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Sample records for account numbers cgatt4-jan

  1. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Employees' account numbers. 31.6011(b)-2... Subtitle F, Internal Revenue Code of 1954) § 31.6011(b)-2 Employees' account numbers. (a) Requirement of... Insurance Contributions Act, but who prior to such day has neither secured an account number nor...

  2. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... reported on the application required under this section. A card showing the name and account number of the... card. If the employee has been issued an account number card by the Social Security Administration and has the card available, the employee shall show it to the employer. (ii) Employee who has number...

  3. Policy as Numbers: Ac/Counting for Educational Research

    ERIC Educational Resources Information Center

    Lingard, Bob

    2011-01-01

    This paper provides an account and a critique of the rise of the contemporary policy as numbers phenomenon and considers its effects on policy and for educational research. Policy as numbers is located within the literatures on numbers in politics and the statistics/state relationship and, while recognising the longevity of the latter…

  4. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Employees' account numbers. 31.6011(b)-2 Section 31.6011(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of...

  5. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...'s credit card account, deposit account, or transaction account to any nonaffiliated third party for...) Transaction account. A transaction account is an account other than a deposit account or a credit card account... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Limits on sharing account number...

  6. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...'s credit card account, deposit account, or transaction account to any nonaffiliated third party for...) Transaction account. A transaction account is an account other than a deposit account or a credit card account... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Limits on sharing account number...

  7. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...'s credit card account, deposit account, or transaction account to any nonaffiliated third party for...) Transaction account. A transaction account is an account other than a deposit account or a credit card account... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Limits on sharing account number...

  8. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...'s credit card account, deposit account, or transaction account to any nonaffiliated third party for...) Transaction account. A transaction account is an account other than a deposit account or a credit card account... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Limits on sharing account number...

  9. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...'s credit card account, deposit account, or transaction account to any nonaffiliated third party for...) Transaction account. A transaction account is an account other than a deposit account or a credit card account... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Limits on sharing account number...

  10. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... account number or similar form of access number or access code for a consumer's credit card account... initiate charges to the account; or (2) To a participant in a private label credit card program or an... transaction account is an account other than a deposit account or a credit card account. A transaction...

  11. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX...: 11—Salaries and wages; 21—Materials, tools, supplies, fuels, and lubricants; 30 or...

  12. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX...: 11—Salaries and wages; 21—Materials, tools, supplies, fuels, and lubricants; 30 or...

  13. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX...: 11—Salaries and wages; 21—Materials, tools, supplies, fuels, and lubricants; 30 or...

  14. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... applicable to all accounts with the “XX” symbol except transportation, train and yards accounts (XX-(33/43/53... consisting of more than one functional assignment that is reported as one item. This includes Repairs...

  15. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... reporting agency, an account number or similar form of access number or access code for a consumer's credit... directly initiate charges to the account; or (2) To a participant in a private label credit card program or...) Transaction account. A transaction account is an account other than a deposit account or a credit card...

  16. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... reporting agency, an account number or similar form of access number or access code for a consumer's credit... initiate charges to the account; or (2) To a participant in a private label credit card program or an... transaction account is an account other than a deposit account or a credit card account. A transaction...

  17. 12 CFR 1016.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... reporting agency, an account number or similar form of access number or access code for a consumer's credit... credit card account. A transaction account does not include an account to which third parties cannot... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Limits on sharing account number...

  18. 12 CFR 1016.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... reporting agency, an account number or similar form of access number or access code for a consumer's credit... credit card account. A transaction account does not include an account to which third parties cannot... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Limits on sharing account number...

  19. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Limits on sharing account number information... § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...'s credit card account, deposit account, or transaction account to any nonaffiliated third party...

  20. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Limits on sharing account number information... § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...'s credit card account, deposit account, or transaction account to any nonaffiliated third party...

  1. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 2 2012-01-01 2012-01-01 false Limits on sharing account number information... Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a) General... for a consumer's credit card account, deposit account, or transaction account to any...

  2. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Limits on sharing account number information... sharing account number information for marketing purposes. (a) General prohibition on disclosure of... card account, deposit account, or transaction account to any nonaffiliated third party for use...

  3. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Limits on sharing account number information... § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...'s credit card account, deposit account, or transaction account to any nonaffiliated third party...

  4. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Limits on sharing account number information... sharing account number information for marketing purposes. (a) General prohibition on disclosure of... card account, deposit account, or transaction account to any nonaffiliated third party for use...

  5. Accounting for imperfect detection in Hill numbers for biodiversity studies

    USGS Publications Warehouse

    Broms, Kristin M.; Hooten, Mevin B.; Fitzpatrick, Ryan M.

    2015-01-01

    The occupancy-based Hill number estimators are always at their asymptotic values (i.e. as if an infinite number of samples have been taken for the study region), therefore making it easy to compare biodiversity between different assemblages. In addition, the Hill numbers are computed as derived quantities within a Bayesian hierarchical model, allowing for straightforward inference.

  6. 17 CFR 247.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the foreign branch held by or for the benefit of a U.S. person as defined in 17 CFR 230.902(k... the account is not a U.S. person as defined in 17 CFR 230.902(k). (3) Non-shell foreign branch. Solely... accounts, transferred accounts, foreign branches and a de minimis number of accounts. 247.723 Section...

  7. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 1 2013-04-01 2013-04-01 false Limits on sharing account...-LEACH-BLILEY ACT Limits on Disclosures § 160.12 Limits on sharing account number information for... form of access number or access code for a consumer's credit card account, deposit account...

  8. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 1 2011-04-01 2011-04-01 false Limits on sharing account....12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...'s credit card account, deposit account or transaction account to any nonaffiliated third party...

  9. Connecting Neural Coding to Number Cognition: A Computational Account

    ERIC Educational Resources Information Center

    Prather, Richard W.

    2012-01-01

    The current study presents a series of computational simulations that demonstrate how the neural coding of numerical magnitude may influence number cognition and development. This includes behavioral phenomena cataloged in cognitive literature such as the development of numerical estimation and operational momentum. Though neural research has…

  10. Called to Account: New Directions in School Accountability. Quality Counts. Education Week. Volume 35, Number 16

    ERIC Educational Resources Information Center

    Edwards, Virginia B., Ed.

    2016-01-01

    For the past decade and a half, the fight to improve America's schools has been fought largely on two fronts: academic standards as one battleground, and accountability the other, with the issue of mandatory testing adding heat to a very public--and increasingly politicized--debate. The questions for policymakers and educators are as direct as…

  11. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... agency, an account number or similar form of access number or access code for a consumer's credit card... initiate charges to the account; or (2) To a participant in a private label credit card program or an... number information for marketing purposes. 248.12 Section 248.12 Commodity and Securities...

  12. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... agency, an account number or similar form of access number or access code for a consumer's credit card... initiate charges to the account; or (2) To a participant in a private label credit card program or an... number information for marketing purposes. 248.12 Section 248.12 Commodity and Securities...

  13. 12 CFR 218.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... foreign branch held by or for the benefit of a U.S. person as defined in 17 CFR 230.902(k) constitute less... not a U.S. person as defined in 17 CFR 230.902(k). (3) Non-shell foreign branch. Solely for purposes... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and...

  14. 47 CFR 3.22 - Number of accounting authority identification codes per applicant.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... AUTHORIZATION AND ADMINISTRATION OF ACCOUNTING AUTHORITIES IN MARITIME AND MARITIME MOBILE-SATELLITE RADIO SERVICES Application Procedures § 3.22 Number of accounting authority identification codes per applicant... assign U.S. AAICs for entities settling accounts of U.S. licensed vessels in the maritime mobile...

  15. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  16. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  17. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  18. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  19. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  20. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Limits on sharing account number information for marketing purposes. 313.12 Section 313.12 Commercial Practices FEDERAL TRADE...

  1. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Limits on sharing account number information for marketing purposes. 332.12 Section 332.12 Banks and Banking FEDERAL DEPOSIT INSURANCE...

  2. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... sharing account number information for marketing purposes. (a) General prohibition on disclosure of... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Limits on sharing account number information for marketing purposes. 40.12 Section 40.12 Banks and Banking COMPTROLLER OF THE CURRENCY,...

  3. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... sharing account number information for marketing purposes. (a) General prohibition on disclosure of... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Limits on sharing account number information for marketing purposes. 573.12 Section 573.12 Banks and Banking OFFICE OF THRIFT...

  4. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a) General... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Limits on sharing account number information for marketing purposes. 216.12 Section 216.12 Banks and Banking FEDERAL RESERVE SYSTEM BOARD...

  5. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Limits on sharing of account number information for marketing purposes. (a) General prohibition on... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Limits on sharing of account number information for marketing purposes. 716.12 Section 716.12 Banks and Banking NATIONAL CREDIT UNION...

  6. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Limits on sharing account... Financial Information and Safeguarding Personal Information Limits on Disclosures § 248.12 Limits on sharing... agency, an account number or similar form of access number or access code for a consumer's credit...

  7. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... form of access number or access code for a consumer's credit card account, deposit account or... (2) To a participant in a private-label credit card program or an affinity or similar program where... number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities...

  8. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 160.12 Limits on sharing account number information for marketing purposes. (a) General prohibition...

  9. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... number information for marketing purposes. 248.12 Section 248.12 Commodity and Securities Exchanges... Financial Information and Safeguarding Personal Information Limits on Disclosures § 248.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

  10. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 2 2014-04-01 2014-04-01 false Limits on sharing account number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION (CONTINUED) PRIVACY OF CONSUMER FINANCIAL INFORMATION UNDER TITLE V OF THE GRAMM-LEACH-BLILEY ACT Limits...

  11. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 4 2014-04-01 2014-04-01 false Limits on sharing account number information for marketing purposes. 248.12 Section 248.12 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) REGULATIONS S-P, S-AM, AND S-ID Regulation S-P: Privacy...

  12. 75 FR 69125 - River Raisin National Battlefield Park, MI ; Account Number: 6495

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-10

    ... National Park Service River Raisin National Battlefield Park, MI ; Account Number: 6495 AGENCY: National Park Service, Department of the Interior. ACTION: Notification of a New National Park, River Raisin National Battlefield Park. SUMMARY: As authorized by Section 7003 of the Omnibus Public Land Management...

  13. 12 CFR 1016.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 8 2014-01-01 2014-01-01 false Limits on sharing account number information for marketing purposes. 1016.12 Section 1016.12 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits on Disclosures § 1016.12 Limits...

  14. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 2 2011-01-01 2011-01-01 false Limits on sharing account number information for marketing purposes. 216.12 Section 216.12 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits...

  15. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Limits on sharing account number information for marketing purposes. 573.12 Section 573.12 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 573.12 Limits on sharing...

  16. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Limits on sharing account number information for marketing purposes. 40.12 Section 40.12 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits...

  17. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Limits on sharing of account number information for marketing purposes. 716.12 Section 716.12 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures §...

  18. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Limits on sharing account number information for marketing purposes. 40.12 Section 40.12 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits...

  19. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...'s credit card account, share account or transaction account to any nonaffiliated third party for use... directly initiate charges to the account; or (2) To a participant in a private label credit card program or... account. A transaction account is an account other than a share or credit card account. A...

  20. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...'s credit card account, share account or transaction account to any nonaffiliated third party for use... directly initiate charges to the account; or (2) To a participant in a private label credit card program or... account. A transaction account is an account other than a share or credit card account. A...

  1. Reexamining the language account of cross-national differences in base-10 number representations.

    PubMed

    Vasilyeva, Marina; Laski, Elida V; Ermakova, Anna; Lai, Weng-Feng; Jeong, Yoonkyung; Hachigian, Amy

    2015-01-01

    East Asian students consistently outperform students from other nations in mathematics. One explanation for this advantage is a language account; East Asian languages, unlike most Western languages, provide cues about the base-10 structure of multi-digit numbers, facilitating the development of base-10 number representations. To test this view, the current study examined how kindergartners represented two-digit numbers using single unit-blocks and ten-blocks. The participants (N=272) were from four language groups (Korean, Mandarin, English, and Russian) that vary in the extent of "transparency" of the base-10 structure. In contrast to previous findings with older children, kindergartners showed no cross-language variability in the frequency of producing base-10 representations. Furthermore, they showed a pattern of within-language variability that was not consistent with the language account and was likely attributable to experiential factors. These findings suggest that language might not play as critical a role in the development of base-10 representations as suggested in earlier research. PMID:25240152

  2. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... for a consumer's credit card account, deposit account, or transaction account to any nonaffiliated... private label credit card program or an affinity or similar program where the participants in the program... or a credit card account. A transaction account does not include an account to which third...

  3. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... for a consumer's credit card account, deposit account, or transaction account to any nonaffiliated... private label credit card program or an affinity or similar program where the participants in the program... or a credit card account. A transaction account does not include an account to which third...

  4. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

    Controversy surrounding the accountability movement is related to how the movement began in response to dissatisfaction with public schools. Opponents see it as one-sided, somewhat mean-spirited, and a threat to the professional status of teachers. Supporters argue that all other spheres of the workplace have accountability systems and that the…

  5. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

    This issue reviews publications that provide a starting point for principals looking for a way through the accountability maze. Each publication views accountability differently, but collectively these readings argue that even in an era of state-mandated assessment, principals can pursue proactive strategies that serve students' needs. James A.…

  6. Assigning unique identification numbers to new user accounts and groups in a computing environment with multiple registries

    DOEpatents

    DeRobertis, Christopher V.; Lu, Yantian T.

    2010-02-23

    A method, system, and program storage device for creating a new user account or user group with a unique identification number in a computing environment having multiple user registries is provided. In response to receiving a command to create a new user account or user group, an operating system of a clustered computing environment automatically checks multiple registries configured for the operating system to determine whether a candidate identification number for the new user account or user group has been assigned already to one or more existing user accounts or groups, respectively. The operating system automatically assigns the candidate identification number to the new user account or user group created in a target user registry if the checking indicates that the candidate identification number has not been assigned already to any of the existing user accounts or user groups, respectively.

  7. Run the numbers. Case study: using management accounting in an academic health care setting.

    PubMed

    Quintana, Olga; Ortiz, Cesar A

    2003-03-01

    Management accounting can help administrators manage academic physician practices. Its basic cost-capturing systems can instill accountability and behavior modification in those directly responsible. PMID:12661223

  8. Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures

    SciTech Connect

    1998-12-01

    On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordance with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.

  9. Data, Numbers and Accountability: The Complexity, Nature and Effects of Data Use in Schools

    ERIC Educational Resources Information Center

    Hardy, Ian

    2015-01-01

    This article draws upon research in one school in Queensland, Australia, to explore how the push to data influences teacher work and subsequent student learning. This "rise of data," often oriented towards "external" and performative processes of accountability, exhibits itself in many ways, but is particularly evident in…

  10. A vortex model for Richtmyer-Meshkov instability accounting for finite Atwood number

    NASA Astrophysics Data System (ADS)

    Likhachev, Oleg A.; Jacobs, Jeffrey W.

    2005-03-01

    The vortex model developed by Jacobs and Sheeley ["Experimental study of incompressible Richtmyer-Meshkov instability," Phys. Fluids 8, 405 (1996)] is essentially a solution to the governing equations for the case of a uniform density fluid. Thus, this model strictly speaking only applies to the case of vanishing small Atwood number. A modification to this model for small to finite Atwood number is proposed in which the vortex row utilized is perturbed such that the vortex spacing is smaller across the spikes and larger across the bubbles, a fact readily observed in experimental images. It is shown that this modification more effectively captures the behavior of experimental amplitude measurements, especially when compared with separate bubble and spike data. In addition, it is shown that this modification will cause the amplitude to deviate from the logarithmic result given by the heuristic models at late time.

  11. Frequent loss of lineages and deficient duplications accounted for low copy number of disease resistance genes in Cucurbitaceae

    PubMed Central

    2013-01-01

    Background The sequenced genomes of cucumber, melon and watermelon have relatively few R-genes, with 70, 75 and 55 copies only, respectively. The mechanism for low copy number of R-genes in Cucurbitaceae genomes remains unknown. Results Manual annotation of R-genes in the sequenced genomes of Cucurbitaceae species showed that approximately half of them are pseudogenes. Comparative analysis of R-genes showed frequent loss of R-gene loci in different Cucurbitaceae species. Phylogenetic analysis, data mining and PCR cloning using degenerate primers indicated that Cucurbitaceae has limited number of R-gene lineages (subfamilies). Comparison between R-genes from Cucurbitaceae and those from poplar and soybean suggested frequent loss of R-gene lineages in Cucurbitaceae. Furthermore, the average number of R-genes per lineage in Cucurbitaceae species is approximately 1/3 that in soybean or poplar. Therefore, both loss of lineages and deficient duplications in extant lineages accounted for the low copy number of R-genes in Cucurbitaceae. No extensive chimeras of R-genes were found in any of the sequenced Cucurbitaceae genomes. Nevertheless, one lineage of R-genes from Trichosanthes kirilowii, a wild Cucurbitaceae species, exhibits chimeric structures caused by gene conversions, and may contain a large number of distinct R-genes in natural populations. Conclusions Cucurbitaceae species have limited number of R-gene lineages and each genome harbors relatively few R-genes. The scarcity of R-genes in Cucurbitaceae species was due to frequent loss of R-gene lineages and infrequent duplications in extant lineages. The evolutionary mechanisms for large variation of copy number of R-genes in different plant species were discussed. PMID:23682795

  12. Holding Charter Authorizers Accountable: Why It Is Important and How It Might Be Done. NCSRP White Paper Series, Number 1

    ERIC Educational Resources Information Center

    Lake, Robin J.

    2006-01-01

    This paper takes on the question of whether and how school authorizers should be held accountable for their own performance. The author presents reasons why scrutiny and accountability are needed not only for schools but also for chartering agencies, identifies what types of accountability are present now, and offers ideas for ways accountability…

  13. A+ Accounts: More Educational Opportunity, Not More Bureaucracy [and] Executive Summary. The Heritage Foundation Backgrounder, Number 1172.

    ERIC Educational Resources Information Center

    Shokraii, Nina H.; Youssef, Sarah E.

    The "A+ Accounts" offer parents and concerned citizens a new way to invest in a child's education from kindergarten through 12th grade. Under this plan, families, single parents, or anyone earning less than $95,000 annually ($150,000 on joint tax returns) could deposit up to $2,000 per child in after-tax income into interest-bearing savings…

  14. Load-pull measurement analysis of AlGaN/GaN HEMT taking into account number of gate fingers

    NASA Astrophysics Data System (ADS)

    Tiwat, Pongthavornkamol; Guoguo, Liu; Tingting, Yuan; Yingkui, Zheng; Xinyu, Liu

    2016-06-01

    This paper investigates load-pull measurement of AlGaN/GaN high electron mobility transistors (HEMTs) at different numbers of gate fingers. Scalable small-signal models are extracted to analyze the relationship between each model's parameters and the number of device's gate fingers. The simulated S-parameters from the small-signal models are compared with the reflection coefficients measured from the load-pull measurement system at X-band frequencies of 8.8 and 10.4 GHz. The dependency between the number of device's gate fingers and load-pull characterization is presented. Project supported by the National Natural Science Foundation of China (No. 61204086).

  15. Dramatic Number Variation of R Genes in Solanaceae Species Accounted for by a Few R Gene Subfamilies.

    PubMed

    Wei, Chunhua; Chen, Jiongjiong; Kuang, Hanhui

    2016-01-01

    Most disease resistance genes encode nucleotide-binding-site (NBS) and leucine-rich-repeat (LRR) domains, and the NBS-LRR encoding genes are often referred to as R genes. Using newly developed approach, 478, 485, 1,194, 1,665, 2,042 and 374 R genes were identified from the genomes of tomato Heinz1706, wild tomato LA716, potato DM1-3, pepper Zunla-1 and wild pepper Chiltepin and tobacco TN90, respectively. The majority of R genes from Solanaceae were grouped into 87 subfamilies, including 16 TIR-NBS-LRR (TNL) and 71 non-TNL subfamilies. Each subfamily was annotated manually, including identification of intron/exon structure and intron phase. Interestingly, TNL subfamilies have similar intron phase patterns, while the non-TNL subfamilies have diverse intron phase due to frequent gain of introns. Prevalent presence/absence polymorphic R gene loci were found among Solanaceae species, and an integrated map with 427 R loci was constructed. The pepper genome (2,042 in Chiltepin) has at least four times of R genes as in tomato (478 in Heinz1706). The high number of R genes in pepper genome is due to the amplification of R genes in a few subfamilies, such as the Rpi-blb2 and BS2 subfamilies. The mechanism underlying the variation of R gene number among different plant genomes is discussed. PMID:26849045

  16. Dramatic Number Variation of R Genes in Solanaceae Species Accounted for by a Few R Gene Subfamilies

    PubMed Central

    Wei, Chunhua; Chen, Jiongjiong; Kuang, Hanhui

    2016-01-01

    Most disease resistance genes encode nucleotide-binding-site (NBS) and leucine-rich-repeat (LRR) domains, and the NBS-LRR encoding genes are often referred to as R genes. Using newly developed approach, 478, 485, 1,194, 1,665, 2,042 and 374 R genes were identified from the genomes of tomato Heinz1706, wild tomato LA716, potato DM1-3, pepper Zunla-1 and wild pepper Chiltepin and tobacco TN90, respectively. The majority of R genes from Solanaceae were grouped into 87 subfamilies, including 16 TIR-NBS-LRR (TNL) and 71 non-TNL subfamilies. Each subfamily was annotated manually, including identification of intron/exon structure and intron phase. Interestingly, TNL subfamilies have similar intron phase patterns, while the non-TNL subfamilies have diverse intron phase due to frequent gain of introns. Prevalent presence/absence polymorphic R gene loci were found among Solanaceae species, and an integrated map with 427 R loci was constructed. The pepper genome (2,042 in Chiltepin) has at least four times of R genes as in tomato (478 in Heinz1706). The high number of R genes in pepper genome is due to the amplification of R genes in a few subfamilies, such as the Rpi-blb2 and BS2 subfamilies. The mechanism underlying the variation of R gene number among different plant genomes is discussed. PMID:26849045

  17. Accounting for Accountability.

    ERIC Educational Resources Information Center

    Colorado State Dept. of Education, Denver. Cooperative Accountability Project.

    This publication reports on two Regional Educational Accountability Conferences on Techniques sponsored by the Cooperative Accountability Project. Accountability is described as an "emotionally-charged issue" and an "operationally demanding concept." Overviewing accountability, major speakers emphasized that accountability is a means toward…

  18. Charter School Authorizers and Oversight: Where is the Line between Effectively Holding Schools Accountable and Overregulation?. Authorizer Issue Brief. Number 5

    ERIC Educational Resources Information Center

    National Association of Charter School Authorizers (NJ1), 2004

    2004-01-01

    The basic charter school bargain--freedom in exchange for accountability--presents unique challenges to authorizers. Authorizers must walk a tightrope of sorts, respecting each charter school's independence and distinct mission, while holding every school accountable for educational results and public obligations. Overseeing charter schools is…

  19. Accounting Specialist.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center on Education and Training for Employment.

    This publication identifies 20 subjects appropriate for use in a competency list for the occupation of accounting specialist, 1 of 12 occupations within the business/computer technologies cluster. Each unit consists of a number of competencies; a list of competency builders is provided for each competency. Titles of the 20 units are as follows:…

  20. 41 CFR 102-37.70 - How should a transferee account for the receipt of a larger or smaller number of items than...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... System (Continued) FEDERAL MANAGEMENT REGULATION PERSONAL PROPERTY 37-DONATION OF SURPLUS PERSONAL PROPERTY General Provisions Donation Overview § 102-37.70 How should a transferee account for the...

  1. 41 CFR 102-37.70 - How should a transferee account for the receipt of a larger or smaller number of items than...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... System (Continued) FEDERAL MANAGEMENT REGULATION PERSONAL PROPERTY 37-DONATION OF SURPLUS PERSONAL PROPERTY General Provisions Donation Overview § 102-37.70 How should a transferee account for the...

  2. 41 CFR 102-37.70 - How should a transferee account for the receipt of a larger or smaller number of items than...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... System (Continued) FEDERAL MANAGEMENT REGULATION PERSONAL PROPERTY 37-DONATION OF SURPLUS PERSONAL PROPERTY General Provisions Donation Overview § 102-37.70 How should a transferee account for the...

  3. 41 CFR 102-37.70 - How should a transferee account for the receipt of a larger or smaller number of items than...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... System (Continued) FEDERAL MANAGEMENT REGULATION PERSONAL PROPERTY 37-DONATION OF SURPLUS PERSONAL PROPERTY General Provisions Donation Overview § 102-37.70 How should a transferee account for the...

  4. A New Account of the Neurocognitive Foundations of Impairments in Space, Time, and Number Processing in Children with Chromosome 22q11.2 Deletion Syndrome

    ERIC Educational Resources Information Center

    Simon, Tony J.

    2008-01-01

    In this article, I present an updated account that attempts to explain, in cognitive processing and neural terms, the nonverbal intellectual impairments experienced by most children with deletions of chromosome 22q11.2. Specifically, I propose that this genetic syndrome leads to early developmental changes in the structure and function of clearly…

  5. A new account of the neurocognitive foundations of impairments in space, time and number processing in children with chromosome 22q11.2 deletion syndrome.

    PubMed

    Simon, Tony J

    2008-01-01

    In this article, I present an updated account that attempts to explain, in cognitive processing and neural terms, the nonverbal intellectual impairments experienced by most children with deletions of chromosome 22q11.2. Specifically, I propose that this genetic syndrome leads to early developmental changes in the structure and function of clearly delineated neural circuits for basic spatiotemporal cognition. This dysfunction then cascades into impairments in basic magnitude and then numerical processes, because of the central role that representations of space and time play in their construction. I propose that this takes the form of "spatiotemporal hypergranularity"; the increase in grain size and thus reduced resolution of mental representations of spatial and temporal information. The result is that spatiotemporal processes develop atypically and thereby produce the characteristic impairments in nonverbal cognitive domains that are a hallmark feature of chromosome 22q11.2 deletion syndrome. If this hypothesis driven account is supported by future research, the results will create a neurocognitive explanation of spatiotemporal and numerical impairments in the syndrome that is specific enough to be directly translated into the development of targeted therapeutic interventions. PMID:18612330

  6. A New Account of the Neurocognitive Foundations of Impairments in Space, Time and Number Processing in Children with Chromosome 22q11.2 Deletion Syndrome

    PubMed Central

    Simon, Tony J.

    2008-01-01

    In this paper I present an updated account that attempts to explain, in cognitive processing and neural terms, the nonverbal intellectual impairments experienced by most children with deletions of chromosome 22q11.2. Specifically, I propose that this genetic syndrome leads to early developmental changes in the structure and function of clearly delineated neural circuits for basic spatiotemporal cognition. This dysfunction then cascades into impairments in basic magnitude and then numerical processes, because of the central role that representations of space and time play in their construction. I propose that this takes the form of “spatiotemporal hypergranularity”; the increase in grain size and thus reduced resolution of mental representations of spatial and temporal information. The result is that spatiotemporal processes develop atypically and thereby produce the characteristic impairments in nonverbal cognitive domains that are a hallmark feature of chromosome 22q11.2 deletion syndrome. If this hypothesis driven account is supported by future research, the results will create a neurocognitive explanation of spatiotemporal and numerical impairments in the syndrome that is specific enough to be directly translated into the development of targeted therapeutic interventions. PMID:18612330

  7. Randomly Accountable

    ERIC Educational Resources Information Center

    Kane, Thomas J.; Staiger, Douglas O.; Geppert, Jeffrey

    2002-01-01

    The accountability debate tends to devolve into a battle between the pro-testing and anti-testing crowds. When it comes to the design of a school accountability system, the devil is truly in the details. A well-designed accountability plan may go a long way toward giving school personnel the kinds of signals they need to improve performance.…

  8. School Accountability.

    ERIC Educational Resources Information Center

    Evers, Williamson M., Ed.; Walberg, Herbert J., Ed.

    This book presents the perspectives of experts from the fields of history, economics, political science, and psychology on what is known about accountability, what still needs to be learned, what should be done right now, and what should be avoided in devising accountability systems. The common myths about accountability are dispelled and how it…

  9. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

    As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account…

  10. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

    This article reports that special interest groups opposed to charter schools and high-stakes testing have hijacked Massachusetts's once-independent board of education and stand poised to water down the Massachusetts Comprehensive Assessment System (MCAS) tests and the accountability system they support. President Barack Obama and Massachusetts…

  11. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Supplementary accounts. 1770.12 Section 1770.12... Accounts § 1770.12 Supplementary accounts. (a) All borrowers shall maintain the supplementary accounts set forth in § 1770.15. These accounts conform in number and title with accounts prescribed in the...

  12. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Supplementary accounts. 1770.12 Section 1770.12... Accounts § 1770.12 Supplementary accounts. (a) All borrowers shall maintain the supplementary accounts set forth in § 1770.15. These accounts conform in number and title with accounts prescribed in the...

  13. Solving Accounting Problems: Differences between Accounting Experts and Novices.

    ERIC Educational Resources Information Center

    Marshall, P. Douglas

    2002-01-01

    Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

  14. CLO Accountability.

    ERIC Educational Resources Information Center

    Caudron, Shari

    2003-01-01

    The number of chief learning officers, mostly in Fortune 500 companies, has increased significantly in recent years. The increase does not indicate that companies are committed to strategic learning; executives want proof that it helps the bottom line. (JOW)

  15. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 50 Wildlife and Fisheries 9 2011-10-01 2011-10-01 false CCF accounts. 259.36 Section 259.36....36 CCF accounts. (a) General: Each CCF account in each scheduled depository shall have an account number, which must be reflected on the reports required by § 259.35. All CCF accounts shall be...

  16. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false CCF accounts. 259.36 Section 259.36....36 CCF accounts. (a) General: Each CCF account in each scheduled depository shall have an account number, which must be reflected on the reports required by § 259.35. All CCF accounts shall be...

  17. Financial Accountability in the Head Start Early Childhood Program. Hearing before the Committee on Education and the Workforce, U.S. House of Representatives, One Hundred Ninth Congress, First Session (April 5, 2005). Serial Number 109-6

    ERIC Educational Resources Information Center

    US House of Representatives, 2005

    2005-01-01

    The Committee on Education and the Workforce heard testimony on the financial accountability in the Head Start Early Childhood program. Statements of members were presented by: Honorable John A. Boehner, Chairman, Committee on Education and the Workforce; Honorable Michael N. Castle (R-DE); Honorable George Miller, Ranking Member, Committee on…

  18. The Fibonacci Numbers.

    ERIC Educational Resources Information Center

    Onstad, Torgeir

    1991-01-01

    After a brief historical account of Leonardo Pisano Fibonacci, some basic results concerning the Fibonacci numbers are developed and proved, and entertaining examples are described. Connections are made between the Fibonacci numbers and the Golden Ratio, biological nature, and other combinatorics examples. (MDH)

  19. Story Numbers.

    ERIC Educational Resources Information Center

    Swafford, Jane; McGinty, Robert

    1978-01-01

    A concrete approach to prime numbers is presented using rectangles and triangles to construct a building for each number so that each story represents a pair of factors and the triangular-shaped roof represents the number. (MP)

  20. Acute care hospitals' accountability to provincial funders.

    PubMed

    Kromm, Seija K; Ross Baker, G; Wodchis, Walter P; Deber, Raisa B

    2014-09-01

    Ontario's acute care hospitals are subject to a number of tools, including legislation and performance measurement for fiscal accountability and accountability for quality. Examination of accountability documents used in Ontario at the government, regional and acute care hospital levels reveals three trends: (a) the number of performance measures being used in the acute care hospital sector has increased significantly; (b) the focus of the health system has expanded from accountability for funding and service volumes to include accountability for quality and patient safety; and (c) the accountability requirements are misaligned at the different levels. These trends may affect the success of the accountability approach currently being used. PMID:25305386

  1. Acute Care Hospitals' Accountability to Provincial Funders

    PubMed Central

    Kromm, Seija K.; Ross Baker, G.; Wodchis, Walter P.; Deber, Raisa B.

    2014-01-01

    Ontario's acute care hospitals are subject to a number of tools, including legislation and performance measurement for fiscal accountability and accountability for quality. Examination of accountability documents used in Ontario at the government, regional and acute care hospital levels reveals three trends: (a) the number of performance measures being used in the acute care hospital sector has increased significantly; (b) the focus of the health system has expanded from accountability for funding and service volumes to include accountability for quality and patient safety; and (c) the accountability requirements are misaligned at the different levels. These trends may affect the success of the accountability approach currently being used. PMID:25305386

  2. Number relativity

    NASA Astrophysics Data System (ADS)

    Shin, Philip

    Number relativity 1.Every equation of the relativity is just the way to understand through to solve one question of the math problem. We just add the hypothesis into the number. 2. Sequence of number is the machine physics for software(computer) as the number order is program equation as calculator. 3. When zero is denominator, it is not existing as it is doing something by nothing. So nothing means time as we put zero denominator into time. My personal physics imagine.

  3. Leftist Numbers

    ERIC Educational Resources Information Center

    Rich, Andrew

    2008-01-01

    The leftist number system consists of numbers with decimal digits arranged in strings to the left, instead of to the right. This system fails to be a field only because it contains zerodivisors. The same construction with prime base yields the p-adic numbers.

  4. Superharmonic numbers

    NASA Astrophysics Data System (ADS)

    Cohen, Graeme L.

    2009-03-01

    Let tau(n) denote the number of positive divisors of a natural number n>1 and let sigma(n) denote their sum. Then n is superharmonic if sigma(n)mid n^ktau(n) for some positive integer k . We deduce numerous properties of superharmonic numbers and show in particular that the set of all superharmonic numbers is the first nontrivial example that has been given of an infinite set that contains all perfect numbers but for which it is difficult to determine whether there is an odd member.

  5. Number Time

    ERIC Educational Resources Information Center

    Herrera, Terese A.

    2004-01-01

    This article features Number Time, a site developed by the British Broadcasting Corporation (BBC) for young mathematics learners, located at www.bbc.co.uk/schools/numbertime. The site uses interactive animation to help children in pre-K through grade 2 understand and practice number basics. Users will find online games, videos that tell number…

  6. Automated attendance accounting system

    NASA Technical Reports Server (NTRS)

    Chapman, C. P. (Inventor)

    1973-01-01

    An automated accounting system useful for applying data to a computer from any or all of a multiplicity of data terminals is disclosed. The system essentially includes a preselected number of data terminals which are each adapted to convert data words of decimal form to another form, i.e., binary, usable with the computer. Each data terminal may take the form of a keyboard unit having a number of depressable buttons or switches corresponding to selected data digits and/or function digits. A bank of data buffers, one of which is associated with each data terminal, is provided as a temporary storage. Data from the terminals is applied to the data buffers on a digit by digit basis for transfer via a multiplexer to the computer.

  7. What Exactly Do Numbers Mean?

    ERIC Educational Resources Information Center

    Huang, Yi Ting; Spelke, Elizabeth; Snedeker, Jesse

    2013-01-01

    Number words are generally used to refer to the exact cardinal value of a set, but cognitive scientists disagree about their meanings. Although most psychological analyses presuppose that numbers have exact semantics ("two" means exactly two), many linguistic accounts propose that numbers have lower-bounded semantics (at least two), and…

  8. Number Guessing

    ERIC Educational Resources Information Center

    Sezin, Fatin

    2009-01-01

    It is instructive and interesting to find hidden numbers by using different positional numeration systems. Most of the present guessing techniques use the binary system expressed as less-than, greater-than or present-absent type information. This article describes how, by employing four cards having integers 1-64 written in different colours, one…

  9. Numbers, Please!

    ERIC Educational Resources Information Center

    Thelin, John R.

    2013-01-01

    What topic would you choose if you had the luxury of writing forever? In this article, John Thelin provides his response: He would opt to write about the history of higher education in a way that relies on quantitative data. "Numbers, please!" is his research request in taking on a longitudinal study of colleges and universities over…

  10. Numbers Sense

    ERIC Educational Resources Information Center

    Kathotia, Vinay

    2009-01-01

    This article reports on work undertaken by schools as part of Qualifications and Curriculum Authority's (QCA's) "Engaging mathematics for all learners" project. The goal was to use in the classroom, materials and approaches from a Royal Institution (Ri) Year 10 master-class, "Number Sense", which was inspired by examples from Michael Blastland and…

  11. 7 CFR 46.20 - Lot numbers.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 2 2013-01-01 2013-01-01 false Lot numbers. 46.20 Section 46.20 Agriculture... Receivers § 46.20 Lot numbers. An identifying lot number shall be assigned to each shipment of produce to be sold on consignment or joint account or for the account of another person or firm. A lot number...

  12. 7 CFR 46.20 - Lot numbers.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 2 2014-01-01 2014-01-01 false Lot numbers. 46.20 Section 46.20 Agriculture... Receivers § 46.20 Lot numbers. An identifying lot number shall be assigned to each shipment of produce to be sold on consignment or joint account or for the account of another person or firm. A lot number...

  13. 7 CFR 46.20 - Lot numbers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 2 2011-01-01 2011-01-01 false Lot numbers. 46.20 Section 46.20 Agriculture... Receivers § 46.20 Lot numbers. An identifying lot number shall be assigned to each shipment of produce to be sold on consignment or joint account or for the account of another person or firm. A lot number...

  14. 7 CFR 46.20 - Lot numbers.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 2 2012-01-01 2012-01-01 false Lot numbers. 46.20 Section 46.20 Agriculture... Receivers § 46.20 Lot numbers. An identifying lot number shall be assigned to each shipment of produce to be sold on consignment or joint account or for the account of another person or firm. A lot number...

  15. 7 CFR 46.20 - Lot numbers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Lot numbers. 46.20 Section 46.20 Agriculture... Receivers § 46.20 Lot numbers. An identifying lot number shall be assigned to each shipment of produce to be sold on consignment or joint account or for the account of another person or firm. A lot number...

  16. Documentation and Accountability: The Shift from Numbers to Indexed Narratives

    ERIC Educational Resources Information Center

    Forman, George

    2010-01-01

    As currently written, early childhood learning standards have little discriminative power and create a mindset that children have skills, rather than minds. In order for behaviors to be compared across different programs, the behavioral indicators necessarily are written as often-cited skills rather than unique appropriations of intelligent…

  17. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., present address, date and place of birth, father's full name, mother's full name before marriage, and the employee's sex, including a statement as to whether the employee has previously filed an application on... known address, date and place of birth, father's full name, mother's full name before marriage,...

  18. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., present address, date and place of birth, father's full name, mother's full name before marriage, and the employee's sex, including a statement as to whether the employee has previously filed an application on... known address, date and place of birth, father's full name, mother's full name before marriage,...

  19. The Internationalization of Introductory Accounting Textbooks.

    ERIC Educational Resources Information Center

    Bracken, Robert M.; Urbancic, Frank R.

    1997-01-01

    Analysis of 24 introductory accounting textbooks identified number and percentage of pages and chapters with international content. Financial accounting books generally had the most international content. There were wide variations in topics presented, extent of coverage, and number of relevant assignments. (SK)

  20. Holding Accountability to Account. Research Brief

    ERIC Educational Resources Information Center

    National Center on Performance Incentives, 2008

    2008-01-01

    In "Holding Accountability to Account: How Scholarship and Experience in Other Fields Inform Exploration of Performance Incentives in Education"--a paper presented at the National Center on Performance Incentives research to policy conference in February--Richard Rothstein, a research associate at the Economic Policy Institute, argues educational…

  1. Accountability, California Style: Counting or Accounting?

    ERIC Educational Resources Information Center

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

    Across the nation and at nearly all levels of our educational system, efforts to hold schools accountable for student learning dominate strategies for improving the quality of education. At both the national and state level, student testing stands at the center of educational accountability programs, such that schools are effectively held…

  2. 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…

  3. Converting accounts receivable into cash.

    PubMed

    Folk, M D; Roest, P R

    1995-09-01

    In recent years, increasing numbers of healthcare providers have converted their accounts receivable into cash through a process called securitization. This practice has gained popularity because it provides a means to raise capital necessary to healthcare organizations. Although securitization transactions can be complex, they may provide increased financial flexibility to providers as they prepare for continuing change in the healthcare industry. PMID:10145096

  4. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of differing…

  5. 47 CFR 32.6622 - Number services.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Number services. 32.6622 Section 32.6622... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6622 Number services. This account shall include costs incurred in providing customer number and classified listings. This...

  6. 47 CFR 32.6622 - Number services.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Number services. 32.6622 Section 32.6622... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6622 Number services. This account shall include costs incurred in providing customer number and classified listings. This...

  7. 47 CFR 32.6622 - Number services.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Number services. 32.6622 Section 32.6622... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6622 Number services. This account shall include costs incurred in providing customer number and classified listings. This...

  8. 47 CFR 32.6622 - Number services.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Number services. 32.6622 Section 32.6622... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6622 Number services. This account shall include costs incurred in providing customer number and classified listings. This...

  9. 47 CFR 32.6622 - Number services.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Number services. 32.6622 Section 32.6622... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6622 Number services. This account shall include costs incurred in providing customer number and classified listings. This...

  10. Some Ideas About Number Theory.

    ERIC Educational Resources Information Center

    Barnett, I. A.

    The material in this booklet is designed for non-professional mathematicians who have an interest in the theory of numbers. The author presents some elementary results of number theory without involving detailed proofs. Much of the material has direct application for secondary school mathematics teachers. A brief account of the nature of number…

  11. Accountability: A Mosaic Image

    ERIC Educational Resources Information Center

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  12. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

    Accounting Office: The Langley Memorial Aeronautical Laboratory's accounting office, 1936, with photographs of the Wright brothers on the wall. Although the Lab was named after Samuel P. Langley, most of the NACA staff held the Wrights as their heroes.

  13. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  14. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  15. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

    This curriculum guide consists of materials for use in teaching a competency-based accounting and computing course that is designed to prepare students for employability in the following occupational areas: inventory control clerk, invoice clerk, payroll clerk, traffic clerk, general ledger bookkeeper, accounting clerk, account information clerk,…

  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. Accounting Education in Crisis

    ERIC Educational Resources Information Center

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  18. Research Assessments and Rankings: Accounting for Accountability in "Higher Education Ltd"

    ERIC Educational Resources Information Center

    Singh, Geeta

    2008-01-01

    Over the past two decades, higher education in advanced capitalist societies has undergone a process of radical "reform". A key element of this reform has been the introduction of a number of accounting-based techniques in the pursuit of improved accountability and transparency. While the "old" accounting was to do with stewardship, the "new"…

  19. Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns

    ERIC Educational Resources Information Center

    Okpechi, Simeon O.; Belmasrour, Rachid

    2011-01-01

    In the past twenty years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. Retention has been a major issue. This study explores how the perception of their status, investments and…

  20. Computerizing the Accounting Curriculum.

    ERIC Educational Resources Information Center

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  1. PLATO IV Accountancy Index.

    ERIC Educational Resources Information Center

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  2. The Choreography of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2006-01-01

    The prevailing performance discourse in education claims school improvements can be achieved through transparent accountability procedures. The article identifies how teachers generate performances of their work in order to satisfy accountability demands. By identifying sources of teachers' knowledge that produce choreographed performances, I…

  3. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    This paper addresses the numerous ways that computers may be used to enhance the teaching of accounting and business topics. It focuses on the pedagogical use of spreadsheet software to improve the conceptual coverage of accounting principles and practice, increase student understanding by involvement in the solution process, and reduce the amount…

  4. Leadership for Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    2001-01-01

    This document explores issues of leadership for accountability and reviews five resources on the subject. These include: (1) "Accountability by Carrots and Sticks: Will Incentives and Sanctions Motivate Students, Teachers, and Administrators for Peak Performance?" (Larry Lashway); (2) "Organizing Schools for Teacher Learning" (Judith Warren…

  5. Accountability in Education.

    ERIC Educational Resources Information Center

    Chippendale, P. R., Ed.; Wilkes, Paula V., Ed.

    This collection of papers delivered at a conference on accountability held at Darling Downs Institute of Advanced Education in Australia examines the meaning of accountability in education for teachers, lecturers, government, parents, administrators, education authorities, and the society at large. In Part 1, W. G. Walker attempts to answer the…

  6. The Accountability Illusion: Georgia

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  7. The Accountability Controversy

    ERIC Educational Resources Information Center

    Glisson, Charles

    1975-01-01

    Author discusses accountability controversy concerning effectiveness of social services. Turem's mechanistic and Gruber's organic models of accountability are compared and an alternate open system model of organization is offered which combines positive aspects of Turem's and Gruber's models as well as adds other constructive elements to them. (SE)

  8. The Accountability Illusion: Kansas

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  9. The Evolution of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2011-01-01

    Campus 2020: Thinking ahead is a policy in British Columbia (BC), Canada, that attempted to hold universities accountable to performance. Within, I demonstrate how this Canadian articulation of educational accountability intended to develop "governmentality constellations" to control the university and regulate its knowledge output. This research…

  10. The Accountability Illusion: Texas

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  11. Responsible and accountable.

    PubMed

    Woodrow, Philip

    2006-03-01

    Healthcare assistants are valuable members of the multi-disciplinary team, using many skills outlined in previous articles in this series. But anyone exceeding the limits of their skills can cause harm and may be called to account. This article explains how everyone is accountable. PMID:16538993

  12. The Accountability Illusion: Minnesota

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  13. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or its designee. (b) Special account identification. The name, address, business phone, and for... organization of the person and the person's principal business or occupation; (iii) Account numbers and account... paragraphs (b)(2) or (b)(2)(iv) of this section; or (3) The account controller, if trading of the...

  14. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... or its designee. (b) Special account identification. The name, address, business phone, and for... organization of the person and the person's principal business or occupation; (iii) Account numbers and account... paragraphs (b)(2) or (b)(2)(iv) of this section; or (3) The account controller, if trading of the...

  15. Accountability and primary healthcare.

    PubMed

    Mukhi, Shaheena; Barnsley, Jan; Deber, Raisa B

    2014-09-01

    This paper examines the accountability structures within primary healthcare (PHC) in Ontario; in particular, who is accountable for what and to whom, and the policy tools being used. Ontario has implemented a series of incremental reforms, using expenditure policy instruments, enforced through contractual agreements to provide a defined set of publicly financed services that are privately delivered, most often by family physicians. The findings indicate that reporting, funding, evaluation and governance accountability requirements vary across service provider models. Accountability to the funder and patients is most common. Agreements, incentives and compensation tools have been used but may be insufficient to ensure parties are being held responsible for their activities related to stated goals. Clear definitions of various governance structures, a cohesive approach to monitoring critical performance indicators and associated improvement strategies are important elements in operationalizing accountability and determining whether goals are being met. PMID:25305392

  16. Accountability and Primary Healthcare

    PubMed Central

    Mukhi, Shaheena; Barnsley, Jan; Deber, Raisa B.

    2014-01-01

    This paper examines the accountability structures within primary healthcare (PHC) in Ontario; in particular, who is accountable for what and to whom, and the policy tools being used. Ontario has implemented a series of incremental reforms, using expenditure policy instruments, enforced through contractual agreements to provide a defined set of publicly financed services that are privately delivered, most often by family physicians. The findings indicate that reporting, funding, evaluation and governance accountability requirements vary across service provider models. Accountability to the funder and patients is most common. Agreements, incentives and compensation tools have been used but may be insufficient to ensure parties are being held responsible for their activities related to stated goals. Clear definitions of various governance structures, a cohesive approach to monitoring critical performance indicators and associated improvement strategies are important elements in operationalizing accountability and determining whether goals are being met. PMID:25305392

  17. 4 CFR 83.9 - Social Security number.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 4 Accounts 1 2014-01-01 2013-01-01 true Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN)...

  18. 4 CFR 83.9 - Social Security number.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 4 Accounts 1 2013-01-01 2013-01-01 false Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN)...

  19. 4 CFR 83.9 - Social Security number.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 4 Accounts 1 2012-01-01 2012-01-01 false Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN)...

  20. 4 CFR 83.9 - Social Security number.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN)...

  1. 4 CFR 83.9 - Social Security number.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 4 Accounts 1 2011-01-01 2011-01-01 false Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN)...

  2. Human Resource Accounting System

    ERIC Educational Resources Information Center

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  3. Dynamic Virtual Credit Card Numbers

    NASA Astrophysics Data System (ADS)

    Molloy, Ian; Li, Jiangtao; Li, Ninghui

    Theft of stored credit card information is an increasing threat to e-commerce. We propose a dynamic virtual credit card number scheme that reduces the damage caused by stolen credit card numbers. A user can use an existing credit card account to generate multiple virtual credit card numbers that are either usable for a single transaction or are tied with a particular merchant. We call the scheme dynamic because the virtual credit card numbers can be generated without online contact with the credit card issuers. These numbers can be processed without changing any of the infrastructure currently in place; the only changes will be at the end points, namely, the card users and the card issuers. We analyze the security requirements for dynamic virtual credit card numbers, discuss the design space, propose a scheme using HMAC, and prove its security under the assumption the underlying function is a PRF.

  4. Topics in Number Theory: The Number Game.

    ERIC Educational Resources Information Center

    Batra, Laj, Ed.; And Others

    This teacher's guide contains nine topics in number theory. Suggested questions for the teacher, short investigations, and possible exercises for the student are included. Chapter 1 is an introduction to sequences and series using geoboard activities involving triangular numbers, square numbers, rectangular numbers, and pentagonal numbers. The…

  5. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts. PMID:12285741

  6. Thinking about Accountability

    PubMed Central

    Deber, Raisa B.

    2014-01-01

    Accountability is a key component of healthcare reforms, in Canada and internationally, but there is increasing recognition that one size does not fit all. A more nuanced understanding begins with clarifying what is meant by accountability, including specifying for what, by whom, to whom and how. These papers arise from a Partnership for Health System Improvement (PHSI), funded by the Canadian Institutes of Health Research (CIHR), on approaches to accountability that examined accountability across multiple healthcare subsectors in Ontario. The partnership features collaboration among an interdisciplinary team, working with senior policy makers, to clarify what is known about best practices to achieve accountability under various circumstances. This paper presents our conceptual framework. It examines potential approaches (policy instruments) and postulates that their outcomes may vary by subsector depending upon (a) the policy goals being pursued, (b) governance/ownership structures and relationships and (c) the types of goods and services being delivered, and their production characteristics (e.g., contestability, measurability and complexity). PMID:25305385

  7. 17 CFR 17.01 - Identification of special accounts, volume threshold accounts, and omnibus accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts, volume threshold accounts, and omnibus accounts. 17.01 Section 17.01 Commodity and Securities..., CLEARING MEMBERS, AND FOREIGN BROKERS § 17.01 Identification of special accounts, volume threshold accounts... in § 17.02(b). (b) Identification of volume threshold accounts. Each clearing member shall...

  8. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Numbering convention. 32.20 Section 32.20 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.20 Numbering convention. (a) The number...

  9. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Numbering convention. 32.20 Section 32.20 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.20 Numbering convention. (a) The number...

  10. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Numbering convention. 32.20 Section 32.20 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.20 Numbering convention. (a) The number...

  11. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Numbering convention. 32.20 Section 32.20 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.20 Numbering convention. (a) The number...

  12. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Numbering convention. 32.20 Section 32.20 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.20 Numbering convention. (a) The number...

  13. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    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 904... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9040 Account 904, Uncollectible accounts. This account must be charged with amounts sufficient to provide for losses from...

  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. A Pariah Profession? Some Student Perceptions of Accounting and Accountancy.

    ERIC Educational Resources Information Center

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

    Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…

  16. Planning for Accountability.

    ERIC Educational Resources Information Center

    Cuneo, Tim; Bell, Shareen; Welsh-Gray, Carol

    1999-01-01

    Through its Challenge 2000 program, Joint Venture: Silicon Valley Network's 21st Century Education Initiative has been working with K-12 schools to improve student performance in literature, math, and science. Clearly stated standards, appropriate assessments, formal monitoring, critical friends, and systemwide accountability are keys to success.…

  17. Accountability Measures Report, 2007

    ERIC Educational Resources Information Center

    North Dakota University System, 2007

    2007-01-01

    This document is a tool for demonstrating that the University System is meeting the "flexibility with accountability" expectations of SB 2003 passed by the 2001 Legislative Assembly. The 2007 report reflects some of the many ways North Dakota University System (NDUS) colleges and universities are developing the human capital needed to create a…

  18. Accountability Measures Report, 2006

    ERIC Educational Resources Information Center

    North Dakota University System, 2006

    2006-01-01

    This document is a valuable tool for demonstrating that the University System is meeting the "flexibility with accountability" expectations of SB 2003 passed by the 2001 Legislative Assembly. The 2006 report reflects some of the many ways North Dakota University System (NDUS) colleges and universities are developing the human capital needed to…

  19. Accounting Forms. Instructor's Handbook.

    ERIC Educational Resources Information Center

    Itter, Pat

    Supporting performance objective of the 16 V-TECS (Vocational-Technical Education Consortium of States) Bookkeeper Catalog, this instructor's manual contains copies of accounting forms which can be used to make spirit masters or transparencies. (This module is the first in a set of ten on bookkeeping [CE 019 480-489].) Twenty forms grouped under…

  20. Viewpoints on Accountability.

    ERIC Educational Resources Information Center

    Educational Innovators Press, Tucson, AZ.

    This booklet contains five papers which examine the activities, successes, and pitfalls encountered by educators who are introducing accountability techniques into instructional programs where they did not exist in the past. The papers are based on actual programs and offer possible solutions in the areas considered, which are 1) performance…

  1. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  2. Accountability: A Rationale.

    ERIC Educational Resources Information Center

    Brademas, John

    1974-01-01

    The idea of accountability has by now been interpreted in ways which are different enough from one another to have permitted a certain ambiguity to creep into the notion in its present use within the educational community. The principal purpose of this report is, therefore, to try to set forth some clearer statement of what the idea of…

  3. Democracy, Accountability, and Education

    ERIC Educational Resources Information Center

    Levinson, Meira

    2011-01-01

    Educational standards, assessments, and accountability systems are of immense political moment around the world. But there is no developed theory exploring the role that these systems should play within a democratic polity in particular. On the one hand, well-designed standards are public goods, supported by assessment and accountability…

  4. Student Attendance Accounting Manual.

    ERIC Educational Resources Information Center

    Freitas, Joseph M.

    In response to state legislation authorizing procedures for changes in academic calendars and measurement of student workload in California community colleges, this manual from the Chancellor's Office provides guidelines for student attendance accounting. Chapter 1 explains general items such as the academic calendar, admissions policies, student…

  5. CEBAF beam loss accounting

    SciTech Connect

    Ursic, R.; Mahoney, K.; Hovater, C.; Hutton, A.; Sinclair, C.

    1995-12-31

    This paper describes the design and implementation of a beam loss accounting system for the CEBAF electron accelerator. This system samples the beam curent throughout the beam path and measures the beam current accurately. Personnel Safety and Machine Protection systems use this system to turn off the beam when hazardous beam losses occur.

  6. Accounting for What Counts

    ERIC Educational Resources Information Center

    Milner, Joseph O.; Ferran, Joan E.; Martin, Katharine Y.

    2003-01-01

    No Child Left Behind legislation makes it clear that outside evaluators determine what gets taught in the classroom. It is important to ensure they measure what truly counts in school. This fact is poignantly and sadly true for the under funded, poorly resourced, "low performing" schools that may be hammered by administration accountants in the…

  7. Educational Accounting Procedures.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing, annual…

  8. Assessment and Accountability.

    ERIC Educational Resources Information Center

    Au, Kathryn

    2001-01-01

    Discusses six books that give a range of perspectives on the issues of assessment and accountability, from the use of standardized reading tests to creating student and professional portfolios. States that these books will provide teachers with the knowledge to make sound assessment decisions and with practical suggestions to document student and…

  9. The Accountability Illusion

    ERIC Educational Resources Information Center

    Cronin, John; Dahlin, Michael; Xiang, Yun; McCahon, Donna

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states have leeway to: (1) Craft their own academic standards, select their own tests, and define…

  10. Accountability in Action.

    ERIC Educational Resources Information Center

    Dumke, Glenn S.

    Since education has become big business, the reactions of the academic community to social change are of immense political and social effect. Therefore, before higher education can deal with the question of accountability, it has to define the role of the college or university in relation to society. One alternative is that the campus operate as…

  11. Fiscal Accounting Manual.

    ERIC Educational Resources Information Center

    California State Dept. of Housing and Community Development, Sacramento. Indian Assistance Program.

    Written in simple, easy to understand form, the manual provides a vehicle for the untrained person in bookkeeping to control funds received from grants for Indian Tribal Councils and Indian organizations. The method used to control grants (federal, state, or private) is fund accounting, designed to organize rendering services on a non-profit…

  12. Measurements and material accounting

    SciTech Connect

    Hammond, G.A. )

    1989-11-01

    The DOE role for the NBL in safeguarding nuclear material into the 21st century is discussed. Development of measurement technology and reference materials supporting requirements of SDI, SIS, AVLIS, pyrochemical reprocessing, fusion, waste storage, plant modernization program, and improved tritium accounting are some of the suggested examples.

  13. Professional Capital as Accountability

    ERIC Educational Resources Information Center

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  14. Accountability for Productivity

    ERIC Educational Resources Information Center

    Wellman, Jane

    2010-01-01

    Productivity gains in higher education won't be made just by improving cost effectiveness or even performance. They need to be documented, communicated, and integrated into a strategic agenda to increase attainment. This requires special attention to "accountability" for productivity, meaning public presentation and communication of evidence about…

  15. Legal responsibility and accountability.

    PubMed

    Cox, Chris

    2010-06-01

    Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance. PMID:20583648

  16. MATERIAL CONTROL ACCOUNTING INMM

    SciTech Connect

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  17. By the Numbers.

    ERIC Educational Resources Information Center

    Cooper, Bruce S.; McGrath, Michael; Monahan, Brian D.; Steele, Joanne Laughlin

    1999-01-01

    Educators can learn from business people accounting models that can be applied to managerial accounting, integrated information systems, focused/activity-based costing, decentralized information, and mission-driven costing. A sidebar discusses measuring technology's impact. (MLF)

  18. Iowa Community Colleges Accounting Manual.

    ERIC Educational Resources Information Center

    Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

    This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

  19. Number Concepts with "Number Worlds": Thickening Understandings

    ERIC Educational Resources Information Center

    Liljedahl, Peter; Sinclair, Nathalie; Zazkis, Rina

    2006-01-01

    This study focuses on the nature of preservice elementary school teachers' understandings of several concepts in elementary number theory that are evoked by a computer-based microworld called "Number Worlds". In particular, the focus is on the concepts of factor, multiple and prime number. The notion of "thickness" is examined with respect to…

  20. Evaluation of accountability measurements

    SciTech Connect

    Cacic, C.G.

    1988-01-01

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed.

  1. Some Remarks on Numbers and their Cognition

    NASA Astrophysics Data System (ADS)

    Divakaran, P. P.

    2014-07-01

    Humans perceive numbers (positive integers) through counting, i.e., by establishing a correspondence between the cardinality of a set of objects and a structured set of number symbols or number names. The structure requires the choice of a base -- `succession' structure alone is not enough. The point is made that for numbers below the base, cognition involves the learning and recalling of this association, fixed once and for all, while for larger numbers it results from learning the rules of construction of based numbers. Experiments on number cognition which do not take into account this essential distinction are likely to remain inconclusive.

  2. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle. PMID:17886487

  3. First-Person Accounts.

    ERIC Educational Resources Information Center

    Gribs, H.; And Others

    1995-01-01

    Personal accounts describe the lives of 2 individuals with deaf-blindness, one an 87-year-old woman who was deaf from birth and became totally blind over a 50-year period and the other of a woman who became deaf-blind as a result of a fever at the age of 7. Managing activities of daily life and experiencing sensory hallucinations are among topics…

  4. Hospitals' Internal Accountability

    PubMed Central

    Kraetschmer, Nancy; Jass, Janak; Woodman, Cheryl; Koo, Irene; Kromm, Seija K.; Deber, Raisa B.

    2014-01-01

    This study aimed to enhance understanding of the dimensions of accountability captured and not captured in acute care hospitals in Ontario, Canada. Based on an Ontario-wide survey and follow-up interviews with three acute care hospitals in the Greater Toronto Area, we found that the two dominant dimensions of hospital accountability being reported are financial and quality performance. These two dimensions drove both internal and external reporting. Hospitals' internal reports typically included performance measures that were required or mandated in external reports. Although respondents saw reporting as a valuable mechanism for hospitals and the health system to monitor and track progress against desired outcomes, multiple challenges with current reporting requirements were communicated, including the following: 58% of survey respondents indicated that performance-reporting resources were insufficient; manual data capture and performance reporting were prevalent, with the majority of hospitals lacking sophisticated tools or technology to effectively capture, analyze and report performance data; hospitals tended to focus on those processes and outcomes with high measurability; and 53% of respondents indicated that valuable cross-system accountability, performance measures or both were not captured by current reporting requirements. PMID:25305387

  5. Hospitals' internal accountability.

    PubMed

    Kraetschmer, Nancy; Jass, Janak; Woodman, Cheryl; Koo, Irene; Kromm, Seija K; Deber, Raisa B

    2014-09-01

    This study aimed to enhance understanding of the dimensions of accountability captured and not captured in acute care hospitals in Ontario, Canada. Based on an Ontario-wide survey and follow-up interviews with three acute care hospitals in the Greater Toronto Area, we found that the two dominant dimensions of hospital accountability being reported are financial and quality performance. These two dimensions drove both internal and external reporting. Hospitals' internal reports typically included performance measures that were required or mandated in external reports. Although respondents saw reporting as a valuable mechanism for hospitals and the health system to monitor and track progress against desired outcomes, multiple challenges with current reporting requirements were communicated, including the following: 58% of survey respondents indicated that performance-reporting resources were insufficient; manual data capture and performance reporting were prevalent, with the majority of hospitals lacking sophisticated tools or technology to effectively capture, analyze and report performance data; hospitals tended to focus on those processes and outcomes with high measurability; and 53% of respondents indicated that valuable cross-system accountability, performance measures or both were not captured by current reporting requirements. PMID:25305387

  6. Which numbers do you have in mind? Number generation is influenced by reading direction.

    PubMed

    Göbel, Silke M; Maier, Carolin A; Shaki, Samuel

    2015-09-01

    In Western participants, small numbers are associated with left and larger numbers with right space. A biological account proposes that brain asymmetries lead to these attentional asymmetries in number space. In contrast, a cultural account proposes that the direction of this association is shaped by reading direction. We explored whether number generation is influenced by reading direction in participants from a left-to-right (UK) and a right-to-left (Arab) reading culture. Participants generated numbers randomly while lying on their left and right side. The mean number generated by participants from a left-to-right reading culture was smaller when they lay on their left than on their right side, and the opposite was found for participants from a right-to-left reading culture. Asymmetries in number space observed in number generation are more compatible with a cultural than biological account. PMID:26224271

  7. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  8. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  9. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  10. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  11. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  12. New Frontiers: Training Forensic Accountants within the Accounting Program

    ERIC Educational Resources Information Center

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  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. Star Numbers and Constellations.

    ERIC Educational Resources Information Center

    Francis, Richard L.

    1993-01-01

    A number for which the number of digits categorizes the number is called a star number. A set of star numbers having a designated property is called a constellation. Discusses nature and cardinality of constellations made up of star square, star prime, star abundant, and star deficient numbers. Presents five related problems for exploration. (MDH)

  15. Promote Number Sense

    ERIC Educational Resources Information Center

    Gurganus, Susan

    2004-01-01

    "Number sense" is "an intuition about numbers that is drawn from all varied meanings of number" (NCTM, 1989, p. 39). Students with number sense understand that numbers are representative of objects, magnitudes, relationships, and other attributes; that numbers can be operated on, compared, and used for communication. It is fundamental knowledge…

  16. All Square Chiliagonal Numbers

    ERIC Educational Resources Information Center

    A?iru, Muniru A.

    2016-01-01

    A square chiliagonal number is a number which is simultaneously a chiliagonal number and a perfect square (just as the well-known square triangular number is both triangular and square). In this work, we determine which of the chiliagonal numbers are perfect squares and provide the indices of the corresponding chiliagonal numbers and square…

  17. Demonstrating marketing accountability.

    PubMed

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability. PMID:19064476

  18. Performance and Accountability Report

    NASA Technical Reports Server (NTRS)

    2003-01-01

    The NASA Fiscal Year 2002 Performance and Accountability Report is presented. Over the past year, significant changes have been implemented to greatly improve NASA's management while continuing to break new ground in science and technology. Excellent progress has been made in implementing the President's Management Agenda. NASA is leading the government in its implementation of the five government-wide initiatives. NASA received an unqualified audit opinion on FY 2002 financial statements. The vast majority of performance goals have been achieved, furthering each area of NASA's mission. The contents include: 1) NASA Vision and Mission; 2) Management's Discussion and Analysis; 3) Performance; and 4) Financial.

  19. Home and Community Care Sector Accountability

    PubMed Central

    Gray, Carolyn Steele; Berta, Whitney; Deber, Raisa B.; Lum, Janet

    2014-01-01

    This paper focuses on accountability for the home and community care (HCC) sector in Ontario. The many different service delivery approaches, funding methods and types of organizations delivering HCC services make this sector highly heterogeneous. Findings from a document analysis and environmental scan suggest that organizations delivering HCC services face multiple accountability requirements from a wide array of stakeholders. Government stakeholders tend to rely on regulatory and expenditure instruments to hold organizations to account for service delivery. Semi-structured key informant interview respondents reported that the expenditure-based accountability tools being used carried a number of unintended consequences, both positive and negative. These include an increased organizational focus on quality, shifting care time away from clients (particularly problematic for small agencies), dissuading innovation, and reliance on performance indicators that do not adequately support the delivery of high-quality care. PMID:25305389

  20. Home and community care sector accountability.

    PubMed

    Steele Gray, Carolyn; Berta, Whitney; Deber, Raisa B; Lum, Janet

    2014-09-01

    This paper focuses on accountability for the home and community care (HCC) sector in Ontario. The many different service delivery approaches, funding methods and types of organizations delivering HCC services make this sector highly heterogeneous. Findings from a document analysis and environmental scan suggest that organizations delivering HCC services face multiple accountability requirements from a wide array of stakeholders. Government stakeholders tend to rely on regulatory and expenditure instruments to hold organizations to account for service delivery. Semi-structured key informant interview respondents reported that the expenditure-based accountability tools being used carried a number of unintended consequences, both positive and negative. These include an increased organizational focus on quality, shifting care time away from clients (particularly problematic for small agencies), dissuading innovation, and reliance on performance indicators that do not adequately support the delivery of high-quality care. PMID:25305389

  1. Performance testing accountability measurements

    SciTech Connect

    Oldham, R.D.; Mitchell, W.G.; Spaletto, M.I.

    1993-12-31

    The New Brunswick Laboratory (NBL) provides assessment support to the DOE Operations Offices in the area of Material Control and Accountability (MC and A). During surveys of facilities, the Operations Offices have begun to request from NBL either assistance in providing materials for performance testing of accountability measurements or both materials and personnel to do performance testing. To meet these needs, NBL has developed measurement and measurement control performance test procedures and materials. The present NBL repertoire of performance tests include the following: (1) mass measurement performance testing procedures using calibrated and traceable test weights, (2) uranium elemental concentration (assay) measurement performance tests which use ampulated solutions of normal uranyl nitrate containing approximately 7 milligrams of uranium per gram of solution, and (3) uranium isotopic measurement performance tests which use ampulated uranyl nitrate solutions with enrichments ranging from 4% to 90% U-235. The preparation, characterization, and packaging of the uranium isotopic and assay performance test materials were done in cooperation with the NBL Safeguards Measurements Evaluation Program since these materials can be used for both purposes.

  2. Education Vital Signs. Accountability: Struggling To Comply.

    ERIC Educational Resources Information Center

    Newsom, John

    2003-01-01

    Discusses efforts by a number of states to comply with the standards and accountability requirements of the No Child Left Behind Act. Focuses on the challenges and costs of creating new tests and presents the timeline through 2014 for compliance. (Contains 11 online resources.) (WFA)

  3. Accountability Is More than a Test Score

    ERIC Educational Resources Information Center

    Turnipseed, Stephan; Darling-Hammond, Linda

    2015-01-01

    The number one quality business leaders look for in employees is creativity and yet the U.S. education system undermines the development of the higher-order skills that promote creativity by its dogged focus on multiple-choice tests. Stephan Turnipseed and Linda DarlingHammond discuss the kind of rich accountability system that will help students…

  4. Where Are the Accounting Professors?

    ERIC Educational Resources Information Center

    Chang, Jui-Chin; Sun, Huey-Lian

    2008-01-01

    Accounting education is facing a crisis of shortage of accounting faculty. This study discusses the reasons behind the shortage and offers suggestions to increase the supply of accounting faculty. Our suggestions are as followings. First, educators should begin promoting accounting academia as one of the career choices to undergraduate and…

  5. Program Accounting for Indiana Schools.

    ERIC Educational Resources Information Center

    Copeland, Jack; Costerison, Dennis

    This booklet outlines the conversion of the Western Wayne (Indiana) Schools from a traditional school accounting and budgeting system to a program accounting and budgeting system. The Western Wayne Schools became the first district to adopt Indiana's new program accounting and budgeting system in 1975. The Indiana approach to program accounting is…

  6. Revamping High School Accounting Courses.

    ERIC Educational Resources Information Center

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  7. Numbers Defy the Law of Large Numbers

    ERIC Educational Resources Information Center

    Falk, Ruma; Lann, Avital Lavie

    2015-01-01

    As the number of independent tosses of a fair coin grows, the rates of heads and tails tend to equality. This is misinterpreted by many students as being true also for the absolute numbers of the two outcomes, which, conversely, depart unboundedly from each other in the process. Eradicating that misconception, as by coin-tossing experiments,…

  8. An Interim Accounting.

    ERIC Educational Resources Information Center

    Marland, S. P., Jr.

    The new approach to educational renewal in the Office of Education involves the key element of concentration. Instead of giving piecemeal grants, all discretionary funds within OE have been concentrated in one division in order to assist a limited number of school systems to install totally new programs involving all aspects of the school. Each…

  9. Accountability Left Behind

    ERIC Educational Resources Information Center

    Testani, Rocco E.; Mayes, Joshua A.

    2008-01-01

    This article describes the reversal of the dismissal of an "unfunded-mandates" challenge to the No Child Left Behind Act (NCLB) brought by the National Education Association (NEA), several of its affiliates, and a number of school districts by the United States Court of Appeals for the Sixth Circuit. The decision in "School District of the City of…

  10. 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. PMID:17411806

  11. Factorialsum Number Chains.

    ERIC Educational Resources Information Center

    Lamb, John, Jr.

    1989-01-01

    Describes several phenomena in which interesting properties of numbers are demonstrated. Includes discussions of amicable, perfect, and sociable numbers. Presents computer programs for conducting a number chain search. (RT)

  12. Numbers and Numerals.

    ERIC Educational Resources Information Center

    Smith, David Eugene; Ginsburg, Jekuthiel

    Counting, naming numbers, numerals, computation, and fractions are the topics covered in this pamphlet. Number lore and interesting number properties are noted; the derivation of some arithmetic terms is briefly discussed. (DT)

  13. [Medical accountability: current elements].

    PubMed

    Bergoignan-Esper, Claudine

    2014-01-01

    In 2002, a new law significantly modified the legal treatment of medical accidents in France, encouraging dialogue and conciliation rather than litigation. Specific structures were created to settle disputes without recourse to the judiciary system. A mechanismfor national solidarity was also created in order to indemnfy some victims. More than ten years later the number of court cases has diminished but vigilance is still required, notably because of the increasingly large sums awarded to victims of medical accidents. PMID:26753401

  14. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for...

  15. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for...

  16. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  17. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  18. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  19. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  20. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  1. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  2. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  3. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  4. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  5. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    ERIC Educational Resources Information Center

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

  6. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    ERIC Educational Resources Information Center

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  7. Particle-number-projected thermal pairing

    SciTech Connect

    Nguyen Dinh Dang

    2007-12-15

    Particle-number projection is applied to the modified BCS (MBCS) theory. The resulting particle-number-projected MBCS theory, taking into account the effects due to fluctuations of particle and quasiparticle numbers at finite temperature, is tested within the exactly solvable multilevel model for pairing as well as the realistic {sup 120}Sn nucleus. The signature of the pseudogap in the crossover region above the critical temperature of superfluid-normal phase transition is discussed in terms of the pairing spectral function.

  8. Spills, drills, and accountability

    SciTech Connect

    1993-12-31

    NRDC seeks preventive approaches to oil pollution on U.S. coasts. The recent oil spills in Spain and Scotland have highlighted a fact too easy to forget in a society that uses petroleum every minute of every day: oil is profoundly toxic. One tiny drop on a bald eagle`s egg has been known to kill the embryo inside. Every activity involving oil-drilling for it, piping it, shipping it-poses risks that must be taken with utmost caution. Moreover, oil production is highly polluting. It emits substantial air pollution, such as nitrogen oxides that can form smog and acid rain. The wells bring up great quantities of toxic waste: solids, liquids and sludges often contaminated by oil, toxic metals, or even radioactivity. This article examines the following topics focusing on oil pollution control and prevention in coastal regions of the USA: alternate energy sources and accountability of pollutor; ban on offshore drilling as exemplified by the energy policy act; tanker free zones; accurate damage evaluations. Policy of the National Resource Defence Council is articulated.

  9. NASA Accountability Report

    NASA Technical Reports Server (NTRS)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  10. Holding services to account

    PubMed Central

    Clegg, J

    2008-01-01

    Background Recently, the frequency of audit inspections of health services for people with intellectual disability (ID) in the UK has increased, from occasional inquiries to a systematic audit of all services. From 2008, a process of continuous audit ‘surveillance’ of specialist health services is to be introduced. Similar regimes of inspection are in place for social care services. Aim To explore the conceptual positions which inform audit, through detailed examination of the investigation into the learning disability service at Sutton and Merton. Findings Audit is distinct from evaluation because it neither provides opportunities for service staff to give an account of their work nor represents a search for knowledge. Audit investigates adherence to government policy. In ID, audits measure aspirations derived from normalisation, despite research showing that some of these aspirations have not been achieved by any service. As audit consumes significant public resource, it is questionable whether the dominant finding of the Healthcare Commission's investigation into Sutton and Merton, that the ID service was chronically under-funded, represents value for money. Discussion and conclusions While basic checks on minimum standards will always be necessary, service excellence requires not audit but research-driven evaluation. Audits inhibit rather than open-up debate about improving support to people with ID. They impose an ideology, squander resource, and demoralise carers and staff. Evaluations challenge the implicit management-versus-professional binary enacted by audit, and can inform new care systems which make effective use of all those engaged with people with ID. PMID:18498335

  11. Building Numbers from Primes

    ERIC Educational Resources Information Center

    Burkhart, Jerry

    2009-01-01

    Prime numbers are often described as the "building blocks" of natural numbers. This article shows how the author and his students took this idea literally by using prime factorizations to build numbers with blocks. In this activity, students explore many concepts of number theory, including the relationship between greatest common factors and…

  12. Enriching Number Knowledge

    ERIC Educational Resources Information Center

    Mack, Nancy K.

    2011-01-01

    Exploring number systems of other cultures can be an enjoyable learning experience that enriches students' knowledge of numbers and number systems in important ways. It helps students deepen mental computation fluency, knowledge of place value, and equivalent representations for numbers. This article describes how the author designed her…

  13. Are Numbers Gendered?

    ERIC Educational Resources Information Center

    Wilkie, James E. B.; Bodenhausen, Galen V.

    2012-01-01

    We examined the possibility that nonsocial, highly generic concepts are gendered. Specifically, we investigated the gender connotations of Arabic numerals. Across several experiments, we show that the number 1 and other odd numbers are associated with masculinity, whereas the number 2 and other even numbers are associated with femininity, in ways…

  14. How Does Working Memory Enable Number-Induced Spatial Biases?

    PubMed Central

    Abrahamse, Elger; van Dijck, Jean-Philippe; Fias, Wim

    2016-01-01

    Number-space associations are a robust observation, but their underlying mechanisms remain debated. Two major accounts have been identified. First, spatial codes may constitute an intrinsic part of number representations stored in the brain – a perspective most commonly referred to as the Mental Number Line account. Second, spatial codes may be generated at the level of working memory when number (or other) representations are coordinated in function of a specific task. The aim of the current paper is twofold. First, whereas a pure Mental Number Line account cannot capture the complexity of observations reported in the literature, we here explore if and how a pure working memory account can suffice. Second, we make explicit (more than in our earlier work) the potential building blocks of such a working memory account, thereby providing clear and concrete foci for empirical efforts to test the feasibility of the account. PMID:27445937

  15. How Does Working Memory Enable Number-Induced Spatial Biases?

    PubMed

    Abrahamse, Elger; van Dijck, Jean-Philippe; Fias, Wim

    2016-01-01

    Number-space associations are a robust observation, but their underlying mechanisms remain debated. Two major accounts have been identified. First, spatial codes may constitute an intrinsic part of number representations stored in the brain - a perspective most commonly referred to as the Mental Number Line account. Second, spatial codes may be generated at the level of working memory when number (or other) representations are coordinated in function of a specific task. The aim of the current paper is twofold. First, whereas a pure Mental Number Line account cannot capture the complexity of observations reported in the literature, we here explore if and how a pure working memory account can suffice. Second, we make explicit (more than in our earlier work) the potential building blocks of such a working memory account, thereby providing clear and concrete foci for empirical efforts to test the feasibility of the account. PMID:27445937

  16. Accountability report - fiscal year 1997

    SciTech Connect

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  17. Accounting Systems for School Districts.

    ERIC Educational Resources Information Center

    Atwood, E. Barrett, Jr.

    1983-01-01

    Advises careful analysis and improvement of existing school district accounting systems prior to investment in new ones. Emphasizes the importance of attracting and maintaining quality financial staffs, developing an accounting policies and procedures manual, and designing a good core accounting system before purchasing computer hardware and…

  18. Model Accounting Program. Adopters Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    The accounting cluster demonstration project conducted at Aloha High School in the Beaverton, Oregon, school district developed a model curriculum for high school accounting. The curriculum is based on interviews with professionals in the accounting field and emphasizes the use of computers. It is suitable for use with special needs students as…

  19. Standardized Testing and School Accountability

    ERIC Educational Resources Information Center

    Wiliam, Dylan

    2010-01-01

    This article explores the use of standardized tests to hold schools accountable. The history of testing for accountability is reviewed, and it is shown that currently between-school differences account for less than 10% of the variance in student scores, in part because the progress of individuals is small compared to the spread of achievement…

  20. An Accounting Writing Proficiency Survey

    ERIC Educational Resources Information Center

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  1. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  2. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  3. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  4. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  5. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  6. Vocational Accounting and Computing Programs.

    ERIC Educational Resources Information Center

    Avani, Nathan T.

    1986-01-01

    Describes an "Accounting and Computing" program in Michigan that emphasizes computerized accounting procedures. This article describes the program curriculum and duty areas (such as handling accounts receivable), presents a list of sample tasks in each duty area, and specifies components of each task. Computer equipment necessary for this program…

  7. Mastering the Vocabulary of Accounting.

    ERIC Educational Resources Information Center

    Tischler, Helene

    Developed for use by students in an introductory accounting course, these learning modules deal with mastering the vocabulary of accounting. Focus of the modules is on vocabulary appearing in the first six chapters of the text, "Accounting Principles" by Niswonger and Fess. Covered in the individual modules are the following topics: discovering…

  8. Number Sense Made Simple Using Number Patterns

    ERIC Educational Resources Information Center

    Su, Hui Fang Huang; Marinas, Carol; Furner, Joseph

    2011-01-01

    This article highlights investigating intriguing number patterns utilising an emerging technology called the Square Tool. Mathematics teachers of grades K-12 will find the Square Tool useful in making connections and bridging the gap from the concrete to the abstract. Pattern recognition helps students discover various mathematical concepts. With…

  9. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  10. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  11. Why good accountants do bad audits.

    PubMed

    Bazerman, Max H; Loewenstein, George; Moore, Don A

    2002-11-01

    On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment. PMID:12422793

  12. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2009.

    PubMed

    Fronstin, Paul

    2010-06-01

    ASSET LEVELS GROWING: In 2009, there was $7.1 billion in consumer-driven health plans (CDHPs), which include health savings accounts (or HSAs) and health reimbursement arrangements (or HRAs), spread across 5 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2008, when 4.2 million accounts held $5.7 billion in assets. AVERAGE ACCOUNT BALANCE LEVELING OFF: Increases in average account balances appear to have leveled off. In 2006, account balances averaged $696. They increased to $1320 in 2007, a 90 percent increase. Account balances averaged $1356 in 2008 and $1419 in 2009, 3 percent and 5 percent increases, respectively. TYPICAL ENROLLEE: The typical CDHP enrollee was more likely than traditional plan enrollees to be young, unmarried, higher-income, educated, and exhibit healthy behavior. No differences were found between CDHPs enrollees and traditional plan enrollees with respect to gender, race, and presence of children. MORE ROLLOVERS: Overall, the number of people with a rollover, as well as the total level of assets being rolled over, have been increasing. The average rollover increased from $592 in 2006 to $1295 in 2009. DIFFERENCES IN ACCOUNT BALANCES: Men tend to have higher account balances than women, account balances increase with household income, education has a significant impact on account balances independent of income and other variables, and no statistically significant differences in account balances were found by smoking, obesity, or the presence of chronic health conditions. Individuals who developed a budget to manage their health care expenses had a higher account balance ($1726) than those who did not ($1428), but otherwise, no statistically significant differences in average account balances were found between individuals who exhibited various aspects of cost-conscious decision-making behaviors and those who did not. DIFFERENCES IN ROLLOVER AMOUNTS: Men rolled over more money than

  13. Sum-Difference Numbers

    ERIC Educational Resources Information Center

    Shi, Yixun

    2010-01-01

    Starting with an interesting number game sometimes used by school teachers to demonstrate the factorization of integers, "sum-difference numbers" are defined. A positive integer n is a "sum-difference number" if there exist positive integers "x, y, w, z" such that n = xy = wz and x ? y = w + z. This paper characterizes all sum-difference numbers…

  14. Discovery: Prime Numbers

    ERIC Educational Resources Information Center

    de Mestre, Neville

    2008-01-01

    Prime numbers are important as the building blocks for the set of all natural numbers, because prime factorisation is an important and useful property of all natural numbers. Students can discover them by using the method known as the Sieve of Eratosthenes, named after the Greek geographer and astronomer who lived from c. 276-194 BC. Eratosthenes…

  15. The Remarkable Number "1"

    ERIC Educational Resources Information Center

    Allen, G. Donald

    2014-01-01

    In human history, the origin of the numbers came from definite practical needs. Indeed, there is strong evidence that numbers were created before writing. The number "1", dating back at least 20,000 years, was found as a counting symbol on a bone. The famous statement by the German mathematician Leopold Kronecker (1823-1891), "God…

  16. Number Relationships in Preschool

    ERIC Educational Resources Information Center

    Jung, Myoungwhon

    2011-01-01

    When a child understands number relationships, he or she comprehends the meaning of numbers by developing multiple, flexible ways of representing them. The importance of developing number relationships in the early years has been highlighted because it helps children build a good foundation for developing a more sophisticated understanding of…

  17. Estimating Large Numbers

    ERIC Educational Resources Information Center

    Landy, David; Silbert, Noah; Goldin, Aleah

    2013-01-01

    Despite their importance in public discourse, numbers in the range of 1 million to 1 trillion are notoriously difficult to understand. We examine magnitude estimation by adult Americans when placing large numbers on a number line and when qualitatively evaluating descriptions of imaginary geopolitical scenarios. Prior theoretical conceptions…

  18. Residual number processing in dyscalculia.

    PubMed

    Cappelletti, Marinella; Price, Cathy J

    2014-01-01

    Developmental dyscalculia - a congenital learning disability in understanding numerical concepts - is typically associated with parietal lobe abnormality. However, people with dyscalculia often retain some residual numerical abilities, reported in studies that otherwise focused on abnormalities in the dyscalculic brain. Here we took a different perspective by focusing on brain regions that support residual number processing in dyscalculia. All participants accurately performed semantic and categorical colour-decision tasks with numerical and non-numerical stimuli, with adults with dyscalculia performing slower than controls in the number semantic tasks only. Structural imaging showed less grey-matter volume in the right parietal cortex in people with dyscalculia relative to controls. Functional MRI showed that accurate number semantic judgements were maintained by parietal and inferior frontal activations that were common to adults with dyscalculia and controls, with higher activation for participants with dyscalculia than controls in the right superior frontal cortex and the left inferior frontal sulcus. Enhanced activation in these frontal areas was driven by people with dyscalculia who made faster rather than slower numerical decisions; however, activation could not be accounted for by response times per se, because it was greater for fast relative to slow dyscalculics but not greater for fast controls relative to slow dyscalculics. In conclusion, our results reveal two frontal brain regions that support efficient number processing in dyscalculia. PMID:24266008

  19. Promoting Accountability and Enhancing Efficiency: Using National Education Accounts to Track Expenditure Flows

    ERIC Educational Resources Information Center

    Chawla, Deepika; Forbes, Phyllis

    2010-01-01

    Increasing accountability and efficiency in the use of public and out-of-pocket financing in education are critical to realizing the maximum impact of the meager allocations to education in most developing countries. While broad estimates and numbers are routinely collected by most national ministries and state departments of education, the lack…

  20. Environmental accounting and reporting of energy utility companies. Research notes

    SciTech Connect

    Heiskanen, E.; Heininen, M.; Heurlin, E.; Lovio, R.; Paenkaelaeinen, M.

    1997-09-01

    The research note consists of articles written by a number of authors. The aim of the articles is to describe general development trends of environmental accounting and reporting from the point of view of the energy sector.

  1. Evidence of Improvement in Accounting Students' Communication Skills

    ERIC Educational Resources Information Center

    Evans, Elaine; Cable, Dawn

    2011-01-01

    Purpose: With large numbers of overseas students enrolled in university accounting courses in Australia, there is a growing trend in the postgraduate accounting courses to approach the problem of language and communication difficulties by offering discipline-specific language training through an embedded curriculum approach in collaboration with…

  2. Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

    ERIC Educational Resources Information Center

    Colley, J. R.; And Others

    1996-01-01

    Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)

  3. Multimedia and Management Accounting: Adding Creativity to Accounting.

    ERIC Educational Resources Information Center

    Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

    2000-01-01

    Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

  4. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  5. Connecting Accounting and Communication: A Survey of Public Accounting Firms.

    ERIC Educational Resources Information Center

    Stowers, Robert H.; White, G. Thomas

    1999-01-01

    Reports on accounting professionals' self-assessment of their communication abilities (presentation, writing, interpersonal, and interviewing skills), factors contributing to these skills, and rankings of them. Shows that the development of effective communication skills, which are highly valued in public accounting firms, was not part of formal…

  6. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  7. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  8. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  9. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  10. Accounting: Recordkeeping-Accounting Competencies Needed by Potential Office Workers

    ERIC Educational Resources Information Center

    Schmidt, B. June

    1978-01-01

    The recordkeeping-accounting competencies in business education curriculums should be those needed by all prospective office workers, not just bookkeepers. A task inventory booklet (developed by the Vocational Technical Education Consortium of States) completed by incumbent office workers showed that some of the recordkeeping-accounting tasks…

  11. 19 CFR 24.5 - Filing identification number.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Filing identification number. 24.5 Section 24.5... TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.5 Filing identification number. (a) Generally..., Notification of Importer's Number or Application for Importer's Number, or Notice of Change of Name or...

  12. 32 CFR 1615.6 - Selective service number.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 6 2011-07-01 2011-07-01 false Selective service number. 1615.6 Section 1615.6... REGISTRATION § 1615.6 Selective service number. Every registrant shall be given a selective service number. The Social Security Account Number will not be used for this purpose....

  13. Examining Preservice Elementary Mathematics Teachers' Understandings about Irrational Numbers

    ERIC Educational Resources Information Center

    Guven, Bulent; Cekmez, Erdem; Karatas, Ilhan

    2011-01-01

    The purpose of this study is to provide an account of preservice elementary mathematics teachers' understandings about irrational numbers. Three dimensions of preservice mathematics teachers' understandings are examined: defining rational and irrational numbers, placing rational and irrational numbers on the number line, and operations with…

  14. 19 CFR 24.5 - Filing identification number.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 1 2013-04-01 2013-04-01 false Filing identification number. 24.5 Section 24.5... TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.5 Filing identification number. (a) Generally..., Notification of Importer's Number or Application for Importer's Number, or Notice of Change of Name or...

  15. Accountability Reporting and Tracking System

    Energy Science and Technology Software Center (ESTSC)

    1992-07-02

    ARTS is a micro based prototype of the data elements, screens, and information processing rules that apply to the Accountability Reporting Program. The system focuses on the Accountability Event. The Accountability Event is an occurrence of incurring avoidable costs. The system must be able to CRUD (Create, Retrieve, Update, Delete) instances of the Accountability Event. Additionally, the system must provide for a review committee to update the ''event record'' with findings and determination information. Lastly,more » the system must provide for financial representatives to perform a cost reporting process.« less

  16. WAPA Daily Energy Accounting Activities

    Energy Science and Technology Software Center (ESTSC)

    1990-10-01

    ISA (Interchange, Scheduling, & Accounting) is the interchange scheduling system used by the DOE Western Area Power Administration to perform energy accounting functions associated with the daily activities of the Watertown Operations Office (WOO). The system's primary role is to provide accounting functions for scheduled energy which is exchanged with other power companies and power operating organizations. The system has a secondary role of providing a historical record of all scheduled interchange transactions. The followingmore » major functions are performed by ISA: scheduled energy accounting for received and delivered energy; generation scheduling accounting for both fossil and hydro-electric power plants; metered energy accounting for received and delivered totals; energy accounting for Direct Current (D.C.) Ties; regulation accounting; automatic generation control set calculations; accounting summaries for Basin, Heartland Consumers Power District, and the Missouri Basin Municipal Power Agency; calculation of estimated generation for the Laramie River Station plant; daily and monthly reports; and dual control areas.« less

  17. Outlook. Number 279

    ERIC Educational Resources Information Center

    Council for American Private Education, 2002

    2002-01-01

    "Outlook" is the monthly newsletter of the Council for American Private Education (CAPE). This issue includes the following articles: (1) Private School Bond Measure Approved in Hawaii; (2) General Accounting Office Issues Voucher Study; (3) School Safety; (4) New Poll on School Vouchers; and (5) CAPENotes.

  18. Curvature and Tachibana numbers

    SciTech Connect

    Stepanov, Sergey E

    2011-07-31

    The aim of this paper is to define the rth Tachibana number t{sub r} of an n-dimensional compact oriented Riemannian manifold as the dimension of the space of conformally Killing r-forms, for r=1,2,...,n-1. We also describe properties of these numbers, by analogy with properties of the Betti numbers b{sub r} of a compact oriented Riemannian manifold. Bibliography: 25 titles.

  19. High Reynolds Number Research

    NASA Technical Reports Server (NTRS)

    Baals, D. D. (Editor)

    1977-01-01

    Fundamental aerodynamic questions for which high Reynolds number experimental capability is required are discussed. The operational characteristics and design features of the National Transonic Facility are reviewed.

  20. Principals as Morally Accountable Leaders.

    ERIC Educational Resources Information Center

    Ehrich, Lisa Catherine

    2000-01-01

    Moral (rather than "corporate") accountability in education is essential; so is a human-centered leadership approach. Findings from an Australian study that investigated elementary principals' responsiveness to teachers' learning show how these leaders exercised their moral, professional, and contractual accountability to support a caring,…

  1. Making Educational Accountability More Democratic

    ERIC Educational Resources Information Center

    Ryan, Katherine

    2005-01-01

    Educational accountability is a fundamental right of citizens in a democratic society serving the public interest. The No Child Left Behind Act of 2001 holds states, school districts, public officials, educators, parents, and students accountable through auditable performance standards. At the same time, the lack of discussion about how to decide…

  2. Accountability in Education: Discussion Paper.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton.

    To make the education system more open and accountable, Alberta (Canada) designated in 1994 the formation of an MLA (Member of Legislative Assembly) implementation team for educational accountability. The MLA team is consulting with Albertans about which results should be included in school reports, which measures should be used to report…

  3. GASB's Basis of Accounting Project.

    ERIC Educational Resources Information Center

    Kovlak, Daniel L.

    1986-01-01

    In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative conclusions and…

  4. The Accountability Illusion: Rhode Island

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  5. Training within the Accounting Firm.

    ERIC Educational Resources Information Center

    Finch, Beth; And Others

    1991-01-01

    A survey received 509 responses from 2,000 randomly selected accounting employees about which training topics are receiving the most attention and who is receiving the training. Results prove that training has become an integral part of a certified public accountant's job; topics most often covered were tax related--individual and corporate income…

  6. Bringing Accountability to Elementary Art.

    ERIC Educational Resources Information Center

    Siegesmund, Richard

    2002-01-01

    Asserts that art is not an impractical "break" from serious learning but rather an essential part of that learning, focusing on the art classroom's traditional status as a refuge, the importance of accountability in art education, and benefits for classroom teachers. The paper explains that accountability does not mean the end of the art classroom…

  7. Machine Accounting. An Instructor's Guide.

    ERIC Educational Resources Information Center

    Gould, E. Noah, Ed.

    Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be…

  8. An Accounting International Experience Course

    ERIC Educational Resources Information Center

    Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

    2010-01-01

    Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

  9. Accounting Occupations Cluster Assessment Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    This assessment guide, developed by the Model Accounting Project at Aloha High School in the Beaverton, Oregon, school district, contains criteria statements that reflect factors deemed essential for quality instruction and overall effectiveness of the accounting program. The guide can be used by an instructor as a self-assessment instrument or by…

  10. PLATO Instruction for Elementary Accounting.

    ERIC Educational Resources Information Center

    McKeown, James C.

    A progress report of a study using computer assisted instruction (CAI) materials for an elementary course in accounting principles is presented. The study was based on the following objectives: (1) improvement of instruction in the elementary accounting sequence, and (2) help for transfer students from two-year institutions. The materials under…

  11. Accountability: the force behind empowerment.

    PubMed

    Horsfall, G A

    1996-11-01

    The first part of this article will focus on an examination of the more traditional practice of "process accountability," which typically uses policy-based methods that rely on the development, measurement, and reporting of standards. This will be followed up by an examination of the more ephemeral, though vastly more valuable and powerful "attitude" of "personal accountability." PMID:10162361

  12. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  13. School Centered Evidence Based Accountability

    ERIC Educational Resources Information Center

    Milligan, Charles

    2015-01-01

    Achievement scores drive much of the effort in today's accountability system, however, there is much more that occurs in every school, every day. School Centered Evidence Based Accountability can be used from micro to macro giving School Boards and Administration a process for monitoring the results of the entire school operation effectively and…

  14. Incentives for Accountability. ERIC Digest.

    ERIC Educational Resources Information Center

    Lashway, Larry

    Policymakers and educators are taking a new look at incentives as they work to improve accountability systems. This ERIC Digest examines the role of rewards and sanctions in school reform and identifies key issues in implementing incentive systems. The new accountability is based on five components: carefully designed standards, assessments…

  15. The Accountability Illusion: New Mexico

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  16. The Heavy Hand of Accountability

    ERIC Educational Resources Information Center

    Cory, Christopher T.

    1974-01-01

    This article describes one of the products of accountability in schools--floods of forms and paper work. It centers on the situation in California districts which have the most comprehensive accountability law, questioning whether the quest for this objective is a distraction from teaching. (JA)

  17. Degrees of Success in Accounting.

    ERIC Educational Resources Information Center

    Bourner, Jill; Bourner, Tom

    1985-01-01

    Analysis of degree awards in Great Britain shows considerable inconsistency across disciplines and poor results in the accounting field. The implications for the labor market and accounting employment prospects are examined, and a reexamination of the application of equivalent standards across subjects is recommended. (MSE)

  18. Accounting Experiences in Collaborative Learning

    ERIC Educational Resources Information Center

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

    This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

  19. Canadian Accountants: Examining Workplace Learning

    ERIC Educational Resources Information Center

    Hicks, Elizabeth; Bagg, Robert; Doyle, Wendy; Young, Jeffrey D.

    2007-01-01

    Purpose: This paper seeks to examine workplace learning strategies, learning facilitators and learning barriers of public accountants in Canada across three professional levels--trainees, managers, and partners. Design/methodology/approach: Volunteer participants from public accounting firms in Nova Scotia and New Brunswick completed a demographic…

  20. Meaning: A Verbal Behavior Account

    ERIC Educational Resources Information Center

    Lowenkron, Barry

    2004-01-01

    Although the verbal operants that comprise Skinner's account of verbal behavior provide a seemingly complete description of the behavior of the speaker with respect to what is ordinarily called the expression of meanings, it may be shown that the account is intrinsically deficient in describing the receptive behavior of listeners with regard to…

  1. Templates, Numbers & Watercolors.

    ERIC Educational Resources Information Center

    Clemesha, David J.

    1990-01-01

    Describes how a second-grade class used large templates to draw and paint five-digit numbers. The lesson integrated artistic knowledge and vocabulary with their mathematics lesson in place value. Students learned how draftspeople use templates, and they studied number paintings by Charles Demuth and Jasper Johns. (KM)

  2. Genetics by the Numbers

    MedlinePlus

    ... Life Science > Genetics by the Numbers Inside Life Science View All Articles | Inside Life Science Home Page Genetics by the Numbers By Chelsea ... Genetics NIH's National DNA Day This Inside Life Science article also appears on LiveScience . Learn about related ...

  3. The Number Story.

    ERIC Educational Resources Information Center

    Freitag, Herta Taussig; Freitag, Arthur H.

    The development of number concepts from prehistoric time to the present day are presented. Section 1 presents the historical development, logical development, and the infinitude of numbers. Section 2 focuses on non-positional and positional numeration systems. Section 3 compares historical and modern techniques and devices for computation. Section…

  4. First Graders' Number Knowledge

    ERIC Educational Resources Information Center

    Thomas, Jonathan N.; Tabor, Pamela D.; Wright, Robert J.

    2010-01-01

    As young children make sense of mathematics, they begin to see with new eyes. What once was uncertain may now be determined. Objects become countable; fingers become tools; and numbers become more than just names. Educators revel in such developments--which mark significant progress toward more sophisticated understanding of number--and work…

  5. Avogadro's Number Ferromagnetically

    ERIC Educational Resources Information Center

    Houari, Ahmed

    2010-01-01

    Avogadro's number, usually denoted by N[subscript A], plays a fundamental role in both physics and chemistry. It defines the extremely useful concept of the mole, which is the base unit of the amount of matter in the international system of units. The fundamental character of this number can also be illustrated by its appearance in the definitions…

  6. 30 CFR 1206.173 - How do I calculate the alternative methodology for dual accounting?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... equation, the increment for dual accounting is the number you take from the applicable Btu range... for dual accounting? 1206.173 Section 1206.173 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE... calculate the alternative methodology for dual accounting? (a) Electing a dual accounting method. (1) If...

  7. 30 CFR 1206.173 - How do I calculate the alternative methodology for dual accounting?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... equation, the increment for dual accounting is the number you take from the applicable Btu range... for dual accounting? 1206.173 Section 1206.173 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE... calculate the alternative methodology for dual accounting? (a) Electing a dual accounting method. (1) If...

  8. 30 CFR 1206.173 - How do I calculate the alternative methodology for dual accounting?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... equation, the increment for dual accounting is the number you take from the applicable Btu range... for dual accounting? 1206.173 Section 1206.173 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE... calculate the alternative methodology for dual accounting? (a) Electing a dual accounting method. (1) If...

  9. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101) of... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-3 General structure of... company property. (b) The income and expense accounts include, under separate divisions, accounts...

  10. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101) of... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-3 General structure of... company property. (b) The income and expense accounts include, under separate divisions, accounts...

  11. Authenticating "Number the Stars" Using Nonfiction Resources

    ERIC Educational Resources Information Center

    Groce, Robin D.

    2009-01-01

    "Number the Stars" by Lois Lowry is a popular historical novel for adolescent readers about the Nazi occupation of Copenhagen, Denmark during World War II and the efforts of Danish resisters who successfully rescued 98% of that nation's Jewish population. While this 1998 book is considered to be a fictional account, most of the events in the story…

  12. A Knack for Numbers: Paquita Friday

    ERIC Educational Resources Information Center

    Yates, Eleanor Lee

    2005-01-01

    Back in middle school Dr. Paquita Friday began helping keep books at her grandmother's pharmacy during inventory. It was no chore, she recalls. It was fun. By then, of course, she already knew she had a knack for numbers. Today Friday is gaining recognition for her research in accounting stock market disclosures and winning awards for her teaching…

  13. Numbers in Action

    PubMed Central

    Rugani, Rosa; Sartori, Luisa

    2016-01-01

    Humans show a remarkable tendency to describe and think of numbers as being placed on a mental number line (MNL), with smaller numbers located on the left and larger ones on the right. Faster responses to small numbers are indeed performed on the left side of space, while responses to large numbers are facilitated on the right side of space (spatial-numerical association of response codes, SNARC effect). This phenomenon is considered the experimental demonstration of the MNL and has been extensively replicated throughout a variety of paradigms. Nevertheless, the majority of previous literature has mainly investigated this effect by means of response times and accuracy, whereas studies considering more subtle and automatic measures such as kinematic parameters are rare (e.g., in a reaching-to-grasp movement, the grip aperture is enlarged in responding to larger numbers than in responding to small numbers). In this brief review we suggest that numerical magnitude can also affect the what and how of action execution (i.e., temporal and spatial components of movement). This evidence could have large implications in the strongly debated issue concerning the effect of experience and culture on the orientation of MNL. PMID:27524965

  14. Logo and Negative Numbers.

    ERIC Educational Resources Information Center

    Strawn, Candace A.

    1998-01-01

    Describes LOGO's turtle graphics capabilities based on a sixth-grade classroom's activities with negative numbers and Logo programming. A sidebar explains LOGO and offers suggestions to teachers for using LOGO effectively. (LRW)

  15. Nursing by numbers.

    PubMed

    Hurst, Keith

    In the face of NHS budget cuts, nurses are being asked to justify their workforce numbers. Keith Hurst reviews some of the tools available for calculating staffing levels, examines their pros and cons, and discusses their application. PMID:17087410

  16. The Numbers Game.

    ERIC Educational Resources Information Center

    Lustick, David

    1997-01-01

    Describes a simple activity that explores and reveals the principles of significant figures and scientific notation using a 500 gram bag of unpopped popcorn. Students must devise a method for determining the number of kernels in the bag. (DDR)

  17. Quantum random number generator

    DOEpatents

    Pooser, Raphael C.

    2016-05-10

    A quantum random number generator (QRNG) and a photon generator for a QRNG are provided. The photon generator may be operated in a spontaneous mode below a lasing threshold to emit photons. Photons emitted from the photon generator may have at least one random characteristic, which may be monitored by the QRNG to generate a random number. In one embodiment, the photon generator may include a photon emitter and an amplifier coupled to the photon emitter. The amplifier may enable the photon generator to be used in the QRNG without introducing significant bias in the random number and may enable multiplexing of multiple random numbers. The amplifier may also desensitize the photon generator to fluctuations in power supplied thereto while operating in the spontaneous mode. In one embodiment, the photon emitter and amplifier may be a tapered diode amplifier.

  18. Fibonacci's Forgotten Number

    ERIC Educational Resources Information Center

    Brown, Ezra; Brunson, Cornelius

    2008-01-01

    Fibonacci's forgotten number is the sexagesimal number 1;22,7,42,33,4,40, which he described in 1225 as an approximation to the real root of x[superscript 3] + 2x[superscript 2] + 10x - 20. In decimal notation, this is 1.36880810785...and it is correct to nine decimal digits. Fibonacci did not reveal his method. How did he do it? There is also a…

  19. Trade-based carbon sequestration accounting.

    PubMed

    King, Dennis M

    2004-04-01

    This article describes and illustrates an accounting method to assess and compare "early" carbon sequestration investments and trades on the basis of the number of standardized CO2 emission offset credits they will provide. The "gold standard" for such credits is assumed to be a relatively riskless credit based on a CO2 emission reduction that provides offsets against CO2 emissions on a one-for-one basis. The number of credits associated with carbon sequestration needs to account for time, risk, durability, permanence, additionality, and other factors that future trade regulators will most certainly use to assign "official" credits to sequestration projects. The method that is presented here uses established principles of natural resource accounting and conventional rules of asset valuation to "score" projects. A review of 20 "early" voluntary United States based CO2 offset trades that involve carbon sequestration reveals that the assumptions that buyers, sellers, brokers, and traders are using to characterize the economic potential of their investments and trades vary enormously. The article develops a "universal carbon sequestration credit scoring equation" and uses two of these trades to illustrate the sensitivity of trade outcomes to various assumptions about how future trade auditors are likely to "score" carbon sequestration projects in terms of their "equivalency" with CO2 emission reductions. The article emphasizes the importance of using a standard credit scoring method that accounts for time and risk to assess and compare even unofficial prototype carbon sequestration trades. The scoring method illustrated in this article is a tool that can protect the integrity of carbon sequestration credit trading and can assist buyers and sellers in evaluating the real economic potential of prospective trades. PMID:15453408

  20. Counting, accounting, and accountability: Helen Verran's relational empiricism.

    PubMed

    Kenney, Martha

    2015-10-01

    Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study. PMID:26630820

  1. Who Is Accountable for "Thoughtfulness"?

    ERIC Educational Resources Information Center

    Brown, Rexford

    1987-01-01

    Schools need more incentives to begin to produce more "thoughtfulness." As it is now they respond by "getting by" because they are only held accountable for minimal levels of achievement. Policymakers need to develop a different system of acccountability. (MD)

  2. Accountancy--An Emerging Profession

    ERIC Educational Resources Information Center

    Ristino, Robert J.

    1971-01-01

    Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)

  3. Accounting Internships: A Practical Framework.

    ERIC Educational Resources Information Center

    Henry, Linvol G.; And Others

    1988-01-01

    The authors describe a framework for administration and implementation of postsecondary internships in accounting. Topics covered include (1) qualifications, (2) duration, (3) timing, (4) granting credit and providing grades, and (5) evaluation criteria. Implementation guidelines are included. (CH)

  4. The Accounting Curriculum in College

    ERIC Educational Resources Information Center

    Gustafson, George Axel

    1975-01-01

    In discussing the need for combination of theory and practice in the college accounting curriculum, the author presents a conceptual framework for the body of knowledge which teaches the student principles and puts them into practice through illustrations. (JT)

  5. Competency-Based Accounting Instruction

    ERIC Educational Resources Information Center

    Graham, John E.

    1977-01-01

    Shows how the proposed model (an individualized competency based learning system) can be used effectively to produce a course in accounting principles which adapts to different entering competencies and to different rates and styles of learning. (TA)

  6. Measurement control administration for nuclear materials accountability

    SciTech Connect

    Rudy, C.R.

    1991-01-31

    In 1986 a measurement control program was instituted at Mound to ensure that measurement performance used for nuclear material accountability was properly monitored and documented. The organization and management of various aspects of the program are discussed. Accurate measurements are the basis of nuclear material accountability. The validity of the accountability values depends on the measurement results that are used to determine inventories, receipts, and shipments. With this measurement information, material balances are calculated to determine losses and gains of materials during a specific time period. Calculation of Inventory Differences (ID) are based on chemical or physical measurements of many items. The validity of each term is dependent on the component measurements. Thus, in Figure 1, the measured element weight of 17 g is dependent on the performance of the particular measurement system that was used. In this case, the measurement is performed using a passive gamma ray method with a calibration curve determined by measuring representative standards containing a range of special nuclear materials (Figure 2). One objective of a measurement control program is to monitor and verify the validity of the calibration curve (Figure 3). In 1986 Mound's Nuclear Materials Accountability (NMA) group instituted a formal measurement control program to ensure the validity of the numbers that comprise this equation and provide a measure of how well bulk materials can be controlled. Most measurements used for accountability are production measurements with their own quality assurance programs. In many cases a measurement control system is planned and maintained by the developers and operators of the particular measurement system with oversight by the management responsible for the results. 4 refs., 7 figs.

  7. Report number codes

    SciTech Connect

    Nelson, R.N.

    1985-05-01

    This publication lists all report number codes processed by the Office of Scientific and Technical Information. The report codes are substantially based on the American National Standards Institute, Standard Technical Report Number (STRN)-Format and Creation Z39.23-1983. The Standard Technical Report Number (STRN) provides one of the primary methods of identifying a specific technical report. The STRN consists of two parts: The report code and the sequential number. The report code identifies the issuing organization, a specific program, or a type of document. The sequential number, which is assigned in sequence by each report issuing entity, is not included in this publication. Part I of this compilation is alphabetized by report codes followed by issuing installations. Part II lists the issuing organization followed by the assigned report code(s). In both Parts I and II, the names of issuing organizations appear for the most part in the form used at the time the reports were issued. However, for some of the more prolific installations which have had name changes, all entries have been merged under the current name.

  8. Beyond the Number Domain

    PubMed Central

    Cantlon, Jessica F.; Platt, Michael L.; Brannon, Elizabeth M.

    2009-01-01

    In a world without numbers, we would be unable to build a skyscraper, hold a national election, plan a wedding, or pay for a chicken at the market. The numerical symbols used in all these behaviors build on the approximate number system (ANS) which represents the number of discrete objects or events as a continuous mental magnitude. In this review, we first discuss evidence that the ANS bears a set of behavioral and brain signatures that are universally displayed across animal species, human cultures, and development. We then turn to the question of whether the ANS constitutes a specialized cognitive and neural domain--a question central to understanding how this system works, the nature of its evolutionary and developmental trajectory, and its physical instantiation in the brain. PMID:19131268

  9. Quantum random number generation

    SciTech Connect

    Ma, Xiongfeng; Yuan, Xiao; Cao, Zhu; Zhang, Zhen; Qi, Bing

    2016-01-01

    Here, quantum physics can be exploited to generate true random numbers, which play important roles in many applications, especially in cryptography. Genuine randomness from the measurement of a quantum system reveals the inherent nature of quantumness — coherence, an important feature that differentiates quantum mechanics from classical physics. The generation of genuine randomness is generally considered impossible with only classical means. Based on the degree of trustworthiness on devices, quantum random number generators (QRNGs) can be grouped into three categories. The first category, practical QRNG, is built on fully trusted and calibrated devices and typically can generate randomness at a high speed by properly modeling the devices. The second category is self-testing QRNG, where verifiable randomness can be generated without trusting the actual implementation. The third category, semi-self-testing QRNG, is an intermediate category which provides a tradeoff between the trustworthiness on the device and the random number generation speed.

  10. Quantum random number generation

    DOE PAGESBeta

    Ma, Xiongfeng; Yuan, Xiao; Cao, Zhu; Zhang, Zhen; Qi, Bing

    2016-06-28

    Here, quantum physics can be exploited to generate true random numbers, which play important roles in many applications, especially in cryptography. Genuine randomness from the measurement of a quantum system reveals the inherent nature of quantumness -- coherence, an important feature that differentiates quantum mechanics from classical physics. The generation of genuine randomness is generally considered impossible with only classical means. Based on the degree of trustworthiness on devices, quantum random number generators (QRNGs) can be grouped into three categories. The first category, practical QRNG, is built on fully trusted and calibrated devices and typically can generate randomness at amore » high speed by properly modeling the devices. The second category is self-testing QRNG, where verifiable randomness can be generated without trusting the actual implementation. The third category, semi-self-testing QRNG, is an intermediate category which provides a tradeoff between the trustworthiness on the device and the random number generation speed.« less

  11. Accounting and Accountability for Distributed and Grid Systems

    NASA Technical Reports Server (NTRS)

    Thigpen, William; McGinnis, Laura F.; Hacker, Thomas J.

    2001-01-01

    While the advent of distributed and grid computing systems will open new opportunities for scientific exploration, the reality of such implementations could prove to be a system administrator's nightmare. A lot of effort is being spent on identifying and resolving the obvious problems of security, scheduling, authentication and authorization. Lurking in the background, though, are the largely unaddressed issues of accountability and usage accounting: (1) mapping resource usage to resource users; (2) defining usage economies or methods for resource exchange; (3) describing implementation standards that minimize and compartmentalize the tasks required for a site to participate in a grid.

  12. France's Administrative Tertiary: Stable Numbers for Occupations in Flux.

    ERIC Educational Resources Information Center

    Liaroutzos, Olivier; Meriot, Sylvie-Anne

    1995-01-01

    During the past decade, the number of jobs in France's administrative service sector has remained stable. General administrative work has become more infrequent; however, the basic occupations of secretary and accountancy have been maintained. Although the number of typists has declined, the number of "secretarial" jobs has increased dramatically.…

  13. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Savings account. 561.42 Section 561.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a...

  14. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Account disclosures. 707.4 Section 707.4 Banks... § 707.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A credit union must provide account disclosures to a member or potential member before an account is...

  15. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Savings account. 561.42 Section 561.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a...

  16. ALARA notes, Number 8

    SciTech Connect

    Khan, T.A.; Baum, J.W.; Beckman, M.C.

    1993-10-01

    This document contains information dealing with the lessons learned from the experience of nuclear plants. In this issue the authors tried to avoid the `tyranny` of numbers and concentrated on the main lessons learned. Topics include: filtration devices for air pollution abatement, crack repair and inspection, and remote handling equipment.

  17. Introducing Complex Numbers

    ERIC Educational Resources Information Center

    Trudgian, Timothy

    2009-01-01

    One of the difficulties in any teaching of mathematics is to bridge the divide between the abstract and the intuitive. Throughout school one encounters increasingly abstract notions, which are more and more difficult to relate to everyday experiences. This article examines a familiar approach to thinking about negative numbers, that is an…

  18. Uniform random number generators

    NASA Technical Reports Server (NTRS)

    Farr, W. R.

    1971-01-01

    Methods are presented for the generation of random numbers with uniform and normal distributions. Subprogram listings of Fortran generators for the Univac 1108, SDS 930, and CDC 3200 digital computers are also included. The generators are of the mixed multiplicative type, and the mathematical method employed is that of Marsaglia and Bray.

  19. Number in Classifier Languages

    ERIC Educational Resources Information Center

    Nomoto, Hiroki

    2013-01-01

    Classifier languages are often described as lacking genuine number morphology and treating all common nouns, including those conceptually count, as an unindividuated mass. This study argues that neither of these popular assumptions is true, and presents new generalizations and analyses gained by abandoning them. I claim that no difference exists…

  20. "Better than Their Numbers"

    ERIC Educational Resources Information Center

    Cech, Scott J.

    2008-01-01

    This article discusses College Summit, a nonprofit effort centered around the premise that there is a sizable number of students who are more capable of college academics than their test scores and grade point averages suggest. Its four-day summer sessions are focused not on ramping up students' academic performance but in mining students'…

  1. The Net by Numbers.

    ERIC Educational Resources Information Center

    McMurdo, George

    1996-01-01

    The expansion of the commercial Internet has encouraged the interpretation of the Internet and its uses as a potential marketing medium. Examines statistical and demographic information about the Internet including number of Internet hosts and World Wide Web servers, and estimates of Internet users; and raises questions about definitions and…

  2. Counting and Number Conservation.

    ERIC Educational Resources Information Center

    Tollefsrud-Anderson, Linda

    This study assessed estimation skills on both static and transformation (conservation) tasks on numerosities ranging from 3 to 16, and included addition and subtraction trials to control for response bias. A total of 148 four- and five-year-old children estimated the number of balls of yarn sewn on elastic straps, and participated in 1 addition, 1…

  3. Paint by Numbers Revived!

    ERIC Educational Resources Information Center

    Hahn, Nic

    2012-01-01

    Remember paint by numbers? This revived trend was a perfect solution to teaching geometric shapes to the author's first-grade students. Geometric shapes are identified and used in early elementary art classrooms, but this lesson gives students a deeper understanding of shape, encourages problem-solving, and makes a strong correlation between math…

  4. Playing the Numbers

    ERIC Educational Resources Information Center

    Doyle, William R.

    2010-01-01

    Some say that the educators now have a gender-stratified system of higher education, with nearly 60 percent of all undergraduates being women and fewer men attending each year. The battle for gender equity for women in higher education has been a long and contentious one. In the decades since, increasing numbers of women have gone to college, to…

  5. MASS: An automated accountability system

    SciTech Connect

    Erkkila, B.H.; Kelso, F.

    1994-08-01

    All Department of Energy contractors who manage accountable quantities of nuclear materials are required to implement an accountability system that tracks, and records the activities associated with those materials. At Los Alamos, the automated accountability system allows data entry on computer terminals and data base updating as soon as the entry is made. It is also able to generate all required reports in a timely Fashion. Over the last several years, the hardware and software have been upgraded to provide the users with all the capability needed to manage a large variety of operations with a wide variety of nuclear materials. Enhancements to the system are implemented as the needs of the users are identified. The system has grown with the expanded needs of the user; and has survived several years of changing operations and activity. The user community served by this system includes processing, materials control and accountability, and nuclear material management personnel. In addition to serving the local users, the accountability system supports the national data base (NMMSS). This paper contains a discussion of several details of the system design and operation. After several years of successful operation, this system provides an operating example of how computer systems can be used to manage a very dynamic data management problem.

  6. Incorporating Calculators into the Accounting Curriculum. Accounting II.

    ERIC Educational Resources Information Center

    Clayton, John

    This document is a guide to aid teachers in incorporating the use of calculators in the high school Accounting II curriculum. The guide contains 16 learning modules. Each module consists of an introductory explanation, student performance objectives, content of the module, and teaching suggestions for using calculators in each application of…

  7. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... paragraph (6) of the preamble to CAS 416 (43 FR 42239, September 20, 1978), which stated: Obviously, a... circumstances.'' (See Preamble to CAS 416 (43 FR 42239, Sept. 20, 1978).) Although CAS 416 has been in effect... published the SDP, ``Accounting for Insurance Costs'' (71 FR 4335) which in particular, addressed the use...

  8. Incorporating Calculators into the Accounting Curriculum. Accounting I.

    ERIC Educational Resources Information Center

    Clayton, John

    This document is a guide to aid teachers in incorporating the use of calculators in the high school Accounting Curriculum. The guide contains four learning modules. Each module consists of an introductory explanation, student performance objectives, content of the module, and teaching suggestions for using calculators in each application of course…

  9. Bar code usage in nuclear materials accountability

    SciTech Connect

    Mee, W.T.

    1983-07-01

    The age old method of physically taking an inventory of materials by listing each item's identification number has lived beyond its usefulness. In this age of computerization, which offers the local grocery store a quick, sure, and easy means to inventory, it is time for nuclear materials facilities to automate accountability activities. The Oak Ridge Y-12 Plant began investigating the use of automated data collection devices in 1979. At that time, bar code and optical-character-recognition (OCR) systems were reviewed with the purpose of directly entering data into DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). Both of these systems appeared applicable; however, other automated devices already employed for production control made implementing the bar code and OCR seem improbable. However, the DYMCAS was placed on line for nuclear material accountability, a decision was made to consider the bar code for physical inventory listings. For the past several months a development program has been underway to use a bar code device to collect and input data to the DYMCAS on the uranium recovery operations. Programs have been completed and tested, and are being employed to ensure that data will be compatible and useful. Bar code implementation and expansion of its use for all nuclear material inventory activity in Y-12 is presented.

  10. Performance measurement: the new accountability.

    PubMed

    Martin, L L; Kettner, P M

    1997-01-01

    Over the years, "accountability" in the human services has focused upon issues such as the legal framework, organizational management, financial responsibility, political concerns, and client inputs and expectations. Within the past decade, the meaning of "accountability" has been extended to the more dynamic organizational functions of "efficiency" and " effectiveness." Efficiency and effectiveness increasingly must be put to the tests of performance measurement and outcome evaluation. Forces outside the social work profession, including, among others, federal expectations and initiatives and the increased implementation of the concept of managed care, will ensure that efficiency and effectiveness will be central and highlighted concerns far into the future. This "new accountability" is demanded by the stakeholders in the nonprofit sector and by federal requirements built into the planning, funding, and implementation processes for nonprofits and for-profits alike. PMID:10166757

  11. A Liberal Account of Addiction

    PubMed Central

    Foddy, Bennett; Savulescu, Julian

    2014-01-01

    Philosophers and psychologists have been attracted to two differing accounts of addictive motivation. In this paper, we investigate these two accounts and challenge their mutual claim that addictions compromise a person’s self-control. First, we identify some incompatibilities between this claim of reduced self-control and the available evidence from various disciplines. A critical assessment of the evidence weakens the empirical argument for reduced autonomy. Second, we identify sources of unwarranted normative bias in the popular theories of addiction that introduce systematic errors in interpreting the evidence. By eliminating these errors, we are able to generate a minimal, but correct account, of addiction that presumes addicts to be autonomous in their addictive behavior, absent further evidence to the contrary. Finally, we explore some of the implications of this minimal, correct view. PMID:24659901

  12. Accountable Care Organizations and Otolaryngology

    PubMed Central

    Contrera, Kevin J.; Ishii, Lisa E.; Setzen, Gavin; Berkowitz, Scott A.

    2016-01-01

    Accountable Care Organizations represent a shift in health care delivery, while providing a significant potential for improved quality and coordination of care across multiple settings. Otolaryngologists have an opportunity to become leaders in this expanding arena. However, the field of otolaryngology-head and neck surgery currently lacks many of the tools necessary to implement value-based care, including performance-measurement, electronic health infrastructure and data management. These resources will become increasingly important for surgical specialists to be active participants in population health. This article reviews the fundamental issues that otolaryngologists should consider when pursuing new roles in Accountable Care Organizations. PMID:26044787

  13. Managerial accounting applications in radiology.

    PubMed

    Lexa, Frank James; Mehta, Tushar; Seidmann, Abraham

    2005-03-01

    We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making. PMID:17411809

  14. Fun with Safronov Numbers

    NASA Astrophysics Data System (ADS)

    Christian, Damian Joseph; Lund, M. B.

    2010-10-01

    A growing number (over 100!) of extra-solar planets (ESPs) have been discovered by transit photometry, and these systems are important because the transit strongly constrains their orbital inclination and allows accurate physical parameters for the planet to be derived, especially their radii. Their mass-radius relation allows us to probe their internal structure. In the present work we calculate Safronov numbers for the current sample of ESP and compare their masses and radii to current models with the goal of obtaining better constrains on their formation processes. Our calculation of Safronov numbers for the current TESP sample does show 2 classes, although about 20% lie above the formal Class I definition. These trends and recent results that argue against a useful distinction between Safronov classes are under further investigation. Mass-radius relations for the current sample of TESP are inconsistent with ESP models with very large core masses (> 100 M_Earth). Most TESP with radii near 1R_J are consistent with models with no core mass or core masses of 10 M_Earth. The inflated planets, with radii >1.2 R_J are not consistent with current ESP models, but may lie along the lower end of models for brown dwarfs. Although such models are nascent, it is important to establish trends for the current sample of ESP, which will further the understanding of their formation and evolution.

  15. Leading by numbers.

    PubMed

    Kerfoot, Karlene

    2005-01-01

    We measure to determine where we stand financially or in our quality outcomes. As people see the connection of measures and the success of the company, everything makes more sense. Izzo (2005) writes that profits/net margins are important to an organization and are like oxygen to a person. If we have oxygen, we can focus on the important things in life; if we don't we are preoccupied with gasping for air. Organizations are the same way. With the oxygen of profits, organizations can focus on those things that matter most to the staff and the customer. But when the search for profits becomes obsessive because of greed for excess profits or impending financial doom, everybody loses. Izzo (2005) reminds us that organizations shouldn't exist for only profit, just as people don't exist for only oxygen. Oxygen is merely an enabler for us to do the work of living. Measurement and numbers are the oxygen needed to achieve excellence. As people in organizations use numbers as their servants rather than being slaves to numbers, everyone will succeed. If the use of measurement is seen as punitive, and not a system of serving people to attain that zest for business and a higher mission, we will not achieve the level of excellence our people, patients, and communities deserve. PMID:16033147

  16. The Remarkable Number "1"

    NASA Astrophysics Data System (ADS)

    Allen, G. Donald

    2014-09-01

    In human history, the origin of the numbers came from definite practical needs. Indeed, there is strong evidence that numbers were created before writing. The number "1", dating back at least 20,000 years, was found as a counting symbol on a bone. The famous statement by the German mathematician Leopold Kronecker (1823-1891), "God made the integers; all else is the work of man," has spawned a lively modern philosophical discussion, and this discussion begins by trying to get a philosophical handle on "1." This approach remains under heavy discussion, and is more-or-less unresolved (Frege in Die Grundlagen der Arithmetik (English: The foundations of arithmetic). Polhman, 1884). In this note, we consider the many facets of "one" in it many guises and applications. Nonetheless, "one" has multiple meanings, from the very practical to the abstract, from mathematics to science to basically everything. We examine here a mere slice of mathematical history with a focus on the most basic and applicable concept therein. It troubles many, particularly students, even today.

  17. 26 CFR 301.6109-1 - Identifying numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... reviewed the required documentation and that it has no actual knowledge or reason to know that the... Internal Revenue Service of the acquisition of the social security number and must use the newly-issued..., share accounts, and brokerage accounts, see 31 CFR 103.34 and 103.35. (f) Penalty. For penalties...

  18. 26 CFR 301.6109-1 - Identifying numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., share accounts, and brokerage accounts, see 31 CFR 103.34 and 103.35. (f) Penalty. For penalties for... citations affecting § 301.6109-1, see the List of CFR Sections Affected, which appears in the Finding Aids... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Identifying numbers. 301.6109-1 Section...

  19. 26 CFR 301.6109-1 - Identifying numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., share accounts, and brokerage accounts, see 31 CFR 103.34 and 103.35. (f) Penalty. For penalties for... citations affecting § 301.6109-1, see the List of CFR Sections Affected, which appears in the Finding Aids... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Identifying numbers. 301.6109-1 Section...

  20. 26 CFR 301.6109-1 - Identifying numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... requirements relating to deposits, share accounts, and brokerage accounts, see 31 CFR 103.34 and 103.35. (f... citations affecting § 301.6109-1, see the List of CFR Sections Affected, which appears in the Finding Aids... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Identifying numbers. 301.6109-1 Section...

  1. Counselor Accountability Through Advisory Groups

    ERIC Educational Resources Information Center

    Johnson, Josephine; O'Brien, Charles R.

    1975-01-01

    Citizens' committees and advisory groups are one means of addressing the issue of accountability. This article suggests that such groups offer real potential to counselors for increasing their visibility, gaining substantive feedback and developing program improvement. Practical hints are included for the formation and operation of a Counseling…

  2. Accountability Is a Calculated Effort

    ERIC Educational Resources Information Center

    Vekich, Michael; Coborn, Daniel

    2004-01-01

    As part-time volunteer members who have few direct operational duties, board members constantly are bombarded with information on matters ranging from strategic plans to operating budgets to tuition rates to parking permits. In the end, it is they who are accountable for all activities that occur in their institutions and systems. The need for…

  3. Career Expectations of Accounting Students

    ERIC Educational Resources Information Center

    Elam, Dennis; Mendez, Francis

    2010-01-01

    The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom.…

  4. Accountable Professional Practice in ELT

    ERIC Educational Resources Information Center

    Farmer, Frank

    2006-01-01

    Professionalism is widely thought to be desirable in ELT, and at the same time institutions are taking seriously the need to evaluate their teachers. This article presents a general approach to professionalism focused on the accountability of the professional to the client based on TESOL's (2000) classification of adult ELT within eight general…

  5. Accountability in Adult Farmer Education

    ERIC Educational Resources Information Center

    Callanan, Paul J.; Jackson, Dennis L.

    1978-01-01

    Two instructors write about some ideas they have implemented in their farm management program to help measure accountability. They describe the Minnesota Farm Business Analysis, use of the analysis summary book, income tax management, and budgeting and cash flow planning. (MF)

  6. Process Accountability in Curriculum Development.

    ERIC Educational Resources Information Center

    Gooler, Dennis D.; Grotelueschen, Arden

    This paper urges the curriculum developer to assume the accountability for his decisions necessitated by the actual ways our society functions. The curriculum developer is encouraged to recognize that he is a salesman with a commodity (the curriculum). He is urged to realize that if he cannot market the package to the customers (the various…

  7. Accounting Procedures for Student Organizations.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    This two-part handbook presents information on accounting procedures for student organizations, with a focus on the laws, policies, and procedures that affect student body organizations. Part 1 contains information about: (1) legal status of a school's student body organization; (2) principles governing student body finance; (3) administration of…

  8. Accountability--A Historical Perspective.

    ERIC Educational Resources Information Center

    Keefover, Karen Shade

    1983-01-01

    Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)

  9. Accounting Principles and Financial Statements.

    ERIC Educational Resources Information Center

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  10. Kant's Account of Moral Education

    ERIC Educational Resources Information Center

    Giesinger, Johannes

    2012-01-01

    While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…

  11. Accountability Issues in School Violence.

    ERIC Educational Resources Information Center

    Al-Bataineh, Adel T.

    This paper examines various reasons that would account for school violence and considers ways educators can help eliminate violence from schools. The negative impact of violence in the media and easy access to guns are mentioned as probable causes of violence in youth. Students who do not feel part of the school community often resort to violence…

  12. Accountability, Diagnostics, and Information Technology

    ERIC Educational Resources Information Center

    Doyle, Denis P.

    2004-01-01

    This article argues that while accountability is the watchword of overseers, too often it is the bane of the overseen. At its best, it reflects a prudent concern for good stewardship and responsible management of necessarily scarce resources; at its worst, it becomes a form of mindless hector-ing, in which careful oversight gives way to invective…

  13. Accounting for What Youngsters Learn.

    ERIC Educational Resources Information Center

    Bell, Terrel H.

    In this speech, the author discusses the use of the management by objectives (MBO) approach as a means for accomplishing accountability. He traces the steps to be taken by participants -- from superintendent to school staff -- in implementing an MBO program. (JF)

  14. Trading Accountability for Greater Flexibility.

    ERIC Educational Resources Information Center

    Sanders, Ted

    1991-01-01

    Describes the plight of two risk-taking principals who drastically improved their schools' academic performance, only to be defeated by bureaucratic regulations and business-as-usual attitudes. Allowing schools greater flexibility in exchange for increased accountability will free talented teachers and principals to restructure schools and solve…

  15. Holding Schools Accountable for Equity.

    ERIC Educational Resources Information Center

    Olsen, Laurie

    2001-01-01

    Good reforms can have harmful results if equity effects are ignored. As California implements its accountability system, certain questions must be addressed concerning the system's data use, measurement features (consistency, meaningfulness, achievement growth, achievement gaps among groups), instructional improvement focus, incentives for…

  16. NCEO Framework for Educational Accountability.

    ERIC Educational Resources Information Center

    Ysseldyke, Jim; Krentz, Jane; Elliott, Judy; Thurlow, Martha; Erickson, Ronald; Moore, Michael

    This report describes how the National Center on Educational Outcomes (NCEO) Framework for Educational Accountability, which specifies outcomes and indicators for six developmental levels (ages three and six, grades four, eight, and twelve, and post-school), can be used to implement parts of the National Association of State Directors of Special…

  17. Academic Accountability and State Intervention.

    ERIC Educational Resources Information Center

    Duncan, John W.

    This speech discusses the national emerging trend toward state intervention in local educational processes as part of the academic accountability movement. It provides examples of reforms and improvements whereby state intervention furnished local school improvement. The address focuses on state intervention in Jersey City, New Jersey; predicts…

  18. VOE Accounting: Scope and Sequence.

    ERIC Educational Resources Information Center

    Nashville - Davidson County Metropolitan Public Schools, TN.

    This guide, which was written as an initial step in the development of a systemwide articulated curriculum sequence for all vocational programs within the Metropolitan Nashville Public School System, outlines the suggested scope and sequence of a 2-year program in accounting. The guide consists of a course description; general course objectives;…

  19. Program Accountability: "The State Audit".

    ERIC Educational Resources Information Center

    Charles, Richard F.

    Guidelines, based on the California Education Code and the California Community College Student Attendance Accounting Manual, are presented as an aid to program-level administrators and staff preparing for a state audit of program attendance records. After introductory material examining the role of average daily attendance (ADA) and weekly…

  20. New Federal Cost Accounting Regulations

    ERIC Educational Resources Information Center

    Wolff, George J.; Handzo, Joseph J.

    1973-01-01

    Discusses a new set of indirect cost accounting procedures which must be followed by school districts wishing to recover any indirect costs of administering federal grants and contracts. Also discusses the amount of indirect costs that may be recovered, computing indirect costs, classifying project costs, and restricted grants. (Author/DN)

  1. JSC interactive basic accounting system

    NASA Technical Reports Server (NTRS)

    Spitzer, J. F.

    1978-01-01

    Design concepts for an interactive basic accounting system (IBAS) are considered in terms of selecting the design option which provides the best response at the lowest cost. Modeling the IBAS workload and applying this workload to a U1108 EXEC 8 based system using both a simulation model and the real system is discussed.

  2. Accountability: Stepping Stones to Success

    ERIC Educational Resources Information Center

    Loy, Darcy

    2010-01-01

    Lack of accountability is a leading topic in today's workforce. It costs corporate America billions of dollars each year and has financial impact on educational institutions as well. From employee theft to poor production of product and inefficiency, it is a serious problem. Facilities leaders need to take ownership and strive to implement…

  3. Fraud Education for Accounting Students.

    ERIC Educational Resources Information Center

    Peterson, Bonita K.

    2003-01-01

    Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

  4. Avoiding "Profscam": For Accounting Educators.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.

    In partial response to a recent best-seller decrying the so-called "ProfScam" scenario whereby professors downgrade undergraduate teaching in favor of often irrelevant research, the paper offers guidance to accounting faculty seeking to undertake meaningful publishable research. Recommendations are given for four stages in the research process:…

  5. Cost Accounting for Decision Makers.

    ERIC Educational Resources Information Center

    Kaneklides, Ann L.

    1985-01-01

    Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

  6. From Transactional to Transformational Accounting.

    ERIC Educational Resources Information Center

    Cooper, Bruce S.; Randall, E. Vance

    1998-01-01

    Accurate transactional financial data are necessary for governmental compliance; transformational information is crucial for measuring and improving school performance. Some districts are shifting from a systems to a service, focus, from partial to full-cost accounting, from centralized to decentralized reporting procedures and facilities, and…

  7. Accounting. Occupational Competency Analysis Profile.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Vocational Instructional Materials Lab.

    This Accounting Occupational Competency Analysis Profile (OCAP) is one of a series of competency lists, verified by expert workers, that have evolved from a modified DACUM (Developing a Curriculum) job analysis process involving business, industry, labor, and community agency representatives from throughout Ohio. This OCAP identifies the…

  8. Managerial Accounting. Course Administrative Manual.

    ERIC Educational Resources Information Center

    Central Michigan Univ., Mount Pleasant. Inst. for Personal and Career Development.

    This manual is part of the materials for a college-level programmed course in managerial accounting and intended to aid instructors in helping students to work their way through the self-instructional study guide around which the course is organized. The manual describes the various materials and components used in the self-instructional sequence…

  9. Accounting. Ohio's Competency Analysis Profile.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Vocational Instructional Materials Lab.

    Developed through a modified DACUM (Developing a Curriculum) process involving business, industry, labor, and community agency representatives in Ohio, this document is a comprehensive and verified employer competency profile for accounting occupations. The list contains units (with and without subunits), competencies, and competency builders that…

  10. Incivility in the Accounting Classroom

    ERIC Educational Resources Information Center

    Swinney, Laurie; Elder, Bruce; Seaton, Lloyd

    2010-01-01

    Classroom incivility is any action that interferes with a harmonious and cooperative learning atmosphere in the classroom (Feldman, 2001). We compared the perceptions of accounting faculty to the perceptions of cross-disciplinary faculty relating to both the definition of student actions as incivility and the occurrence of incivility. We also…

  11. Increasing accountability to drive improvement.

    PubMed

    Abbott, John G

    2012-01-01

    Governments need to be more strategic in their approach to healthcare and ensure greater accountability for the performance of their health systems. They can start by agreeing on a pan-Canadian vision for the health of Canadians and the services to be provided, accompanied by explicit policy goals, evidence-based performance targets, and more transparent public reporting. PMID:23387134

  12. Needed: An Updated Accountability Model

    ERIC Educational Resources Information Center

    Tucker, Marc

    2015-01-01

    It must have seemed simple to the framers of No Child Left Behind. For years, they had poured more and more money into federal programs for schools, yet reading performance had not improved. It appeared that the money had gone down a rat hole, and Congress was ready to hold schools accountable. It was time to get tough. Unfortunately, the…

  13. Educational Accountability and Policy Feedback

    ERIC Educational Resources Information Center

    McDonnell, Lorraine M.

    2013-01-01

    Over the past 30 years, accountability policies have become more prominent in public K-12 education and have changed how teaching and learning are organized. It is less clear the extent to which these policies have altered the politics of education. This article begins to address that question through the lens of policy feedback. It identifies…

  14. Ideal photon number amplifier and duplicator

    NASA Technical Reports Server (NTRS)

    Dariano, G. M.

    1992-01-01

    The photon number-amplification and number-duplication mechanism are analyzed in the ideal case. The search for unitary evolutions leads to consider also a number-deamplification mechanism, the symmetry between amplification and deamplification being broken by the integer-value nature of the number operator. Both transformations, amplification and duplication, need an auxiliary field which, in the case of amplification, turns out to be amplified in the inverse way. Input-output energy conservation is accounted for using a classical pump or through frequency-conversion of the fields. Ignoring one of the fields is equivalent to considering the amplifier as an open system involving entropy production. The Hamiltonians of the ideal devices are given and compared with those of realistic systems.

  15. Rare Copy Number Variants

    PubMed Central

    Grozeva, Detelina; Kirov, George; Ivanov, Dobril; Jones, Ian R.; Jones, Lisa; Green, Elaine K.; St Clair, David M.; Young, Allan H.; Ferrier, Nicol; Farmer, Anne E.; McGuffin, Peter; Holmans, Peter A.; Owen, Michael J.; O’Donovan, Michael C.; Craddock, Nick

    2015-01-01

    Context Recent studies suggest that copy number variation in the human genome is extensive and may play an important role in susceptibility to disease, including neuropsychiatric disorders such as schizophrenia and autism. The possible involvement of copy number variants (CNVs) in bipolar disorder has received little attention to date. Objectives To determine whether large (>100 000 base pairs) and rare (found in <1% of the population) CNVs are associated with susceptibility to bipolar disorder and to compare with findings in schizophrenia. Design A genome-wide survey of large, rare CNVs in a case-control sample using a high-density microarray. Setting The Wellcome Trust Case Control Consortium. Participants There were 1697 cases of bipolar disorder and 2806 nonpsychiatric controls. All participants were white UK residents. Main Outcome Measures Overall load of CNVs and presence of rare CNVs. Results The burden of CNVs in bipolar disorder was not increased compared with controls and was significantly less than in schizophrenia cases. The CNVs previously implicated in the etiology of schizophrenia were not more common in cases with bipolar disorder. Conclusions Schizophrenia and bipolar disorder differ with respect to CNV burden in general and association with specific CNVs in particular. Our data are consistent with the possibility that possession of large, rare deletions may modify the phenotype in those at risk of psychosis: those possessing such events are more likely to be diagnosed as having schizophrenia, and those without them are more likely to be diagnosed as having bipolar disorder. PMID:20368508

  16. Nomogram for sunspot numbers.

    NASA Astrophysics Data System (ADS)

    Upreti, U. C.

    1997-12-01

    Nomogram construction using the parabolic relationship f0F2 = a0+a1R12+a2R122 between monthly median f0F2 and running average sunspot number (RASSN) R12 values has been described; here a0, a1 and a2 are the best fit coefficients. The nomogram can give the required local effective sunspot number (LESSN) values corresponding to any observed value of f0F2. Transforming the f0F2-RASSN relation to the form R122+pR12+q = 0 [where p = a1/a2 and q = (a0-f0F2)/a2], a practical method for the preparation of a single nomogram for f0F2-RASSN has been described and the problem of very high and very low values of the variables has also been dealt with successfully. A single nomogram for a large range of variables, namely, f0F2, a0, a1, and a2 has been obtained so that one can easily find LESSN values at any location, season, and time. The nomogram tends to minimize the errors in LESSN calculations at all levels of solar activity.

  17. Educational Accountability and Evaluation. PREP-35.

    ERIC Educational Resources Information Center

    Krystal, Sheila; Henrie, Samuel

    Educational accountability is treated as a philosophy and as a means of introducing system into an educational enterprise. The philosophy of accountability is discussed as to the demand for accountability, the possibility of using accountability as a political tool, the promise made by accountability and whether the promise can be kept, difficult…

  18. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  19. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  20. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  1. 31 CFR 500.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account. 500.319 Section 500... § 500.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals of...

  2. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  3. Arkansas' Curriculum Guide. Competency Based Computerized Accounting.

    ERIC Educational Resources Information Center

    Arkansas State Dept. of Education, Little Rock. Div. of Vocational, Technical and Adult Education.

    This guide contains the essential parts of a total curriculum for a one-year secondary-level course in computerized accounting. Addressed in the individual sections of the guide are the following topics: the complete accounting cycle, computer operations for accounting, computerized accounting and general ledgers, computerized accounts payable,…

  4. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  5. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  6. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  7. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  8. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  9. 14 CFR 1-6 - Accounting entities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Accounting entities. Sec. 1-6 Section Sec... General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be... forth above. (c) The records for each required accounting entity shall be maintained with...

  10. 14 CFR 2-4 - Accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Accounting period. Sec. 2-4 Section Sec. 2... Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this... settlement with debtors or creditors. (c) Expenditures incurred during the current accounting year...

  11. The OECD as Pivot of the Emerging Global Educational Accountability Regime: How Accountable Are the Accountants?

    ERIC Educational Resources Information Center

    Meyer, Heinz-Dieter

    2014-01-01

    Background/Context: PISA has catapulted the OECD- an organization whose mission is the global growth of market economies-to a central role in international education policy making, rivaling and sometimes outdoing the various national governments in influence. While claiming scientific evidence as the basis for the accountability regime it…

  12. 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

    ... Harmonization Rule. The final rule was published at 76 FR 81296 on December 27, 2011. Generally, the technical... Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and... the final rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement...

  13. An introduction to hyperharmonic numbers

    NASA Astrophysics Data System (ADS)

    Cereceda, José Luis

    2015-04-01

    In this note, we deal with a generalization of the harmonic numbers proposed by Conway and Guy in their Book of Numbers, namely, the so-called hyperharmonic numbers. Our main aim is to prove, by mathematical induction, the formula defining the hyperharmonic numbers in terms of ordinary harmonic numbers. Moreover, we calculate the hyperharmonic numbers as the derivative of a certain binomial coefficient.

  14. Changes in accounting for contributions.

    PubMed

    Pelfrey, S

    1992-03-01

    A proposed accounting change in the timing of income recognition for restricted contributions and pledges can greatly impact a hospital's excess of revenue over expenses (net income). The author addresses steps that administrators can take to lessen its impact. With this knowledge, nurse administrators and other hospital executives can plan alternatives to reduce the income recognition and prepare themselves to answer questions posed by patients and members of the community regarding increased hospital profits. PMID:1541991

  15. Material control and accountability alternatives

    SciTech Connect

    1991-08-12

    Department of Energy and Nuclear Regulatory Commission regulations governing material control and accountability in nuclear facilities have become more restrictive in the past decade, especially in areas that address the insider threat. As the insider threat receives greater credibility, regulations have been strengthened to increase the probability of detecting insider activity and to prevent removal of a significant quantity of Special Nuclear Material (SNM) from areas under control of the protective force.

  16. Khipu accounting in ancient Peru.

    PubMed

    Urton, Gary; Brezine, Carrie J

    2005-08-12

    Khipu are knotted-string devices that were used for bureaucratic recording and communication in the Inka Empire. We recently undertook a computer analysis of 21 khipu from the Inka administrative center of Puruchuco, on the central coast of Peru. Results indicate that this khipu archive exemplifies the way in which census and tribute data were synthesized, manipulated, and transferred between different accounting levels in the Inka administrative system. PMID:16099983

  17. Water Accounting from Ungauged Basins

    NASA Astrophysics Data System (ADS)

    Bastiaanssen, W. G.; Savenije, H.

    2014-12-01

    Water scarcity is increasing globally. This requires a more accurate management of the water resources at river basin scale and understanding of withdrawals and return flows; both naturally and man-induced. Many basins and their tributaries are, however, ungauged or poorly gauged. This hampers sound planning and monitoring processes. While certain countries have developed clear guidelines and policies on data observatories and data sharing, other countries and their basin organization still have to start on developing data democracies. Water accounting quantifies flows, fluxes, stocks and consumptive use pertaining to every land use class in a river basin. The objective is to derive a knowledge base with certain minimum information that facilitates decision making. Water Accounting Plus (WA+) is a new method for water resources assessment reporting (www.wateraccounting.org). While the PUB framework has yielded several deterministic models for flow prediction, WA+ utilizes remote sensing data of rainfall, evaporation (including soil, water, vegetation and interception evaporation), soil moisture, water levels, land use and biomass production. Examples will be demonstrated that show how remote sensing and hydrological models can be smartly integrated for generating all the required input data into WA+. A standard water accounting system for all basins in the world - with a special emphasis on data scarce regions - is under development. First results of using remote sensing measurements and hydrological modeling as an alternative to expensive field data sets, will be presented and discussed.

  18. Tritium accountancy in fusion systems

    SciTech Connect

    Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S.; Moore, M.L.

    2015-03-15

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

  19. Computerized accounting methods. Final report

    SciTech Connect

    1994-12-31

    This report summarizes the results of the research performed under the Task Order on computerized accounting methods in a period from 03 August to 31 December 1994. Computerized nuclear material accounting methods are analyzed and evaluated. Selected methods are implemented in a hardware-software complex developed as a prototype of the local network-based CONMIT system. This complex has been put into trial operation for test and evaluation of the selected methods at two selected ``Kurchatov Institute`` Russian Research Center (``KI`` RRC) nuclear facilities. Trial operation is carried out since the beginning of Initial Physical Inventory Taking in these facilities that was performed in November 1994. Operation of CONMIT prototype system was demonstrated in the middle of December 1994. Results of evaluation of CONMIT prototype system features and functioning under real operating conditions are considered. Conclusions are formulated on the ways of further development of computerized nuclear material accounting methods. The most important conclusion is a need to strengthen computer and information security features supported by the operating environment. Security provisions as well as other LANL Client/Server System approaches being developed by Los Alamos National Laboratory are recommended for selection of software and hardware components to be integrated into production version of CONMIT system for KI RRC.

  20. 47 CFR 36.214 - Long distance message revenue-Account 5100.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Long distance message revenue-Account 5100. 36... Revenues and Certain Income Accounts Operating Revenues § 36.214 Long distance message revenue—Account 5100... number of minutes of use for the twelve-month period ending December 31, 2000. (b) Long Distance...

  1. 47 CFR 36.214 - Long distance message revenue-Account 5100.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Long distance message revenue-Account 5100. 36... Revenues and Certain Income Accounts Operating Revenues § 36.214 Long distance message revenue—Account 5100... number of minutes of use for the twelve-month period ending December 31, 2000. (b) Long Distance...

  2. 47 CFR 36.214 - Long distance message revenue-Account 5100.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Long distance message revenue-Account 5100. 36... Revenues and Certain Income Accounts Operating Revenues § 36.214 Long distance message revenue—Account 5100... number of minutes of use for the twelve-month period ending December 31, 2000. (b) Long Distance...

  3. 47 CFR 36.214 - Long distance message revenue-Account 5100.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Long distance message revenue-Account 5100. 36... Revenues and Certain Income Accounts Operating Revenues § 36.214 Long distance message revenue—Account 5100... number of minutes of use for the twelve-month period ending December 31, 2000. (b) Long Distance...

  4. 47 CFR 36.214 - Long distance message revenue-Account 5100.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Long distance message revenue-Account 5100. 36... Revenues and Certain Income Accounts Operating Revenues § 36.214 Long distance message revenue—Account 5100... number of minutes of use for the twelve-month period ending December 31, 2000. (b) Long Distance...

  5. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false How do I access my account? 363.16 Section 363.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...? You may access your account online using your account number, password, and any other form(s)...

  6. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false How do I access my account? 363.16 Section 363.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...? You may access your account online using your account number, password, and any other form(s)...

  7. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false How do I access my account? 363.16 Section 363.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...? You may access your account online using your account number, password, and any other form(s)...

  8. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false How do I access my account? 363.16 Section 363.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...? You may access your account online using your account number, password, and any other form(s)...

  9. Implications of Accounting Practice for Financial Analysis.

    ERIC Educational Resources Information Center

    Wilkinson, William M.

    1979-01-01

    Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

  10. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies...

  11. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies...

  12. 7 CFR 29.9205 - Identification number (farm serial number).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 2 2014-01-01 2014-01-01 false Identification number (farm serial number). 29.9205 Section 29.9205 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... number (farm serial number). The serial number assigned to an individual farm by the appropriate...

  13. 7 CFR 29.9205 - Identification number (farm serial number).

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 2 2012-01-01 2012-01-01 false Identification number (farm serial number). 29.9205 Section 29.9205 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... number (farm serial number). The serial number assigned to an individual farm by the appropriate...

  14. 7 CFR 29.9205 - Identification number (farm serial number).

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 2 2013-01-01 2013-01-01 false Identification number (farm serial number). 29.9205 Section 29.9205 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... number (farm serial number). The serial number assigned to an individual farm by the appropriate...

  15. 7 CFR 29.9205 - Identification number (farm serial number).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 2 2011-01-01 2011-01-01 false Identification number (farm serial number). 29.9205 Section 29.9205 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... number (farm serial number). The serial number assigned to an individual farm by the appropriate...

  16. 7 CFR 29.9205 - Identification number (farm serial number).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Identification number (farm serial number). 29.9205 Section 29.9205 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... number (farm serial number). The serial number assigned to an individual farm by the appropriate...

  17. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... notice of delegation under 40 CFR 97.520(c)(5)(iv) shall be deemed to be an electronic submission by me... delegation under 40 CFR 97.520(c)(5)(iv), I agree to maintain an e-mail account and to notify the... CFR 97.520(c)(5) is terminated.”. (iv) A notice of delegation submitted under paragraph (c)(5)(iii)...

  18. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... another notice of delegation under 40 CFR 97.420(c)(5)(iv) shall be deemed to be an electronic submission... notice of delegation under 40 CFR 97.420(c)(5)(iv), I agree to maintain an e-mail account and to notify... me under 40 CFR 97.420(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  19. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... notice of delegation under 40 CFR 97.520(c)(5)(iv) shall be deemed to be an electronic submission by me... delegation under 40 CFR 97.520(c)(5)(iv), I agree to maintain an e-mail account and to notify the... CFR 97.520(c)(5) is terminated.”. (iv) A notice of delegation submitted under paragraph (c)(5)(iii)...

  20. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... another notice of delegation under 40 CFR 97.420(c)(5)(iv) shall be deemed to be an electronic submission... notice of delegation under 40 CFR 97.420(c)(5)(iv), I agree to maintain an e-mail account and to notify... me under 40 CFR 97.420(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  1. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... notice of delegation under 40 CFR 97.520(c)(5)(iv) shall be deemed to be an electronic submission by me... delegation under 40 CFR 97.520(c)(5)(iv), I agree to maintain an e-mail account and to notify the... CFR 97.520(c)(5) is terminated.”. (iv) A notice of delegation submitted under paragraph (c)(5)(iii)...

  2. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... another notice of delegation under 40 CFR 97.420(c)(5)(iv) shall be deemed to be an electronic submission... notice of delegation under 40 CFR 97.420(c)(5)(iv), I agree to maintain an e-mail account and to notify... me under 40 CFR 97.420(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  3. A feedforward architecture accounts for rapid categorization

    PubMed Central

    Serre, Thomas; Oliva, Aude; Poggio, Tomaso

    2007-01-01

    Primates are remarkably good at recognizing objects. The level of performance of their visual system and its robustness to image degradations still surpasses the best computer vision systems despite decades of engineering effort. In particular, the high accuracy of primates in ultra rapid object categorization and rapid serial visual presentation tasks is remarkable. Given the number of processing stages involved and typical neural latencies, such rapid visual processing is likely to be mostly feedforward. Here we show that a specific implementation of a class of feedforward theories of object recognition (that extend the Hubel and Wiesel simple-to-complex cell hierarchy and account for many anatomical and physiological constraints) can predict the level and the pattern of performance achieved by humans on a rapid masked animal vs. non-animal categorization task. PMID:17404214

  4. Achieving interoperability for accountable care.

    PubMed

    Bordenick, Jennifer Covich; Okubo, Tracy H; Kontur, Alex; Siddiqui, Nadeen

    2015-02-01

    Based on findings of a recent survey, accountable care organizations should keep eight points in mind as they seek to establish interoperability among their provider constituents: Create a shared governance structure to make IT decisions. Conduct a readiness assessment and gap analysis. Reconfigure the technology infrastructure and processes to support new value-based care delivery protocols. Consider targeting programs around high-risk groups. Develop real-time data-sharing systems. Ensure privacy and security policies and procedures are in place. Assess and address workforce issues expeditiously. Participate in broader interoperability efforts. PMID:26665540

  5. NASA FY 2000 Accountability Report

    NASA Technical Reports Server (NTRS)

    2000-01-01

    This Accountability Report consolidates reports required by various statutes and summarizes NASA's program accomplishments and its stewardship over budget and financial resources. It is a culmination of NASA's management process, which begins with mission definition and program planning, continues with the formulation and justification of budgets for the President and Congress, and ends with scientific and engineering program accomplishments. The report covers activities from October 1, 1999, through September 30, 2000. Achievements are highlighted in the Statement of the Administrator and summarized in the Report.

  6. Distributed Accounting on the Grid

    NASA Technical Reports Server (NTRS)

    Thigpen, William; Hacker, Thomas J.; McGinnis, Laura F.; Athey, Brian D.

    2001-01-01

    By the late 1990s, the Internet was adequately equipped to move vast amounts of data between HPC (High Performance Computing) systems, and efforts were initiated to link together the national infrastructure of high performance computational and data storage resources together into a general computational utility 'grid', analogous to the national electrical power grid infrastructure. The purpose of the Computational grid is to provide dependable, consistent, pervasive, and inexpensive access to computational resources for the computing community in the form of a computing utility. This paper presents a fully distributed view of Grid usage accounting and a methodology for allocating Grid computational resources for use on a Grid computing system.

  7. Low Froude number water entry cavity dynamics

    NASA Astrophysics Data System (ADS)

    Kominiarczuk, Jakub K.

    2005-11-01

    We analyze the dynamics of the projectile and the water entry cavity in low Froude number water impact where both kinetic and gravitational potential energy play a role. An experimental investigation is conducted where the impact and cavity development of billiard balls hitting a calm water surface at Froude number of O(10) are captured using high speed video camera at 1000 to 2000 frames per second. The phenomena associated with water entry at low impact speeds are complex as gravity, cavity pressure, flow separation, and splash generation significantly influence the cavity shape, surface closure and pinch off. For comparison, an existing analytical theory for the dynamics of water entry cavities for very high speeds is generalized and extended to low Froude number regime. In particular, this closed-form solution now accounts for effects of gravity and flow separation around the projectile. The comparison between the analytic solution and experimental results is excellent.

  8. Percents Are Not Natural Numbers

    ERIC Educational Resources Information Center

    Jacobs, Jennifer A.

    2013-01-01

    Adults are prone to treating percents, one representational format of rational numbers, as novel cases of natural number. This suggests that percent values are not differentiated from natural numbers; a conceptual shift from the natural numbers to the rational numbers has not yet occurred. This is most surprising, considering people are inundated…

  9. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... any information collection requirements that require the approval of the Office of Management and... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards...

  10. 8 CFR 207.6 - Control over approved refugee numbers.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Control over approved refugee numbers. 207... ADMISSION OF REFUGEES § 207.6 Control over approved refugee numbers. Current numerical accounting of approved refugees is maintained for each special group designated by the President. As refugee status...

  11. 8 CFR 207.6 - Control over approved refugee numbers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Control over approved refugee numbers. 207... ADMISSION OF REFUGEES § 207.6 Control over approved refugee numbers. Current numerical accounting of approved refugees is maintained for each special group designated by the President. As refugee status...

  12. 8 CFR 207.6 - Control over approved refugee numbers.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Control over approved refugee numbers. 207.6 Section 207.6 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS ADMISSION OF REFUGEES § 207.6 Control over approved refugee numbers. Current numerical accounting of approved refugees is maintained for each special...

  13. 8 CFR 207.6 - Control over approved refugee numbers.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Control over approved refugee numbers. 207... ADMISSION OF REFUGEES § 207.6 Control over approved refugee numbers. Current numerical accounting of approved refugees is maintained for each special group designated by the President. As refugee status...

  14. 8 CFR 207.6 - Control over approved refugee numbers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Control over approved refugee numbers. 207... ADMISSION OF REFUGEES § 207.6 Control over approved refugee numbers. Current numerical accounting of approved refugees is maintained for each special group designated by the President. As refugee status...

  15. 5 CFR 1655.4 - Number of loans.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 3 2013-01-01 2013-01-01 false Number of loans. 1655.4 Section 1655.4 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD LOAN PROGRAM § 1655.4 Number of loans. A participant may have no more than two loans outstanding from his or her TSP account at any time. One of...

  16. What ever happened to accountability?

    PubMed

    Ricks, Thomas E

    2012-10-01

    When leaders don't fire underperforming executives, they send a bad message to the whole organization. A case in point is the U.S. Army. "To study the change in the army across the two decades between World War II and Vietnam," Ricks writes, "is to learn how a culture of high standards and accountability can deteriorate." In this essay, adapted from his new book, The Generals: American Military Command from World War II to Today, Ricks illuminates the contrast between General George C. Marshall, an unlikely figure of quiet resolve who became a classic transformational Leader, and the disastrous generals of the Vietnam era. In Vietnam, he writes, the honesty and accountability of Marshall's system were replaced by deceit and command indiscipline. If inadequate leaders are allowed to remain in command of an enterprise, their superiors must look for other ways to accomplish its goals. In Vietnam commanders turned to micromanagement, hovering overhead in helicopters to direct (and interfere with) squad leaders and platoon leaders on the ground. This both undercut combat effectiveness and denied small-unit leaders the opportunity to grow by making decisions under extreme pressure. In Iraq and Afghanistan, Ricks writes, though U.S. troops fought their battles magnificently, their generals often seemed ill equipped for the tasks at hand-especially the difficult but essential job of turning victories on the ground into strategic progress. This brief but powerful history of the army since World War II holds stark lessons for business leaders. PMID:23074869

  17. TRITIUM ACCOUNTANCY IN FUSION SYSTEMS

    SciTech Connect

    Klein, J. E.; Farmer, D. A.; Moore, M. L.; Tovo, L. L.; Poore, A. S.; Clark, E. A.; Harvel, C. D.

    2014-03-06

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MC&A) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MC&A requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBAs) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material subaccounts (MSAs) are established along with key measurement points (KMPs) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSAs. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breading, burn-up, and retention of tritium in the fusion device. The concept of “net” tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines.

  18. Risk, Error and Accountability: Improving the Practice of School Leaders

    ERIC Educational Resources Information Center

    Perry, Lee-Anne

    2006-01-01

    This paper seeks to explore the notion of risk as an organisational logic within schools, the impact of contemporary accountability regimes on managing risk and then, in turn, to posit a systems-based process of risk management underpinned by a positive logic of risk. It moves through a number of steps beginning with the development of an…

  19. 7 CFR 993.173 - Reports of accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... contract or account number; (4) An itemized statement listing each lot of prunes in the delivery, showing... holidays) thereafter, file with the committee a signed report on Form PMC 14.1 “Report of Carryover...

  20. 7 CFR 993.173 - Reports of accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... contract or account number; (4) An itemized statement listing each lot of prunes in the delivery, showing... holidays) thereafter, file with the committee a signed report on Form PMC 14.1 “Report of Carryover...

  1. Business & Office Accounting/Bookkeeping Series. Duty Task List.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

    This document contains the occupational duty/task lists for five occupations in the business and office accounting/bookkeeping series. Each occupation is divided into four to six duties. A separate page for each duty in the occupation lists the tasks in that duty along with its code number and columns to indicate whether that particular duty has…

  2. Accountability, Student Assessment, and the Need for a Comprehensive Approach

    ERIC Educational Resources Information Center

    Volante, Louis

    2005-01-01

    Accountability has become synonymous with standardized testing in many Western countries such as Canada, the United States, Great Britain and New Zealand. Schools and districts are increasingly ranked based on their students' performance on standardized tests. Unfortunately, standardized testing measures possess a number of limitations that…

  3. Hospital cost accounting: who's doing what and why.

    PubMed

    Orloff, T M; Littell, C L; Clune, C; Klingman, D; Preston, B

    1990-01-01

    The movement away from cost-based reimbursement by Medicare and other third party payers has prompted an increasing number of hospitals to implement more advanced costing techniques in their operations. Findings from a recent survey of hospital executives regarding cost accounting methods shed light on the extent of this trend. PMID:2266010

  4. Factors Used by Accounting Students in Differentiating among Prospective Employers

    ERIC Educational Resources Information Center

    Phillips, Carl R.; Phillips, Antoinette S.

    2006-01-01

    Past research has revealed a number of determinants that employers use in making selection decisions about college students. However, few studies have examined those factors students use in differentiating among prospective employers and to date no studies have examined Accounting student preferences. Increased scrutiny of corporate accounting…

  5. Writing across the Disciplines: Applications to the Accounting Classroom.

    ERIC Educational Resources Information Center

    Stout, David E.; And Others

    1990-01-01

    Reports a successful application of writing across the curriculum theory and practice at the introductory accounting level. Discusses the advantages of informal and formal writing assignments. Presents a number of suggestions designed to facilitate the use of writing across the curriculum techniques and to help ensure their successful application.…

  6. The Buck Stops Here: Accountability in the President's Office

    ERIC Educational Resources Information Center

    Roush, John A.

    2004-01-01

    The actions of chief executive officers (CEOs) in all fields are coming under intensified scrutiny for a number of reasons. Individuals in positions of high responsibility are increasingly faced with demands for accountability--both corporate and personal--that are relatively new to the great majority of these men and women. They are, in many…

  7. An OT Account of Laryngealization in Cuzco Quechua.

    ERIC Educational Resources Information Center

    Parker, Steve

    Classical phonemic accounts of Cuzco (Peru) Quechua posit three distinct types of stops: plain, aspirated, and glottalized. A later analysis argued instead for a root-level feature of laryngealization governed by a small number of formal mechanisms. This latter analysis is taken one step further, showing that even greater explanatory power may be…

  8. Even Perfect Numbers: (Update)2.

    ERIC Educational Resources Information Center

    Bezuszka, Stanley J.; Kenney, Margaret J.

    1997-01-01

    Presents an assignment given to students to produce a report on perfect numbers and their properties. Summarizes the history of perfect numbers and their features. Recommends spreadsheet, theoretical, and programming activities on perfect numbers. (ASK)

  9. Series of Reciprocal Triangular Numbers

    ERIC Educational Resources Information Center

    Bruckman, Paul; Dence, Joseph B.; Dence, Thomas P.; Young, Justin

    2013-01-01

    Reciprocal triangular numbers have appeared in series since the very first infinite series were summed. Here we attack a number of subseries of the reciprocal triangular numbers by methodically expressing them as integrals.

  10. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Account review. 212.5 Section 212.5... PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order issued against a debtor, a financial institution shall perform an account review: (1) No later than two...

  11. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Account review. 212.5 Section 212.5... PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order issued against a debtor, a financial institution shall perform an account review: (1) No later than two...

  12. 12 CFR 561.9 - Certificate account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Certificate account. 561.9 Section 561.9 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.9 Certificate account. The term certificate account means a savings account evidenced by a certificate that must be held for a fixed or minimum term....

  13. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Clearing accounts. 256.184... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall...

  14. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Iranian accounts. 560.320 Section 560.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... § 560.320 Iranian accounts. The term Iranian accounts means accounts of persons who are...

  15. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Clearing accounts. 256.184... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall...

  16. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  17. 12 CFR 561.31 - Nonwithdrawable account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Nonwithdrawable account. 561.31 Section 561.31... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.31 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the savings association or...

  18. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  19. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  20. 17 CFR 300.104 - Trust accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Trust accounts. 300.104... A to Part 285 RULES OF THE SECURITIES INVESTOR PROTECTION CORPORATION Accounts of âseparateâ Customers of Sipc Members § 300.104 Trust accounts. (a) A trust account held with a member shall be deemed...