A computerized method of reporting operating quality costs

The purpose of this report is to explain the computerized method of reporting operating quality costs at the Neutron Devices Department (NDD), St. Petersburg, Florida. Quality Control Management recognized the need to report operating quality costs more meaningfully. With the aid and cooperation of the Finance Section, a GE 415 computerized (COBOL) procedure was developed and implemented at NDD to measure quality cost expenditures more effectively. The detailed procedure and explanation of pertinent quality cost activities can be found in the Appendices

Accounting: A General Commentary on an Empirical Science

Many researchers have questioned the view of accounting as a science. Some maintain that it is a service activity rather than a science, yet others entertain the view that it is an art or merely a technology. While it is true that accounting provides a service and is a technology (a methodology for recording and reporting), that fact does not prevent accounting from being a science. Based upon the structure and knowledge base of the discipline, this paper presents the case for accounting as an empirical science

Spacecraft generated ions

Journal of Geophysical Research, Volume 96, pp. 15951-1596