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Vergoossen, Ruud, and Frans Van Der Wel. "Wereldstandaard financiële verslaggeving: IFRS of US GAAP?" Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 12 (December 1, 2002): 565–73. http://dx.doi.org/10.5117/mab.76.13793.
De roep om een wereldstandaard voor de financiële verslaggeving is groot. De Europese Unie heeft gekozen voor de International Financial Reporting Standards (IFRS) die in 2005 worden ingevoerd, terwijl de Verenigde Staten blijven vasthouden aan de United States Generally Accepted Accounting Principles (US GAAP). Dit artikel gaat in op de implementatie van de IFRS in de Europese Unie en de obstakels die een consistente interpretatie en toepassing van de IFRS in de weg kunnen staan. Daarna worden de IFRS vergeleken met de US GAAP en komt de positie van de IFRS in de Verenigde Staten aan de orde. In een korte slotbeschouwing wordt een drietal scenario’s geschetst om te komen tot een wereldstandaard. Het scenario waarbij de IFRS en de US GAAP naar elkaar toegroeien, lijkt, gegeven de omstandigheden, het meest realistisch en wenselijk (convergentiestrategie).
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Yallapragada, RamMohan R. "Incorporating International Financial Reporting Standards Into The United States Financial Reporting System: Timeline And Implications." International Business & Economics Research Journal (IBER) 11, no. 3 (February 15, 2012): 283. http://dx.doi.org/10.19030/iber.v11i3.6860.
In the United States of America (US), all the accounting procedures and guidelines for measurement and reporting by business firms are governed by a body of principles and concepts known as Generally Accepted Accounting Principles (GAAP). These GAAP are presently issued by the Financial Accounting Standards Board (FASB) with the authority delegated by the Securities and Exchange Commission (SEC). Historically, each country developed its own GAAP and there was no uniformity among the GAAPs of different countries. Comparison of financial statements issued by business firms from different countries has become impossible leading toward suboptimal capital allocation across countries in the world. Gradually, with the advent of multinational corporations, there emerged a global demand for convergence of GAAP of different countries into a single set uniform accounting standards applicable to all countries. Initiative for uniform global accounting standards came from International Accounting Standards Committee (IASC) which was established in 1973. The IASC formed International Accounting Standards Board (IASB) in 2001 which began issuing International Financial Accounting Standards (IFRS). Till now about 100 countries have adopted IFRS for their financial reporting purposes. The SEC has yielded to the global pressure to adopt IFRS in the US. SEC has set a timeline for US business firms to change over from US GAAP to IFRS. This paper presents the background and development of the movement of IFRS, timeline for the change in US and the implications involved in the adoption of IFRS in the US.
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Bohušová, Hana. "General aaproach to the IFRS and US GAAP convergence." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 27–36. http://dx.doi.org/10.11118/actaun201159040027.
Two most significant organizations in the field of financial reporting regulation setters in the world – the Financial Accounting Standard Board (FASB) and the International Accounting Standards Board (IASB) have recognized that in order international capital markets to function properly, a single set of high-quality international accounting standards designed especially for listed companies around the world must exist. The effort should be especially aimed at spreading the IFRS around the world and the FASB – IASB Convergence. The most significant difference between the US GAAP and IFRSs is in the area of the general approach. The IFRSs are based on basic accounting principles with limited application guidance, US GAAPs are based especially on rules with specific application guidance. The main objective of this work is to assist in the development of an improved common conceptual framework that provides a sound foundation for developing future accounting standards.The structure of the paper is divided into three parts. The theoretical background presents the historical development of the IAS/IFRS and US GAAP convergence efforts in general. The second part of the paper is aimed at the comparative analysis of conceptual frameworks (the IAS/IFRS and US GAAP). At the end, based on the results of the comparative analysis, the basic principles for a common conceptual framework, which should be applicable, are clarified. The paper uses the standard methods of scientific work. Firstly, the method of description is used to describe the development in the area of IAS/IFRS and US GAAP convergence. Then, a comparative analysis is used to discuss the differences in the position a principles of conceptual frameworks the IAS/IFRS and US GAAP. At the end the method of synthesis, deduction and induction is used.
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Ernstberger, Jürgen. "The value relevance of accounting data according to IFRS and us GAAP: The case of Germany." Corporate Ownership and Control 6, no. 3 (2009): 177–95. http://dx.doi.org/10.22495/cocv6i3c1p2.
This paper compares the value relevance of IFRS, US GAAP and national GAAP in a specific institutional setting. Using a sample of all listed firms in Germany which have voluntarily adopted IFRS or US GAAP we apply three different valuation models as well as a return model in our analysis. Whereas under IFRS and Germany GAAP book value of equity is relatively more value relevant than net income, we find a different result for US GAAP. Additionally, the results of our study suggest that IFRS accounting produces more value relevant data than HGB and US GAAP. However, the differences in the value relevance of the accounting systems are lower than expected.
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Langendijk, Henk, and Bart Van Praag. "De externe verslaggeving van Enron." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 6 (June 1, 2002): 253–62. http://dx.doi.org/10.5117/mab.76.17494.
Het doel van dit artikel is om de externe verslaggeving van Enron omtrent verbonden partijen, in het bijzonder de SPE’s, te behandelen en voorzover mogelijk te toetsen aan US GAAP. Hiertoe wordt in paragraaf 2 ingegaan op het fenomeen SPE, de criteria onder US GAAP om als SPE te kwalificeren en de toelichting die US GAAP vereist in het jaarrapport met betrekking tot verbonden partijen, in het bijzonder SPE’s. In paragraaf 3 wordt de werking van bepaalde transacties tussen Enron en enkele SPE’s behandeld, toegespitst op twee hoofdvormen: a. hedgetransacties Is door Enron voldaan aan de vereisten van US GAAP ten aanzien van de verwerking en toelichting van haar verbonden partijen, in het bijzonder de special purpose entities (SPE’s)? In dit artikel wordt deze vraag beantwoord, waarbij eerst kort wordt ingegaan op de relevante vereisten van US GAAP. Voorts wordt ingegaan op enkele transacties van Enron met haar SPE’s, teneinde de problematiek te illustreren. Vervolgens zijn de jaarrapporten Enron 1999 en 2000 getoetst aan de vereisten van US GAAP. Geconcludeerd kan worden dat deze jaarrapporten van Enron ten aanzien van SPE’s niet voldoen aan de vereisten van US GAAP.
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Cipriano, Michael, Elizabeth T. Cole, and John Briggs. "Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market." International Journal of Accounting & Information Management 30, no. 1 (December 16, 2021): 95–114. http://dx.doi.org/10.1108/ijaim-06-2021-0126.
Purpose Studies show firms reporting using Generally Accepted Accounting Principles in the United States (US GAAP) and International Financial Reporting Standards (IFRS) are similarly valued in the market, however, these studies are limited due to the noise present in international studies from regulatory differences. This study aims to eliminate much of this noise by using a cleaner sample of all listings with the Securities Exchange Commission (SEC). This paper also looks at more detailed book value figures. Design/methodology/approach There have been previous studies on the differences in market valuation of firms reporting using IFRS vs US GAAP. Most of this research is confounded with difficulties due to different regulatory environments and volatile time periods. The study uses cleaner data following the SEC’s acceptance of IFRS financials without a 20-F Reconciliation. The authors use a large sample of non-US firms trading on US exchanges choosing to use either US GAAP or IFRS for SEC reporting purposes. The sample period starts two years after the SEC’s acceptance of IFRS financials without a 20-F reconciliation and is larger than earlier samples. Findings The authors show that there is no difference between IFRS and US GAAP firms’ overall value relevance, however, earnings are more value relevant when measured using IFRS and book value is more value relevant when measured using US GAAP. The authors find that the difference between US GAAP and IFRS can be explained, at least in part, by greater market multiples being placed on inventories and goodwill using US GAAP. This is offset in part by greater multiples being placed on other assets under IFRS. Originality/value The authors replicate earlier studies but also extend with a better sample and more detailed finings.
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Bakker, R. W., and Ruud Vergoossen. "US GAAP en de jaarrekening van Nederlandse ondernemingen." Maandblad Voor Accountancy en Bedrijfseconomie 78, no. 11 (November 1, 2004): 489–96. http://dx.doi.org/10.5117/mab.78.12777.
In dit artikel wordt verslag gedaan van een onderzoek naar de mate waarin Nederlandse ondernemingen met een beursnotering in de Verenigde Staten de United States Generally Accepted Accounting Principles (US GAAP) toepassen in hun in Nederland gepubliceerde jaarrekening. Daartoe is onderzocht in hoeverre deze ondernemingen in de periode 1995-2002 grondslagwijzigingen hebben doorgevoerd die leiden tot het (meer) toepassen van US GAAP en is nagegaan wat de belangrijkste verschillen tussen US GAAP en de Nederlandse verslaggevingsregels zijn zoals die blijken uit de jaarrekening 2002. Bovendien omvat het onderzoek een vergelijking van de additionele informatieverschaffing in de in Nederland gepubliceerde jaarrekening 2002 en de jaarrekening 2002 zoals opgenomen in het Form 20-F dat bij de Securities and Exchange Commission is gedeponeerd. De onderzoeksresultaten worden vergeleken met eerder soortgelijk onderzoek. Hoewel de in het onderzoek betrokken ondernemingen meer en meer waarderings- en resultaatbepalingsgrondslagen toepassen die in overeenstemming zijn met US GAAP, wordt het aantal in de aansluitingsoverzichten opgenomen afwijkingen tussen de cijfers op basis van US GAAP en die op basis van de Nederlandse verslaggevingsregels niet kleiner, maar juist groter. Daarnaast blijkt dat veel additionele informatie die in de Verenigde Staten verplicht is, ook steeds vaker terechtkomt in de in Nederland gepubliceerde jaarrekening.
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Bohušová, Hana. "Development of the common standard for revenue recording as a part of the US GAAP and IAS/IFRS systems convergence." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 6 (2009): 29–44. http://dx.doi.org/10.11118/actaun200957060029.
The most significant difference between US GAAP and IFRSs is in the area of general approach. IFRSs are based on basic accounting principles1 with limited application guidance, US GAAPs are based especially on rules with specific application guidance. FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is comparative analysis of revenue recognition under both systems, evaluation of the most significant differences in revenue recognition and measurements as a starting point for the preparation of the new general standard for revenue recognition and the new approach to the revenue recognition development.In this paper, the current approaches to revenue recognition under both systems are compared. The most significant difference is the general approach to revenue recognition. There is the Conceptual Framework where revenue is defined, two standards on revenue recognition and interpretations concerning revenue recognition and measurement in the IAS/IFRS. On the other hand, there are many standards and guidance concerning revenue in the US GAAP. Revenue is defined in the Statements of Financial Accounting concepts (CON 5, CON 6). There is not any general standard for revenue recognition under the US GAAP. The most significant differences in revenue recognition concern the long-term contracts and deferred payments. Despite this difference, there are many similarities between both systems.Based on the results of the comparative analysis which was done in the paper, a new approach for revenue recognition based on principles for the new general standard for revenue recognition common for both systems is being developed.
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Knoops, Chris. "Bijzondere waardeverminderingen: mogelijkheden tot resultaatsturing?" Maandblad Voor Accountancy en Bedrijfseconomie 78, no. 1 (January 1, 2004): 1–4. http://dx.doi.org/10.5117/mab.78.10807.
Bieden bijzondere waardeverminderingen van activa een goede mogelijkheid tot resultaatsturing? Passen ondernemingen ‘big bath accounting’ toe, of is er sprake van een robuuste impairment-toets? Hoe is het mogelijk dat bijzondere waardeverminderingen van goodwill en overige immateriële vaste activa bij Ahold en KPN in 2002 op basis van Amerikaanse verslaggevingsgrondslagen (US GAAP) vele malen hoger zijn dan op basis van Nederlandse verslaggevingsgrondslagen (NL GAAP)? Hoe is het uit te leggen dat de jaarrekening een getrouw beeld geeft van vermogen en resultaat als Ahold over 2002 op basis van US GAAP een nettoverlies rapporteert dat meer dan 3,5 keer zo groot is als op basis van NL GAAP (4,3 miljard euro tegenover 1,2 miljard euro verlies) en op basis van US GAAP een eigen vermogen rapporteert dat bijna 3 keer zo hoog is als het eigen vermogen op basis van NL GAAP (15,5 miljard tegenover 5,5 miljard euro)?
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Alhaj-Yaseen, Yaseen S., Kean Wu, and Leslie B. Fletcher. "Accounting Standards and Earnings Quality — Evidence from Registered ADRs." Review of Pacific Basin Financial Markets and Policies 21, no. 04 (December 2018): 1850022. http://dx.doi.org/10.1142/s0219091518500224.
This paper examines the changes in earnings quality of registered American Depositary Receipts (ADRs) as a result of switching accounting standards. We aim to shed light on the potential impact of International Financial Reporting Standard (IFRS) adoption on US firms. A suboptimal approach to achieve this goal is through examination of US firms’ surrogates such as ADRs. Unlike previous studies, we made a distinction between registered and unregistered ADRs and affirmed that registered ADRs are the closest surrogates with which to conduct our analysis because they are exclusively required to adhere to the Securities and Exchange Commission (SEC)’s stringent disclosure requirements. When cross-listing their equity on the US exchanges, foreign issuers can file their financial reports with the SEC using IFRS, US GAAP (generally accepted accounting principles), or their domestic GAAP with reconciliation to US GAAP. An improvement in earnings quality is documented when ADRs adopt US GAAP or IFRS versus domestic GAAP. However, when the comparison is made between US GAAP and IFRS, no difference in earnings quality is documented. These results indicate that switching to high-quality accounting standards is likely to improve earnings quality. This improvement is maximized when the difference between reporting standards is high and minimized if otherwise. Our conclusion is that the adoption of IFRS in the US is unlikely to change earnings quality of local issuers. Moreover, we drew a distinction between reconciliation with and adoption of high-quality accountings standards and find that while the former can enhance earnings quality, the latter can further improve it.
Práce popisuje americké účetní standardy US GAAP, jejich koncepční rámec a z čeho vychází povinnost české účetní jednotky podle nich vykazovat. Dále porovnává české účetní standardy vs. US GAAP a IFRS vs. US GAAP. Praktická část práce je zaměřena na nastínění procesu reportování české firmy podle US GAAP.
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Karlsson, Lisa, and Theres Sandstedt. "Skillnader mellan Swedish GAAP och US GAAP : väsentlighetsbegreppet och justeringsposter." Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1217.
Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.
Purpose: The purpose with this essay is to describe Swedish GAAP and US GAAP and experienced differences between them, and identify items that should be taken into consideration at a reconciliation. Further we have the purpose to examine the meaning of the expression material and how that affects what items that are chosen for reconciliation, and to create a model for analysis of what items are material.
Accomplishment: We have done a research among an assortment of Swedish companies that do a reconciliation of their reports to US GAAP. The purpose of the research have been to identify differences between Swedish GAAP and US GAAP and which ones that are considered material and therefore should be reconciled. We have then described the identified differences and what effect those differences have from the view of a case company. The case company is Sydkraft ÖstVärme that are part of a German group that are listed on the American stock exchange and therefore are affected by US GAAP accounting.
Results: Through the information from the research we have created a guideline that could be used as help when doing reconciliation. This guideline consists partly of a model of how an analysis of material items could function when choosing reconciliation items and partly of a compilation of the differences that have been identified and how they should be treated.
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Keller, Kalina. "Finanzwirtschaftliche Analyse von US-GAAP-Jahresabschlüssen /." Frankfurt am Main [u.a.] : Lang, 2007. http://www.gbv.de/dms/zbw/546438474.pdf.
Keller, Kalina. "Finanzwirtschaftliche Analyse von US-GAAP-Jahresabschlüssen /." Frankfurt am Main ; Berlin ; Bern ; Wien [u.a.] : Lang, 2006. http://www.gbv.de/dms/zbw/518644170.pdf.
Schlaak, Wolfgang Amadeus Dietrich. "Das Stichtagsprinzip im Jahresabschluss nach HGB, IFRS, UK GAAP und US GAAP /." Göttingen : Cuvillier, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013223041&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Wienken, Robert. "Latente Steuern in Unternehmenszusammenschlüssen nach US-GAAP /." Frankfurt am Main [u.a.] : Lang, 2003. http://www.gbv.de/dms/zbw/361120958.pdf.
Polaková, Dorota. "Sestavení konsolidované účetní závěrky podle US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264696.
This diploma thesis deals with the preparation of consolidated financial statements in accordance with the US GAAP. It briefly describes the development of the US GAAP and organizations working with the FASB. Afterward, it mentions the US GAAP and the IFRS key standards concerned with the consolidated financial statements. For appropriate recognition of the investment, it is necessary to determine conditions under which the entity controls another entity. This thesis focuses on full consolidation method and equity method. For better understanding of the area, practical examples are included. This thesis aims to define the general principles and rules applicable to the preparation of consolidated financial statements in accordance with the US GAAP and also to compare specific areas to the IFRS.
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Daub, Sebastian. "Rückstellungen nach HGB, US GAAP und IAS /." Baden-Baden : Nomos, 2000. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=009061275&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Kačur, Branislav. "Impairment nefinančných aktív podľa IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162570.
This thesis deals with the requirements of how to approach the issue of testing the value of assets in accounting and recognition of an impairment loss under IFRS and U.S. GAAP. The main objective was to create a comprehensive view of this specific area, eventually determine differences in accounting and reporting between IFRS and US GAAP. There is mostly characteristic of IAS 36 Impairment of Assets and SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets, which specify when and how to entity test, identify, report impairment loss. The work also describes the basics of valuation of assets, mainly deals with the measurement by using historical cost and fair value.
Schulte-Nölke, Wolfgang. US-GAAP als Steuerungsgrundlage für Unternehmen. Wiesbaden: Deutscher Universitätsverlag, 2001. http://dx.doi.org/10.1007/978-3-322-90508-6.
Roese, Bernd. Bilanzielle Verbindlichkeiten nach HGB und US-GAAP. Wiesbaden: Deutscher Universitätsverlag, 1999. http://dx.doi.org/10.1007/978-3-663-08294-1.
Späth, Julia. Deckungsrückstellungen bei Versicherungsunternehmen nach HGB und US-GAAP. Wiesbaden: Springer Fachmedien Wiesbaden, 2015. http://dx.doi.org/10.1007/978-3-658-10363-7.
Jacob, Dieter, and Constanze Stuhr. "US-GAAP." In Leitfaden des Baubetriebs und der Bauwirtschaft, 189–91. Wiesbaden: Springer Fachmedien Wiesbaden, 2012. http://dx.doi.org/10.1007/978-3-8348-2273-4_9.
Wirth, Oliver. "Bilanzierung nach US-GAAP." In Die Bilanzierung von Mehrkomponentengeschäften nach HGB, IFRS und US-GAAP, 202–38. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8435-7_4.
Bossert, Rainer, and Ulrich L. Manz. "GAAP: Prinzipien der US-amerikanischen Rechnungslegung." In Physica-Lehrbuch, 198–226. Heidelberg: Physica-Verlag HD, 1997. http://dx.doi.org/10.1007/978-3-642-61494-1_14.
Burger, Anton. "Internationale Rechnungslegung - Harmonisierung und US-GAAP." In Perspektiven der internationalen Wirtschaft, 203–41. Wiesbaden: Gabler Verlag, 1999. http://dx.doi.org/10.1007/978-3-322-84422-4_7.
Wagner, Wolfgang, Sven Mussler, and Kristina Jahn. "Markenbilanzierung nach IFRS und US-GAAP." In Moderne Markenführung, 1409–18. Wiesbaden: Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-8349-4541-9_59.
Sittmann-Haury, Caroline. "Bilanzierung von Forderungen nach US GAAP." In Forderungsbilanzierung von Kreditinstituten, 75–109. Wiesbaden: Deutscher Universitätsverlag, 2003. http://dx.doi.org/10.1007/978-3-322-81478-4_4.
Perlet, Helmut. "Konvergenzerfordernis zwischen IFRS und US-GAAP." In Rechnungslegung, Steuerung und Aufsicht von Banken, 15–34. Wiesbaden: Gabler Verlag, 2004. http://dx.doi.org/10.1007/978-3-322-82465-3_2.
Schulte-Nölke, Wolfgang. "Einleitung." In US-GAAP als Steuerungsgrundlage für Unternehmen, 1–5. Wiesbaden: Deutscher Universitätsverlag, 2001. http://dx.doi.org/10.1007/978-3-322-90508-6_1.
Schulte-Nölke, Wolfgang. "Grundlagen für ein Controlling mit externen Rechnungslegungsinformationen." In US-GAAP als Steuerungsgrundlage für Unternehmen, 7–45. Wiesbaden: Deutscher Universitätsverlag, 2001. http://dx.doi.org/10.1007/978-3-322-90508-6_2.
Schulte-Nölke, Wolfgang. "Controlling mit Informationen aus der Kostenrechnung." In US-GAAP als Steuerungsgrundlage für Unternehmen, 47–80. Wiesbaden: Deutscher Universitätsverlag, 2001. http://dx.doi.org/10.1007/978-3-322-90508-6_3.
Bagiová, Alexandra, and Jitka Meluchová. "Manažment rizík vykazovania rezerv pri prechode medzi IFRS a US GAAP." In Etika v 21. století. Ekonomická fakulta Jihočeské univerzity v Českých Budějovicích, 2022. http://dx.doi.org/10.32725/978-80-7394-939-6.02.
Zajmi, Sandra, and Marko Paic. "GLOBAL DIVERSITIES IN FINANCIAL REPORTING: COMPARATIVE ANALYSIS OF INVENTORY VALUATION METHODS IN RELATION TO US GAAP AND IFRS." In 2nd International Scientific Conference. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2018. http://dx.doi.org/10.31410/itema.2018.579.
Trakhtenberg, E. M. "A new gap separation mechanism for APS insertion devices." In The 11th US national synchrotron radiation instrumentation conference (SRI99). AIP, 2000. http://dx.doi.org/10.1063/1.1291816.
"BRIDGING THE DIGITAL COMPETENCE GAP: TELL US WHAT YOU NEED." In 15th International Conference on ICT, Society and Human Beings (ICT 2022), the 19th International Conference Web Based Communities and Social Media (WBCSM 2022) and 14th International Conference on e-Health (EH 2022). IADIS Press, 2022. http://dx.doi.org/10.33965/ict_wbc_eh2022_202204l013.
Gottschalk, Stephen C. "Gap-tapered undulators for high-photon-energy synchrotron radiation production." In The 11th US national synchrotron radiation instrumentation conference (SRI99). AIP, 2000. http://dx.doi.org/10.1063/1.1291813.
Huijs, J. "Facing the standards gap: An autoclave for the rest of us." In Appropriate Healthcare Technologies for Low Resource Settings (AHT 2014). Institution of Engineering and Technology, 2014. http://dx.doi.org/10.1049/cp.2014.0791.
Karimzadeh, Mohammad, George Zavaliagkos, and Karen Panetta. "Feature Extraction and Data Gap Analysis of US Residential Electricity Consumption." In 2022 IEEE 7th International Energy Conference (ENERGYCON). IEEE, 2022. http://dx.doi.org/10.1109/energycon53164.2022.9830502.
Shinneeb, Monsif, and Ram Balachandar. "Characteristics of Large Vortical Structures in the Shallow Wake Flow With a Gap Near the Bed." In ASME 2018 5th Joint US-European Fluids Engineering Division Summer Meeting. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/fedsm2018-83501.
PIV measurements were made to investigate the turbulent wake flow generated by a vertical sharp-edged flat plate suspended in a shallow channel flow with a gap near the bed. The purpose of this study is to investigate the behaviour of large vortical structures in the wake flow. The investigation focused on the horizontal velocity field in the mid-distance between the bottom bed and the top free surface. Two different gap heights between the channel bed and the bottom edge of the bluff body was studied. These two cases were compared to the no-gap flow case which is considered as a reference case. The Reynolds number based on the water depth was 45,000. The large vortical structures were exposed by analyzing the PIV velocity fields using the proper orthogonal decomposition (POD) method. Only few modes were used for the POD reconstruction of the velocity fields to recover ∼50% of the turbulent kinetic energy. A vortex identification algorithm was then employed to quantify the number, size, circulation, and direction of rotation of the exposed vortices. A statistical analysis of the distribution of number, size, and strength of the identified vortices was carried out to explore the characteristics of the vortical structures. The results revealed that the number of vortical structures increased as a result of the gap flow with a corresponding decrease in the vortex size and strength. This behaviour is attributed to the production of new vortices and the enhancement of the tearing process.
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Mucino, Victor H., Alejandro A. Lozano Guzmán, Edna Karina Alcázar Farías, Elisabeth Sanchez-Goni, and Israel Aguilera Navarrete. "Bridging Academia and Industry Gap, Through Global Competencies: Industrial Outreach Program US-Mexico." In ASME 2012 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/imece2012-86444.
Global competencies of engineering graduates have been identified as traits that are increasingly necessary for professional competitiveness of graduates, but continue to be elusive and difficult to address in the engineering curricula. Study abroad and experiential learning programs have been invoked to address some of the global competencies with varied degrees of success. In this paper, a faculty-led program model developed by West Virginia University and several institutions in Mexico and the US is presented, in which senior engineering students from the US and Mexico team up to conduct meaningful engineering projects in industry in Mexico. Intermixed teams of students are formed and placed in various industrial sites to work full time under the advice of engineering practitioners and faculty members from both Mexico and USA. Global competencies are addressed in the context of a project that requires students to work with peers of similar disciplines and level across language and cultural barriers.
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Chang, Yu-Ming, Li Xu, and Harry W. K. Tom. "Observation of Coherent Local Surface Phonons on Clean GaAs Surfaces." In International Conference on Ultrafast Phenomena. Washington, D.C.: Optica Publishing Group, 1996. http://dx.doi.org/10.1364/up.1996.wc.3.
Surface phonons play a crucial role in the dynamics of surface chemical reactions because they mediate the flow of vibrational energy between the bulk and surface adsorbates. We have used ultrashort laser pulses to excite and detect coherent surface phonon waves on GaAs surfaces. This macroscopically large coherent excitation is significant because it not only allows us a new surface spectroscopic tool for measuring the phonon frequency and dephasing time (equivalent to linewidth) but also gives us the potential of exciting a single surface phonon and observing which degrees of freedom “receive” the energy.
Reports on the topic "US GAAP":
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Freeman, Richard, and Ronald Schettkat. Marketization of Production and the US-Europe Employment Gap. Cambridge, MA: National Bureau of Economic Research, February 2002. http://dx.doi.org/10.3386/w8797.
Blau, Francine, and Lawrence Kahn. The US Gender Pay Gap in the 1990s: Slowing Convergence. Cambridge, MA: National Bureau of Economic Research, October 2004. http://dx.doi.org/10.3386/w10853.
Sward, Thomas B. Advice and Consent, and US Foreign Policy: The Gap Between Consultation and Miscalculation. Fort Belvoir, VA: Defense Technical Information Center, January 2000. http://dx.doi.org/10.21236/ada432153.
Barsky, Robert, Mark Bergen, Shantanu Dutta, and Daniel Levy. What Can the Price Gap between Branded and Private Label Products Tell Us about Markups? Cambridge, MA: National Bureau of Economic Research, August 2001. http://dx.doi.org/10.3386/w8426.
Torgersen, Mary L. A Widening Values Gap Between the US Military and American Society: Are the Alarmists Right? Fort Belvoir, VA: Defense Technical Information Center, April 1998. http://dx.doi.org/10.21236/ada342746.
Hains, Thomas J. The Widening Gap of Interoperability between US and Coalition/Allied Communications Systems: A Challenge for the Operational Commander. Fort Belvoir, VA: Defense Technical Information Center, February 1997. http://dx.doi.org/10.21236/ada325250.
Gueltzow, Maria, Maarten J. Bijlsma, Frank J. van Lenthe, and Mikko Myrskylä. The role of labor market inequalities in explaining the gender gap in depression risk among older US adults. Rostock: Max Planck Institute for Demographic Research, February 2023. http://dx.doi.org/10.4054/mpidr-wp-2023-003.
Eriksson, Katherine. Access to Schooling and the Black-White Incarceration Gap in the Early 20th Century US South: Evidence from Rosenwald Schools. Cambridge, MA: National Bureau of Economic Research, November 2015. http://dx.doi.org/10.3386/w21727.
Li, Howell, Tom Platte, Jijo K. Mathew, W. Benjamin Smith, Enrique Saldivar-Carranza, and Darcy M. Bullock. Using Connected Vehicle Data to Reassess Dilemma Zone Performance of Heavy Vehicles. Purdue University, 2020. http://dx.doi.org/10.5703/1288284317321.
The rate of fatalities at signalized intersections involving heavy vehicles is nearly five times higher than for passenger vehicles in the US. Previous studies in the US have found that heavy vehicles are twice as likely to violate a red light compared with passenger vehicles. Current technologies leverage setback detection to extend green time for a particular phase and are based upon typical deceleration rates for passenger cars. Furthermore, dilemma zone detectors are not effective when the max out time expires and forces the onset of yellow. This study proposes the use of connected vehicle (CV) technology to trigger force gap out (FGO) before a vehicle is expected to arrive within the dilemma zone limit at max out time. The method leverages position data from basic safety messages (BSMs) to map-match virtual waypoints located up to 1,050 ft in advance of the stop bar. For a 55 mph approach, field tests determined that using a 6 ft waypoint radius at 50 ft spacings would be sufficient to match 95% of BSM data within a 5% lag threshold of 0.59 s. The study estimates that FGOs reduce dilemma zone incursions by 34% for one approach and had no impact for the other. For both approaches, the total dilemma zone incursions decreased from 310 to 225. Although virtual waypoints were used for evaluating FGO, the study concludes by recommending that trajectory-based processing logic be incorporated into controllers for more robust support of dilemma zone and other emerging CV applications.
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Mascagni, Giulia, and Fabrizio Santoro. The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda. Institute of Development Studies, October 2021. http://dx.doi.org/10.19088/ictd.2021.019.
While much knowledge is being generated on the impact of the pandemic, we still know very little on its implications on taxation in low-income countries. Yet, tax is crucial to fund crisis response and recovery, in addition to broader development plans and expanded government expenditure. This paper starts addressing this gap using a unique dataset of survey and administrative data from Rwanda. We document two significant shifts in taxpayers’ views: perceptions about the fairness of the tax system improve by 40 per cent, and their attitudes to compliance become more conditional on the provision of public services of sufficiently good quality. Importantly, these shifts are accompanied by improvements in actual compliance behaviour: using data from tax returns, we show that firms that declare after the onset of the crisis are substantially more compliant than others. We then investigate public support for increasing various tax options to fund crisis response and recovery. Taxing large companies and the richest enjoy the greatest support, which, however, declines as income increases. These results allow us to make some recommendations and considerations on tax policy responses to the crisis.
