Academic literature on the topic 'First in, first out (Accounting)'
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Journal articles on the topic "First in, first out (Accounting)"
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Carnegie, Garry D., and Brian G. Williams. "The first professors of accounting in Australia." Accounting History 6, no. 1 (2001): 103–15. http://dx.doi.org/10.1177/103237320100600107.
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A range of contributions in the accounting history literature deal with “the first”. While such studies set out to identify key points in time in the development of accounting, they may also narrow perspectives on accounting's past. This study on the first professors of accounting in Australia seeks to clarify the historical record while, at the same time, pointing out the difficulties of the task. A call is also made to set such studies within the ambit of a theme identified by Carnegie and Napier (1996, 2000) as “comparative international accounting history”.
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Harris, Peter, and William Stahlin. "The Theoretical Defenses Of The Last In First Out Inventory Methods." Journal of Business & Economics Research (JBER) 12, no. 1 (2013): 43. http://dx.doi.org/10.19030/jber.v12i1.8376.
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The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board (IFRS) to standardize accounting standards worldwide. In addition, there is political pressure imposed by the U.S. administration to raise additional revenues. Both groups strongly oppose LIFO, raising a strong possibility of its complete elimination. This paper addresses the reasons defending LIFO as an acceptable accounting method strictly from a financial reporting perspective.
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Harris, Peter, and Anthony Harris. "The Positive Outlook Of The Last In First Out Inventory Methods." Journal of Business & Economics Research (JBER) 15, no. 1 (2016): 1–4. http://dx.doi.org/10.19030/jber.v15i1.9852.
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Until very recently, the Last In First Out method (LIFO) was under severe scrutiny from the financial community, and its repeal as an acceptable accounting method seemed imminent. There were pressures from the Securities and Exchange Commission and the International Financial Accounting Standards Board to standardize accounting standards worldwide. In addition, there were political pressures imposed by US Congress to raise additional revenues. Both groups strongly oppose LIFO. However, an SEC Report issued in July 2012 has greatly renewed the lifeline of LIFO indefinitely. In the unlikely case of its ultimate repeal, the author presents some tax opportunities available in this transition period.
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Harris, Peter. "The Effects Of LIFO (Last In, First Out) Repeal On The Entertainment Industry." Journal of Business & Economics Research (JBER) 11, no. 1 (2012): 11. http://dx.doi.org/10.19030/jber.v11i1.7518.
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<span style="font-family: Times New Roman; font-size: small;"> </span><p style="margin: 0in 0.5in 0pt; text-align: justify; text-justify: inter-ideograph;" class="MsoNormal"><span style="font-size: 10pt; mso-fareast-font-family: &quot;Times New Roman&quot;;"><span style="font-family: Times New Roman;">The Last in, First Out Method (LIFO) is presently under severe scrutiny from the financial community, which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board (IFRS) to standardize accounting practices worldwide. In addition, there is political pressure imposed by the US Obama administration to raise additional revenues.<span style="mso-spacerun: yes;"> </span>Both groups strongly oppose LIFO, raising a strong possibility that its complete elimination as an accounting method will occur by as early as 2014. This paper addresses the effects of LIFO repeal on the entertainment industry. The result will probably be the elimination of the Lower of Cost or Market Method, which is presently adapted by many non-LIFO firms, and also represents a major tax loophole for those who use it, including the entertainment industry.</span></span></p><span style="font-family: Times New Roman; font-size: small;"> </span>
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Nkhoma, Mathews, Clara A. Nkhoma, Susan Thomas, Long Tu Tu, and Nha Quoc Le. "Transforming a First-year Accounting Course Using a Blended Learning Pathway." Issues in Informing Science and Information Technology 16 (2019): 319–42. http://dx.doi.org/10.28945/4304.
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Aim/Purpose: Blended learning can transform students experience and learning in higher education. Although the literature extensively explores benefits of blended learning, limited research exists to provide a detailed design principle for implementing instructional activities in blended courses and its usage as tool to influence learning outcomes for second language first year accounting learners. Background: The objective of this study is to find out how the learning experience of students was impacted and by designing and implementing blended learning and connectivity between online and face-to-face learning. This paper reviews the challenges and benefits of blended learning and highlights teachers’ and students’ perceptions on the impact of the connectivity of online and face-to-face activities on students’ learning. Methodology: Data was collected from students enrolled in the course using an open-ended questionnaire. There were 220 respondents, representing a response rate of 65%. Data was extracted from the online learning data and grade center. Teachers’ experiences and observations were also noted. The survey results were analyzed using content analysis. Contribution: Research focusing on blended learning design and implementation is limited, and there is no one size fits all when it comes to blended learning. Consequently, this paper contributes to the discussion by highlighting how second language, first-year accounting students benefit from blended learning and the connectivity between online and face-to-face activities. Increased flexibility for learners appears to be one of the most cited rationale for the combination of traditional with online instructional methods, however, this study evaluates blended learning as a tool for transforming the learning experience of second language, first year accounting students. Findings: Findings show that students benefit from blended learning, and connectivity between online and in-class activities allows students to exploit the advantages of both online and face-to-face learning. Students can see the relevance of what they are doing online and how that contributes to their in-class activities and, hence, are motivated to complete the activities. Recommendations for Practitioners: Educators should use a well-designed blended learning pathway to empower students to be in charge of their learning. Placing materials online creates more and better opportunities for engaging students in class. Institutional support is important when implementing blended learning. Recommendations for Researchers: There is a need for more studies on blended learning design and implementation. Future researchers may carry out more studies on how blended learning design affects student engagement and learning for second language learners in other courses. Impact on Society: A blended learning pathway would greatly benefit second language learners to learn better and empower them to be more independent as a self-directed learner who is able to utilize their time wisely. Community of practice is an excellent platform to encourage teaching teams to work together and create innovative teaching and assessment materials. Future Research: Future studies may carry out the study using other methods for example quantitative surveys and interviews to get a deeper understanding of both students and teachers’ perceptions and experiences.
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Gryc, William E. "Revenue in first-price auctions with a buy-out price and risk-averse bidders." Journal of Economics 129, no. 2 (2019): 103–42. http://dx.doi.org/10.1007/s00712-019-00674-8.
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Oldroyd, David. "THE ROLE OF ACCOUNTING IN PUBLIC EXPENDITURE AND MONETARY POLICY IN THE FIRST CENTURY AD ROMAN EMPIRE." Accounting Historians Journal 22, no. 2 (1995): 117–29. http://dx.doi.org/10.2308/0148-4184.22.2.117.
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Previous authors have argued that Roman coinage was used as an instrument of financial control rather than simply as a means for the state to make payments, without assessing the accounting implications. The article reviews the literary and epigraphic evidence of the public expenditure accounts surrounding the Roman monetary system in the first century AD. This area has been neglected by accounting historians. Although the scope of the accounts supports the proposition that they were used for financial control, the impetus for keeping those accounts originally came from the emperor's public expenditure commitments. This suggests that financial control may have been encouraged by the financial planning that arose out of the exigencies of funding public expenditure. In this way these two aspects of monetary policy can be reconciled.
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KHOMYN, Petro. "Functional transformations and conceptual-terminological problems of accounting policy." Fìnansi Ukraïni 2020, no. 9 (2020): 110–26. http://dx.doi.org/10.33763/finukr2020.09.110.
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It is noted that at present, instead of deepening scientific research in terms of turning accounting offices into accounting and analytical centers and training students in accordance with modern requirements for the formation of analytical information for managers, the key problem of the theory and practice of accounting has become the erroneous focus of attention of domestic authors on foreign language terms. and “justifying” the need to replace its dubious value name with ephemeral ones. Using the methods of historical analysis, structural and logical understanding of scientific literature and accounting practice for almost a century, it is argued that the withdrawal of the analytical function from the competence of accountants was especially painful during the period of privatization of public property. It is recommended, first of all, to discard the urge to borrow from untested innovations, in which accounting is only backgrounds. It is pointed out that one should not succumb to the illusion that every master must become a scientist, as it seems from the interpretation of this Latin name. Therefore, thorough training of accountants-analysts (according to the well-known metaphor – Nostradamus accounting process) should be carried out under the clear guidance of J. Rossi: “Science is practiced at university departments, art – in accounting”. Therefore, first of all, we must reject the urge to borrow from untested innovations, in which accounting is only a background, and remove from the curricula of such professionals copied ephemerals such as “integrated” reporting, or so-called. isolated “management” etc. accounting. where they look drawn to the ears. The same applies to the competition, who will come up with a more absurd name for the position of accountant instead of the current one, as well as the titles of minister – “servant”, or marshal – “groom”. Because its translation from German into Ukrainian is still more resonant than the association, which will inevitably arise when an accountant would try to be called an information technology manager – most likely it will be reduced to an abbreviated “informant”, i.e. translated from Latin “agent”, or any worse synonyms of Ukrainian origin.
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Bittlingmayer, George. "Antitrust and Business Activity: The First Quarter Century." Business History Review 70, no. 3 (1996): 363–401. http://dx.doi.org/10.2307/3117242.
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The modern corporation arose out of the trusts, mergers and holding companies of the late 19th century, an evolution that generated volatile political reactions. Though economists and business historians have analyzed the rise of the corporate form, they have neglected a second, related problem: Did attacks on the modern corporation depress business activity, as critics of Theodore Roosevelt and Howard Taft claimed? This paper has three aims. First, it covers the relevant analytical issues, including the effects of policy uncertainty on business investment. Second, it reviews the history of shifting governmental policy in the light of its possible economic effects. Finally, it examines die statistical link between antitrust enforcement and business activity for the years 1891–1914. Antitrust case filings against large firms coincided with business downturns, while filings against small firms did not. These findings provide supporting evidence though not decisive proof for the charge that trust-busting hurt business activity.
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Meerits, Artur, and Kurmet Kivipõld. "Leadership competencies of first-level military leaders." Leadership & Organization Development Journal 41, no. 8 (2020): 953–70. http://dx.doi.org/10.1108/lodj-09-2019-0392.
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PurposeThe purpose of this paper is to determine the quality of the leadership competencies of first-level military leaders according to three behavioural dimensions: task, change and relational competencies.Design/methodology/approachThe study was conducted in the Estonian Defence Forces (EDF) among first-level commanders (N = 89), whose leadership competencies were assessed by their subordinates (N = 1,655). The Leader Reward and Punishment Questionnaire was used to assess task competencies, the Transformational Leadership Behaviour Inventory was used to assess change competencies and the Extended Authentic Leadership Measure was used to assess relational competencies. Cluster analyses were conducted to identify the level of leadership competencies in the sample and to determine the commanders' leadership profile.FindingsThe study reveals that in terms of leadership competencies, only two competencies from task, two from change and none from the relational dimension are sufficient. In addition, the results highlight that the relational competencies of leadership are connected to each other, while task and change leadership competencies are not.Practical implicationsThe study results make it possible to work out the main principles for a leadership development programme for first-level commanders. In addition, the developed methodology makes it possible to assess the leadership competencies of individual commanders using the three-dimensional framework.Originality/valueThis paper demonstrates how quality of the leadership competencies and profiles of first-level EDF commanders are determined within three behavioural dimensions: task, change and relational competencies.
Dissertations / Theses on the topic "First in, first out (Accounting)"
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Pankaj, Rajesh Kumar. "A threshold strategy for a first in first out heteregeneous two server queueing system." Thesis, Massachusetts Institute of Technology, 1988. http://hdl.handle.net/1721.1/14756.
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Wright, SCD, and JE Maree. "First year Baccalaureate nursing students: Reasons for drop-out?" University of South Africa Press, 2007. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001041.
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Improving throughput in the B. Tech. Nursing Sciences programme is a complex issue as not only the theoretical but also the practical component and undefined inner strengths of the student influence success. The purpose of this article is to report factors in the prospective students’ social background, their perceptions of nursing and nurses and their motivation that could influence their academic success in the first year of study. The research design was contextual, qualitative and exploratory. Triangulation of data gathering methods was obtained by using two instruments, a targeted selection interview and a written instrument. Data analysis was done through Tesch’s approach. The results indicate that prospective students perceive a nurse to be functioning from the affective domain, and that they judge themselves to be strong in the affective domain. The cognitive domain was rarely mentioned (7%). Due to the myths regarding the nursing profession, the profession continue to attract students who are interested in the myth and not the reality.
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Friedman, Susan. "Changing the subject : first-person narration in and out of the classroom." [Tampa, Fla] : University of South Florida, 2007. http://purl.fcla.edu/usf/dc/et/SFE0001943.
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Martin, Georgianna LaNelle. "Getting out, missing out, and surviving: the social class experiences of White, low-income, first-generation college students." Diss., University of Iowa, 2012. https://ir.uiowa.edu/etd/2937.
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The purpose of this study was to understand how White students from low socioeconomic status backgrounds (operationalized as students who are both low income and of the first generation in their family to attend college) experience and navigate social class during college. This was a qualitative research study employing a phenomenological research methodology. A critical theoretical lens was used to illuminate systemic issues of power and privilege related to social class present in the experiences of these participants. This study was guided by the following research question: How do White, low SES students experience and navigate social class during college? Participants in this study had many similar experiences to one another related to their social class. However, there also existed a variety of individual differences in how students understood and experienced their social class during college. Overall, participants expressed a limited awareness of their social class growing up, but all became keenly aware of it during college. In particular, during college, students became aware of how their own social class differed from the dominant middle class to upper class social class represented on campus. Participants minimized the salience of social class as an aspect of their identity with many of them expressing that they did not want their social class to define them. While participants largely did not feel as if social class was an important aspect of their identity, it became clear through their stories that this aspect of their identity influenced how they viewed themselves, the world around them, and their higher SES peers in college. For example, participants readily acknowledged the frustration and resentment that set them apart from their college peers. The students who participated in this study exhibited ethics of hard work, self-sufficiency, and financial responsibility. These values and attitudes also were evident in students' practices and behaviors (e.g., their judicious spending habits, their long hours working for pay). It also became clear that the long hours most participants in this study worked in order to afford college meant missing out on opportunities for involvement in activities outside of the classroom. Finally, participants' experiences interacting with their high SES peers played a pivotal role in their awareness of their social class during college. Participants were often frustrated by the attitudes, values, and behaviors of their higher SES peers, and for some, these social class differences led to social isolation. Overall, these findings illuminate a variety of issues and areas for concern, directly related to social class, experienced by low-income, first-generation college students in higher education.
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Cottrill, Virginia M. "Life After Drop-Out: An Examination of Rural, Appalachian, First-Generation Non-Persisters." Ohio University / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1395160206.
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Fouché, Jacobus Paulu. "Programme development for first year accounting in South African higher education / Jacobus Paulus Fouché." Thesis, North-West University, 2006. http://hdl.handle.net/10394/1132.
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There are various factors that accounting educators should consider when involved in
accounting education. These include:
A continuous changing business environment;
A new generation of learners studying at universities;
A lack of skills among learners;
Accounting educators resisting changes in accounting education; and
The requirements for continuing professional education.
From the literature it seems that much research has been done in the field of accounting
education, but that it did not find practical application in the classroom. It is therefore necessary
to think creatively in order to find practical solutions for the challenges facing both lecturers and
facilitators.
In the study the following elements of the teaching-learning environment were identified:
Learners;
The lecturer/facilitator;
The milieu;
The subject content (including technical content and competencies); and the
Teaching methodology.
Each of these elements were investigated during the research in order to identify factors from
literature that could be included in an improved teaching plan. As part of the plan (methodology)
a board game "Commercium™" was developed to meet the requirements of the teaching-learning
environment.
The board game was evaluated by first year learners at the Potchefstroom Campus of the
North-West University. The evaluation proved to be very positive. The learners indicated that
technical skills, understanding of the roles of the accountant, soft skills as well as knowledge of
the subject content improved as a result. What should especially be noted is their positive
reaction due to the fact that the game simulated the business environment and linked theory to
practice. They also enjoyed the social and group work aspects of the assignment. The learners
further had a general positive attitude towards the game. The highest evaluated positive
experiences were described as good, exciting and fresh. On the negative side words such as
unhappy, uncomfortable and tensed were recorded. The learners were thus required to move
outside their comfort zones.
Learners were also required to summarise the project in one word. Two thirds of the remarks
were positive, with the number one remark being the word "interesting". The largest negative
comment was that the project was confusing at the start. This could, however, be addressed in
future projects.
In conclusion it can thus be said the Commercium™ game meets the requirements of an
effective teaching-learning environment by providing an effective teaching methodology.
Lecturers now have an empirically proven effective teaching tool for introductory accounting,
based on research of the requirements of the teaching-learning environment.<br>Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2007.
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Kunz, Rolien. "Accounting practitioners' perspectives of professional skills and audit capabilities of first year trainee accountants." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60500.
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Accounting education at higher education institutions is influenced by various role
players, each with their own expectations. Educators involved in accounting
education are therefore required to balance the demands of higher education with
those of the professional body that will accredit their students, while still delivering
market-ready graduates fully equipped with the competencies employers expect,
namely professional skills, technical knowledge and attributes such as values,
ethics and professional attitudes.
The importance of professional skills and technical knowledge to the accounting
profession, as well as the degree of exposure graduates are expected to have
received at university level, is known, but the specific levels of capability and
competence expected of graduates have not yet been quantitatively determined.
As a result of this unknown level of capability that the accounting profession
expects of its newly employed graduates, the size of the expectation-performance
gap has also remained largely unknown. Although earlier research has indicated
that graduates' actual capabilities with regard to professional skills and technical
knowledge did not meet the expectations of accounting practitioners at the
beginning of their traineeships, the extent of the expectation-performance gap
worldwide, and in South Africa, has not yet been quantitatively determined.
The objective of this dissertation, in a research paper format, are to determine the
expectation-performance gap firstly, by quantifying the levels of professional skills
and technical auditing and assurance knowledge capability audit managers expect
of newly employed first year trainee accountants, and secondly by determining
whether the professional skills and technical auditing and assurance knowledge
actually displayed by the newly employed first year trainee accountants meet the
expectations of the audit managers. First year trainee accountants in the first three
months of their training contracts will be referred to as newly employed first year
trainee accountants for the remainder of the dissertation. The findings indicate that audit managers expect newly employed first year trainee
accountants to be capable of demonstrating seven of the 22 individual professional
skills, with minimal or without supervision, whilst their expectations regarding these
newly employed first year trainee accountants' performance of technical audit and
assurance tasks in the first three months of their training contracts are lower. Audit
managers do not expect newly employed first year trainee accountants to be
capable of performing any of the 12 identified technical audit and assurance tasks
without or even with only limited supervision.
The findings further show clearly that audit managers' expectations are not being
met, as there were material expectation-performance gaps for all of the 22
individual professional skills being investigated, as well as for all 12 researched
audit and assurance tasks. The sizes of the expectation-performance gaps for the
professional skills being investigated varied between 37.9% (for newly employed
first year trainee accountants' abilities to take responsibility for their own
development) and 9.4% (for newly employed first year trainee accountants' abilities
to display honesty and integrity). The audit and assurance task with the largest
difference was the task requiring newly employed first year trainee accountants to
consider and document the need to use computer assisted audit techniques to
gather audit evidence (performance was 28.9% less than audit managers'
expectations), and the technical task showing the smallest expectationperformance
gap was that where newly employed first year trainee accountants
were required to determine sample sizes and methods of selection to obtain
sufficient testing for the performance of tests of controls or the design and
implementation of controls (performance was 14.6% less than audit managers'
expectations).<br>Dissertation (MCom)--University of Pretoria, 2016.<br>Auditing<br>MCom<br>Unrestricted
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Reid, M. Jeanne. "First-generation urban college students speaking out about their secondary school preparation for postsecondary education." Columbus, Ohio : Ohio State University, 2007. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1180403873.
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Rowlands, Jeffrey. "The effects of high school accounting study on first year students' performance in financial accounting at selected South African universities." Thesis, Rhodes University, 1989. http://hdl.handle.net/10962/d1001605.
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This thesis examines the opinions of a sample of accounting students and a sample of accounting lecturers regarding the effect of prior study of accounting on performance in the first year university financial accounting course. A comparison is also made of actual performance in the first year course of two groups of students, those who have studied accounting at secondary school and those who have not. For the comparison of actual performance data were collected over a three year period (1985-1987). Two separate research designs were used to test for differences in performance. Both research designs indicated that students with secondary school accounting scored higher on early tests and examinations but that the two groups of students scored equally on the final examination. The survey of students' opinions included students from two universities. The major findings showed that students, regardless of whether or not they had studied accounting at secondary level, believed those who had to be advantaged in the first year financial accounting course. The majority of respondents indicated that high school accounting was, in their opinion, a desirable preparation for the university course. The survey of lecturers' opinions included lecturers from 15 South African universities. The findings of primary concern showed that lecturers believed students with prior exposure to accounting to be at an advantage in the first year financial accounting course.
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Wu, Chun Andy, and 胡俊. "The effectiveness of dispatcher-assisted cardio-pulmonary resuscitation on survival of out-of-hospital cardiac arrest: a literature review." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B48426507.
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Background
According to data from Department of Health, in 2011 heart diseases was the second commonest leading cause of death in Hong Kong [13]. Shortening the time from cardiac arrest to Cardio-pulmonary Resuscitation (CPR) could increase the chance of survival. If the brain of the patient who suffers from cardiac arrest does not receive oxygen within 4 minutes, severe brain damage might occur [14]. In some countries like US and Finland, dispatcher will give CPR instruction to caller when cardiac arrest is recognized. Therefore, the patient could receive early CPR before the arrival of paramedics. If dispatcher-assisted CPR is implemented in Hong Kong, the chance of survival of out-of-hospital cardiac arrest (OHCA) patient could be increased.
Objective
1. To evaluate whether it is evident that dispatcher-assisted CPR and dispatcher instruction [22] would improve survival of OHCA.
2. To evaluate whether these measures could be implemented in Hong Kong.
Data Source
PubMed was searched for articles in English language with no limit set for time of the study. The keywords were dispatcher-assisted CPR and out of hospital. No inclusion criteria were set on the publication type and other details.
Results
Initial PubMed search resulted in 24 articles. After reviewing the abstracts, 10 articles were selected for full-text assessment. Finally, four relevant articles were selected for the literature review. Of the four papers, two were retrospective cohort studies; one was before-after comparison study while the remaining one was randomized control trial.
Three papers (Rea et al, Eisenberg et al, and Kuisma et al.) used the survival to hospital discharge as the effect measure for the primary outcome to evaluate the effectiveness of dispatcher-assisted CPR. The remaining paper (Hallstrom et al.) mainly studied the potential benefit and harm from dispatcher-assisted CPR.
Using no bystander CPR as the reference group, the multivariate adjusted odds ratio of survival was 1.45 (95% CI, 1.21, 1.73) for dispatcher-assisted bystander CPR and 1.69 (95% CI, 1.42, 2.01) for bystander CPR without dispatcher assistance [2]. The percentage of total bystander-initiated CPR increased from 45% to 56% after the programme (difference: 11.1%, 95% CI, ±9.3%). Besides, the percentage discharged for dispatcher-assisted CPR group after the programme was 15% higher than that before the programme [6]. The most important findings are related to the number of cardiac arrest calls in that when the dispatcher handled on less than 4 Ventricular Fibrillation (VF) calls during the study period, the survival to hospital discharge was 22.1% compared to 38.2% and 39.4% when the dispatcher handled 4 to 9 calls or more than 9 calls (p = 0.0227 for the three groups) [8]. With telephone guided CPR, the survival to hospital discharge was 43.1% compared with 31.7% when CPR instructions were not provided (p = 0.0453) [8]. In patients (n = 3,320) receiving advanced cardiac life support (ACLS) a total of 993 (29.9%) was found to be benefited from dispatcher-assisted CPR [7].
Conclusion
Instructions by dispatcher can improve bystander CPR rates, which in turn increases the chance of survival [26]. Dispatcher-assisted CPR is worth considering to be recommended to all callers reporting a patient in cardiac arrest in Hong Kong.<br>published_or_final_version<br>Public Health<br>Master<br>Master of Public Health
Books on the topic "First in, first out (Accounting)"
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Purtill, John S. LIFO inventory: Tax and accounting issues. American Institute of Certified Public Accountants, 1994.
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Filipps, Willard J. De. LIFO advanced: Reconciliations, planning, IRS audits, special problems & new developments : emphasizing the practical application of LIFO (Last In-First Out) inventory method for closely-held businesses. W.J. De Filipps, 1987.
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Filipps, Willard J. De. LIFO basics: Mechanics and tax aspects : emphasizing the practical application of the LIFO (Last-In--First-Out) inventory method for closely-held businesses. W.J. De Filipps, 1987.
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1941-, Christensen Kenneth E., ed. LIFO for retailers: A business, financial, and tax guide. Wiley, 1985.
Find full textBook chapters on the topic "First in, first out (Accounting)"
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Weik, Martin H. "first ended, first out." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_7196.
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Weik, Martin H. "first in, first out." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_7199.
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Weik, Martin H. "first out." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_7204.
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Pessolano, Francesco, and Joep WL Kessels. "Asynchronous First-in First-out Queues." In Integrated Circuit Design. Springer Berlin Heidelberg, 2000. http://dx.doi.org/10.1007/3-540-45373-3_18.
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Weik, Martin H. "last in, first out." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_9986.
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MacLean, Gerald M. "On First Setting Out." In The Rise of Oriental Travel. Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9780230511767_2.
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Weik, Martin H. "first-copy-out time." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_7194.
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Gluesing-Luerssen, Heide. "5. First-Out Representations." In Linear Delay-Differential Systems with Commensurate Delays: An Algebraic Approach. Springer Berlin Heidelberg, 2002. http://dx.doi.org/10.1007/978-3-540-45543-1_5.
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Tyrer, Ben. "First Interlude: A Contingent Irruption." In Out of the Past. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-30942-2_3.
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Nichol, Jon, and Sean Lang. "The First World War." In Work Out Modern World History GCSE. Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-10323-2_7.
Full textConference papers on the topic "First in, first out (Accounting)"
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"Transforming a First-year Accounting Course Using a Blended Learning Pathway." In InSITE 2019: Informing Science + IT Education Conferences: Jerusalem. Informing Science Institute, 2019. http://dx.doi.org/10.28945/4305.
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[This Proceedings paper was revised and published in the 2019 issue of the journal Issues in Informing Science and Information Technology, Volume 16] Aim/Purpose: Blended learning can transform students experience and learning in higher education. Although the literature extensively explores benefits of blended learning, limited research exists to provide a detailed design principle for implementing instructional activities in blended courses and its usage as tool to influence learning outcomes for second language first year accounting learners. Background: The objective of this study is to find out how the learning experience of students was impacted and by designing and implementing blended learning and connectivity between online and face-to-face learning. This paper reviews the challenges and benefits of blended learning and highlights teachers’ and students’ perceptions on the impact of the connectivity of online and face-to-face activities on students’ learning. Methodology: Data was collected from students enrolled in the course using an open-ended questionnaire. There were 220 respondents, representing a response rate of 65%. Data was extracted from the online learning data and grade center. Teachers’ experiences and observations were also noted. The survey results were analyzed using content analysis. Contribution: Research focusing on blended learning design and implementation is limited, and there is no one size fits all when it comes to blended learning. Consequently, this paper contributes to the discussion by highlighting how second language, first-year accounting students benefit from blended learning and the connectivity between online and face-to-face activities. Increased flexibility for learners appears to be one of the most cited rationale for the combination of traditional with online instructional methods, however, this study evaluates blended learning as a tool for transforming the learning experience of second language, first year accounting students. Findings: Findings show that students benefit from blended learning, and connectivity between online and in-class activities allows students to exploit the advantages of both online and face-to-face learning. Students can see the relevance of what they are doing online and how that contributes to their in-class activities and, hence, are motivated to complete the activities. Recommendations for Practitioners: Educators should use a well-designed blended learning pathway to empower students to be in charge of their learning. Placing materials online creates more and better opportunities for engaging students in class. Institutional support is important when implementing blended learning. Recommendations for Researchers: There is a need for more studies on blended learning design and implementation. Future researchers may carry out more studies on how blended learning design affects student engagement and learning for second language learners in other courses. Impact on Society: A blended learning pathway would greatly benefit second language learners to learn better and empower them to be more independent as a self-directed learner who is able to utilize their time wisely. Community of practice is an excellent platform to encourage teaching teams to work together and create innovative teaching and assessment materials. Future Research: Future studies may carry out the study using other methods for example quantitative surveys and interviews to get a deeper understanding of both students and teachers’ perceptions and experiences.
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Brunet, Philippe, and John Oliphant. "Reliability of Buckle Formation Accounting for Bathymetry." In ASME 2013 32nd International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/omae2013-10131.
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The mitigation of lateral buckling for subsea pipelines is achieved by making the pipe buckle at intended locations in preference to uncontrolled lateral buckles. At these engineered locations, the pipeline can be given enhanced characteristics (pipe tolerances, welds and Non-Destructive Examination (NDE) criteria). Alternatively, the buckle initiation equipment can be designed to distribute evenly the stress along the buckled pipeline and consequently reduce the maximum stress in the buckled pipeline section. As various parameters involved in the buckle formation process are uncertain (e.g. soil characteristics, residual horizontal imperfections after pipelay), a probabilistic approach is used to assess the likelihood that the pipeline will buckle at the intended locations. Up to now, the existing guidelines focus on in-plane residual Out Of Straightness (OOS) whereas the impact of bathymetry (i.e. uneven seabed) is only addressed in a high level fashion, with no clear methodology. The authors have therefore developed an original approach to account for the effects of bathymetry on the reliability of buckle formation. In a first step, the effects of bathymetry on buckle formation are discussed from a geotechnical and mechanical perspective. Then, the implementation of the buckling formation formulation in a probabilistic numerical subroutine is presented. Finally, a generic case study is considered to assess the impact of accounting for bathymetry on the buckle formation reliability analysis.
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Chang, Huajian, and Michihiko Nakagaki. "Analysis of Particle-Dispersed Composites Accounting Stochastically for Interfacial Damage." In 10th International Conference on Nuclear Engineering. ASMEDC, 2002. http://dx.doi.org/10.1115/icone10-22017.
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More and more composite materials have been being utilized in nuclear facilities. While the external loading applied, the stress in composite is concentrated, which is harmful and may cause interfacial damage. The debonding and sliding at the interface between matrix and particles are the most common phenomena. In this paper, a statistically elastoplastic constitutive model for particle-dispersed composites is developed by accounting stochastically for both interfacial damage and localized plasticity. The effects of damaged interface on the strain field in composite are considered in two ways. First, the damaged interface between the matrix and the particles makes the strain field inside inclusions is different from that of the particles with perfectly bonded interface. Second, it contributes an additional strain, which is due to the displacement jump at the matrix-inclusion interface. This additional is defined as an integration of displacement jumps between the matrix and the particles over their interface. In present paper, the first part is considered by using a modified Eshelby’s S-tensor. After deriving the local relative displacement distributions between matrix and inclusion at the interface, the second contribution of damaged interface to the average strain can be expressed in terms of the corresponding eigen-strain or the uniform external loading, by introducing the damage-relevant tensors, which are transformation tensors and tends to zero if interfacial damage does not take place. Both the tangential and normal discontinuities at the interface are independently modeled. The model uses statistic scheme with distribution functions in the stress/strain space, so that the meso-local effects of plastic deformation, interfacial damage and their interactions are accounted for. In order to verify the feasibility and performance of the proposed constitutive model, numerical calculations are carried out. It is found that the damaged interface conditions of debonding and/or sliding give detrimental effects on the overall properties of composites. Thus, the establishment of the most appropriate model describing properly the meso-local phenomena.
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Monroe, Ryan J., Steven W. Shaw, Alan H. Haddow, and Bruce K. Geist. "Accounting for Roller Dynamics in the Design of Bifilar Torsional Vibration Absorbers." In ASME 2009 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/detc2009-87431.
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Centrifugal pendulum vibration absorbers are used for reducing torsional vibrations in rotating machines. The most common configuration of these devices utilizes a bifilar suspension in which the absorber mass rides on a pair of rollers, whose mass is small compared to that of the absorber. These rollers are typically solid steel cylinders that allow the CPVAs to move along a prescribed path relative to the rotor, determined by the shape of machined cutouts on the rotor and the absorber mass. Previous studies have considered how to account for the roller dynamics in selecting the linear tuning characteristics of the absorber system, but have not quantified the errors induced by the common approximations that either ignores their effects completely, or does not account for the nonlinear aspects of their dynamics. In this paper we systematically investigate these effects. Specifically, we first show that there exists an absorber path for which the absorber/roller system maintains the same frequency of free oscillation over all physically possible amplitudes. This tautochronic path has been well known for the case with zero roller inertia, and herein, for the first time, the corresponding path with rollers is shown to exist and is constructed. In addition, we carry out an analysis of the steady-state response of the rotor/absorber/roller system in order to quantify the effects of various approximations commonly used in regards to the roller dynamics. This analysis is based on the equations of motion, scaled in such a manner so that they are amenable to a perturbation analysis, which includes the effects of rollers in the perturbation terms. It is shown that if one accounts for the linear tuning aspects of the rollers, the system response is essentially insensitive to the selection of the nonlinear tuning parameter, so long as it is close to the tautochronic value. This implies that the approximation commonly used for selecting absorber paths with rollers is adequate.
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Batailly, Alain, Mathias Legrand, Antoine Millecamps, Sèbastien Cochon, and François Garcin. "Redesign of a High-Pressure Compressor Blade Accounting for Nonlinear Structural Interactions." In ASME Turbo Expo 2014: Turbine Technical Conference and Exposition. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/gt2014-25673.
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Recent numerical developments dedicated to the simulation of rotor/stator interaction involving direct structural contacts have been integrated within the Snecma industrial environment. This paper presents the first attempt to benefit from these developments and account for structural blade/casing contacts at the design stage of a high-pressure compressor blade. The blade of interest underwent structural divergence after blade/abradable coating contact occurrences on a rig test. The design improvements were carried out in several steps with significant modifications of the blade stacking law while maintaining aerodynamic performance of the original blade design. After a brief presentation of the proposed design strategy, basic concepts associated with the design variations are recalled. The iterated profiles are then numerically investigated and compared with respect to key structural criteria such as: (1) their mass, (2) the residual stresses stemming from centrifugal stiffening, (3) the vibratory level under aerodynamic forced response and (4) the vibratory levels when unilateral contact occurs. Significant improvements of the final blade design are found: the need for an early integration of nonlinear structural interactions criteria in the design stage of modern aircraft engines components is highlighted.
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Labbé, Pierre B., G. R. Reddy, Cedric Mathon, François Moreau, and Spyros A. Karamanos. "The OECD-NEA Programme on Metallic Component Margins Under High Seismic Loads (MECOS)." In ASME 2016 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/pvp2016-63119.
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MECOS is Post-Fukushima OECD/NEA initiative, with the following main objectives: - To quantify the existing margins in seismic analysis of safety class components and assess the existing design practices within a benchmark activity. - To make proposals for new design/evaluation criteria of pressurized piping systems, accounting for their actual failure mode under strong input motions. The first part of MECOS consisted of gathering information on i) current design practices and ii) piping system experimentation carried out around the world that could be suitable for benchmarking. Part 2 is the benchmark itself and Part 3 proposals for new criteria. The purpose of the proposed paper is to present the experimental background and the benchmark exercise.
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Pascual-Ezama, David, María del Mar Camacho-Miñano, Cristina Del Campo, Elena Urquia-Grande, Carlos Rivero, and Murat Akpinar. "Are we assessing correctly our students? Spain versus Finland." In HEAd'16 - International Conference on Higher Education Advances. Universitat Politècnica València, 2016. http://dx.doi.org/10.4995/head16.2016.2590.
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The aim of this paper is twofold: first, to analyse the comparison of coursework and final examination between Finland and Spain in order to test if there are differences in assessment methodologies; second, to study whether there are different factors (such as gender, age, subject, students’ motivation and preferences) that have an impact on the assessment of students from the two countries. We analyze the final grade obtained by 117 freshmen enrolled on the Statistics and/or Financial Accounting subjects in Business Administration Degree. The most interesting results are that the coursework mark is higher than the final examination in both subjects in both Universities, except for male students enrolled in statistics and, also, that gender, type of subject and students´preferences have an impact on the academic outcomes.
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Sollogoub, Pierre. "The OECD-NEA Programme on Metallic Component Margins Under High Seismic Loads (MECOS): Towards New Criteria." In ASME 2017 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/pvp2017-65516.
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MECOS is a Post-Fukushima OECD/NEA initiative, with the following main objectives: • To quantify the existing margins in seismic analysis of safety class components and assess the existing design practices within a benchmark activity. • To make proposals for new design/evaluation criteria of pressurized piping systems, accounting for their actual failure mode under strong input motions. The first part of MECOS consisted of gathering information on i) current design practices and ii) dynamic seismic tests on piping system carried out around the world that could be suitable for benchmarking. Part 2 is a benchmark exercise on piping system tests, and Part 3 are proposals for new criteria. The purpose of the proposed paper is to introduce the work which is undertaken in Part 3 in order to propose design criteria that address the observed fatigue-ratchetting failure modes as well as plastic instability. It includes revisiting the past test results as well as the interpretations that were carried out and conclusions that were drawn at that time, and reanalyzing them in the light of recent developments. Recent experimental programs carried out in Japan and in India will also be addressed.
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Estan, Cristian, and George Varghese. "New directions in traffic measurement and accounting." In the First ACM SIGCOMM Workshop. ACM Press, 2001. http://dx.doi.org/10.1145/505202.505212.
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Pyrialakou, V. Dimitra, and Konstantina Gkritza. "Passenger Rail in Indiana: From Our Past to Our Future." In 2015 Joint Rail Conference. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/jrc2015-5804.
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The Midwest railroad network connected almost every major city by 1860, accounting for 36% of the United States (U.S.) railroad network mileage. Indiana became famous for the first Union Station in the world, as well as for one of the most developed and luxurious interurban rail system in the U.S. The twentieth century drastically transformed the picture, endowing the country with well-developed and world class highway and aviation networks, but leaving Indiana with a limited passenger rail network. Today, the Hoosier State line, which operates between Indianapolis, Indiana and Chicago, Illinois, is in danger of elimination. As of October 2013, the State of Indiana, local communities, and Amtrak reached an agreement to support the Hoosier State line, an agreement recently extended through January 2015. Amtrak is hesitant to support the corridor, doubting its economic viability. In response, the Indiana Department of Transportation (DOT) was the first nationally to announce a Request for Proposals (1404s1) under the Passenger Rail Investment and Improvement Act in order to obtain competitive bids for the operation of the Hoosier State line. Recent studies suggest that the improvement and enhancement of the Midwest regional rail system to allow higher speeds has the potential to significantly benefit the area. The route from Chicago to Cincinnati via Indianapolis is a strong candidate among the possible routes in the Midwest, and within the second tier nationwide. Studies also suggest that such an upgrade can return great user benefits, reduce travel times, and bring significant regional economic benefits supporting the creation of new permanent jobs in Indiana. This paper presents the chronicle of passenger rail transportation in the U.S., Midwest, and Indiana in particular, from the early 1830s to the recent attempts of the State of Indiana to sustain the Hoosier line. This paper also investigates the effect of the community’s support on Indiana’s passenger rail evolution, as well as the potential of “higher” speed rail in the state.
Reports on the topic "First in, first out (Accounting)"
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Abbring, Jaap, and Jeffrey Campbell. Last-In First-Out Oligopoly Dynamics. National Bureau of Economic Research, 2009. http://dx.doi.org/10.3386/w14674.
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Randriamamonjy, Josée, Mariam Raouf, and James Thurlow. First regionalized social accounting matrix for Egypt: A 2015 nexus project social accounting matrix. International Food Policy Research Institute, 2019. http://dx.doi.org/10.2499/p15738coll2.133402.
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Druckenmiller, Hannah, and Solomon Hsiang. Accounting for Unobservable Heterogeneity in Cross Section Using Spatial First Differences. National Bureau of Economic Research, 2018. http://dx.doi.org/10.3386/w25177.
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Yadav Ghimirey, Yadav Ghimirey. Working out the first occupancy and population estimate of clouded leopards in Annapurna Conservation Area, Nepal. Experiment, 2016. http://dx.doi.org/10.18258/7254.
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Ray, Deepayan Basu. An African Response to COVID-19: From principled first response to just recovery. Oxfam, 2021. http://dx.doi.org/10.21201/2021.7444.
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In November 2020 Oxfam and SOAS facilitated an online high-level event to bring together African and international policy and public-health professionals to discuss their experiences during the COVID-19 pandemic, and offer insights into strategies and policies they have enacted in their respective contexts. Speakers tackled a wide range of issues, including government strategies and policies implemented, public health messaging and community engagement, varying threads of intersectionality and an honest discussion about gaps and additional support. This ‘outcomes’ paper draws out the key themes, trends and recommendations emerging from the discussions to inform a people-not-profit-centric Covid response.
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Linn, Mott. Before and After: Check out these restored badge photos from the Lab’s original workforce The NSRC’s first large-scale photo preservation saves artifacts, creates model for future projects. Office of Scientific and Technical Information (OSTI), 2021. http://dx.doi.org/10.2172/1784674.
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Yorke, Louise, Pauline Rose, Stephen Bayley, Darge Wole Meshesha, and Paul Ramchandani. The Importance of Students’ Socio-Emotional Learning, Mental Health, and Wellbeing in the Time of COVID-19. Research on Improving Systems of Education (RISE), 2021. http://dx.doi.org/10.35489/bsg-rise-ri_2021/025.
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In this policy brief, we set out the importance of focusing on students’ socio-emotional learning, especially in the context of the ongoing COVID-19 pandemic. We first consider the role of socio-emotional learning in students’ education and development and also their mental health and wellbeing, and then identify specific areas that we suggest have particular importance in supporting students’ education and development during and beyond the COVID-19 pandemic.
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Grill, Harald, Brigitte Tiefenthaler, and Simon Zingerle. Evaluierung des Förderprogramms „Forschungskompetenzen für die Wirtschaft“. Technopolis Group - Austria, 2020. http://dx.doi.org/10.22163/fteval.2020.494.
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In this report we present the results of our evaluation of the "Research Skills for Business" programme, which we carried out between October 2019 and January 2020. The objectives of the study were (i) an ex-post evaluation of the programme, including a review of whether and to what extent the recommendations of the first evaluation of the programme have been implemented in 2015, (ii) an analysis of the impacts and (iii) an outlook with recommendations for the programme design after 2020.
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Hodey, Louis, and Fred Dzanku. Impact of COVID-19 on Food Systems and Rural Livelihoods in Ghana - Round 1 Report. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/apra.2020.003.
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Given the ravaging effects of the COVID-19 pandemic worldwide, this study seeks to estimate its likely impact on food systems and livelihoods in south-western Ghana. Our sample consisted of 110 female and male respondents drawn randomly from an APRA household survey of oil palm producers in the Mpohor and Ahanta West Districts in the Western region, as well as a set of five key informant interviews. Data collection for this study will be carried out over three rounds. This report presents insights obtained from the first round conducted during June/July 2020.
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Boruchowicz, Cynthia, Florencia López Bóo, Benjamin Roseth, and Luis Tejerina. Default Options: A Powerful Behavioral Tool to Increase COVID-19 Contact Tracing App Acceptance in Latin America? Inter-American Development Bank, 2020. http://dx.doi.org/10.18235/0002983.
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Being able to follow the chain of contagion of COVID-19 is important to help save lives and control the epidemic without sustained costly lockdowns. This is especially relevant in Latin America, where economic contractions have already been the largest in the regions history. Given the high rates of transmission of COVID-19, relying only in manual contact tracing might be infeasible. Acceptability and uptake of contact tracing apps with exposure notifications is key for the implementation the “test, trace and treat” triad. In the first study of its kind in Latin America, we find that for a nationally representative sample of 10 countries, an opt-out regime with automatic installation significantly increases the probability of acceptance of such apps in almost 22 p.p. compared to an opt-in regime with voluntary installation. This triples the size and is of opposite sign of the effect found in Europe and the United States. We see that an opt-out regime is more effective in increasing acceptability in South America compared to Central America and Mexico; for those who claim not to trust the national government; and for those who do not use their smartphones for financial transactions. The severity of the pandemic at the place of residence does not seem to affect the effectiveness of the opt-out regime versus an opt-in one, but feeling personally at risk does increase the willingness to accept contact tracing apps with exposure notifications in general. These results can shed light on the use of default options in public health in the context of a pandemic in Latin America.