Sample records for account benefits ratio

  1. FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

    PubMed

    Grimaldi, P L; Bertko, J M

    1989-07-01

    The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

  2. Mapping the benefit-cost ratios of interventions against bovine trypanosomosis in Eastern Africa.

    PubMed

    Shaw, A P M; Wint, G R W; Cecchi, G; Torr, S J; Mattioli, R C; Robinson, T P

    2015-12-01

    This study builds upon earlier work mapping the potential benefits from bovine trypanosomosis control and analysing the costs of different approaches. Updated costs were derived for five intervention techniques: trypanocides, targets, insecticide-treated cattle, aerial spraying and the release of sterile males. Two strategies were considered: continuous control and elimination. For mapping the costs, cattle densities, environmental constraints, and the presence of savannah or riverine tsetse species were taken into account. These were combined with maps of potential benefits to produce maps of benefit-cost ratios. The results illustrate a diverse picture, and they clearly indicate that no single technique or strategy is universally profitable. For control using trypanocide prophylaxis, returns are modest, even without accounting for the risk of drug resistance but, in areas of low cattle densities, this is the only approach that yields a positive return. Where cattle densities are sufficient to support it, the use of insecticide-treated cattle stands out as the most consistently profitable technique, widely achieving benefit-cost ratios above 5. In parts of the high-potential areas such as the mixed farming, high-oxen-use zones of western Ethiopia, the fertile crescent north of Lake Victoria and the dairy production areas in western and central Kenya, all tsetse control strategies achieve benefit-cost ratios from 2 to over 15, and for elimination strategies, ratios from 5 to over 20. By contrast, in some areas, notably where cattle densities are below 20per km(2), the costs of interventions against tsetse match or even outweigh the benefits, especially for control scenarios using aerial spraying or the deployment of targets where both savannah and riverine flies are present. If the burden of human African trypanosomosis were factored in, the benefit-cost ratios of some of the low-return areas would be considerably increased. Comparatively, elimination strategies

  3. 75 FR 34654 - Uniformed Services Accounts and Death Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-18

    ... 1604 and 1651 Uniformed Services Accounts and Death Benefits AGENCY: Federal Retirement Thrift... Investment Board (Agency) proposes to make several changes to its death benefits regulations. In particular... both accounts. The Agency also proposes to amend its death benefit regulations to allow participants to...

  4. Accounting for Veterans’ Educational Assistance Benefits

    DTIC Science & Technology

    1984-06-01

    today’s accounting records. It represents a deferred compensation S earned for present employment. If this cost is omitted from financial statements...that would provide a quantitative basis from which to allocate earned educational benefits as a current employment cost . Pension S accounting ...September 1967, pp. 37-51. 32. Horngren , C.T., Cost Accounting : A Managerial Emphasis, Englewood Cliffs, NJ, Prentice-Hall, inc., 1972. 33. Matz, A

  5. 75 FR 44065 - Uniformed Services Accounts and Death Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-28

    ... Benefits AGENCY: Federal Retirement Thrift Investment Board. ACTION: Final rule. SUMMARY: The Federal Retirement Thrift Investment Board (Agency) is making several changes to its death benefits regulations. In... both accounts. The Agency is also amending its death benefit regulations to allow participants to...

  6. A U.K. cost-benefit analysis of circles of support and accountability interventions.

    PubMed

    Elliott, Ian A; Beech, Anthony R

    2013-06-01

    Circles of Support and Accountability (CoSA) aim to augment sex offender risk management at the point of community reentry by facilitating "Circles" of volunteers who provide support, guidance, and advice, while ensuring that the offender remains accountable for their actions. In this study, the authors provide (a) a rapid evidence assessment of the effectiveness of CoSA in reducing reoffending, and (b) a U.K. cost-benefit analysis for CoSA when compared to the criminal justice costs of reoffending. From the study analysis, the average cost of a "Circle" was estimated to be £11,303 per annum and appears to produce a 50% reduction in reoffending (sexual and nonsexual), as the estimated cost of reoffending was estimated to be £147,161 per offender, per annum. Based on a hypothetical cohort of 100 offenders--50 of whom receive CoSA and 50 of whom do not--investment in CoSA appears to provide a cost saving of £23,494 and a benefit-cost ratio of 1.04. Accounting for estimates that the full extent of the cost to society may be 5 to 10 times the tangible costs substantially increases estimated cost savings related to CoSA.

  7. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... medical, educational or recreational activities for the benefit of employees, and administrative expenses.... (7) Expenses in connection with educational and recreational activities for the benefit of employees... are only incidentally engaged in employee pension and benefit activities may be included in accounts...

  8. The accountability of nonprofit hospitals: lessons from Maryland's community benefit reporting requirements.

    PubMed

    Gray, Bradford H; Schlesinger, Mark

    2009-01-01

    Under Internal Revenue Service requirements, nonprofit hospitals will begin filing new community benefit reports in 2010. Maryland has had similar requirements since 2004. This paper, based on interviews at 20 hospitals, describes how Maryland's requirements affected hospitals and their activities. Increases in reported community benefit expenditures since the program began are due to both changes in activities and better data capture. Charity care accounts for one-third of community benefit dollars. A key distinction concerns whether hospitals take an accounting or managerial approach to community benefit. The Maryland experience suggests the issues that will arise when the national requirements are implemented.

  9. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Retirement and other employee benefit plan... STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan accounts. (a) “Pass-through” insurance. Any deposits of an employee benefit plan in an insured depository...

  10. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water....2283 Account 228.3, Accumulated provision for pensions and benefits. (a) This account must include provisions made by the service company and amounts contributed by employees for pensions, accident and death...

  11. 12 CFR 745.9-2 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Retirement and other employee benefit plan... Coverage § 745.9-2 Retirement and other employee benefit plan accounts. (a) Pass-through share insurance. Any shares of an employee benefit plan in an insured credit union shall be insured on a “pass-through...

  12. Accounting for tourism benefits in marine reserve design.

    PubMed

    Viana, Daniel F; Halpern, Benjamin S; Gaines, Steven D

    2017-01-01

    Marine reserve design often considers potential benefits to conservation and/or fisheries but typically ignores potential revenues generated through tourism. Since tourism can be the main source of economic benefits for many marine reserves worldwide, ignoring tourism objectives in the design process might lead to sub-optimal outcomes. To incorporate tourism benefits into marine reserve design, we develop a bioeconomic model that tracks tourism and fisheries revenues through time for different management options and location characteristics. Results from the model show that accounting for tourism benefits will ultimately motivate greater ocean protection. Our findings demonstrate that marine reserves are part of the optimal economic solution even in situations with optimal fisheries management and low tourism value relative to fisheries. The extent of optimal protection depends on specific location characteristics, such as tourism potential and other local amenities, and the species recreational divers care about. Additionally, as tourism value increases, optimal reserve area also increases. Finally, we demonstrate how tradeoffs between the two services depend on location attributes and management of the fishery outside marine reserve borders. Understanding when unavoidable tradeoffs will arise helps identify those situations where communities must choose between competing interests.

  13. Accounting for tourism benefits in marine reserve design

    PubMed Central

    2017-01-01

    Marine reserve design often considers potential benefits to conservation and/or fisheries but typically ignores potential revenues generated through tourism. Since tourism can be the main source of economic benefits for many marine reserves worldwide, ignoring tourism objectives in the design process might lead to sub-optimal outcomes. To incorporate tourism benefits into marine reserve design, we develop a bioeconomic model that tracks tourism and fisheries revenues through time for different management options and location characteristics. Results from the model show that accounting for tourism benefits will ultimately motivate greater ocean protection. Our findings demonstrate that marine reserves are part of the optimal economic solution even in situations with optimal fisheries management and low tourism value relative to fisheries. The extent of optimal protection depends on specific location characteristics, such as tourism potential and other local amenities, and the species recreational divers care about. Additionally, as tourism value increases, optimal reserve area also increases. Finally, we demonstrate how tradeoffs between the two services depend on location attributes and management of the fishery outside marine reserve borders. Understanding when unavoidable tradeoffs will arise helps identify those situations where communities must choose between competing interests. PMID:29267364

  14. The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

    PubMed

    Melbinger, M S

    1989-06-01

    The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage.

  15. Using a 401(h) account to fund retiree health benefits from your pension plan.

    PubMed

    Lee, David; Singerman, Eduardo

    2003-06-01

    If a health and welfare plan covering retirees faces financial shortfalls, administrators and trustees can fund retiree health benefit payments from a related pension plan that may be in better condition. This method is legal and ethical, but it requires sophisticated accounting techniques for creating an account that provides retiree members with promised benefits while meeting statutory and regulatory requirements.

  16. 20 CFR 404.2065 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... year (except for certain State institutions that participate in a separate onsite review program). We... records of how benefits were used in order to make accounting reports and must make those records available upon our request. If your representative payee fails to provide an annual accounting of benefits...

  17. Gauging the Impact: Postretirement Health Benefits and the New Accounting Rules.

    ERIC Educational Resources Information Center

    Monrad, Elizabeth; And Others

    1990-01-01

    A research team answers questions about implications of new Financial Accounting Standards Board rules for reporting health and other nonpension retirement benefits. Business and human resources officers are urged to address the issue soon because action taken early can lessen the impact of the rules' impact and improve cost management.…

  18. 49 CFR 1242.29 - Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Fringe benefits (accounts 12-17-00, 12-18-00, and... RAILROADS 1 Operating Expenses-Way and Structures § 1242.29 Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00). Separate common expenses in the running subactivity in the same proportion as the...

  19. Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

    PubMed

    McLean, Robert A; Garis, Robert I

    2005-03-01

    To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

  20. Size, Book-to-Market Ratio and Relativity of Accounting Information Value: Empirical Research on the Chinese Listed Company

    NASA Astrophysics Data System (ADS)

    Yu, Jing; Cheng, Siwei; Xu, Bin

    Recently there are many literatures studying the effect of factors such as size or book-market ratio on fluctuation of accounting earnings, stock price or earnings respectively, but so far their affection on accounting information value relativity has been scarcely addressed. This paper presents the detail analyses of their effect of the two factors to the relativity of accounting information value respectively by taking Shanghai and Shenzhen stock markets as sample. And the analyses supports the following two hypotheses, (1) The relativity of accounting information value of big size corporation is more than that of small size corporation. (2) The relativity of accounting information value of low B/M ratio corporation is more than that of low B/M ratio corporation.

  1. 20 CFR 416.665 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... certain State institutions that participate in a separate onsite review program). We may verify how your... in order to make accounting reports and must make those records available upon our request. If your representative payee fails to provide an annual accounting of benefits or other required reports, we may require...

  2. Vocational Rehabilitation Counseling: Cost/Benefits Ratio.

    ERIC Educational Resources Information Center

    Gross, Cecily

    Demonstrating cost effectiveness for vocational rehabilitative counseling is difficult. Monetary benefits can be assigned to some of the benefits of vocational counseling, such as the benefit of getting a person off unemployment, but not to others, such as improved family relations. It is also difficult to define cost effectiveness because there…

  3. Favourable Changes of the Risk-Benefit Ratio in Alpine Skiing

    PubMed Central

    Burtscher, Martin; Ruedl, Gerhard

    2015-01-01

    During the past five decades recreational alpine skiing has become increasingly safer. The numerous annual media reports on ski injuries have to be interpreted on the basis of the tremendous numbers of skiers. These favourable changes seem primarily be due to the introduction of short carving skis, more rigid and comfortable ski boots, the use of protective gear like helmets, and the optimized preparation of ski slopes. The associated health benefits from skiing, especially arising from its association with a healthier life style, and possibly also from effects related to hypoxia preconditioning and increasing subjective vitality by natural elements clearly outweigh the health hazards. Technical improvements will likely help further reducing the injury risk. At least hypothetically, each individual skier could help to prevent injuries by the development of an appropriate physical fitness and responsible behaviour on ski slopes thereby optimizing the risk-benefit ratio of alpine skiing. PMID:26035659

  4. Environmental benefits vs. costs of geologic mapping

    USGS Publications Warehouse

    Bhagwat, S.B.; Berg, R.C.

    1992-01-01

    Boone and Winnebago Counties, Illinois, U.S.A., were selected for this study, required by the Illinois State Senate, because mapping and environmental interpretations were completed there in 1981. Costs of geologic mapping in these counties in 1990 dollars were $290,000. Two estimates of costs of statewide mapping were made, one extrapolated from Boone and Winnebago Counties ($21 million), the other estimated on the basis of differences between the Boone/Winnebago program and proposed mapping program for the State of Illinois ($55 million). Benefits of geologic information come in the form of future avoided costs for environmental cleanup. Only the quantifiable data, available from a few sites, were included. Data collection, based on 55 personal interviews in Boone and Winnebago Counties, were grouped into four cumulative categories with increasing variability. Geologic maps alone cannot account for all avoided costs of future cleanup. Therefore, estimated benefits were reduced by 50, 75, and 90 percent in three scenarios. To account for delays in proper utilization of knowledge gained from a mapping program, a 10-yr delay in benefit realization was assumed. All benefits were converted to 1990 dollars. In benefit category 4, benefit-cost ratios for Boone/Winnebago Counties ranged between 5 and 55. Statewide projection of benefits was based on county areas and an aquifer contamination potential score for each county. Statewide benefit-cost ratio in benefit category 4 ranged from 1.2 to 14 ($21 million mapping costs) and from 0.5 to 5.4 ($55 million mapping costs). ?? 1992 Springer-Verlag New York Inc.

  5. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... calculated on a net level reserve basis, using appropriate values to account for lapse, mortality, morbidity, and interest, that on the valuation date represents— (A) The present value of expected incurred benefits over the loss ratio calculation period; less— (B) The present value of expected net premiums over...

  6. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... calculated on a net level reserve basis, using appropriate values to account for lapse, mortality, morbidity, and interest, that on the valuation date represents— (A) The present value of expected incurred benefits over the loss ratio calculation period; less— (B) The present value of expected net premiums over...

  7. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... calculated on a net level reserve basis, using appropriate values to account for lapse, mortality, morbidity, and interest, that on the valuation date represents— (A) The present value of expected incurred benefits over the loss ratio calculation period; less— (B) The present value of expected net premiums over...

  8. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... calculated on a net level reserve basis, using appropriate values to account for lapse, mortality, morbidity, and interest, that on the valuation date represents— (A) The present value of expected incurred benefits over the loss ratio calculation period; less— (B) The present value of expected net premiums over...

  9. The Addiction Benefits Scorecard: A Framework to Promote Health Insurer Accountability and Support Consumer Engagement.

    PubMed

    Danovitch, Itai; Kan, David

    2017-01-01

    Health care insurance plans covering treatment for substance use disorders (SUD) offer a wide range of benefits. Distinctions between health plan benefits are confusing, and consumers making selections may not adequately understand the characteristics or significance of the choices they have. The California Society of Addiction Medicine sought to help consumers make informed decisions about plan selections by providing education on the standard of care for SUD and presenting findings from an expert analysis of selected health plans. We developed an assessment framework, based on criteria endorsed by the American Society of Addiction Medicine, to rate the quality of SUD treatment benefits offered by a sample of insurance plans. We convened an expert panel of physicians to rate 16 policies of 10 insurance providers across seven categories. Data from published resources for 2014 insurance plans were extracted, categorized, and rated. The framework and ratings were summarized in a consumer-facing white paper. We found significant heterogeneity in benefits across comparable plans, as well as variation in the characterization and clarity of published services. This article presents findings and implications of the project. There is a pressing need to define requirements for SUD benefits and to hold health plans accountable for offering quality services in accordance with those benefits.

  10. Risk-to-Benefit Ratio of Venous Thromboembolism Prophylaxis for Neurosurgical Procedures at a Quaternary Referral Center.

    PubMed

    Agarwal, Nitin; Zenonos, Georgios A; Agarwal, Prateek; Walch, Frank J; Roach, Eileen; Stokes, Sandra J; Friedlander, Robert M; Gerszten, Peter C

    2018-03-09

    Pharmacological prophylaxis for venous thromboembolism (VTE) in the neurosurgical population is still a matter of debate, as the risk-to-benefit ratio is not well defined. To further evaluate the risk-to-benefit ratio of VTE prophylaxis (VTEP) for all neurosurgical procedures. A prospective evaluation was performed after the initiation of a VTEP protocol for 11 436 patients undergoing neurosurgical procedures over 24 mo. Unless a bleeding complication was present, 5000 international units of subcutaneous heparin every 8 h was ordered on postoperative day (POD) 1 for spine, POD2 for cranial, and by POD4 for subdural, intracerebral, and epidural hematoma cases. Incidence of VTE and any subsequent bleeding complications were noted. A total of 70 VTEs (0.6% overall) were documented (28 deep vein thrombosis, 42 pulmonary embnolism). The highest rates of VTE were associated with deformity (6.7%); open cerebrovascular (6.5%); subdural, intracerebral, and epidural hematoma (3.2%); spinal trauma (2.4%); and craniotomy for tumor (1.6%) cases. Seven cases of deep vein thrombosis progressed to pulmonary embolisms, and 66 of 70 VTEs occurred while on pharmacological VTEP. Fifty-four bleeding complications occurred on or after POD2 following initiation of VTEP. These bleeding complications consisted of any new clinically or radiographically observed hemorrhages. Twenty-eight of the 54 delayed bleeding complications required operative intervention with 1 mortality. Forty-five patients were on anticoagulation when the initial bleeding event occurred. Overall, an estimated 0.5% incidence of delayed bleeding complications was noted with 99.4% of patients within the study cohort remaining VTE free. This VTEP protocol was determined to afford a good risk-to-benefit ratio for a wide variety of neurosurgical procedures.

  11. Accounting for the Benefits of Database Normalization

    ERIC Educational Resources Information Center

    Wang, Ting J.; Du, Hui; Lehmann, Constance M.

    2010-01-01

    This paper proposes a teaching approach to reinforce accounting students' understanding of the concept of database normalization. Unlike a conceptual approach shown in most of the AIS textbooks, this approach involves with calculations and reconciliations with which accounting students are familiar because the methods are frequently used in…

  12. "There Are No Known Benefits . . .": Considering the Risk/Benefit Ratio of Qualitative Research.

    PubMed

    Opsal, Tara; Wolgemuth, Jennifer; Cross, Jennifer; Kaanta, Tanya; Dickmann, Ellyn; Colomer, Soria; Erdil-Moody, Zeynep

    2016-07-01

    Institutional review boards (IRBs) are responsible for weighing the risks and benefits of research participation. Qualitative researchers note numerous instances where IRB ethical frameworks fail to align with the ethics of their research projects and point out that IRB understandings of the benefits and risks of research often differ from those of the participants they seek to protect. This qualitative cross-case research investigates participants' interview experiences in six qualitative studies that differed in their methods, subject of focus, and populations. Our findings indicate that contemporary IRBs' use of population "vulnerability" and topic "sensitivity" to assess project risk does not adequately determine the benefits, risks, or ethicality of research. We recommend that IRBs treat as real the evidence for benefits in qualitative research, recognize that sensitivity and vulnerability do not predict risk, and encourage researchers to attend to relationships in their projects. © The Author(s) 2015.

  13. Private Economic Benefit/Cost Ratios of a College Investment for Men and Women, 1967 to 1999.

    ERIC Educational Resources Information Center

    Postsecondary Education Opportunity, 2000

    2000-01-01

    This issue analyzed the income/cost ratios of a college investment decision for individuals. The analysis for men and women was done separately, because men and women have very different incomes at similar levels of educational attainment. Calculations were performed for each year from 1967 through 1999. Benefit (income) data were derived from the…

  14. 20 CFR 410.589 - Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Accountability. 410.589 Section 410.589 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL COAL MINE HEALTH AND SAFETY ACT OF 1969, TITLE IV-BLACK LUNG BENEFITS (1969- ) Payment of Benefits § 410.589 Accountability. A relative or other person to...

  15. 20 CFR 410.589 - Accountability.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Accountability. 410.589 Section 410.589 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL COAL MINE HEALTH AND SAFETY ACT OF 1969, TITLE IV-BLACK LUNG BENEFITS (1969- ) Payment of Benefits § 410.589 Accountability. A relative or other person to...

  16. Assessing the overall benefit of a medication: cumulative benefit of secukinumab over time in patients with moderate-to-severe plaque psoriasis.

    PubMed

    Armstrong, April W; Feldman, Steven R; Korman, Neil J; Meng, Xiangyi; Guana, Adriana; Nyirady, Judit; Herrera, Vivian; Zhao, Yang

    2017-05-01

    Conventional measurements for assessing psoriasis treatment effects capture improvements at fixed, pre-specified timepoints, failing to account for cumulative clinical benefit over time. Explore the innovative concept of "cumulative clinical benefit" by examining the effect of secukinumab over 52 weeks in moderate-to-severe psoriasis patients. Cumulative clinical benefit was determined as the area-under-the-curve of the percentage of responders over 52 weeks (AUC 0-52 wks ), using pooled data from two phase III trials for patients receiving secukinumab (300 or 150 mg) or etanercept. Normalized cumulative benefit with secukinumab 300 mg, secukinumab 150 mg, and etanercept was 74.2%, 63.2%, and 50.5%, respectively, for PASI 75; 58.0%, 42.5%, and 29.5%, respectively, for PASI 90; 32.3%, 18.8%, and 8.7%, respectively, for PASI 100; and 58.3%, 47.9%, and 38.3%, respectively, for DLQI 0/1. 52-week PASI 75 clinical benefit ratios for secukinumab 300 and 150 mg versus etanercept were 1.47 and 1.25, respectively; the ratio of the two secukinumab doses was 1.17, favoring 300 mg. Post hoc analysis. Cumulative clinical benefit estimated by AUC 0-52 wks is a novel measure for comparing psoriasis treatments. Secukinumab 300 mg provides greater cumulative clinical benefit than secukinumab 150 mg; both provide greater cumulative benefit than etanercept.

  17. 29 CFR 4022.51 - Determination of section 4022(c) benefits in a PPA 2006 bankruptcy termination.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Effective Date Note: § 4022.51 Determination of section 4022(c) benefits in a PPA 2006 bankruptcy... neither guaranteed by PBGC (taking into account section 4022(g) of ERISA) nor funded by the plan's assets (taking into account section 4044(e) of ERISA). (c) Determination of recovery ratio. In a PPA 2006...

  18. Real Cost-Benefit Analysis Is Needed in American Public Education

    ERIC Educational Resources Information Center

    Stoneberg, Bert D.

    2015-01-01

    Public school critics often point to rising expenditures and relatively flat test scores to justify their school reform agendas. The claims are flawed because their analyses fail to account for the difference in data types between dollars (ratio) and test scores (interval). A cost-benefit analysis using dollars as a common metric for both costs…

  19. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... account of receipt of certain other disability benefits provided under Federal, State, or local laws or... provided under Federal, State, or local laws or plans. (a) When reduction required. Under section 224 of... an amount determined under paragraph (c) of this section if: (1) The individual first became entitled...

  20. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... account of receipt of certain other disability benefits provided under Federal, State, or local laws or... provided under Federal, State, or local laws or plans. (a) When reduction required. Under section 224 of... an amount determined under paragraph (c) of this section if: (1) The individual first became entitled...

  1. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... account of receipt of certain other disability benefits provided under Federal, State, or local laws or... provided under Federal, State, or local laws or plans. (a) When reduction required. Under section 224 of... an amount determined under paragraph (c) of this section if: (1) The individual first became entitled...

  2. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... account of receipt of certain other disability benefits provided under Federal, State, or local laws or... provided under Federal, State, or local laws or plans. (a) When reduction required. Under section 224 of... an amount determined under paragraph (c) of this section if: (1) The individual first became entitled...

  3. Improving building performance using smart building concept: Benefit cost ratio comparison

    NASA Astrophysics Data System (ADS)

    Berawi, Mohammed Ali; Miraj, Perdana; Sayuti, Mustika Sari; Berawi, Abdur Rohim Boy

    2017-11-01

    Smart building concept is an implementation of technology developed in the construction industry throughout the world. However, the implementation of this concept is still below expectations due to various obstacles such as higher initial cost than a conventional concept and existing regulation siding with the lowest cost in the tender process. This research aims to develop intelligent building concept using value engineering approach to obtain added value regarding quality, efficiency, and innovation. The research combined quantitative and qualitative approach using questionnaire survey and value engineering method to achieve the research objectives. The research output will show additional functions regarding technology innovation that may increase the value of a building. This study shows that smart building concept requires higher initial cost, but produces lower operational and maintenance costs. Furthermore, it also confirms that benefit-cost ratio on the smart building was much higher than a conventional building, that is 1.99 to 0.88.

  4. 78 FR 32099 - Garnishment of Accounts Containing Federal Benefit Payments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-29

    ... current balance of the account, whichever is lower. DATES: This final rule is effective June 28, 2013. FOR... to the account during the lookback period or the balance of the account on the date of the account... requirement to send a notice if the balance in the account is zero or negative on the date of account review...

  5. 20 CFR 725.513 - Accountability; transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Accountability; transfer. 725.513 Section 725.513 Employees' Benefits EMPLOYMENT STANDARDS ADMINISTRATION, DEPARTMENT OF LABOR FEDERAL COAL MINE... MINE SAFETY AND HEALTH ACT, AS AMENDED Payment of Benefits General Provisions § 725.513 Accountability...

  6. Using benefit-cost ratio to select Universal Newborn Hearing Screening test criteria.

    PubMed

    Porter, Heather L; Neely, Stephen T; Gorga, Michael P

    2009-08-01

    Current protocols presumably use criteria that are chosen on the basis of the sensitivity and specificity rates they produce. Such an approach emphasizes test performance but does not include societal implications of the benefit of early identification. The purpose of the present analysis was to evaluate an approach to selecting criteria for use in Universal Newborn Hearing Screening (UNHS) programs that uses benefit-cost ratio (BCR) to demonstrate an alternative method to audiologists, administrators, and others involved in UNHS protocol decisions. Existing data from more than 1200 ears were used to analyze BCR as a function of Distortion Product Otoacoustic Emission (DPOAE) level. These data were selected because both audiometric and DPOAE data were available on every ear. Although these data were not obtained in newborns, this compromise was necessary because audiometric outcomes (especially in infants with congenital hearing loss) in neonates are either lacking or limited in number. As such, it is important to note that the characteristics of responses from the group of subjects that formed the bases of the present analyses are different from those for neonates. This limits the extent to which actual criterion levels can be selected but should not affect the general approach of using BCR as a framework for considering UNHS criteria. Estimates of the prevalence of congenital hearing loss identified through UNHS in 37 states and U.S. territories in 2004 were used to calculate BCR. A range of estimates for the lifetime monetary benefits and yearly costs for UNHS were used, based on data available in the literature. Still, exact benefits and costs are difficult to know. Both one-step (DPOAE alone) and two-step (DPOAE followed by automated auditory brainstem response, AABR) screening paradigms were considered in the calculation of BCR. The influence of middle ear effusion was simulated by incorporating a range of expected DPOAE level reductions into an additional

  7. Potential cost-effectiveness and benefit-cost ratios of adult pneumococcal vaccination in Germany

    PubMed Central

    2012-01-01

    Background Invasive (IPD, defined as detection of pneumococci in sterile body fluids like meningitis or bacteremic pneumonia) and non-invasive Streptococcus pneumoniae infections (i.e. non-bacteremic pneumonia, otitis media) in adults are associated with substantial morbidity, mortality and costs. In Germany, Pneumococcal polysaccharide vaccination (PPV23) is recommended for all persons >60 years and for defined risk groups (age 5–59). The aim of this model was to estimate the potential cost-effectiveness and benefit-cost ratios of the adult vaccination program (18 years and older), considering the launch of the pneumococcal conjugate vaccine for adults (PCV13). Methods A cross-sectional steady state Markov model was developed to estimate the outcomes of PCV13, PPV23 vaccination schemes and ‘no vaccination’. Conservative assumptions were made if no data were available for PCV13 and PPV23 respectively. The effectiveness of individual pneumococcal vaccination in adults was adjusted for expected indirect effects due to the vaccination in infants. Data on incidences, effectiveness and costs were derived from scientific literature and publicly available databases. All resources used are indicated. Benefit-cost ratios and cost-effectiveness were evaluated from the perspective of the German Statutory Health Insurance as well as from social perspective. Results Under the assumption that PCV13 has a comparable effectiveness to PCV7, a vaccination program with PCV13 revealed the potential to avoid a greater number of yearly cases and deaths in IPD and pneumonia in Germany compared to PPV23. For PCV13, the costs were shown to be overcompensated by monetary savings resulting from reduction in the use of health care services. These results would render the switch from PPV23 to PCV13 as a dominant strategy compared to PPV23 and ‘no vaccination’. Given the correctness of the underlying assumptions every Euro spent on the PCV13 vaccination scheme yields savings of 2

  8. [Vaccines against Herpes zoster: Effectiveness, safety, and cost/benefit ratio].

    PubMed

    Ferahta, Nabila; Achek, Imene; Dubourg, Julie; Lang, Pierre-Olivier

    2016-02-01

    A vaccination against herpes zoster and its complication is available in France since June 2015. Its exact benefit for public health is still controversial and its level of protection is not optimal. All those reasons seem to suggest a low acceptation rate from general practitioners. To evaluate the effectiveness, the safety, and the cost/benefit ratio of the vaccination against herpes zoster in people aged 50 year or over. Systematic review in Medline and PubMed with research by key words: "herpes zoster vaccine", "zoster vaccine" and "post herpetic neuralgia vaccine". Randomized and observational studies published in English and French language have been selected by two readers. On 1886 articles identified, 62 studies were included in this systematic review of which 21 randomized trials, 21 observational studies, and 17 medico-economic studies concerned the unadjuvanted vaccine. Considered studies showed an effectiveness of 50% against herpes zoster and 60% on post-herpetic neuralgia incidence of the unadjuvanted vaccine. Five randomized controlled studies were identified for the adjuvanted vaccine. The overall effectiveness of this vaccine was > 90% whatever the age of subjects including those over age 70 and 80. The medico-economic studies conducted in many countries have shown that vaccine policies were beneficial in individuals aged 60 years or over. Most of data of effectiveness, and tolerance result from 2 large controlled studies only (SPS and ZEST) for the unadjuvanted vaccine and only one for the adjuvanted vaccine. Despite controversy and few uncertainties, the vaccine significantly reduces herpes zoster and its complication incidence. In terms of public health objectives, it reduces the burden of the disease and has a positive medico-economic impact. Preliminary data concerning the adjuvanted vaccine, whilst very promising, are still too limited. Up to now, no group of people with particularly high risk of herpes zoster-related complication who will

  9. Benefit/cost comparison for utility SMES applications

    NASA Astrophysics Data System (ADS)

    Desteese, J. G.; Dagle, J. E.

    1991-08-01

    This paper summarizes eight case studies that account for the benefits and costs of superconducting magnetic energy storage (SMES) in system-specific utility applications. Four of these scenarios are hypothetical SMES applications in the Pacific Northwest, where relatively low energy costs impose a stringent test on the viability of the concept. The other four scenarios address SMES applications on high-voltage, direct-current (HVDC) transmission lines. While estimated SMES benefits are based on a previously reported methodology, this paper presents results of an improved cost-estimating approach that includes an assumed reduction in the cost of the power conditioning system (PCS) from approximately $160/kW to $80/kW. The revised approach results in all the SMES scenarios showing higher benefit/cost ratios than those reported earlier. However, in all but two cases, the value of any single benefit is still less than the unit's levelized cost. This suggests, as a general principle, that the total value of multiple benefits should always be considered if SMES is to appear cost effective in many utility applications. These results should offer utilities further encouragement to conduct more detailed analyses of SMES benefits in scenarios that apply to individual systems.

  10. Education and cost/benefit ratios in pulmonary patients.

    PubMed

    Folgering, H; Rooyakkers, J; Herwaarden, C

    1994-04-01

    The need for education of pulmonary patients stems from bad symptom perception, problems in using instruments for assessment of the severity of obstruction, problems in understanding and using (inhaled) medications, and lack in insight in the process of the underlying disease. Education of asthma patients usually leads to better management of the disease, less visits to doctors, less hospital admissions, and less days lost at school or at work. The use of medication often increases. Quality of life improves after an education program. The cost-benefit balance usually is favourable. The effects of education in COPD patients is equivocal. The costs usually are high; the benefits are substantially less than in the asthma group.

  11. From reading numbers to seeing ratios: a benefit of icons for risk comprehension.

    PubMed

    Tubau, Elisabet; Rodríguez-Ferreiro, Javier; Barberia, Itxaso; Colomé, Àngels

    2018-06-21

    Promoting a better understanding of statistical data is becoming increasingly important for improving risk comprehension and decision-making. In this regard, previous studies on Bayesian problem solving have shown that iconic representations help infer frequencies in sets and subsets. Nevertheless, the mechanisms by which icons enhance performance remain unclear. Here, we tested the hypothesis that the benefit offered by icon arrays lies in a better alignment between presented and requested relationships, which should facilitate the comprehension of the requested ratio beyond the represented quantities. To this end, we analyzed individual risk estimates based on data presented either in standard verbal presentations (percentages and natural frequency formats) or as icon arrays. Compared to the other formats, icons led to estimates that were more accurate, and importantly, promoted the use of equivalent expressions for the requested probability. Furthermore, whereas the accuracy of the estimates based on verbal formats depended on their alignment with the text, all the estimates based on icons were equally accurate. Therefore, these results support the proposal that icons enhance the comprehension of the ratio and its mapping onto the requested probability and point to relational misalignment as potential interference for text-based Bayesian reasoning. The present findings also argue against an intrinsic difficulty with understanding single-event probabilities.

  12. Toward Reflective Accountability: Using NSSE for Accountability and Transparency

    ERIC Educational Resources Information Center

    McCormick, Alexander C.

    2009-01-01

    Accountability pressures in higher education are not new; they are part of an enduring public policy discourse about the costs and benefits, both individual and social, of higher education. What is relatively new, however, is the prominent place that issues of accountability now occupy on the nation's higher education agenda. There is an important…

  13. Postretirement healthcare benefit rules require careful study.

    PubMed

    Brotman, B A

    1994-03-01

    Several alternatives exist for employers to use to fund postretirement healthcare benefits within the context of the Employee Retirement Income Security Act (ERISA) and the Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 106: Employers' Accounting for Postretirement Benefits Other Than Pensions. The liability potential of employer-promised postretirement healthcare benefits, however, requires careful study.

  14. Contractualist reasoning, HIV cure clinical trials, and the moral (ir)relevance of the risk/benefit ratio

    PubMed Central

    Kumar, Rahul

    2017-01-01

    Institutional review boards (IRB) normally require of a morally defensible clinical trial that any trial participant will benefit from the inquiry, or at least not be exposed to a significant risk of having their prospects worsened by participating. Stage 1 HIV cure trials tend not to meet this requirement. Does that show them to be morally indefensible? Utilitarian thinking about this question supports a negative answer. But one might reasonably expect a Kantian moral theory to support the conclusion that exposing trial participants to a significant risk of their prospects being worsened by their participation to be morally indefensible, on grounds that this would be a clear case of using a person as a mere means. In this paper, I argue, drawing on Kantian contractualist thinking, that requiring the risk/benefit ratio for participants be positive if a trial is to be morally defensible does not in fact gain any support from Kantian thinking about morality. PMID:27590492

  15. Improved systemic safety and risk-benefit ratio of topical 0.1% timolol hydrogel compared with 0.5% timolol aqueous solution in the treatment of glaucoma.

    PubMed

    Uusitalo, Hannu; Kähönen, Mika; Ropo, Auli; Mäenpää, Jukka; Bjärnhall, Gunilla; Hedenström, Hans; Turjanmaa, Väinö

    2006-11-01

    The purpose of the study was to compare the systemic safety and risk-benefit ratio of 0.1% timolol hydrogel and 0.5% aqueous timolol eye drops in the treatment of glaucoma. An 8-week randomised, double-blind, cross-over, multicentre study. A total of 25 patients with primary open-angle glaucoma, exfoliation glaucoma, or ocular hypertension was enrolled. After completing a wash-out period, patients were randomly chosen to receive either 0.1% timolol hydrogel once daily or 0.5% aqueous timolol eye drops twice daily. Intraocular pressure and heart rate during rest and exercise, head-up tilt test results, spirometry readings, and plasma concentrations of timolol were recorded. The risk-benefit ratio was determined by calculating the ratio between several heart rate endpoints and the change in intraocular pressure (IOP). The mean drug-induced change in the peak heart rate during exercise was -13.5 beats/min (SD 7.6) in the 0.5% aqueous timolol group and -5.1 beats/min (SD 6.7) in the 0.1% timolol hydrogel group (P<0.001; 95% CI 4.06-12.18). There was no significant difference in the IOP-reducing efficacy between these compounds. The risk-benefit ratio was significantly improved when 0.1% timolol hydrogel was used, compared with 0.5% aqueous timolol in the exercise test. In the head-up tilt test the risk-benefit ratio was significantly improved at rest (P<0.05), at 1 min (P<0.05) and at 5 min (P<0.001) after patients had received 0.1% timolol hydrogel. There were, however, no differences in spirometry readings. After patients had been treated with 0.1% timolol hydrogel, plasma concentrations of timolol were 1/6 (at peak) and 1/50 (at trough) of those of 0.5% aqueous timolol. Drug-induced changes in the peak heart rate, and head-up tilt test results as well as plasma concentrations of timolol, were significantly more pronounced after treatment with 0.5% aqueous timolol than with 0.1% timolol hydrogel. Because of the statistically similar IOP-reducing efficacy of these

  16. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  17. Costs and benefits of low-sulphur fuel standard for Baltic Sea shipping.

    PubMed

    Antturi, Jim; Hänninen, Otto; Jalkanen, Jukka-Pekka; Johansson, Lasse; Prank, Marje; Sofiev, Mikhail; Ollikainen, Markku

    2016-12-15

    The maximum allowable fuel sulphur content for shipping in the Baltic Sea dropped from 1%S to 0.1%S in 1 January 2015. We provide a cost-benefit analysis of the sulphur reduction policy in the Baltic Sea Sulphur Emission Control Area (SECA). We calculated the abatement costs based on shipowners' optimal decision-making in choosing between low-sulphur fuel and a sulphur scrubber, and the benefits were modelled through a high-resolution impact pathway analysis, which took into account the formation and dispersion of the emissions, and considered the positive health impacts resulting from lowered ambient PM 2.5 concentrations. Our basic result indicates that for the Baltic Sea only, the latest sulphur regulation is not cost-effective. The expected annual cost is roughly €465 M and benefit 2200 saved Disability Adjusted Life-Years (DALYs) or monetized €105 M. Based on our sensitivity analysis, the benefits yet have a potential to exceed the costs. The analysis neither takes into account the acidifying impact of sulphur nor the impact North Sea shipping has on the cost-benefit ratio. Lastly, a similar approach is found highly recommendable to study the implications of the upcoming Tier III NO x standard for shipping. Copyright © 2016 Elsevier Ltd. All rights reserved.

  18. Benefits of investing in ecosystem restoration.

    PubMed

    DE Groot, Rudolf S; Blignaut, James; VAN DER Ploeg, Sander; Aronson, James; Elmqvist, Thomas; Farley, Joshua

    2013-12-01

    Measures aimed at conservation or restoration of ecosystems are often seen as net-cost projects by governments and businesses because they are based on incomplete and often faulty cost-benefit analyses. After screening over 200 studies, we examined the costs (94 studies) and benefits (225 studies) of ecosystem restoration projects that had sufficient reliable data in 9 different biomes ranging from coral reefs to tropical forests. Costs included capital investment and maintenance of the restoration project, and benefits were based on the monetary value of the total bundle of ecosystem services provided by the restored ecosystem. Assuming restoration is always imperfect and benefits attain only 75% of the maximum value of the reference systems over 20 years, we calculated the net present value at the social discount rates of 2% and 8%. We also conducted 2 threshold cum sensitivity analyses. Benefit-cost ratios ranged from about 0.05:1 (coral reefs and coastal systems, worst-case scenario) to as much as 35:1 (grasslands, best-case scenario). Our results provide only partial estimates of benefits at one point in time and reflect the lower limit of the welfare benefits of ecosystem restoration because both scarcity of and demand for ecosystem services is increasing and new benefits of natural ecosystems and biological diversity are being discovered. Nonetheless, when accounting for even the incomplete range of known benefits through the use of static estimates that fail to capture rising values, the majority of the restoration projects we analyzed provided net benefits and should be considered not only as profitable but also as high-yielding investments. Beneficios de Invertir en la Restauración de Ecosistemas. © 2013 Society for Conservation Biology.

  19. 20 CFR 401.175 - Government Accountability Office.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Government Accountability Office. 401.175 Section 401.175 Employees' Benefits SOCIAL SECURITY ADMINISTRATION PRIVACY AND DISCLOSURE OF OFFICIAL... Office. We disclose information to the Government Accountability Office when that agency needs the...

  20. The evaluation of risk-benefit ratio for gut tissue sampling in HIV cure research.

    PubMed

    Mehraj, Vikram; Ghali, Peter; Ramendra, Rayoun; Costiniuk, Cecilia; Lebouché, Bertrand; Ponte, Rosalie; Reinhard, Robert; Sousa, Jose; Chomont, Nicolas; Cohen, Eric A; Ancuta, Petronela; Routy, Jean-Pierre

    2017-10-01

    Antiretroviral therapy (ART) does not cure HIV infection due to the persistence of HIV reservoirs in long-lived memory CD4 T cells present in the blood, lymph nodes, intestinal tract, and other tissues. Interest grows in obtaining gut-tissue samples for HIV persistence studies, which poses an ethical challenge to provide study volunteers with adequate information on risks and benefits. Herein we assess the risks and benefits of undergoing gut biopsy procedures for HIV pathogenesis and reservoir studies. A group discussion was organised with physicians and community representatives on performing either a flexible sigmoidoscopy or a colonoscopy. Consensus was reached on conducting colonoscopy in persons ≥50 years. Thirty HIV-infected, ART-treated and nine uninfected participants were recruited. Colonoscopy was performed to collect 30 gut mucosal biopsies. When present, polyps were removed and abnormal mucosal findings were biopsied for pathological analysis. Participants were interviewed on potential discomfort following colonoscopic examination. The HIV-infected and uninfected groups were comparable in terms of age and gender with more men who have sex with men (MSM) in the former group. Abnormal colonoscopic findings were observed in 43.6% of all the participants and did not differ by HIV status. In total, 24 polyps were removed with a higher mean number of polyps removed in HIV-infected versus uninfected participants (1.7 vs 1.0, P =0.013). The number of polyps marginally correlated with inverted CD4:CD8 ratio. Based on our findings, colonoscopic examination was safe to use for gut biopsy procedures where almost half of the participants had polyps removed. Participation in the study provided colon cancer screening as an ancillary benefit that participants could have received in standard medical care, thus mitigating burdens of invasive procedures. Dialogue between community representatives and clinical researchers can increase participation and advance HIV cure

  1. [Effects of nitrogen application on canopy vertical structure, grain-leaf ratio and economic benefit of winter wheat under drip irrigation.

    PubMed

    Zhang, Na; Xu, Wen Xiu; Li, Lan Hai; Wu, Ni Ping; Wu, Pei Jie; Cheng, Xue Feng

    2016-08-01

    To optimize the fertilization rate of winter wheat under drip irrigation in Xinjiang region, a field investigation was carried out to assess effects of nitrogen (N) applications on canopy vertical structure, grain-leaf ratio, yield and economic benefit of winter wheat. Four rates of nitrogen application, 0 kg·hm -2 (N 0 ), 104 kg·hm -2 (N 1 ), 173 kg·hm -2 (N 2 ) and 242 kg·hm -2 (N 3 ) were set in a randomized block experimental design. Meantime, leaf and stem morphological characters, canopy temperature and humidity in flowering stage, grain-leaf area ratio, yield and yield components, economic benefits of winter wheat were observed under different treatments. The results showed that the leaf length and width at different positions of wheat under the nitrogen fertilization treatments were significantly higher than that without nitrogen fertilization (P<0.05), and plant height ranged from 65.57 to 81.58 cm. With an increasing rate of nitrogen fertilization, both leafarea index and stem diameter presented a trend of first increasing and then decreasing, and reached the maximum under N 2 treatment, which was 5.48 and 0.49 cm, respectively. Diurnal variation of canopy temperature and humidity were "convex" and "concave" shape, followed an order of N 0 >N 1 >N 2 >N 3 in temperature, but reversely in canopy humidity. The duration of high temperature higher than 35 ℃ were shorten 1 hour to 3.5 hours as the nitrogen application level increased, and there was significant difference between N 1 and N 3 on grain-leaf ratio. Yield and economic be-nefit decreased initially and then increased with increasing nitrogen application. Yield and economic benefit of treatment N 2 were 32.8% and 77.7% higher than those of treatment N 0 , 12.6% and 5.4% higher than those of treatment N 1 , and 5.2% and 4.2% higher than those of treatment N 3 , respectively. These results indicated that nitrogen application at about 173 kg·hm -2 could be recommended as the optimum rate for winter

  2. 5 CFR 1604.8 - Death benefits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 3 2012-01-01 2012-01-01 false Death benefits. 1604.8 Section 1604.8 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD UNIFORMED SERVICES ACCOUNTS § 1604.8 Death... a service member account contains combat zone contributions, the death benefit payment will be made...

  3. 5 CFR 1604.8 - Death benefits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Death benefits. 1604.8 Section 1604.8 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD UNIFORMED SERVICES ACCOUNTS § 1604.8 Death... a service member account contains combat zone contributions, the death benefit payment will be made...

  4. Applications systems verification and transfer project. Volume 7: Cost/benefit analysis for the ASVT on operational applications of satellite snow-cover observations

    NASA Technical Reports Server (NTRS)

    Castruccio, P.; Loats, H.; Lloyd, D.; Newman, P.

    1981-01-01

    The results of the OASSO ASVT's were used to estimate the benefits accruing from the added information available from satellite snowcover area measurement. Estimates of the improvement in runoff prediction due to addition of SATSCAM were made by the Colorado ASVT personnel. The improvement estimate is 6-10%. Data were applied to subregions covering the Western States snow area amended by information from the ASVT and other watershed experts to exclude areas which are not impacted by snowmelt runoff. Benefit models were developed for irrigation and hydroenergy uses. The benefit/cost ratio is 72:1. Since only two major benefit contributors were used and since the forecast improvement estimate does not take into account future satellite capabilities these estimates are considered to be conservative. The large magnitude of the benefit/cost ratio supports the utility and applicability of SATSCAM.

  5. Contractualist reasoning, HIV cure clinical trials, and the moral (ir)relevance of the risk/benefit ratio.

    PubMed

    Kumar, Rahul

    2017-02-01

    Institutional review boards (IRB) normally require of a morally defensible clinical trial that any trial participant will benefit from the inquiry, or at least not be exposed to a significant risk of having their prospects worsened by participating. Stage 1 HIV cure trials tend not to meet this requirement. Does that show them to be morally indefensible? Utilitarian thinking about this question supports a negative answer. But one might reasonably expect a Kantian moral theory to support the conclusion that exposing trial participants to a significant risk of their prospects being worsened by their participation to be morally indefensible, on grounds that this would be a clear case of using a person as a mere means. In this paper, I argue, drawing on Kantian contractualist thinking, that requiring the risk/benefit ratio for participants be positive if a trial is to be morally defensible does not in fact gain any support from Kantian thinking about morality. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  6. Financial accounting for radiology executives.

    PubMed

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  7. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Accountability of legal... VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.102 Accountability of legal custodians. (a) Institutionalized veterans without spouse or child. The legal custodian of VA benefits of an incompetent veteran who...

  8. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Accountability of legal... VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.102 Accountability of legal custodians. (a) Institutionalized veterans without spouse or child. The legal custodian of VA benefits of an incompetent veteran who...

  9. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

  10. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

  11. Accountable care organizations: benefits and barriers as perceived by Rural Health Clinic management.

    PubMed

    Ortiz, Judith; Bushy, Angeline; Zhou, Yue; Zhang, Hong

    2013-01-01

    Rural Health Clinics (RHCs) have served the primary healthcare needs of the medically underserved in US rural areas for more than 30 years. As a new model of healthcare delivery, the Accountable Care Organization (ACO) offers potential opportunities for addressing the healthcare needs of rural populations, yet little is known about how the ACO model will meet the needs of RHCs. This article reports on the results of a survey, focus groups, and phone interviews with RHC management personnel on the subject of benefits of and barriers to RHC participation in ACOs. Survey research, focus groups, and phone interviews were used to gather and analyze the opinions of RHCs' management about the benefits of and barriers to ACO participation. The study population consisted of all 2011 RHCs in Region 4 (Southeastern USA; as designated by the Department of Health and Human Services). California RHCs were used for comparison. Themes and concepts for the survey questionnaire were developed from recent literature. The survey data were analyzed in two stages: (1) analyses of the characteristics of the RHCs and their responses; and (2) bivariate analyses of several relationships using a variety of statistics including analysis of variance, Pearson's χ² and likelihood χ². Relationships were examined between the RHCs' willingness to join ACOs and the respondent clinic's classification (as provider-based or independent). In addition, willingness to join ACOs among Region 4 RHCs was compared with those in California. Finally, in order to gain a broader understanding of the results of the survey, focus groups and phone interviews were conducted with RHC personnel. It was found that the ACO model is generally unfamiliar to RHCs. Approximately 48% of the survey respondents reported having little knowledge of ACOs; the focus group participants and interviewees likewise reported a lack of knowledge. Among respondents who were knowledgeable about ACOs, the most frequently citied

  12. The benefits of rule following: A new account of the evolution of desires.

    PubMed

    Schulz, Armin W

    2013-12-01

    A key component of much current research in behavioral ecology, cognitive science, and economics is a model of the mind at least partly based on beliefs and desires. However, despite this prevalence, there are still many open questions concerning both the structure and the applicability of this model. This is especially so when it comes to its 'desire' part: in particular, it is not yet entirely clear when and why we should expect organisms to be desire-based-understood so as to imply that they consult explicit tokenings of what they ought to do-as opposed to being drive-based-understood so as to imply that they react to the world using behavioral reflexes. In this paper, I present the beginnings of an answer to this question. To do this, I start by showing that an influential recent attempt to address these issues-due to Kim Sterelny-fails to be fully successful, as it does not make sufficiently clear what the relative benefits and disadvantages of drive-based and desire-based cognitive architectures are. I then present an alternative account of this matter based on the idea that organisms that can follow explicit behavioral rules (i.e. which have desires) avoid having to memorize a large set of state of the world-action connections-which can (though need not) be adaptive. Finally, I apply this account to the question of what the cognitive value of mental representations should be seen to be; here, I conclude that-contrary to some recent claims-relying on mental representations can make decision making easier, not harder, but also that-in line with these recent claims-whether it does so depends on the details of the case. Copyright © 2013 Elsevier Ltd. All rights reserved.

  13. The young, the old, and the economists: rethinking how agencies account for age in cost-benefit analysis.

    PubMed

    Herz-Roiphe, Daniel

    2014-01-01

    Federal agencies count all fatalities prevented by regulation as having the same value for the purposes of cost-benefit analysis, making no adjustment for the age of the person saved. This uniform valuation is guided by empirical studies that find that the young are not willing to pay more than the elderly for small risk reductions in private markets. This Note argues for a different approach. It proposes that agencies take account of a previously ignored body of "public choice" research that finds that most individuals think government should adopt lifesaving programs that benefit the young over those that benefit the old. These data illustrate a divergence between people's private and public preferences. While the economic theory that guides current agency practice prioritizes the former over the latter, this Note argues that it should be the other way around. The Note maintains that public choice data reflect a wider range of societal commitments than individual willingness-to-pay metrics, and therefore that the use of public choice data could help agencies satisfy their mandate under Executive Order 13,563 to engage in broader forms of analysis. The Note also posits that public choice data actually provide a better guide to the welfare consequences of prioritizing lifesaving regulations for different age groups than do individual willingness-to-pay data. It accordingly recommends a new system of age adjustment based on public choice results.

  14. Perceptions of Equipoise, Risk-Benefit Ratios, and "Otherwise Healthy Volunteers" in the Context of Early-Phase HIV Cure Research in the United States: A Qualitative Inquiry.

    PubMed

    Dubé, Karine; Dee, Lynda; Evans, David; Sylla, Laurie; Taylor, Jeff; Brown, Brandon; Miller, Veronica; Corneli, Amy; Skinner, Asheley; Greene, Sandra B; Tucker, Joseph D; Rennie, Stuart

    2018-02-01

    Early-phase HIV cure research is conducted against a background of highly effective antiretroviral therapy, and involves risky interventions in individuals who enjoy an almost normal life expectancy. To explore perceptions of three ethical topics in the context of HIV cure research-(a) equipoise, (b) risk-benefit ratios, and (c) "otherwise healthy volunteers"-we conducted 36 in-depth interviews (IDIs) with three groups of purposively selected key informants: clinician-researchers ( n = 11), policy-makers and bioethicists ( n = 13), and people living with HIV (PLWHIV; n = 12). Our analysis revealed variability in perceptions of equipoise. Second, most key informants believed there was no clear measure of risk-benefit ratios in HIV cure research, due in part to the complexity of weighing (sometimes unknown) risks to participants and (sometimes speculative) benefits to science and society. Third, most clinician-researchers and policy-makers/bioethicists viewed potential HIV cure study participants as "otherwise healthy volunteers," but this perception was not shared among PLWHIV in our study.

  15. Return on Investment: Accounting for Training.

    ERIC Educational Resources Information Center

    Carnevale, Anthony P.; Schulz, Eric R.

    1990-01-01

    This special report looks at what is wrong with traditional accounting for training and offers a new model--the consensus accounting model--to help measure the costs and benefits of training. (60 references) (Author)

  16. Employment effects of the Danish rehabilitation benefit.

    PubMed

    Pallesen, Palle B; Lynge, Elsebeth

    2012-06-01

    Social benefits aim to bring marginalised citizens back into the labour force. As benefits constitute a burden for tax payers, attention has been given to measure the effect. We used register data to assess the employment effect of rehabilitation benefit; the most liberal social benefit in Denmark. We used data on rehabilitation benefits paid during 1994-2004. In the study design, special care was given to overcome selection bias. We identified municipalities with most frequent (generous) and least frequent (stingy) use of rehabilitation benefit, controlling for confounders (step 1). From the generous municipalities, population subgroups where ≥10% received rehabilitation benefit (vulnerable group) were identified based on age, sex, education, cohabitation, children, and health (step 2). Outcome measure was employment rate in 2005 for vulnerable groups in generous municipalities compared with vulnerable groups in stingy municipalities, controlled for municipality employment rate, i.e. a ratio of ratios (step 3). Use of rehabilitation benefit varied 10-fold across the 271 Danish municipalities. The employment rate in 2005 for vulnerable groups was lower in generous than in stingy municipalities. The ratio of ratios was 0.915 (95% CI 0.888-0.945) for men and 0.919 (95% CI 0.896-0.942) for women. No positive employment effect of generous use of rehabilitation benefit was found. Although residual confounding cannot be excluded, it is nevertheless remarkable that the possibly positive effect of rehabilitation benefit was not sufficiently large to become visible, even in a study particularly designed to eliminate selection biases and to control for confounding.

  17. Joint distribution approaches to simultaneously quantifying benefit and risk.

    PubMed

    Shaffer, Michele L; Watterberg, Kristi L

    2006-10-12

    The benefit-risk ratio has been proposed to measure the tradeoff between benefits and risks of two therapies for a single binary measure of efficacy and a single adverse event. The ratio is calculated from the difference in risk and difference in benefit between therapies. Small sample sizes or expected differences in benefit or risk can lead to no solution or problematic solutions for confidence intervals. Alternatively, using the joint distribution of benefit and risk, confidence regions for the differences in risk and benefit can be constructed in the benefit-risk plane. The information in the joint distribution can be summarized by choosing regions of interest in this plane. Using Bayesian methodology provides a very flexible framework for summarizing information in the joint distribution. Data from a National Institute of Child Health & Human Development trial of hydrocortisone illustrate the construction of confidence regions and regions of interest in the benefit-risk plane, where benefit is survival without supplemental oxygen at 36 weeks postmenstrual age, and risk is gastrointestinal perforation. For the subgroup of infants exposed to chorioamnionitis the confidence interval based on the benefit-risk ratio is wide (Benefit-risk ratio: 1.52; 90% confidence interval: 0.23 to 5.25). Choosing regions of appreciable risk and acceptable risk in the benefit-risk plane confirms the uncertainty seen in the wide confidence interval for the benefit-risk ratio--there is a greater than 50% chance of falling into the region of acceptable risk--while visually allowing the uncertainty in risk and benefit to be shown separately. Applying Bayesian methodology, an incremental net health benefit analysis shows there is a 72% chance of having a positive incremental net benefit if hydrocortisone is used in place of placebo if one is willing to incur at most one gastrointestinal perforation for each additional infant that survives without supplemental oxygen. If the benefit

  18. 20 CFR 401.175 - Government Accountability Office.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Government Accountability Office. 401.175... RECORDS AND INFORMATION Disclosure of Official Records and Information § 401.175 Government Accountability Office. We disclose information to the Government Accountability Office when that agency needs the...

  19. Who has Australia's most-followed Twitter accounts in health and medicine?

    PubMed

    Chapman, Simon; Freeman, Becky

    2015-07-09

    Twitter is a social media platform that can be used by people working in health and medicine to distribute information, advocate, debate and network with large numbers of other users. We set out to determine the top 10 Australian Twitter accounts in four categories, ranked by number of Twitter followers. We extracted names with high follower volumes from 'lists' of health and medical Twitter accounts, and then 'crowdsourced' on Twitter for names that were not included on those lists. Individuals tweeting on single-issue topics (especially sugar, nutrition and fitness), health institutions, and people working in the media had higher Twitter followings and lower tweet-to-follower ratios than those tweeting on mixed health topics. Tweeting pictures was nominated by several as a way of attracting retweets. Highly followed Twitter users expressed a variety of benefits of using Twitter.

  20. "The benefits make up for whatever is lost": altruism and accountability in a new call system.

    PubMed

    Stroud, Lynfa; Oulanova, Olga; Szecket, Nicolas; Ginsburg, Shiphra

    2012-10-01

    A new internal medicine call structure was implemented at two teaching hospitals at the University of Toronto, Canada, in 2009, motivated by patient safety concerns, new duty hours regulations, and dissatisfaction among attending physicians. This study aimed to determine attendings', residents', and students' experiences with the new structure and to look carefully for unintended consequences. Between June and August 2009, the authors conducted an in-depth qualitative study using level-specific focus groups of attending physicians, residents, and medical students (n=28) with experience of both the old and new call systems. Discussions were analyzed using grounded theory. Analysis revealed six themes (physician, manager, learner, teacher, workload, and "teamness") as well as the overarching theme of accountability. Although participants perceived the new system as better for patient care, there were several trade-offs. For example, workload was more predictable and equitable but less flexible, and senior residents reported less personal continuity for patients but increased continuity of care on the team level. Teaching and learning were negatively affected. Despite the negative effects, participants perceived that overall accountability improved on many levels, and participants felt the trade-offs were worth the perceived benefits. Residents were flexible and altruistic, accepting trade-offs in their own experiences in favor of patient care. Education was negatively affected. This study highlights the importance of carefully studying changes to look for anticipated and unanticipated consequences.

  1. Benefits of mercury controls for the United States

    PubMed Central

    Selin, Noelle E.

    2016-01-01

    Mercury pollution poses risks for both human and ecosystem health. As a consequence, controlling mercury pollution has become a policy goal on both global and national scales. We developed an assessment method linking global-scale atmospheric chemical transport modeling to regional-scale economic modeling to consistently evaluate the potential benefits to the United States of global (UN Minamata Convention on Mercury) and domestic [Mercury and Air Toxics Standards (MATS)] policies, framed as economic gains from avoiding mercury-related adverse health endpoints. This method attempts to trace the policies-to-impacts path while taking into account uncertainties and knowledge gaps with policy-appropriate bounding assumptions. We project that cumulative lifetime benefits from the Minamata Convention for individuals affected by 2050 are $339 billion (2005 USD), with a range from $1.4 billion to $575 billion in our sensitivity scenarios. Cumulative economy-wide benefits to the United States, realized by 2050, are $104 billion, with a range from $6 million to $171 billion. Projected Minamata benefits are more than twice those projected from the domestic policy. This relative benefit is robust to several uncertainties and variabilities, with the ratio of benefits (Minamata/MATS) ranging from ≈1.4 to 3. However, we find that for those consuming locally caught freshwater fish from the United States, rather than marine and estuarine fish from the global market, benefits are larger from US than global action, suggesting domestic policies are important for protecting these populations. Per megagram of prevented emissions, our domestic policy scenario results in US benefits about an order of magnitude higher than from our global scenario, further highlighting the importance of domestic action. PMID:26712021

  2. Benefits of mercury controls for the United States.

    PubMed

    Giang, Amanda; Selin, Noelle E

    2016-01-12

    Mercury pollution poses risks for both human and ecosystem health. As a consequence, controlling mercury pollution has become a policy goal on both global and national scales. We developed an assessment method linking global-scale atmospheric chemical transport modeling to regional-scale economic modeling to consistently evaluate the potential benefits to the United States of global (UN Minamata Convention on Mercury) and domestic [Mercury and Air Toxics Standards (MATS)] policies, framed as economic gains from avoiding mercury-related adverse health endpoints. This method attempts to trace the policies-to-impacts path while taking into account uncertainties and knowledge gaps with policy-appropriate bounding assumptions. We project that cumulative lifetime benefits from the Minamata Convention for individuals affected by 2050 are $339 billion (2005 USD), with a range from $1.4 billion to $575 billion in our sensitivity scenarios. Cumulative economy-wide benefits to the United States, realized by 2050, are $104 billion, with a range from $6 million to $171 billion. Projected Minamata benefits are more than twice those projected from the domestic policy. This relative benefit is robust to several uncertainties and variabilities, with the ratio of benefits (Minamata/MATS) ranging from ≈1.4 to 3. However, we find that for those consuming locally caught freshwater fish from the United States, rather than marine and estuarine fish from the global market, benefits are larger from US than global action, suggesting domestic policies are important for protecting these populations. Per megagram of prevented emissions, our domestic policy scenario results in US benefits about an order of magnitude higher than from our global scenario, further highlighting the importance of domestic action.

  3. 17 CFR 256.926 - Employee pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Employee pensions and benefits... UTILITY HOLDING COMPANY ACT OF 1935 2. Expense § 256.926 Employee pensions and benefits. This account... employee benefit programs such as medical and surgical benefits, disability benefits, life insurance...

  4. 20 CFR 401.80 - Accounting for disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Accounting for disclosures. 401.80 Section... AND INFORMATION The Privacy Act § 401.80 Accounting for disclosures. (a) We will maintain an accounting of all disclosures of a record for five years or for the life of the record, whichever is longer...

  5. Being accountable for care of the poor. CHA's social accountability budget helps facilities keep track of charitable activity.

    PubMed

    Trocchio, J; Eckels, T

    1989-06-01

    The Catholic Health Association's social accountability budget is a set of tools to help Catholic healthcare facilities plan for, administer, and report benefits provided to their communities, especially the poor. It defines a full roster of community benefits that a healthcare organization may provide. The benefits fall into three major categories: activities and services, policies and procedures, and community leadership. The social accountability budget also presents guidelines for assessing the facility's existing services, activities, policies, and procedures and discusses how the facility can conduct or be part of a community needs assessment. Information collected through this assessment is used in the planning and budgeting processes. This ensures that uncompensated care and charitable services receive consideration along with traditional planning and budgeting items. Additional guidelines show the facility how to track and measure its services to the community. The final step, often absent from Catholic healthcare facilities' programs, is reporting community benefits.

  6. The price of palliative care: toward a complete accounting of costs and benefits.

    PubMed

    Boni-Saenz, Alexander A; Dranove, David; Emanuel, Linda L; Lo Sasso, Anthony T

    2005-02-01

    In this article, currently accepted standards for cost-benefit analysis of health care interventions are outlined, and a framework to evaluate palliative care within these standards is provided. Recent publications on the economic implications of palliative care are reviewed, which are only the "tip of the iceberg" of the potential costs and benefits. Using this framework, the authors offer guidelines for performing comprehensive cost-benefit analyses of palliative care and conclude that many of the issues beneath the surface may be substantial and deserving of closer scrutiny. Methods for gathering relevant cost-benefit information are detailed, along with potential obstacles to implementation. This approach is applicable to palliative care in general, including palliative care for elders.

  7. Status of risk-benefit analysis

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Van Horn, A.J.; Wilson, R.

    1976-12-01

    The benefits and deficiencies of cost benefit analysis are reviewed. It is pointed out that, if decision making involving risks and benefits is to improve, more attention must be paid to the clear presentation of the assumptions, values, and results. Reports need to present concise summaries which convey the uncertainties and limitations of the analysis in addition to the matrix of costs, risks, and benefits. As the field of risk-benefit analysis advances the estimation of risks and benefits will become more precise and implicit valuations will be made more explicit. Corresponding improvements must also be made to enhance communications betweenmore » the risk-benefit analyst and the accountable decision maker.« less

  8. 49 CFR 1242.38 - Fringe benefits (account 12-26-00).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... of common salaries and wages in administration, locomotive repair and maintenance, machinery repair, equipment damaged, and dismantling retired road property (accounts 11-26-01, 11-26-41, 11-26-40, 11-26-48...

  9. 26 CFR 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... benefit fund is treated as in existence on July 18, 1984, for purposes of this transition rule only if...) provides that, in the case of a welfare benefit fund that was in existence on July 18, 1984, the account... Second taxable year 60 Third taxable year 40 Fourth taxable year 20 For purposes of this section, the...

  10. 26 CFR 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... benefit fund is treated as in existence on July 18, 1984, for purposes of this transition rule only if... that, in the case of a welfare benefit fund that was in existence on July 18, 1984, the account limit... Second taxable year 60 Third taxable year 40 Fourth taxable year 20 For purposes of this section, the...

  11. Health Benefits: Easy Ways to Apply for Enrollment

    MedlinePlus

    ... a VA Appointment Crisis Prevention Mental Health PTSD Public Health Veterans Access, Choice & Accountability Act Benefits General Benefits Information Disability Compensation Pension GI Bill ® ...

  12. Beyond Your Paycheck: An Employee Benefits Primer.

    ERIC Educational Resources Information Center

    Stanton, Michael

    1990-01-01

    Discusses fringe benefits and points out that employee benefits in medium and large firms account for more than 27 percent of total compensation. Differentiates among statutory (required by law), compensatory (wages paid for time not worked such as vacation and sick leave), and supplementary (including insurance and pension plans) benefits and…

  13. 7 CFR 1767.28 - Customer accounts expenses.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Reading Expenses 903Customer Records and Collection Expenses 904Uncollectible Accounts 905Miscellaneous... the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries... Reading Expenses, or Account 903, Customer Records and Collection Expenses, as appropriate. (See § 1767.17...

  14. 7 CFR 1767.28 - Customer accounts expenses.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Reading Expenses 903Customer Records and Collection Expenses 904Uncollectible Accounts 905Miscellaneous... the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries... Reading Expenses, or Account 903, Customer Records and Collection Expenses, as appropriate. (See § 1767.17...

  15. 7 CFR 1767.28 - Customer accounts expenses.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Reading Expenses 903Customer Records and Collection Expenses 904Uncollectible Accounts 905Miscellaneous... the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries... Reading Expenses, or Account 903, Customer Records and Collection Expenses, as appropriate. (See § 1767.17...

  16. Global mortality consequences of climate change accounting for adaptation costs and benefits

    NASA Astrophysics Data System (ADS)

    Rising, J. A.; Jina, A.; Carleton, T.; Hsiang, S. M.; Greenstone, M.

    2017-12-01

    Empirically-based and plausibly causal estimates of the damages of climate change are greatly needed to inform rapidly developing global and local climate policies. To accurately reflect the costs of climate change, it is essential to estimate how much populations will adapt to a changing climate, yet adaptation remains one of the least understood aspects of social responses to climate. In this paper, we develop and implement a novel methodology to estimate climate impacts on mortality rates. We assemble comprehensive sub-national panel data in 41 countries that account for 56% of the world's population, and combine them with high resolution daily climate data to flexibly estimate the causal effect of temperature on mortality. We find the impacts of temperature on mortality have a U-shaped response; both hot days and cold days cause excess mortality. However, this average response obscures substantial heterogeneity, as populations are differentially adapted to extreme temperatures. Our empirical model allows us to extrapolate response functions across the entire globe, as well as across time, using a range of economic, population, and climate change scenarios. We also develop a methodology to capture not only the benefits of adaptation, but also its costs. We combine these innovations to produce the first causal, micro-founded, global, empirically-derived climate damage function for human health. We project that by 2100, business-as-usual climate change is likely to incur mortality-only costs that amount to approximately 5% of global GDP for 5°C degrees of warming above pre-industrial levels. On average across model runs, we estimate that the upper bound on adaptation costs amounts to 55% of the total damages.

  17. Retirement | Alaska Division of Retirement and Benefits

    Science.gov Websites

    Comp All Other Programs Features Empower Retirement Account Info Online myRnB Member Services Seminars Benefits > Retirement Online Counselor Scheduler Empower Retirement Account Info Online myRnB Member Welcome to the Retirement Section News Empower Increases Participant Account Security Help What retirement

  18. Activity-Based Management Accounting for DoD Depot Maintenance

    DTIC Science & Technology

    1994-08-01

    used to establish a management accounting system for the depots is described. The current accounting system does not provide the information to answer...nondirect costs are tied solely to direct labor hours. A possible alternative management accounting system uses Activity-Based Costing (ABC). ABC links...along with its probable benefits and costs. Accounting, Management accounting , Cost analysis, Depot maintenance cost.

  19. Use of medications of questionable benefit in advanced dementia.

    PubMed

    Tjia, Jennifer; Briesacher, Becky A; Peterson, Daniel; Liu, Qin; Andrade, Susan E; Mitchell, Susan L

    2014-11-01

    Advanced dementia is characterized by severe cognitive impairment and complete functional dependence. Patients' goals of care should guide the prescribing of medication during such terminal illness. Medications that do not promote the primary goal of care should be minimized. To estimate the prevalence of medications with questionable benefit used by nursing home residents with advanced dementia, identify resident- and facility-level characteristics associated with such use, and estimate associated medication expenditures. Cross-sectional study of medication use by nursing home residents with advanced dementia using a nationwide long-term care pharmacy database linked to the Minimum Data Set (460 facilities) between October 1, 2009, and September 30, 2010. Use of medication deemed of questionable benefit in advanced dementia based on previously published criteria and mean 90-day expenditures attributable to these medications per resident. Generalized estimating equations using the logit link function were used to identify resident- and facility-related factors independently associated with the likelihood of receiving medications of questionable benefit after accounting for clustering within nursing homes. Of 5406 nursing home residents with advanced dementia, 2911 (53.9%) received at least 1 medication with questionable benefit (range, 44.7% in the Mid-Atlantic census region to 65.0% in the West South Central census region). Cholinesterase inhibitors (36.4%), memantine hydrochloride (25.2%), and lipid-lowering agents (22.4%) were the most commonly prescribed. In adjusted analyses, having eating problems (adjusted odds ratio [AOR], 0.68; 95% CI, 0.59-0.78), a feeding tube (AOR, 0.58; 95% CI, 0.48-0.70), or a do-not-resuscitate order (AOR, 0.65; 95% CI, 0.57-0.75), and enrolling in hospice (AOR, 0.69; 95% CI, 0.58-0.82) lowered the likelihood of receiving these medications. High facility-level use of feeding tubes increased the likelihood of receiving these

  20. Global costs and benefits of reaching universal coverage of sanitation and drinking-water supply.

    PubMed

    Hutton, Guy

    2013-03-01

    Economic evidence on the cost and benefits of sanitation and drinking-water supply supports higher allocation of resources and selection of efficient and affordable interventions. The study aim is to estimate global and regional costs and benefits of sanitation and drinking-water supply interventions to meet the Millennium Development Goal (MDG) target in 2015, as well as to attain universal coverage. Input data on costs and benefits from reviewed literature were combined in an economic model to estimate the costs and benefits, and benefit-cost ratios (BCRs). Benefits included health and access time savings. Global BCRs (Dollar return per Dollar invested) were 5.5 for sanitation, 2.0 for water supply and 4.3 for combined sanitation and water supply. Globally, the costs of universal access amount to US$ 35 billion per year for sanitation and US$ 17.5 billion for drinking-water, over the 5-year period 2010-2015 (billion defined as 10(9) here and throughout). The regions accounting for the major share of costs and benefits are South Asia, East Asia and sub-Saharan Africa. Improved sanitation and drinking-water supply deliver significant economic returns to society, especially sanitation. Economic evidence should further feed into advocacy efforts to raise funding from governments, households and the private sector.

  1. Social Security Benefits for Students. Background Paper.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Congressional Budget Office.

    During the fiscal year 1976, outlays for social security student benefits made it the second largest federal program for direct aid to students (second to the Veterans' Readjustment Benefits). Benefits paid on account of a dependent child normally end on a child's eighteenth birthday; but 1965 legislation extended coverage to 18-to-21-year-old…

  2. Sex Ratio Elasticity Influences the Selection of Sex Ratio Strategy.

    PubMed

    Wang, Yaqiang; Wang, Ruiwu; Li, Yaotang; Sam Ma, Zhanshan

    2016-12-23

    There are three sex ratio strategies (SRS) in nature-male-biased sex ratio, female-biased sex ratio and, equal sex ratio. It was R. A. Fisher who first explained why most species in nature display a sex ratio of ½. Consequent SRS theories such as Hamilton's local mate competition (LMC) and Clark's local resource competition (LRC) separately explained the observed deviations from the seemingly universal 1:1 ratio. However, to the best of our knowledge, there is not yet a unified theory that accounts for the mechanisms of the three SRS. Here, we introduce the price elasticity theory in economics to define sex ratio elasticity (SRE), and present an analytical model that derives three SRSs based on the following assumption: simultaneously existing competitions for both resources A and resources B influence the level of SRE in both sexes differently. Consequently, it is the difference (between two sexes) in the level of their sex ratio elasticity that leads to three different SRS. Our analytical results demonstrate that the elasticity-based model not only reveals a highly plausible mechanism that explains the evolution of SRS in nature, but also offers a novel framework for unifying two major classical theories (i.e., LMC &LRC) in the field of SRS research.

  3. Sex Ratio Elasticity Influences the Selection of Sex Ratio Strategy

    NASA Astrophysics Data System (ADS)

    Wang, Yaqiang; Wang, Ruiwu; Li, Yaotang; (Sam) Ma, Zhanshan

    2016-12-01

    There are three sex ratio strategies (SRS) in nature—male-biased sex ratio, female-biased sex ratio and, equal sex ratio. It was R. A. Fisher who first explained why most species in nature display a sex ratio of ½. Consequent SRS theories such as Hamilton’s local mate competition (LMC) and Clark’s local resource competition (LRC) separately explained the observed deviations from the seemingly universal 1:1 ratio. However, to the best of our knowledge, there is not yet a unified theory that accounts for the mechanisms of the three SRS. Here, we introduce the price elasticity theory in economics to define sex ratio elasticity (SRE), and present an analytical model that derives three SRSs based on the following assumption: simultaneously existing competitions for both resources A and resources B influence the level of SRE in both sexes differently. Consequently, it is the difference (between two sexes) in the level of their sex ratio elasticity that leads to three different SRS. Our analytical results demonstrate that the elasticity-based model not only reveals a highly plausible mechanism that explains the evolution of SRS in nature, but also offers a novel framework for unifying two major classical theories (i.e., LMC & LRC) in the field of SRS research.

  4. 75 FR 20299 - Garnishment of Accounts Containing Federal Benefit Payments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... proposed rule would establish procedures that financial institutions must follow when a garnishment order... proposed rule would require financial institutions that receive a garnishment order for an account to... to receipt of the order and, if so, would require the financial institution to ensure that the...

  5. Other Postemployment Benefits: Coming Soon to Your Financial Statements.

    ERIC Educational Resources Information Center

    Alioto, Nicholas C. A.; Dickson, Roger J.

    2002-01-01

    Describes Governmental Accounting Standards Boards' (GASB) proposed new standards addressing the recognition, measurement, and reporting of other postemployment benefits (excluding pension benefits), the most common of which are health-care benefits. Includes a lengthy table of tentative GASB decisions on other postemployment benefits. Suggests…

  6. 5 CFR 1604.8 - Death benefits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Death benefits. 1604.8 Section 1604.8 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD UNIFORMED SERVICES ACCOUNTS § 1604.8 Death..., with the following exceptions: (a) Separate accounts. To designate a beneficiary for a TSP death...

  7. State-Level Community Benefit Regulation and Nonprofit Hospitals' Provision of Community Benefits.

    PubMed

    Singh, Simone R; Young, Gary J; Loomer, Lacey; Madison, Kristin

    2018-04-01

    Do nonprofit hospitals provide enough community benefits to justify their tax exemptions? States have sought to enhance nonprofit hospitals' accountability and oversight through regulation, including requirements to report community benefits, conduct community health needs assessments, provide minimum levels of community benefits, and adhere to minimum income eligibility standards for charity care. However, little research has assessed these regulations' impact on community benefits. Using 2009-11 Internal Revenue Service data on community benefit spending for more than eighteen hundred hospitals and the Hilltop Institute's data on community benefit regulation, we investigated the relationship between these four types of regulation and the level and types of hospital-provided community benefits. Our multivariate regression analyses showed that only community health needs assessments were consistently associated with greater community benefit spending. The results for reporting and minimum spending requirements were mixed, while minimum income eligibility standards for charity care were unrelated to community benefit spending. State adoption of multiple types of regulation was consistently associated with higher levels of hospital-provided community benefits, possibly because regulatory intensity conveys a strong signal to the hospital community that more spending is expected. This study can inform efforts to design regulations that will encourage hospitals to provide community benefits consistent with policy makers' goals. Copyright © 2018 by Duke University Press.

  8. The benefits of integrating cost-benefit analysis and risk assessment

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Fisher, K.; Clarke-Whistler, K.

    1995-12-31

    It has increasingly been recognized that knowledge of risks in the absence of benefits and costs cannot dictate appropriate public policy choices. Recent evidence of this recognition includes the proposed EPA Risk Assessment and Cost-Benefit Analysis Act of 1995, a number of legislative changes in Canada and the US, and the increasing demand for field studies combining measures of impacts, risks, costs and benefits. Failure to consider relative environmental and human health risks, benefits, and costs in making public policy decisions has resulted in allocating scarce resources away from areas offering the highest levels of risk reduction and improvements inmore » health and safety. The authors discuss the implications of not taking costs and benefits into account in addressing environmental risks, drawing on examples from both Canada and the US. The authors also present the results of their recent field work demonstrating the advantages of considering costs and benefits in making public policy and site remediation decisions, including a study on the benefits and costs of prevention, remediation and monitoring techniques applied to groundwater contamination; the benefits and costs of banning the use of chlorine; and the benefits and costs of Canada`s concept of disposing of high-level nuclear waste. The authors conclude that a properly conducted Cost-Benefit Analysis can provide critical input to a Risk Assessment and can ensure that risk management decisions are efficient, cost-effective and maximize improvement to environmental and human health.« less

  9. Benefits of Guided Self-Management of Attention on Learning Accounting

    ERIC Educational Resources Information Center

    Sithole, Seedwell T. M.; Chandler, Paul; Abeysekera, Indra; Paas, Fred

    2017-01-01

    This research investigated the effects of 3 instructional design formats on learning introductory accounting. In accordance with cognitive load theory, it was predicted that students who would learn with a guided self-managed instructional design format would outperform students who would learn with a conventional split-attention format or an…

  10. 20 CFR 664.510 - Are Individual Training Accounts allowed for youth participants?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 4 2014-04-01 2014-04-01 false Are Individual Training Accounts allowed for youth participants? 664.510 Section 664.510 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION... Enrollment § 664.510 Are Individual Training Accounts allowed for youth participants? No, however...

  11. 20 CFR 664.510 - Are Individual Training Accounts allowed for youth participants?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Are Individual Training Accounts allowed for youth participants? 664.510 Section 664.510 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION... § 664.510 Are Individual Training Accounts allowed for youth participants? No, however, individuals age...

  12. Teaching the Interrelationships among Costs, Expense, and Liability of a Defined Benefit Pension Plan

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Godwin, Norman H.

    2008-01-01

    The Financial Accounting Standards Board (FASB) recently issued Statement of Financial Accounting Standards No. 158 "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans" (SFAS #158). Their intent is to comprehensively reconsider the accounting for postretirement benefit plans in phases. The first phase was to provide…

  13. 26 CFR 1.162-10 - Certain employee benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain employee benefits. 1.162-10 Section 1... employee benefits. (a) In general. Amounts paid or accrued by a taxpayer on account of injuries received by... benefits, guaranteed annual wages, vacations, or a sickness, accident, hospitalization, medical expense...

  14. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Accountability of legal custodians. 13.102 Section 13.102 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.102 Accountability of legal custodians. (a...

  15. Shifting the bell curve: the benefits and costs of raising student achievement.

    PubMed

    Yeh, Stuart S

    2009-02-01

    Benefit-cost analysis was conducted to estimate the increase in earnings, increased tax revenues, value of less crime, and reductions in welfare costs attributable to nationwide implementation of rapid assessment, a promising intervention for raising student achievement in math and reading. Results suggest that social benefits would exceed total social costs by a ratio of 28. Fiscal benefits to the federal government would exceed costs to the federal treasury by a ratio of 93. Social benefits would exceed costs to each state treasury by a ratio no lower than 286, and fiscal benefits would exceed costs to each state treasury by a ratio no lower than 5, for all but two state treasuries. Sensitivity analyses suggest that the findings are robust to a 5-fold change in the underlying parameters.

  16. 26 CFR 1.162-10 - Certain employee benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain employee benefits. 1.162-10 Section 1... employee benefits. (a) In general. Amounts paid or accrued by a taxpayer on account of injuries received by...) for the benefit of employees, their families, and dependents, at least medical or hospital care, and...

  17. Perception of Benefits and Costs during SARS Outbreak: An 18-Month Prospective Study

    ERIC Educational Resources Information Center

    Cheng, Cecilia; Wong, Wai-man; Tsang, Kenneth W.

    2006-01-01

    In this study, the authors examined perceived benefits and costs of the outbreak of severe acute respiratory syndrome (SARS). Mixed accounts of benefits and costs, rather than exclusive accounts of only benefits or costs, were proposed to be characterized by nondefensiveness and enduring changes in psychosocial resources. Participants were 70 SARS…

  18. 12 CFR 615.5206 - Permanent capital ratio computation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Permanent capital ratio computation. 615.5206... capital ratio computation. (a) The institution's permanent capital ratio is determined on the basis of the financial statements of the institution prepared in accordance with generally accepted accounting principles...

  19. Benefit-cost assessment programs: Costa Rica case study

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Clark, A.L.; Trocki, L.K.

    An assessment of mineral potential, in terms of types and numbers of deposits, approximate location and associated tonnage and grades, is a valuable input to a nation's economic planning and mineral policy development. This study provides a methodology for applying benefit-cost analysis to mineral resource assessment programs, both to determine the cost effectiveness of resource assessments and to ascertain future benefits to the nation. In a case study of Costa Rica, the benefit-cost ratio of a resource assessment program was computed to be a minimum of 4:1 ($10.6 million to $2.5 million), not including the economic benefits accuring from themore » creation of 800 mining sector and 1,200 support services jobs. The benefit-cost ratio would be considerably higher if presently proposed revisions of mineral policy were implemented and benefits could be defined for Costa Rica.« less

  20. Shipping emission forecasts and cost-benefit analysis of China ports and key regions' control.

    PubMed

    Liu, Huan; Meng, Zhi-Hang; Shang, Yi; Lv, Zhao-Feng; Jin, Xin-Xin; Fu, Ming-Liang; He, Ke-Bin

    2018-05-01

    China established Domestic Emission Control Area (DECA) for sulphur since 2015 to constrain the increasing shipping emissions. However, future DECA policy-makings are not supported due to a lack of quantitive evaluations. To investigate the effects of current and possible Chinese DECAs policies, a model is presented for the forecast of shipping emissions and evaluation of potential costs and benefits of an DECA policy package set in 2020. It includes a port-level and regional-level projection accounting for shipping trade volume growth, share of ship types, and fuel consumption. The results show that without control measures, both SO 2 and particulate matter (PM) emissions are expected to increase by 15.3-61.2% in Jing-Jin-Ji, the Yangtze River Delta, and the Pearl River Delta from 2013 to 2020. However, most emissions can be reduced annually by the establishment of a DECA that depends on the size of the control area and the fuel sulphur content limit. Costs range from 0.667 to 1.561 billion dollars (control regional shipping emissions) based on current fuel price. A social cost method shows the regional control scenarios benefit-cost ratios vary from 4.3 to 5.1 with large uncertainty. Chemical transportation model combined with health model method is used to get the monetary health benefits and then compared with the results from social cost method. This study suggests that Chinese DECAs will reduce the projected emissions at a favorable benefit-cost ratio, and furthermore proposes policy combinations that provide high cost-effective benefits as a reference for future policy-making. Crown Copyright © 2018. Published by Elsevier Ltd. All rights reserved.

  1. Benefit transfer and spatial heterogeneity of preferences for water quality improvements.

    PubMed

    Martin-Ortega, J; Brouwer, R; Ojea, E; Berbel, J

    2012-09-15

    The improvement in the water quality resulting from the implementation of the EU Water Framework Directive is expected to generate substantial non-market benefits. A wide spread estimation of these benefits across Europe will require the application of benefit transfer. We use a spatially explicit valuation design to account for the spatial heterogeneity of preferences to help generate lower transfer errors. A map-based choice experiment is applied in the Guadalquivir River Basin (Spain), accounting simultaneously for the spatial distribution of water quality improvements and beneficiaries. Our results show that accounting for the spatial heterogeneity of preferences generally produces lower transfer errors. Copyright © 2012 Elsevier Ltd. All rights reserved.

  2. The ATP/DNA Ratio Is a Better Indicator of Islet Cell Viability Than the ADP/ATP Ratio

    PubMed Central

    Suszynski, T.M.; Wildey, G.M.; Falde, E.J.; Cline, G.W.; Maynard, K. Stewart; Ko, N.; Sotiris, J.; Naji, A.; Hering, B.J.; Papas, K.K.

    2009-01-01

    Real-time, accurate assessment of islet viability is critical for avoiding transplantation of nontherapeutic preparations. Measurements of the intracellular ADP/ATP ratio have been recently proposed as useful prospective estimates of islet cell viability and potency. However, dead cells may be rapidly depleted of both ATP and ADP, which would render the ratio incapable of accounting for dead cells. Since the DNA of dead cells is expected to remain stable over prolonged periods of time (days), we hypothesized that use of the ATP/DNA ratio would take into account dead cells and may be a better indicator of islet cell viability than the ADP/ATP ratio. We tested this hypothesis using mixtures of healthy and lethally heat-treated (HT) rat insulinoma cells and human islets. Measurements of ATP/DNA and ADP/ATP from the known mixtures of healthy and HT cells and islets were used to evaluate how well these parameters correlated with viability. The results indicated that ATP and ADP were rapidly (within 1 hour) depleted in HT cells. The fraction of HT cells in a mixture correlated linearly with the ATP/DNA ratio, whereas the ADP/ADP ratio was highly scattered, remaining effectively unchanged. Despite similar limitations in both ADP/ADP and ATP/DNA ratios, in that ATP levels may fluctuate significantly and reversibly with metabolic stress, the results indicated that ATP/DNA was a better measure of islet viability than the ADP/ATP ratio. PMID:18374063

  3. 78 FR 37598 - Missing Participants in Individual Account Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-21

    ... PENSION BENEFIT GUARANTY CORPORATION Missing Participants in Individual Account Plans AGENCY: Pension Benefit Guaranty Corporation. ACTION: Request for information. SUMMARY: PBGC is soliciting information from the public to assist it in making decisions about implementing a new program to deal with...

  4. 26 CFR 1.401(a)(4)-3 - Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... satisfies the ratio percentage test of § 1.410(b)-2(b)(2) because the ratio percentage of the rate group is... percent).) (g) Rate group 51 satisfies the ratio percentage test of § 1.410(b)-2(b)(2) because the ratio... benefits are permitted to satisfy this requirement by meeting one of the safe harbors in paragraph (b) of...

  5. 26 CFR 1.401(a)(4)-3 - Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... satisfies the ratio percentage test of § 1.410(b)-2(b)(2) because the ratio percentage of the rate group is... percent).) (g) Rate group 51 satisfies the ratio percentage test of § 1.410(b)-2(b)(2) because the ratio... uniform benefits are permitted to satisfy this requirement by meeting one of the safe harbors in paragraph...

  6. 26 CFR 1.401(a)(4)-3 - Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... satisfies the ratio percentage test of § 1.410(b)-2(b)(2) because the ratio percentage of the rate group is... percent).) (g) Rate group 51 satisfies the ratio percentage test of § 1.410(b)-2(b)(2) because the ratio... uniform benefits are permitted to satisfy this requirement by meeting one of the safe harbors in paragraph...

  7. 26 CFR 1.401(a)(4)-3 - Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... satisfies the ratio percentage test of § 1.410(b)-2(b)(2) because the ratio percentage of the rate group is... percent).) (g) Rate group 51 satisfies the ratio percentage test of § 1.410(b)-2(b)(2) because the ratio... uniform benefits are permitted to satisfy this requirement by meeting one of the safe harbors in paragraph...

  8. 26 CFR 1.401(a)(4)-3 - Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... satisfies the ratio percentage test of § 1.410(b)-2(b)(2) because the ratio percentage of the rate group is... percent).) (g) Rate group 51 satisfies the ratio percentage test of § 1.410(b)-2(b)(2) because the ratio... uniform benefits are permitted to satisfy this requirement by meeting one of the safe harbors in paragraph...

  9. Why is traditional accounting failing managers?

    PubMed

    Cokins, G

    1998-11-01

    This article provides an account of activity-based costing. It presents a general overview of this costing method, lists benefits and key concerns, discusses some of the impediments to its spread, and predicts its increasing use.

  10. [Assessment of actual benefits of new drugs by the Transparency Committee].

    PubMed

    Le Jeunne, C

    2008-01-01

    When a drug has been granted a marketing authorization, if the pharmaceutical company wants it to be covered by the National Health Insurance, the company has to submit a file with all the studies concerning the drug, especially drug-drug comparative studies, to be assessed by the Transparency Committee. Drugs are assessed on two criteria: actual or expected benefit (AB) and improvement in actual benefit (IAB). Actual benefit mainly takes into account the severity of the disease concerned, the level of efficacy relative to known side effects (risk-benefit ratio), and the place the drug is intended to take in the therapeutic strategy. At the end of the assessment, AB is considered as important, moderate, poor or insufficient (to justify inclusion of the drug on the list of products to be reimbursed). After actual benefit is determined, improvement of actual benefit is assessed, comparing the estimated benefit of this drug with one of drugs with the same indication that is already reimbursed, to assess whether this drug will improve the patient's disease. This can be assessed by direct comparison (two drugs compared in the same clinical trial) or by indirect comparison (separate studies with the same design). There are four levels of added value, from I (major improvement) to IV (minor improvement). Level V represents no improvement. This second assessment is always relative to another drug. It never provides an absolute score. However, IAB is very important for pharmaceutical companies, because it is a fundamental criterion to determine the price of the drug, which is discussed with the Economic Committee of Health Products in a final phase. Actual benefit and improvement in actual benefit are allocated for each indication of a drug.

  11. Health care spending accounts: a flexible solution for Canadian employers.

    PubMed

    Smithies, R; Steeves, L

    1996-01-01

    Flexible benefits plans have grown more slowly in Canada than in the United States, largely because of certain legal and regulatory considerations. Health care spending accounts (HCSAs) provide a cost-effective way for Canadian employers to address the health care benefit needs of a diverse workforce. A flexible health care spending account is a versatile and cost-effective instrument that can be used by Canadian employers that wish to provide a full range of health care benefits to employees. The health care alternatives available through an HCSA can provide employees with an opportunity to customize and optimize their benefits program. Regulatory requirements that an HCSA must meet in order to qualify for available tax advantages are discussed, as are the range of health care services that may be covered.

  12. 12 CFR 205.15 - Electronic fund transfer of government benefits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) Account balance. The means by which the consumer may obtain information concerning the account balance... history or other account information, under paragraph (c) of this section, in which the error is first... consumer for use in initiating an electronic fund transfer of government benefits from an account, other...

  13. Using First-Person Accounts To Teach Students about Psychological Disorders.

    ERIC Educational Resources Information Center

    Banyard, Victoria L.

    2000-01-01

    Describes instructional use of brief first-person accounts of mental disorders. Explores the benefits of using first-person, autobiographical accounts as required reading in a course on abnormal psychology. Finds that first-person accounts were more helpful in increasing student appreciation of the experience of having a disorder and empathy for…

  14. 12 CFR 7.1018 - Automatic payment plan account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Automatic payment plan account. 7.1018 Section 7.1018 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1018 Automatic payment plan account. A national bank may, for the benefit and...

  15. Teaching Special Decisions in a Lean Accounting Environment

    ERIC Educational Resources Information Center

    Haskin, Daniel

    2010-01-01

    Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the…

  16. A Framework for the Pedagogy of Accounting Ethics

    ERIC Educational Resources Information Center

    Apostolou, Barbara; Dull, Richard B.; Schleifer, Lydia L. F.

    2013-01-01

    Faculty tasked with revising the accounting curriculum to incorporate an ethics component may benefit from the experiences reported in the literature. We construct and describe a framework for the pedagogy of accounting ethics based upon extant literature. Our purpose is to present the cumulative contributions to the literature in a fashion that…

  17. Accounting for Uncertainty and Time Lags in Equivalency Calculations for Offsetting in Aquatic Resources Management Programs

    NASA Astrophysics Data System (ADS)

    Bradford, Michael J.

    2017-10-01

    Biodiversity offset programs attempt to minimize unavoidable environmental impacts of anthropogenic activities by requiring offsetting measures in sufficient quantity to counterbalance losses due to the activity. Multipliers, or offsetting ratios, have been used to increase the amount of offsets to account for uncertainty but those ratios have generally been derived from theoretical or ad-hoc considerations. I analyzed uncertainty in the offsetting process in the context of offsetting for impacts to freshwater fisheries productivity. For aquatic habitats I demonstrate that an empirical risk-based approach for evaluating prediction uncertainty is feasible, and if data are available appropriate adjustments to offset requirements can be estimated. For two data-rich examples I estimate multipliers in the range of 1.5:1 - 2.5:1 are sufficient to account for the uncertainty in the prediction of gains and losses. For aquatic habitats adjustments for time delays in the delivery of offset benefits can also be calculated and are likely smaller than those for prediction uncertainty. However, the success of a biodiversity offsetting program will also depend on the management of the other components of risk not addressed by these adjustments.

  18. Accounting for Uncertainty and Time Lags in Equivalency Calculations for Offsetting in Aquatic Resources Management Programs.

    PubMed

    Bradford, Michael J

    2017-10-01

    Biodiversity offset programs attempt to minimize unavoidable environmental impacts of anthropogenic activities by requiring offsetting measures in sufficient quantity to counterbalance losses due to the activity. Multipliers, or offsetting ratios, have been used to increase the amount of offsets to account for uncertainty but those ratios have generally been derived from theoretical or ad-hoc considerations. I analyzed uncertainty in the offsetting process in the context of offsetting for impacts to freshwater fisheries productivity. For aquatic habitats I demonstrate that an empirical risk-based approach for evaluating prediction uncertainty is feasible, and if data are available appropriate adjustments to offset requirements can be estimated. For two data-rich examples I estimate multipliers in the range of 1.5:1 - 2.5:1 are sufficient to account for the uncertainty in the prediction of gains and losses. For aquatic habitats adjustments for time delays in the delivery of offset benefits can also be calculated and are likely smaller than those for prediction uncertainty. However, the success of a biodiversity offsetting program will also depend on the management of the other components of risk not addressed by these adjustments.

  19. The Evolution of a More Rigorous Approach to Benefit Transfer: Benefit Function Transfer

    NASA Astrophysics Data System (ADS)

    Loomis, John B.

    1992-03-01

    The desire for economic values of recreation for unstudied recreation resources dates back to the water resource development benefit-cost analyses of the early 1960s. Rather than simply applying existing estimates of benefits per trip to the study site, a fairly rigorous approach was developed by a number of economists. This approach involves application of travel cost demand equations and contingent valuation benefit functions from existing sites to the new site. In this way the spatial market of the new site (i.e., its differing own price, substitute prices and population distribution) is accounted for in the new estimate of total recreation benefits. The assumptions of benefit transfer from recreation sites in one state to another state for the same recreation activity is empirically tested. The equality of demand coefficients for ocean sport salmon fishing in Oregon versus Washington and for freshwater steelhead fishing in Oregon versus Idaho is rejected. Thus transfer of either demand equations or average benefits per trip are likely to be in error. Using the Oregon steelhead equation, benefit transfers to rivers within the state are shown to be accurate to within 5-15%.

  20. Emergy-based ecological account for the Chinese economy in 2004

    NASA Astrophysics Data System (ADS)

    Jiang, M. M.; Zhou, J. B.; Chen, B.; Chen, G. Q.

    2008-12-01

    This paper provides an integrated study on the ecological account for the Chinese economy in 2004 based on emergy synthesis theory. The detailed flows of the Chinese economy is diagramed, accounted and analyzed in categories using the biophysically based ecological accounting. Through calculating environmental and economic inputs within and outside the Chinese economy, this paper discusses the Chinese international exchange, describes the resource structure, and assesses its sustainability as a whole. Also, the comparison of systematic indicators, such as emergy/dollar ratio, environmental load ratio, and emergy self-support ratio, with those of the other countries is tabled and explored to illustrate the general status of the Chinese economy in the world. Take, for example, the environmental load ratio, which was 9.29 in China 2004, it reveals that the Chinese economy put high pressure on the local environment compared with those of the environment-benign countries, such as Brazil (0.75), Australia (0.86) and New Zealand (0.81). In addition, in this paper, the accounting method of tourism is adjusted based on the previous researches.

  1. 20 CFR 404.1694 - Final accounting by the State.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... function. Disputes concerning final accounting issues which cannot be resolved between the State and us... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 404.1694... DISABILITY INSURANCE (1950- ) Determinations of Disability Assumption of Disability Determination Function...

  2. 20 CFR 416.1094 - Final accounting by the State.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... function. Disputes concerning final accounting issues which cannot be resolved between the State and us... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 416.1094... AGED, BLIND, AND DISABLED Determinations of Disability Assumption of Disability Determination Function...

  3. Accounting Rule Targets Benefits in Public Sector. Districts, Others Must Tally Long-Term Obligations

    ERIC Educational Resources Information Center

    Jacobson, Linda

    2006-01-01

    Deadlines are looming for school districts and other public employers to comply with a new financial-reporting rule on the long-term costs for health and other insurance benefits that have been promised to employees. For the first time, local, state, and federal agencies will have to disclose future benefit costs in current budgets, a requirement…

  4. 26 CFR 1.415(b)-1 - Limitations for defined benefit plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retirement benefits, such as preretirement disability benefits not in excess of the qualified disability... benefit that is paid in a form that is not a straight life annuity to take into account the inclusion in...

  5. Community benefit: what it is and isn't.

    PubMed

    Dean, Natalie; Trocchio, Julie

    2005-01-01

    "Community benefit" is the measurable contribtution made by Catholic and other tax-exempt organizations to support the health needs of disadvantaged persons and to improve the overall health and well-being of local communities. Community benefit activities include outreach to low-income and other vulnerable persons; charity care for people unable to afford services; health education and illness prevention; special health care initiatives for at-risk school children; free or low-cost clinics; and efforts to improve and revitalize communities. These activities are often provided in collaboration with community members and other community organizations to improve local health and quality of life for everyone. Since 1989, the Catholic health ministry has utilized a systematic approach to plan, monitor, report, and evaluate the community benefit activities and services it provides to its communities. This approach, first described in CHA's Social Accountability Budget, was updated in the recent Community Benefit Reporting: Guidelines and Standard Definitions for the Community Benefit Inventory for Social Accountability. By using credible and consistent information, health care organizations can improve their strategic response to demands for information that demonstrates their worth.

  6. Extending cost–benefit analysis for the sustainability impact of inter-urban Intelligent Transport Systems

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Kolosz, Ben, E-mail: kolosz27@gmail.com; Grant-Muller, Susan, E-mail: S.M.Grant-Muller@its.leeds.ac.uk

    The paper reports research involving three cost–benefit analyses performed on different ITS schemes (Active Traffic Management, Intelligent Speed Adaptation and the Automated Highway System) on one of the UK's busiest highways — the M42. The environmental scope of the assets involved is widened to take into account the possibility of new technology linked by ICT and located within multiple spatial regions. The areas focused on in the study were data centre energy emissions, the embedded emissions of the road-side infrastructure, vehicle tailpipe emissions, additional hardware required by the vehicles (if applicable) and safety, and all aspects of sustainability. Dual discountingmore » is applied which aims to provide a separate discount rate for environmental elements. For ATM, despite the energy costs of the data centre, the initial implementation costs and mitigation costs of its embedded emissions, a high cost–benefit ratio of 5.89 is achieved, although the scheme becomes less effective later on its lifecycle due to rising costs of energy. ISA and AHS generate a negative result, mainly due to the cost of getting the vehicle on the road. In order to negate these costs, the pricing of the vehicle should be scaled depending upon the technology that is outfitted. Retrofitting on vehicles without the technology should be paid for by the driver. ATM will offset greenhouse gas emissions by 99 kt of CO{sub 2} equivalency over a 25 year lifespan. This reduction has taken into account the expected improvement in vehicle technology. AHS is anticipated to save 280 kt of CO{sub 2} equivalency over 15 years of operational usage. However, this offset is largely dependent on assumptions such as the level of market penetration. - Highlights: • Three cost–benefit analyses are applied to inter-urban intelligent transport. • For ATM, a high cost–benefit ratio of 5.89 is achieved. • ATM offsets greenhouse gas emissions by 99 kt of CO{sub 2} equivalency over 25

  7. The Potential Benefits of Advanced Casing Treatment for Noise Attenuation in Utra-High Bypass Ratio Turbofan Engines

    NASA Technical Reports Server (NTRS)

    Elliott, David

    2007-01-01

    In order to increase stall margin in a high-bypass ratio turbofan engine, an advanced casing treatment was developed that extracted a small amount of flow from the casing behind the fan and injected it back in front of the fan. Several different configurations of this casing treatment were designed by varying the distance of the extraction and injection points, as well as varying the amount of flow. These casing treatments were tested on a 55.9 cm (22 in.) scale model of the Pratt & Whitney Advanced Ducted Propulsor in the NASA Glenn 9 by 15 Low Speed Wind Tunnel. While all of the casing treatment configurations showed the expected increase in stall margin, a few of the designs showed a potential noise benefit for certain engine speeds. This paper will show the casing treatments and the results of the testing as well as propose further research in this area. With better prediction and design techniques, future casing treatment configurations could be developed that may result in an optimized casing treatment that could conceivably reduce the noise further.

  8. 5 CFR 1651.17 - Disclaimer of benefits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Disclaimer of benefits. (a) Right to disclaim. The beneficiary of a TSP account may disclaim his or her right to receive all or part of a TSP death benefit. If the disclaimant is a minor, the parent or guardian of the minor must sign the disclaimer. (b) Valid disclaimer. The disclaimer must expressly state that...

  9. 20 CFR 416.1208 - How funds held in financial institution accounts are counted.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts are counted. 416.1208 Section 416.1208 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... joint account, why there is a joint account, who has made deposits to and withdrawals from the account, and how withdrawals have been spent; (ii) Submit account records showing deposits, withdrawals, and...

  10. Cost-Benefit Comparison: A Method for Evaluation Proposed Changes to Defense Acquisition Procedures

    DTIC Science & Technology

    1990-09-01

    Department of Civil Engineering, Florida University, Gainsville FL, Summer 1986 (AD-A170752). Horngren , Charles T. and George Foster. Cost Accounting : A...Acquisition Regulation (FAR) system, The Department of Labor (DOL) , the Cost Accounting Standards Board (CASB) , and the General Services...decision. In management and in managerial accounting , this type of study is known as cost - benefit analysis. A cost -benefit analysis is the most important

  11. Bilastine: a new antihistamine with an optimal benefit-to-risk ratio for safety during driving.

    PubMed

    Jáuregui, Ignacio; Ramaekers, Johannes G; Yanai, Kazuhiko; Farré, Magí; Redondo, Esther; Valiente, Román; Labeaga, Luis

    2016-01-01

    Rational selection of a second-generation H1-antihistamine requires efficacy and safety considerations, particularly regarding central nervous system (CNS) effects (cognitive and psychomotor function), potential for driving impairment, minimal sedative effects and a lack of interactions. This review evaluates the key safety features of the non-sedating antihistamine, bilastine, during driving and in preventing road traffic accidents. Among the second-generation H1-antihistamines, sedative effects which can affect cognitive and psychomotor performance, and possibly driving ability, may not be similar. Bilastine is absorbed rapidly, undergoes no hepatic metabolism or cytochrome P450 interaction (minimal drug-drug interaction potential), and is a substrate for P-glycoprotein (limiting CNS entry). Positron emission tomography showed that, compared with other second-generation H1-antihistamines, bilastine has the lowest cerebral histamine H1-receptor occupancy. Bilastine 20 mg once daily (therapeutic dose) is non-sedating, does not enhance the effects of alcohol or CNS sedatives, does not impair driving performance and has at least similar efficacy as other second-generation H1-antihistamines in the treatment of allergic rhinoconjunctivitis and urticaria. Current evidence shows that bilastine has an optimal benefit-to-risk ratio, meeting all conditions for contributing to safety in drivers who need antihistamines, and hence for being considered as an antihistamine of choice for drivers.

  12. On the Interpretation of the Hazard Ratio and Communication of Survival Benefit.

    PubMed

    Sashegyi, Andreas; Ferry, David

    2017-04-01

    This brief communication will clarify the difference between a relative hazard and a relative risk. We highlight the importance of this difference, and demonstrate in practical terms that 1 minus the hazard ratio should not be interpreted as a risk reduction in the commonly understood sense of the term. This article aims to provide a better understanding of the type of risk reduction that a hazard ratio implies, thereby clarifying the intent in the communication among practitioners and researchers and establishing an accurate and realistic foundation for communicating with patients. The Oncologist 2017;22:484-486. © AlphaMed Press 2017.

  13. Bayesian joint modelling of benefit and risk in drug development.

    PubMed

    Costa, Maria J; Drury, Thomas

    2018-05-01

    To gain regulatory approval, a new medicine must demonstrate that its benefits outweigh any potential risks, ie, that the benefit-risk balance is favourable towards the new medicine. For transparency and clarity of the decision, a structured and consistent approach to benefit-risk assessment that quantifies uncertainties and accounts for underlying dependencies is desirable. This paper proposes two approaches to benefit-risk evaluation, both based on the idea of joint modelling of mixed outcomes that are potentially dependent at the subject level. Using Bayesian inference, the two approaches offer interpretability and efficiency to enhance qualitative frameworks. Simulation studies show that accounting for correlation leads to a more accurate assessment of the strength of evidence to support benefit-risk profiles of interest. Several graphical approaches are proposed that can be used to communicate the benefit-risk balance to project teams. Finally, the two approaches are illustrated in a case study using real clinical trial data. Copyright © 2018 John Wiley & Sons, Ltd.

  14. Questions and answers on employee benefit issues.

    PubMed

    1994-06-01

    This Issue Brief addresses 19 topics in the areas of pensions, health insurance, and other benefits. In addition to the topics listed below, the report includes data on the prevalence of benefits, tax incentives associated with benefits, lump-sum distributions, number of private pension plans, pension coverage rates, 401(k) plans, employer spending on group health insurance, self-insured health plans, employer initiatives to reduce health care costs, and employers' response to the retiree health benefits accounting rule, and flexible benefits plans. In 1992, U.S. employers (public and private) spent $629 billion for noncash benefits, representing nearly 18 percent of total compensation, excluding paid time off. In 1992, 71 percent of the 50.1 million individuals aged 55 and over received retirement benefits, including distributions from private and public pensions, annuities, individual retirement accounts, Keoghs, 401(k)s, and Social Security. Among the 76 percent of all private pension plan participants who participated in a single plan, 30 percent named a defined benefit plan as their pension plan type, 58 percent named a defined contribution plan as their pension plan type, and 12 percent did not know their plan type. Private and public pension funds held more than $4.6 trillion in assets at the end of 1993. The 1993 year-end assets are more than triple the asset level of 1983 (nominal terms). According to the Congressional Budget Office, U.S. expenditures on health care were expected to have reached $898 billion in 1993, up from $751.8 billion in 1991, an increase of 19.4 percent in nominal terms.

  15. Comparing diagnostic tests on benefit-risk.

    PubMed

    Pennello, Gene; Pantoja-Galicia, Norberto; Evans, Scott

    2016-01-01

    Comparing diagnostic tests on accuracy alone can be inconclusive. For example, a test may have better sensitivity than another test yet worse specificity. Comparing tests on benefit risk may be more conclusive because clinical consequences of diagnostic error are considered. For benefit-risk evaluation, we propose diagnostic yield, the expected distribution of subjects with true positive, false positive, true negative, and false negative test results in a hypothetical population. We construct a table of diagnostic yield that includes the number of false positive subjects experiencing adverse consequences from unnecessary work-up. We then develop a decision theory for evaluating tests. The theory provides additional interpretation to quantities in the diagnostic yield table. It also indicates that the expected utility of a test relative to a perfect test is a weighted accuracy measure, the average of sensitivity and specificity weighted for prevalence and relative importance of false positive and false negative testing errors, also interpretable as the cost-benefit ratio of treating non-diseased and diseased subjects. We propose plots of diagnostic yield, weighted accuracy, and relative net benefit of tests as functions of prevalence or cost-benefit ratio. Concepts are illustrated with hypothetical screening tests for colorectal cancer with test positive subjects being referred to colonoscopy.

  16. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-10

    ...), invites public comments concerning the harmonization of Cost Accounting Standards 412 and 413 with the... cost that is based on currently accrued benefits that have been valued using corporate bond rates... that avoid undue cost or contribution volatility. The Board agrees with the public comments that since...

  17. 20 CFR 668.610 - How is this accountability documented and fulfilled?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false How is this accountability documented and... LABOR INDIAN AND NATIVE AMERICAN PROGRAMS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Accountability for Services and Expenditures § 668.610 How is this accountability documented and fulfilled? (a) Each...

  18. The quartile benefit plot: a middle ear surgery benefit assessment scheme.

    PubMed

    Schmerber, Sébastien; Karkas, Alexandre; Righini, Christian A; Chahine, Karim A

    2008-05-01

    The purpose of this study is to present a new method for the assessment of hearing improvement following stapes surgery, taking into account additional, previously omitted evaluation criteria. Retrospective. A quartile plot, based on the currently used Glasgow benefit plot, is structured to include two additional criteria of hearing assessment, namely the absence of postoperative sensorineural hearing loss and the closure of the air-bone gap to <10 dB. Pre- and postoperative hearing results of 132 patients diagnosed with bilateral otosclerosis and treated with bilateral stapes surgery were plotted on both the classical Glasgow benefit plot and the new quartile benefit plot. The difference in success assessment due to stricter assessment criteria is demonstrated. Functional success rate following bilateral stapes surgery as plotted on the traditional Glasgow benefit plot was 51.5%. Success rate for bilateral stapes surgery assessed on the new quartile plot with the addition of the two new criteria was 38.64%. The difference in success rates was found to be statistically significant. The basis of benefit assessment in stapes surgery solely on the mean deficit in air conduction results in overestimation of success rate. This study demonstrates that results that appear satisfactory when judged by the Glasgow benefit plot are of modest success when assessed by the new quartile plot. The quartile benefit plot presented in this paper provides a strict measure of presentation and evaluation of stapes surgery results.

  19. 20 CFR 206.1 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Definitions. 206.1 Section 206.1 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ACCOUNT BENEFITS RATIO § 206.1 Definitions. Except as otherwise expressly noted, as used in this part— Account benefits ratio...

  20. 20 CFR 206.2 - Computation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Computation. 206.2 Section 206.2 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ACCOUNT BENEFITS RATIO... the account benefits ratios for each of the most recent 10 preceding fiscal years; and (2) Certify the...

  1. A cost-benefit analysis of physical activity using bike/pedestrian trails.

    PubMed

    Wang, Guijing; Macera, Caroline A; Scudder-Soucie, Barbara; Schmid, Tom; Pratt, Michael; Buchner, David

    2005-04-01

    From a public health perspective, a cost-benefit analysis of using bike/pedestrian trails in Lincoln, Nebraska, to reduce health care costs associated with inactivity was conducted. Data was obtained from the city's 1998 Recreational Trails Census Report and the literature. Per capita annual cost of using the trails was 209.28 U.S. dollars (59.28 U.S. dollars construction and maintenance, 150 U.S. dollars of equipment and travel). Per capita annual direct medical benefit of using the trails was 564.41 U.S. dollars. The cost-benefit ratio was 2.94, which means that every 1 U.S. dollar investment in trails for physical activity led to 2.94 U.S. dollars in direct medical benefit. The sensitivity analyses indicated the ratios ranged from 1.65 to 13.40. Therefore, building trails is cost beneficial from a public health perspective. The most sensitive parameter affecting the cost-benefit ratios were equipment and travel costs; however, even for the highest cost, every 1 U.S. dollar investment in trails resulted in a greater return in direct medical benefit.

  2. Next generation of individual account pension reforms in Latin America.

    PubMed

    Kritzer, Barbara E; Kay, Stephen J; Sinha, Tapen

    2011-01-01

    Latin America led the world in introducing individual retirement accounts intended to complement or replace defined benefit state-sponsored, pay-as-you-go systems. After Chile implemented the first system in 1981, a number of other Latin American countries incorporated privately managed individual accounts as part of their retirement income systems beginning in the 1990s. This article examines the subsequent "reform of the reform" of these pension systems, with a focus on the recent overhaul of the Chilean system and major reforms in Mexico, Peru, and Colombia. The authors analyze key elements of pension reform in the region relating to individual accounts: system coverage, fees, competition, investment, the impact of gender on benefits, financial education, voluntary savings, and payouts.

  3. Waist-to-height ratio is as reliable as biochemical markers to discriminate pediatric insulin resistance.

    PubMed

    Alvim, Rafael de Oliveira; Zaniqueli, Divanei; Neves, Felipe Silva; Pani, Virgilia Oliveira; Martins, Caroline Resende; Peçanha, Marcos Alves de Souza; Barbosa, Míriam Carmo Rodrigues; Faria, Eliane Rodrigues de; Mill, José Geraldo

    2018-05-07

    Given the importance of incorporating simple and low-cost tools into the pediatric clinical setting to provide screening for insulin resistance, the present study sought to investigate whether waist-to-height ratio is comparable to biochemical markers for the discrimination of insulin resistance in children and adolescents. This cross-sectional study involved students from nine public schools. In total, 296 children and adolescents of both sexes, aged 8-14 years, composed the sample. Waist-to-height ratio, triglycerides/glucose index, and triglycerides-to-HDL-C ratio were determined according to standard protocols. Insulin resistance was defined as homeostatic model assessment for insulin resistance with cut-off point ≥3.16. Age, body mass index, frequency of overweight, waist circumference, waist-to-height ratio, insulin, glucose, homeostatic model assessment for insulin resistance, triglycerides, triglycerides/glucose index, and triglycerides-to-HDL-C were higher among insulin-resistant boys and girls. Moderate correlation of all indicators (waist-to-height ratio, triglycerides/glucose index, and triglycerides-to-HDL-C ratio) with homeostatic model assessment for insulin resistance was observed for both sexes. The areas under the receiver operational characteristic curves were similar between waist-to-height ratio and biochemical markers. The indicators provided similar discriminatory power for insulin resistance. However, taking into account the cost-benefit ratio, the authors suggest that waist-to-height ratio may be a useful tool to provide screening for insulin resistance in pediatric populations. Copyright © 2018 Sociedade Brasileira de Pediatria. Published by Elsevier Editora Ltda. All rights reserved.

  4. Consumers as mental health providers: first-person accounts of benefits and limitations.

    PubMed

    Mowbray, C T; Moxley, D P; Collins, M E

    1998-11-01

    Community support programs are increasingly establishing paid service positions designated exclusively for consumers. Project WINS (Work Incentives and Needs Study), a hybrid case management-vocational program for individuals with severe mental illness, used consumers as peer support specialists (PSSs) to supplement professional roles. Semistructured interviews were conducted with PSSs about 12 months after their employment ended. They identified substantial personal benefits specific to consumer-designated roles (e.g., a "safe" employment setting with accommodations) and general benefits from employment. Problems described were just as numerous, encompassing attitudes toward assigned peers and costs to their own well-being. Critical commentary addressed program operations (structure, supervision, and training needs) and problems in the mental health system. The authors discuss the changed sense of self that service provider roles can create for consumers and suggest that mental health administrators provide anticipatory socialization for this service innovation throughout their agencies and ongoing supports for consumers in their new roles.

  5. Changes in retiree health benefits: results of a national survey.

    PubMed

    de Lissovoy, G; Kasper, J D; Di Carlo, S; Gabel, J

    1990-01-01

    Employers are increasingly concerned by the cost of health benefits provided to retired workers. One reason is that the Financial Accounting Standards Board (FASB), the organization that establishes "generally accepted accounting principles," has proposed altering the way firms report expenditures for retiree medical coverage on financial statements. We recently completed a national survey of business firms offering retiree health benefits to address three issues: 1) What is the current structure of retiree health benefit plans? 2) What changes are firms planning to implement in the structure of their retiree health benefits? 3) To what extent are these changes due to the FASB proposal? The FASB reporting proposal is only one factor underlying these changes. More important is the real financial pressure on firms due to the accelerating cost of retiree health care.

  6. A certain ratio? The policy implications of minimum staffing ratios in nursing.

    PubMed

    Buchan, James

    2005-10-01

    The debate about how best to determine nurse staffing levels continues. The conventional wisdom is that determining staffing levels is something best left to local management, taking account of local workload and resources. This 'bottom up' philosophy has now been challenged by the use of a different approach--the use of 'top down'standardized, and mandatory, nurse:patient or nurse:bed ratios. This paper examines the characteristics and early results of the use of staffing ratios in the two health systems where nurse staffing ratios are now mandatory--the states of Victoria (Australia) and California (USA). It then discusses the policy implications of using ratios. The paper identifies the main weaknesses of the use of nurse:patient ratios as being their relative inflexibility and their potential inefficiency, if they are wrongly calibrated. Their strength is their simplicity and their transparency. Their impact will be most pronounced when ratios are mandatory and where they offer a mechanism to improve and then to maintain staffing levels at some pre-determined level. The biggest challenges in their use are calibration (what is 'safe'? or 'minimum'?) and achieving the support of all stake-holders. The paper concludes that nurse:patient ratios are a blunt instrument for achieving employer compliance, where reliance on alternative, voluntary (and often more sophisticated) methods of determining nurse staffing have not been effective.

  7. Accounting Standards: What Do They Mean?

    ERIC Educational Resources Information Center

    Farley, Jerry B.

    1992-01-01

    Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

  8. Energy Switching Threshold for Climatic Benefits

    NASA Astrophysics Data System (ADS)

    Zhang, X.; Cao, L.; Caldeira, K.

    2013-12-01

    Climate change is one of the great challenges facing humanity currently and in the future. Its most severe impacts may still be avoided if efforts are made to transform current energy systems (1). A transition from the global system of high Greenhouse Gas (GHG) emission electricity generation to low GHG emission energy technologies is required to mitigate climate change (2). Natural gas is increasingly seen as a choice for transitions to renewable sources. However, recent researches in energy and climate puzzled about the climate implications of relying more energy on natural gas. On one hand, a shift to natural gas is promoted as climate mitigation because it has lower carbon per unit energy than coal (3). On the other hand, the effect of switching to natural gas on nuclear-power and other renewable energies development may offset benefits from fuel-switching (4). Cheap natural gas is causing both coal plants and nuclear plants to close in the US. The objective of this study is to measure and evaluate the threshold of energy switching for climatic benefits. We hypothesized that the threshold ratio of energy switching for climatic benefits is related to GHGs emission factors of energy technologies, but the relation is not linear. A model was developed to study the fuel switching threshold for greenhouse gas emission reduction, and transition from coal and nuclear electricity generation to natural gas electricity generation was analyzed as a case study. The results showed that: (i) the threshold ratio of multi-energy switching for climatic benefits changes with GHGs emission factors of energy technologies. (ii)The mathematical relation between the threshold ratio of energy switching and GHGs emission factors of energies is a curved surface function. (iii) The analysis of energy switching threshold for climatic benefits can be used for energy and climate policy decision support.

  9. Accountability Studies on Air Pollution and Health: the HEI Experience.

    PubMed

    Boogaard, Hanna; van Erp, Annemoon M; Walker, Katherine D; Shaikh, Rashid

    2017-12-01

    Assessing health effects of air quality interventions is of ever-increasing interest. Given the prominent role Health Effects Institute (HEI) has played in accountability research, this review focuses on HEI's recent experiences, the challenges it has encountered, and provides possible directions for future research. Most accountability studies to date have focused on effects of relatively short-term, local-scale, and sometimes temporary interventions. Only a few recent accountability studies have sought to investigate large-scale, multiyear regulatory programs. Common challenges encountered include lack of statistical power, how to account appropriately for background trends in air quality and health, and difficulties in direct attribution of changes in air pollution and health to a single intervention among many regulatory actions. New methods have been developed for accountability research that has shown promise addressing some of those challenges, including use of causal inference methods. These and other approaches that would enhance the attribution of changes in air quality and health directly to an intervention should continue to be further explored. In addition, integration of social and behavioral sciences in accountability research is warranted, and climate related co-benefits and dis-benefits may be considered.

  10. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Qualifying retirement benefits court orders. 1653.2 Section 1653.2 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders § 1653...

  11. Benefits of an Advanced Quantitative Precipitation Information System - San Francisco Bay Area Case Study

    NASA Astrophysics Data System (ADS)

    Cifelli, R.; Johnson, L. E.; White, A. B.

    2014-12-01

    Advancements in monitoring and prediction of precipitation and severe storms can provide significant benefits for water resource managers, allowing them to mitigate flood damage risks, capture additional water supplies and offset drought impacts, and enhance ecosystem services. A case study for the San Francisco Bay area provides the context for quantification of the benefits of an Advanced Quantitative Precipitation Information (AQPI) system. The AQPI builds off more than a decade of NOAA research and applications of advanced precipitation sensors, data assimilation, numerical models of storms and storm runoff, and systems integration for real-time operations. An AQPI would dovetail with the current National Weather Service forecast operations to provide higher resolution monitoring of rainfall events and longer lead time forecasts. A regional resource accounting approach has been developed to quantify the incremental benefits assignable to the AQPI system; these benefits total to $35 M/yr in the 9 county Bay region. Depending on the jurisdiction large benefits for flood damage avoidance may accrue for locations having dense development in flood plains. In other locations forecst=based reservoir operations can increase reservoir storage for water supplies. Ecosystem services benefits for fisheries may be obtained from increased reservoir storage and downstream releases. Benefits in the transporation sectors are associated with increased safety and avoided delays. Compared to AQPI system implementation and O&M costs over a 10 year operations period, a benefit - cost (B/C) ratio is computed which ranges between 2.8 to 4. It is important to acknowledge that many of the benefits are dependent on appropriate and adequate response by the hazards and water resources management agencies and citizens.

  12. 20 CFR 1002.171 - How does the continuation of health plan benefits apply to a multiemployer plan that provides...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 4 2014-04-01 2014-04-01 false How does the continuation of health plan benefits apply to a multiemployer plan that provides health plan coverage through a health benefits account... benefits apply to a multiemployer plan that provides health plan coverage through a health benefits account...

  13. 20 CFR 1002.171 - How does the continuation of health plan benefits apply to a multiemployer plan that provides...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 4 2013-04-01 2013-04-01 false How does the continuation of health plan benefits apply to a multiemployer plan that provides health plan coverage through a health benefits account... benefits apply to a multiemployer plan that provides health plan coverage through a health benefits account...

  14. 20 CFR 1002.171 - How does the continuation of health plan benefits apply to a multiemployer plan that provides...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 4 2012-04-01 2012-04-01 false How does the continuation of health plan benefits apply to a multiemployer plan that provides health plan coverage through a health benefits account... benefits apply to a multiemployer plan that provides health plan coverage through a health benefits account...

  15. 20 CFR 1002.171 - How does the continuation of health plan benefits apply to a multiemployer plan that provides...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false How does the continuation of health plan benefits apply to a multiemployer plan that provides health plan coverage through a health benefits account... benefits apply to a multiemployer plan that provides health plan coverage through a health benefits account...

  16. Including public-health benefits of trees in urban-forestry decision making

    Treesearch

    Geoffrey H. Donovan

    2017-01-01

    Research demonstrating the biophysical benefits of urban trees are often used to justify investments in urban forestry. Far less emphasis, however, is placed on the non-bio-physical benefits such as improvements in public health. Indeed, the public-health benefits of trees may be significantly larger than the biophysical benefits, and, therefore, failure to account for...

  17. Using Approximate Bayesian Computation to infer sex ratios from acoustic data.

    PubMed

    Lehnen, Lisa; Schorcht, Wigbert; Karst, Inken; Biedermann, Martin; Kerth, Gerald; Puechmaille, Sebastien J

    2018-01-01

    Population sex ratios are of high ecological relevance, but are challenging to determine in species lacking conspicuous external cues indicating their sex. Acoustic sexing is an option if vocalizations differ between sexes, but is precluded by overlapping distributions of the values of male and female vocalizations in many species. A method allowing the inference of sex ratios despite such an overlap will therefore greatly increase the information extractable from acoustic data. To meet this demand, we developed a novel approach using Approximate Bayesian Computation (ABC) to infer the sex ratio of populations from acoustic data. Additionally, parameters characterizing the male and female distribution of acoustic values (mean and standard deviation) are inferred. This information is then used to probabilistically assign a sex to a single acoustic signal. We furthermore develop a simpler means of sex ratio estimation based on the exclusion of calls from the overlap zone. Applying our methods to simulated data demonstrates that sex ratio and acoustic parameter characteristics of males and females are reliably inferred by the ABC approach. Applying both the ABC and the exclusion method to empirical datasets (echolocation calls recorded in colonies of lesser horseshoe bats, Rhinolophus hipposideros) provides similar sex ratios as molecular sexing. Our methods aim to facilitate evidence-based conservation, and to benefit scientists investigating ecological or conservation questions related to sex- or group specific behaviour across a wide range of organisms emitting acoustic signals. The developed methodology is non-invasive, low-cost and time-efficient, thus allowing the study of many sites and individuals. We provide an R-script for the easy application of the method and discuss potential future extensions and fields of applications. The script can be easily adapted to account for numerous biological systems by adjusting the type and number of groups to be

  18. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the gross premiums are computed to provide coverage. (iv) Reserve for future contingent benefits means... the loss ratio calculation period. (iii) Net premium means the level portion of the gross premium used... period, to— (B) The total policy reserve at the last day of the loss ratio calculation period: and (ii...

  19. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... under which the periodic public disability benefit is payable provides for the reduction of that benefit... Administration benefit, a public disability benefit (except workers' compensation) payable to a public employee based on employment covered under Social Security, a public benefit based on need, or a wholly private...

  20. 78 FR 77632 - Amendments to Excepted Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-24

    ...This document contains proposed rules that would amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code, and the Public Health Service Act. Excepted benefits are generally exempt from the health reform requirements that were added to those laws by the Health Insurance Portability and Accountability Act and the Patient Protection and Affordable Care Act.

  1. General methodology: Costing, budgeting, and techniques for benefit-cost and cost-effectiveness analysis

    NASA Technical Reports Server (NTRS)

    Stretchberry, D. M.; Hein, G. F.

    1972-01-01

    The general concepts of costing, budgeting, and benefit-cost ratio and cost-effectiveness analysis are discussed. The three common methods of costing are presented. Budgeting distributions are discussed. The use of discounting procedures is outlined. The benefit-cost ratio and cost-effectiveness analysis is defined and their current application to NASA planning is pointed out. Specific practices and techniques are discussed, and actual costing and budgeting procedures are outlined. The recommended method of calculating benefit-cost ratios is described. A standardized method of cost-effectiveness analysis and long-range planning are also discussed.

  2. Representation of Knowledge on Some Management Accounting Techniques in Textbooks

    ERIC Educational Resources Information Center

    Golyagina, Alena; Valuckas, Danielius

    2016-01-01

    This paper examines the coverage of management accounting techniques in several popular management accounting texts, assessing each technique's claimed position within practice, its benefits and limitations, and the information sources substantiating these claims. Employing the notion of research genres, the study reveals that textbooks in their…

  3. 42 CFR 35.63 - Report of and accounting for contributions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... AND EXAMINATIONS HOSPITAL AND STATION MANAGEMENT Contributions for the Benefit of Patients § 35.63... (hereinafter referred to as “patient fund”) will be treated consistently with Federal deposit rules and as... contributions for the benefit of patients from proper accountability and control of funds and property. (b...

  4. Cost-benefit analysis of electronic medical record system at a tertiary care hospital.

    PubMed

    Choi, Jong Soo; Lee, Woo Baik; Rhee, Poong-Lyul

    2013-09-01

    Although Electronic Medical Record (EMR) systems provide various benefits, there are both advantages and disadvantages regarding its cost-effectiveness. This study analyzed the economic effects of EMR systems using a cost-benefit analysis based on the differential costs of managerial accounting. Samsung Medical Center (SMC) is a general hospital in Korea that developed an EMR system for outpatients from 2006 to 2008. This study measured the total costs and benefits during an 8-year period after EMR adoption. The costs include the system costs of building the EMR and the costs incurred in smoothing its adoption. The benefits included cost reductions after its adoption and additional revenues from both remodeling of paper-chart storage areas and medical transcriptionists' contribution. The measured amounts were discounted by SMC's expected interest rate to calculate the net present value (NPV), benefit-cost ratio (BCR), and discounted payback period (DPP). During the analysis period, the cumulative NPV and the BCR were US$3,617 thousand and 1.23, respectively. The DPP was about 6.18 years. Although the adoption of an EMR resulted in overall growth in administrative costs, it is cost-effective since the cumulative NPV was positive. The positive NPV was attributed to both cost reductions and additional revenues. EMR adoption is not so attractive to management in that the DPP is longer than 5 years at 6.18 and the BCR is near 1 at 1.23. However, an EMR is a worthwhile investment, seeing that this study did not include any qualitative benefits and that the paper-chart system was cost-centric.

  5. Cost benefit analysis of Haemophilus influenzae type b vaccination programme in Israel.

    PubMed Central

    Ginsberg, G M; Kassis, I; Dagan, R

    1993-01-01

    STUDY OBJECTIVE--The recent availability of Haemophilus influenzae type b (HIB) conjugate vaccines prompted an examination of the costs and benefits of four and three dose HIB prevention programmes targeting all newborns in Israel. MEASUREMENTS AND MAIN RESULTS--A four dose programme would reduce the number of childhood (aged 0-13) HIB cases from 184.2 to 31.3 per year, yielding a benefit ($1.03 million) to cost ($3.55 million) ratio of just 0.29/l for health services only, based on a vaccine price of $7.74 per dose. When benefits resulting from a reduction in mild handicaps and severe neurological sequelae are included, the benefit ($4.48 million) to cost ratio rises to 1.26/l and it reaches 1.45/l when the $0.66 million indirect benefits of reduced work absences and mortality are also included. Break even vaccine costs are $2.24 when health service benefits only are considered and $11.21 when all the benefits are included. CONCLUSION--In the absence of other projects with higher benefit to cost ratios, Israel should start to provide a nationwide HIB vaccination programme since the monetary benefits to society of such a programme will exceed the costs to society. A barrier to implementation may occur, however, because the costs of the programme exceed the benefits to the health services alone. PMID:8120505

  6. 29 CFR 1627.17 - Calculating the amount of qualified retirement benefits for purposes of the exemption for bona...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... and the participant's benefits are based solely on the account balance. No set benefit is promised in..., expenses, gains and losses attributable thereto, the balance in such an account represents the amount... benefit is $40,000 minus $16,000 or $24,000—too low to fall within the exemption. (ii) Defined benefit...

  7. Financial and Staffing Ratio Analysis: Predicting Fiscal Distress in School Districts.

    ERIC Educational Resources Information Center

    Lee, Robert Alan

    1983-01-01

    From analysis of data from 579 school districts it is concluded that financial ratios have the ability to forecast fiscal distress a year in advance. Liquidity ratios and salary and fringe benefit ratios were found to be strong forecasters, while per pupil expenditure data had little predictive value. (MJL)

  8. New Examination of the Traditional Raman Lidar Technique II: Temperature Dependence Aerosol Scattering Ratio and Water Vapor Mixing Ratio Equations

    NASA Technical Reports Server (NTRS)

    Whiteman, David N.; Abshire, James B. (Technical Monitor)

    2002-01-01

    In a companion paper, the temperature dependence of Raman scattering and its influence on the Raman water vapor signal and the lidar equations was examined. New forms of the lidar equation were developed to account for this temperature sensitivity. Here we use those results to derive the temperature dependent forms of the equations for the aerosol scattering ratio, aerosol backscatter coefficient, extinction to backscatter ratio and water vapor mixing ratio. Pertinent analysis examples are presented to illustrate each calculation.

  9. The Application of Cost-Benefit Analysis in Manpower Area.

    ERIC Educational Resources Information Center

    Barsby, Steven L.

    The relative efficiency of various manpower programs as seen through cost-benefit analysis is assessed, and the contribution that cost-benefit analysis has made in evaluating manpower programs is discussed, taking into account a variety of methodologies presented in different studies. Vocational rehabilitation appears to yield the highest…

  10. 26 CFR 1.162-25 - Deductions with respect to noncash fringe benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... fringe benefit under a special accounting rule that allows the employer to treat the value of benefits... benefit and includes the entire value of the benefit in the employee's gross income without taking into... thereunder, the employee may deduct that value multiplied by the percentage of the total use of the vehicle...

  11. The impact of retirement account distributions on measures of family income.

    PubMed

    Iams, Howard M; Purcell, Patrick J

    2013-01-01

    In recent decades, employers have increasingly replaced defined benefit (DB) pensions with defined contribution (DC) retirement accounts for their employees. DB plans provide annuities, or lifetime benefits paid at regular intervals. The timing and amounts of DC distributions, however, may vary widely. Most surveys that provide data on the family income of the aged either collect no data on nonannuity retirement account distributions, or exclude such distributions from their summary measures of family income. We use Survey of Income and Program Participation (SIPP) data for 2009 to estimate the impact of including retirement account distributions on total family income calculations. We find that about one-fifth of aged families received distributions from retirement accounts in 2009. Measured mean income for those families would be about 15 percent higher and median income would be 18 percent higher if those distributions were included in the SIPP summary measure of family income.

  12. 20 CFR 416.1237 - Assistance received on account of major disaster.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Assistance received on account of major disaster. 416.1237 Section 416.1237 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Resources and Exclusions § 416.1237 Assistance received...

  13. The cost of tax-exempt health benefits in 2004.

    PubMed

    Sheils, John; Haught, Randall

    2004-01-01

    The tax expenditure for health benefits is the amount of revenues that the federal government forgoes by exempting health benefits and spending from the federal income and Social Security taxes, including (1) employer health benefit contributions for workers and retirees, (2) health benefit deductions for the self-employed, (3) health spending under flexible spending plans, and (4) the tax deduction for health expenses. We estimate that this expenditure will be dollars 188.5 billion in 2004. Families with incomes of dollars 100,000 or more (14 percent of the population) account for 26.7 percent of all health benefit tax expenditures.

  14. FASB Statement No. 132 simplifies benefits disclosures.

    PubMed

    Luecke, R W; Andrzejewski, C

    1999-06-01

    In February 1998, the FASB issued Statement of Financial Accounting Standards No. 132, Employers' Disclosures about Pensions and Other Postretirement Benefits. The new standard is designed to streamline pension and other postretirement benefits disclosures in public and nonpublic entities' financial statements. For nonpublic entities, the statement eliminates separate disclosures of the components of net periodic benefit cost, eliminates the disclosure of the components of benefit obligations and of alternative obligation measures, eliminates the disclosure of plan provisions, adds the disclosure of comprehensive income, eliminates the disclosure of sensitivity to changes in healthcare trend rates, and standardizes the disclosures for pension and other postretirement benefits. Financial managers and their organizations' actuaries and auditors should work together to determine which disclosures their organizations should make to be in compliance with FASB Statement No. 132.

  15. A cost-benefit evaluation of the LANDSAT flow-on operational system

    NASA Technical Reports Server (NTRS)

    1977-01-01

    Disciplines to benefit from the LANDSAT Follow-on System include agriculture, petroleum and mineral exploration, hydrologic land use, water resources management, forestry, land use planning and monitoring, and soil management. The annual quantified benefits are in the range of 420 to 970 million (FY 1976 dollars). The operational system sized to achieve the quantified benefits involves a single orbiting satellite with a backup satellite in launch readiness. The ground system includes a basic processing system which feeds information to three user systems - one for agriculture, one for hydrologic land use, and a third for all other users. The resulting present worth benefit cost ratio is at least equal to four with a reasonable likelihood of exceeding nine. This benefit cost ratio is evaluated for an infinite time horizon at the discount rate of 10 percent.

  16. Benefits and risks of childhood immunisations in developing countries.

    PubMed Central

    Holden, J D

    1987-01-01

    The ratio of benefit to harm from an imaginary, modest immunisation programme in a developing country and the numbers of lives likely to be saved and severe handicaps prevented have been estimated. Immunisation is much more likely to benefit children than to harm them, and health workers can be confidently encouraged not to withhold the benefits of immunisation from most children. PMID:3109642

  17. The elastic ratio: introducing curvature into ratio-based image segmentation.

    PubMed

    Schoenemann, Thomas; Masnou, Simon; Cremers, Daniel

    2011-09-01

    We present the first ratio-based image segmentation method that allows imposing curvature regularity of the region boundary. Our approach is a generalization of the ratio framework pioneered by Jermyn and Ishikawa so as to allow penalty functions that take into account the local curvature of the curve. The key idea is to cast the segmentation problem as one of finding cyclic paths of minimal ratio in a graph where each graph node represents a line segment. Among ratios whose discrete counterparts can be globally minimized with our approach, we focus in particular on the elastic ratio [Formula: see text] that depends, given an image I, on the oriented boundary C of the segmented region candidate. Minimizing this ratio amounts to finding a curve, neither small nor too curvy, through which the brightness flux is maximal. We prove the existence of minimizers for this criterion among continuous curves with mild regularity assumptions. We also prove that the discrete minimizers provided by our graph-based algorithm converge, as the resolution increases, to continuous minimizers. In contrast to most existing segmentation methods with computable and meaningful, i.e., nondegenerate, global optima, the proposed approach is fully unsupervised in the sense that it does not require any kind of user input such as seed nodes. Numerical experiments demonstrate that curvature regularity allows substantial improvement of the quality of segmentations. Furthermore, our results allow drawing conclusions about global optima of a parameterization-independent version of the snakes functional: the proposed algorithm allows determining parameter values where the functional has a meaningful solution and simultaneously provides the corresponding global solution.

  18. Economic Benefits of Green Infrastructure in Lancaster PA

    EPA Pesticide Factsheets

    This document outlines technical assistance for demonstrating how accounting for the multiple benefits of green infrastructure can provide a more complete assessment of infrastructure and community investments.

  19. 20 CFR 663.410 - What is an Individual Training Account (ITA)?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of a participant. WIA title I adult and dislocated workers purchase training services from eligible... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false What is an Individual Training Account (ITA)? 663.410 Section 663.410 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF...

  20. 20 CFR 663.410 - What is an Individual Training Account (ITA)?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of a participant. WIA title I adult and dislocated workers purchase training services from eligible... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false What is an Individual Training Account (ITA)? 663.410 Section 663.410 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF...

  1. 75 FR 69026 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts; Death...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-10

    ... Services Accounts; Death Benefits; Thrift Savings Plan AGENCY: Federal Retirement Thrift Investment Board... Currently, a spouse beneficiary of a TSP participant must either transfer his or her TSP death benefit... spouse of a deceased participant to retain a lump sum death benefit payment in the TSP, subject to...

  2. Cost-Benefit Analysis of Communities That Care Outcomes at Eighth Grade

    PubMed Central

    Kuklinski, Margaret R.; Briney, John S.; Hawkins, J. David; Catalano, Richard F.

    2011-01-01

    This paper presents a cost-benefit analysis of the Communities That Care (CTC) prevention system, a public health approach to reducing risk, enhancing protection, and reducing the prevalence of adolescent health and behavior problems community wide. The analysis is based on outcomes from a panel of students followed from Grade 5 through Grade 8 in a randomized controlled trial involving 24 communities in 7 states. Previous analyses have shown that CTC prevented the initiation of cigarette smoking, alcohol use, and delinquency by the end of 8th grade in CTC communities compared to controls. This paper estimates long-term monetary benefits associated with significant intervention effects on cigarette smoking and delinquency as compared to the cost of conducting the intervention. Under conservative cost assumptions, the net present benefit is $5,250 per youth, including $812 from the prevention of cigarette smoking and $4,438 from the prevention of delinquency. The benefit-cost ratio indicates a return of $5.30 per $1.00 invested. Under less conservative but still viable cost assumptions, the benefit-cost ratio due to prevention of cigarette smoking and delinquency increases to $10.23 per $1.00 invested. Benefits from CTC’s reduction in alcohol initiation as well as broader inclusion of quality-of-life gains would further increase CTC’s benefit-cost ratio. Results provide evidence that CTC is a cost-beneficial preventive intervention and a good investment of public dollars, even under very conservative cost and benefit assumptions. PMID:22108900

  3. Public employees' health benefits survive major threats, so far.

    PubMed

    Hurley, Robert E; Felland, Laurie; Gerland, Anneliese; Pickreign, Jeremy

    2006-01-01

    Previous studies of public employees' health benefits indicate that they have been spared many of the changes evident in the private sector. But the recession and plunging state revenues in the early 2000s presented growing challenges to trying to preserve these benefits. Findings from the Round Five site visits of the Community Tracking Study (2005) reveal that benefits have still witnessed surprisingly few major modifications. But a growing gap between public- and private-sector benefits and new accounting requirements for government entities' retirement costs raise new threats to this protected status.

  4. Pendulum Shifts, Context, Error, and Personal Accountability

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Harold Blackman; Oren Hester

    This paper describes a series of tools that were developed to achieve a balance in under-standing LOWs and the human component of events (including accountability) as the INL continues its shift to a learning culture where people report, are accountable and interested in making a positive difference - and want to report because information is handled correctly and the result benefits both the reporting individual and the organization. We present our model for understanding these interrelationships; the initiatives that were undertaken to improve overall performance.

  5. Ecosystem accounts define explicit and spatial trade-offs for managing natural resources.

    PubMed

    Keith, Heather; Vardon, Michael; Stein, John A; Stein, Janet L; Lindenmayer, David

    2017-11-01

    Decisions about natural resource management are frequently complex and vexed, often leading to public policy compromises. Discord between environmental and economic metrics creates problems in assessing trade-offs between different current or potential resource uses. Ecosystem accounts, which quantify ecosystems and their benefits for human well-being consistent with national economic accounts, provide exciting opportunities to contribute significantly to the policy process. We advanced the application of ecosystem accounts in a regional case study by explicitly and spatially linking impacts of human and natural activities on ecosystem assets and services to their associated industries. This demonstrated contributions of ecosystems beyond the traditional national accounts. Our results revealed that native forests would provide greater benefits from their ecosystem services of carbon sequestration, water yield, habitat provisioning and recreational amenity if harvesting for timber production ceased, thus allowing forests to continue growing to older ages.

  6. Cost-benefit analysis of establishing and operating radiation oncology services in Fiji.

    PubMed

    Kim, Eunkyoung; Cho, Yoon-Min; Kwon, Soonman; Park, Kunhee

    2017-10-01

    Rising demand for services of cancer patients has been recognised by the Government of Fiji as a national health priority. Increasing attention has been paid to the lack of service of radiation therapy or radiotherapy in Fiji. This study aims to estimate and compare the costs and benefits of introducing radiation oncology services in Fiji from the societal perspective. Time horizon for cost-benefit analysis (CBA) was 15 years from 2021 to 2035. The benefits and costs were converted to the present values of 2016. Estimates for the CBA model were taken from previous studies and expert opinions and data obtained from field visits to Fiji in January 2016. Sensitivity analyses with changing assumptions were undertaken. The estimated net benefit, applying the national minimum wage (NMW) to measure monetary value for life-year gained, was -31,624,421 FJD with 0.69 of benefit-cost (B/C) ratio. If gross national income (GNI) per capita was used for the value of life years, net benefit was 3,975,684 FJD (B/C ratio: 1.04). With a pessimistic scenario, establishing the center appeared to be not cost-beneficial, and the net benefit was -53,634,682 FJD (B/C ratio: 0.46); net benefit with an optimistic scenario was estimated 23,178,189 FJD (B/C ratio: 1.20). Based on the CBA results from using GNI per capita instead of the NMW, this project would be cost-beneficial. Introducing a radiation oncology center in Fiji would have potential impacts on financial sustainability, financial protection, and accessibility and equity of the health system. Copyright © 2017 World Health Organization. Published by Elsevier Ltd.. All rights reserved.

  7. Districts Weigh Benefits and Drawbacks of Setting Up Student E-Mail Accounts

    ERIC Educational Resources Information Center

    Ash, Katie

    2008-01-01

    Some school districts hoping to improve communication and student engagement in learning are taking a step many educators still view warily: providing students with their own e-mail accounts. However, making e-mail a regular part of students' school lives raises a host of concerns about inappropriate use. In addition, many teachers doubt that the…

  8. 20 CFR 418.3420 - How are funds held in financial institution accounts counted?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How are funds held in financial institution... SUBSIDIES Medicare Part D Subsidies Resources § 418.3420 How are funds held in financial institution accounts counted? (a) Owner of the account. Funds held in a financial institution account (including...

  9. A Vulnerability-Benefit Analysis of Fossil Fuel CO2 Emissions

    NASA Astrophysics Data System (ADS)

    Delman, E. M.; Stephenson, S. R.; Davis, S. J.; Diffenbaugh, N. S.

    2015-12-01

    Although we can anticipate continued improvements in our understanding of future climate impacts, the central challenge of climate change is not scientific, but rather political and economic. In particular, international climate negotiations center on how to share the burden of uncertain mitigation and adaptation costs. We expose the relative economic interests of different countries by assessing and comparing their vulnerability to climate impacts and the economic benefits they derive from the fossil fuel-based energy system. Vulnerability refers to the propensity of humans and their assets to suffer when impacted by hazards, and we draw upon the results from a number of prior studies that have quantified vulnerability using multivariate indices. As a proxy for benefit, we average CO2 related to each country's extraction of fossil fuels, production of CO2 emissions, and consumption of goods and services (Davis et al., 2011), which should reflect benefits accrued in proportion to national economic dependence on fossil fuels. We define a nondimensional vulnerability-benefit ratio for each nation and find a large range across countries. In general, we confirm that developed and emerging economies such as the U.S., Western Europe, and China rely heavily on fossil fuels and have substantial resources to respond to the impacts of climate change, while smaller, less-developed economies such as Sierra Leone and Vanuatu benefit little from current CO2 emissions and are much more vulnerable to adverse climate impacts. In addition, we identify some countries with a high vulnerability and benefit, such as Iraq and Nigeria; conversely, some nations exhibit both a low vulnerability and benefit, such as New Zealand. In most cases, the ratios reflect the nature of energy-climate policies in each country, although certain nations - such as the United Kingdom and France - assume a level of responsibility incongruous with their ratio and commit to mitigation policy despite

  10. Flexible Fringe Benefit Plans Save You Money and Keep Employees Happy.

    ERIC Educational Resources Information Center

    Johnson, Rob

    1987-01-01

    This fringe benefit plan saves money for both employers and employees, provides a better fit for employees' actual benefit needs, and allows employees to choose options from a menu of benefits. One option is a flexible spending plan. Employees place a portion of their before-tax income into a special account from which allowable expenses are paid…

  11. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements and...

  12. The Economic Impact of Eradicating Peste des Petits Ruminants: A Benefit-Cost Analysis

    PubMed Central

    Jones, Bryony A.; Rich, Karl M.; Mariner, Jeffrey C.; Anderson, John; Jeggo, Martyn; Thevasagayam, Sam; Cai, Yi; Peters, Andrew R.; Roeder, Peter

    2016-01-01

    Peste des petits ruminants (PPR) is an important cause of mortality and production loss among sheep and goats in the developing world. Despite control efforts in a number of countries, it has continued to spread across Africa and Asia, placing an increasing burden on the livelihoods of livestock keepers and on veterinary resources in affected countries. Given the similarities between PPR and rinderpest, and the lessons learned from the successful global eradication of rinderpest, the eradication of PPR seems appealing, both eliminating an important disease and improving the livelihoods of the poor in developing countries. We conducted a benefit-cost analysis to examine the economic returns from a proposed programme for the global eradication of PPR. Based on our knowledge and experience, we developed the eradication strategy and estimated its costs. The benefits of the programme were determined from (i) the averted mortality costs, based on an analysis of the literature, (ii) the downstream impact of reduced mortality using a social accounting matrix, and (iii) the avoided control costs based on current levels of vaccination. The results of the benefit-cost analysis suggest strong economic returns from PPR eradication. Based on a 15-year programme with total discounted costs of US$2.26 billion, we estimate discounted benefits of US$76.5 billion, yielding a net benefit of US$74.2 billion. This suggests a benefit cost ratio of 33.8, and an internal rate of return (IRR) of 199%. As PPR mortality rates are highly variable in different populations, we conducted a sensitivity analysis based on lower and higher mortality scenarios. All the scenarios examined indicate that investment in PPR eradication would be highly beneficial economically. Furthermore, removing one of the major constraints to small ruminant production would be of considerable benefit to many of the most vulnerable communities in Africa and Asia. PMID:26900944

  13. State Unemployment Insurance Trust Solvency and Benefit Generosity

    ERIC Educational Resources Information Center

    Smith, Daniel L.; Wenger, Jeffrey B.

    2013-01-01

    This paper employs panel estimators with data on the 50 American states for the years 1963 to 2006 to test the relationship between Unemployment Insurance (UI) trust fund solvency and UI benefit generosity. We find that both average and maximum weekly UI benefit amounts, as ratios to the average weekly wage, are higher in states and in years with…

  14. Retiree Health and Optional Benefits | Alaska Division of Retirement and

    Science.gov Websites

    Categories Health Long-Term Care Life Forms Publications FAQs Features Empower Retirement Account Info Online Retirement Benefits Employer Services AlaskaCare Easy Navigation Retiree Health AlaskaCare Retiree Health Retiree Tax Implications FAQs Administration > Division of Retirement and Benefits > Health and

  15. Must research benefit human subjects if it is to be permissible?

    PubMed

    Wikler, Daniel

    2017-02-01

    Must medical experiments with human subjects offer them a 'favourable risk-benefit ratio', that is, more expectation of benefit than harm or burden, if they are to be judged as ethically justified? Ethical justification is easier for experiments that do offer net benefit to subjects, but ethical justification is possible also for some experiments that do not. Basic science experiments with healthy volunteers and 'Phase I' drug trials that seek to determine tolerable dosage levels are routinely approved by ethical review committees; moreover, guidance they receive from government funding agencies specifically asks them to weigh risks to subjects against benefits to subjects and also benefits to those who may benefit from the knowledge gained in the experiment. If a puzzle remains, it is why there remains any assumption that research ethics requires a 'favourable risk-benefit ratio' for the individual research subject. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  16. Human Resource Accounting: Interests and Conflicts. A Discussion Paper. CEDEFOP Panorama.

    ERIC Educational Resources Information Center

    Frederiksen, Jens V.; Westphalen, Sven-Age

    This document examines the principles, use, and benefits of human resource accounting (HRA), which uses numerical and nonnumerical data on items such as costs and benefits of training, staff turnover, absenteeism, and the value of employees' knowledge to measure the value of human resources in enterprises. The introduction presents an overview of…

  17. Individual social security accounts: issues in assessing administrative feasibility and costs.

    PubMed

    Olsen, K A; Salisbury, D L

    1998-11-01

    difficult to administer than employment-based plans, and total administrative expenses would be larger relative to benefits. Credit-based systems such as the current Social Security program are less difficult to administer than cash-based systems, which must account for every dollar. Inherent in the "privatization" debate is generally the presumption that IA benefits would be based on cash contributions and investment returns. The current credit-based system tolerates small errors in wage reporting, because they rarely affect benefits. But every dollar counts in a cash-based IA system. To ensure that benefits are properly provided, an IA system would require more regulation, oversight, and error reconciliation than the current Social Security program. Social Security individual accounts cannot be administered like 401(k) plans without adding significant employer burdens--especially on small businesses. Under the current wage reporting and tax collection process, it would take at least 7-19 months for every dollar contributed to an individual's account to be sorted out from aggregate payments and credited to his or her IA. This 7-19 month "float period" could result in substantial benefit losses over time. Options for preventing such losses involve difficult trade-offs, such as increased government responsibility, increased complexity, greater employer burdens, and/or investment restrictions for beneficiaries. If legally considered personal property, the IAs of married participants could pose significant administrative challenges. Social Security today must obtain proof of marriage only at the time spousal benefits are claimed. But some IA proposals would require contributions to be split between spouses' individual accounts, requiring records on participants' marital status to be continuously update to ensure that contributions are correctly directed. Also, dealing with claims on individual account contributions in divorce cases could place IA record keepers in the middle o

  18. 20 CFR 266.7 - Accountability of a representative payee.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Administration within the past 15 years or whether any such charges are pending. (b) An individual to whom... make accounting reports. The Board may ask the following questions: (1) The amount of benefit payments...

  19. When Violence Pays: A Cost-Benefit Analysis of Aggressive Behavior in Animals and Humans

    PubMed Central

    Georgiev, Alexander V.; Klimczuk, Amanda C. E.; Traficonte, Daniel M.

    2013-01-01

    An optimization analysis of human behavior from a comparative perspective can improve our understanding of the adaptiveness of human nature. Intra-specific competition for resources provides the main selective pressure for the evolution of violent aggression toward conspecifics, and variation in the fitness benefits and costs of aggression can account for inter-specific and inter-individual differences in aggressiveness. When aggression reflects competition for resources, its benefits vary in relation to the characteristics of the resources (their intrinsic value, abundance, spatial distribution, and controllability) while its costs vary in relation to the characteristics of organisms and how they fight (which, in turn, affects the extent to which aggression entails risk of physical injury or death, energetic depletion, exposure to predation, psychological and physiological stress, or damage to social relationships). Humans are a highly aggressive species in comparison to other animals, probably as a result of an unusually high benefit-to-cost ratio for intra-specific aggression. This conclusion is supported by frequent and widespread occurrence of male-male coalitionary killing and by male-female sexual coercion. Sex differences in violent aggression in humans and other species probably evolved by sexual selection and reflect different optimal competitive strategies for males and females. PMID:23864299

  20. When violence pays: a cost-benefit analysis of aggressive behavior in animals and humans.

    PubMed

    Georgiev, Alexander V; Klimczuk, Amanda C E; Traficonte, Daniel M; Maestripieri, Dario

    2013-07-18

    An optimization analysis of human behavior from a comparative perspective can improve our understanding of the adaptiveness of human nature. Intra-specific competition for resources provides the main selective pressure for the evolution of violent aggression toward conspecifics, and variation in the fitness benefits and costs of aggression can account for inter-specific and inter-individual differences in aggressiveness. When aggression reflects competition for resources, its benefits vary in relation to the characteristics of the resources (their intrinsic value, abundance, spatial distribution, and controllability) while its costs vary in relation to the characteristics of organisms and how they fight (which, in turn, affects the extent to which aggression entails risk of physical injury or death, energetic depletion, exposure to predation, psychological and physiological stress, or damage to social relationships). Humans are a highly aggressive species in comparison to other animals, probably as a result of an unusually high benefit-to-cost ratio for intra-specific aggression. This conclusion is supported by frequent and widespread occurrence of male-male coalitionary killing and by male-female sexual coercion. Sex differences in violent aggression in humans and other species probably evolved by sexual selection and reflect different optimal competitive strategies for males and females.

  1. 31 CFR 538.527 - Operation of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... business; (b) Do not involve transfers directly or indirectly to Sudan or for the benefit of individuals...

  2. 31 CFR 538.527 - Operation of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... business; (b) Do not involve transfers directly or indirectly to Sudan or for the benefit of individuals...

  3. Hybrid-Electric Passenger Car Carbon Dioxide and Fuel Consumption Benefits Based on Real-World Driving.

    PubMed

    Holmén, Britt A; Sentoff, Karen M

    2015-08-18

    Hybrid-electric vehicles (HEVs) have lower fuel consumption and carbon dioxide (CO2) emissions than conventional vehicles (CVs), on average, based on laboratory tests, but there is a paucity of real-world, on-road HEV emissions and performance data needed to assess energy use and emissions associated with real-world driving, including the effects of road grade. This need is especially great as the electrification of the passenger vehicle fleet (from HEVs to PHEVs to BEVs) increases in response to climate and energy concerns. We compared tailpipe CO2 emissions and fuel consumption of an HEV passenger car to a CV of the same make and model during real-world, on-the-road network driving to quantify the in-use benefit of one popular full HEV technology. Using vehicle specific power (VSP) assignments that account for measured road grade, the mean CV/HEV ratios of CO2 tailpipe emissions or fuel consumption defined the corresponding HEV "benefit" factor for each VSP class (1 kW/ton resolution). Averaging over all VSP classes for driving in all seasons, including temperatures from -13 to +35 °C in relatively steep (-13.2 to +11.5% grade), hilly terrain, mean (±SD) CO2 emission benefit factors were 4.5 ± 3.6, 2.5 ± 1.7, and 1.4 ± 0.5 for city, exurban/suburban arterial and highway driving, respectively. Benefit factor magnitude corresponded to the frequency of electric-drive-only (EDO) operation, which was modeled as a logarithmic function of VSP. A combined model explained 95% of the variance in HEV benefit for city, 75% for arterial and 57% for highway driving. Benefit factors consistently exceeded 2 for VSP classes with greater than 50% EDO (i.e., only city and arterial driving). The reported HEV benefits account for real-world road grade that is often neglected in regulatory emissions and fuel economy tests. Fuel use HEV benefit factors were 1.3 and 2 for the regulatory highway (HWFET) and city (FTP) cycles, respectively, 18% and 31% higher than the EPA adjusted

  4. Semantic and Plausibility Preview Benefit Effects in English: Evidence from Eye Movements

    PubMed Central

    Schotter, Elizabeth R.; Jia, Annie

    2016-01-01

    Theories of preview benefit in reading hinge on integration across saccades and the idea that preview benefit is greater the more similar the preview and target are. Schotter (2013) reported preview benefit from a synonymous preview, but it is unclear whether this effect occurs because of similarity between the preview and target (integration), or because of contextual fit of the preview—synonyms satisfy both accounts. Studies in Chinese have found evidence for preview benefit for words that are unrelated to the target, but are contextually plausible (Yang, Li, Wang, Slattery, & Rayner, 2014; Yang, Wang, Tong, & Rayner, 2012), which is incompatible with an integration account but supports a contextual fit account. Here, we used plausible and implausible unrelated previews in addition to plausible synonym, antonym, and identical previews to further investigate these accounts for readers of English. Early reading measures were shorter for all plausible preview conditions compared to the implausible preview condition. In later reading measures, a benefit for the plausible unrelated preview condition was not observed. In a second experiment, we asked questions that probed whether the reader encoded the preview or target. Readers were more likely to report the preview when they had skipped the word and not regressed to it, and when the preview was plausible. Thus, under certain circumstances, the preview word is processed to a high level of representation (i.e., semantic plausibility) regardless of its relationship to the target, but its influence on reading is relatively short-lived, being replaced by the target word, when fixated. PMID:27123754

  5. Predictive value of glucose-insulin ratio in PCOS and profile of women who will benefit from metformin therapy: obese, lean, hyper or normoinsulinemic?

    PubMed

    Onalan, Gogsen; Goktolga, Umit; Ceyhan, Temel; Bagis, Tayfun; Onalan, Reside; Pabuçcu, Recai

    2005-12-01

    The aim of the present study is to evaluate sub-groups of PCOS patients who will benefit from metformin therapy and to find out any predictors of ovulation in PCOS sub-groups. In the current prospective-randomized, placebo-controlled, double-blind study, PCOS patients (n = 116) were divided into six main groups according to glucose to insulin ratio (G-I ratio mg/10(-4) U) and body mass index (BMI kg/m2) as: Group 1: normoinsulinemic (G-I ratio > or = 4.5 mg/10(-4) U), lean (BMI < 25) (n = 37); Group 2: normoinsulinemic, overweight (BMI: 25-29.9) (n = 19); Group 3: normoinsulinemic, obese (BMI > or = 30) (n = 18); Group 4: hyperinsulinemic (G-I ratio < 4.5 mg/10(-4) U), lean (n = 28); Group 5: hyperinsulinemic, overweight (n = 17); Group 6: hyperinsulinemic, obese (n = 20). Patients in each group were randomized onto placebo or metformin treatments (850 mg two to three times per day according to BMI). The rate of ovulation, biochemical profile, hormonal profile and clinical symptoms of hyperandrogenism were evaluated before and after 6 months of metformin and placebo treatments. We observed a significant decrease in WHR following metformin therapy in the normoinsulinemic overweight sub-group (P < 0.05). The duration of the menstrual cycle significantly decreased in the normoinsulinemic obese sub-group on metformin therapy (P < 0.05). Metformin had a significant effect on hirsutism scores in hyperinsulinemic lean women (P < 0.05) and decreased DHEAS levels significantly in the lean hyperinsulinemic and normoinsulinemic groups (P < 0.05). Metformin had significant effects on ovulation in only lean hyperinsulinemic women (P < 0.05). Clinical outcomes of metformin therapy may be categorized on the basis of basal BMI and insulin levels in PCOS patients.

  6. Avoiding potential problems when selling accounts receivable.

    PubMed

    Ayers, D H; Kincaid, T J

    1996-05-01

    Accounts receivable financing is a potential tool for managing a provider organization's working capital needs. But before entering into a financing agreement, organizations need to consider and take steps to avoid serious problems that can arise from participation in an accounts receivable financing program. For example, the purchaser may cease purchasing the receivables, leaving the organization without funding needed for operations. Or, the financing program may be inordinately complex and unnecessarily costly to the organization. Sometimes the organization itself may fail to comply with the terms of the agreement under which the accounts receivable were sold, thus necessitating that restitution be made to the purchaser or provoking charges of fraud. These potential problems should be addressed as early as possible--before an organization enters into an accounts receivable financing program--in order to minimize time, effort, and expanse and maximize the benefits of the financing agreement.

  7. ECOLOGICAL AND SOCIALECONOMIC BENEFITS OF RESTORING AND-IMPAIRED STREAMS: EMERGY-BASED VALUATION

    EPA Science Inventory

    Sound environmental decisions require an integrated, systemic method of valuation that accurately accounts for environmental and social, as well as economic, costs and benefits. More inclusive methods are particularly needed for assessing ecological benefits because these are so...

  8. A Retrieved Context Account of Spacing and Repetition Effects in Free Recall

    ERIC Educational Resources Information Center

    Siegel, Lynn L.; Kahana, Michael J.

    2014-01-01

    Repeating an item in a list benefits recall performance, and this benefit increases when the repetitions are spaced apart (Madigan, 1969; Melton, 1970). Retrieved context theory incorporates 2 mechanisms that account for these effects: contextual variability and study-phase retrieval. Specifically, if an item presented at position "i" is…

  9. Health benefits of Moringa oleifera.

    PubMed

    Abdull Razis, Ahmad Faizal; Ibrahim, Muhammad Din; Kntayya, Saie Brindha

    2014-01-01

    Phytomedicines are believed to have benefits over conventional drugs and are regaining interest in current research. Moringa oleifera is a multi-purpose herbal plant used as human food and an alternative for medicinal purposes worldwide. It has been identified by researchers as a plant with numerous health benefits including nutritional and medicinal advantages. Moringa oleifera contains essential amino acids, carotenoids in leaves, and components with nutraceutical properties, supporting the idea of using this plant as a nutritional supplement or constituent in food preparation. Some nutritional evaluation has been carried out in leaves and stem. An important factor that accounts for the medicinal uses of Moringa oleifera is its very wide range of vital antioxidants, antibiotics and nutrients including vitamins and minerals. Almost all parts from Moringa can be used as a source for nutrition with other useful values. This mini-review elaborate on details its health benefits.

  10. Bridging the accountability gap.

    PubMed

    Johnson, J E

    1991-01-01

    Accountability for patient care is a responsibility shared by nursing and hospital administration. Inherent in professional nursing is the responsibility for the achievement of patient outcomes, while administrators assume more indirect responsibilities related to managerial functions, strategic planning and legal obligations. Historically, the poor communication and conflict between these groups have been a barrier to achieving true institutional accountability for patient care. Collaboration rather than conflict can be promoted in health care institutions by making organizational changes that promote communication and clarify ambiguities in job responsibilities. Such changes include redefining the nurse's job to reflect its scope and purpose; integrating nursing into the hospital environment via regular forums for information exchange and participation in hospital committees; considering that the delegation of patient care is implicit in nursing practice and patient-care management; and strengthening the nursing work force by improving compensation and benefits packages for nurses.

  11. Understanding public perceptions of benefits and risks of childhood vaccinations in the United States.

    PubMed

    Song, Geoboo

    2014-03-01

    In the face of a growing public health concern accompanying the reemerging threat of preventable diseases, this research seeks mainly to explain variations in the perceived benefits and risks of vaccinations among the general public in the United States. As Mary Douglas and Aaron Wildavsky's grid-group cultural theory of risk perception claims, the analytical results based upon original data from a nationwide Internet survey of 1,213 American adults conducted in 2010 suggest that individuals' cultural predispositions contribute to the formation of their perceptions pertaining to vaccine benefits and risks at both societal and individual levels, in conjunction with other factors suggested by previous risk perception literature, such as perceived prevalence of diseases, trust, knowledge level, and demographic characteristics. Those with a strong hierarch orientation tend to envision greater benefits and lesser risks and conceive of a relatively high ratio of benefit to risk when compared to other cultural types. By contrast, those with a strong fatalist tendency are inclined to emphasize risks and downplay benefits while conceiving of a low vaccination benefit-risk ratio. Situated between hierarchs and fatalists, strong egalitarians are prone to perceive greater benefits, smaller risks, and a more positive benefit-risk ratio than strong individualists. © 2013 Society for Risk Analysis.

  12. Evidence of Self-correction of Child Sex Ratios in India: A District-Level Analysis of Child Sex Ratios From 1981 to 2011.

    PubMed

    Diamond-Smith, Nadia; Bishai, David

    2015-04-01

    Sex ratios in India have become increasingly imbalanced over the past decades. We hypothesize that when sex ratios become very uneven, the shortage of girls will increase girls' future value, leading sex ratios to self-correct. Using data on children under 5 from the last four Indian censuses, we examine the relationship between the sex ratio at one point in time and the change in sex ratio over the next 10 years by district. Fixed-effects models show that when accounting for unobserved district-level characteristics--including total fertility rate, infant mortality rate, percentage literate, percentage rural, percentage scheduled caste, percentage scheduled tribe, and a time trend variable--sex ratios are significantly negatively correlated with the change in sex ratio in the successive 10-year period. This suggests that self-corrective forces are at work on imbalanced sex ratios in India.

  13. Spatial separation benefit for unaided and aided listening

    PubMed Central

    Ahlstrom, Jayne B.; Horwitz, Amy R.; Dubno, Judy R.

    2013-01-01

    Consonant recognition in noise was measured at a fixed signal-to-noise ratio as a function of low-pass-cutoff frequency and noise location in older adults fit with bilateral hearing aids. To quantify age-related differences, spatial benefit was assessed in younger and older adults with normal hearing. Spatial benefit was similar for all groups suggesting that older adults used interaural difference cues to improve speech recognition in noise equivalently to younger adults. Although amplification was sufficient to increase high-frequency audibility with spatial separation, hearing-aid benefit was minimal, suggesting that factors beyond simple audibility may be responsible for limited hearing-aid benefit. PMID:24121648

  14. Revisiting Statistical Aspects of Nuclear Material Accounting

    DOE PAGES

    Burr, T.; Hamada, M. S.

    2013-01-01

    Nuclear material accounting (NMA) is the only safeguards system whose benefits are routinely quantified. Process monitoring (PM) is another safeguards system that is increasingly used, and one challenge is how to quantify its benefit. This paper considers PM in the role of enabling frequent NMA, which is referred to as near-real-time accounting (NRTA). We quantify NRTA benefits using period-driven and data-driven testing. Period-driven testing makes a decision to alarm or not at fixed periods. Data-driven testing decides as the data arrives whether to alarm or continue testing. The difference between period-driven and datad-riven viewpoints is illustrated by using one-year andmore » two-year periods. For both one-year and two-year periods, period-driven NMA using once-per-year cumulative material unaccounted for (CUMUF) testing is compared to more frequent Shewhart and joint sequential cusum testing using either MUF or standardized, independently transformed MUF (SITMUF) data. We show that the data-driven viewpoint is appropriate for NRTA and that it can be used to compare safeguards effectiveness. In addition to providing period-driven and data-driven viewpoints, new features include assessing the impact of uncertainty in the estimated covariance matrix of the MUF sequence and the impact of both random and systematic measurement errors.« less

  15. Amendments to excepted benefits. Final rules.

    PubMed

    2014-10-01

    This document contains final regulations that amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code (the Code), and the Public Health Service Act. Excepted benefits are generally exempt from the health reform requirements that were added to those laws by the Health Insurance Portability and Accountability Act and the Patient Protection and Affordable Care Act. In addition, eligibility for excepted benefits does not preclude an individual from eligibility for a premium tax credit under section 36B of the Code if an individual chooses to enroll in coverage under a Qualified Health Plan through an Affordable Insurance Exchange. These regulations finalize some but not all of the proposed rules with minor modifications; additional guidance on limited wraparound coverage is forthcoming.

  16. Health effects of unemployment benefit program generosity.

    PubMed

    Cylus, Jonathan; Glymour, M Maria; Avendano, Mauricio

    2015-02-01

    We assessed the impact of unemployment benefit programs on the health of the unemployed. We linked US state law data on maximum allowable unemployment benefit levels between 1985 and 2008 to individual self-rated health for heads of households in the Panel Study of Income Dynamics and implemented state and year fixed-effect models. Unemployment was associated with increased risk of reporting poor health among men in both linear probability (b=0.0794; 95% confidence interval [CI]=0.0623, 0.0965) and logistic models (odds ratio=2.777; 95% CI=2.294, 3.362), but this effect is lower when the generosity of state unemployment benefits is high (b for interaction between unemployment and benefits=-0.124; 95% CI=-0.197, -0.0523). A 63% increase in benefits completely offsets the impact of unemployment on self-reported health. Results suggest that unemployment benefits may significantly alleviate the adverse health effects of unemployment among men.

  17. [Pharmacoeconomy in acne--evaluation of benefit and economics].

    PubMed

    Radtke, Marc A; Schäfer, Ines; Augustin, Matthias

    2010-03-01

    Acne belongs to the most common skin diseases and has a prevalence in the adolescence of nearly 100% and in adults of about 4%. The quality of life indes is significantly reduced und has impact on daily activities and social life and physical and psychological well being as well. The socioeconomic relevance is based not only on its prevalence but on direct and indirect costs. For acne therapy the knowledge on therapeutic costs is of importance but the cost benefit ratio as well. Evidence of therapeutic costs in acne and economic benefit of the therapy. Systematic review of Cochrane data. Calculations reveal general costs of acne treatment in Germany over 400 Mill.Euro per year. For the treatment with topical retinoids, BPO and antibiotics as well as systemic drugs only a few studies on costeffectiveness are available. For topical treatments results are not conclusive and dependent on the different health systems. New topical combinations may have a better economic outcome, however, more studies are needed. With regard to systemic therapies of moderate to severe acne based on the international references the costbenefit ratio favours the treatment with oral isotretinoin on the longterm outcome. Superiority is based on the relationship of costs and clinical outcome and the increased quality of life as well (cost-benefit ratio). It has to be emphazised that only longterm observations over years will lead to a valid calculation of costs and benefit. FACIT: Taking the high social and quality of life impact into consideration an early, well targeted and effective therapy is prevailing. Initial higher cost are balanced by a high quality of outcome under experienced dermatological supervision. The patients benefit is ranked over the final costs because of its medical, social and ethical aspects. To sample more differentiated data on pharmacoeconomic aspects well designed new clinical studies are to be set up.

  18. Is Job Sharing Worthwhile? A Cost-Benefit Analysis in UK Universities.

    ERIC Educational Resources Information Center

    Harris, Geoff

    1997-01-01

    Data from a survey of personnel directors in United Kingdom universities were used to conduct a cost-benefit analysis of job sharing from the institutions' perspective. Results show a 5% rise in productivity would raise the ratio of benefits to cost to 14.3 to 1. Retention of staff, reduction of stress, and reduced unemployment are also benefits.…

  19. Fluid Dynamics of a High Aspect-Ratio Jet

    NASA Technical Reports Server (NTRS)

    Munro, Scott E.; Ahuja, K. K.

    2003-01-01

    Circulation control wings are a type of pneumatic high-lift device that have been extensively researched as to their aerodynamic benefits. However, there has been little research into the possible airframe noise reduction benefits of a circulation control wing. The key element of noise is the jet noise associated with the jet sheet emitted from the blowing slot. High aspect-ratio jet acoustic results (aspect-ratios from 100 to 3,000) from a related study showed that the jet noise of this type of jet was proportional to the slot height to the 3/2 power and slot width to the 1/2 power. Fluid dynamic experiments were performed in the present study on the high aspect-ratio nozzle to gain understanding of the flow characteristics in an effort to relate the acoustic results to flow parameters. Single hot-wire experiments indicated that the jet exhaust from the high aspect-ratio nozzle was similar to a 2-d turbulent jet. Two-wire space-correlation measurements were performed to attempt to find a relationship between the slot height of the jet and the length-scale of the flow noise generating turbulence structure. The turbulent eddy convection velocity was also calculated, and was found to vary with the local centerline velocity, and also as a function of the frequency of the eddy.

  20. On the Benefits of Multimodal Annotations for Vocabulary Uptake from Reading

    ERIC Educational Resources Information Center

    Boers, Frank; Warren, Paul; Grimshaw, Gina; Siyanova-Chanturia, Anna

    2017-01-01

    Several research articles published in the realm of Computer Assisted Language Learning (CALL) have reported evidence of the benefits of multimodal annotations, i.e. the provision of pictorial as well as verbal clarifications, for vocabulary uptake from reading. Almost invariably, these publications account for the observed benefits with reference…

  1. Converting unused vacation days to retiree medical benefits: a proposed partial solution to an emerging national crisis.

    PubMed

    Saxon, Donald R

    2003-06-01

    Costs for retiree medical benefits are spiraling upward. One way to help fund this area of compensation, with little or no additional financial burden to either employers or employees, could be using an employee benefit plan whereby each year's unused vacation days and sick days are transferred into an employee's tax-free account in a voluntary employee benefit association (VEBA) trust. On retirement, the account is used to purchase a (pre-Medicare) retiree medical plan, prescription drug benefit, a Medicare supplemental policy and/or simply make Medicare premium payments.

  2. The potential benefit of the placebo effect in sham-controlled trials: implications for risk-benefit assessments and informed consent

    PubMed Central

    Brim, Remy L; Miller, Franklin G

    2013-01-01

    There has been considerable debate surrounding the ethics of sham-controlled trials of procedures and interventions. Critics argue that these trials are unethical because participants assigned to the control group have no prospect of benefit from the trial, yet they are exposed to all the risks of the sham intervention. However, the placebo effect associated with sham procedures can often be substantial and has been well documented in the scientific literature. We argue that, in light of the scientific evidence supporting the benefits of sham interventions for pain and Parkinson's disease that stem from the placebo effect, these sham-controlled trials should be considered as offering potential direct benefit to participants. If scientific evidence demonstrates the positive effect of placebo from sham interventions on other conditions, sham-controlled trials of interventions for the treatment of these conditions should be considered to have prospects of benefit as well. This potential benefit should be taken into account by research ethics committees in risk-benefit analyses, and be included in informed consent documents. PMID:23239742

  3. 5 CFR 1651.2 - Entitlement to funds in a deceased participant's account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... BOARD DEATH BENEFITS § 1651.2 Entitlement to funds in a deceased participant's account. (a) Death... participant will be paid as a death benefit to the individual or individuals surviving the participant, in the... the date of the participant's death in accordance with § 1651.9. (b) TSP withdrawals. If the TSP...

  4. 5 CFR 1651.2 - Entitlement to funds in a deceased participant's account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... BOARD DEATH BENEFITS § 1651.2 Entitlement to funds in a deceased participant's account. (a) Death... participant will be paid as a death benefit to the individual or individuals surviving the participant, in the... the date of the participant's death in accordance with § 1651.9. (b) TSP withdrawals. If the TSP...

  5. 5 CFR 1651.2 - Entitlement to funds in a deceased participant's account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... BOARD DEATH BENEFITS § 1651.2 Entitlement to funds in a deceased participant's account. (a) Death... participant will be paid as a death benefit to the individual or individuals surviving the participant, in the... the date of the participant's death in accordance with § 1651.9. (b) TSP withdrawals. If the TSP...

  6. 5 CFR 1651.2 - Entitlement to funds in a deceased participant's account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... BOARD DEATH BENEFITS § 1651.2 Entitlement to funds in a deceased participant's account. (a) Death... participant will be paid as a death benefit to the individual or individuals surviving the participant, in the... the date of the participant's death in accordance with § 1651.9. (b) TSP withdrawals. If the TSP...

  7. 5 CFR 1651.2 - Entitlement to funds in a deceased participant's account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... BOARD DEATH BENEFITS § 1651.2 Entitlement to funds in a deceased participant's account. (a) Death... participant will be paid as a death benefit to the individual or individuals surviving the participant, in the... the date of the participant's death in accordance with § 1651.9. (b) TSP withdrawals. If the TSP...

  8. Future pension accounting changes: implications for hospitals.

    PubMed

    Weld, Tim; Klein, Gina

    2011-05-01

    Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs.

  9. Multicriteria cost–benefit assessment of tannery production: The need for breakthrough process alternatives beyond conventional technology optimization

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Giannetti, Biagio F.; Agostinho, Feni, E-mail: feni@unip.br; Moraes, Luciano C.

    The worldwide use of chromium-based processes in tanneries generates increased concerns about their related environmental burdens. Cleaner production alternatives for leather production are being proposed, based on the optimization of specific aspects or criteria, for instance, reducing demand for specific materials and energy, or reducing local toxicological emissions. While improvement on individual characteristics of the process is certainly to be favored, a more comprehensive evaluation of alternatives is also needed to prevent the risk of shifting the burden to increase global load while addressing one specific critical factor of production. This work aims to discuss the importance of a multicriteria,more » multiscale approach to address cleaner production strategy costs and benefits. For this, materials balance, an economic approach, and emergy (with an “m”) accounting methods are applied to selected unhairing/liming, pickling/tanning and wastewater treatment steps in a tannery process, which was chosen as a case study. Results show that the assessed recycling cleaner production strategies assessed allow the manufacturer to reduce by one half the amount of water used and the demand for chemicals up to 4% with respect to the business-as-usual process, at the expense of increasing electricity demand by 10%. Economic cost-to-benefit ratio was 25$ benefits per 1$ invested, as well as an emergy-based cost-to-benefit of 33Em$ per 1Em$ invested, of course these improvements were limited to the three investigated process steps. The improvement in cost/benefit ratios indicates that converting scenario #0 into #1 is favorable under economic and emergy views. However, when the two scenarios are investigated from the point of view of the imbalance in local and renewable resource use versus imported and nonrenewable use, the emergy method shows a small overall increase in renewability (from 3.51% to 3.85%), a low, but expected, emergy yield ratio equal to 1, and a

  10. Undercontribution bias in health care spending account decisions.

    PubMed

    Schweitzer, M E; Hershey, J C

    1997-01-01

    Results from this work describe 239 responses to a mailed survey regarding employee benefits decisions at a large eastern university. The primary objective of this work is to test for an undercontribution bias in health care financing decisions. The results establish the existence of an undercontribution bias in both actual employee decisions and hypothetical flexible spending account contribution decisions. We describe this bias within the context of related biases including loss aversion, mental accounting, status quo and omission biases. Surprisingly, we find a significant order effect in this study and posit that preference construction in this context is an active, reference-dependent process. In addition, results from this work demonstrate the endogenous nature of health care flexible spending account expenditures. The results have important implications both for the descriptive framework of and the normative solution to the flexible spending account contribution decision.

  11. Deferred Compensation Plan | Alaska Division of Retirement and Benefits

    Science.gov Websites

    Account Info Online General Info Empower Retirement Customer Service PIN Request Plan Booklet Investment Format Request Customer Service Request Status Refund Requests Resources Benefit Mailing Dates Booklets

  12. A cost-benefit analysis of demand for food.

    PubMed Central

    Hursh, S R; Raslear, T G; Shurtleff, D; Bauman, R; Simmons, L

    1988-01-01

    Laboratory studies of consumer demand theory require assumptions regarding the definition of price in the absence of a medium of exchange (money). In this study we test the proposition that the fundamental dimension of price is a cost-benefit ratio expressed as the effort expended per unit of food value consumed. Using rats as subjects, we tested the generality of this "unit price" concept by varying four dimensions of price: fixed-ratio schedule, number of food pellets per fixed-ratio completion, probability of reinforcement, and response lever weight or effort. Two levels of the last three factors were combined in a 2 x 2 x 2 design giving eight groups. Each group was studied under a series of six FR schedules. Using the nominal values of all factors to determine unit price, we found that grams of food consumed plotted as a function of unit price followed a single demand curve. Similarly, total work output (responses x effort) conformed to a single function when plotted in terms of unit price. These observations provided a template for interpreting the effects of biological factors, such as brain lesions or drugs, that might alter the cost-benefit ratio. PMID:3209958

  13. 20 CFR 416.1247 - Exclusion of a dedicated account in a financial institution.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... financial institution. 416.1247 Section 416.1247 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... a dedicated account in a financial institution. (a) General. In determining the resources of an individual (or spouse, if any), the funds in a dedicated account in a financial institution established and...

  14. Costs and benefits to industry of online literature searches

    NASA Technical Reports Server (NTRS)

    Jensen, R. J.; Asbury, H. O.; King, R. G.

    1980-01-01

    A description is given of a client survey conducted by the NASA Industrial Application Center, U.S.C., examining user-identified dollar costs and benefits of an online computerized literature search. Telephone interviews were conducted on a random sample of clients using a Denver Research Institute questionnaire. Of the total 159 clients surveyed, over 53% identified dollar benefits. A direct relationship between client dollars invested and benefits derived from the search was shown. The ratio of dollar benefit to investment dollar averaged 2.9 to 1. Precise data on the end user's evaluation of the dollar value of an information search are presented.

  15. The impact of a retirement savings account cap.

    PubMed

    VanDerhei, Jack

    2013-08-01

    This Issue Brief provides an initial analysis of the potential financial impact on private-sector retirement benefits of the retirement savings account cap included in the Obama administration's FY 2014 budget proposal. It finds that although a very small percentage of current 401(k) participants with IRA accounts have combined balances sufficient to be immediately affected by the proposed limit, over time (and depending on the applicable discount rates, whether a defined benefit pension is involved, and the size of the 401(k) plan) the impact could be much greater. Simulation results for 401(k) participants assuming no defined benefit accruals and no job turnover show that more than 1 in 10 current 401(k) participants are likely to hit the proposed limit sometime prior to age 65, even at the current historically low discount rate of 4 percent. When the simulation is rerun with discount rate assumptions closer to historical averages, the percentage of 401(k) participants likely to be affected by these proposed limits increases substantially: For example, with an 8 percent discount rate, more than 20 percent of the 401(k) participants are simulated to reach the limit prior to retirement. When the impact of stylized, defined benefit account assumptions are added to the analysis, the percentage of 401(k) participants simulated to reach the proposed limits increases even more: In fact, for 401(k) participants assumed to be covered by a 2 percent, three-year, final-average plan with a subsidized early retirement at 62, nearly a third are assumed to be affected by the proposed limit at an 8 percent discount rate. Additional analysis is performed for small plans (those with less than 100 participants) to assess the potential impact of eventual plan terminations if an when the owners and/or key decision makers of the firms reach the cap threshold. Depending on plan size, this may involve as few as 18 percent of the firms (at a 4 percent discount rate) to as many as 75

  16. 20 CFR 416.1247 - Exclusion of a dedicated account in a financial institution.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Exclusion of a dedicated account in a financial institution. 416.1247 Section 416.1247 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Resources and Exclusions § 416.1247 Exclusion of...

  17. For love and money: the need to rethink benefits in HIV cure studies

    PubMed Central

    Largent, Emily

    2017-01-01

    HIV cure research holds great potential to eradicate HIV, but the benefit to early trial participants is likely to be small. Moreover, participation carries unknown and possibly significant risks to research participants. This is the risk:benefit ratio challenge of HIV cure research. Although it may be consensual and rational for individuals to participate in HIV cure research that requires a degree of self-sacrifice, I argue that altruistic research participants can be exploited when the benefits to them are unfair. Transactions of this kind should not be prohibited, as that would be unacceptably paternalistic and thwart socially valuable research. Nevertheless, we should not simply accept these transactions but must work to reduce or eliminate exploitation by enhancing the benefits so that research participants are better off by their own lights. Offering payment in HIV cure research is the optimal way to enhance benefits to research participants and to make the risk:benefit ratio more favourable. I argue for a payment-as-benefit model against the standard view, assumed in ethics and policy, that offers of payment are not legitimate benefits. PMID:27193021

  18. 26 CFR 1.411(b)(5)-1 - Reduction in rate of benefit accrual under a defined benefit plan.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... satisfy the age discrimination rules under section 411(b)(1)(H). Paragraph (c) of this section describes... balance of a hypothetical account maintained for the participant if the accumulated benefit of the... meaning of § 1.411(d)-3(g)(6) that is contingent on a participant's severance from employment and...

  19. 26 CFR 1.411(b)(5)-1 - Reduction in rate of benefit accrual under a defined benefit plan.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... satisfy the age discrimination rules under section 411(b)(1)(H). Paragraph (c) of this section describes... balance of a hypothetical account maintained for the participant if the accumulated benefit of the... meaning of § 1.411(d)-3(g)(6) that is contingent on a participant's severance from employment and...

  20. Financial ratios in diagnostic radiology practices: variability and trends.

    PubMed

    Hogan, Christopher; Sunshine, Jonathan H

    2004-03-01

    To evaluate variation in financial ratios for radiology practices nationwide and trends in these ratios and in payments. In 1999, the American College of Radiology surveyed radiology practices by mail. The final response rate was 66%. Weighting was used to make responses representative of all radiology practices in the United States. Self-reported financial ratios (payments, charges, accounts receivable turnover) were analyzed; 449 responses had usable data on these ratios. Comparison with results of a similar 1992 survey and combined analysis with Medicare data on billed charges provided information on trends. All measures of payment collections declined sharply from 1992 to 1999, with the gross collections rate (revenues as percentage of billed charges) decreasing from 71% to 55%. Average payment for a typical radiology service decreased approximately 4% in dollar terms or approximately 19% in inflation-adjusted terms. In 1999, nonmetropolitan practices appeared to fare better than others. Among insurers, Medicaid stood out as a low and slow payer, but neither managed care nor Medicare had a consistent effect on financial ratios. The gross collections rate varied substantially across geographic areas, as did, in an inverse pattern, the level of billed charges. One-quarter of practices had accounts receivable equal to 90 or more days of billings. The opposing geographic pattern of billed charges and gross collection rate suggests that geographic variation in the latter is driven more by variation in billed charges than by variation in payment levels. Radiologists saw a substantial decrease in the real (inflation-adjusted) value of payment per service during the 1990s. The large fraction of practices with accounts receivable of 90 or more days of billings-a level considered potentially imprudent by financial management advisors-suggests that many practices should improve financial management and that state prompt-payment laws have not had a substantial positive

  1. Assessment of the Potential for Human Resource Accounting in Venezuelan Navy Management Decision Making.

    DTIC Science & Technology

    1981-12-01

    Accounting Association, 1957, op. cit, p. 6. 23. Horngren , Charles, " Cost Accounting : A Managerial Emphasis," Solutions Manual, Prentice-Hall...Model," Management Accounting , December 1977. Savich, R. S . and Ehrenreich, K. E., " Cost /Benefits Analysis of Human Resource Accounting Alternatives...A0A112 T40 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/ S S / ASSESS1ENT OF THE POTENTIAL FOR HUMAN RESOURCE ACCOUNTING IN VE-ETC(Ul EC GS K FI MARN

  2. Learner : preceptor ratios for practice-based learning across health disciplines: a systematic review.

    PubMed

    Loewen, Peter; Legal, Michael; Gamble, Allison; Shah, Kieran; Tkachuk, Stacey; Zed, Peter

    2017-02-01

    Practice-based learning is a cornerstone of developing clinical and professional competence in health disciplines. Practice-based learning systems have many interacting components, but a key facet is the number of learners per preceptor. Different learner : preceptor ratios may have unique benefits and pose unique challenges for participants. This is the first comprehensive systematic review of the topic. Our research questions were: What are the benefits and challenges of each learner : preceptor ratio in practice-based learning from the perspectives of the learners, preceptors, patients and stakeholder organisations (i.e. the placing and health care delivery organisations)? Are any ratios superior to others with respect to these characteristics and perspectives? Qualitative systematic review of published English-language literature since literature database inception, including multiple health disciplines. Seventy-three articles were included in this review. Eight learner : preceptor ratio arrangements were identified involving nursing, physiotherapy, occupational therapy, pharmacy, dietetics, speech and language therapy, and medicine. Each arrangement offers unique benefits and challenges from the perspectives of learners, preceptors, programmes and health care delivery organisations. Patient perspectives were absent. Despite important advantages of each ratio for learners, preceptors and organisations, some of which may be profession specific, the 2 : 1 and 2+ : 2+ learner : preceptor ratios appear to be most likely to successfully balance the needs of all stakeholders. Regardless of the learner : preceptor ratio chosen for its expected benefits, our results illuminate challenges that can be anticipated and managed. Patient perspectives should be incorporated into future studies of learner : preceptor ratios. © 2016 John Wiley & Sons Ltd and The Association for the Study of Medical Education.

  3. The harm-benefit tradeoff in "bad deal" trials.

    PubMed

    Nycum, Gillian; Reid, Lynette

    2007-12-01

    This paper examines the nature of the harm-benefit tradeoff in early clinical research for interventions that involve remote possibility of direct benefit and likelihood of direct harms to research participants with fatal prognoses, by drawing on the example of gene transfer trials for glioblastoma multiforme. We argue that the appeal made by the component approach to clinical equipoise fails to account fully for the nature of the harm-benefit tradeoff-individual harm for social benefit-that would be required to justify such research. An analysis of what we label "collateral affective benefits," such as the experience of hope or exercise of altruism, shows that the existence of these motivations reinforces rather than mitigates the necessity of justification by reference to social benefit. Evaluations of social benefit must be taken seriously in the research ethics review process to avoid the exploitation of research participants' motivations of hope or altruism and to avoid the possibility of inadvertent exploitation of high-risk research participants and the harms that would associate with such exploitation.

  4. Accounting for between-study variation in incremental net benefit in value of information methodology.

    PubMed

    Willan, Andrew R; Eckermann, Simon

    2012-10-01

    Previous applications of value of information methods for determining optimal sample size in randomized clinical trials have assumed no between-study variation in mean incremental net benefit. By adopting a hierarchical model, we provide a solution for determining optimal sample size with this assumption relaxed. The solution is illustrated with two examples from the literature. Expected net gain increases with increasing between-study variation, reflecting the increased uncertainty in incremental net benefit and reduced extent to which data are borrowed from previous evidence. Hence, a trial can become optimal where current evidence is sufficient assuming no between-study variation. However, despite the expected net gain increasing, the optimal sample size in the illustrated examples is relatively insensitive to the amount of between-study variation. Further percentage losses in expected net gain were small even when choosing sample sizes that reflected widely different between-study variation. Copyright © 2011 John Wiley & Sons, Ltd.

  5. Water Accounting Plus (WA+) - a water accounting procedure for complex river basins based on satellite measurements

    NASA Astrophysics Data System (ADS)

    Karimi, P.; Bastiaanssen, W. G. M.; Molden, D.

    2012-11-01

    Coping with the issue of water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links hydrological flows to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper we introduce Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use on the water cycle is described explicitly by defining land use groups with common characteristics. Analogous to financial accounting, WA+ presents four sheets including (i) a resource base sheet, (ii) a consumption sheet, (iii) a productivity sheet, and (iv) a withdrawal sheet. Every sheet encompasses a set of indicators that summarize the overall water resources situation. The impact of external (e.g. climate change) and internal influences (e.g. infrastructure building) can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used for 3 out of the 4 sheets, but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

  6. A Framework for Analysis of Research Risks and Benefits to Participants in Standard of Care Pragmatic Clinical Trials

    PubMed Central

    Chen, Stephanie C; Kim, Scott Y H

    2016-01-01

    Background/Aims Standard of care pragmatic clinical trials (SCPCTs) that compare treatments already in use could improve care and reduce cost but there is considerable debate about the research risks of SCPCTs and how to apply informed consent regulations to such trials. We sought to develop a framework integrating the insights from opposing sides of the debate. Methods We developed a formal risk-benefit analysis framework for SCPCTs and then applied it to key provisions of the U.S. federal regulations. Results Our formal framework for SCPCT risk-benefit analysis takes into account three key considerations: the ex ante estimates of risks and benefits of the treatments to be compared in a SCPCT, the allocation ratios of treatments inside and outside a SCPCT, and the significance of some participants receiving a different treatment inside a SCPCT than outside the trial. The framework provides practical guidance on how the research ethics regulations on informed consent should be applied to SCPCTs. Conclusions Our proposed formal model makes explicit the relationship between the concepts used by opposing sides of the debate about the research risks of SCPCTs and can be used to clarify the implications for informed consent. PMID:27365010

  7. Improving accountability in vaccine decision-making.

    PubMed

    Timmis, James Kenneth; Black, Steven; Rappuoli, Rino

    2017-11-01

    Healthcare decisions, in particular those affecting entire populations, should be evidence-based and taken by decision-makers sharing broad alignment with affected stakeholders. However, criteria, priorities and procedures for decision-making are sometimes non-transparent, frequently vary considerably across equivalent decision-bodies, do not always consider the broader benefits of new health-measures, and therefore do not necessarily adequately represent the relevant stakeholder-spectrum. Areas covered: To address these issues in the context of the evaluation of new vaccines, we have proposed a first baseline set of core evaluation criteria, primarily selected by members of the vaccine research community, and suggested their implementation in vaccine evaluation procedures. In this communication, we review the consequences and utility of stakeholder-centered core considerations to increase transparency in and accountability of decision-making procedures, in general, and of the benefits gained by their inclusion in Multi-Criteria-Decision-Analysis tools, exemplified by SMART Vaccines, specifically. Expert commentary: To increase effectiveness and comparability of health decision outcomes, decision procedures should be properly standardized across equivalent (national) decision bodies. To this end, including stakeholder-centered criteria in decision procedures would significantly increase their transparency and accountability, support international capacity building to improve health, and reduce societal costs and inequity resulting from suboptimal health decision-making.

  8. 20 CFR 416.210 - You do not apply for other benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) We will not find you ineligible for SSI benefits if you have a good reason for not applying for the... whether a good reason exists, we will take into account any physical, mental, educational, or linguistic... apply for other benefits. You may have a good reason if, for example— (i) You are incapacitated (because...

  9. The visual perception of distance ratios outdoors.

    PubMed

    Norman, J Farley; Adkins, Olivia C; Dowell, Catherine J; Shain, Lindsey M; Hoyng, Stevie C; Kinnard, Jonathan D

    2017-05-01

    We conducted an experiment to evaluate the ability of 32 younger and older adults to visually perceive distances in an outdoor setting. On any given trial, the observers viewed 2 environmental distances and were required to estimate the distance ratio-the length of the (usually) larger distance relative to that of the shorter. The stimulus distance ratios ranged from 1.0 (the stimulus distances were identical) to 8.0 (1 distance interval was 8.0 times longer than the other). The stimulus distances were presented within a 26 m × 60 m portion of a grassy field. The observers were able to reliably estimate the stimulus distance ratios: The overall Pearson r correlation coefficient relating the judged and actual distance ratios was 0.762. Fifty-eight percent of the variance in the observers' perceived distance ratios could thus be accounted for by variations in the actual stimulus ratios. About half of the observers significantly underestimated the distance ratios, while the judgments of the remainder were essentially accurate. Significant modulatory effects of sex and age occurred, such that the male observers' judgments were the most precise, while those of the older males were the most accurate.

  10. The measurement of community benefit: issues, options, and questions for further research.

    PubMed

    Longo, D R

    1994-01-01

    Community benefit from a conceptual perspective can be traced to the philanthropic and humanitarian spirit that dominated the earliest foundations of the hospital as a social institution. However, the measurement of community benefit is a recent development and one rarely addressed in the literature in any detail. This article outlines the various concepts integral to community benefit measurement that must be taken into account for a program to demonstrate community accountability in an era where hospitals and health care institutions are increasingly required to evaluate and document their value to society. The perspective taken is that of a practicing health care executive. The use of the discussed concepts will assist health care executives and their staff in designing and evaluating programs, and will also assist academics in preparing students for this important professional responsibility.

  11. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Accounting and price adjustment. 1652.216-70 Section 1652.216-70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES Texts...

  12. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Accounting and price adjustment. 1652.216-70 Section 1652.216-70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES Texts...

  13. The full benefits of adult pneumococcal vaccination: A systematic review

    PubMed Central

    Stawasz, Andrew; Johnson, Sydney T.; Sato, Reiko; Bloom, David E.

    2017-01-01

    Background Pneumococcal disease causes substantial morbidity and mortality, including among adults. Adult pneumococcal vaccines help to prevent these burdens, but they are underused. Accounting for the full benefits of adult pneumococcal vaccination may promote more rational resource allocation decisions with respect to adult pneumococcal vaccines. Objectives Using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, we conducted a systematic review to assess the extent to which the literature has empirically captured (e.g., through measurement or modeling) the full benefits of adult pneumococcal vaccination. Methods We systematically searched PubMed and Embase to identify studies published between January 1, 2010 and April 10, 2016 that examine adult pneumococcal vaccination. We included articles if they captured any health or economic benefit of an adult pneumococcal vaccine administered to adults age ≥ 50 or ≥ 18 in risk groups. Finally, we summarized the literature by categorizing the types of benefits captured, the perspective taken, and the strength of the evidence presented. Our protocol is number 42016038335 in the PROSPERO International prospective register of systematic reviews. Results We identified 5,857 papers and included 150 studies for analysis. While most capture health gains and healthcare cost savings, far fewer studies consider additional benefit categories, such as productivity gains. However, the studies with a broader approach still exhibit significant limitations; for example, many present only abstracts, while others offer no new measurements. Studies that examine the 13-valent pneumococcal conjugate vaccine focus more on broad economic benefits, but still have limitations. Conclusions This review highlights the need for more robust empirical accounting of the full benefits of adult pneumococcal vaccination. Literature outside this realm indicates that these broad benefits may be substantial

  14. The full benefits of adult pneumococcal vaccination: A systematic review.

    PubMed

    Cafiero-Fonseca, Elizabeth T; Stawasz, Andrew; Johnson, Sydney T; Sato, Reiko; Bloom, David E

    2017-01-01

    Pneumococcal disease causes substantial morbidity and mortality, including among adults. Adult pneumococcal vaccines help to prevent these burdens, but they are underused. Accounting for the full benefits of adult pneumococcal vaccination may promote more rational resource allocation decisions with respect to adult pneumococcal vaccines. Using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, we conducted a systematic review to assess the extent to which the literature has empirically captured (e.g., through measurement or modeling) the full benefits of adult pneumococcal vaccination. We systematically searched PubMed and Embase to identify studies published between January 1, 2010 and April 10, 2016 that examine adult pneumococcal vaccination. We included articles if they captured any health or economic benefit of an adult pneumococcal vaccine administered to adults age ≥ 50 or ≥ 18 in risk groups. Finally, we summarized the literature by categorizing the types of benefits captured, the perspective taken, and the strength of the evidence presented. Our protocol is number 42016038335 in the PROSPERO International prospective register of systematic reviews. We identified 5,857 papers and included 150 studies for analysis. While most capture health gains and healthcare cost savings, far fewer studies consider additional benefit categories, such as productivity gains. However, the studies with a broader approach still exhibit significant limitations; for example, many present only abstracts, while others offer no new measurements. Studies that examine the 13-valent pneumococcal conjugate vaccine focus more on broad economic benefits, but still have limitations. This review highlights the need for more robust empirical accounting of the full benefits of adult pneumococcal vaccination. Literature outside this realm indicates that these broad benefits may be substantial. Failing to investigate the full benefits may lead

  15. Part-time work or social benefits as predictors for disability pension: a prospective study of Swedish twins.

    PubMed

    Ropponen, Annina; Alexanderson, Kristina; Svedberg, Pia

    2014-04-01

    To a large extent, it is unknown whether work absences other than sickness absence (SA) covered by social benefits such as parental leave, rehabilitation, or unemployment would predict disability pension (DP). We investigated whether part-time work or having received social benefits for sick leave, rehabilitation, or parental leave would be predictors for DP taking into account familial confounding (genetics and shared environment, e.g., social background) in these associations. A sample of 17,640 same-sex Swedish twin ndividuals [corrected] was followed from 2000 to 2008 via national registries for their receipt of social benefits and DP including additional baseline questionnaire data. Cox proportional hazard ratios were estimated. Full-time work was less common (47 %) among those being granted DP during the follow-up compared to those without DP (69 %). Self-reported full-time work, part-time work (≥50 %), and self-employment and registry data of caring for a child were the direct protective factors, whereas self-reported part-time work (<50 %) and long-term SA and registry data on SA, compensation for rehabilitation, and benefits during return to work were the direct risk factors for DP, i.e., independent of familial confounding. Part-time work and social benefits play different roles in predicting DP. Thus, full-time work, part-time work (≥50 %), self-employment, and benefits for parental leave seem to protect from DP. In contrast, SA and part-time work (<50 %) carry a highly increased risk for DP. Although these associations were mainly independent from several mediating factors, some of the associations seem to be influenced by family situation, social benefits, or severity of diseases.

  16. The MHS Pharmacy Benefit: Efficacy of Civilian Cost Saving Strategies

    DTIC Science & Technology

    2006-12-01

    Administration and members of the Public Health Service and their dependents. The healthcare benefits that they receive differ from the benefits received by...previous years ( National Health Expenditure, 2005). The Center for Medicare and Medicaid services forecasts that actual spending in the United States...Medicaid Services . (2005). National Health Expenditure Accounts, Retrieved June 2006, from http://www.cms.hhs.gov/NationalHealthExpendData/ Census

  17. Energy Efficient Engine Program: Technology Benefit/Cost Study, Volume II

    NASA Technical Reports Server (NTRS)

    Gray, D. E.; Gardner, W. B.

    1983-01-01

    The Benefit/Cost Study portion of the NASA-sponsored Energy Efficient Engine Component Development and Integration program was successful in achieving its objectives: identification of air transport propulsion system technology requirements for the years 2000 and 2010, and formulation of programs for developing these technologies. It is projected that the advanced technologies identified, when developed to a state of readiness, will provide future commercial and military turbofan engines with significant savings in fuel consumption and related operating costs. These benefits are significant and far from exhausted. The potential savings translate into billions of dollars in annual savings for the airlines. Analyses indicate that a significant portion of the overall savings is attributed to aerodynamic and structure advancements. Another important consideration in acquiring these benefits is developing a viable reference technology base that will permit engines to operate at substantially higher overall pressure ratios and bypass ratios. Results have pointed the direction for future research and a comprehensive program plan for achieving this was formulated. The next major step is initiating the program effort that will convert the advanced technologies into the expected benefits.

  18. 20 CFR 416.665 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... benefits. We require written reports from your representative payee at least once a year (except for... these reasons may include the payee's history of past performance or our past difficulty in contacting...

  19. 20 CFR 416.665 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... benefits. We require written reports from your representative payee at least once a year (except for... these reasons may include the payee's history of past performance or our past difficulty in contacting...

  20. 20 CFR 416.665 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... benefits. We require written reports from your representative payee at least once a year (except for... these reasons may include the payee's history of past performance or our past difficulty in contacting...

  1. 20 CFR 416.665 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... benefits. We require written reports from your representative payee at least once a year (except for... these reasons may include the payee's history of past performance or our past difficulty in contacting...

  2. Opportunities and Benefits as Determinants of the Direction of Scientific Research*

    PubMed Central

    Bhattacharya, Jay; Packale, Mikko

    2017-01-01

    Scientific research and private-sector technological innovation differ in objectives, constraints, and organizational forms. Scientific research may thus not be driven by the direct practical benefit to others in the way that private-sector innovation is. Alternatively, some–yet largely unexplored-mechanisms drive the direction of scientific research to respond to the expected public benefit. We test these two competing hypotheses of scientific research. This is important because any coherent specification of what constitutes the socially optimal allocation of research requires that scientists take the public practical benefit of their work into account in setting their agenda. We examine whether the composition of medical research responds to changes in disease prevalence, while accounting for the quality of available research opportunities. We match biomedical publications data with disease prevalence data and develop new methods for estimating the quality of research opportunities from textual information and structural productivity parameters. PMID:21683461

  3. Proper Accounting for Surface Area to Solution Volume Ratios in Exaggerated Extractions.

    PubMed

    Jenke, Dennis R; Rabinow, Barrett E

    2017-01-01

    When drug products contact plastic manufacturing components, packaging systems, and/or delivery devices, leachables from the plastics can accumulate in the drug product, potentially affecting its key quality attributes. Given practical issues associated with screening drug products for leachables, potential leachables are frequently surfaced as extractables revealed in extraction studies. To facilitate extractables discovery and identification and to shorten extraction times, extraction studies can be exaggerated and/or accelerated. One means of exaggerating an extraction is to increase the test article's extracted surface area to extraction solution volume ratio (SA/V), as it is generally accepted that an extractable's concentration in an extract is proportional to SA/V in a 1 to 1 manner. However, as the relationship between an extractable's concentration and SA/V depends on the extractable's plastic/solvent partition coefficient (k p/l ), the effect of SA/V on the extractable's concentrations can be either under- or over-estimated if a 1 to 1 proportion is used. This article presents the theoretical relationship between SA/V, concentration, and k p/l ; illustrates theory with a case study; and suggests proper exaggeration strategies. LAY ABSTRACT: When drug products are manufactured, stored, or delivered in systems that contain plastics, substances can be leached from the plastics and remain in the drug product, where they might affect the product's key quality attributes. To discover and identify these leached substances, the plastics are extracted under laboratory conditions and the extracts are appropriately tested. To facilitate this process, extracts may be generated under laboratory conditions that exaggerate or accelerate the drug product's clinical conditions of manufacturing or use. The proper use of the ratio of the extracted item's surface area to the volume of the extracting solution as an exaggeration parameter is discussed in this paper. © PDA

  4. Asymmetric Lévy flight in financial ratios.

    PubMed

    Podobnik, Boris; Valentinčič, Aljoša; Horvatić, Davor; Stanley, H Eugene

    2011-11-01

    Because financial crises are characterized by dangerous rare events that occur more frequently than those predicted by models with finite variances, we investigate the underlying stochastic process generating these events. In the 1960s Mandelbrot [Mandelbrot B (1963) J Bus 36:394-419] and Fama [Fama EF (1965) J Bus 38:34-105] proposed a symmetric Lévy probability distribution function (PDF) to describe the stochastic properties of commodity changes and price changes. We find that an asymmetric Lévy PDF, L, characterized by infinite variance, models several multiple credit ratios used in financial accounting to quantify a firm's financial health, such as the Altman [Altman EI (1968) J Financ 23:589-609] Z score and the Zmijewski [Zmijewski ME (1984) J Accounting Res 22:59-82] score, and models changes of individual financial ratios, ΔX(i). We thus find that Lévy PDFs describe both the static and dynamics of credit ratings. We find that for the majority of ratios, ΔX(i) scales with the Lévy parameter α ≈ 1, even though only a few of the individual ratios are characterized by a PDF with power-law tails X(i)(-1-α) with infinite variance. We also find that α exhibits a striking stability over time. A key element in estimating credit losses is the distribution of credit rating changes, the functional form of which is unknown for alphabetical ratings. For continuous credit ratings, the Altman Z score, we find that P(ΔZ) follows a Lévy PDF with power-law exponent α ≈ 1, consistent with changes of individual financial ratios. Estimating the conditional P(ΔZ|Z) versus Z, we demonstrate how this continuous credit rating approach and its dynamics can be used to evaluate credit risk.

  5. Asymmetric Lévy flight in financial ratios

    PubMed Central

    Valentinčič, Aljoša; Horvatić, Davor; Stanley, H. Eugene

    2011-01-01

    Because financial crises are characterized by dangerous rare events that occur more frequently than those predicted by models with finite variances, we investigate the underlying stochastic process generating these events. In the 1960s Mandelbrot [Mandelbrot B (1963) J Bus 36:394–419] and Fama [Fama EF (1965) J Bus 38:34–105] proposed a symmetric Lévy probability distribution function (PDF) to describe the stochastic properties of commodity changes and price changes. We find that an asymmetric Lévy PDF, , characterized by infinite variance, models several multiple credit ratios used in financial accounting to quantify a firm’s financial health, such as the Altman [Altman EI (1968) J Financ 23:589–609] Z score and the Zmijewski [Zmijewski ME (1984) J Accounting Res 22:59–82] score, and models changes of individual financial ratios, ΔXi. We thus find that Lévy PDFs describe both the static and dynamics of credit ratings. We find that for the majority of ratios, ΔXi scales with the Lévy parameter α ≈ 1, even though only a few of the individual ratios are characterized by a PDF with power-law tails with infinite variance. We also find that α exhibits a striking stability over time. A key element in estimating credit losses is the distribution of credit rating changes, the functional form of which is unknown for alphabetical ratings. For continuous credit ratings, the Altman Z score, we find that P(ΔZ) follows a Lévy PDF with power-law exponent α ≈ 1, consistent with changes of individual financial ratios. Estimating the conditional P(ΔZ|Z) versus Z, we demonstrate how this continuous credit rating approach and its dynamics can be used to evaluate credit risk. PMID:22006296

  6. 20 CFR 404.2065 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the use of your benefits. We require written reports from your representative payee at least once a... or our past difficulty in contacting the payee. We may ask your representative payee to give us the...

  7. 20 CFR 404.2065 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the use of your benefits. We require written reports from your representative payee at least once a... or our past difficulty in contacting the payee. We may ask your representative payee to give us the...

  8. 20 CFR 404.2065 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the use of your benefits. We require written reports from your representative payee at least once a... or our past difficulty in contacting the payee. We may ask your representative payee to give us the...

  9. 20 CFR 404.2065 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the use of your benefits. We require written reports from your representative payee at least once a... or our past difficulty in contacting the payee. We may ask your representative payee to give us the...

  10. The Costs and Benefits of Deferred Giving.

    ERIC Educational Resources Information Center

    Fink, Norman S.; Metzler, Howard C.

    It is argued in this book that while there can be a significant payoff for deferred giving programs, it is important to determine their cost effectiveness. Modern business methods of cost accounting, benefits analysis, and actuarial and econometric forecasting are applied to the Pomona College plan, whose study was supported by Lilly Endowment,…

  11. Hope, quality of life, and benefit from treatment in women having chemotherapy for platinum-resistant/refractory recurrent ovarian cancer: the gynecologic cancer intergroup symptom benefit study.

    PubMed

    Sjoquist, Katrin M; Friedlander, Michael L; O'Connell, Rachel L; Voysey, Merryn; King, Madeleine T; Stockler, Martin R; Oza, Amit M; Gillies, Kim; Martyn, Julie K; Butow, Phyllis N

    2013-01-01

    Chemotherapy for platinum-resistant/refractory ovarian cancer is motivated by the hope of benefit. We sought to determine the relationships between: (a) trait hope, expectation of symptom benefit from chemotherapy, and anxiety and depression; (b) hope and perceived efficacy of chemotherapy; and (c) unfulfilled hope (where expectations for benefit are not fulfilled) and depression. Methods. Adult patients enrolled within stage 1 of the Gynecologic Cancer Intergroup Symptom Benefit Study were included. Patient. Reported outcomes were collected from 126 women with predominantly platinum-resistant ovarian cancer at baseline, prior to the first four treatment cycles (12-16 weeks), and four weeks after completing chemotherapy or at disease progression, whichever came first. Associations were assessed with Spearman rank correlation coefficient (r) and odds ratio. Results. Trait hope and expectation of symptom benefit from chemotherapy were weakly correlated with each other (r = 0.25). Trait hope, but not expectation of symptom benefit, was negatively correlated with anxiety (r = -0.43) and depression (r = -0.50). The smaller the discrepancy between perceived and expected symptom benefit, the less likely the patient was to have scores indicative of depression (odds ratio: 0.68; 95% confidence interval: 0.49-0.96; p = .026). Conclusion. Trait hope and expectation of symptom benefit from chemotherapy appear to be distinct and independent of the aspects of quality of life and scores for depression. Hope did not appear to affect perceived efficacy of chemotherapy in alleviating symptoms, but women whose expectation of symptom benefit from chemotherapy was not fulfilled were more likely to have scores indicative of depression. It may be preferable to encourage hope toward achievable goals rather than toward benefits from chemotherapy.

  12. SOCIAL SECURITY NUMBERS: Government Benefits from SSN Use but Could Provide Better Safeguards

    DTIC Science & Technology

    2002-05-01

    Report to Congressional Requesters United States General Accounting Office GAO May 2002 SOCIAL SECURITY NUMBERS Government Benefits from SSN Use...and Subtitle SOCIAL SECURITY NUMBERS: Government Benefits from SSN Use but Could Provide Better Safeguards Contract Number Grant Number Program...Social Security benefits . Since that time, the number has been used for myriad non-Social Security purposes. Private sector use of the SSN has grown

  13. The Business of Teaching and Learning: An Accounting Perspective

    ERIC Educational Resources Information Center

    Ciancanelli, Penny

    2008-01-01

    A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of…

  14. A survey of active controls benefits to supersonic transports

    NASA Technical Reports Server (NTRS)

    Pratt, K. G.

    1976-01-01

    Results are drawn from studies of the impact of advanced technologies on the design of an arrow-wing configuration. Information presented includes estimated benefits, effects of combinations of active control concepts, and constraints. Emphasis is placed on characteristics that are uniquely related to a large airframe featuring a slender body with a fixed wing of low aspect ratio, high sweep, and small thickness ratio.

  15. Improvement of the cost-benefit analysis algorithm for high-rise construction projects

    NASA Astrophysics Data System (ADS)

    Gafurov, Andrey; Skotarenko, Oksana; Plotnikov, Vladimir

    2018-03-01

    The specific nature of high-rise investment projects entailing long-term construction, high risks, etc. implies a need to improve the standard algorithm of cost-benefit analysis. An improved algorithm is described in the article. For development of the improved algorithm of cost-benefit analysis for high-rise construction projects, the following methods were used: weighted average cost of capital, dynamic cost-benefit analysis of investment projects, risk mapping, scenario analysis, sensitivity analysis of critical ratios, etc. This comprehensive approach helped to adapt the original algorithm to feasibility objectives in high-rise construction. The authors put together the algorithm of cost-benefit analysis for high-rise construction projects on the basis of risk mapping and sensitivity analysis of critical ratios. The suggested project risk management algorithms greatly expand the standard algorithm of cost-benefit analysis in investment projects, namely: the "Project analysis scenario" flowchart, improving quality and reliability of forecasting reports in investment projects; the main stages of cash flow adjustment based on risk mapping for better cost-benefit project analysis provided the broad range of risks in high-rise construction; analysis of dynamic cost-benefit values considering project sensitivity to crucial variables, improving flexibility in implementation of high-rise projects.

  16. Opportunities and benefits as determinants of the direction of scientific research.

    PubMed

    Bhattacharya, Jay; Packalen, Mikko

    2011-07-01

    Scientific research and private-sector technological innovation differ in objectives, constraints, and organizational forms. Scientific research may thus not be driven by the direct practical benefit to others in the way that private-sector innovation is. Alternatively, some - yet largely unexplored - mechanisms drive the direction of scientific research to respond to the expected public benefit. We test these two competing hypotheses of scientific research. This is important because any coherent specification of what constitutes the socially optimal allocation of research requires that scientists take the public practical benefit of their work into account in setting their agenda. We examine whether the composition of medical research responds to changes in disease prevalence, while accounting for the quality of available research opportunities. We match biomedical publications data with disease prevalence data and develop new methods for estimating the quality of research opportunities from textual information and structural productivity parameters. Copyright © 2011 Elsevier B.V. All rights reserved.

  17. Practical thoughts on cost-benefit analysis and health services.

    PubMed

    Burchell, A; Weeden, R

    1982-08-01

    Cost-benefit analysis is fast becoming--if it is not already--an essential tool in decision making. It is, however, a complex subject, and one in which few doctors have been trained. This paper offers practical thoughts on the art of cost-benefit analysis, and is written for clinicians and other medical specialists who, though inexpert in the techniques of accountancy, nevertheless wish to carry out their own simple analyses in a manner that will enable them, and others, to take effective decisions.

  18. Cost Benefit Analysis and Other Fun and Games.

    ERIC Educational Resources Information Center

    White, Herbert S.

    1985-01-01

    Discussion of application of cost benefit analysis (CBA) accounting techniques to libraries highlights user willingness to be charged for services provided, reasons why CBA will not work in library settings, libraries and budgets, cost distribution on basis of presumed or expected use, implementation of information-seeking behavior control, and…

  19. The Benefit of Donor-Recipient Matching for Patients Undergoing Heart Transplantation.

    PubMed

    Nguyen, Vidang P; Mahr, Claudius; Mokadam, Nahush A; Pal, Jay; Smith, Jason W; Dardas, Todd F

    2017-04-04

    Heart transplant volumes are not matching growing demand, and donor heart use may be decreasing. This study sought to investigate the benefit of heart transplantation compared with waiting while accounting for the estimated risk of a given donor-recipient match. This study identified 28,548 heart transplant candidates in the Organ Procurement and Transplant Network between July 2006 and December 2015. Donor-recipient match quality was estimated from the donor risk index. A time-dependent covariate Cox model was used to determine the effect of donor-recipient match quality on the likelihood of a composite outcome while waiting for a transplant or after transplantation. The composite outcome was death or delisting as too ill. Donor and recipient risk estimates were inversely related to the candidate urgency. Net benefit from heart transplantation was evident across all estimates of donor-recipient status 1A and 1B candidates: status 1A (lowest-risk quartile hazard ratio [HR]: 0.37; 95% confidence interval [CI]: 0.31 to 0.43; highest-risk quartile HR: 0.52; 95% CI: 0.44 to 0.61) and status 1B candidates (lowest-risk quartile HR: 0.41; 95% CI: 0.36 to 0.47; highest-risk quartile HR: 0.66; 95% CI: 0.58 to 0.74). Status 2 candidates showed a benefit from heart transplantation; however, survival benefit was delayed. For the highest-risk donor-recipient matches, a net benefit of transplantation occurred immediately for status 1A candidates, after 12 months for status 1B candidates, and after 3 years for status 2 candidates. This study demonstrated a survival benefit of heart transplantation across all ranges of estimated donor-recipient match risk for status 1A and status 1B candidates. Donor heart acceptance should be the favored strategy for these candidates. The benefit of transplantation for status 2 candidates was less apparent and dependent on estimated donor-recipient match risk, suggesting that a measure of donor-recipient match quality may be useful when

  20. Financial Accounting Concepts and DoN/DoD Financial Reporting Practice

    DTIC Science & Technology

    1993-03-01

    continue on reverse if necessary and identify by block number) FIELD GROUP SUBGROUP Financial accounting/reporting concepts. Depreciation , Inventory... DEPRECIATION ................ ................. 7 1. DEFINITION ............... ................ 7 2. CONTEXT ................. .................. 7 3...include; 1. Financial Reporting 2. Ratio Analysis for a Ships Store 3. Timing ° •sues 2 4. Inventory Accounting and Standard Pricing 5. Depreciation 6. Pro

  1. Performance-Based Measurement: Action for Organizations and HPT Accountability

    ERIC Educational Resources Information Center

    Larbi-Apau, Josephine A.; Moseley, James L.

    2010-01-01

    Basic measurements and applications of six selected general but critical operational performance-based indicators--effectiveness, efficiency, productivity, profitability, return on investment, and benefit-cost ratio--are presented. With each measurement, goals and potential impact are explored. Errors, risks, limitations to measurements, and a…

  2. Benefit-cost analysis of spruce budworm (Choristoneura fumiferana Clem.) control: incorporating market and non-market values.

    PubMed

    Chang, Wei-Yew; Lantz, Van A; Hennigar, Chris R; MacLean, David A

    2012-01-01

    This study employs a benefit-cost analysis framework to estimate market and non-market benefits and costs of controlling future spruce budworm (Choristoneura fumiferana) outbreaks on Crown forest lands in New Brunswick, Canada. We used: (i) an advanced timber supply model to project potential timber volume saved, timber value benefits, and costs of pest control efforts; and (ii) a recent contingent valuation method analysis that evaluated non-market benefits (i.e., changes in recreation opportunities and existence values) of controlling future spruce budworm outbreaks in the Province. A total of six alternative scenarios were evaluated, including two uncontrolled future budworm outbreak severities (moderate vs. severe) and, for each severity, three control program levels (protecting 10%, 20%, or 40% of the susceptible Crown land forest area). The economic criteria used to evaluate each scenario included benefit-cost ratios and net present values. Under severe outbreak conditions, results indicated that the highest benefit-cost ratio (4.04) occurred when protecting 10% (284,000 ha) of the susceptible area, and the highest net present value ($111 M) occurred when protecting 20% (568,000 ha) of the susceptible area. Under moderate outbreak conditions, the highest benefit-cost ratio (3.24) and net present value ($58.7 M) occurred when protecting 10% (284,000 ha) of the susceptible area. Inclusion of non-market values generally increased the benefit-cost ratios and net present values of the control programs, and in some cases, led to higher levels of control being supported. Results of this study highlight the importance of including non-market values into the decision making process of forest pest management. Copyright © 2011 Elsevier Ltd. All rights reserved.

  3. Social Return on Investment (SROI) methodology to account for value for money of public health interventions: a systematic review.

    PubMed

    Banke-Thomas, Aduragbemi Oluwabusayo; Madaj, Barbara; Charles, Ameh; van den Broek, Nynke

    2015-06-24

    Increased scarcity of public resources has led to a concomitant drive to account for value-for-money of interventions. Traditionally, cost-effectiveness, cost-utility and cost-benefit analyses have been used to assess value-for-money of public health interventions. The social return on investment (SROI) methodology has capacity to measure broader socio-economic outcomes, analysing and computing views of multiple stakeholders in a singular monetary ratio. This review provides an overview of SROI application in public health, explores lessons learnt from previous studies and makes recommendations for future SROI application in public health. A systematic review of peer-reviewed and grey literature to identify SROI studies published between January 1996 and December 2014 was conducted. All articles describing conduct of public health SROI studies and which reported a SROI ratio were included. An existing 12-point framework was used to assess study quality. Data were extracted using pre-developed codes: SROI type, type of commissioning organisation, study country, public health area in which SROI was conducted, stakeholders included in study, discount rate used, SROI ratio obtained, time horizon of analysis and reported lessons learnt. 40 SROI studies, of varying quality, including 33 from high-income countries and 7 from low middle-income countries, met the inclusion criteria. SROI application increased since its first use in 2005 until 2011, declining afterwards. SROI has been applied across different public health areas including health promotion (12 studies), mental health (11), sexual and reproductive health (6), child health (4), nutrition (3), healthcare management (2), health education and environmental health (1 each). Qualitative and quantitative methods have been used to gather information for public health SROI studies. However, there remains a lack of consensus on who to include as beneficiaries, how to account for counterfactual and appropriate study

  4. Benefit finding and resilience in child caregivers.

    PubMed

    Cassidy, Tony; Giles, Melanie; McLaughlin, Marian

    2014-09-01

    A substantial number of children are involved in informal caregiving and make a significant contribution to health care delivery. While this places high levels of demand on their coping resources, there is some evidence that these children find benefit in their caring role. A survey design using questionnaire data collection was used with a sample of 442 children (174 boys and 268 girls) between the ages of 12 and 16. The role of benefit finding and resilience was explored within a stress and coping model of the impact of caregiving. Hierarchical multiple regression analysis (HMRA) identified resilience and benefit finding as accounting for significant amounts of variance in positive health and mediating the impact of caregiving. In regard to negative health, only benefit finding played a significant role. Young caregivers do experience benefit finding and exhibit resilience although the relationship with caregiving burden was inverse. Benefit finding seems to be related to social recognition of the caregiving role and to family support. What is already known on this subject? There is some emerging evidence that child caregivers experience some positive effects or benefits from their caring in spite of the demands of the role. However, the main focus has been on reducing negative outcomes rather than on building resilience. What this study adds? This study provides evidence that young caregivers do experience benefit finding in situations where the role demand is not overly excessive and where the role is socially recognized. © 2013 The British Psychological Society.

  5. For love and money: the need to rethink benefits in HIV cure studies.

    PubMed

    Largent, Emily

    2017-02-01

    HIV cure research holds great potential to eradicate HIV, but the benefit to early trial participants is likely to be small. Moreover, participation carries unknown and possibly significant risks to research participants. This is the risk:benefit ratio challenge of HIV cure research. Although it may be consensual and rational for individuals to participate in HIV cure research that requires a degree of self-sacrifice, I argue that altruistic research participants can be exploited when the benefits to them are unfair. Transactions of this kind should not be prohibited, as that would be unacceptably paternalistic and thwart socially valuable research. Nevertheless, we should not simply accept these transactions but must work to reduce or eliminate exploitation by enhancing the benefits so that research participants are better off by their own lights. Offering payment in HIV cure research is the optimal way to enhance benefits to research participants and to make the risk:benefit ratio more favourable. I argue for a payment-as-benefit model against the standard view, assumed in ethics and policy, that offers of payment are not legitimate benefits. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  6. Improving air pollution control policy in China--A perspective based on cost-benefit analysis.

    PubMed

    Gao, Jinglei; Yuan, Zengwei; Liu, Xuewei; Xia, Xiaoming; Huang, Xianjin; Dong, Zhanfeng

    2016-02-01

    To mitigate serious air pollution, the State Council of China promulgated the Air Pollution Prevention and Control Action Plan in 2013. To verify the feasibility and validity of industrial energy-saving and emission-reduction policies in the action plan, we conducted a cost-benefit analysis of implementing these policies in 31 provinces for the period of 2013 to 2017. We also completed a scenario analysis in this study to assess the cost-effectiveness of different measures within the energy-saving and the emission-reduction policies individually. The data were derived from field surveys, statistical yearbooks, government documents, and published literatures. The results show that total cost and total benefit are 118.39 and 748.15 billion Yuan, respectively, and the estimated benefit-cost ratio is 6.32 in the S3 scenario. For all the scenarios, these policies are cost-effective and the eastern region has higher satisfactory values. Furthermore, the end-of-pipe scenario has greater emission reduction potential than energy-saving scenario. We also found that gross domestic product and population are significantly correlated with the benefit-cost ratio value through the regression analysis of selected possible influencing factors. The sensitivity analysis demonstrates that benefit-cost ratio value is more sensitive to unit emission-reduction cost, unit subsidy, growth rate of gross domestic product, and discount rate among all the parameters. Compared with other provinces, the benefit-cost ratios of Beijing and Tianjin are more sensitive to changes of unit subsidy than unit emission-reduction cost. These findings may have significant implications for improving China's air pollution prevention policy. Copyright © 2015 Elsevier B.V. All rights reserved.

  7. Estimating the Societal Benefits of THA After Accounting for Work Status and Productivity: A Markov Model Approach.

    PubMed

    Koenig, Lane; Zhang, Qian; Austin, Matthew S; Demiralp, Berna; Fehring, Thomas K; Feng, Chaoling; Mather, Richard C; Nguyen, Jennifer T; Saavoss, Asha; Springer, Bryan D; Yates, Adolph J

    2016-12-01

    Demand for total hip arthroplasty (THA) is high and expected to continue to grow during the next decade. Although much of this growth includes working-aged patients, cost-effectiveness studies on THA have not fully incorporated the productivity effects from surgery. We asked: (1) What is the expected effect of THA on patients' employment and earnings? (2) How does accounting for these effects influence the cost-effectiveness of THA relative to nonsurgical treatment? Taking a societal perspective, we used a Markov model to assess the overall cost-effectiveness of THA compared with nonsurgical treatment. We estimated direct medical costs using Medicare claims data and indirect costs (employment status and worker earnings) using regression models and nonparametric simulations. For direct costs, we estimated average spending 1 year before and after surgery. Spending estimates included physician and related services, hospital inpatient and outpatient care, and postacute care. For indirect costs, we estimated the relationship between functional status and productivity, using data from the National Health Interview Survey and regression analysis. Using regression coefficients and patient survey data, we ran a nonparametric simulation to estimate productivity (probability of working multiplied by earnings if working minus the value of missed work days) before and after THA. We used the Australian Orthopaedic Association National Joint Replacement Registry to obtain revision rates because it contained osteoarthritis-specific THA revision rates by age and gender, which were unavailable in other registry reports. Other model assumptions were extracted from a previously published cost-effectiveness analysis that included a comprehensive literature review. We incorporated all parameter estimates into Markov models to assess THA effects on quality-adjusted life years and lifetime costs. We conducted threshold and sensitivity analyses on direct costs, indirect costs, and revision

  8. Benefit and risk of modafinil in idiopathic hypersomnia vs. narcolepsy with cataplexy.

    PubMed

    Lavault, Sophie; Dauvilliers, Yves; Drouot, Xavier; Leu-Semenescu, Smaranda; Golmard, Jean-Louis; Lecendreux, Michel; Franco, Patricia; Arnulf, Isabelle

    2011-06-01

    The benefit/risk ratio of modafinil was recently re-evaluated by the European Medicines Agency and was shown to be negative for idiopathic hypersomnia (IH) because of insufficient data. To evaluate the benefit/risk ratio of modafinil in idiopathic hypersomnia (with and without long sleep time) vs. narcolepsy/cataplexy. The benefit (Epworth sleepiness score, ESS; visual analog scale, patient and clinician opinions) and risks (habituation, adverse effects) of modafinil were studied in a consecutive clinical cohort of 104 IH patients (59 with long sleep time) and 126 patients with narcolepsy/cataplexy. Modafinil was the first line treatment in 96-99% of patients. It produced a similar ESS change in IH patients and in narcolepsy patients (-2.6±5.1 vs. -3±5.1) and a similar benefit as estimated by the patients (6.9±2.7 vs. 6.5±2.5 on a visual analog scale) and clinicians. The ESS change was lower in IH patients with long sleep time than in those without. Sudden loss of efficacy and habituation were rare in both groups. Patients with IH reported similar but more frequent adverse effects with modafinil than narcolepsy patients: nervousness (14%), palpitations (13%), and headache (11%). Modafinil has an excellent benefit/risk ratio in idiopathic hypersomnia, with or without long sleep time, similar to its effect on narcolepsy/cataplexy. Copyright © 2011 Elsevier B.V. All rights reserved.

  9. Benefit-Cost Analysis of Drug Abuse Prevention Programs: A Macroscopic Approach.

    ERIC Educational Resources Information Center

    Kim, Sehwan; And Others

    1995-01-01

    Determines the overall strategy for initiating benefit-cost analysis (BCA) in relation to drug abuse prevention programs, followed by definitions of BCA and cost-effectiveness analysis. Determines the most likely population benefit-cost efficiency ratio of 15:1, indicating that there is a $15 savings on every dollar spent on drug abuse education.…

  10. Use of Medications of Questionable Benefit During the Last Year of Life of Older Adults With Dementia.

    PubMed

    Morin, Lucas; Vetrano, Davide L; Grande, Giulia; Fratiglioni, Laura; Fastbom, Johan; Johnell, Kristina

    2017-06-01

    To investigate the prevalence and factors associated with the use of medications of questionable benefit throughout the final year of life of older adults who died with dementia. Register-based, longitudinal cohort study. Entire Sweden. All older adults (≥75 years) who died with dementia between 2007 and 2013 (n = 120,067). Exposure to medications of questionable benefit was calculated for each of the last 12 months before death, based on longitudinal data from the Swedish Prescribed Drug Register. The proportion of older adults with dementia who received at least 1 medication of questionable benefit decreased from 38.6% 12 months before death to 34.7% during the final month before death (P < .001 for trend). Among older adults with dementia who used at least 1 medication of questionable benefit 12 months before death, 74.8% remained exposed until their last month of life. Living in an institution was independently associated with a 15% reduction of the likelihood to receive ≥1 medication of questionable benefit during the last month before death (odds ratio 0.85, 95% confidence interval 0.88-0.83). Antidementia drugs accounted for one-fifth of the total number of medications of questionable benefit. Lipid-lowering agents were used by 8.3% of individuals during their final month of life (10.2% of community-dwellers and 6.6% of institutionalized people, P < .001). Clinicians caring for older adults with advanced dementia should be provided with reliable tools to help them reduce the burden of medications of questionable benefit near the end of life. Copyright © 2017 AMDA – The Society for Post-Acute and Long-Term Care Medicine. Published by Elsevier Inc. All rights reserved.

  11. Comparing associative, statistical, and inferential reasoning accounts of human contingency learning

    PubMed Central

    Pineño, Oskar; Miller, Ralph R.

    2007-01-01

    For more than two decades, researchers have contrasted the relative merits of associative and statistical theories as accounts of human contingency learning. This debate, still far from resolution, has led to further refinement of models within each family of theories. More recently, a third theoretical view has joined the debate: the inferential reasoning account. The explanations of these three accounts differ critically in many aspects, such as level of analysis and their emphasis on different steps within the information-processing sequence. Also, each account has important advantages (as well as critical flaws) and emphasizes experimental evidence that poses problems to the others. Some hybrid models of human contingency learning have attempted to reconcile certain features of these accounts, thereby benefiting from some of the unique advantages of different families of accounts. A comparison of these families of accounts will help us appreciate the challenges that research on human contingency learning will face over the coming years. PMID:17366303

  12. Comparing associative, statistical, and inferential reasoning accounts of human contingency learning.

    PubMed

    Pineño, Oskar; Miller, Ralph R

    2007-03-01

    For more than two decades, researchers have contrasted the relative merits of associative and statistical theories as accounts of human contingency learning. This debate, still far from resolution, has led to further refinement of models within each family of theories. More recently, a third theoretical view has joined the debate: the inferential reasoning account. The explanations of these three accounts differ critically in many aspects, such as level of analysis and their emphasis on different steps within the information-processing sequence. Also, each account has important advantages (as well as critical flaws) and emphasizes experimental evidence that poses problems to the others. Some hybrid models of human contingency learning have attempted to reconcile certain features of these accounts, thereby benefiting from some of the unique advantages of different families of accounts. A comparison of these families of accounts will help us appreciate the challenges that research on human contingency learning will face over the coming years.

  13. Hope, Quality of Life, and Benefit From Treatment in Women Having Chemotherapy for Platinum-Resistant/Refractory Recurrent Ovarian Cancer: The Gynecologic Cancer Intergroup Symptom Benefit Study

    PubMed Central

    Sjoquist, Katrin M.; Friedlander, Michael L.; O'Connell, Rachel L.; Voysey, Merryn; King, Madeleine T.; Stockler, Martin R.; Oza, Amit M.; Gillies, Kim; Martyn, Julie K.

    2013-01-01

    Purpose. Chemotherapy for platinum-resistant/refractory ovarian cancer is motivated by the hope of benefit. We sought to determine the relationships between: (a) trait hope, expectation of symptom benefit from chemotherapy, and anxiety and depression; (b) hope and perceived efficacy of chemotherapy; and (c) unfulfilled hope (where expectations for benefit are not fulfilled) and depression. Methods. Adult patients enrolled within stage 1 of the Gynecologic Cancer Intergroup Symptom Benefit Study were included. Patient. Reported outcomes were collected from 126 women with predominantly platinum-resistant ovarian cancer at baseline, prior to the first four treatment cycles (12–16 weeks), and four weeks after completing chemotherapy or at disease progression, whichever came first. Associations were assessed with Spearman rank correlation coefficient (r) and odds ratio. Results. Trait hope and expectation of symptom benefit from chemotherapy were weakly correlated with each other (r = 0.25). Trait hope, but not expectation of symptom benefit, was negatively correlated with anxiety (r = −0.43) and depression (r = −0.50). The smaller the discrepancy between perceived and expected symptom benefit, the less likely the patient was to have scores indicative of depression (odds ratio: 0.68; 95% confidence interval: 0.49–0.96; p = .026). Conclusion. Trait hope and expectation of symptom benefit from chemotherapy appear to be distinct and independent of the aspects of quality of life and scores for depression. Hope did not appear to affect perceived efficacy of chemotherapy in alleviating symptoms, but women whose expectation of symptom benefit from chemotherapy was not fulfilled were more likely to have scores indicative of depression. It may be preferable to encourage hope toward achievable goals rather than toward benefits from chemotherapy. PMID:24107972

  14. 26 CFR 53.4958-4 - Excess benefit transaction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... meaning of paragraph (a)(2)(ii)(B) of this section) are taken into account. For example, in determining... a significant business purpose or exempt purpose of its own. (iv) Examples. The following examples illustrate when economic benefits are provided indirectly under the rules of this paragraph (a)(2): Example 1...

  15. 26 CFR 53.4958-4 - Excess benefit transaction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... meaning of paragraph (a)(2)(ii)(B) of this section) are taken into account. For example, in determining... a significant business purpose or exempt purpose of its own. (iv) Examples. The following examples illustrate when economic benefits are provided indirectly under the rules of this paragraph (a)(2): Example 1...

  16. 26 CFR 53.4958-4 - Excess benefit transaction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... meaning of paragraph (a)(2)(ii)(B) of this section) are taken into account. For example, in determining... a significant business purpose or exempt purpose of its own. (iv) Examples. The following examples illustrate when economic benefits are provided indirectly under the rules of this paragraph (a)(2): Example 1...

  17. 26 CFR 53.4958-4 - Excess benefit transaction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... meaning of paragraph (a)(2)(ii)(B) of this section) are taken into account. For example, in determining... a significant business purpose or exempt purpose of its own. (iv) Examples. The following examples illustrate when economic benefits are provided indirectly under the rules of this paragraph (a)(2): Example 1...

  18. 26 CFR 53.4958-4 - Excess benefit transaction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... meaning of paragraph (a)(2)(ii)(B) of this section) are taken into account. For example, in determining... a significant business purpose or exempt purpose of its own. (iv) Examples. The following examples illustrate when economic benefits are provided indirectly under the rules of this paragraph (a)(2): Example 1...

  19. 20 CFR 903.4 - Procedures for access to records and accountings of disclosures from records, regarding individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accountings of disclosures from records, regarding individuals. 903.4 Section 903.4 Employees' Benefits JOINT... Procedures for access to records and accountings of disclosures from records, regarding individuals. (a... to an accounting of a disclosure from such record made pursuant to 5 U.S.C. 552a(c)(1), permit that...

  20. Paternal-age and birth-order effect on the human secondary sex ratio.

    PubMed Central

    Ruder, A

    1985-01-01

    Because of conflicting results in previous analyses of possible maternal and paternal effects on the variation in sex ratio at birth, records of United States live births in 1975 were sorted by offspring sex, live birth order (based on maternal parity), parental races, and, unlike prior studies, ungrouped parental ages. Linear regression and logistic analysis showed significant effects of birth order and paternal age on sex ratio in the white race data (1.67 million births; 10,219 different combinations of independent variables). Contrary to previous reported results, the paternal-age effect cannot be ascribed wholly to the high correlation between paternal age and birth order as maternal age, even more highly correlated with birth order, does not account for a significant additional reduction in sex-ratio variation over that accounted for by birth order alone. PMID:3985011

  1. [Cost-benefit analysis of a school-based smoking prevention program].

    PubMed

    Hormigo Amaro, Jordi; García-Altés, Anna; López, M José; Bartoll, Xavier; Nebot, Manel; Ariza, Carles

    2009-01-01

    To analyze the efficiency of a school-based smoking prevention program in Barcelona (PASE.bcn program). A cost-benefit analysis was performed. As costs we included those corresponding to the design and implementation of the program. As benefits we considered healthcare costs and the productivity losses avoided. This study was conducted from a societal perspective, and the estimations of costs and benefits related to 2005. Assuming an effectiveness of 1%, the PASE.bcn program would achieve a total benefit of 1,558,311.46euro. The healthcare benefits per prevented smoker were 1997.57euro, and the indirect benefits per prevented smoker were 21,260.80euro. Given the total cost of the school-based program (68,526.03euro), the cost-benefit ratio was 22.74. From a societal perspective, the benefits of school-based tobacco prevention programs, in terms of healthcare costs and productivity losses avoided, are far greater than the costs. These results support universal application of this type of intervention.

  2. We still fail to account for Mendel's observations.

    PubMed

    Porteous, John W

    2004-08-16

    The present article corrects common textbook accounts of Mendel's experiments by re-establishing what he wrote and how he accounted for his observations. It notes the long-established tests for the validity of any explanations that purport to explain observations obtained by experiment. Application of these tests to Mendel's paper shows that the arguments he used to explain his observations were internally consistent but were, on one crucial issue, implausible. The same tests are applied to the currently accepted explanation for Mendel's observations. The currently favoured explanation for Mendel's observations is untenable. It misrepresents Mendel, fails to distinguish between the parameters and the variables of any system of interacting components, its arguments are inconsistent, it repeats the implausibility in Mendel's paper, fails to give a rational explanation for his observed 3:1 trait ratio and cannot explain why this ratio is not always observed in experimental practice. A rational explanation for Mendel's observations is initiated. Readers are challenged to complete the process before a further article appears.

  3. 26 CFR 1.401(a)-15 - Requirement that plan benefits are not decreased on account of certain Social Security increases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... which section 401(a)(15) applies provides an annual benefit at the normal retirement age, 65, in the form of a stated benefit formula amount less a specified percentage of the primary insurance amount payable under title II of the Social Security Act. The plan provides no early retirement benefits. In the...

  4. Benefit design innovations: implications for consumer-directed health care.

    PubMed

    Tu, Ha T; Ginsburg, Paul B

    2007-02-01

    Current health insurance benefit designs that simply rely on higher, one-size-fits-all patient cost sharing have limited potential to curb rapidly rising costs, but innovations in benefit design can potentially make cost sharing a more effective tool, according to a new study by the Center for Studying Health System Change (HSC). Innovative benefit designs include incentives to encourage healthy behaviors; incentives that vary by service type, patient condition or enrollee income; and incentives to use efficient providers. But most applications of these innovative designs are not widespread, suggesting that any significant cost impact is many years off. Moreover, regulations governing high-deductible, consumer-directed health plans eligible for health savings accounts (HSAs) preclude some promising benefit design innovations and dilute the incentives in others. A movement away from a one-size-fits-all HSA benefit structure toward a more flexible design might broaden the appeal of HSA plans and enable them to incorporate features that promote cost-effective care.

  5. Community benefit prevails. Are radical changes in hospital tax-exemption laws necessary?

    PubMed

    Seay, J D

    1992-01-01

    Voluntary, not-for-profit hospitals are in danger of losing their tax-exempt status as policymakers lean toward stricter charity care requirements that would penalize hospitals which failed to provide at least a predetermined level of charity care. Proposed legislation abandons community benefit and advocates a relief-of-poverty standard. The relief-of-poverty standard advances the notion that hospitals are not providing enough charity care to merit their tax exemption. However, the voluntary hospitals' share of uncompensated care costs (as a percentage of total costs) increased from 70 percent in 1981 to 75 percent in 1989. The relief-of-poverty standard is inferior to the community benefit standard because it does not take into account that the character of community benefit varies among hospitals and communities. However, community benefit must be better defined. Some current activities--individual hospital reassessments, collective hospital reassessments, voluntary development of criteria, and statutory standards--will be instructive in efforts to arrive at a definition of community benefit that is appropriate for the specific community. Leaders in voluntary, not-for-profit hospitals need to develop positive and equitable criteria for hospital tax exemption. These hospitals' accountability is in question, but it is their integrity that is at stake.

  6. Unifying Speed-Accuracy Trade-Off and Cost-Benefit Trade-Off in Human Reaching Movements.

    PubMed

    Peternel, Luka; Sigaud, Olivier; Babič, Jan

    2017-01-01

    Two basic trade-offs interact while our brain decides how to move our body. First, with the cost-benefit trade-off, the brain trades between the importance of moving faster toward a target that is more rewarding and the increased muscular cost resulting from a faster movement. Second, with the speed-accuracy trade-off, the brain trades between how accurate the movement needs to be and the time it takes to achieve such accuracy. So far, these two trade-offs have been well studied in isolation, despite their obvious interdependence. To overcome this limitation, we propose a new model that is able to simultaneously account for both trade-offs. The model assumes that the central nervous system maximizes the expected utility resulting from the potential reward and the cost over the repetition of many movements, taking into account the probability to miss the target. The resulting model is able to account for both the speed-accuracy and the cost-benefit trade-offs. To validate the proposed hypothesis, we confront the properties of the computational model to data from an experimental study where subjects have to reach for targets by performing arm movements in a horizontal plane. The results qualitatively show that the proposed model successfully accounts for both cost-benefit and speed-accuracy trade-offs.

  7. Nurse manager succession planning: A cost-benefit analysis.

    PubMed

    Phillips, Tracy; Evans, Jennifer L; Tooley, Stephanie; Shirey, Maria R

    2018-03-01

    This commentary presents a cost-benefit analysis to advocate for the use of succession planning to mitigate the problems ensuing from nurse manager turnover. An estimated 75% of nurse managers will leave the workforce by 2020. Many benefits are associated with proactively identifying and developing internal candidates. Fewer than 7% of health care organisations have implemented formal leadership succession planning programmes. A cost-benefit analysis of a formal succession-planning programme from one hospital illustrates the benefits of the programme in their organisation and can be replicated easily. Assumptions of nursing manager succession planning cost-benefit analysis are identified and discussed. The succession planning exemplar demonstrates the integration of cost-benefit analysis principles. Comparing the costs of a formal nurse manager succession planning strategy with the status quo results in a positive cost-benefit ratio. The implementation of a formal nurse manager succession planning programme effectively reduces replacement costs and time to transition into the new role. This programme provides an internal pipeline of future leaders who will be more successful than external candidates. Using an actual cost-benefit analysis equips nurse managers with valuable evidence depicting succession planning as a viable business strategy. © 2017 John Wiley & Sons Ltd.

  8. Connecticut Professional School Counselors: College and Career Counseling Services and Smaller Ratios Benefit Students

    ERIC Educational Resources Information Center

    Lapan, Richard T.; Whitcomb, Sara A.; Aleman, Nancy M.

    2012-01-01

    Results connect the implementation of the college and career counseling components of a comprehensive school counseling program and lower student-to-school-counselor ratios to a reduction in suspension rates and disciplinary incidents for Connecticut high school students. Principal ratings of college and career counseling services provided in…

  9. Accounting Information Systems in Healthcare: A Review of the Literature.

    PubMed

    Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

    2017-01-01

    As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.

  10. Current Developments in Cost Accounting/Performance Measuring Systems for Implementing Advanced Manufacturing Technology

    DTIC Science & Technology

    1989-11-01

    incomplete accounting of benefits, few strategic projects will * be adopted. Nanni , et al [21], provide similar discussion regarding a benefit analysis in...management tends to ignore the fact that minimizing costs within departments does not guarantee minimization of overall costs ( Nanni (21]). Sullivan, et...changes in the manufacturing environment. The author also remarks that these cost systems need to be modified or replaced by entirely new systems

  11. Cost-Benefit Analysis of Green Infrastructures on Community Stormwater Reduction and Utilization: A Case of Beijing, China.

    PubMed

    Liu, Wen; Chen, Weiping; Feng, Qi; Peng, Chi; Kang, Peng

    2016-12-01

    Cost-benefit analysis is demanded for guiding the plan, design and construction of green infrastructure practices in rapidly urbanized regions. We developed a framework to calculate the costs and benefits of different green infrastructures on stormwater reduction and utilization. A typical community of 54,783 m 2 in Beijing was selected for case study. For the four designed green infrastructure scenarios (green space depression, porous brick pavement, storage pond, and their combination), the average annual costs of green infrastructure facilities are ranged from 40.54 to 110.31 thousand yuan, and the average of the cost per m 3 stormwater reduction and utilization is 4.61 yuan. The total average annual benefits of stormwater reduction and utilization by green infrastructures of the community are ranged from 63.24 to 250.15 thousand yuan, and the benefit per m 3 stormwater reduction and utilization is ranged from 5.78 to 11.14 yuan. The average ratio of average annual benefit to cost of four green infrastructure facilities is 1.91. The integrated facilities had the highest economic feasibility with a benefit to cost ratio of 2.27, and followed by the storage pond construction with a benefit to cost ratio of 2.14. The results suggested that while the stormwater reduction and utilization by green infrastructures had higher construction and maintenance costs, their comprehensive benefits including source water replacements benefits, environmental benefits and avoided cost benefits are potentially interesting. The green infrastructure practices should be promoted for sustainable management of urban stormwater.

  12. Relationship between toxicities and clinical benefits of newly approved tyrosine kinase inhibitors in thyroid cancer: A meta-analysis of literature.

    PubMed

    Ye, Xiaobing; Zhu, Yiping; Cai, Juan

    2015-10-01

    The aim of this meta-analysis was to analyze the relationship of toxicities and clinical benefits of newly approved lenvatinib and sorafenib to thyroid cancer (TC) in patients. Three major medical databases, PubMed, EMBASE, and ISI web of science were systematically searched to identify all studies on lenvatinib and sorafenib in TC. A meta-analysis was performed to clarify the toxicities and clinical benefits of newly Food and Drug Administration (FDA) approved lenvatinib and sorafenib to thyroid cancer. Ten studies (n = 749) were included which evaluated the toxicities and clinical benefits of newly FDA approved lenvatinib and sorafenib to thyroid cancer. 537 (71.7%) of the 749 patients bearing TC (radioiodine-refractory, differentiated thyroid cancer) clinical benefits from lenvatinib or sorafenib, and serious adverse events occurred in 430 (57.4%) of the 749 patients ([risk ratio (RR) = 1.27, 95% confidence interval (CI) = (1.05-1.53), P = 0.01]). While 31 (4.1%) of the 749 patients died due to various reasons, that mainly accounts for severe bleeding events and cardiac arrest. The clinical benefit is obvious compared to deaths ([RR = 17.06, 95% CI = (12.08-24.11), P < 0.001]). Subgroup analyses were then conducted according to cancer type (radioiodine-refractory thyroid cancer [RR-TC] and TC). We found that in treating RR-TC, the clinical benefits are close to toxicities. While in treating TC, the clinical benefits are better than toxicities. And we found that sorafenib and lenvatinib might be proper to deal with TC (benefits rate 79.7%) compared to RR-TC (benefits rate 69.5%), taking consider of toxicities. Lenvatinib and sorafenib are useful in the treatment of TC. Although, their toxicities remain high (57.4%) in the patients, the death rate is controlled (4.1%). Take consider of toxicities, lenvatinib, and sorafenib are more useful for TC compared to RR-TC.

  13. [Relating costs to activities in hospitals. Use of internal cost accounting].

    PubMed

    Stavem, K

    1995-01-10

    During the last few years hospital cost accounting has become widespread in many countries, in parallel with increasing cost pressure, greater competition and new financing schemes. Cost accounting has been used in the manufacturing industry for many years. Costs can be related to activities and production, e.g. by the costing of procedures, episodes of care and other internally defined cost objectives. Norwegian hospitals have lagged behind in the adoption of cost accounting. They ought to act quickly if they want to be prepared for possible changes in health care financing. The benefits can be considerable to a hospital operating in a rapidly changing health care environment.

  14. Verification of the directivity index and other measures of directivity in predicting directional benefit

    NASA Astrophysics Data System (ADS)

    Dittberner, Andrew; Bentler, Ruth

    2005-09-01

    The relationship between various directivity measures and subject performance with directional microphone hearing aids was determined. Test devices included first- and second-order directional microphones. Recordings of sentences and noise (Hearing in Noise Test, HINT) were made through each test device in simple, complex, and anisotropic background noise conditions. Twenty-six subjects, with normal hearing, were administered the HINT test recordings, and directional benefit was computed. These measures were correlated to theoretical, free-field, and KEMAR DI values, as well as front-to-back ratios, in situ SNRs, and a newly proposed Db-SNR, wherein a predictive value of the SNR improvement is calculated as a function of the noise source incidence. The different predictive scores showed high correlation to the measured directional benefit scores in the complex (diffuse-like) background noise condition (r=0.89-0.97, p<0.05) but not across all background noise conditions (r=0.45-0.97, p<0.05). The Db-SNR approach and the in situ SNR measures provided excellent prediction of subject performance in all background noise conditions (0.85-0.97, p<0.05) None of the predictive measures could account for the effects of reverberation on the speech signal (r=0.35-0.40, p<0.05).

  15. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-46 Section... Requirements § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for... public accountant to conduct an examination of the financial statements of the plan; (2) Include within...

  16. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-46 Section... Requirements § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for... public accountant to conduct an examination of the financial statements of the plan; (2) Include within...

  17. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-46 Section... Requirements § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for... public accountant to conduct an examination of the financial statements of the plan; (2) Include within...

  18. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-46 Section... Requirements § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for... public accountant to conduct an examination of the financial statements of the plan; (2) Include within...

  19. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-46 Section... Requirements § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for... public accountant to conduct an examination of the financial statements of the plan; (2) Include within...

  20. Accounting for complementarity to maximize monitoring power for species management.

    PubMed

    Tulloch, Ayesha I T; Chadès, Iadine; Possingham, Hugh P

    2013-10-01

    To choose among conservation actions that may benefit many species, managers need to monitor the consequences of those actions. Decisions about which species to monitor from a suite of different species being managed are hindered by natural variability in populations and uncertainty in several factors: the ability of the monitoring to detect a change, the likelihood of the management action being successful for a species, and how representative species are of one another. However, the literature provides little guidance about how to account for these uncertainties when deciding which species to monitor to determine whether the management actions are delivering outcomes. We devised an approach that applies decision science and selects the best complementary suite of species to monitor to meet specific conservation objectives. We created an index for indicator selection that accounts for the likelihood of successfully detecting a real trend due to a management action and whether that signal provides information about other species. We illustrated the benefit of our approach by analyzing a monitoring program for invasive predator management aimed at recovering 14 native Australian mammals of conservation concern. Our method selected the species that provided more monitoring power at lower cost relative to the current strategy and traditional approaches that consider only a subset of the important considerations. Our benefit function accounted for natural variability in species growth rates, uncertainty in the responses of species to the prescribed action, and how well species represent others. Monitoring programs that ignore uncertainty, likelihood of detecting change, and complementarity between species will be more costly and less efficient and may waste funding that could otherwise be used for management. © 2013 Society for Conservation Biology.

  1. Influence of bioaccessibility of total mercury, methyl-mercury and selenium on the risk/benefit associated to the consumption of raw and cooked blue shark (Prionace glauca).

    PubMed

    Matos, J; Lourenço, H M; Brito, P; Maulvault, A L; Martins, L L; Afonso, C

    2015-11-01

    This study aimed to identify the benefit and risk associated with raw and cooked blue shark consumption taking into account the bioaccessibility of Se, Hg and MeHg, by using in vitro digestion method. Selenium, Hg and MeHg levels were higher in cooked samples, particularly in grilled blue shark. Whereas Se bioaccessibility was above 83% in grilled samples, Hg and MeHg bioaccessibility was lower in grilled samples with values near 50%. In addition, all Se-Health Beneficial Values were negative and the molar MeHg:Se ratios were higher than one. The risk-benefit assessment yielded a maximum consumption of one yearly meal for raw or cooked blue shark, thus emphasizing the need to recommend the consumption of a wider variety of seafood species in a balanced and healthy diet. Copyright © 2015 Elsevier Inc. All rights reserved.

  2. The Carbon Isotope Ratio in Local Molecular Clouds

    NASA Astrophysics Data System (ADS)

    Goto, Miwa; Usuda, Tomonori; Takato, Naruhisa; Masahiko, Hayashi; Sakamoto, Seiichi; Mitchell, George

    We report the carbon isotope ratio in nearby molecular clouds LkHα 101, AFGL 490, and Mon R2 IRS 3. The vibrational transition bands of 12CO ν = 2 ← 0 and 13CO ν = 1 ← 0 were observed with high resolution near-infrared spectroscopy (R = 23,000) to measure the relative abundance of 13CO to 12CO. The isotopic ratios are 12CO/13CO = 1379 (LkHα 101), 8649 (AFGL 490), and 158 (Mon R2 IRS 3), which is twice higher than in the solar neighborhood. The molecular clouds are with high visible extinction (AV = 10 70 mag), well shielded from destructive FUV field. It is questionable that the selective photo-destruction of 13CO plays a major role in biasing isotope ratio. Uncertainty in the Doppler parameters of the unresolved absorption lines, and possible emission filling of fundamental transitions are suspected to account for the high 12CO/13CO ratio. Higher resolution spectroscopy (R ~ 100,000) is the key to go for the accurate measurement of isotope ratio.

  3. Chemeketa's Accountability Defined: A Study of the Costs and Benefits of Nine Vocational-Technical Programs.

    ERIC Educational Resources Information Center

    Moore, George R.; Woodnutt, Tom

    The purpose of this report is to present the background and findings of a study conducted at Chemeketa Community College (CCC) during 1978-79 in which survey information gathered from former students and their employers was applied to a cost-benefit model to determine the usefulness of nine vocational programs. These programs were early childhood…

  4. 42 CFR 35.63 - Report of and accounting for contributions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false Report of and accounting for contributions. 35.63 Section 35.63 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICAL CARE AND EXAMINATIONS HOSPITAL AND STATION MANAGEMENT Contributions for the Benefit of Patients § 35.63...

  5. 42 CFR 35.63 - Report of and accounting for contributions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Report of and accounting for contributions. 35.63 Section 35.63 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICAL CARE AND EXAMINATIONS HOSPITAL AND STATION MANAGEMENT Contributions for the Benefit of Patients § 35.63...

  6. 42 CFR 35.63 - Report of and accounting for contributions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false Report of and accounting for contributions. 35.63 Section 35.63 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICAL CARE AND EXAMINATIONS HOSPITAL AND STATION MANAGEMENT Contributions for the Benefit of Patients § 35.63...

  7. 42 CFR 35.63 - Report of and accounting for contributions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false Report of and accounting for contributions. 35.63 Section 35.63 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICAL CARE AND EXAMINATIONS HOSPITAL AND STATION MANAGEMENT Contributions for the Benefit of Patients § 35.63...

  8. A Benefit Cost Analysis of the South Carolina MDTA Program. Preliminary Report.

    ERIC Educational Resources Information Center

    South Carolina Univ., Columbia. Bureau of Business and Economic Research.

    Manpower Development and Training Act (MDTA) programs completed in 1965 were evaluated by benefit-cost ratio and internal rate of return. Initial annual earnings differential figures at $525,650 and $719,629 were projected into the future at various rates of promotion and various rates of discount on the benefit stream. Resulting lifetime benefits…

  9. Obstructed Labor and Caesarean Delivery: The Cost and Benefit of Surgical Intervention

    PubMed Central

    Burns, Christy Turlington; Metzler, Ian S.; Farmer, Paul E.; Meara, John G.

    2012-01-01

    Background Although advances in the reduction of maternal mortality have been made, up to 273,000 women will die this year from obstetric etiologies. Obstructed labor (OL), most commonly treated with Caesarean delivery, has been identified as a major contributor to global maternal morbidity and mortality. We used economic and epidemiological modeling to estimate the cost per disability-adjusted life-year (DALY) averted and benefit-cost ratio of treating OL with Caesarean delivery for 49 countries identified as providing an insufficient number of Caesarean deliveries to meet demand. Methods and Findings Using publicly available data and explicit economic assumptions, we estimated that the cost per DALY (3,0,0) averted for providing Caesarean delivery for OL ranged widely, from $251 per DALY averted in Madagascar to $3,462 in Oman. The median cost per DALY averted was $304. Benefit-cost ratios also varied, from 0.6 in Zimbabwe to 69.9 in Gabon. The median benefit-cost ratio calculated was 6.0. The main limitation of this study is an assumption that lack of surgical capacity is the main factor responsible for DALYs from OL. Conclusions Using the World Health Organization's cost-effectiveness standards, investing in Caesarean delivery can be considered “highly cost-effective” for 48 of the 49 countries included in this study. Furthermore, in 46 of the 49 included countries, the benefit-cost ratio was greater than 1.0, implying that investment in Caesarean delivery is a viable economic proposition. While Caesarean delivery alone is not sufficient for combating OL, it is necessary, cost-effective by WHO standards, and ultimately economically favorable in the vast majority of countries included in this study. PMID:22558089

  10. Selenium and mercury molar ratios in saltwater fish from New Jersey: Individual and species variability complicate use in human health fish consumption advisories☆

    PubMed Central

    Burger, Joanna; Gochfeld, Michael

    2014-01-01

    Balancing risk versus benefits to humans and other organisms from consuming fish is a national concern in the USA, as well as in many other parts of the world. Protecting public health is both a federal and state responsibility, and states respond by issuing fish consumption advisories, particularly for mercury. Recently it has been emphasized that the protective role of selenium against mercury toxicity depends on their molar ratios, which should be evaluated as an indication of selenium’s protective capacity, and incorporated in risk assessments for fish consumption. However, there is no single “protective” ratio agreed upon. In this paper we examine the selenium:mercury (Se:Hg) molar ratios in a wide range of saltwater fish caught and eaten by recreational fishers along the New Jersey coast. We were particularly interested in interspecific and intraspecific variability, and whether the molar ratios were consistent within a species, allowing for its use in managing risk. The selenium–mercury molar ratio showed significant variation among and within fish species. The molar ratio decreased with the size of the fish species, decreased with the mercury levels, and within a fish species, the selenium:mercury ratio decreased with fish size. As an essential element, selenium undergoes some homeostatic regulation, but it is also highly toxic. Within species, mercury level tends to increase with size, accounting for the negative relationship between size and ratio. This variability may make it difficult to use the selenium:mercury molar ratio in risk assessment, risk management, and risk communication at this time, and more information is needed on how mercury and selenium actually interact and on the relationship between the molar ratios and health outcomes. PMID:22405995

  11. Cost-benefit analysis of screening for esophageal and gastric cardiac cancer.

    PubMed

    Wei, Wen-Qiang; Yang, Chun-Xia; Lu, Si-Han; Yang, Juan; Li, Bian-Yun; Lian, Shi-Yong; Qiao, You-Lin

    2011-03-01

    In 2005, a program named "Early Detection and Early Treatment of Esophageal and Cardiac Cancer" (EDETEC) was initiated in China. A total of 8279 residents aged 40-69 years old were recruited into the EDETEC program in Linzhou of Henan Province between 2005 and 2008. Howerer, the cost-benefit of the EDETEC program is not very clear yet. We conducted herein a cost-benefit analysis of screening for esophageal and cardiac cancer. The assessed costs of the EDETEC program included screening costs for each subject, as well as direct and indirect treatment costs for esophageal and cardiac severe dysplasia and cancer detected by screening. The assessed benefits of this program included the saved treatment costs, both direct and indirect, on esophageal and cardiac cancer, as well as the value of prolonged life due to screening, as determined by the human capital approach. The results showed the screening cost of finding esophageal and cardiac severe dysplasia or cancer ranged from RMB 2707 to RMB 4512, and the total cost on screening and treatment was RMB 13 115-14 920. The cost benefit was RMB 58 944-155 110 (the saved treatment cost, RMB 17 730, plus the value of prolonged life, RMB 41 214-137 380). The ratio of benefit-to-cost (BCR) was 3.95-11.83. Our results suggest that EDETEC has a high benefit-to-cost ratio in China and could be instituted into high risk areas of China.

  12. 401(k) plan asset allocation, account balances, and loan activity in 1998.

    PubMed

    VanDerhei, J; Holden, S; Quick, C

    2000-02-01

    The Employee Benefit Research Institute (EBRI) and the Investment Company Institute (ICI) have been collaborating for the past three years to collect data on participants in 401(k) plans. This effort, known as the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, has obtained data for 401(k) plan participants from certain of EBRI and ICI members serving as plan record keepers and administrators. The report includes 1998 information on 7.9 million active participants in 30,102 plans holding nearly $372 billion in assets. The data include demographic information, annual contributions, plan balances, asset allocation, and loans, and are broadly representative of the universe of 401(k) plans. The database also includes three years of longitudinal information on approximately 3.3 million participants. Key findings include: For all 401(k) participants in the 1998 EBRI/ICI database, almost three-quarters of plan balances are invested directly or indirectly in equity securities. Specifically, 49.8 percent of total plan balances are invested in equity funds, 17.7 percent in company stock, 11.4 percent in guaranteed investment contracts (GICs), 8.4 percent in balanced funds, 6.1 percent in bond funds, 4.7 percent in money funds, and 0.3 percent in other stable value funds. Participant asset allocation varies considerably with age. Younger participants tend to favor equity funds, while older participants are more disposed to invest in GICs and bond funds. On average, participants in their 20s have 62.1 percent of their account balances invested in equity funds, in contrast to 39.8 percent for those in their 60s. Participants in their 20s invest 4.7 percent of their assets in GICs, while those in their 60s invest 20.6 percent. Bond funds, which represent 4.7 percent of the assets of participants in their 20s, amount to 9.0 percent of the assets of participants in their 60s. Investment options offered by 401(k) plans appear to influence asset allocation

  13. 78 FR 43820 - Medicare Program; Medical Loss Ratio Requirements for the Medicare Advantage and the Medicare...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-22

    ... Advantage and the Medicare Prescription Drug Benefit Programs; Correction AGENCY: Centers for Medicare... Medicare Advantage and the Medicare Prescription Drug Benefit Programs final rule and does not make... Register titled ``Medicare Program; Medical Loss Ratio Requirements for the Medicare Advantage and the...

  14. Variation of employee benefit costs by age.

    PubMed

    Rappaport, A

    2000-01-01

    Health care, pension, and disability plans account for the bulk of employers' benefit costs, as defined in this article. Because those costs tend to rise as employees get older, the age structure of the workforce affects not only employers' costs but ultimately their competitiveness in global markets. How much costs vary depends in large part on the structure of the benefits package provided. The method a company chooses to finance benefits generally varies with its size. This article focuses primarily on the benefit practices of large, private employers. In the long run, such employers pay the costs associated with the demographics of their workers, whereas small employers can often pool costs with other companies in the community. In addition, small employers often offer fewer benefits, and the costs and financing of those benefits are subject to the insurance markets and state regulations. The discussion of benefit packages is illustrated by case studies based on benefits that are typical for three types of organizations--a large traditional company such as steel, automobile, and manufacturing; a large financial services company such as a bank or health care organization; and a medium-sized retail organization. The case studies demonstrate the extent to which the costs of typical packages vary and reveal that employers differ radically in the incentives they offer employees to retire at a specific time. An employer can shift the variation in cost by age by changing the structure of the benefit program. The major forces that drive age differences in benefit costs are the time value of money (the period of time available to earn investment income and the operation of compound interest) and rates of health care use, disability, and death. Those forces apply universally, in the United States and elsewhere, and they have not changed in recent years. However, the marketplace and the prevalence of various types of benefit programs have changed, and those changes have

  15. A Cost Benefit Analysis of an Active Travel Intervention with Health and Carbon Emission Reduction Benefits.

    PubMed

    Chapman, Ralph; Keall, Michael; Howden-Chapman, Philippa; Grams, Mark; Witten, Karen; Randal, Edward; Woodward, Alistair

    2018-05-11

    Active travel (walking and cycling) is beneficial for people’s health and has many co-benefits, such as reducing motor vehicle congestion and pollution in urban areas. There have been few robust evaluations of active travel, and very few studies have valued health and emissions outcomes. The ACTIVE before-and-after quasi-experimental study estimated the net benefits of health and other outcomes from New Zealand’s Model Communities Programme using an empirical analysis comparing two intervention cities with two control cities. The Programme funded investment in cycle paths, other walking and cycling facilities, cycle parking, ‘shared spaces’, media campaigns and events, such as ‘Share the Road’, and cycle-skills training. Using the modified Integrated Transport and Health Impacts Model, the Programme’s net economic benefits were estimated from the changes in use of active travel modes. Annual benefits for health in the intervention cities were estimated at 34.4 disability-adjusted life years (DALYs) and two lives saved due to reductions in cardiac disease, diabetes, cancer, and respiratory disease. Reductions in transport-related carbon emissions were also estimated and valued. Using a discount rate of 3.5%, the estimated benefit/cost ratio was 11:1 and was robust to sensitivity testing. It is concluded that when concerted investment is made in active travel in a city, there is likely to be a measurable, positive return on investment.

  16. A Cost Benefit Analysis of an Active Travel Intervention with Health and Carbon Emission Reduction Benefits

    PubMed Central

    Grams, Mark; Witten, Karen; Woodward, Alistair

    2018-01-01

    Active travel (walking and cycling) is beneficial for people’s health and has many co-benefits, such as reducing motor vehicle congestion and pollution in urban areas. There have been few robust evaluations of active travel, and very few studies have valued health and emissions outcomes. The ACTIVE before-and-after quasi-experimental study estimated the net benefits of health and other outcomes from New Zealand’s Model Communities Programme using an empirical analysis comparing two intervention cities with two control cities. The Programme funded investment in cycle paths, other walking and cycling facilities, cycle parking, ‘shared spaces’, media campaigns and events, such as ‘Share the Road’, and cycle-skills training. Using the modified Integrated Transport and Health Impacts Model, the Programme’s net economic benefits were estimated from the changes in use of active travel modes. Annual benefits for health in the intervention cities were estimated at 34.4 disability-adjusted life years (DALYs) and two lives saved due to reductions in cardiac disease, diabetes, cancer, and respiratory disease. Reductions in transport-related carbon emissions were also estimated and valued. Using a discount rate of 3.5%, the estimated benefit/cost ratio was 11:1 and was robust to sensitivity testing. It is concluded that when concerted investment is made in active travel in a city, there is likely to be a measurable, positive return on investment. PMID:29751618

  17. Do health benefits outweigh the costs of mass recreational programs? An economic analysis of four Ciclovía programs.

    PubMed

    Montes, Felipe; Sarmiento, Olga L; Zarama, Roberto; Pratt, Michael; Wang, Guijing; Jacoby, Enrique; Schmid, Thomas L; Ramos, Mauricio; Ruiz, Oscar; Vargas, Olga; Michel, Gabriel; Zieff, Susan G; Valdivia, Juan Alejandro; Cavill, Nick; Kahlmeier, Sonja

    2012-02-01

    One promising public health intervention for promoting physical activity is the Ciclovía program. The Ciclovía is a regular multisectorial community-based program in which streets are temporarily closed for motorized transport, allowing exclusive access to individuals for recreational activities and physical activity. The objective of this study was to conduct an analysis of the cost-benefit ratios of physical activity of the Ciclovía programs of Bogotá and Medellín in Colombia, Guadalajara in México, and San Francisco in the U.S.A. The data of the four programs were obtained from program directors and local surveys. The annual cost per capita of the programs was: U.S. $6.0 for Bogotá, U.S. $23.4 for Medellín, U.S. $6.5 for Guadalajara, and U.S. $70.5 for San Francisco. The cost-benefit ratio for health benefit from physical activity was 3.23-4.26 for Bogotá, 1.83 for Medellín, 1.02-1.23 for Guadalajara, and 2.32 for San Francisco. For the program of Bogotá, the cost-benefit ratio was more sensitive to the prevalence of physically active bicyclists; for Guadalajara, the cost-benefit ratio was more sensitive to user costs; and for the programs of Medellín and San Francisco, the cost-benefit ratios were more sensitive to operational costs. From a public health perspective for promoting physical activity, these Ciclovía programs are cost beneficial.

  18. Evaluating the Investment Potential of HSAs in Benefit Programs.

    PubMed

    LaFleur, James; Magner, Liana; Domaszewicz, Sander

    Despite its complexities, the health savings account (HSA) is a powerful and growing element of the U.S. financial landscape. In the future, employers will likely be expected to provide tax-advantaged savings programs for employees' current and future medical expenses. This article discusses investment lineup issues that must be addressed in order to optimize HSAs to help participants achieve successful outcomes. Plan sponsors at the forefront of addressing these issues (and perhaps others) will be in a better position to help their employees maximize both the health benefits and the wealth benefits provided for a secure retirement.

  19. A cost-benefit analysis of music therapy in a home hospice.

    PubMed

    Romo, Rafael; Gifford, Lisa

    2007-01-01

    Medicare's fixed daily rates create an absolute cost constraint on hospices; consequently, the growth in hospice brings financial pressures. The patient efficacy of music therapy has been demonstrated in the literature and includes improving pain, agitation, disruptive behaviors, communication, depression, and quality of life. Music therapy is well suited to hospice as it addresses the four domains of palliative care (physiological, emotional, social, and spiritual care). In this small study, the total cost of patients in music therapy was $10,659 and $13,643 for standard care patients, resulting in a cost savings of $2984. The music therapy program cost $3615, yielding a cost benefit ratio of 0.83. When using cost per patient day, the cost benefit ratio is 0.95.

  20. 29 CFR 2509.75-9 - Interpretive bulletin relating to guidelines on independence of accountant retained by Employee...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... independence of accountant retained by Employee Benefit Plan. 2509.75-9 Section 2509.75-9 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR GENERAL INTERPRETIVE BULLETINS RELATING TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 § 2509.75-9 Interpretive...

  1. 29 CFR 2509.75-9 - Interpretive bulletin relating to guidelines on independence of accountant retained by Employee...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... independence of accountant retained by Employee Benefit Plan. 2509.75-9 Section 2509.75-9 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR GENERAL INTERPRETIVE BULLETINS RELATING TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 § 2509.75-9 Interpretive...

  2. Principles and methods of managerial cost-accounting systems.

    PubMed

    Suver, J D; Cooper, J C

    1988-01-01

    An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

  3. Benefits in cash or in kind? A community consultation on types of benefits in health research on the Kenyan Coast.

    PubMed

    Njue, Maureen; Molyneux, Sassy; Kombe, Francis; Mwalukore, Salim; Kamuya, Dorcas; Marsh, Vicki

    2015-01-01

    Providing benefits and payments to participants in health research, either in cash or in kind, is a common but ethically controversial practice. While much literature has concentrated on appropriate levels of benefits or payments, this paper focuses on less well explored ethical issues around the nature of study benefits, drawing on views of community members living close to an international health research centre in Kenya. The consultation, including 90 residents purposively chosen to reflect diversity, used a two-stage deliberative process. Five half-day workshops were each followed by between two and four small group discussions, within a two week period (total 16 groups). During workshops and small groups, facilitators used participatory methods to share information, and promote reflection and debate on ethical issues around types of benefits, including cash, goods, medical and community benefits. Data from workshop and field notes, and voice recordings of small group discussions, were managed using Nvivo 10 and analysed using a Framework Analysis approach. The methods generated in-depth discussion with high levels of engagement. Particularly for the most-poor, under-compensation of time in research carries risks of serious harm. Cash payments may best support compensation of costs experienced; while highly valued, goods and medical benefits may be more appropriate as an 'appreciation' or incentive for participation. Community benefits were seen as important in supporting but not replacing individual-level benefits, and in building trust in researcher-community relations. Cash payments were seen to have higher risks of undue inducement, commercialising relationships and generating family conflicts than other benefits, particularly where payments are high. Researchers should consider and account for burdens families may experience when children are involved in research. Careful context-specific research planning and skilled and consistent communication about

  4. Benefits in Cash or in Kind? A Community Consultation on Types of Benefits in Health Research on the Kenyan Coast

    PubMed Central

    Njue, Maureen; Molyneux, Sassy; Kombe, Francis; Mwalukore, Salim; Kamuya, Dorcas; Marsh, Vicki

    2015-01-01

    Background Providing benefits and payments to participants in health research, either in cash or in kind, is a common but ethically controversial practice. While much literature has concentrated on appropriate levels of benefits or payments, this paper focuses on less well explored ethical issues around the nature of study benefits, drawing on views of community members living close to an international health research centre in Kenya. Methods The consultation, including 90 residents purposively chosen to reflect diversity, used a two-stage deliberative process. Five half-day workshops were each followed by between two and four small group discussions, within a two week period (total 16 groups). During workshops and small groups, facilitators used participatory methods to share information, and promote reflection and debate on ethical issues around types of benefits, including cash, goods, medical and community benefits. Data from workshop and field notes, and voice recordings of small group discussions, were managed using Nvivo 10 and analysed using a Framework Analysis approach. Findings and Conclusions The methods generated in-depth discussion with high levels of engagement. Particularly for the most-poor, under-compensation of time in research carries risks of serious harm. Cash payments may best support compensation of costs experienced; while highly valued, goods and medical benefits may be more appropriate as an ‘appreciation’ or incentive for participation. Community benefits were seen as important in supporting but not replacing individual-level benefits, and in building trust in researcher-community relations. Cash payments were seen to have higher risks of undue inducement, commercialising relationships and generating family conflicts than other benefits, particularly where payments are high. Researchers should consider and account for burdens families may experience when children are involved in research. Careful context-specific research planning

  5. A theoretically based determination of bowen-ratio fetch requirements

    USGS Publications Warehouse

    Stannard, D.I.

    1997-01-01

    Determination of fetch requirements for accurate Bowen-ratio measurements of latent- and sensible-heat fluxes is more involved than for eddy-correlation measurements because Bowen-ratio sensors are located at two heights, rather than just one. A simple solution to the diffusion equation is used to derive an expression for Bowen-ratio fetch requirements, downwind of a step change in surface fluxes. These requirements are then compared to eddy-correlation fetch requirements based on the same diffusion equation solution. When the eddy-correlation and upper Bowen-ratio sensor heights are equal, and the available energy upwind and downwind of the step change is constant, the Bowen-ratio method requires less fetch than does eddy correlation. Differences in fetch requirements between the two methods are greatest over relatively smooth surfaces. Bowen-ratio fetch can be reduced significantly by lowering the lower sensor, as well as the upper sensor. The Bowen-ratio fetch model was tested using data from a field experiment where multiple Bowen-ratio systems were deployed simultaneously at various fetches and heights above a field of bermudagrass. Initial comparisons were poor, but improved greatly when the model was modified (and operated numerically) to account for the large roughness of the upwind cotton field.

  6. A framework for analysis of research risks and benefits to participants in standard of care pragmatic clinical trials.

    PubMed

    Chen, Stephanie C; Kim, Scott Yh

    2016-12-01

    Standard of care pragmatic clinical trials that compare treatments already in use could improve care and reduce costs, but there is considerable debate about the research risks of standard of care pragmatic clinical trials and how to apply informed consent regulations to such trials. We sought to develop a framework integrating the insights from opposing sides of the debate. We developed a formal risk-benefit analysis framework for standard of care pragmatic clinical trials and then applied it to key provisions of the US federal regulations. Our formal framework for standard of care pragmatic clinical trial risk-benefit analysis takes into account three key considerations: the ex ante estimates of risks and benefits of the treatments to be compared in a standard of care pragmatic clinical trial, the allocation ratios of treatments inside and outside such a trial, and the significance of some participants receiving a different treatment inside a trial than outside the trial. The framework provides practical guidance on how the research ethics regulations on informed consent should be applied to standard of care pragmatic clinical trials. Our proposed formal model makes explicit the relationship between the concepts used by opposing sides of the debate about the research risks of standard of care pragmatic clinical trials and can be used to clarify the implications for informed consent. © The Author(s) 2016.

  7. Comparative study of volatile organic compounds in ambient air using observed mixing ratios and initial mixing ratios taking chemical loss into account - A case study in a typical urban area in Beijing.

    PubMed

    Gao, Jian; Zhang, Jie; Li, Hong; Li, Lei; Xu, Linghong; Zhang, Yujie; Wang, Zhanshan; Wang, Xuezhong; Zhang, Weiqi; Chen, Yizhen; Cheng, Xi; Zhang, Hao; Peng, Liang; Chai, Fahe; Wei, Yongjie

    2018-07-01

    Volatile organic compounds (VOCs) can react with atmospheric radicals while being transported after being emitted, resulting in substantial losses. Using only observed VOC mixing ratios to assess VOC pollution, is therefore problematic. The observed mixing ratios and initial mixing ratios taking chemical loss into consideration were performed using data for 90 VOCs in the atmosphere in a typical urban area in Beijing in winter 2013 to gain a more accurate view of VOC pollution. The VOC sources, ambient VOC mixing ratios and compositions, variability and influencing factors, contributions to near-ground-ozone and health risks posed were assessed. Source apportionment should be conducted using initial mixing ratios, but health risks should be assessed using observed mixing ratios. The daytime daily mean initial mixing ratio (72.62ppbv) was 7.72ppbv higher than the daytime daily mean observed mixing ratio (64.90ppbv). Alkenes contributed >70% of the consumed VOCs. The nighttime daily mean observed mixing ratio was 71.66ppbv, 6.76ppbv higher than the daytime mixing ratio. The observed mixing ratio for 66 VOCs was 40.31% higher in Beijing than New York. The OFPs of Ini-D (266.54ppbv) was underestimated 23.41% compared to the OFP of Obs-D (204.14ppbv), improving emission control of ethylene and propene would be an effective way of controlling O 3 . Health risk assessments performed for 28 hazardous VOCs show that benzene, chloroform, 1,2-dichloroethane, and acetaldehyde pose carcinogenic risk and acrolein poses non-carcinogenic risks. Source apportionment results indicated that vehicle exhausts, solvent usage and industrial processes were the main VOC source during the study. Copyright © 2018. Published by Elsevier B.V.

  8. Employee Health and Optional Benefits | Alaska Division of Retirement and

    Science.gov Websites

    Categories Health Information Life Disability DCAP Forms/Publications Features Empower Retirement Account RIN DRB Home Retirement Benefits Employer Services AlaskaCare Easy Navigation Employee Health Gym Discount Health Plan FAQs Overview What Plan am I in? Information Enrollment Information FAQs Premiums

  9. Employee Health Plan Details | Alaska Division of Retirement and Benefits

    Science.gov Websites

    Health Information Life Disability DCAP Forms/Publications Features Empower Retirement Account Info Home Retirement Benefits Employer Services AlaskaCare Easy Navigation Employee Health Gym Discount Health Plan FAQs Overview What Plan am I in? Information Enrollment Information FAQs Premiums Qualified

  10. 26 CFR 1.410(b)-3 - Employees and former employees who benefit under a plan.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... under the section 401(a)(4) general test. (C) Defined contribution plans. A defined contribution plan is... the plan. Thus, for example, if the formula under a defined benefit plan takes into account only the... benefit previously accrued were disregarded. This could happen, for example, when the plan is applying the...

  11. Accounting for heterogeneity of public lands in hedonic property models

    Treesearch

    Charlotte Ham; Patricia A. Champ; John B. Loomis; Robin M. Reich

    2012-01-01

    Open space lands, national forests in particular, are usually treated as homogeneous entities in hedonic price studies. Failure to account for the heterogeneous nature of public open spaces may result in inappropriate inferences about the benefits of proximate location to such lands. In this study the hedonic price method is used to estimate the marginal values for...

  12. Workplace injuries and the take-up of Social Security disability benefits.

    PubMed

    O'Leary, Paul; Boden, Leslie I; Seabury, Seth A; Ozonoff, Al; Scherer, Ethan

    2012-01-01

    Workplace injuries and illnesses are an important cause of disability. State workers' compensation programs provide almost $60 billion per year in cash and medical-care benefits for those injuries and illnesses. Social Security Disability Insurance (DI) is the largest disability insurance program in the United States, with annual cash payments to disabled workers of $95 billion in 2008. Because injured workers may also receive DI benefits, it is important to understand how those two systems interact to provide benefits. This article uses matched state workers' compensation and Social Security data to study the relationship between workplace injuries and illnesses and DI benefit receipt. We find that having a lost-time injury substantially increases the probability of DI receipt, and, for people who become DI beneficiaries, those with injuries receive DI benefits at younger ages. This relationship remains robust even after we account for important personal and work characteristics.

  13. Management accounting for advanced technological environments.

    PubMed

    Kaplan, R S

    1989-08-25

    Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurement of quality, manufacturing lead times, flexibility, and customer responsiveness, as well as more accurate measures of the actual costs of consumed resources. Activity-based cost systems can assign the costs of indirect and support resources to the specific products and activities that benefit from these resources. Both operational control and activity-based systems represent new opportunities for improved managerial information in complex, technologically advanced environments.

  14. An examination of flexible spending accounts.

    PubMed

    Cardon, J H; Showalter, M H

    2001-11-01

    This paper develops a framework for analyzing flexible spending account (FSA) participation and usage. We explore patterns of FSA usage using data from a benefits firm for 1996 including an examination of types of FSA expenditures and their timing. We estimate some simple econometric models of the participation decision and also the decision of how much to put into an FSA. Several pieces of evidence suggest that much of an FSA election amount is based on foreknowledge of expenditures. We also find that participants tend to spend their election amount early, thus obtaining an interest-free loan.

  15. Analysis of multicrystal pump–probe data sets. I. Expressions for the RATIO model

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Fournier, Bertrand; Coppens, Philip

    2014-08-30

    The RATIO method in time-resolved crystallography [Coppenset al.(2009).J. Synchrotron Rad.16, 226–230] was developed for use with Laue pump–probe diffraction data to avoid complex corrections due to wavelength dependence of the intensities. The application of the RATIO method in processing/analysis prior to structure refinement requires an appropriate ratio model for modeling the light response. The assessment of the accuracy of pump–probe time-resolved structure refinements based on the observed ratios was discussed in a previous paper. In the current paper, a detailed ratio model is discussed, taking into account both geometric and thermal light-induced changes.

  16. Cost of tax-exempt health benefits in 1998.

    PubMed

    Sheils, J; Hogan, P

    1999-01-01

    The tax expenditure for health benefits is the amount of revenues that the federal government forgoes by exempting the following from the federal income and Social Security taxes: (1) employer health benefits contribution, (2) health spending under flexible spending plans, and (3) the tax deduction for health expenses. The health tax expenditure was $111.2 billion in 1998. This figure varied from $2,357 per family among those with annual incomes of $100,000 or more to $71 per family among those with annual incomes of less than $15,000. Families with incomes of $100,000 or more (10 percent of the population) accounted for 23.6 percent of all tax expenditures.

  17. Estimating the benefits of public health policies that reduce harmful consumption.

    PubMed

    Ashley, Elizabeth M; Nardinelli, Clark; Lavaty, Rosemarie A

    2015-05-01

    For products such as tobacco and junk food, where policy interventions are often designed to decrease consumption, affected consumers gain utility from improvements in lifetime health and longevity but also lose utility associated with the activity of consuming the product. In the case of anti-smoking policies, even though published estimates of gross health and longevity benefits are up to 900 times higher than the net consumer benefits suggested by a more direct willingness-to-pay estimation approach, there is little recognition in the cost-benefit and cost-effectiveness literature that gross estimates will overstate intrapersonal welfare improvements when utility losses are not netted out. This paper presents a general framework for analyzing policies that are designed to reduce inefficiently high consumption and provides a rule of thumb for the relationship between net and gross consumer welfare effects: where there exists a plausible estimate of the tax that would allow consumers to fully internalize health costs, the ratio of the tax to the per-unit long-term cost can provide an upper bound on the ratio of net to gross benefits. Published 2014. This article is a U.S. Government work and is in the public domain in the USA.

  18. High/variable mixture ratio O2/H2 engine

    NASA Technical Reports Server (NTRS)

    Adams, A.; Parsley, R. C.

    1988-01-01

    Vehicle/engine analysis studies have identified the High/Dual Mixture Ratio O2/H2 Engine cycle as a leading candidate for an advanced Single Stage to Orbit (SSTO) propulsion system. This cycle is designed to allow operation at a higher than normal O/F ratio of 12 during liftoff and then transition to a more optimum O/F ratio of 6 at altitude. While operation at high mixture ratios lowers specific impulse, the resultant high propellant bulk density and high power density combine to minimize the influence of atmospheric drag and low altitude gravitational forces. Transition to a lower mixture ratio at altitude then provides improved specific impulse relative to a single mixture ratio engine that must select a mixture ratio that is balanced for both low and high altitude operation. This combination of increased altitude specific impulse and high propellant bulk density more than offsets the compromised low altitude performance and results in an overall mission benefit. Two areas of technical concern relative to the execution of this dual mixture ratio cycle concept are addressed. First, actions required to transition from high to low mixture ratio are examined, including an assessment of the main chamber environment as the main chamber mixture ratio passes through stoichiometric. Secondly, two approaches to meet a requirement for high turbine power at high mixture ratio condition are examined. One approach uses high turbine temperature to produce the power and requires cooled turbines. The other approach incorporates an oxidizer-rich preburner to increase turbine work capability via increased turbine mass flow.

  19. Does the ratio and thickness of prevertebral soft tissue provide benefit in blunt cervical spine injury?

    PubMed

    Shiau, J-P; Chin, C-C; Yeh, C-N; Chen, J-F; Lee, S-T; Fang, J-F; Liao, C-C

    2013-06-01

    Although many reports advocate computed tomography (CT) as the initial surveillance tool for occult cervical spine injury (CSI) at the emergency department (ED), the role of a lateral cervical spine radiograph (LCSX) has still not been replaced. We hypothesized that the increased width of the prevertebral soft tissue on an LCSX provides helpful information for selecting the high-risk patients who need to be evaluated with more accurate diagnostic tools. This was a retrospective and consecutive series of injured patients requiring cervical spine evaluation who were first imaged with three-view plain films at the ED. The prevertebral soft tissue thickness (PVST) and ratio of prevertebral soft tissue thickness to the cervical vertebrae diameter (PVST ratio) were calculated on the LCSX. Suspicion of CSI was confirmed by either CT or magnetic resonance imaging (MRI) scans. A total of 826 adult trauma patients requiring cervical spine evaluation were enrolled. The C3 PVST and PVST ratio were significantly different between patients with or without upper cervical area injury (UCAI, 8.64 vs. 5.49 mm, and 0.394 vs. 0.276, respectively), and, likewise, the C6 PVST and PVST ratio for patients with or without lower cervical area injury (LCAI, 16.89 vs. 14.66 mm, and 0.784 vs. 0.749, respectively). The specificity was greater than 90 % in predicting UCAI and LCAI when combining these two parameters. This method maximizes the usefulness of LCSX during the initial assessment of a conscious patient with blunt head and neck injury, especially for the identification of high-risk patients requiring prompt CT or MRI; on the other hand, it prevents the overuse of these high-cost imaging studies as initial diagnostic tools.

  20. SNAP Benefits: Can an Adequate Benefit Be Defined?123

    PubMed Central

    Yaktine, Ann L.; Caswell, Julie A.

    2014-01-01

    The Supplemental Nutrition Assistance Program (SNAP) increases the food purchasing power of participating households. A committee convened by the Institute of Medicine (IOM) examined the question of whether it is feasible to define SNAP allotment adequacy. Total resources; individual, household, and environmental factors; and SNAP program characteristics that affect allotment adequacy were identified from a framework developed by the IOM committee. The committee concluded that it is feasible to define SNAP allotment adequacy; however, such a definition must take into account the degree to which participants’ total resources and individual, household, and environmental factors influence the purchasing power of SNAP benefits and the impact of SNAP program characteristics on the calculation of the dollar value of the SNAP allotment. The committee recommended that the USDA Food and Nutrition Service investigate ways to incorporate these factors and program characteristics into research aimed at defining allotment adequacy. PMID:24425718

  1. 75 FR 34626 - Rules and Regulations for Abandoned Individual Account Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-18

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 29 CFR Part 2578 Rules and Regulations for Abandoned Individual Account Plans CFR Correction In Title 29 of the Code of Federal Regulations, Part 1927 to End, revised as of July 1, 2009, on pages 664 and 665, remove the second Appendix C...

  2. [Wholegrain cereals and sanitary benefits].

    PubMed

    Ortega, Rosa M; Aparicio Vizuete, Aránzazu; Jiménez Ortega, Ana Isabel; Rodríguez Rodríguez, Elena

    2015-07-18

    Dietary guidelines indicate that to get a proper nutrition is recommended eating 3 or more servings per day of whole grain. However, the recommendation is little known in the Spanish population, and almost the entire population doesn't fulfill it. Therefore, the aim of this review is to analyze the nutritional and health benefits associated with the consumption of whole grain cereals and the potential benefits related to the meeting of this guideline. Literature search regarding the topic. Whole grain cereals are rich in carbohydrates, fiber, vitamins and minerals, and its contribution to the average diet helps to achieve current recommended intakes and nutritional goals, so its consumption in the recommended amount supposes a nutritional benefit. Moreover, several studies indicate that increased consumption of whole grain cereal is associated with protection against various chronic degenerative diseases (cardiovascular, diabetes, cancer and metabolic syndrome), assisting in the maintenance of digestive health and body weight. These results may be due to the contribution of nutrients, fiber and phytochemicals of these foods, as well as the displacement of the diet of other products with a less desirable nutritional profile, taking into account the composition of the average Spanish diet. In fact, the consumption of whole grain cereals has been linked with a possible improvement in the intestinal microbiota and antioxidant protection. In spite of these advantages, cereal consumption is looked with suspicion by many individuals, especially those concerned about weight control and additional benefits associated to consumption of whole grain cereals are not known. Whole grain cereals should be daily consumed in amounts of 3 or more servings/day, to achieve the nutritional and health benefits described in numerous investigations. More outreach is needed to ensure that the guideline is known and it's applied. Copyright AULA MEDICA EDICIONES 2014. Published by AULA MEDICA

  3. Selenium and mercury molar ratios in saltwater fish from New Jersey: individual and species variability complicate use in human health fish consumption advisories.

    PubMed

    Burger, Joanna; Gochfeld, Michael

    2012-04-01

    Balancing risk versus benefits to humans and other organisms from consuming fish is a national concern in the USA, as well as in many other parts of the world. Protecting public health is both a federal and state responsibility, and states respond by issuing fish consumption advisories, particularly for mercury. Recently it has been emphasized that the protective role of selenium against mercury toxicity depends on their molar ratios, which should be evaluated as an indication of selenium's protective capacity, and incorporated in risk assessments for fish consumption. However, there is no single "protective" ratio agreed upon. In this paper we examine the selenium:mercury (Se:Hg) molar ratios in a wide range of saltwater fish caught and eaten by recreational fishers along the New Jersey coast. We were particularly interested in interspecific and intraspecific variability, and whether the molar ratios were consistent within a species, allowing for its use in managing risk. The selenium-mercury molar ratio showed significant variation among and within fish species. The molar ratio decreased with the size of the fish species, decreased with the mercury levels, and within a fish species, the selenium:mercury ratio decreased with fish size. As an essential element, selenium undergoes some homeostatic regulation, but it is also highly toxic. Within species, mercury level tends to increase with size, accounting for the negative relationship between size and ratio. This variability may make it difficult to use the selenium:mercury molar ratio in risk assessment, risk management, and risk communication at this time, and more information is needed on how mercury and selenium actually interact and on the relationship between the molar ratios and health outcomes. Copyright © 2012 Elsevier Inc. All rights reserved.

  4. Costs and Benefits of Research and Participant Opinion Change.

    ERIC Educational Resources Information Center

    Watson, Neill; Bloch, Richard M.

    Researchers and the committees established for the protection of research participants are obliged to consider the ratio of ethical costs to benefits when making decisions about whether a study should be conducted. Pre- and post-questionnaires were administered to students participating in reserach projects to assess their opinions concerning…

  5. An Assessment of Gas Foil Bearing Scalability and the Potential Benefits to Civilian Turbofan Engines

    NASA Technical Reports Server (NTRS)

    Bruckner, Robert J.

    2010-01-01

    Over the past several years the term oil-free turbomachinery has been used to describe a rotor support system for high speed turbomachinery that does not require oil for lubrication, damping, or cooling. The foundation technology for oil-free turbomachinery is the compliant foil bearing. This technology can replace the conventional rolling element bearings found in current engines. Two major benefits are realized with this technology. The primary benefit is the elimination of the oil lubrication system, accessory gearbox, tower shaft, and one turbine frame. These components account for 8 to 13 percent of the turbofan engine weight. The second benefit that compliant foil bearings offer to turbofan engines is the capability to operate at higher rotational speeds and shaft diameters. While traditional rolling element bearings have diminished life, reliability, and load capacity with increasing speeds, the foil bearing has a load capacity proportional to speed. The traditional applications for foil bearings have been in small, lightweight machines. However, recent advancements in the design and manufacturing of foil bearings have increased their potential size. An analysis, grounded in experimentally proven operation, is performed to assess the scalability of the modern foil bearing. This analysis was coupled to the requirements of civilian turbofan engines. The application of the foil bearing to larger, high bypass ratio engines nominally at the 120 kN (approx.25000 lb) thrust class has been examined. The application of this advanced technology to this system was found to reduce mission fuel burn by 3.05 percent.

  6. How "accountable" are accountable care organizations?

    PubMed

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  7. Individual choice in spending accounts. Can we rely on employees to choose well?

    PubMed

    Schweitzer, M; Hershey, J C; Asch, D A

    1996-06-01

    Flexible spending accounts (FSA) represent a current health care financing tool that may become an important component of incremental health care reform. Because FSAs require employees to make financial contributions based on anticipated health care needs, contribution decisions are likely to be subject to many of the errors made in other insurance decisions. The authors analyzed the benefits selections, benefits forms completion, and FSA contribution levels of approximately 9,500 employees of the University of Pennsylvania from 1987 to 1992. Default and repeat choice trends characterize the completion of benefits forms and the reselection of health insurance options by employees. Despite the economic benefits of contributing to an FSA, only 14% of employees contributed in any one year and 73% never made a contribution. Multivariate models of these contributions fail to demonstrate the importance of what ought to be relevant influences in contribution decisions (for example, age, income, family status, or underlying health insurance). Whereas most FSA decisions are characterized by default contributions of $0, employees who contribute in one year are most likely to contribute exactly the same amount the next year, even when other circumstances change. The pervasiveness of these patterns raises concerns that health care reform plans that rely on financial incentives at the consumer level--for example, proposed medical saving accounts--will be inefficient.

  8. Identifying the Costs and Benefits of Educational Psychology: A Preliminary Exploration in Two Local Authorities

    ERIC Educational Resources Information Center

    Gibbs, Simon; Papps, Ivy

    2017-01-01

    This article provides an account of a small-scale pilot study of the cost and perceived benefits of the educational psychology services in two comparably small local authorities in England. This study is preparatory to a more detailed examination of the costs and likely benefits of state provision of educational psychology services in England. The…

  9. Patients prefer pictures to numbers to express cardiovascular benefit from treatment.

    PubMed

    Goodyear-Smith, Felicity; Arroll, Bruce; Chan, Lydia; Jackson, Rod; Wells, Sue; Kenealy, Timothy

    2008-01-01

    This study aimed to determine which methods of expressing a preventive medication's benefit encourage patients with known cardiovascular disease to decide to take the medication and which methods patients prefer. We identified patients in Auckland, New Zealand, family practices located in areas of differing socioeconomic status who had preexisting heart disease (myocardial infarction, angina, or both) and were taking statins. The patients were interviewed about their preference for methods of expressing the benefit of a hypothetical medication. Benefits were expressed numerically (relative risk, absolute risk, number needed to treat, odds ratio, natural frequency) and graphically. Statistical testing was adjusted for practice. We interviewed 100 eligible patients, representing a 53% response rate. No matter how the risk was expressed, the majority of patients indicated they would be encouraged to take the medication. Two-thirds (68) of the patients preferred 1 method of expressing benefit over others. Of this group, 57% preferred the information presented graphically. This value was significantly greater (P <.001) than the 19% who chose the next most preferred option, relative risk. Few patients preferred absolute risk (13%) or natural frequencies (9%). Only a single patient (1%) preferred the odds ratio. None preferred number needed to treat. Ninety percent of patients responding to a question about framing preferred positive framing (description of the benefit of treatment) over negative framing (description of the harm of not being treated). Although number needed to treat is a useful tool for communicating risk and benefit to clinicians, this format was the least likely to encourage patients to take medication. As graphical representation of benefit was the method patients preferred most, consideration should be given to developing visual aids to support shared clinical decision making.

  10. High-Stakes Hustle: Public Schools and the New Billion Dollar Accountability

    ERIC Educational Resources Information Center

    Baines, Lawrence A.; Stanley, Gregory Kent

    2004-01-01

    High-stakes testing costs up to $50 billion per annum, has no impact on student achievement, and has changed the focus of American public schools. This article analyzes the benefits and costs of the accountability movement, as well as discusses its roots in the eugenics movements of the early 20th century.

  11. Holding Accountability Models Accountable

    ERIC Educational Resources Information Center

    Pyatte, Jeff A.

    1974-01-01

    This article provides an accurate account of the history of the Texarkana Project, the first attempt to demonstrate accountability in education by using the engineering model. Using the average per pupil expenditure as a basis for comparison, the cost of engineering in Texarkana is shown to be very high. (Author)

  12. Program Benefits Guidance: Analysis of Benefits Associated with Projects and Technologies Supported by the Alternative and Renewable Fuel and Vehicle Technology Program

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Melaina, Marc; Warner, Ethan; Sun, Yongling

    The Alternative and Renewable Fuel and Vehicle Technologies Program (ARFVTP) supports a wide range of alternative, low-carbon fuel and vehicle projects in California. This report focuses on two types of ARFVTP benefits. Expected benefits reflect successful deployment of vehicles and fuels supported through program projects. Market transformation benefits represent benefits resulting from project influences on future market conditions to accelerated technology adoption rates. Data collected directly from ARFVTP projects funded from 2009 to first quarter 2014 are used as inputs to the benefits analysis, where possible. Expected benefit estimation methods rely primarily upon project-level data and result in year single-pointmore » estimates within the 2011 to 2025 analysis period. Results suggest that the 178 projects evaluated for expected benefits, representing an investment of $351.3 million in ARFVTP funds, could result in a reduction in petroleum fuel use by 236 million gallons per year and greenhouse gases (GHGs) by 1.7 million metric tonnes carbon dioxide equivalent (MMTCO2e) per year by 2025. Market transformation benefits are described as accruing in addition to expected benefits. They are inherently more uncertain and theoretical than expected benefits, and are therefore reported as high and low ranges, with results suggesting reductions of 1.1 MMTCO2e to 2.5 MMTCO2e per year in GHG reductions and 102 million to 330 million gallons per year in petroleum fuel reductions by 2025. Taking both benefit types into account, results suggest that ARFVTP projects have the potential to make substantial progress toward meeting California's long-term GHG and petroleum fuel use reduction goals. As additional project data become available and market success with alternative and renewable fuels and vehicles grows, the analytic framework relied upon to develop these estimates will become more rigorous and will have a greater capacity to inform future ARFVTP activities.« less

  13. Teaching Elementary Accounting to Non-Accounting Majors

    ERIC Educational Resources Information Center

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

    A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

  14. Comparing multiple competing interventions in the absence of randomized trials using clinical risk-benefit analysis

    PubMed Central

    2012-01-01

    Background To demonstrate the use of risk-benefit analysis for comparing multiple competing interventions in the absence of randomized trials, we applied this approach to the evaluation of five anticoagulants to prevent thrombosis in patients undergoing orthopedic surgery. Methods Using a cost-effectiveness approach from a clinical perspective (i.e. risk benefit analysis) we compared thromboprophylaxis with warfarin, low molecular weight heparin, unfractionated heparin, fondaparinux or ximelagatran in patients undergoing major orthopedic surgery, with sub-analyses according to surgery type. Proportions and variances of events defining risk (major bleeding) and benefit (thrombosis averted) were obtained through a meta-analysis and used to define beta distributions. Monte Carlo simulations were conducted and used to calculate incremental risks, benefits, and risk-benefit ratios. Finally, net clinical benefit was calculated for all replications across a range of risk-benefit acceptability thresholds, with a reference range obtained by estimating the case fatality rate - ratio of thrombosis to bleeding. Results The analysis showed that compared to placebo ximelagatran was superior to other options but final results were influenced by type of surgery, since ximelagatran was superior in total knee replacement but not in total hip replacement. Conclusions Using simulation and economic techniques we demonstrate a method that allows comparing multiple competing interventions in the absence of randomized trials with multiple arms by determining the option with the best risk-benefit profile. It can be helpful in clinical decision making since it incorporates risk, benefit, and personal risk acceptance. PMID:22233221

  15. A likelihood ratio model for the determination of the geographical origin of olive oil.

    PubMed

    Własiuk, Patryk; Martyna, Agnieszka; Zadora, Grzegorz

    2015-01-01

    Food fraud or food adulteration may be of forensic interest for instance in the case of suspected deliberate mislabeling. On account of its potential health benefits and nutritional qualities, geographical origin determination of olive oil might be of special interest. The use of a likelihood ratio (LR) model has certain advantages in contrast to typical chemometric methods because the LR model takes into account the information about the sample rarity in a relevant population. Such properties are of particular interest to forensic scientists and therefore it has been the aim of this study to examine the issue of olive oil classification with the use of different LR models and their pertinence under selected data pre-processing methods (logarithm based data transformations) and feature selection technique. This was carried out on data describing 572 Italian olive oil samples characterised by the content of 8 fatty acids in the lipid fraction. Three classification problems related to three regions of Italy (South, North and Sardinia) have been considered with the use of LR models. The correct classification rate and empirical cross entropy were taken into account as a measure of performance of each model. The application of LR models in determining the geographical origin of olive oil has proven to be satisfactorily useful for the considered issues analysed in terms of many variants of data pre-processing since the rates of correct classifications were close to 100% and considerable reduction of information loss was observed. The work also presents a comparative study of the performance of the linear discriminant analysis in considered classification problems. An approach to the choice of the value of the smoothing parameter is highlighted for the kernel density estimation based LR models as well. Copyright © 2014 Elsevier B.V. All rights reserved.

  16. Cost-benefit analysis in occupational health: a comparison of intervention scenarios for occupational asthma and rhinitis among bakery workers.

    PubMed

    Meijster, Tim; van Duuren-Stuurman, Birgit; Heederik, Dick; Houba, Remko; Koningsveld, Ernst; Warren, Nicholas; Tielemans, Erik

    2011-10-01

    Use of cost-benefit analysis in occupational health increases insight into the intervention strategy that maximises the cost-benefit ratio. This study presents a methodological framework identifying the most important elements of a cost-benefit analysis for occupational health settings. One of the main aims of the methodology is to evaluate cost-benefit ratios for different stakeholders (employers, employees and society). The developed methodology was applied to two intervention strategies focused on reducing respiratory diseases. A cost-benefit framework was developed and used to set up a calculation spreadsheet containing the inputs and algorithms required to calculate the costs and benefits for all cost elements. Inputs from a large variety of sources were used to calculate total costs, total benefits, net costs and the benefit-to-costs ratio for both intervention scenarios. Implementation of a covenant intervention program resulted in a net benefit of €16 848 546 over 20 years for a population of 10 000 workers. Implementation was cost-effective for all stakeholders. For a health surveillance scenario, total benefits resulting from a decreased disease burden were estimated to be €44 659 352. The costs of the interventions could not be calculated. This study provides important insights for developing effective intervention strategies in the field of occupational medicine. Use of a model based approach enables investigation of those parameters most likely to impact on the effectiveness and costs of interventions for work related diseases. Our case study highlights the importance of considering different perspectives (of employers, society and employees) in assessing and sharing the costs and benefits of interventions.

  17. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  18. Health benefits, ecological threats of low-carbon electricity

    NASA Astrophysics Data System (ADS)

    Gibon, Thomas; Hertwich, Edgar G.; Arvesen, Anders; Singh, Bhawna; Verones, Francesca

    2017-03-01

    Stabilizing global temperature will require a shift to renewable or nuclear power from fossil power and the large-scale deployment of CO2 capture and storage (CCS) for remaining fossil fuel use. Non-climate co-benefits of low-carbon energy technologies, especially reduced mortalities from air pollution and decreased ecosystem damage, have been important arguments for policies to reduce CO2 emissions. Taking into account a wide range of environmental mechanisms and the complex interactions of the supply chains of different technologies, we conducted the first life cycle assessment of potential human health and ecological impacts of a global low-carbon electricity scenario. Our assessment indicates strong human health benefits of low-carbon electricity. For ecosystem quality, there is a significant trade-off between reduced pollution and climate impacts and potentially significant ecological impacts from land use associated with increased biopower utilization. Other renewables, nuclear power and CCS show clear ecological benefits, so that the climate mitigation scenario with a relatively low share of biopower has lower ecosystem impacts than the baseline scenario. Energy policy can maximize co-benefits by supporting other renewable and nuclear power and developing biomass supply from sources with low biodiversity impact.

  19. Comparison of WIC benefit redemptions in Michigan indicates higher utilization among Arab American families.

    PubMed

    Pooler, Jennifer; Gleason, Stacy F

    2014-01-01

    To assess Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) benefit use across Arab American, Hispanic, and non-Arab/non-Hispanic families participating in the Michigan WIC program using point-of-sale Electronic Benefits Transfer data. Cross-sectional analysis using administrative data obtained from the Michigan WIC program, which collects Arab American ethnicity in addition to Hispanic ethnicity and race. Michigan. Families participating in the Michigan WIC program in March, 2012 (n = 152,989). Families redeeming all WIC benefits. Bivariate frequencies and multivariate logistic regression model identified characteristics of families associated with full redemption of WIC food benefits. About 12% of WIC families fully redeemed their benefits in March, 2012. Compared with non-Arab/non-Hispanic families, Arab American WIC families were significantly more likely to use all of their monthly WIC benefits, even after controlling for family characteristics (adjusted odds ratio, 3.6; 95% confidence interval, 3.4-3.8). Rates of redemption for Hispanic families, however, were the same as for non-Arab/non-Hispanic families (adjusted odds ratio, 1.0; 95% confidence interval, 0.9-1.0). State WIC programs moving toward implementation of Electronic Benefits Transfer should consider ways to enhance systems that would allow for more opportunities to conduct targeted analyses of benefit use across participant subpopulations. Findings point to low overall WIC benefit use. Additional research is needed to explore methods to increase benefit use among all WIC populations, including whether specific factors may contribute to higher redemptions among ethnic minorities, and whether they can be translated to other subpopulations. Copyright © 2014 Society for Nutrition Education and Behavior. All rights reserved.

  20. A cost-benefit analysis on the specialization in departments of obstetrics and gynecology in Japan.

    PubMed

    Shen, Junyi; Fukui, On; Hashimoto, Hiroyuki; Nakashima, Takako; Kimura, Tadashi; Morishige, Kenichiro; Saijo, Tatsuyoshi

    2012-03-27

    In April 2008, the specialization in departments of obstetrics and gynecology was conducted in Sennan area of Osaka prefecture in Japan, which aims at solving the problems of regional provision of obstetrical service. Under this specialization, the departments of obstetrics and gynecology in two city hospitals were combined as one medical center, whilst one hospital is in charge of the department of gynecology and the other one operates the department of obstetrics. In this paper, we implement a cost-benefit analysis to evaluate the validity of this specialization. The benefit-cost ratio is estimated at 1.367 under a basic scenario, indicating that the specialization can generate a net benefit. In addition, with a consideration of different kinds of uncertainty in the future, a number of sensitivity analyses are conducted. The results of these sensitivity analyses suggest that the specialization is valid in the sense that all the estimated benefit-cost ratios are above 1.0 in any case.

  1. Using National Education Accounts to Help Address the Global Learning Crisis. Global Views. Policy Paper 2011-03

    ERIC Educational Resources Information Center

    van der Gaag, Jacques; Abetti, Pauline

    2011-01-01

    This policy brief outlines how national education accounts (NEAs) are created, and why they are a vast improvement over current financial tracking systems in the education sector. Examples from the health sector illustrate the benefits of national accounts for improving public services, and their ubiquity highlights the poor state of affairs of…

  2. Experimental evidence that corticosterone affects offspring sex ratios in quail

    PubMed Central

    Pike, Thomas W; Petrie, Marion

    2006-01-01

    Recent studies have shown that some species of birds have a remarkable degree of control over the sex ratio of offspring they produce. However, the mechanism by which they achieve this feat is unknown. Hormones circulating in the breeding female are particularly sensitive to environmental perturbations, and so could provide a mechanism for her to bias the sex ratio of her offspring in favour of the sex that would derive greatest benefit from the prevailing environmental conditions. Here, we present details of an experiment in which we manipulated levels of testosterone, 17β-oestradiol and corticosterone in breeding female Japanese quail (Coturnix coturnix japonica) using Silastic implants and looked for effects on the sex ratio of offspring produced. Offspring sex ratio in this species was significantly correlated with faecal concentrations of the principal avian stress hormone, corticosterone, and artificially elevated levels of corticosterone resulted in significantly female-biased sex ratios at laying. Varying testosterone and 17β-oestradiol had no effect on sex ratio alone, and faecal levels of these hormones did not vary in response to corticosterone. Our results suggest that corticosterone may be part of the sex-biasing process in birds. PMID:16600886

  3. Which Benefits of Research Participation Count as ‘Direct’?

    PubMed Central

    Friedman, Alexander; Robbins, Emily; Wendler, David

    2010-01-01

    It is widely held that individuals who are unable to provide informed consent should be enrolled in clinical research only when the risks are low, or the research offers them the prospect of direct benefit. There is now a rich literature on when the risks of clinical research are low enough to enroll individuals who cannot consent. Much less attention has focused on which benefits of research participation count as ‘direct’, and the few existing accounts disagree over how this crucial concept should be defined. This disagreement raises concern over whether those who cannot consent, including children and adults with severe dementia, are being adequately protected. The present paper attempts to address this concern by considering first what additional protections are needed for these vulnerable individuals. This analysis suggests that the extant definitions of direct benefits either provide insufficient protection for research subjects or pose excessive obstacles to appropriate research. This analysis also points to a modified definition of direct benefits with the potential to avoid these two extremes, protecting individuals who cannot consent without blocking appropriate research. PMID:20497168

  4. Lifetime distributional effects of Social Security retirement benefits.

    PubMed

    Smith, Karen; Toder, Eric; Iams, Howard

    This article presents three measures of the distribution of actual and projected net benefits (benefits minus payroll taxes) from Social Security's Old-Age and Survivors Insurance (OASI) for people born between 1931 and 1960. The results are based on simulations with the Social Security Administration's Model of Income in the Near Term (MINT), which projects retirement income through 2020. The base sample for MINT is the U.S. Census Bureau's Survey of Income and Program Participation panels for 1990 to 1993, matched with Social Security administrative records. The study population is grouped into 5-year birth cohorts and then ranked by economic status in three ways. First, the population is divided into five groups on the basis of individual lifetime covered earnings, and their lifetime present values of OASI benefits received and payroll taxes paid are calculated. By this measure, OASI provides much higher benefits to the lowest quintile of earners than to other groups, but it becomes less redistributive toward lower earners in more recent birth cohorts. Second, people are ranked by shared lifetime covered earnings, and the values of shared benefits received and payroll taxes paid are computed. Individuals are assumed to split covered earnings, benefits, and payroll taxes with their spouses in the years they are married. By the shared covered earnings measure, OASI is still much more favorable to persons in the lower income quintiles, although to a lesser degree than when people are ranked by individual covered earnings. OASI becomes more progressive among recent cohorts, even as net lifetime benefits decline for the entire population. Finally, individuals are ranked on the basis of their shared permanent income from age 62, when they become eligible for early retirement benefits, until death. Their annual Social Security benefits are compared with the benefits they would have received if they had saved their payroll taxes in individual accounts and used the

  5. Radial fingering under arbitrary viscosity and density ratios

    NASA Astrophysics Data System (ADS)

    Anjos, Pedro H. A.; Dias, Eduardo O.; Miranda, José A.

    2017-08-01

    We study viscous fingering formation in radial Hele-Shaw cell geometry considering the combined action of capillary and inertial effects for arbitrary values of viscosity and density ratios. We tackle the problem by employing a perturbative mode-coupling approach and focus our attention on weakly nonlinear stages of the dynamics. If inertial effects are neglected, our theoretical results indicate that the shape of the resulting interfacial patterns is significantly affected by changes in the viscosity ratio. Under such conditions, the growing fingers tend to proliferate through a repeated ramification process (e.g., by finger bifurcation, quadrifurcation, etc.) as the capillary number is increased. Nevertheless, we find that this scenario is dramatically altered when inertia is taken into account. When inertia is relevant, the conventional finger splitting morphologies are replaced by three-lobed structures, characterized by the occurrence of sidebranching phenomena. We verify that slightly different types of sidebranched patterns arise, presenting either wide or sharp fingertips, for a range of capillary numbers and density ratios.

  6. Exploring the national benefits of Alaska's tongass national forest

    Treesearch

    Steward D. Allen; David N. Bengston; David P. Fan

    2000-01-01

    A large sample of national news media stories about the Tongass National Forest--covering January 1, 1985, through July 31, 1997--was analyzed using the InfoTrend software and method. The main purpose of the analysis was to explore the national-level benefits and values reflected in news accounts about the Tongass. Results indicate that the nature of social debate...

  7. Accounting for social accountability: developing critiques of social accountability within medical education.

    PubMed

    Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

    2014-01-01

    The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

  8. Biological and chemical removal of Cr(VI) from waste water: cost and benefit analysis.

    PubMed

    Demir, Aynur; Arisoy, Münevver

    2007-08-17

    The objective of the present study is cost and benefit analysis of biological and chemical removal of hexavalent chromium [Cr(VI)] ions. Cost and benefit analysis were done with refer to two separate studies on removal of Cr(VI), one of heavy metals with a crucial role concerning increase in environmental pollution and disturbance of ecological balance, through biological adsorption and chemical ion-exchange. Methods of biological and chemical removal were compared with regard to their cost and percentage in chrome removal. According to the result of the comparison, cost per unit in chemical removal was calculated 0.24 euros and the ratio of chrome removal was 99.68%, whereas those of biological removal were 0.14 and 59.3% euros. Therefore, it was seen that cost per unit in chemical removal and chrome removal ratio were higher than those of biological removal method. In the current study where chrome removal is seen as immeasurable benefit in terms of human health and the environment, percentages of chrome removal were taken as measurable benefit and cost per unit of the chemicals as measurable cost.

  9. A cost-benefit analysis of varicella vaccination in Aragón.

    PubMed

    Peña Blasco, Guillermo; Blasco Pérez-Aramendía, M Jesús

    2017-10-01

    Varicella, a contagious and infectious disease that is usually benign in children, may become complicated among adults and vulnerable children and may even be life-threatening. There are effective vaccines. A retrospective study was conducted about costs and resulting hospitalizations related to this disease in the population of Aragón in the 2004-2014 period. Costs were compared to the expenses that would have been incurred if those people had received the vaccine and also to the expenses of vaccinating the 1-year-old population over the entire period. A cost-benefit analysis was done to assess the economic impact of varicella vaccination. Data for the 11-year period were provided by the Autonomous Community of Aragón (Spain) and included annual varicella incidence, hospital discharges of varicella cases, costs of primary health care visits and hospitalizations for each year, costs of each workday as per the minimum annual salary and of drugs used). Capitalized costs were estimated and compared to capitalized expenses of vaccination, and a sensitivity analysis was performed. A benefit-cost ratio of 1.6 was obtained considering that all children who had varicella had been vaccinated and had received a booster dose. A benefit-cost ratio of 1.24 was obtained considering that the vaccine had been administered to every 1-year-old individual at a price of EUR 28.59 per vaccine. Over the 11-year period, 53% of hospitalizations corresponded to children younger than 5 years old. Public campaigns for the immunization of children younger than 4 years old with 2 doses lead to cost savings and are cost-effective because the vaccine price results in a benefit-cost ratio greater than 1. A major reduction is expected in the number of hospitalizations among children aged 3-4 years. Sociedad Argentina de Pediatría

  10. Metabolite ratios to assumed stable creatine level may confound the quantification of proton brain MR spectroscopy.

    PubMed

    Li, Belinda S Y; Wang, Hao; Gonen, Oded

    2003-10-01

    In localized brain proton MR spectroscopy ((1)H-MRS), metabolites' levels are often expressed as ratios, rather than as absolute concentrations. Frequently, their denominator is the creatine [Cr], which level is explicitly assumed to be stable in normal as well as in many pathologic states. The rationale is that ratios self-correct for imager and localization method differences, gain instabilities, regional susceptibility variations and partial volume effects. The implicit assumption is that these benefits are worth their cost(w)-(w) propagation of the individual variation of each of the ratio's components. To test this hypothesis, absolute levels of N-acetylaspartate [NAA], choline [Cho] and [Cr] were quantified in various regions of the brains of 8 volunteers, using 3-dimensional (3D) (1)H-MRS at 1.5 T. The results show that in over 50% of approximately 2000 voxels examined, [NAA]/[Cr] and [Cho]/[Cr] exhibited higher coefficients of variations (CV) than [NAA] and [Cho] individually. Furthermore, in approximately 33% of these voxels, the ratios' CVs exceeded even the combined constituents' CVs. Consequently, basing metabolite quantification on ratios and assuming stable [Cr] introduces more variability into (1)H-MRS than it prevents. Therefore, its cost exceeds the benefit.

  11. Risk/Benefit Communication about Food-A Systematic Review of the Literature.

    PubMed

    Frewer, L J; Fischer, A R H; Brennan, M; Bánáti, D; Lion, R; Meertens, R M; Rowe, G; Siegrist, M; Verbeke, W; Vereijken, C M J L

    2016-07-26

    A systematic review relevant to the following research questions was conducted (1) the extent to which different theoretical frameworks have been applied to food risk/benefit communication and (2) the impact such food risk/benefit communication interventions have had on related risk/benefit attitudes and behaviors. Fifty four papers were identified. The analysis revealed that (primarily European or US) research interest has been relatively recent. Certain food issues were of greater interest to researchers than others, perhaps reflecting the occurrence of a crisis, or policy concern. Three broad themes relevant to the development of best practice in risk (benefit) communication were identified: the characteristics of the target population; the contents of the information; and the characteristics of the information sources. Within these themes, independent and dependent variables differed considerably. Overall, acute risk (benefit) communication will require advances in communication process whereas chronic communication needs to identify audience requirements. Both citizen's risk/benefit perceptions and (if relevant) related behaviors need to be taken into account, and recommendations for behavioral change need to be concrete and actionable. The application of theoretical frameworks to the study of risk (benefit) communication was infrequent, and developing predictive models of effective risk (benefit) communication may be contingent on improved theoretical perspectives.

  12. From brief gaps to very long pauses: temporal isolation does not benefit serial recall.

    PubMed

    Nimmo, Lisa M; Lewandowsky, Stephan

    2005-12-01

    Theoretical explanations of short-term memory for serial order can be classified on the basis of whether or not they invoke time as a causal variable. According to time-based accounts, such as temporal distinctiveness theories, there is an intimate link between time and memory. Event-based theories, by contrast, postulate processes such as interference or rehearsal to account for seemingly temporal phenomena in short-term memory. We report an experiment that examined whether extended temporal isolation benefits serial recall performance. Regardless of whether the participants were quiet or performed articulatory suppression during list presentation, temporal isolation did not benefit memory even if items were separated from their neighbors by up to 7 sec. These findings challenge time-based theories of short-term memory.

  13. Perceived exercise benefits and barriers of non-exercising female university students in the United Kingdom.

    PubMed

    Lovell, Geoff P; El Ansari, Walid; Parker, John K

    2010-03-01

    Many individuals do not engage in sufficient physical activity due to low perceived benefits and high perceived barriers to exercise. Given the increasing incidence of obesity and obesity related health disorders, this topic requires further exploration. We used the Exercise Benefits/Barriers Scale to assess perceived benefit and barrier intensities to exercise in 200 non-exercising female university students (mean age 19.3 years, SD = 1.06) in the UK. Although our participants were selected because they self reported themselves to be non-exercising, however they reported significantly higher perceived benefits from exercise than perceived barriers to exercise [t(199) = 6.18, p < 0.001], and their perceived benefit/barrier ratio was 1.33. The greatest perceived benefit from exercise was physical performance followed by the benefits of psychological outlook, preventive health, life enhancement, and then social interaction. Physical performance was rated significantly higher than all other benefits. Psychological outlook and preventive health were not rated significantly different, although both were significantly higher than life enhancement and social interaction. Life enhancement was also rated significantly higher than social interaction. The greatest perceived barrier to exercise was physical exertion, which was rated significantly higher than time expenditure, exercise milieu, and family discouragement barriers. Implications from this investigation for the design of physical activity programmes include the importance, for females, of a perception of high benefit/barrier ratio that could be conducive to participation in exercise. Applied interventions need to assist female students to 'disengage' from or overcome any perceived 'unpleasantness' of physical exertion during physical activity (decrease their perceived barriers), and to further highlight the multiple health and other benefits of regular exercising (increase their perceived benefits).

  14. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

    ... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

  15. Portuguese preschool children: Benefit (EPA+DHA and Se) and risk (MeHg) assessment through the consumption of selected fish species.

    PubMed

    Cardoso, C; Bernardo, I; Bandarra, N M; Louro Martins, L; Afonso, C

    2018-05-01

    This study aimed to assess the risk-benefit balance associated to fish consumption by Portuguese preschool children. For this purpose, databases (from IPMA and literature) were mined and mathematically processed by a model based on the Extreme Value Theory assuming consumption scenarios. Eicosapentaenoic (EPA) and docosahexaenoic acid (DHA) and selenium (Se) and methylmercury (MeHg) were selected as critical components of fish, given their health impact and significant contents in some fish species. Assessment also took into account that Se may protect against MeHg toxicity. With exception of blue shark, Se Health Benefit Value (Se-HBV), was always positive (ranging between 3.3 and 14.9) and Se:MeHg ratio was always higher than one (3.8 to 32.3). It was also estimated that the deleterious effects of MeHg on children IQ were offset by the beneficial impact of EPA+DHA in fish except for grilled black scabbardfish consumed every day. Blue shark, regardless of the culinary treatment, yielded very high probabilities of exceeding MeHg TWI (higher than 84 % with a single weekly meal), thus raising serious concerns. EPA+DHA benefits were high in salmon regardless of culinary treatment (> 84 %). Fish consumption by children is advisable with exception of blue shark and boiled and grilled tuna. Copyright © 2018 Elsevier Ltd. All rights reserved.

  16. Who Benefits from Gender Responsive Treatment? Accounting for Abuse History on Longitudinal Outcomes for Women in Prison.

    PubMed

    Saxena, Preeta; Messina, Nena; Grella, Christine E

    2014-04-01

    This study explores outcome variation among women offenders who participated in gender-responsive substance abuse treatment (GRT). In order to identify subgroups of participants that may differentially benefit from this treatment, secondary analyses examined the interaction between randomization into GRT and a history of abuse (physical/sexual) on depression and number of substances used post- treatment. The sample consisted of 115 incarcerated women assessed at baseline and 6- and 12-months post parole. Longitudinal regression showed that women reporting abuse randomized into GRT had significantly reduced odds of depression ( OR = .29, p < .05, 95% CI = .10 - .86) and lowered rates of number of substances used ( IRR = .52, p < .05, 95% CI = 0.28-0.98), in comparison to those who reported abuse and were randomized to the non-GRT group. GRT for women offenders who have experienced prior abuse would maximize the benefits of the trauma-informed, gender-sensitive intervention.

  17. The Faithless Employee: A Case Involving the Legal and Accounting Issues Associated with Employee Theft of Company Funds

    ERIC Educational Resources Information Center

    Gruber, Robert; Molloy, James

    2005-01-01

    This case explores the areas of public accounting/auditing and business law as they relate to the conduct of an employee who intentionally and unlawfully obtains, and, negotiates for his own benefit, his employer's negotiable instruments (checks). In particular, this case involves an accountant who unlawfully acquired negotiable instruments,…

  18. 30 CFR 204.213 - May I obtain relief for a property that benefits from other Federal or State incentive programs?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... PROPERTIES Accounting and Auditing Relief § 204.213 May I obtain relief for a property that benefits from other Federal or State incentive programs? You may obtain accounting and auditing relief for production...

  19. Women's Benefits and Harms Trade-Offs in Breast Cancer Screening: Results from a Discrete-Choice Experiment.

    PubMed

    Sicsic, Jonathan; Pelletier-Fleury, Nathalie; Moumjid, Nora

    2018-01-01

    Over the past decade, the benefits and harms balance of breast cancer (BC) screening has been widely debated. To elicit women's trade-offs between the benefits and harms of BC screening and to analyze the main determinants of these trade-offs. A discrete-choice experiment with seven attributes depicting BC screening programs including varying levels of BC mortality, overdiagnosis, and false-positive result was used. Eight hundred twelve women aged 40 to 74 years with no personal history of BC recruited by a survey institute and representative of the French general population (age, socioeconomic level, and geographical location) completed the discrete-choice experiment. Preference heterogeneity was investigated using generalized multinomial logit models from which individual trade-offs were derived, and their main determinants were assessed using generalized linear models. Screening acceptance rates under various benefits and harms ratios were simulated on the basis of the distribution of individual preferences. The women would be willing to accept on average 14.1 overdiagnosis cases (median = 9.6) and 47.8 false-positive results (median = 27.2) to avoid one BC-related death. After accounting for preference heterogeneity, less than 50% of women would be willing to accept 10 overdiagnosis cases for one BC-related death avoided. Screening acceptance rates were higher among women with higher socioeconomic level and lower among women with poor health. Women are sensitive to both the benefits and the harms of BC screening and their preferences are highly heterogeneous. Our study provides useful results for public health authorities and clinicians willing to improve their recommendations of BC screening on the basis of women's preferences. Copyright © 2018 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

  20. Health co-benefits from air pollution and mitigation costs of the Paris Agreement: a modelling study.

    PubMed

    Markandya, Anil; Sampedro, Jon; Smith, Steven J; Van Dingenen, Rita; Pizarro-Irizar, Cristina; Arto, Iñaki; González-Eguino, Mikel

    2018-03-01

    Although the co-benefits from addressing problems related to both climate change and air pollution have been recognised, there is not much evidence comparing the mitigation costs and economic benefits of air pollution reduction for alternative approaches to meeting greenhouse gas targets. We analysed the extent to which health co-benefits would compensate the mitigation cost of achieving the targets of the Paris climate agreement (2°C and 1·5°C) under different scenarios in which the emissions abatement effort is shared between countries in accordance with three established equity criteria. Our study had three stages. First, we used an integrated assessment model, the Global Change Assessment Model (GCAM), to investigate the emission (greenhouse gases and air pollutants) pathways and abatement costs of a set of scenarios with varying temperature objectives (nationally determined contributions, 2°C, or 1·5°C) and approaches to the distribution of climate change methods (capability, constant emission ratios, and equal per capita). The resulting emissions pathways were transferred to an air quality model (TM5-FASST) to estimate the concentrations of particulate matter and ozone in the atmosphere and the resulting associated premature deaths and morbidity. We then applied a monetary value to these health impacts by use of a term called the value of statistical life and compared these values with those of the mitigation costs calculated from GCAM, both globally and regionally. Our analysis looked forward to 2050 in accordance with the socioeconomic narrative Shared Socioeconomic Pathways 2. The health co-benefits substantially outweighed the policy cost of achieving the target for all of the scenarios that we analysed. In some of the mitigation strategies, the median co-benefits were double the median costs at a global level. The ratio of health co-benefit to mitigation cost ranged from 1·4 to 2·45, depending on the scenario. At the regional level, the costs of

  1. Surface area-volume ratios in insects.

    PubMed

    Kühsel, Sara; Brückner, Adrian; Schmelzle, Sebastian; Heethoff, Michael; Blüthgen, Nico

    2017-10-01

    Body mass, volume and surface area are important for many aspects of the physiology and performance of species. Whereas body mass scaling received a lot of attention in the literature, surface areas of animals have not been measured explicitly in this context. We quantified surface area-volume (SA/V) ratios for the first time using 3D surface models based on a structured light scanning method for 126 species of pollinating insects from 4 orders (Diptera, Hymenoptera, Lepidoptera, and Coleoptera). Water loss of 67 species was measured gravimetrically at very dry conditions for 2 h at 15 and 30 °C to demonstrate the applicability of the new 3D surface measurements and relevance for predicting the performance of insects. Quantified SA/V ratios significantly explained the variation in water loss across species, both directly or after accounting for isometric scaling (residuals of the SA/V ∼ mass 2/3 relationship). Small insects with a proportionally larger surface area had the highest water loss rates. Surface scans of insects to quantify allometric SA/V ratios thus provide a promising method to predict physiological responses, improving the potential of body mass isometry alone that assume geometric similarity. © 2016 Institute of Zoology, Chinese Academy of Sciences.

  2. A temporal discriminability account of children's eyewitness suggestibility.

    PubMed

    Bright-Paul, Alexandra; Jarrold, Christopher

    2009-07-01

    Children's suggestibility is typically measured using a three-stage 'event-misinformation-test' procedure. We examined whether suggestibility is influenced by the time delays imposed between these stages, and in particular whether the temporal discriminability of sources (event and misinformation) predicts performance. In a novel approach, the degree of source discriminability was calculated as the relative magnitude of two intervals (the ratio of event-misinformation and misinformation-test intervals), based on an adaptation of existing 'ratio-rule' accounts of memory. Five-year-olds (n =150) watched an event, and were exposed to misinformation, before memory for source was tested. The absolute event-test delay (12 versus 24 days) and the 'ratio' of event-misinformation/misinformation-test intervals (11:1, 3:1, 1:1, 1:3 and 1:11) were manipulated across participants. The temporal discriminability of sources, measured by the ratio, was indeed a strong predictor of suggestibility. Most importantly, if the ratio was constant (e.g. 18/6 versus 9/3 days), performance was remarkably similar despite variations in absolute delay (e.g. 24 versus 12 days). This intriguing finding not only extends the ratio-rule of distinctiveness to misinformation paradigms, but also serves to illustrate a new empirical means of differentiating between explanations of suggestibility based on interference between sources and disintegration of source information over time.

  3. Serial binary interval ratios improve rhythm reproduction.

    PubMed

    Wu, Xiang; Westanmo, Anders; Zhou, Liang; Pan, Junhao

    2013-01-01

    Musical rhythm perception is a natural human ability that involves complex cognitive processes. Rhythm refers to the organization of events in time, and musical rhythms have an underlying hierarchical metrical structure. The metrical structure induces the feeling of a beat and the extent to which a rhythm induces the feeling of a beat is referred to as its metrical strength. Binary ratios are the most frequent interval ratio in musical rhythms. Rhythms with hierarchical binary ratios are better discriminated and reproduced than rhythms with hierarchical non-binary ratios. However, it remains unclear whether a superiority of serial binary over non-binary ratios in rhythm perception and reproduction exists. In addition, how different types of serial ratios influence the metrical strength of rhythms remains to be elucidated. The present study investigated serial binary vs. non-binary ratios in a reproduction task. Rhythms formed with exclusively binary (1:2:4:8), non-binary integer (1:3:5:6), and non-integer (1:2.3:5.3:6.4) ratios were examined within a constant meter. The results showed that the 1:2:4:8 rhythm type was more accurately reproduced than the 1:3:5:6 and 1:2.3:5.3:6.4 rhythm types, and the 1:2.3:5.3:6.4 rhythm type was more accurately reproduced than the 1:3:5:6 rhythm type. Further analyses showed that reproduction performance was better predicted by the distribution pattern of event occurrences within an inter-beat interval, than by the coincidence of events with beats, or the magnitude and complexity of interval ratios. Whereas rhythm theories and empirical data emphasize the role of the coincidence of events with beats in determining metrical strength and predicting rhythm performance, the present results suggest that rhythm processing may be better understood when the distribution pattern of event occurrences is taken into account. These results provide new insights into the mechanisms underlining musical rhythm perception.

  4. Serial binary interval ratios improve rhythm reproduction

    PubMed Central

    Wu, Xiang; Westanmo, Anders; Zhou, Liang; Pan, Junhao

    2013-01-01

    Musical rhythm perception is a natural human ability that involves complex cognitive processes. Rhythm refers to the organization of events in time, and musical rhythms have an underlying hierarchical metrical structure. The metrical structure induces the feeling of a beat and the extent to which a rhythm induces the feeling of a beat is referred to as its metrical strength. Binary ratios are the most frequent interval ratio in musical rhythms. Rhythms with hierarchical binary ratios are better discriminated and reproduced than rhythms with hierarchical non-binary ratios. However, it remains unclear whether a superiority of serial binary over non-binary ratios in rhythm perception and reproduction exists. In addition, how different types of serial ratios influence the metrical strength of rhythms remains to be elucidated. The present study investigated serial binary vs. non-binary ratios in a reproduction task. Rhythms formed with exclusively binary (1:2:4:8), non-binary integer (1:3:5:6), and non-integer (1:2.3:5.3:6.4) ratios were examined within a constant meter. The results showed that the 1:2:4:8 rhythm type was more accurately reproduced than the 1:3:5:6 and 1:2.3:5.3:6.4 rhythm types, and the 1:2.3:5.3:6.4 rhythm type was more accurately reproduced than the 1:3:5:6 rhythm type. Further analyses showed that reproduction performance was better predicted by the distribution pattern of event occurrences within an inter-beat interval, than by the coincidence of events with beats, or the magnitude and complexity of interval ratios. Whereas rhythm theories and empirical data emphasize the role of the coincidence of events with beats in determining metrical strength and predicting rhythm performance, the present results suggest that rhythm processing may be better understood when the distribution pattern of event occurrences is taken into account. These results provide new insights into the mechanisms underlining musical rhythm perception. PMID:23964258

  5. [Assessment of ecological environment benefits of reclaimed water reuse in Beijing].

    PubMed

    Fan, Yu-Peng; Chen, Wei-Ping

    2014-10-01

    With the rapid development of the social economy and the sustained growth of population, China is facing increasingly serious water problems, and reclaimed water utilization has become an effective measure to solve water shortage problem and to control further deterioration of the ecological environment. Reclaimed water utilization can not only save a lot of fresh water, but also reduce the environmental impact of wastewater discharge, and thus has great ecological environmental benefits, including resource, environmental and human health benefits and so on. This study used the opportunity cost method to construct an evaluation system for ecological environmental benefits of reclaimed water utilization, and Beijing was taken as an example to conduct an estimation of ecological environmental benefits of reclaimed water utilization. Research results indicated that the reclaimed water utilization in Beijing had considerable environmental benefits for ¥ 1.2 billion in 2010, in which replacement of fresh water accounted for the largest share. The benefits of environmental improvement and groundwater recharge were large, while the other benefits were small or negative. The ecological environment benefits of reclaimed water utilization in Beijing was about 1.8 times that of its direct economic benefits, showing that reclaimed water utilization was in accordance with sustainable development. Related methods and results will provide scientific basis to promote the development of reclaimed water utilization in our country.

  6. Effect of organic matter to nitrogen ratio on membrane bioreactor performance.

    PubMed

    Hao, L; Liao, B Q

    2015-01-01

    Effect of chemical oxygen demand (COD) to nitrogen (COD:N) ratio in feed on the performance of aerobic membrane bioreactor (MBR) for treating a synthetic high-strength industrial waste water containing glucose was studied for over 370 days. The widely recommended nutrients ratio (COD:N:P = 100:5:1) is not necessary for aerobic biological industrial waste water treatment. An increased COD:N ratio from 100:5 to 100:2.5 and 100:1.8 had a limited impact on COD removal efficiency and further led to a significant improvement in membrane performance, a reduced sludge yield, and improved effluent quality in terms of residual nutrients. An increased COD:N ratio will benefit the industrial waste water treatment using MBRs by reducing membrane fouling and sludge yield, saving chemical costs, and reducing secondary pollution by nutrients addition. Optimization of nutrients usage should be conducted for specific industrial waste water streams.

  7. Costs and benefits of bicycling investments in Portland, Oregon.

    PubMed

    Gotschi, Thomas

    2011-01-01

    Promoting bicycling has great potential to increase overall physical activity; however, significant uncertainty exists with regard to the amount and effectiveness of investment needed for infrastructure. The objective of this study is to assess how costs of Portland's past and planned investments in bicycling relate to health and other benefits. Costs of investment plans are compared with 2 types of monetized health benefits, health care cost savings and value of statistical life savings. Levels of bicycling are estimated using past trends, future mode share goals, and a traffic demand model. By 2040, investments in the range of $138 to $605 million will result in health care cost savings of $388 to $594 million, fuel savings of $143 to $218 million, and savings in value of statistical lives of $7 to $12 billion. The benefit-cost ratios for health care and fuel savings are between 3.8 and 1.2 to 1, and an order of magnitude larger when value of statistical lives is used. This first of its kind cost-benefit analysis of investments in bicycling in a US city shows that such efforts are cost-effective, even when only a limited selection of benefits is considered.

  8. Cost-benefit analysis of craniocerebral surgical site infection control in tertiary hospitals in China.

    PubMed

    Zhou, Jiong; Ma, Xiaojun

    2015-02-19

    Surgical site infection (SSI) is one of the most common postoperative complications. This study aimed to determine the cost of SSIs and to evaluate whether SSI control can reduce medical costs under the current medical payment system and wage rates in China. Prospective surveillance of craniocerebral surgery was conducted between July 2009 and June 2012. SSI patients and non-SSI patients were matched with a ratio of 1:2. Terms such as medical costs and length of hospital stay were compared between the two groups. Based on the economic loss of hospital infection, which causes additional expenditures and a reduction in the number of patients treated, the benefits of hospital infection control were estimated. The costs of human resources and materials of hospital infection surveillance and control were also estimated. Finally, the cost-benefit rates in different medical contexts and with different SSI-case ratios were calculated. The incidence of SSIs in this study was 4%. SSIs significantly prolonged hospital stay by 11.75 days (95% CI: 6.24-22.52), increased medical costs by US $3,412.48 (95% CI: $1,680.65-$5,879.89). The direct economic loss was $114,903 in a 40-bed ward. The cost of implementing infection control in such a unit was calculated to be approximately $5,555.47 CONCLUSIONS: Under the current fee-for-service healthcare model in China, the control of SSIs can hardly yield direct economic benefits, but can yield social benefits. With the implementation of a total medical cost pre-payment system, SSI control will present a remarkable benefit-cost ratio for hospitals.

  9. Digital backpropagation accounting for polarization-mode dispersion.

    PubMed

    Czegledi, Cristian B; Liga, Gabriele; Lavery, Domaniç; Karlsson, Magnus; Agrell, Erik; Savory, Seb J; Bayvel, Polina

    2017-02-06

    Digital backpropagation (DBP) is a promising digital-domain technique to mitigate Kerr-induced nonlinear interference. While it successfully removes deterministic signal-signal interactions, the performance of ideal DBP is limited by stochastic effects, such as polarization-mode dispersion (PMD). In this paper, we consider an ideal full-field DBP implementation and modify it to additionally account for PMD; reversing the PMD effects in the backward propagation by passing the reverse propagated signal also through PMD sections, which concatenated equal the inverse of the PMD in the forward propagation. These PMD sections are calculated analytically at the receiver based on the total accumulated PMD of the link estimated from channel equalizers. Numerical simulations show that, accounting for nonlinear polarization-related interactions in the modified DBP algorithm, additional signal-to-noise ratio gains of 1.1 dB are obtained for transmission over 1000 km.

  10. Government Accounting

    DTIC Science & Technology

    1999-06-22

    Commercial Industry • Financial Standards Accounting Board (GAAP) • Internal Revenue Service - Tax Accounting • DoD - Cost Accounting Standards...internal management control systems, managers shall focus on results, not process” Government Accounting • Intent EVM Accounting Criteria : – Record costs ...consistent with established budgets – Insure control of indirect costs – Insure disciplined accumulation of cost – Insure proper material accounting and

  11. 77 FR 39341 - Proposed Information Collection (Annual-Final Report and Account) Activity: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-02

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0017] Proposed Information Collection (Annual-Final Report and Account) Activity: Comment Request AGENCY: Veterans Benefits Administration, Department... of certain information by the agency. Under the Paperwork Reduction Act (PRA) of 1995, Federal...

  12. Integration of PKPD relationships into benefit-risk analysis.

    PubMed

    Bellanti, Francesco; van Wijk, Rob C; Danhof, Meindert; Della Pasqua, Oscar

    2015-11-01

    Despite the continuous endeavour to achieve high standards in medical care through effectiveness measures, a quantitative framework for the assessment of the benefit-risk balance of new medicines is lacking prior to regulatory approval. The aim of this short review is to summarise the approaches currently available for benefit-risk assessment. In addition, we propose the use of pharmacokinetic-pharmacodynamic (PKPD) modelling as the pharmacological basis for evidence synthesis and evaluation of novel therapeutic agents. A comprehensive literature search has been performed using MESH terms in PubMed, in which articles describing benefit-risk assessment and modelling and simulation were identified. In parallel, a critical review of multi-criteria decision analysis (MCDA) is presented as a tool for characterising a drug's safety and efficacy profile. A definition of benefits and risks has been proposed by the European Medicines Agency (EMA), in which qualitative and quantitative elements are included. However, in spite of the value of MCDA as a quantitative method, decisions about benefit-risk balance continue to rely on subjective expert opinion. By contrast, a model-informed approach offers the opportunity for a more comprehensive evaluation of benefit-risk balance before extensive evidence is generated in clinical practice. Benefit-risk balance should be an integral part of the risk management plan and as such considered before marketing authorisation. Modelling and simulation can be incorporated into MCDA to support the evidence synthesis as well evidence generation taking into account the underlying correlations between favourable and unfavourable effects. In addition, it represents a valuable tool for the optimization of protocol design in effectiveness trials. © 2015 The British Pharmacological Society.

  13. 31 CFR Appendix B to Part 212 - Form of Notice of Right to Garnish Federal Benefits

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Form of Notice of Right to Garnish Federal Benefits B Appendix B to Part 212 Money and Finance: Treasury Regulations Relating to Money and... ACCOUNTS CONTAINING FEDERAL BENEFIT PAYMENTS Pt. 212, App. B Appendix B to Part 212—Form of Notice of Right...

  14. WE-FG-BRA-05: Potential Clinical Benefit of LINAC Flattening-Filter-Free (FFF) Mode - Improvement of Treatment Therapeutic Ratio

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Chang, S; Department of Biomedical Engineering, University of North Carolina- Chapel Hill/ North Carolina State University, Chapel Hill, North Carolina; Lineberger Clinical Cancer Center, University of North Carolina, Chapel Hill, NC

    provide the added clinical benefit of improving treatment therapeutic ratio. Animal Studies were performed within the LCCC Animal Studies Core Facility at the University of North Carolina at Chapel Hill. The LCCC Animal Studies Core is supported in part by an NCI Center Core Support Grant (CA16086) to the UNC Lineberger Comprehensive Cancer Center.« less

  15. 29 CFR 4022.61 - Limitations on benefit payments by plan administrator.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... difference in ages, years over 65 years of age are not taken into account. Therefore, the age difference is 9... per month. An adjustment for age difference is not required because the participant and his spouse are....61 Section 4022.61 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY...

  16. Neurocomputational account of how the human brain decides when to have a break

    PubMed Central

    Meyniel, Florent; Sergent, Claire; Rigoux, Lionel; Daunizeau, Jean; Pessiglione, Mathias

    2013-01-01

    No pain, no gain: cost–benefit trade-off has been formalized in classical decision theory to account for how we choose whether to engage effort. However, how the brain decides when to have breaks in the course of effort production remains poorly understood. We propose that decisions to cease and resume work are triggered by a cost evidence accumulation signal reaching upper and lower bounds, respectively. We developed a task in which participants are free to exert a physical effort knowing that their payoff would be proportional to their effort duration. Functional MRI and magnetoencephalography recordings conjointly revealed that the theoretical cost evidence accumulation signal was expressed in proprioceptive regions (bilateral posterior insula). Furthermore, the slopes and bounds of the accumulation process were adapted to the difficulty of the task and the money at stake. Cost evidence accumulation might therefore provide a dynamical mechanistic account of how the human brain maximizes benefits while preventing exhaustion. PMID:23341598

  17. Neurocomputational account of how the human brain decides when to have a break.

    PubMed

    Meyniel, Florent; Sergent, Claire; Rigoux, Lionel; Daunizeau, Jean; Pessiglione, Mathias

    2013-02-12

    No pain, no gain: cost-benefit trade-off has been formalized in classical decision theory to account for how we choose whether to engage effort. However, how the brain decides when to have breaks in the course of effort production remains poorly understood. We propose that decisions to cease and resume work are triggered by a cost evidence accumulation signal reaching upper and lower bounds, respectively. We developed a task in which participants are free to exert a physical effort knowing that their payoff would be proportional to their effort duration. Functional MRI and magnetoencephalography recordings conjointly revealed that the theoretical cost evidence accumulation signal was expressed in proprioceptive regions (bilateral posterior insula). Furthermore, the slopes and bounds of the accumulation process were adapted to the difficulty of the task and the money at stake. Cost evidence accumulation might therefore provide a dynamical mechanistic account of how the human brain maximizes benefits while preventing exhaustion.

  18. Isotopic Ratio, Isotonic Ratio, Isobaric Ratio and Shannon Information Uncertainty

    NASA Astrophysics Data System (ADS)

    Ma, Chun-Wang; Wei, Hui-Ling

    2014-11-01

    The isoscaling and the isobaric yield ratio difference (IBD) probes, both of which are constructed by yield ratio of fragment, provide cancelation of parameters. The information entropy theory is introduced to explain the physical meaning of the isoscaling and IBD probes. The similarity between the isoscaling and IBD results is found, i.e., the information uncertainty determined by the IBD method equals to β - α determined by the isoscaling (α (β) is the parameter fitted from the isotopic (isotonic) yield ratio).

  19. A Comparison of the Costs and Benefits of Bacterial Gene Expression

    DOE PAGES

    Price, Morgan N.; Wetmore, Kelly M.; Deutschbauer, Adam M.; ...

    2016-10-06

    In order to study how a bacterium allocates its resources, we compared the costs and benefits of most (86%) of the proteins in Escherichia coli K-12 during growth in minimal glucose medium. The cost or investment in each protein was estimated from ribosomal profiling data, and the benefit of each protein was measured by assaying a library of transposon mutants. We found that proteins that are important for fitness are usually highly expressed, and 95% of these proteins are expressed at above 13 parts per million (ppm). Conversely, proteins that do not measurably benefit the host (with a benefit ofmore » less than 5% per generation) tend to be weakly expressed, with a median expression of 13 ppm. In aggregate, genes with no detectable benefit account for 31% of protein production, or about 22% if we correct for genetic redundancy. Though some of the apparently unnecessary expression could have subtle benefits in minimal glucose medium, the majority of the burden is due to genes that are important in other conditions. We propose that at least 13% of the cell's protein is on standby in case conditions change.« less

  20. A Comparison of the Costs and Benefits of Bacterial Gene Expression

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Price, Morgan N.; Wetmore, Kelly M.; Deutschbauer, Adam M.

    In order to study how a bacterium allocates its resources, we compared the costs and benefits of most (86%) of the proteins in Escherichia coli K-12 during growth in minimal glucose medium. The cost or investment in each protein was estimated from ribosomal profiling data, and the benefit of each protein was measured by assaying a library of transposon mutants. We found that proteins that are important for fitness are usually highly expressed, and 95% of these proteins are expressed at above 13 parts per million (ppm). Conversely, proteins that do not measurably benefit the host (with a benefit ofmore » less than 5% per generation) tend to be weakly expressed, with a median expression of 13 ppm. In aggregate, genes with no detectable benefit account for 31% of protein production, or about 22% if we correct for genetic redundancy. Though some of the apparently unnecessary expression could have subtle benefits in minimal glucose medium, the majority of the burden is due to genes that are important in other conditions. We propose that at least 13% of the cell's protein is on standby in case conditions change.« less

  1. A cost-benefit analysis for materials management information systems.

    PubMed

    Slapak-Iacobelli, L; Wilde, A H

    1993-02-01

    The cost-benefit analysis provided the system planners with valuable information that served many purposes. It answered the following questions: Why was the CCF undertaking this project? What were the alternatives? How much was it going to cost? And what was the expected outcome? The process of developing cost-benefit the document kept the project team focused. It also motivated them to involve additional individuals from materials management and accounts payable in its development. A byproduct of this involvement was buy-in and commitment to the project by everyone in these areas. Consequently, the project became a team effort championed by many and not just one. We were also able to introduce two new information system processes: 1) a management review process with goals and anticipated results, and 2) a quality assurance process that ensured the CCF had a better product in the end. The cost-benefit analysis provided a planning tool that assisted in successful implementation of an integrated materials management information system.

  2. The Costs and Benefits of Employing an Adult with Autism Spectrum Disorder: A Systematic Review

    PubMed Central

    2015-01-01

    Background Despite an ambition from adults with Autism Spectrum Disorder (ASD) to be employed, there are limited opportunities for competitive employment for this group. Employment is not only an entitlement enjoyed by others in society, but employing adults with ASD also has economic benefits by decreasing lost productivity and resource costs for this group. Few studies have explored the cost-benefit ratio for employing adults with ASD and even fewer have taken the viewpoint of the employer, particularly applying this situation to ASD. Until such study occurs, employers may continue to be reluctant to employ adults from this group. Objective This review aimed to examine the costs, benefits and the cost-benefit ratio of employing adults with ASD, from a societal perspective and from the perspective of employers. Methods Eight databases were searched for scientific studies within defined inclusion criteria. These databases included CINAHL Plus, Cochrane Library, Emerald, Ovid Medline, ProQuest, PsycINFO, Scopus and Web of Science. Results and Conclusion Enhancing the opportunities for adults with ASD to join the workforce is beneficial from a societal perspective, not only from an inclusiveness viewpoint, but also from a strict economic standpoint. Providing supported employment services for adults with ASD does not only cut the cost compared with providing standard care, it also results in better outcomes for adults with ASD. Despite the fact that ASD was the most expensive group to provide vocational rehabilitation services for, adults with ASD have a strong chance of becoming employed once appropriate measures are in place. Hence, rehabilitation services could be considered as a worthwhile investment. The current systematic review uncovered the fact that very few studies have examined the benefits, the costs and the cost-benefit ratio of employing an adult with ASD from the perspective of employers indicating a need for this topic to be further explored. PMID

  3. The Costs and Benefits of Employing an Adult with Autism Spectrum Disorder: A Systematic Review.

    PubMed

    Jacob, Andrew; Scott, Melissa; Falkmer, Marita; Falkmer, Torbjörn

    2015-01-01

    Despite an ambition from adults with Autism Spectrum Disorder (ASD) to be employed, there are limited opportunities for competitive employment for this group. Employment is not only an entitlement enjoyed by others in society, but employing adults with ASD also has economic benefits by decreasing lost productivity and resource costs for this group. Few studies have explored the cost-benefit ratio for employing adults with ASD and even fewer have taken the viewpoint of the employer, particularly applying this situation to ASD. Until such study occurs, employers may continue to be reluctant to employ adults from this group. This review aimed to examine the costs, benefits and the cost-benefit ratio of employing adults with ASD, from a societal perspective and from the perspective of employers. Eight databases were searched for scientific studies within defined inclusion criteria. These databases included CINAHL Plus, Cochrane Library, Emerald, Ovid Medline, ProQuest, PsycINFO, Scopus and Web of Science. Enhancing the opportunities for adults with ASD to join the workforce is beneficial from a societal perspective, not only from an inclusiveness viewpoint, but also from a strict economic standpoint. Providing supported employment services for adults with ASD does not only cut the cost compared with providing standard care, it also results in better outcomes for adults with ASD. Despite the fact that ASD was the most expensive group to provide vocational rehabilitation services for, adults with ASD have a strong chance of becoming employed once appropriate measures are in place. Hence, rehabilitation services could be considered as a worthwhile investment. The current systematic review uncovered the fact that very few studies have examined the benefits, the costs and the cost-benefit ratio of employing an adult with ASD from the perspective of employers indicating a need for this topic to be further explored.

  4. Incubation temperature causes skewed sex ratios in a precocial bird.

    PubMed

    DuRant, Sarah E; Hopkins, William A; Carter, Amanda W; Kirkpatrick, Laila T; Navara, Kristin J; Hawley, Dana M

    2016-07-01

    Many animals with genetic sex determination are nonetheless capable of manipulating sex ratios via behavioral and physiological means, which can sometimes result in fitness benefits to the parent. Sex ratio manipulation in birds is not widely documented, and revealing the mechanisms for altered sex ratios in vertebrates remains a compelling area of research. Incubation temperature is a key component of the developmental environment for birds, but despite its well-documented effects on offspring phenotype it has rarely been considered as a factor in avian sex ratios. Using ecologically relevant manipulations of incubation temperature within the range 35.0-37.0°C, we found greater mortality of female embryos during incubation than males regardless of incubation temperature, and evidence that more female than male embryos die at the lowest incubation temperature (35.0°C). Our findings in conjunction with previous work in brush turkeys suggest incubation temperature is an important determinant of avian secondary sex ratios that requires additional study, and should be considered when estimating the impact of climate change on avian populations. © 2016. Published by The Company of Biologists Ltd.

  5. Collaborative Modeling of the Benefits and Harms Associated With Different U.S. Breast Cancer Screening Strategies.

    PubMed

    Mandelblatt, Jeanne S; Stout, Natasha K; Schechter, Clyde B; van den Broek, Jeroen J; Miglioretti, Diana L; Krapcho, Martin; Trentham-Dietz, Amy; Munoz, Diego; Lee, Sandra J; Berry, Donald A; van Ravesteyn, Nicolien T; Alagoz, Oguzhan; Kerlikowske, Karla; Tosteson, Anna N A; Near, Aimee M; Hoeffken, Amanda; Chang, Yaojen; Heijnsdijk, Eveline A; Chisholm, Gary; Huang, Xuelin; Huang, Hui; Ergun, Mehmet Ali; Gangnon, Ronald; Sprague, Brian L; Plevritis, Sylvia; Feuer, Eric; de Koning, Harry J; Cronin, Kathleen A

    2016-02-16

    Controversy persists about optimal mammography screening strategies. To evaluate screening outcomes, taking into account advances in mammography and treatment of breast cancer. Collaboration of 6 simulation models using national data on incidence, digital mammography performance, treatment effects, and other-cause mortality. United States. Average-risk U.S. female population and subgroups with varying risk, breast density, or comorbidity. Eight strategies differing by age at which screening starts (40, 45, or 50 years) and screening interval (annual, biennial, and hybrid [annual for women in their 40s and biennial thereafter]). All strategies assumed 100% adherence and stopped at age 74 years. Benefits (breast cancer-specific mortality reduction, breast cancer deaths averted, life-years, and quality-adjusted life-years); number of mammograms used; harms (false-positive results, benign biopsies, and overdiagnosis); and ratios of harms (or use) and benefits (efficiency) per 1000 screens. Biennial strategies were consistently the most efficient for average-risk women. Biennial screening from age 50 to 74 years avoided a median of 7 breast cancer deaths versus no screening; annual screening from age 40 to 74 years avoided an additional 3 deaths, but yielded 1988 more false-positive results and 11 more overdiagnoses per 1000 women screened. Annual screening from age 50 to 74 years was inefficient (similar benefits, but more harms than other strategies). For groups with a 2- to 4-fold increased risk, annual screening from age 40 years had similar harms and benefits as screening average-risk women biennially from 50 to 74 years. For groups with moderate or severe comorbidity, screening could stop at age 66 to 68 years. Other imaging technologies, polygenic risk, and nonadherence were not considered. Biennial screening for breast cancer is efficient for average-risk populations. Decisions about starting ages and intervals will depend on population characteristics and the

  6. Perceived Exercise Benefits and Barriers of Non-Exercising Female University Students in the United Kingdom

    PubMed Central

    Lovell, Geoff P; Ansari, Walid El; Parker, John K

    2010-01-01

    Many individuals do not engage in sufficient physical activity due to low perceived benefits and high perceived barriers to exercise. Given the increasing incidence of obesity and obesity related health disorders, this topic requires further exploration. We used the Exercise Benefits/Barriers Scale to assess perceived benefit and barrier intensities to exercise in 200 non-exercising female university students (mean age 19.3 years, SD = 1.06) in the UK. Although our participants were selected because they self reported themselves to be non-exercising, however they reported significantly higher perceived benefits from exercise than perceived barriers to exercise [t(199) = 6.18, p < 0.001], and their perceived benefit/barrier ratio was 1.33. The greatest perceived benefit from exercise was physical performance followed by the benefits of psychological outlook, preventive health, life enhancement, and then social interaction. Physical performance was rated significantly higher than all other benefits. Psychological outlook and preventive health were not rated significantly different, although both were significantly higher than life enhancement and social interaction. Life enhancement was also rated significantly higher than social interaction. The greatest perceived barrier to exercise was physical exertion, which was rated significantly higher than time expenditure, exercise milieu, and family discouragement barriers. Implications from this investigation for the design of physical activity programmes include the importance, for females, of a perception of high benefit/barrier ratio that could be conducive to participation in exercise. Applied interventions need to assist female students to ‘disengage’ from or overcome any perceived ‘unpleasantness’ of physical exertion during physical activity (decrease their perceived barriers), and to further highlight the multiple health and other benefits of regular exercising (increase their perceived benefits). PMID

  7. Provision of community benefits by tax-exempt U.S. hospitals.

    PubMed

    Young, Gary J; Chou, Chia-Hung; Alexander, Jeffrey; Lee, Shoou-Yih Daniel; Raver, Eli

    2013-04-18

    The Patient Protection and Affordable Care Act (ACA) requires tax-exempt hospitals to conduct assessments of community needs and address identified needs. Most tax-exempt hospitals will need to meet this requirement by the end of 2013. We conducted a national study of the level and pattern of community benefits that tax-exempt hospitals provide. The study comprised more than 1800 tax-exempt hospitals, approximately two thirds of all such institutions. We used reports that hospitals filed with the Internal Revenue Service for fiscal year 2009 that provide expenditures for seven types of community benefits. We combined these reports with other data to examine whether institutional, community, and market characteristics are associated with the provision of community benefits by hospitals. Tax-exempt hospitals spent 7.5% of their operating expenses on community benefits during fiscal year 2009. More than 85% of these expenditures were devoted to charity care and other patient care services. Of the remaining community-benefit expenditures, approximately 5% were devoted to community health improvements that hospitals undertook directly. The rest went to education in health professions, research, and contributions to community groups. The level of benefits provided varied widely among the hospitals (hospitals in the top decile devoted approximately 20% of operating expenses to community benefits; hospitals in the bottom decile devoted approximately 1%). This variation was not accounted for by indicators of community need. In 2009, tax-exempt hospitals varied markedly in the level of community benefits provided, with most of their benefit-related expenditures allocated to patient care services. Little was spent on community health improvement.

  8. Application of a predictive Bayesian model to environmental accounting.

    PubMed

    Anex, R P; Englehardt, J D

    2001-03-30

    Environmental accounting techniques are intended to capture important environmental costs and benefits that are often overlooked in standard accounting practices. Environmental accounting methods themselves often ignore or inadequately represent large but highly uncertain environmental costs and costs conditioned by specific prior events. Use of a predictive Bayesian model is demonstrated for the assessment of such highly uncertain environmental and contingent costs. The predictive Bayesian approach presented generates probability distributions for the quantity of interest (rather than parameters thereof). A spreadsheet implementation of a previously proposed predictive Bayesian model, extended to represent contingent costs, is described and used to evaluate whether a firm should undertake an accelerated phase-out of its PCB containing transformers. Variability and uncertainty (due to lack of information) in transformer accident frequency and severity are assessed simultaneously using a combination of historical accident data, engineering model-based cost estimates, and subjective judgement. Model results are compared using several different risk measures. Use of the model for incorporation of environmental risk management into a company's overall risk management strategy is discussed.

  9. Adolescents’ and Adults’ Experiences of Being Surveyed About Violence and Abuse: A Systematic Review of Harms, Benefits, and Regrets

    PubMed Central

    Lund, Crick; de Vries, Petrus J.; Mathews, Catherine

    2015-01-01

    The neuroscience and psychological literatures suggest that talking about previous violence and abuse may not only be beneficial, as previously believed, but may also be associated with risks. Thus, studies on such topics introduce ethical questions regarding the risk–benefit ratio of sensitive research. We performed a systematic review of participants’ experiences related to sensitive research and compared consequent harms, benefits, and regrets among victims and nonvictims of abuse. Thirty studies were included (4 adolescent and 26 adult studies). In adolescent studies, 3% to 37% of participants (median: 6%) reported harms, but none of these studies measured benefits or regrets. Among adults, 4% to 50% (median: 25%) reported harms, 23% to 100% (median: 92%) reported benefits, and 1% to 6% (median: 2%) reported regrets. Our results suggest that the risk–benefit ratio related to sensitive research is not unfavorable, but there are gaps in the evidence among adolescents. PMID:25521894

  10. Effects of Team-Skills Guidance on Accounting Students with Lone Wolf Tendencies

    ERIC Educational Resources Information Center

    Seow, Jean Lin; Gowri Shankar, Premila

    2018-01-01

    We investigate whether short-term in-class team-skills guidance impacts the perceptions of accounting students with lone wolf tendencies on team work, and peer evaluation systems adopted in team work. We find that students with greater lone wolf tendencies see fewer benefits from engaging in team work and are also less comfortable with peer…

  11. Perspectives on benefit-risk decision-making in vaccinology: Conference report.

    PubMed

    Greenberg, M; Simondon, F; Saadatian-Elahi, M

    2016-01-01

    Benefit/risk (B/R) assessment methods are increasingly being used by regulators and companies as an important decision-making tool and their outputs as the basis of communication. B/R appraisal of vaccines, as compared with drugs, is different due to their attributes and their use. For example, vaccines are typically given to healthy people, and, for some vaccines, benefits exist both at the population and individual level. For vaccines in particular, factors such as the benefit afforded through herd effects as a function of vaccine coverage and consequently impact the B/R ratio, should also be taken into consideration and parameterized in B/R assessment models. Currently, there is no single agreed methodology for vaccine B/R assessment that can fully capture all these aspects. The conference "Perspectives on Benefit-Risk Decision-making in Vaccinology," held in Annecy (France), addressed these issues and provided recommendations on how to advance the science and practice of B/R assessment of vaccines and vaccination programs.

  12. Lepton mixing and the charged-lepton mass ratios

    NASA Astrophysics Data System (ADS)

    Jurčiukonis, Darius; Lavoura, Luís

    2018-03-01

    We construct a class of renormalizable models for lepton mixing that generate predictions given in terms of the charged-lepton mass ratios. We show that one of those models leads, when one takes into account the known experimental values, to almost maximal CP -breaking phases and to almost maximal neutrinoless double-beta decay. We study in detail the scalar potential of the models, especially the bounds imposed by unitarity on the values of the quartic couplings.

  13. A literature review of cost-benefit analyses for the treatment of alcohol dependence.

    PubMed

    Popova, Svetlana; Mohapatra, Satya; Patra, Jayadeep; Duhig, Amy; Rehm, Jürgen

    2011-08-01

    The purpose of this study was to conduct a literature review of cost-benefit studies on pharmacotherapy and psychotherapy treatments of alcohol dependence (AD). A literature search was performed in multiple electronic bibliographic databases. The search identified seven psychotherapy studies from the USA and two pharmacotherapy studies from Europe. In the psychotherapy studies, major benefits are typically seen within the first six months of treatment. The benefit-cost ratio ranged from 1.89 to 39.0. Treatment with acamprosate was found to accrue a net benefit of 21,301 BEF (528 €) per patient over a 24-month period in Belgium and lifetime benefit for each patient in Spain was estimated to be Pta. 3,914,680 (23,528 €). To date, only a few studies exist that have examined the cost-benefit of psychotherapy or pharmacotherapy treatment of AD. Most of the available treatment options for AD appear to produce marked economic benefits.

  14. The expected emotional benefits of influenza vaccination strongly affect pre-season intentions and subsequent vaccination among healthcare personnel.

    PubMed

    Thompson, Mark G; Gaglani, Manjusha J; Naleway, Allison; Ball, Sarah; Henkle, Emily M; Sokolow, Leslie Z; Brennan, Beth; Zhou, Hong; Foster, Lydia; Black, Carla; Kennedy, Erin D; Bozeman, Sam; Grohskopf, Lisa A; Shay, David K

    2012-05-21

    The relative importance of different attitudes in predicting vaccination among healthcare personnel (HCP) is unclear. We hypothesized that HCP who feel at risk without vaccination or say they would regret not getting vaccinated would be more likely to get vaccinated than HCP who do not expect these emotional benefits. A prospective cohort of 1544 HCP with direct patient care was enrolled from September 18 to December 18, 2010 at Scott & White Healthcare in Texas and Kaiser Permanente Northwest in Oregon and Washington. An Internet-based questionnaire assessed pre-season intention to be vaccinated and included 12 questions on attitudes about vaccination: single-item measures of perceived susceptibility and vaccine effectiveness, 5 items that were summed to form a concerns about vaccine scale, and 5 items summed to form an emotional benefits of vaccination scale. Influenza vaccination status for the 2010-2011 season and for 5 prior seasons was confirmed by medical record extraction. There were significant differences between vaccinated and unvaccinated HCP on all attitude items; 72% of vaccinated HCP agreed that they "worry less about getting the flu" if vaccinated, compared to only 26% of the unvaccinated (odds ratio=7.4, 95% confidence interval=5.8-9.5). In a multivariate model, the emotional benefits scale was the strongest predictor of 2010-2011 seasonal influenza vaccination, after adjusting for other attitude measures, prior vaccination history, and pre-season intention to be vaccinated. The predictive value of the emotional benefits scale was strongest for HCP with low pre-season intention to be vaccinated, where HCP vaccine receipt was 15% versus 83% for those with low versus high scores on the emotional benefits scale. The expected emotional benefits of vaccination strongly affect seasonal influenza vaccination among HCP, even after taking into account other attitudes, pre-season intentions, and prior vaccination history. These attitudes are promising

  15. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-8... that the annuity benefits payable under a variable annuity contract vary with the insurance company's... the definition of a life insurance company) and paragraph (b) of § 1.801-3. (c) Separate accounting...

  16. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-8... that the annuity benefits payable under a variable annuity contract vary with the insurance company's... the definition of a life insurance company) and paragraph (b) of § 1.801-3. (c) Separate accounting...

  17. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-8... that the annuity benefits payable under a variable annuity contract vary with the insurance company's... the definition of a life insurance company) and paragraph (b) of § 1.801-3. (c) Separate accounting...

  18. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-8... that the annuity benefits payable under a variable annuity contract vary with the insurance company's... the definition of a life insurance company) and paragraph (b) of § 1.801-3. (c) Separate accounting...

  19. Cost-benefit study of school nursing services.

    PubMed

    Wang, Li Yan; Vernon-Smiley, Mary; Gapinski, Mary Ann; Desisto, Marie; Maughan, Erin; Sheetz, Anne

    2014-07-01

    In recent years, across the United States, many school districts have cut on-site delivery of health services by eliminating or reducing services provided by qualified school nurses. Providing cost-benefit information will help policy makers and decision makers better understand the value of school nursing services. To conduct a case study of the Massachusetts Essential School Health Services (ESHS) program to demonstrate the cost-benefit of school health services delivered by full-time registered nurses. Standard cost-benefit analysis methods were used to estimate the costs and benefits of the ESHS program compared with a scenario involving no school nursing service. Data from the ESHS program report and other published studies were used. A total of 477 163 students in 933 Massachusetts ESHS schools in 78 school districts received school health services during the 2009-2010 school year. School health services provided by full-time registered nurses. Costs of nurse staffing and medical supplies incurred by 78 ESHS districts during the 2009-2010 school year were measured as program costs. Program benefits were measured as savings in medical procedure costs, teachers' productivity loss costs associated with addressing student health issues, and parents' productivity loss costs associated with student early dismissal and medication administration. Net benefits and benefit-cost ratio were calculated. All costs and benefits were in 2009 US dollars. During the 2009-2010 school year, at a cost of $79.0 million, the ESHS program prevented an estimated $20.0 million in medical care costs, $28.1 million in parents' productivity loss, and $129.1 million in teachers' productivity loss. As a result, the program generated a net benefit of $98.2 million to society. For every dollar invested in the program, society would gain $2.20. Eighty-nine percent of simulation trials resulted in a net benefit. The results of this study demonstrated that school nursing services provided in

  20. Trends of utilization of government disability benefits among chronic mentally ill.

    PubMed

    Kashyap, Kartik; Thunga, Ravish; Rao, Arun K; Balamurali, N P

    2012-01-01

    Mentally retarded and chronic mentally ill are being certified using IQ Assessment and Indian Disability Evaluation and Assessment Scale (IDEAS). They have been granted various benefits including monthly pension, from Ministry of Social Welfare, Government of India. The monthly pension appears to be the strongest reason for seeking certification and applying for government benefits. The caregivers appear to have only partial information and awareness about the remaining schemes. The study aims to assess the severity of disability in the mentally retarded and mentally ill who are certified for disability benefits, as well as to assess the trends of utilization of disability benefits over a 3 year period. This was a retrospective, file review based study of certificates of patients certified for mental disability in the period of January 2006 to December 2008. Certificates of a total of 1794 mentally retarded and 285 mentally ill were reviewed. The data regarding utilization of disability benefits was assessed. Patients from rural areas did not avail any benefits other than the disability pension. Among Mentally Ill, Schizophrenia accounted for highest certifications. Males had higher disability compared to females, and Dementia showed highest disability as per IDEAS. Though initial hurdles due to disability measurement have been crossed, disability benefits are still elusive to the vast majority of the disabled. Proper awareness and education will help in reducing the stigma and in the effective utilization of benefits.

  1. Does financial hardship account for elevated psychological distress in lone mothers?

    PubMed

    Hope, S; Power, C; Rodgers, B

    1999-12-01

    Lone mothers have been shown to have higher levels of psychological distress than married mothers, but it is not clear how this difference arises. Using data from the 1958 British birth cohort followed to age 33, we investigated alternative explanations for the excess distress of lone mothers. Logistic regression models were used to estimate odds ratios for distress (measured using the Malaise Inventory) in lone vs married mothers. Odds ratios were adjusted to assess the contribution of explanatory factors. At age 33, psychological distress was greater among lone than married mothers (OR 2.59, 95% CI 1.97, 3.41). The odds ratio decreased to 1.43 (95% CI 1.02, 2.01) after adjustment for all explanatory factors (prior psychological distress, age of youngest child and number of children in the household, and contemporary measures of financial hardship, employment, and social support). Attenuation of the odds ratio was most marked after taking account of financial hardship. Psychological distress was greater among divorced mothers than never married mothers, though not significantly (OR = 1.70, 95% CI 0.88, 3.28). This difference was not explained by the factors examined, and was not due to the immediate distress associated with a recent divorce. Elevated psychological distress of lone mothers appears to be related to financial hardship, while other explanations, including social support and selection, have a more modest impact. Not all of the elevated psychological distress among lone mothers was accounted for, particularly among divorced lone mothers.

  2. The benefit-to-risk ratio of common treatments in PCOS: effect of oral contraceptives versus metformin on atherogenic markers.

    PubMed

    Christakou, Charikleia; Kollias, Anastasios; Piperi, Christina; Katsikis, Ilias; Panidis, Dimitrios; Diamanti-Kandarakis, Evanthia

    2014-01-01

    To compare the effects of oral contraceptives (OCPs) and metformin on atherogenic markers, including serum levels of advanced glycated end products (AGEs) and C-reactive protein (CRP), in lean women (Body Mass Index below 25 kg/m(2)) with polycystic ovary syndrome (PCOS), defined by NIH criteria. Prospective open-label study. One hundred and twenty women with PCOS were treated for 6 months with one of the following treatments: ethinylestradiol plus cyproterone acetate (OCP 1, n=40) or ethinylestradiol plus drospirenone (OCP2, n=40) or metformin (MET, n=40). The three groups were age and BMI-matched (mean age: 22 ± 0.56 yrs in group OCP1; 23.24 ± 0.64 yrs in group OCP2; 21.50 ± 0.53 yrs in group MET; mean BMI 21.80 ± 0.35 kg/m(2) in group OCP1; 22.37 ± 0.48 kg/m(2) in group OCP2; 23.03 ± 0.67 kg/m(2) in group MET). At 6 months serum AGEs were decreased in group OCP1 (P=0.005) and group MET (P=0.001), whereas these were marginally decreased in group OCP2 (P=0.069). Treatment with metformin was associated with a greater percent decrease of AGEs. CRP was decreased with metformin (P<0.001), but was increased with OCPs (P<0.001). This study evaluates common therapeutic options in women with PCOS by reconsidering and prioritizing the goals of treatment. OCPs and metformin appear to have differential effects on atherogenic molecules in lean PCOS patients, but metformin was superior in reducing serum AGEs and CRP. Clinicians should individualize the benefit-to-risk ratio of pharmaceutical intervention in women with PCOS in order to choose the formulation with the greatest overall efficacy as well as safety in terms of cardiovascular risk.

  3. Benefit-Cost Analysis of TAT Phase I Worker Training. Training and Technology Project. Special Report.

    ERIC Educational Resources Information Center

    Kirby, Frederick C.; Castagna, Paul A.

    The purpose of this study is to estimate costs and benefits and to compute alternative benefit-cost ratios for both the individuals and the Federal Government as a result of investing time and resources in the Training and Technology (TAT) Project. TAT is a continuing experimental program in training skilled workers for private industry. The five…

  4. Citrus medica: nutritional, phytochemical composition and health benefits - a review.

    PubMed

    Chhikara, Navnidhi; Kour, Ragni; Jaglan, Sundeep; Gupta, Pawan; Gat, Yogesh; Panghal, Anil

    2018-04-25

    Citrus medica (Citron) is an underutilized fruit plant having various bioactive components in all parts of the plant. The major bioactive compounds present are iso-limonene, citral, limonene, phenolics, flavonones, vitamin C, pectin, linalool, decanal, and nonanal, accounting for several health benefits. Pectin and heteropolysachharides also play a major role as dietary fibers. The potential impact of citron and its bioactive components to prevent or reverse destructive deregulated processes responsible for certain diseases has attracted different researchers' attention. The fruit has numerous nutraceutical benefits, proven by pharmacological studies; for example, anti-catarrhal, capillary protector, anti-hypertensive, diuretic, antibacterial, antifungal, anthelmintic, antimicrobial, analgesic, strong antioxidant, anticancerous, antidiabetic, estrogenic, antiulcer, cardioprotective, and antihyperglycemic. The present review explores new insights into the benefits of citron in various body parts. Throughout the world, citron has been used in making carbonated drinks, alcoholic beverages, syrup, candied peels, jams, marmalade, cordials, and many other value added products, which suggests it is an appropriate raw material to develop healthy processed food. In the present review, the fruit taxonomical classification, beneficial phytochemicals, antioxidant activities, and health benefits are discussed.

  5. A framework for quantifying net benefits of alternative prognostic models.

    PubMed

    Rapsomaniki, Eleni; White, Ian R; Wood, Angela M; Thompson, Simon G

    2012-01-30

    New prognostic models are traditionally evaluated using measures of discrimination and risk reclassification, but these do not take full account of the clinical and health economic context. We propose a framework for comparing prognostic models by quantifying the public health impact (net benefit) of the treatment decisions they support, assuming a set of predetermined clinical treatment guidelines. The change in net benefit is more clinically interpretable than changes in traditional measures and can be used in full health economic evaluations of prognostic models used for screening and allocating risk reduction interventions. We extend previous work in this area by quantifying net benefits in life years, thus linking prognostic performance to health economic measures; by taking full account of the occurrence of events over time; and by considering estimation and cross-validation in a multiple-study setting. The method is illustrated in the context of cardiovascular disease risk prediction using an individual participant data meta-analysis. We estimate the number of cardiovascular-disease-free life years gained when statin treatment is allocated based on a risk prediction model with five established risk factors instead of a model with just age, gender and region. We explore methodological issues associated with the multistudy design and show that cost-effectiveness comparisons based on the proposed methodology are robust against a range of modelling assumptions, including adjusting for competing risks. Copyright © 2011 John Wiley & Sons, Ltd.

  6. A framework for quantifying net benefits of alternative prognostic models‡

    PubMed Central

    Rapsomaniki, Eleni; White, Ian R; Wood, Angela M; Thompson, Simon G

    2012-01-01

    New prognostic models are traditionally evaluated using measures of discrimination and risk reclassification, but these do not take full account of the clinical and health economic context. We propose a framework for comparing prognostic models by quantifying the public health impact (net benefit) of the treatment decisions they support, assuming a set of predetermined clinical treatment guidelines. The change in net benefit is more clinically interpretable than changes in traditional measures and can be used in full health economic evaluations of prognostic models used for screening and allocating risk reduction interventions. We extend previous work in this area by quantifying net benefits in life years, thus linking prognostic performance to health economic measures; by taking full account of the occurrence of events over time; and by considering estimation and cross-validation in a multiple-study setting. The method is illustrated in the context of cardiovascular disease risk prediction using an individual participant data meta-analysis. We estimate the number of cardiovascular-disease-free life years gained when statin treatment is allocated based on a risk prediction model with five established risk factors instead of a model with just age, gender and region. We explore methodological issues associated with the multistudy design and show that cost-effectiveness comparisons based on the proposed methodology are robust against a range of modelling assumptions, including adjusting for competing risks. Copyright © 2011 John Wiley & Sons, Ltd. PMID:21905066

  7. Benefits of off-pump coronary artery bypass grafting in high-risk patients.

    PubMed

    Marui, Akira; Okabayashi, Hitoshi; Komiya, Tatsuhiko; Tanaka, Shiro; Furukawa, Yutaka; Kita, Toru; Kimura, Takeshi; Sakata, Ryuzo

    2012-09-11

    The benefits of off-pump coronary artery bypass graft (OPCAB) compared with conventional on-pump coronary artery bypass graft (CCAB) remain controversial. Thus, it is important to investigate which patient subgroups may benefit the most from OPCAB rather than CCAB. Among the patients undergoing first coronary revascularization enrolled in the CREDO-Kyoto Registry (a registry of first-time percutaneous coronary intervention and coronary artery bypass graft patients in Japan), 2468 patients undergoing coronary artery bypass graft were entered into the study (mean age, 67 ± 9 years). Predicted risk of operative mortality (PROM) of each patient was calculated by logistic EuroSCORE. Patients were divided into tertile based on their PROM. Mortality rates and the incidences of cardiovascular events were compared between CCAB and OPCAB within each PROM tertile using propensity score analysis. A total of 1377 patients received CCAB whereas 1091 received OPCAB. Adjusted 30-day mortality was not significantly different between CCAB and OPCAB patients regardless of their PROM range. However, the odds ratio of 30-day stroke in CCAB compared with OPCAB in the high-risk tertile was 8.30 (95% confidence interval, 2.25-30.7; P<0.01). Regarding long-term outcomes, hazard ratio of stroke in CCAB compared with OPCAB in the high-risk tertile was 1.80 (95% confidence interval, 1.07-3.02; P=0.03). Nevertheless, hazard ratio of overall mortality in the high-risk tertile was 1.44 (95% confidence interval, 0.98-2.11; P=0.06), indicating no statistically significant difference between the 2 procedures. OPCAB as opposed to CCAB is associated with short-term and long-term benefits in stroke prevention in patients at higher risk as estimated by EuroSCORE. No survival benefit of OPCAB was shown regardless of preoperative risk level.

  8. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer accounts receivable. (a) This account must include amounts due from customers for service, and for...

  9. [Influence of mixing ratios of a FM-system on speech understanding of CI-users].

    PubMed

    Hey, M; Anft, D; Hocke, T; Scholz, G; Hessel, H; Begall, K

    2009-05-01

    At school we find two major acoustic situations: (first) the "teacher is talking" being disturbed by the pupils making noise and (second) another "pupil is talking" disturbed by other pupils. The understanding of words and sentences in hearing impaired patients with a cochlear implant (CI) in a noisy situation can be improved by using a FM system. The aim of this study is to test speech understanding depending on mixing ratios between FM input and microphone input to the speech processor in different circumstances. Speech understanding was evaluated using the adaptive Oldenburger sentence test (OLSA) in background noise. CI patients used the FM system Microlink for Freedom CIs together with a Campus transmitter (Phonak AG). 17 postlingually deafened adults were tested, using unilateral Freedom cochlear implant systems (Cochlear Ltd). A group of eight normally hearing adults was used as a control group in the same setup. We found that the median value of L (50)=1.6 dB in CI patients without a FM system is higher than the median value of L(50)=-13 dB in normally hearing subjects. The sentence recognition in CI patients with FM system increased with increasing mixing ratio. The benefit using the FM system to understand the teacher is of high advantage in any mixing ratio. The difference between the L(50) values in situations with or without a FM-system is 15 dB for the mixing ratio 3:1 (FM to microphone). If we take into account an increase of 15% per dB in the OLSA (at L(50)) in CI patients, the difference of 15 dB means a calculated advantage of 225%. The speech understanding during the second condition ("pupil is talking") however remained nearly the same in all used mixing ratios. The calculations showed no statistical difference between these situations with and without a FM system. The speaker comprehension for the two investigated listening conditions showed different results. Understanding in the "teacher is talking" situation increased with increasing mixing

  10. Benefit-Cost Analysis of Foot and Mouth Disease Control in Large Ruminants in Cambodia.

    PubMed

    Young, J R; Suon, S; Rast, L; Nampanya, S; Windsor, P A; Bush, R D

    2016-10-01

    Foot and mouth disease (FMD) is endemic in Cambodia and throughout the Greater Mekong Subregion and causes significant losses to rural smallholders owning the majority of the national large ruminant population. However, due to underreporting, paucity of knowledge of FMD impacts, limited veterinary capacity and deficits of data available for analysis, the quantifiable benefits of a national FMD control programme are unknown. To address this deficit, existing literature and research data from the 'Best practice health and husbandry of cattle, Cambodia' project conducted between 2007 and 2012, were used to develop a three-phase analysis framework to: assess the impacts of the recent widespread FMD epizootic in Cambodia in 2010, conduct a value chain analysis of the large ruminant market and estimate the costs and benefits for a national large ruminant biannual FMD vaccination programme. A trader survey conducted in 2010-2011 provided cattle and buffalo value chain information and was matched to village herd structure data to calculate a total large ruminant farm-gate value of USD 1.271 billion in 2010. Monte Carlo simulation modelling that implemented a 5-year biannual vaccination programme at a cost of USD 6.3 an animal per year identified a benefit-cost ratio of 1.40 (95% CI 0.96-2.20) when accounting for recent prices of cattle and buffalo in Cambodia and based on an expected annual incidence of 0.2 (assuming one major epizootic in the 5-year vaccination programme). Given that the majority of the large ruminants are owned by rural smallholders, and mostly the poor are involved in agricultural employment, the successful implementation of an FMD control programme in Cambodia would be expected to avoid estimated losses of USD 135 million; equivalent to 10.6% of the 2010 farm-gate value and contributing to important reductions in rural poverty and food insecurity. © 2014 Blackwell Verlag GmbH.

  11. Does a balanced transfusion ratio of plasma to packed red blood cells improve outcomes in both trauma and surgical patients? A meta-analysis of randomized controlled trials and observational studies.

    PubMed

    Rahouma, Mohamed; Kamel, Mohamed; Jodeh, Diana; Kelley, Thomas; Ohmes, Lucas B; de Biasi, Andreas R; Abouarab, Ahmed A; Benedetto, Umberto; Guy, T Sloane; Lau, Christopher; Lee, Paul C; Girardi, Leonard N; Gaudino, Mario

    2017-09-23

    The effect of high transfusion ratios of fresh frozen plasma (FFP): packed red blood cell (RBC) on mortality is still controversial. Observational evidence contradicts a recent randomized controlled trial regarding mortality benefit. This is an updated meta-analysis, including a non-trauma cohort. Patients were grouped into high vs. low based on FFP:RBC ratio. Primary outcomes were 24-h and 30-day/in-hospital mortality. Secondary outcomes were acute respiratory distress syndrome and acute lung injury rates. Random model and leave-one-out-analyses were used. In 36 studies, lower ratio showed poorer 24-h and 30-day survival (p < 0.001). In trauma and non-trauma settings, a lower ratio was associated with worse 24-h and 30-day mortality (P < 0.001). A ratio of 1:1.5 provided the largest 24-h and 30-day survival benefit (p < 0.001). The ratio was not associated with ARDS or ALI. High FFP:RBC ratio confers survival benefits in trauma and non-trauma settings, with the highest survival benefit at 1:1.5. Copyright © 2017 Elsevier Inc. All rights reserved.

  12. A practical approach to communicating benefit-risk decisions of medicines to stakeholders.

    PubMed

    Leong, James; Walker, Stuart; Salek, Sam

    2015-01-01

    The importance of a framework for a systematic structured assessment of the benefits and risks has been established, but in addition, it is necessary that the benefit-risk decisions and the processes to derive those decisions are documented and communicated to various stakeholders for accountability. Hence there is now a need to find appropriate tools to enhance communication between regulators and other stakeholders, in a manner that would uphold transparency, consistency and standards. A retrospective, non-comparative study was conducted to determine the applicability and practicality of a summary template in documenting benefit-risk assessment and communicating benefit-risk balance and conclusions for reviewers to other stakeholders. The benefit-risk (BR) Summary Template and its User Manual was evaluated by 12 reviewers within a regulatory agency in Singapore, the Health Sciences Authority (HSA). The BR Summary Template was found to be adequate in documenting benefits, risks, relevant summaries and conclusions, while the User Manual was useful in guiding the reviewer in completing the template. The BR Summary Template was also considered a useful tool for communicating benefit-risk decisions to a variety of stakeholders. The use of a template may be of value for the communicating benefit-risk assessment of medicines to stakeholders.

  13. Maternal and neonatal outcomes after bariatric surgery; a systematic review and meta-analysis: do the benefits outweigh the risks?

    PubMed

    Kwong, Wilson; Tomlinson, George; Feig, Denice S

    2018-02-15

    Obesity during pregnancy is associated with a number of adverse obstetric outcomes that include gestational diabetes mellitus, macrosomia, and preeclampsia. Increasing evidence shows that bariatric surgery may decrease the risk of these outcomes. Our aim was to evaluate the benefits and risks of bariatric surgery in obese women according to obstetric outcomes. We performed a systematic literature search using MEDLINE, Embase, Cochrane, Web of Science, and PubMed from inception up to December 12, 2016. Studies were included if they evaluated patients who underwent bariatric surgery, reported subsequent pregnancy outcomes, and compared these outcomes with a control group. Two reviewers extracted study outcomes independently, and risk of bias was assessed with the use of the Newcastle-Ottawa Quality Assessment Scale. Pooled odds ratios for each outcome were estimated with the Dersimonian and Laird random effects model. After a review of 2616 abstracts, 20 cohort studies and approximately 2.8 million subjects (8364 of whom had bariatric surgery) were included in the metaanalysis. In our primary analysis, patients who underwent bariatric surgery showed reduced rates of gestational diabetes mellitus (odds ratio, 0.20; 95% confidence interval, 0.11-0.37, number needed to benefit, 5), large-for-gestational-age infants (odds ratio, 0.31; 95% confidence interval, 0.17-0.59; number needed to benefit, 6), gestational hypertension (odds ratio, 0.38; 95% confidence interval, 0.19-0.76; number needed to benefit, 11), all hypertensive disorders (odds ratio, 0.38; 95% confidence interval, 0.27-0.53; number needed to benefit, 8), postpartum hemorrhage (odds ratio, 0.32; 95% confidence interval, 0.08-1.37; number needed to benefit, 21), and caesarean delivery rates (odds ratio, 0.50; 95% confidence interval, 0.38-0.67; number needed to benefit, 9); however, group of patients showed an increase in small-for-gestational-age infants (odds ratio, 2.16; 95% confidence interval, 1

  14. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    ERIC Educational Resources Information Center

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  15. Professional Accounting Body Affiliation: Shifting Priorities in the Transition from Student to Practitioner

    ERIC Educational Resources Information Center

    Sidaway, Shannon; de Lange, Paul; Bouilheres, Frederique; Sangster, Alan

    2013-01-01

    Extending the scope of prior research, this study examines perceptions of the costs and benefits of professional accounting body affiliation in the transition from student to practitioner. The study employs data obtained from 275 students and 508 practitioners and reports differences in respect of the importance placed on various costs and…

  16. 78 FR 27248 - Notice of Proposed Information Collection; Comment Request: Application for Insurance Benefits...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-09

    ... Information Collection; Comment Request: Application for Insurance Benefits Multifamily Mortgage AGENCY...). FOR FURTHER INFORMATION CONTACT: Steven Trojan, Accountant, Multifamily Claims Branch, Department of... submission of responses. This Notice also lists the following information: Title of Proposal: Multifamily...

  17. 78 FR 12427 - Medicare Program; Medical Loss Ratio Requirements for the Medicare Advantage and the Medicare...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-22

    ...This proposed rule would implement medical loss ratio (MLR) requirements for the Medicare Advantage Program and the Medicare Prescription Drug Benefit Program under the Patient Protection and Affordable Care Act.

  18. Benefits of rebuilding global marine fisheries outweigh costs.

    PubMed

    Sumaila, Ussif Rashid; Cheung, William; Dyck, Andrew; Gueye, Kamal; Huang, Ling; Lam, Vicky; Pauly, Daniel; Srinivasan, Thara; Swartz, Wilf; Watson, Reginald; Zeller, Dirk

    2012-01-01

    Global marine fisheries are currently underperforming, largely due to overfishing. An analysis of global databases finds that resource rent net of subsidies from rebuilt world fisheries could increase from the current negative US$13 billion to positive US$54 billion per year, resulting in a net gain of US$600 to US$1,400 billion in present value over fifty years after rebuilding. To realize this gain, governments need to implement a rebuilding program at a cost of about US$203 (US$130-US$292) billion in present value. We estimate that it would take just 12 years after rebuilding begins for the benefits to surpass the cost. Even without accounting for the potential boost to recreational fisheries, and ignoring ancillary and non-market values that would likely increase, the potential benefits of rebuilding global fisheries far outweigh the costs.

  19. Benefits of Rebuilding Global Marine Fisheries Outweigh Costs

    PubMed Central

    Sumaila, Ussif Rashid; Cheung, William; Dyck, Andrew; Gueye, Kamal; Huang, Ling; Lam, Vicky; Pauly, Daniel; Srinivasan, Thara; Swartz, Wilf; Watson, Reginald; Zeller, Dirk

    2012-01-01

    Global marine fisheries are currently underperforming, largely due to overfishing. An analysis of global databases finds that resource rent net of subsidies from rebuilt world fisheries could increase from the current negative US$13 billion to positive US$54 billion per year, resulting in a net gain of US$600 to US$1,400 billion in present value over fifty years after rebuilding. To realize this gain, governments need to implement a rebuilding program at a cost of about US$203 (US$130–US$292) billion in present value. We estimate that it would take just 12 years after rebuilding begins for the benefits to surpass the cost. Even without accounting for the potential boost to recreational fisheries, and ignoring ancillary and non-market values that would likely increase, the potential benefits of rebuilding global fisheries far outweigh the costs. PMID:22808187

  20. 77 FR 56714 - Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-13

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0017] Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review AGENCY: Veterans Benefits Administration...), Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of...

  1. [Electronic versus paper-based patient records: a cost-benefit analysis].

    PubMed

    Neubauer, A S; Priglinger, S; Ehrt, O

    2001-11-01

    The aim of this study is to compare the costs and benefits of electronic, paperless patient records with the conventional paper-based charts. Costs and benefits of planned electronic patient records are calculated for a University eye hospital with 140 beds. Benefit is determined by direct costs saved by electronic records. In the example shown, the additional benefits of electronic patient records, as far as they can be quantified total 192,000 DM per year. The costs of the necessary investments are 234,000 DM per year when using a linear depreciation over 4 years. In total, there are additional annual costs for electronic patient records of 42,000 DM. Different scenarios were analyzed. By increasing the time of depreciation to 6 years, the cost deficit reduces to only approximately 9,000 DM. Increased wages reduce the deficit further while the deficit increases with a loss of functions of the electronic patient record. However, several benefits of electronic records regarding research, teaching, quality control and better data access cannot be easily quantified and would greatly increase the benefit to cost ratio. Only part of the advantages of electronic patient records can easily be quantified in terms of directly saved costs. The small cost deficit calculated in this example is overcompensated by several benefits, which can only be enumerated qualitatively due to problems in quantification.

  2. [Cost accounting for gastrectomy under critical path--the usefulness of direct accounting of personnel expenses and a guide to shortening hospital stay].

    PubMed

    Nozue, M; Maruyama, T; Imamura, F; Fukue, M

    2000-08-01

    In this study, cost accounting was made for a surgical case of gastrectomy according to critical path (path) and the economic contribution of the path was determined. In addition, changes in the cost percentage with changes in number of hospital days were simulated. Basically, cost accounting was done by means of cost accounting by departments, which meets the concept of direct cost accounting of administered accounts. Personnel expenses were calculated by means of both direct and indirect calculations. In the direct method, the total hours personnel participated were recorded for calculation. In the indirect method, personnel expenses were calculated from the ratio of the income of the surgical department to that of other departments. Purchase prices for all materials and drugs used were recorded to check buying costs. According to the direct calculating method, the personnel expenses came to approximately 300,000 yen, total cost was approximately 700,000 yen, and the cost percentage was 59%. According to the indirect method, the personnel expenses were approximately 540,000 yen and the total cost was approximately 940,000 yen, the cost percentage being 80%. A simulation study of changes in the cost with changes in hospital days revealed that the cost percentages were assessed to be approximately 53% in 19 hospital days and approximately 45% in 12 hospital days.

  3. 'Designer oils' low in n-6:n-3 fatty acid ratio beneficially modifies cardiovascular risks in mice.

    PubMed

    Riediger, Natalie D; Azordegan, Nazila; Harris-Janz, Sydney; Ma, David W L; Suh, Miyoung; Moghadasian, Mohammed H

    2009-08-01

    Cardiovascular benefits of dietary n-3 fatty acids have been shown. However, benefits of n-3 fatty acids as part of a high fat, low n-6:n-3 fatty acid ratio diet has not been fully characterized. Aim of this study is to investigate cardiovascular and metabolic benefits of 'designer oils' containing a low ratio of n-6:n-3 fatty acids in C57BL/6 mice. Three groups of C57BL/6 mice were fed an atherogenic diet supplemented with either a fish oil- or flaxseed oil-based 'designer oil' with an approximate n-6:n-3 fatty acid ratio of 2:1 (treated groups, n = 6 each) or with a safflower oil-based formulation with a high ratio (25:1) of n-6:n-3 fatty acids (control group, n = 6) for 6 weeks. Food intake, body weight, and blood lipid levels were monitored regularly. Fatty acid profile of the heart tissues was assessed. Histological assessment of liver samples was conducted. At the end of the study body weight and food intake was significantly higher in the flax group compared to control. The levels of 20:5n-3 and 22:6n-3 was significantly increased in the heart phospholipids in both flax and fish groups compared to control; tissue 20:4n-6 was significantly reduced in the fish group compared to control. Significant liver pathology was observed in the control group only. Lowering dietary ratio of n-6:n-3 fatty acids may significantly reduce cardiovascular and metabolic risks in mice regardless of the source of n-3 fatty acids.

  4. Medicare and Other Health Benefits: Your Guide to Who Pays First

    MedlinePlus

    ... working. Call your employer’s benefits administrator for more information before you make a decision. If I’m 65 or older and still ... 800-MEDICARE (1-800-633-4227) for more information, before you use any of the money that was placed in your WCMSA account. TTY users can call 1-877‑486‑2048. • ...

  5. Status signals: adaptive benefits of displaying and observing the nonverbal expressions of pride and shame.

    PubMed

    Martens, Jason P; Tracy, Jessica L; Shariff, Azim F

    2012-01-01

    A growing body of research suggests that pride and shame are associated with distinct, cross-culturally recognised nonverbal expressions, which are spontaneously displayed in situations of success and failure, respectively. Here, we review these findings, then offer a theoretical account of the adaptive benefits of these displays. We argue that both pride and shame expressions function as social signals that benefit both observers and expressers. Specifically, pride displays function to signal high status, which benefits displayers by according them deference from others, and benefits observers by affording them valuable information about social-learning opportunities. Shame displays function to appease others after a social transgression, which benefits displayers by allowing them to avoid punishment and negative appraisals, and observers by easing their identification of committed group members and followers.

  6. Flexible benefits, choice, and work force diversity.

    PubMed

    Foley, J

    1993-07-01

    This Issue Brief evaluates the prevalence of flexible benefits plans and their ability to achieve cost management goals and to meet the needs of diverse employee groups. In addition, it examines flexible benefits plans' current legislative and regulatory status and typical plan design features. Sec. 125 of the Internal Revenue Code allows employers to provide employees with a choice among benefits, including moving otherwise taxable cash compensation to the pre-tax purchase of benefits, without requiring them to include the value of the noncash benefits in their adjusted gross income unless they choose taxable options. Although the percentage of full-time employees in medium and large private establishments who are eligible for cafeteria plans has not increased appreciably, the percentage of employees eligible for freestanding flexible spending accounts (FSAs) nearly tripled between 1988 and 1991. Generally, the proportion of employers sponsoring cafeteria plans or FSAs increases with employer size. Recent surveys show that 27 percent of employers with 1,000 or more employees offered choice-making plans in 1991, 48 percent of firms offered health care FSAs, and 54 percent offered dependent care FSAs, either in conjunction with cafeteria plans or as a stand-alone option. Ten percent of full-time employees in private firms employing 100 or more workers were eligible to participate in cafeteria plans in 1991. Only 5 percent of full-time employees in state and local governments and 1 percent of similar employees in small private establishments were eligible for cafeteria plans in 1990. Recent Bureau of Labor Statistics' surveys show that, among full-time employees, 27 percent in private establishments with 100 or more employees, 28 percent in state and local governments, and 6 percent in small private establishments were eligible to participate in freestanding FSAs. In 1992, 21 percent of eligible employees contributed to a health care FSA, and only 3 percent of

  7. Balancing the benefits and detriments among women targeted by the Norwegian Breast Cancer Screening Program.

    PubMed

    Hofvind, Solveig; Román, Marta; Sebuødegård, Sofie; Falk, Ragnhild S

    2016-12-01

    To compute a ratio between the estimated numbers of lives saved from breast cancer death and the number of women diagnosed with a breast cancer that never would have been diagnosed during the woman's lifetime had she not attended screening (epidemiologic over-diagnosis) in the Norwegian Breast Cancer Screening Program. The Norwegian Breast Cancer Screening Program invites women aged 50-69 to biennial mammographic screening. Results from published studies using individual level data from the programme for estimating breast cancer mortality and epidemiologic over-diagnosis comprised the basis for the ratio. The mortality reduction varied from 36.8% to 43% among screened women, while estimates on epidemiologic over-diagnosis ranged from 7% to 19.6%. We computed the average estimates for both values. The benefit-detriment ratio, number of lives saved, and number of women over-diagnosed were computed for different scenarios of reduction in breast cancer mortality and epidemiologic over-diagnosis. For every 10,000 biennially screened women, followed until age 79, we estimated that 53-61 (average 57) women were saved from breast cancer death, and 45-126 (average 82) were over-diagnosed. The benefit-detriment ratio using average estimates was 1:1.4, indicating that the programme saved about one life per 1-2 women with epidemiologic over-diagnosis. The benefit-detriment ratio estimates of the Norwegian Breast Cancer Screening Program, expressed as lives saved from breast cancer death and epidemiologic over-diagnosis, should be interpreted with care due to substantial uncertainties in the estimates, and the differences in the scale of values of the events compared. © The Author(s) 2016.

  8. 42 CFR 411.204 - Medicare benefits secondary to LGHP benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Medicare benefits secondary to LGHP benefits. 411... benefits secondary to LGHP benefits. (a) Medicare benefits are secondary to benefits payable by an LGHP for services furnished during any month in which the individual— (1) Is entitled to Medicare Part A benefits...

  9. 42 CFR 411.204 - Medicare benefits secondary to LGHP benefits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Medicare benefits secondary to LGHP benefits. 411... benefits secondary to LGHP benefits. (a) Medicare benefits are secondary to benefits payable by an LGHP for services furnished during any month in which the individual— (1) Is entitled to Medicare Part A benefits...

  10. 42 CFR 411.204 - Medicare benefits secondary to LGHP benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Medicare benefits secondary to LGHP benefits. 411... benefits secondary to LGHP benefits. (a) Medicare benefits are secondary to benefits payable by an LGHP for services furnished during any month in which the individual— (1) Is entitled to Medicare Part A benefits...

  11. 42 CFR 411.204 - Medicare benefits secondary to LGHP benefits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Medicare benefits secondary to LGHP benefits. 411... benefits secondary to LGHP benefits. (a) Medicare benefits are secondary to benefits payable by an LGHP for services furnished during any month in which the individual— (1) Is entitled to Medicare Part A benefits...

  12. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

    The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics…

  13. Receiving Unemployment Benefits May Have Positive Effects On The Health Of The Unemployed.

    PubMed

    Cylus, Jonathan; Avendano, Mauricio

    2017-02-01

    Research suggests that job loss can cause illness and premature death. This raises the question of whether unemployment benefit programs, which are intended to alleviate the financial stress of job loss, can protect the health of the unemployed. To investigate this question, we analyzed data for the period 1984-2009 from the Panel Study of Income Dynamics. We found that receiving unemployment benefits significantly reduced the probability of reporting poor health in the year after job loss, by around 5 percentage points. The health-promoting effects of receiving the benefits were robust across multiple model specifications and after we accounted for preexisting differences between benefit recipients and nonrecipients. Our results add to the growing body of literature that suggests that social policies can have unanticipated health effects. Project HOPE—The People-to-People Health Foundation, Inc.

  14. An Informative Interpretation of Decision Theory: The Information Theoretic Basis for Signal-to-Noise Ratio and Log Likelihood Ratio

    DOE PAGES

    Polcari, J.

    2013-08-16

    The signal processing concept of signal-to-noise ratio (SNR), in its role as a performance measure, is recast within the more general context of information theory, leading to a series of useful insights. Establishing generalized SNR (GSNR) as a rigorous information theoretic measure inherent in any set of observations significantly strengthens its quantitative performance pedigree while simultaneously providing a specific definition under general conditions. This directly leads to consideration of the log likelihood ratio (LLR): first, as the simplest possible information-preserving transformation (i.e., signal processing algorithm) and subsequently, as an absolute, comparable measure of information for any specific observation exemplar. Furthermore,more » the information accounting methodology that results permits practical use of both GSNR and LLR as diagnostic scalar performance measurements, directly comparable across alternative system/algorithm designs, applicable at any tap point within any processing string, in a form that is also comparable with the inherent performance bounds due to information conservation.« less

  15. 17 CFR 17.01 - Identification of special accounts, volume threshold accounts, and omnibus accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 1 2014-04-01 2014-04-01 false Identification of special accounts, volume threshold accounts, and omnibus accounts. 17.01 Section 17.01 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REPORTS BY REPORTING MARKETS, FUTURES COMMISSION MERCHANTS, CLEARING MEMBERS, AND FOREIGN BROKERS §...

  16. Depreciation Accounting in the Uniform Chart of Accounts.

    DTIC Science & Technology

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  17. A review on non-linear aeroelasticity of high aspect-ratio wings

    NASA Astrophysics Data System (ADS)

    Afonso, Frederico; Vale, José; Oliveira, Éder; Lau, Fernando; Suleman, Afzal

    2017-02-01

    Current economic constraints and environmental regulations call for design of more efficient aircraft configurations. An observed trend in aircraft design to reduce the lift induced drag and improve fuel consumption and emissions is to increase the wing aspect-ratio. However, a slender wing is more flexible and subject to higher deflections under the same operating conditions. This effect may lead to changes in dynamic behaviour and in aeroelastic response, potentially resulting in instabilities. Therefore, it is important to take into account geometric non-linearities in the design of high aspect-ratio wings, as well as having accurate computational codes that couple the aerodynamic and structural models in the presence of non-linearities. Here, a review on the state-of-the-art on non-linear aeroelasticity of high aspect-ratio wings is presented. The methodologies employed to analyse high aspect-ratio wings are presented and their applications discussed. Important observations from the state-of-the-art studies are drawn and the current challenges in the field are identified.

  18. Supportive accountability: a model for providing human support to enhance adherence to eHealth interventions.

    PubMed

    Mohr, David C; Cuijpers, Pim; Lehman, Kenneth

    2011-03-10

    The effectiveness of and adherence to eHealth interventions is enhanced by human support. However, human support has largely not been manualized and has usually not been guided by clear models. The objective of this paper is to develop a clear theoretical model, based on relevant empirical literature, that can guide research into human support components of eHealth interventions. A review of the literature revealed little relevant information from clinical sciences. Applicable literature was drawn primarily from organizational psychology, motivation theory, and computer-mediated communication (CMC) research. We have developed a model, referred to as "Supportive Accountability." We argue that human support increases adherence through accountability to a coach who is seen as trustworthy, benevolent, and having expertise. Accountability should involve clear, process-oriented expectations that the patient is involved in determining. Reciprocity in the relationship, through which the patient derives clear benefits, should be explicit. The effect of accountability may be moderated by patient motivation. The more intrinsically motivated patients are, the less support they likely require. The process of support is also mediated by the communications medium (eg, telephone, instant messaging, email). Different communications media each have their own potential benefits and disadvantages. We discuss the specific components of accountability, motivation, and CMC medium in detail. The proposed model is a first step toward understanding how human support enhances adherence to eHealth interventions. Each component of the proposed model is a testable hypothesis. As we develop viable human support models, these should be manualized to facilitate dissemination.

  19. Accounting Employers' Expectations--The Ideal Accounting Graduates

    ERIC Educational Resources Information Center

    Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

    2016-01-01

    This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

  20. 77 FR 3106 - Damages Received on Account of Personal Physical Injuries or Physical Sickness

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-23

    ...). * * * * * Steven T. Miller, Deputy Commissioner for Services and Enforcement. Approved: December 6, 2011. Emily S..., however, Commissioner v. Schleier, 515 U.S. 323 (1995), has interpreted the statutory ``on account of... aside for the claimant's benefit in a trust or fund, such as a qualified settlement fund described in...