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Browsing Scientific and Technical Reports by Subject "Accounting"

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    Energy accounting in nuclear power systems
    (Australian Atomic Energy Commission., 1975-10) Symonds, JL; Essam, P; Stocks, KJ
    Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input to each of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steel-making, for some time to come.
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    FINPLAN - an interactive computer program for generating & analysing cash flows
    (Australian Atomic Energy Commission, 1981-05) Dowdell, JL
    FINPLAN is a generalised cash flow computer program which generates cash flows from base data files of capital costs, project expenses, sales and production. From these cash flows the program calculates project internal rate return before and after tax, equity rate of return and net present value for a given discount rate. The program was written by Mr S.C. Wong, AM&C Division, following accounting procedures set down by the NDF Assessment and Planning Unit. The accounting and calculational methods used are outlined in the section FINPLAN Calculations. Execution of this program is carried out interactively, allowing the user to change the value of several variables during program execution. An outline of the interactive operation of the program is given in the section Interactive Procedures. The program produces three reports - a financial summary, a detailed annual capital account and a detailed annual profit and loss account. An additional program, FDATA has been written in order that data entry to the data set is facilitated. Operation of this program is outlined in a separate section, FDATA Input.
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    Illicit diversion of nuclear materials
    (Australian Nuclear Science and Technology Organisation, 1975-08) Bett, FL
    This paper discusses the means of preventing illegal use of nuclear material by terrorists or other sub-national groups and by governments. With respect to sub-national groups, it concludes that the preventative measures of national safeguards systems, when taken together with the practical difficulties of using nuclear material, would make the diversion and illegal use of nuclear material unattractive in comparison with other avenues open to these groups to attain their ends. It notes that there are only certain areas in the nuclear fuel cycle, e.g. production of some types of nuclear fuel embodying highly enriched uranium and shipment of strategically significant nuclear material, which contain material potentially useful to these groups. It also discusses the difficult practical problems e.g. coping with radiation, which would face the groups in making use of the materials for terrorist purposes. Concerning illegal use by Governments, the paper describes the role of international safeguards, as applied by the International Atomic Energy Agency, and the real deterrent effect of these safeguards which is achieved through the requirement to maintain comprehensive operating records of the use of nuclear material and by regular inspections to verify these records. The paper makes the point that Australia would not consider supplying nuclear material unless it were subject to international safeguards.