Cost Accounting Regulations in Oil and Gas Industries

The cost accounting methods that are currently used in the oil and gas Industry are very diverse. Since the 1973 Arab Oil Embargo, increased attention was given to this issue, which resulted in the issuance of SFAS-19 by the FA SB and the SEC’s attempt to develop a new accounting method based on the value of their reserves. The pros and cons of the existing methods are discussed. Also discussed is the need for a uniform accounting procedure

Dilemmas in Decision-Making Towards The Resolution of the Energy Crisis

This paper discusses various solution approaches to solve our aggravating energy problem. It presents various dilemmas faced by the energy policy-makers of the United States, for each of the solution approaches. The factors involved are economic, environmental, technological, sociological, psychological, ethical, political,institutional, international, regulatory, managerial, futuristic, and systems-oriented. An approach to help the Congress and the President to formulate and implement an effective National Energy Plan is discussed

Application of EST-SSR marker in detection of genetic variation among purslane (Portulaca oleracea L.) accessions

Express sequence tag (EST)-simple sequence repeat (SSR) was employed to assess the genetic diversity in elite germplasm collections of purslane (Portulaca oleracea L.) which is a saline and drought tolerant annual herb containing high amount of vitamins, minerals, and antioxidant properties. The 10 primers gave a total of ninety-five bands among which 95 were polymorphic (100 %). The genetic diversity as estimated by Shannon’s information index was 1.85, revealing a high level of genetic diversity in the germplasm. The average numbers of observed allele, effective allele, expected heterozygosity, polymorphic information content (PIC), and Nei’s information index were 9.5, 5.14, 0.81, 0.33, 0.77, and 0.79, respectively. The UPGMA dendrogram based on Nei’s genetic distance grouped the whole germplasm into eight distinct clusters. The analysis of molecular variance (AMOVA) revealed that 71.87 % of total variation occurred within population while 28.13 % from among populations. Considering all these criteria and results from marker-assisted diversity analysis, accessions that are far apart based on their genetic coefficient (like Ac11 and Ac17; Ac4 and Ac42; Ac16 and Ac31; Ac38 and Ac17; Ac21 and Ac31; Ac30 and Ac10) could be selected as parents for further breeding programs

Novel natural product‐based oral topical rinses and toothpastes to prevent periodontal diseases

There is increasing public interest in natural or herbal-based healthcare products. This trend is not only visible in supermarkets and dental practices, but also in the scientific world. An improving number of clinical trials are being conducted to validate the claims made about these products in regards to periodontal health. Among single component preparations, Aloe vera and green tea are the most studied natural ingredients. Concerning polyherbal mixtures, triphala has garnered great interest. The effects of these natural products on periodontal health is encouraging, with almost all studies showing an inhibitory effect on plaque accumulation and an improvement in gingival health. However, more studies are needed to be able to design clinical guidelines to guide the use of these natural products in periodontal practice. For most of these products, few studies are available and, moreover, the available studies are limited in duration, the number of participants, and the specific composition of the natural product is often not described in detail.status: publishe

Measuring Success Factors of Quality Management in the Shipping Industry

It is generally accepted that quality management is considered a valuable competitive factor for firms that confers them competitive advantages and enables them to achieve superior performance. Although there have been numerous studies examining general quality management practices and implementation, industry-specific studies on quality management practices and factors that influence their success in the shipping industry are rather few. This study seeks to identify the factors that are critical to successful quality management, and attempts to develop a reliable, empirically tested, and rigorously validated measurement instrument for quality management, for the shipping industry. We conducted a large-scale survey of shipping industry executives and applied a rigorous research methodology to treat the survey data. We identified four success factors of quality management, which are top management commitment and participation, quality information and performance measurement, employee training and empowerment, and customer focus, and developed a functional instrument to measure quality management in the shipping industry. This paper contributes to research by identifying the success factors of quality management, and provides managerial insights on the successful management of quality, in the shipping industry. Maritime Economics & Logistics (2007) 9, 234–253. doi:10.1057/palgrave.mel.9100179