Academic literature on the topic 'Material Control and Material Accounting Force'

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Journal articles on the topic "Material Control and Material Accounting Force"

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Elanayar, S., and Y. C. Shin. "Modeling of Tool Forces for Worn Tools: Flank Wear Effects." Journal of Manufacturing Science and Engineering 118, no. 3 (August 1, 1996): 359–66. http://dx.doi.org/10.1115/1.2831037.

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A general procedure for the separation of ploughing forces from shearing forces on the shear plane is outlined. The first part of the paper deals with the experimental separation of these forces using the predictive machining theory developed by Oxley. The forces are decomposed by first separating the shear forces from the total forces and then employing an iterative procedure to calculate the normal forces on the shear plane. All analysis is conducted for three dimensional cutting. The second part of the paper develops a procedure to model the ploughing forces by accounting for the change in geometry with flank wear. The procedure uses the indentation models along with values of tool and workpiece material constants to determine the indentation force. Models for the indentation depth are developed from a few designed experiments and the predictions by the established models are then compared with experimental results obtained for different cutting conditions. The theoretical predictions of the ploughing forces agree closely with results of the experiments. Additional analysis using ceramic tools also show reasonably good agreement between predictions and experimental measurements.
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Silva, Tiago E. F., Afonso V. L. Gregório, Abílio M. P. de Jesus, and Pedro A. R. Rosa. "An Efficient Methodology towards Mechanical Characterization and Modelling of 18Ni300 AMed Steel in Extreme Loading and Temperature Conditions for Metal Cutting Applications." Journal of Manufacturing and Materials Processing 5, no. 3 (July 28, 2021): 83. http://dx.doi.org/10.3390/jmmp5030083.

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A thorough control of the machining operations is essential to ensure the successful post-processing of additively manufactured components, which can be assessed through machinability tests endowed with numerical simulation of the metal cutting process. However, to accurately depict the complex metal cutting mechanism, it is not only necessary to develop robust numerical models but also to properly characterize the material behavior, which can be a long-winded process, especially for state-of-stress sensitive materials. In this paper, an efficient mechanical characterization methodology has been developed through the usage of both direct and inverse calibration procedures. Apart from the typical axisymmetric specimens (such as those used in compression and tensile tests), plane strain specimens have been applied in the constitutive law calibration accounting for plastic and damage behaviors. Orthogonal cutting experiments allowed the validation of the implemented numerical model for simulation of the metal cutting processes. Moreover, the numerical simulation of an industrial machining operation (longitudinal cylindrical turning) revealed a very reasonably prediction of cutting forces and chip morphology, which is crucial for the identification of favorable cutting scenarios for difficult-to-cut materials.
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Eryshev, V. A. "Methodology of studying the mechanical properties of composite materials (reinforced concrete)." Industrial laboratory. Diagnostics of materials 84, no. 12 (December 20, 2018): 61–67. http://dx.doi.org/10.26896/1028-6861-2018-84-12-61-67.

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The mechanical properties of a complex composite material formed by steel and hardened concrete, are studied. A technique of operative quality control of new credible concrete and reinforcement, both in laboratory and field conditions is developed for determination of the strength and strain characteristics of materials, as well as cohesion forces determining their joint operation under load. The design of the mobile unit is presented. The unit provides a possibility of changing the direction of loading and testing the reinforced element of the given shape both for tension and compression. Moreover, the nomenclature of testing equipment and the number of molds for manufacturing concrete samples substantially decrease. Using the values of forcing resulting in concrete cracking when the joint work of concrete and reinforcement is disrupted the values of the inherent stresses and strains attributed to the concrete shrinkage are determined. An analytical relationship between the forces and deformations of the reinforced concrete sample with central reinforcement is derived for axial tension and compression, with allowance for strains and stresses in the reinforcement and concrete resulted from concrete shrinkage. The results of experimental studies are presented, including tension diagrams and diagrams of developing axial deformations with an increase in the load under the central loading of the reinforced elements. A methodology of accounting for stresses and deformations resulted from concrete shrinkage is developed. The applicability of the derived analytical relationships between stresses and deformations on the material diagrams to calculations of the reinforced concrete structures in the framework of the deformation model is estimated.
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Plumlee, Marlene A., and Teri Lombardi Yohn. "An Examination of Management's Regulatory Filing Choices Surrounding Restatements." Journal of Management Accounting Research 27, no. 2 (February 1, 2014): 121–44. http://dx.doi.org/10.2308/jmar-50744.

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ABSTRACT A restatement suggests the existence of managerial errors and internal control weaknesses within the company. Disclosures of restatements highlight ineffective management and control systems such that management might act strategically in disclosing restatement and choose less transparent options. There are, however, external forces that likely encourage management to provide more transparent restatement disclosures, despite the fact that managerial ineffectiveness will be publicized. We examine the association between company and restatement characteristics and management's restatement filing choices to provide insight into external economic forces driving the choice. We document that more transparent filing is positively associated with the materiality of the restatement, an SEC investigation, the reporting of material internal control weaknesses, and leverage, and negatively associated with a CEO change. We also find that restatements filed via 8-Ks and via 10-K/As, after the SEC rule clarification in August 2004, are associated with significantly more negative market reactions than other restatements.
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Grabski, Severin V., Stewart A. Leech, and Pamela J. Schmidt. "A Review of ERP Research: A Future Agenda for Accounting Information Systems." Journal of Information Systems 25, no. 1 (March 1, 2011): 37–78. http://dx.doi.org/10.2308/jis.2011.25.1.37.

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ABSTRACT: ERP systems are typically the largest, most complex, and most demanding information systems implemented by firms, representing a major departure from the individual and departmental information systems prevalent in the past. Firms and individuals are extensively impacted, and many problematic issues remain to be researched. ERP and related integrated technologies are a transformative force on the accounting profession. As the nature of business evolves, accounting expertise is being called on to make broader contributions such as reporting on nonfinancial measures, auditing information systems, implementing management controls within information systems, and providing management consulting services. This review of ERP research is drawn from an extensive examination of the breadth of ERP-related literature without constraints as to a narrow timeframe or limited journal list, although particular attention is directed to the leading journals in information systems and accounting information systems. Early research consisted of descriptive studies of firms implementing ERP systems. Then researchers started to address other research questions about the factors that lead to successful implementations: the need for change management and expanded forms of user education, whether the financial benefit outweighed the cost, and whether the issues are different depending on organizational type and cultural factors. This research encouraged the development of several major ERP research areas: (1) critical success factors, (2) the organizational impact, and (3) the economic impact of ERP systems. We use this taxonomy to establish (1) what we know, (2) what we need, and (3) where we are going in ERP research. The objective of this review is to synthesize the extant ERP research reported without regard to publication domain and make this readily available to accounting researchers. We organize key ERP research by topics of interest in accounting, and map ERP topics onto existing accounting information systems research areas. An emphasis is placed on topics important to accounting, including (but not limited to) the risk management and auditing of ERP systems, regulatory issues, the internal and external economic impacts of ERP systems, extensions needed in ERP systems for XBRL, for interorganizational support, and for the design of management control systems. See Supplemental Material.
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Korotkov, V. "WORKING LOAD SIMULATION ON THE CNC MACHINE." Collection of scholarly papers of Dniprovsk State Technical University (Technical Sciences) 2, no. 37 (April 23, 2021): 13–16. http://dx.doi.org/10.31319/2519-2884.37.2020.3.

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The CNC machining is performed according to a pre-prepared control program (CP). The CP records all the necessary actions of the machine to obtain the part by metalworking in accordance with the requirements of the drawing according to the developed technology. Precise formation of surface dimensions during machining is performed by a cutting tool, the trajectory of which is recorded in the CP. In real conditions, during CNC machining, errors may occur, the size and direction of which depend on many factors, which are difficult to anticipate. For example, the occurrence of dimensional variations is affected by the real technical condition and setting of the technological system of the CNC machine, elastic deformations of system elements from cutting forces, thermal deformations, etc. The value and direction of elastic deformations of the machine are influenced by the cutting forces, size and direction of which depend on the processing modes, the shape and size of the workpiece, the material of the tool cutting part and the material of detail. There are known methods of accounting for the expected processing errors in the calculation of trajectories of tools in the presence of data on the flexibility of the technological system of CNC machine. Such data can be obtained as a result of studies of the flexibility of machine tool elements when simulating workloads. To perform tests to determine the elastic deformations of a technological system in production conditions, a device has been developed to simulate working loads in a wide range and various places in the working area of ​​CNC machine. The device contains a loaded shaft with replaceable bushings on which annular contact grooves are made. The configuration of the device is assembled taking into account the design features of the CNC machine and the assigned research tasks. According to the control program or manual control, simulation forces are created by a load device with poppet springs installed in the cutter holder of the machine. Strain value is measured by linear displacement meter. The obtained data allow you to determine the stiffness of the machine elements and give a forecast for the amount of expected dimensional errors during processing.
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Kuzmin, S. V. "Natural disasters in the Russian Federation." Issues of Risk Analysis 16, no. 2 (April 28, 2019): 10–35. http://dx.doi.org/10.32686/1812-5220-2019-16-2-10-35.

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In recent decades, hazardous natural processes, natural disasters and catastrophes in theRussian Federationhave noticeably intensified. This is due both to global climate and the natural environment change, and to the rapid growth of human impact on landscapes and ecosystems. The current situation has determined a significant increase in the number and scale of emergency situations of natural and natural-technogenic character, material and moral damage among the population and economic infrastructure. Hazardous natural processes have become the regulator of the development of society through a direct impact on the state of the economy and social sphere in theRussia, which forces management structures at all levels — from federal to municipal — to switch to the principles of admissible risk in administrative and territorial mechanisms. And the implementation of these mechanisms is impossible without strict accounting and control of hazardous natural processes, their functioning, dynamics and evolution. The review given in the article shows the main directions of such activities in relation to the subjects of theRussian Federationand large natural complexes.
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Ueno, Toshiyuki, Jinhao QIU, and Junji TANI. "Force Evaluation of Magnetic Force Control Element Using Giant Magnetostrictive Material." Transactions of the Japan Society of Mechanical Engineers Series C 66, no. 648 (2000): 2748–55. http://dx.doi.org/10.1299/kikaic.66.2748.

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Shramko, O. "TYPICAL VIOLATIONS DETECTED DURING THE AUDIT OF MILITARY UNITS OF THE ARMED FORCES OF UKRAINE." Visnyk Taras Shevchenko National University of Kyiv. Military-Special Sciences, no. 2 (46) (2021): 52–57. http://dx.doi.org/10.17721/1728-2217.2021.46.52-57.

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The article considers the general principles of internal audit, the concept, essence, as well as theoretical principles and methodological features of internal audit in the military units of the Armed Forces of Ukraine. Considerable attention is also paid to the purpose of internal audit in general and in the Armed Forces of Ukraine in particular. The definition of audit and internal audit is given in accordance with the norms of current regulations of Ukraine. The process of planning, organization and direct conduct of internal audit, as well as the results of auditors' work is described in detail, the analysis of the regulatory framework for conducting internal audit in budgetary institutions and, in particular, in the Armed Forces of Ukraine. Particular attention is paid to the stages of audit, analysis of typical violations identified in the process of internal audit and internal control. The analysis of the results of the internal audit for 2014-2019 is carried out, the typical violations revealed in the process of internal audit are given, and the violations in 2019 are considered in detail. Low professionalism and negligent performance of duties by officials appointed to the positions of heads of services and relevant officials are common causes of violations of poor records of military property in military services, which have led to losses, risks of illegal expenditures and shortages. Military units assigned to support, which in their duties had to work out timely documents on the accounting of material values, spending according to the norms and write-off of military property, keeping books of losses and shortages. Today there is a question of introduction of effective system of the organization of internal audit and adaptation of its technique to activity of budgetary institutions including military units of Armed forces of Ukraine in the conditions of reforming and deepening of integration processes in economy of Ukraine.
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Kovchegin, Dmitry. "Nuclear Material Protection, Control, and Accounting: New Realities." Security Index: A Russian Journal on International Security 20, no. 1 (January 2, 2014): 79–86. http://dx.doi.org/10.1080/19934270.2014.885246.

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Dissertations / Theses on the topic "Material Control and Material Accounting Force"

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Oral, Hasan Giray. "Modeling time-resolved interaction force mode AFM imaging." Thesis, Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/43691.

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Intermittent contact mode atomic force microscopy has been widely employed for simultaneous topography imaging and material characterization. The work in the literature includes both qualitative and quantitative methods. Regular AFM cantilevers are generally used in these methods, yet these cantilevers come with certain limitations. These limitations result from the very nature of cantilever probes. They are passive force sensors with insufficient damping. This prevents having active and complete control on tip-sample forces, causing sample damage and inaccurate topography measurement. Ideally, an AFM probe should offer high bandwidth to resolve interaction forces, active control capability for small interaction force and stable operation, and sufficient damping to avoid transient ringing which causes undesired forces on the sample. Force sensing integrated readout and active tip (FIRAT) probe offers these properties. A special imaging mode, time-resolved interaction force (TRIF) mode imaging can be performed using FIRAT probe for simultaneous topography and material property imaging. The accuracy of topography measurement of samples with variations in elastic and adhesive properties is investigated via numerical simulations and experiments. Results indicate that employing FIRAT probe's active tip control (ATC) capability during TRIF mode imaging provides significant level of control over the tip-sample forces. This improves the accuracy of topography measurement during simultaneous material property imaging, compared to conventional methods. Moreover, Active tip control (ATC) preserves constant contact time during force control for stable contact while preventing loss of material property information such as elasticity and adhesive forces.
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Tadesse, Amanuel Fekade. "Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior." Scholar Commons, 2015. http://scholarcommons.usf.edu/etd/5780.

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This study investigates whether the current lack of structure of internal control weakness disclosures (a narrative about the reliability of the financial reporting system) leads nonprofessional investors to make differential investment decisions. Using the non-accelerated filer (smaller public company) setting, where nonprofessional investors are likely to consume unaudited internal control reports in their investing judgments and decisions, I examine two facets of internal control disclosure formats: presentation salience and disaggregation of material weaknesses. A 2 x 2 between-participants behavioral experiment was conducted with internal control presentation salience (bulleted vs. in-text) and disaggregation level (a single material weakness vs. a combination of multiple control deficiencies that is a material weakness). I find that nonprofessional investors reward companies that disclose internal control weaknesses more saliently. The results also indicate that disaggregation interacts with salience in that it increases the effect of salience on investing judgments such that salient (stealth) disclosure of a combination of control deficiencies is viewed more positively (negatively) than salient (stealth) disclosure of a material weakness. These findings are contrary to Rennekamp (2012) who finds that processing fluency in bad news leads to more negative investment judgements. Additional analyses indicated that the results related to management trust and credibility are consistent with prior literature. The findings contribute to academia and practice by shedding light on the importance that needs to be placed on the presentation format of internal control disclosures.
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Belina, Hambisa. "Occurrence and Consequences of Surprise Internal Control Disclosures." FIU Digital Commons, 2018. https://digitalcommons.fiu.edu/etd/3763.

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The Sarbanes-Oxley Act mandates public companies to establish internal control systems and assess their effectiveness. Quarterly reports by all companies and annual reports by companies with less than $75 million public float (non-accelerated filers) do not require auditor’s attestation while annual reports by companies with $75 million or more public float (accelerated filers) do require such auditor attestations. Quarterly reports should provide early warning of any impending material weakness (MW) to be disclosed in subsequent annual filings. This dissertation explores three types of “surprise” MW disclosures—positive, negative and no surprise—and consequences of such surprise disclosures. In part one, I document the frequency of surprise MW disclosures and internal control factors that are associated with each surprise type by filer status. Results show that 78 (77) percent of accelerated (non-accelerated) MW disclosures are negative surprise MW disclosures during 2004-2016. Entity level MWs are more associated with no-surprise rather than negative or positive surprise MW disclosures. In part two, I examine some consequences of surprise MW disclosures. The results show that companies with MW disclosures are more likely to dismiss their auditors and CFOs, and experience more shareholder voting against auditor ratification, compared to companies that issue clean reports. Auditor dismissal and CFO turnover are equally likely at negative and no-surprise MW disclosure companies. However, negative surprise accelerated filer companies’ shareholders are more likely to vote against auditor ratification than no-surprise accelerated filer companies. The third essay investigates the association between MW disclosures and audit fees. The results indicate that there is a significant positive association between audit fees and MW disclosures. Further, the results show that audit fees are higher at no-surprise companies than at negative surprise companies. The fourth essay focuses on audit report lag. The results indicate that MWs are associated with increased audit report lags, for both accelerated and non-accelerated filers. Further, surprise MW firms are more likely to experience increased audit report lag than no-surprise MW firms. Overall the results suggest that adverse internal control reports have consequences, and that the consequences vary between surprise and no-surprise MW firms. The results provide relevant empirical evidence to the ongoing debate on the necessity and efficacy of SOX Section 404 requirements.
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Guichard, Bastien. "Contribution à la définition d'un processus de polissage robotisé. Application aux pièces aéronautiques en acier à haute résistance." Thesis, Clermont-Ferrand 2, 2015. http://www.theses.fr/2015CLF22619.

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Dans le cas des pièces aéronautiques de grandes dimensions et de formes complexes nécessitant un bon état de surface, les opérations de polissage sont la plupart du temps réalisées manuellement par des opérateurs spécialisés. Ces opérations étant longues, pénibles et coûteuses, il paraît pertinent de s’intéresser à leur automatisation. Dans ces travaux de thèse, nous nous intéressons à la mise en place d’un processus de polissage robotisé pour un train d'atterrissage en acier à haute résistance. La définition du processus robotisé passe par la définition des outils adéquats (taille de grain, forme et souplesse), des conditions de polissage (effort, vitesse de coupe, vitesse d’avance, angle de dépinçage et recouvrement) et le réglage des paramètres de la commande en effort en fonction du matériau à polir et de la spécification de rugosité visée. Un modèle d’enlèvement de matière est ensuite proposé afin de maîtriser le défaut d’état de surface généré pour des outils « disques ». Une campagne expérimentale permet enfin de valider la mise en œuvre du robot et du processus de polissage sur une pièce spécifique, notamment en ce qui concerne la chaîne numérique
In the case of aircraft large parts and complex shapes requiring a good finish state, polishing operations are mostly performed manually by specialized operators. These operations are long, painful and expensive, it seems relevant to be interested in their automation. In the thesis work, we focus on the development of a robotic polishing process for high strength steel landing gear. The definition of the robotic process involves the definition of appropriate tools (grain size, shape and flexibility), polishing conditions (force, cutting speed, feed rate, inclination angle and overlap) and adjustment of parameters the force control based on the material to be polished and the specification roughness. A material removal model is then proposed to control the surface state generated for discs tools. Finally, an experimental campaign validates the implementation of the robot and the polishing process on a specific part, in particular as regards the numerical chain
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Chenebault, Christian. "Developpement d'un prehenseur dote de capteurs tactiles d'efforts et d'un porteur six axes pour la realisation robotisee d'assemblages de haute precision." Poitiers, 1987. http://www.theses.fr/1987POIT2259.

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Etude d'un robot avec un prehenseur tridigital. Le manipulateur possede six degres de liberte et est dote d'un capteur tactile d'efforts a six composantes. Conception d'une commande gardee avec retour d'efforts. Etude d'un logiciel de strategie d'assemblage. Experimentation dans le cas de taches d'assemblage de haute precision
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許耀林. "Force Control of a Material Testing System Using the H∞ Control Method." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/55535432722127346555.

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碩士
國立臺灣大學
造船及海洋工程學研究所
89
The purpose of this thesis is to design a mixed sensitivity controller using the H-infinity theorem for the force control of an electro-hydraulic cylinder system. The design criterion is to achieve good response and robustness for the force output. The controller is tested by both numerical simulation and laboratory experiments. The performance of the controller is further compared with experimental results using a PID controller. It is verified that under the variations of oil temperature, supply pressure, and specimen diameter, the H-infinity controller can overcome system uncertainties and achieves better performance.
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Wu, Po Hsi, and 吳柏熹. "Force Control of a Material Testing System using a High Frequency Proportional Valve." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/49427874850984276692.

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碩士
國立臺灣大學
造船及海洋工程學研究所
88
Proportional valves are often used in industry. As early as 1980, we can’t apply proportional valves to precision control because of its low frequency response, time delay, and overlap. Today’s proportional valves improve on performances, and its performances are close to servo-valves . In this paper, the purpose of study is force control of material testing system using proportional valve. Hydraulic servo system is nonlinear time-variant system, it changes with the operating environment and time, so it is difficult to obtain an accurate dynamic of mathematics model to design a conventional controller. In this study, we apply fuzzy self-organize control theory in controller design , the fuzzy self-organize controller has the ability of self-tuning. It can tune the fuzzy rules and parameters with the change of operating environment to reach good control performance. The experiment results show that apply fuzzy self-organize controller in force control of material testing system with proportional valve exhibitting good waveform and response . The results show that apply proportional valve on material testing system is practicable for the reason of reducing capital .
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Bauer, Andrew M. "Internal Control Quality as an Explanatory Factor of Tax Avoidance." Thesis, 2011. http://hdl.handle.net/10012/6359.

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Internal control disclosures mandated by section 404 of the Sarbanes-Oxley Act (SOX) are designed to provide information about a firm’s financial reporting quality and in doing so may offer information on firm-specific tax planning activities. Internal control weaknesses disclosed under SOX are frequently related to a firm’s tax function (Ge and McVay, 2005; Gleason, Pincus and Rego, 2010) and thus raise the question of whether or not these frequent problems affect corporate tax avoidance. In this thesis, I test hypotheses that tax-related disclosures, particularly those that contain company-level internal control weaknesses (ICWs), provide information with respect to long-run tax avoidance. Furthermore, I test hypotheses that the combination of internal control quality and aggressive tax avoidance aid in assessing shareholder returns. To conduct these tests, I collect and construct firm-level SOX disclosure data from 2004 to 2006 across 1,286 publicly-owned corporations. I begin with an empirical analysis of the association between tax avoidance and firm-level ICWs and generally find that the presence of tax ICWs and company-level tax ICWs constrain long-run tax avoidance. For firms with low cash constraints however, company-level tax ICWs appear to lead to an increase in tax avoidance. Nevertheless, subsequent analysis of monthly abnormal returns implies that the stock market reacts negatively to the disclosure of company-level tax ICWs, regardless of whether or not tax aggressiveness is also present. This thesis contributes to the literature by documenting the first evidence that internal control disclosures provide information regarding firm-level tax planning. Although the number of internal control weakness disclosures is decreasing over time, the availability of these SOX disclosures represents a previously unavailable opportunity to examine and further understand internal governance mechanisms within the firm and their influence on tax planning. In addition, this thesis further corroborates prior literature that argues for the importance of the pervasiveness of internal control weaknesses by showing that the pervasive, company-level tax internal control weaknesses are associated with tax avoidance and lower shareholder returns. Finally, my dissertation implies that the presence of tax internal control weaknesses constrains tax avoidance and thus a focus on improving internal controls could help improve the tax planning function. However, my firm-level analysis also implies that effective tax planning is a sustainable process and thus a firm and its stakeholders may require several periods before the full benefits of these improvements are realized.
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Durán, Felicia Angélica. "Probabilistic basis and assessment methodology for effectiveness of protecting nuclear materials." Thesis, 2010. http://hdl.handle.net/2152/ETD-UT-2010-12-2223.

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Safeguards and security (S&S) systems for nuclear facilities include material control and accounting (MC&A) and a physical protection system (PPS) to protect nuclear materials from theft, sabotage and other malevolent human acts. The PPS for a facility is evaluated using probabilistic analysis of adversary paths on the basis of detection, delay, and response timelines to determine timely detection. The path analysis methodology focuses on systematic, quantitative evaluation of the physical protection component for potential external threats, and often calculates the probability that the PPS is effective (PE) in defeating an adversary who uses that attack path. By monitoring and tracking critical materials, MC&A activities provide additional protection against inside adversaries, but have been difficult to characterize in ways that are compatible with the existing path analysis methods that are used to systematically evaluate the effectiveness of a site’s protection system. This research describes and demonstrates a new method to incorporate MC&A protection elements explicitly within the existing probabilistic path analysis methodology. MC&A activities, from monitoring to inventory measurements, provide many, often recurring opportunities to determine the status of critical items, including detection of missing materials. Human reliability analysis methods are applied to determine human error probabilities to characterize the detection capabilities of MC&A activities. An object-based state machine paradigm was developed to characterize the path elements and timing of an insider theft scenario as a race against MC&A activities that can move a facility from a normal state to a heightened alert state having additional detection opportunities. This paradigm is coupled with nuclear power plant probabilistic risk assessment techniques to incorporate the evaluation of MC&A activities in the existing path analysis methodology. Event sequence diagrams describe insider paths through the PPS and also incorporate MC&A activities as path elements. This work establishes a probabilistic basis for incorporating MC&A activities explicitly within the existing path analysis methodology to extend it to address insider threats. The analysis results for this new method provide an integrated effectiveness measure for a safeguards and security system that addresses threats from both outside and inside adversaries.
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Books on the topic "Material Control and Material Accounting Force"

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Office, General Accounting. Internal controls: Controls over material furnished to Navy contractors can be improved : report to congressional requesters. Washington, D.C: The Office, 1988.

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Office, General Accounting. Contract pricing: Material prices overstated on AN/APG-68 radar production buys : report to the commander, U.S. Air Force Aeronautical Systems Division. Washington, D.C: The Office, 1988.

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Office, General Accounting. Contract pricing: Material prices overstated on T-56 engine contracts : report to the Commander, Aeronautical Systems Division, Department of the Air Force. Washington, D.C: GAO, 1986.

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Office, General Accounting. Contract pricing: Material prices overstated on GBU-15 bomb weapon system : report to the commander, Armament Division, U.S. Air Force Systems Command. Washington, D.C: The Office, 1989.

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Office, General Accounting. Contract pricing: Material prices overstated in Pershing II contract : report to the Secretary of the Army. Washington, D.C: The Office, 1987.

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SAVEL'EVA, Ekaterina. Regulation and rationing of modern labor processes. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1003198.

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A wide range of topical theoretical and practical issues of regulation and normalization of modern labor processes is considered. The materials of the training manual take into account not only the legislation and regulations currently in force in the Russian Federation, but also international standards, as well as the experience of advanced countries and companies. The main attention is paid to the topics that have recently attracted the greatest interest: legal support for labor regulation; requirements for the content and management of regulatory documentation within the quality management system; features of regulations as electronic documents; opportunities for applying professional standards in the corporate regulatory system; technology for developing standard operating procedures, job descriptions and other regulatory documents, taking into account the requirements of the QMS; methods for reducing the implementation time of regulations. The issues of building and evaluating the effectiveness of the corporate system of labor rationing, taking into account the recommendations approved by the Ministry of labor of Russia, are considered. The description of software solutions and current tools for labor rationing is given; the legal aspects of electronic accounting of working hours and control over the performance of labor duties are analyzed, etc. Meets the requirements of the Federal state educational standards of higher education of the latest generation. It is intended for students studying in the direction 38.03.03 "personnel Management" and other economic and technical areas, for teachers, postgraduates, students of courses of additional professional education, as well as managers and specialists involved in practical issues of labor regulation and rationing."
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Office, General Accounting. Contract pricing: Material prices overstated on tank thermal sights : report to the Commander, U.S. Army Materiel Command. Washington, D.C: The Office, 1988.

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Burmistrova, Lyudmila. Accounting. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1045886.

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the textbook reveals the basics of accounting and reporting. This knowledge will help economists and managers to better understand the work of accountants, quickly and carefully make management decisions based on the processes occurring in the organization's finances. It contains the most important concepts and definitions. Raises the main problems related to the organization and maintenance of accounting, reporting, financial management based on analysis and management accounting. In addition, the issues of taxes and tax accounting at the enterprise were touched upon. The material is presented in an accessible language, with examples and calculations. The methods of accounting and analysis are given. With the help of control questions, tests, tasks, the skills of reflecting business operations in the accounting and financial analysis system are fixed. For students and teachers, as well as anyone interested in accounting issues.
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International Conference on Nuclear Material Protection, Control and Accounting (1997 Obninsk, Russia). Trudy Rossiĭskoĭ mezhdunarodnoĭ konferent︠s︡ii po uchetu, kontroli︠u︡ i fizicheskoĭ zashchite i︠a︡dernykh materialov, Obninsk, 9-14 marta, 1997: Proceedings of the International Conference on Nuclear Material Protection, Control and Accounting, Obninsk, March 9-14, 1997. Obninsk: GNT︠S︡ RF Fiziko-ėnerg. in-t, 1997.

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Office, General Accounting. Water resources: Problems in managing disposal of material dredged from San Francisco Bay : report to congressional requesters. Washington, D.C: The Office, 1989.

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Book chapters on the topic "Material Control and Material Accounting Force"

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Johns, Russell E., and Mark Schanfein. "Nuclear Material Accounting and Control." In Nuclear Safeguards, Security, and Nonproliferation, 157–229. Elsevier, 2019. http://dx.doi.org/10.1016/b978-0-12-803271-8.00007-2.

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Amoah, Nana Y., Anthony Anderson, Isaac Bonaparte, and Alex P. Tang. "Internal Control Material Weakness and Real Earnings Management." In Advances in Public Interest Accounting, 1–21. Emerald Publishing Limited, 2017. http://dx.doi.org/10.1108/s1041-706020170000020001.

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Persson, Martin E. "Depreciation and Price Control*." In Harold Cecil Edey: A Collection of Unpublished Material from a 20th Century Accounting Reformer, 85–96. Emerald Publishing Limited, 2019. http://dx.doi.org/10.1108/s1479-350420190000023014.

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Chidester, David. "Conclusion." In Religion, 206–10. University of California Press, 2018. http://dx.doi.org/10.1525/california/9780520297654.003.0017.

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In this book we have moved through religious materiality, exploring striking and illuminating cases, guided by attention to material categories, formations, and circulations. We have considered different meanings of materiality. People engage objects; objects engage people; and both people and objects are interwoven in material conditions and consequences that can rise to the level of materiality. Following the usage of the term in the practices of law and accounting, materiality is less a question of metaphysics than a matter of political economy. In this respect, materiality is a matter of force and effect, a configuration of discourse and power that makes a difference in the world. As a result, our exploration of the material dynamics of religion has been as much about dynamics—power, energy, force, and motion—as it has been about material objects....
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"No. 31263. International Atomic Energy Agency, Argentina, Brazil and Brazilian-Argentine Agency for Accounting and Control of Nuclear Material." In United Nations Treaty Series, 221–95. UN, 1999. http://dx.doi.org/10.18356/09fcc82e-en-fr.

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Hesselbach, Jurgen, and Karsten V. Westernhagen. "An Integrated Approach for the Planning and Control of Flexible Retro-Production Systems." In Environmental Information Systems in Industry and Public Administration, 367–78. IGI Global, 2001. http://dx.doi.org/10.4018/978-1-930708-02-0.ch025.

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While in the past only the product phases of development, production, distribution as well as use and service were considered, today, more complete consideration up to the end of a product life is common. Along with the demand for an environmentally-friendly handling of important resources, recycling of worn-out products, for example, in the automotive sector, electrical and electronic equipment, or industrial goods, will gain crucial importance in the near future. In addition, comprehensive environmentally-related legal demands force the industry to take recycling of products into consideration (BMU, 1999; EU, 1999; Griese, 1997; Seliger et al., 1997; Thierry et al., 1995). Additionally this includes several processes (Figure 1) of the post-usage phase, such as: • systematic take-back of used products to specific facilities, • definition of adequate recycling strategies, • dismantling of products, • reprocessing of components, • mechanical treatment, • reuse of components and utilization of materials as well as • redistribution of the recycled goods into production and secondary raw material market.
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Mikno, Zygmunt. "Resistance Welding of Aluminium Alloys with an Electromechanical Electrode Force System." In Aluminium Alloys [Working Title]. IntechOpen, 2020. http://dx.doi.org/10.5772/intechopen.93242.

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The idea presented in this chapter is an innovative welding machine electrode force system. The operation, advantages of the new solution and the optimisation of the welding process were illustrated by the welding of aluminium bars (5182) (ø 4 mm). The solution involves controlling the force and/or displacement of welding machine electrodes. The modulation of electrode force significantly improves welding, particularly as regards aluminium alloys (requiring a very short welding process). The tests involved the numerical analysis of two electrode force systems, i.e. a conventional Pneumatic Force System (PFS) and an Electromechanical (Servomechanical Force) System (EFS). The numerical tests were performed using SORPAS software. FEM calculation results were verified experimentally. The technological welding tests were conducted using inverter welding machines (1 kHz) equipped with various electrode force systems. The research included metallographic and strength (peeling) tests and measurements of characteristic parameters. The welding process optimisation based on the EFS and the hybrid algorithm of force control resulted in i) more favourable space distribution of welding power, ii) energy concentration in the central weld zone, iii) favourable melting of the material within the entire weld transcrystallisation zone, iv) obtainment of the full weld nugget and v) longer weld nugget diameter.
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Bose, Goutam Kumar, and Pritam Pain. "Surface Response Methodology Approach for Multi-Objective Optimization During Electrochemical Grinding of Al2O3/Al Interpenetrating Phase Composite." In Handbook of Research on Manufacturing Process Modeling and Optimization Strategies, 162–92. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2440-3.ch008.

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Now a day the advances in the material science lead to the development of advanced engineering materials like super alloys. The current research work focus on the selection of significant machining parameters initially depending on single objective and then multi objective responses, while machining alumina-aluminum interpenetrating phase composites during electrochemical grinding. Control parameters such electrolyte concentration (C), voltage (V), depth of cut (D) and electrolyte flow rate (F) have been considered for experimentation. Initially single objective optimal parametric setting is generated from Taguchi Methodology and Regression analysis. Further it is optimize using Response Surface Methodology. The contradictory responses like higher material removal rate (MRR), lower surface roughness (Ra), lower overcut (OC) and lower cutting force (Fc) are ensured by using Overlaid contour plots and Desirability functions. These soft computing techniques corroborates well during the parametric optimization of electrochemical grinding process.
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Ferran, Carlos, and Ricardo Salim. "The Future of ERP and Enterprise Resource Management Systems." In Enterprise Information Systems, 1816–35. IGI Global, 2011. http://dx.doi.org/10.4018/978-1-61692-852-0.ch804.

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Enterprise resource planning (ERP) systems integrate into one single system the control and accounting of all the enterprise resources. Just like the previous systems (material requirements planning and accounting information systems among others) became ERPs, it is highly probable that ERPs will keep evolving towards a different and more comprehensive system. Logically, this evolution will be driven by the unsatisfied expectations of the current markets. One of these expectations is to lower the emphasis on the mid- and long-term planning functionality in favor of some kind of short-term, more dynamic planning functionality. In this sense, the chapter glimpses at a system that could be called ERM, where the “M” stands for management instead of the “P” for planning. The chapter also discusses the potential effects of the Open Source Initiative on ERPs. Other outstanding expectations examined are: (1) lower cost and duration of the implementation process, (2) less dependency on external consultants for the implementation, and (3) improved and standardized interaction functionality?or middleware?between different ERPs.
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Bose, Goutam Kumar, and Pritam Pain. "Optimization Through Nature-Inspired Soft-Computing and Algorithm on ECG Process." In Handbook of Research on Soft Computing and Nature-Inspired Algorithms, 489–519. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2128-0.ch017.

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In the present research work selection of significant machining parameters depending on nature-inspired algorithm is prepared, during machining alumina-aluminum interpenetrating phase composites through electrochemical grinding process. Here during experimentation control parameters like electrolyte concentration (C), voltage (V), depth of cut (D) and electrolyte flow rate (F) are considered. The response data are initially trained and tested applying Artificial Neural Network. The paradoxical responses like higher material removal rate (MRR), lower surface roughness (Ra), lower overcut (OC) and lower cutting force (Fc) are accomplished individually by employing Cuckoo Search Algorithm. A multi response optimization for all the response parameters is compiled primarily by using Genetic algorithm. Finally, in order to achieve a single set of parametric combination for all the outputs simultaneously fuzzy based Grey Relational Analysis technique is adopted. These nature-driven soft computing techniques corroborates well during the parametric optimization of ECG process.
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Conference papers on the topic "Material Control and Material Accounting Force"

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Kroening, Michael, Dmitry Demyanuk, Andrey Lider, and Dmitry Sednev. "Structural fingerprints of containers with nuclear materials for material control and accounting purposes." In 2012 7th International Forum on Strategic Technology (IFOST). IEEE, 2012. http://dx.doi.org/10.1109/ifost.2012.6357724.

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Hu, Qing, Xiaohu Huang, and Yiju Zhin. "The Multi-objective Optimal Control for Material Testing Machine Force System." In 2007 Second International Conference on Innovative Computing, Information and Control. IEEE, 2007. http://dx.doi.org/10.1109/icicic.2007.580.

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Belikov, Sergey, and Sergei Magonov. "Tip-sample interaction force modeling for AFM simulation, control design, and material property measurement." In 2011 American Control Conference. IEEE, 2011. http://dx.doi.org/10.1109/acc.2011.5991141.

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Boshlyakov, A. A., M. D. Ivanova, E. V. Sharapova, and Yu A. Zakharov. "Designing a force feedback operator console for manipulator grip control." In SECOND INTERNATIONAL CONFERENCE ON MATERIAL SCIENCE, SMART STRUCTURES AND APPLICATIONS: ICMSS-2019. AIP Publishing, 2019. http://dx.doi.org/10.1063/1.5140136.

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Fang, Jing-Wen, Ji-Shun Li, Fang Yang, and Yu-Jun Xue. "A Control Method of the Force Loading Electro-hydraulic Servo System Based on BRF." In 2nd Annual International Conference on Advanced Material Engineering (AME 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/ame-16.2016.142.

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Devine, Cameron, Joseph Garbini, and Santosh Devasia. "Spatially-Constant Material Removal Control Under Variable-Speed Robotic Sanding." In ASME 2020 15th International Manufacturing Science and Engineering Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/msec2020-8340.

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Abstract During manufacturing, minor flaws in the surface of commercial airplane interior panels are often corrected using hand sanding, sometimes leading to repetitive stress injuries. Robotic sanding is an attractive option to mitigate these injuries. However, in preprogrammed automated sanding, both the sander path and the speed along that path are predetermined. Such fixed automation has limited effectiveness due to the part-to-part variability of surface condition. In addition, in typical fixed automation, a constant contact force and path speed are used to maintain constant material removal depth. Teleoperated robotic sanding allows a skilled operator to monitor the process and the condition of the surface in real time to correct the individual flaws. However, during teleoperated sanding, the path and speed along the path are inherently both time-varying and unknown a priori. The principal contribution of this work is to facilitate precision teleoperated sanding by developing a process model and control strategy that ensures constant material removal depth along the sanding path. Experimental results, with and without the proposed contact-force adjustments, for the same variable speed motion of the sander, shows 65% improvement in spatial variation of material removal with the proposed approach.
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Buffa, Gianluca, Livan Fratini, Michela Simoncini, and Archimede Forcellese. "In-process tool force and rotation variation to control sheet thickness change in friction stir welding of magnesium alloys." In ESAFORM 2016: Proceedings of the 19th International ESAFORM Conference on Material Forming. Author(s), 2016. http://dx.doi.org/10.1063/1.4963502.

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Berselli, Giovanni, Rocco Vertechy, Mitja Babič, and Vincenzo Parenti Castelli. "Implementation of a Variable Stiffness Actuator Based on Dielectric Elastomers: A Feasibility Study." In ASME 2012 Conference on Smart Materials, Adaptive Structures and Intelligent Systems. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/smasis2012-8144.

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Dielectric Elastomers (DE) seem to be a promising technology for the implementation of light and compact Variable Stiffness Actuators (VSAs), thanks to their large power densities, low costs and shock-insensitivity. Nonetheless, the development of DE-based VSA is not trivial owing to the relevant dissipative phenomena that affect the DE when subjected to rapidly changing deformations. In this context, the purpose of the present paper is to investigate the practical feasibility of DE-based VSA. As a case study, two conically-shaped actuators, in agonistic-antagonistic configuration, are modeled accounting for the visco-hyperelastic nature of the DE films. The model is then linearized and employed for the design of a stiffness controller. The control algorithm requires the knowledge of the actuator configuration (via a position sensor) and of the force exchanged with the environment (via a force sensor). An optimum full-state observer is then implemented, which enables both accurate estimation of the DE time-dependent behavior and adequate suppression of sensor measurement noise. At last, experimental results are provided together with the description of an effective electronic driver that allows an independent activation of the agonistic-antagonistic DE membranes.
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Tsai, C. S., T. T. Wei, and W. S. Chen. "Experimental Study for Highly Plastic Material Damper." In ASME 2003 Pressure Vessels and Piping Conference. ASMEDC, 2003. http://dx.doi.org/10.1115/pvp2003-2107.

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Earthquakes can result in terrible disasters. The new technology of structural control has been acknowledged as the better way to reduce the seismic responses of structures during strong ground motions. The passive control that belongs to the structural control technology can be classified into the base isolation and energy dissipation systems. In this study, a new energy dissipation device called as highly plastic material damper has been proposed. This study focuses on testing and exploring the mechanical behavior of the highly plastic damper proposed by the research group in Feng Chia University, Taichung, Taiwan. The damper was tested in the MTS System to sustain cyclic loadings. The tests include the material stability, durability, the relationship between the force and velocity, and the temperature effect on energy dissipation capacity, etc. From experimental results, it is shown that the force-deformation hysteresis loop of the highly plastic material damper looks like an ellipse in shape for small amplitudes, and a quadrilateral shape for large amplitudes. These results express that the mechanical behavior of the highly plastic material damper depends on the velocity in small amplitudes, and on the displacement in large amplitudes. Based on these observations, the highly plastic material damper could be suitable not only for resisting wind loads but also for controlling seismic responses of a structure during earthquakes.
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Bashir, Asad, Abigail R. Clarke-Sather, Tyler M. Poggogiale, and Christopher L. Meehan. "Material Properties of Discarded Textiles for Manufacturing Feedstocks." In ASME 2021 16th International Manufacturing Science and Engineering Conference. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/msec2021-63645.

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Abstract Presently, many textiles are discarded, in a condition that would allow a significant percentage of them to be able to be completely reused or recycled. Recent consumption practices embodied by “fast fashion”, fast purchasing, and fast disposal of out of style clothing has increased the volume of discarded clothing, as the repurposing and/or recycling of discarded textile materials has not increased at a proportional rate. Consequently, discarded clothing may have nearly no wear and tear or extensive use before consumers choose to dispose of these textiles. Increasing the recovery of textiles from municipal solid waste streams involves understanding the material properties that discarded textiles possess. Measuring the material properties available from discarded textiles will allow for understanding whether these textiles can be reused. At the same time as disposal of textiles has increased, geotextile purchase and use has been increasing rapidly. In the current study, tensile strength (break force) and permittivity of discarded clothing samples made of cotton, polyester, and cotton-polyester blends were measured and compared with material properties that are commonly specified for geotextile applications. Average break force values measured for discarded cotton and polyester and average permittivity values measured for 50%/50% cotton-polyester blends and polyester are higher than what is commonly recommended for common geotextile applications. Polyester materials showed promise for drainage and erosion control applications that would be commonly serviced by geotextiles, as polyester samples yielded average break force and permittivity values are above typically recommended geotextile minimum values for these applications.
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Reports on the topic "Material Control and Material Accounting Force"

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Taylor, S., and V. G. Terentiev. U.S. national nuclear material control and accounting system. Office of Scientific and Technical Information (OSTI), December 1998. http://dx.doi.org/10.2172/8490.

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Durkee, Joe W., Ben Cipiti, Scott Francis Demuth, Andrew James Fallgren, Ken Jarman, Shelly Li, Dave Meier, et al. Material Protection, Accounting, and Control Technologies (MPACT) Advanced Integration Roadmap. Office of Scientific and Technical Information (OSTI), September 2016. http://dx.doi.org/10.2172/1329653.

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Miller, Mike, Ben Cipiti, Scott Francis Demuth, Joe W. Durkee, Jr., Andrew James Fallgren, Ken Jarman, Shelly Li, et al. Material Protection, Accounting, and Control Technologies (MPACT) Advanced Integration Roadmap. Office of Scientific and Technical Information (OSTI), January 2017. http://dx.doi.org/10.2172/1341846.

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Duran, Felicia Angelica, and Benjamin B. Cipiti. Integrated safeguards & security for material protection, accounting, and control. Office of Scientific and Technical Information (OSTI), October 2009. http://dx.doi.org/10.2172/1001013.

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Scherer, Carolynn P., and Kristen E. Klasky. Nuclear Material Accounting and Control for Practitioners, Training Analysis and Design. Office of Scientific and Technical Information (OSTI), October 2017. http://dx.doi.org/10.2172/1396162.

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Cipiti, Benjamin, Timothy Dunn, Samual Durbin, Joe W. Durkee, Jeff England, Robert Jones, Edward Ketusky, et al. Material Protection, Accounting, and Control Technologies (MPACT): Modeling and Simulation Roadmap. Office of Scientific and Technical Information (OSTI), August 2016. http://dx.doi.org/10.2172/1296697.

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Trond Bjornard and John Hockert. Material Control and Accounting Design Considerations for High-Temperature Gas Reactors. Office of Scientific and Technical Information (OSTI), August 2011. http://dx.doi.org/10.2172/1033882.

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Hendrickson, S. Material protection control & accounting (mpc&a) tax issues and history. Office of Scientific and Technical Information (OSTI), March 1999. http://dx.doi.org/10.2172/15001991.

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Author, Not Given. Material control and accounting in the Department of Energy's nuclear fuel complex. Office of Scientific and Technical Information (OSTI), January 1989. http://dx.doi.org/10.2172/6347772.

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Browne, Michael. Material Protection, Accounting and Control Technologies Program Annual Accomplishments Report FY 20. Office of Scientific and Technical Information (OSTI), January 2021. http://dx.doi.org/10.2172/1756780.

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