations and royal funerals, are added in. The volume’s sweep is thus broad, but not quite comprehensive, for it does not consider the particulars of account in English for 1511–12 in British Library Egerton MS 3025, nor a number of warrants, scattered when part of the Great Wardrobe records left royal custody, sought out by autograph collectors for their royal signatures, and now in various British and American libraries.

Book Reviews

Book Reviews

Crafting Coherence from Complex Policy Messages: Educators’ Perceptions of Special Education and Standards-Based Accountability Policies

Federal special education and accountability policies requires that educators individualize instruction for students with disabilities, while simultaneously ensuring that the vast majority of these students meet age-based grade-level standards and assessment targets. In this paper, we examine this dynamic interplay between policies through analysis of policy documents and interviews that reveal how a sample of educators grapple with their simultaneous implementation. We found that educators made sense of some facets of the policies as complementary and others as contradictory. NCLB and IDEA offered consistent and specific guidelines defining “highly qualified” teachers and educators reported a clear and accurate understanding of these policy demands. On an issue where there was no specific guidance from NCLB–the placement of special education students–educators interpreted the law as promoting the inclusion of more students in general education courses, often to an extent that contradicted the guidance offered by IDEA. With respect to fundamental issues of teaching and learning, NCLB and IDEA represent contradictory theories of action and educators perceived conflict and expressed concerns about unintended consequences for students. Based on our empirical findings, we conclude with a set of theoretical propositions regarding how the alignment of policy messages influences educators’ interpretation of policies, which in turn may have implications for how they enact policies.

Legal, Political and Social Obstacles for Headscarved Women Working at State Institutions in Turkey

Abstract This article aims to offer some remarks as to legal, political and social obstacles for women wearing a headscarf and working at State institutions. The first part focuses upon the historical background and the ideological context of the creation of the ‘new Turkey’, in order to explain why a garment revealing the affiliation to the majority’s religion is so controversial. The second part deals with the legal basis for the prohibition for headscarved women to work at State institutions, the political opposition to the use of the headscarf in State institutions, and the polarisation in the social understandings of the headscarf. The third part is a critique of the arguments for this limitation and takes three principles into special account: equality between men and women, secularism and State neutrality. Finally, some conclusive remarks are made concerning the prospects for resolution.

A Comprehensive Review on Breast Cancer

The incidence of Breast Cancer is increasing, particularly in previously low incidence area such as Asian developing country like India. In the Present article Authors tried to review the Breast cancer statistics with the help of Graphical data. The comprehensive study also review with special account on causes, cancer types, different stages sign and symptoms, methods of detecting with their treatments as Radio therapy, Chemotherapy, Surgery and also have shown the various food and nutraceuticals which can be used as a preventive food for cancer.