Source Statements Research Articles

The impact of the new OHADA accounting system on the judgments and decisions of Cameroonian bankers

Abstract Cameroon and 15 other African States belonging to the Organization for the Harmonization of Business Law in Africa (OHADA) adopted the Uniform Act Organizing and Harmonizing Undertakings' Accounting Systems on March 23, 2000, which scuttled the OCAM accounting plan in favor of the new OHADA accounting system (SYSCOHADA). Companies were required to adopt SYSCOHADA for company accounts and consolidated accounts beginning on January 1, 2001, and January 1, 2002, respectively. The goal of this study is to compare the impact of the presentation format and informational content of both accounting systems on the judgments and decisions of bankers, and, more specifically, to find out whether the information contributed by SYSCOHADA has changed the judgments and decisions bankers made under the old OCAM accounting plan. To that effect, a field experiment was conducted with Cameroonian bankers using a within-subjects design. Significant differences were noted in bankers' underlying judgments (operating income, net income, cash flow, leverage, liquidity, and ability to raise capital) as well as in their initial judgments about profitability and financial structure. Conversely, no significant differences were noted with respect to other judgments and decisions, i.e. principal judgments about the overall risk rating and overall risk trend, the loan decision, and the interest rate to charge (risk premium). Further, the new statement of sources and applications of funds (SSAF) influenced their underlying judgments about operating income, leverage, liquidity, and ability to raise capital, as well as their initial judgments about financial structure.

New IFRS, Half-Way Up to 'The' Profit Formula(R)

The new IFRS (International Financial Reporting Standards) acknowledge value differences in some instances but not in all cases. Moreover, for instance under regulation IAS 16, fundamental mistakes are still allowed or even prescribed, contradictory to logic. It is never correct to enter direct mutations onto the balance sheet regardless of the profit and loss account.A new equation is available within which the balance sheet, the profit and loss account, and the statement of source and use of funds remain inter-related. The apparent antithesis between nominalism and substantialism has been bridged over. The Profit Formula(R), this basic equation of profit measurement, includes each and every capital maintenance concept and does not exclude a single concept of value. According to all reasonable profit definitions, anybody can measure profit over a randomly chosen period, of any length - quickly and easily. The Profit Formula(R) is exceptionally user-friendly. Working with this profit meter is straightforward and relatively simple. Counting and calculating are reduced to an absolute minimum via a direct way to the outcome. A tremendous amount of money can be saved with regard to administration and fringe costs, including for cases of pure nominalism (measuring fiscal profit).

建築のマネジメント支援手段としての環境性能評価の相互比較可能性に関する考察

Based on submitted comments and discussion in ISO/TC59/Sc17/W4, the paper discusses the requirements to the methods of environmental performance assessment to ensure comparability of results of assessment by different methods. It shows five categories of environmental issues of concern by stakeholders of building that could be involved as a basis of criteria of assessment methods. The paper identifies there exist significant differences in the scope of involves issues, because of regional based biases as well as technical feasibility. Respecting on interdependencies of those categories of environmental issues, the paper indicates structural analysis method using the idea of concept network diagram. The agreed and standardized diagram could be the first step to realize compatibilities. The paper emphasizes that the clear statement of system boundaries, setting assumptions and information source is also significant requirements to assure comparability of the different methods.

Measurement of Income Tax on Period Profit - Either Fiscal Accounts or Otherwise, both Exact and Simple

Measurement of income tax on period profit, both tax to be paid (resulting from the fiscal accounts) and the one and only real tax burden in the internal documents (management accounting) as well as the tax costs in the published accounts (financial accounting), can all be calculated by means of The Profit Formula(R), quickly and easily. Also special items, for instance tax-free revenues and losses that are not fiscally acknowledged, can easily be processed. Anybody can measure any reasonable period profit with The Profit Formula(R). Counting and calculating is absolutely minimal and exceptionally simple via a direct way to the solution. Short and easy. A tremendous amount of money can be saved with regard to administration and fringe costs, also in case of pure nominalism (HC-accounting). The budgets of many accounts departments can be cut drastically.Direct mutations in the share capital are out of the question. The unity between balance sheet and profit and loss account cannot be disaggregated, of course concerning a specific business and exclusive capital withdrawals and likewise payments. Balance sheets, profit and loss account, statement of source and use of funds relate to the very same money units during a certain period of time but viewed from different angles. They cannot miss one single money unit. Both the balance sheets at the beginning and end of the period under consideration and the profit and loss account, have to go hand in hand and fit together.

Halo and devil effects demonstrate valenced-based influences on source-monitoring decisions

Source attributions based on positive versus negative valence were examined in four experiments. The two sources were individuals who were depicted positively or negatively, and the content of their statements was similarly valenced. When valenced information about the sources was provided after learning the statements, test biases to attribute positive statements to the positive source and negative statements to the negative source were strongly present. Providing the same information prior to learning improved memory, but did not entirely eliminate test biases based on valence. Signal detection analysis suggests that these “halo effect” biases are criterion-based and not memory-based. Therefore, the results are more consistent with descriptions of source-monitoring processes that can benefit from familiarity-based partial information as opposed to descriptions in which source monitoring is primarily recollection-based.

Justice et délits champêtres dans le Comtat d'Ancien Régime : un état des source

Justice and field offences in the Ancien Régime Comtat : a statement of sources. The drafting in progress of a statement of judicial sources for the Comtat Venaissin during the Ancien Régime reveals the great diversity of papal and seigneurial jurisdictions during the old Papal States of France. The minor jurisdictions - nearly eighty of them, have left relatively abundant archives from 16th to 18th century, homogeneous in their content (manuals and certificates of cases, books of termination, procedures and deed of the registry office of the court). These documents enable to understand the work of the field police and justice, which is shared between community consuls and baron and papal judges, in the local implementation of superior law and communal statuses.

News Section

The news section of IFLA Journal contains information about IFLA and its activities, and other "international" news. National information is only disseminated if it has international relevance. Attention is drawn to the fact that members are free to translate and/or duplicate any part of this news section, without copy right implications. IFLA, indeed, urges members to disseminate the IFLA news in their country and region. A statement of the source of information would be appreciated.

Symbolic debugging of embedded hardware and software

Symbolic debuggers are system-development tools that can accelerate the validation speed of behavioral specifications by allowing a user to interact with an executing code at the source level. In response to a user query, the debugger must retrieve and display the value of a source variable in a manner consistent with user expectations with respect to the source statement where execution has halted. However, when a behavioral specification has been optimized using transformations, values of variables may either be inaccessible in the runtime state or inconsistent with user expectations. We address the problem that pertains to the retrieval of source values for the globally optimized behavioral specifications. We present a new approach for symbolic debugging. The implementation of the new debugging approach poses several optimization tasks. We formulate the optimization tasks and develop heuristics to solve them. We demonstrate the effectiveness of the proposed approach on a set of designs.

External and Internal Instantiation of Abstract Information Facilitates Transfer in Insight Problem Solving

Four studies were conducted to examine how instantiation of abstract statements facilitates solutions to insight problems. The first two experiments explored the effects of external instantiation (adding a concrete example to the abstract source information) on transfer. Providing an example along with the abstract source statement fostered transfer of analogous solutions. Moreover, adding a complete concrete instantiation to an abstract statement produced greater transfer than adding only specific items to illustrate the abstract terms. The second two experiments examined the effects of internal instantiation (encouraging learners to generate their own concrete examples of the abstract information) on transfer. This factor, too, facilitated problem solving. Generating examples to instantiate the abstract statement yielded even better transfer than simply informing participants of the relationship between the abstract statements and the target problems. These findings suggest that both external and internal instantiation facilitate transfer by promoting mental processes associated with implementing the source analogs.

News Section

The news section of IFLA Journal contains information about IFLA and its activies, and other "international" news. National information is only disseminated if it has international relevance. Attention is drawn to the fact that members are free to translate and/or duplicate any part of this news section, without copy right implications. IFLA, indeed, urges members to disseminate the IFLA news in their country and region. A statement of the source of information would be appreciated.

65th IFLA Council and General Conference Bangkok

The news section of IFLA Journal contains information about IFLA and its activies, and other "international" news. National information is only disseminated if it has international relevance. Attention is drawn to the fact that members are free to translate and/or duplicate any part of this news section, without copyright implications. IFLA, indeed, urges members to disseminate the IFLA news in their country and region. A statement of the source of information would be appreciated.

Constraints on accessing abstract source information: Instantiation of principles facilitates children's analogical transfer.

An abstract principle provided as source information alone often fails to enhance analogical transfer. Two experiments were conducted to investigate the circumstances under which an abstract statement promotes analogical problem solving in children. External instantiation (providing concrete examples, with similar or dissimilar surface features along with an abstract statement) and internal instantiation (encouraging learners to generate concrete examples of the abstract statement) were equally effective in facilitating transfer. Adding explicit causal relations in the source statements did not significantly enhance transfer. These results suggest that abstract information by itself is less accessible because it lacks superficial features similar to the target problem and lacks example-specific contextual information. Educational implications of the effects of external and internal instantiations are discussed.

Cash flow statement: Management tool or statutory requirement?

The Cash Flow Statement (CFS) had been in use in South Africa since October 1988. It replaced the Statement of Sources and Application of Funds, which had been in use since 1973. In spite of the general acceptance of the benefits of the CFS and its superiority over the Statement of Sources and Application of Funds, there are certain inherent problems. These problems mainly relate to the format of the CFS and its ability to assist in forecasting the survival prospects of an enterprise. In this article the focus is firstly on the format of the CFS and it is compared with the requirement of other guidelines. A revised format is proposed. It also considers the usefulness of the CFS as a management tool in financial decision making. Areas of financial decision making which are considered, are financing, capital investment, dividend and pricing decisions. The final conclusion is that although the CFS could be standardized to a large extent, the same does not apply to the calculation of cash flows for financial decision making in different areas.

Foreign Currency Translation and FRS 1

Abstract The recently issued UK Financial Reporting Standard 1 (FRS 1) requires the replacement of the Statement of Source and Application of Funds by a Cash Flow Statement. A significant issue, disregarded in the past and specifically addressed by the new standard, is the reporting of foreign cash flows in a consolidated cash flow statement involving foreign subsidiaries. This paper evaluates the provisions of FRS 1 in relation to this issue. It is argued that the new requirements will not entirely resolve existing comparability problems and will not necessarily result in a cash flow statement which reflects the sterling equivalent of cash flows as they occur in a foreign currency.

Detection and recovery of endangered variables caused by instruction scheduling

Instruction scheduling re-orders and interleaves instruction sequences from different source statements. This impacts the task of a symbolic debugger, which attempts to present the user a picture of program execution that matches the source program. At a breakpoint B , if the value in the run-time location of a variable V may not correspond to the value the user expects V to have, then this variable is endangered at B . This paper describes an approach to detecting and recovering endangered variables caused by instruction scheduling. We measure the effects of instruction scheduling on a symbolic debugger's ability to recover source values at a breakpoint. This paper reports measurements for three C programs from the SPEC suite and a collection of programs from the Numerical Recipes, which have been compiled with a variant of a commercial C compiler.

A hybrid implementation of a process‐oriented programming language for system simulation

AbstractThe implementation of a hierarchical, process‐oriented programming language for simulation (HSL) is described. It features a hybrid approach, involving the front end of a compiler and the back end of an interpreter. An HSL program is dichotomous in structure. Source statements from each part are translated into three‐address code for an abstract machine, and the resulting code is then interpreted. The algorithms and the supportive data structures that effect the translation and interpretation of HSL are detailed. The host language for HSL is C++. HSL is machine independent and can be ported to any machine on which the host language is available. Its initial implementation was carried out on an NCR Tower. More recently, it was transferred to an NCR PC916.

Dataflow analysis of array and scalar references

Given a program written in a simple imperative language (assignment statements,for loops, affine indices and loop limits), this paper presents an algorithm for analyzing the patterns along which values flow as the execution proceeds. For each array or scalar reference, the result is the name and iteration vector of the source statement as a function of the iteration vector of the referencing statement. The paper discusses several applications of the method: conversion of a program to a set of recurrence equations, array and scalar expansion, program verification and parallel program construction.

Cyclomatic complexity density and software maintenance productivity

A study of the relationship between the cyclomatic complexity metric (T. McCabe, 1976) and software maintenance productivity, given that a metric that measures complexity should prove to be a useful predictor of maintenance costs, is reported. The cyclomatic complexity metric is a measure of the maximum number of linearly independent circuits in a program control graph. The current research validates previously raised concerns about the metric on a new data set. However, a simple transformation of the metric is investigated whereby the cyclomatic complexity is divided by the size of the system in source statements. thereby determining a complexity density ratio. This complexity density ratio is demonstrated to be a useful predictor of software maintenance productivity on a small pilot sample of maintenance projects. >

From the Secretariat

The news section of IFLA Journal contains information about IFLA and its activities, and other "international" news. National information is only dissemi nated if it has international relevance. Attention is drawn to the fact that members are free to translate and/or duplicate any part of this news section. without copyright implications. IFLA, indeed, urges members to disseminate the IFLA news in their country and region. A statement of source of information will be appreciated.

Region scheduling: an approach for detecting and redistributing parallelism

Region scheduling, a technique applicable to both fine-grain and coarse-grain parallelism, uses a program representation that divides a program into regions consisting of source and intermediate level statements and permits the expression of both data and control dependencies. Guided by estimates of the parallelism present in regions, the region scheduler redistributes code, thus providing opportunities for parallelism in those regions containing insufficient parallelism compared to the capabilities of the executing architecture. The program representation and the transformations are applicable to both structured and unstructured programs, making region scheduling useful for a wide range of applications. The results of experiments conducted using the technique in the generation of code for a reconfigurable long instruction word architecture are presented. The advantages of region scheduling over trace scheduling are discussed. >