Commodity acquisition is one of the most critical tasks in a firm especially for an accountancy department. Because of imprecise and uncertain product requirements, firm accountants have to make their best effort at this stage. Determining the most critical criteria for commodity acquisition process is a vital means for a firm to balance its limited budget. Therefore, firms have used different ...

The International Journal of Accountancy (IJA) is published by the Department Accountancy, Faculty Commerce and Management Studies, University Kelaniya, Sri Lanka. It an interdisciplinary accountancy research journal, publishing enquiries accounting, management auditing, taxation, governance issues their impacts on policy, practice society. IJA encourages better understandings related matters t...

The International Journal of Accountancy (IJA) is published by the Department Accountancy, Faculty Commerce and Management Studies, University Kelaniya, Sri Lanka. It an interdisciplinary accountancy research journal, publishing enquiries accounting, management auditing, taxation, governance issues their impacts on policy, practice society. IJA encourages better understandings related matters t...

Marine current energy converters or tidal turbines represent an emerging renewable energy technology that can provide a predictable supply of electricity. Single devices are in operation around the world with aspirations to deploy farms or arrays of multiple devices. We present an experimental study that has characterised the downstream wake flow around a 1/15thscale turbine in a large circulat...

The prediction of wind farm output power is considered as an effective way to increase the wind power capacity and improve the safety and economy of power system. It is one of the hot research topics on wind power. The wind farm output power is related to many factors such as wind speed, temperature, etc., which is difficult to be described by some mathematical expression. In this paper, Back P...

BMD Steyr is Austrians leading producer of accountancy software. Although we are still working with Cobol, experience is more important than novelty in the era of Euro and Y2K. In some years, however, we will need a new product to be able to keep our shares of the market. Therefore we started two research projects, one with the aim to stabilize the current product and one with the aim of implem...

The Great East Japan Earthquake and Tsunami in 2011 led to the accident at the Fukushima Daiichi Nuclear Power Plant (1F) and subsequent meltdown of the reactor cores of Units 1, 2, and 3. The Japanese project on material accountancy technology development for fuel debris of Units 1-3 of 1F has been implemented under the roadmap, “Mid-and-long-Term Roadmap towards the Decommissioning of Fukushi...