Sample records for account phl forms

  1. Novel Phl-producing genotypes of finger millet rhizosphere associated pseudomonads and assessment of their functional and genetic diversity.

    PubMed

    Sekar, Jegan; Prabavathy, Vaiyapuri Ramalingam

    2014-07-01

    Genetic diversity of phlD gene, an essential gene in the biosynthesis of 2,4-diacetylphloroglucinol, was studied by restriction fragment length polymorphism (RFLP) in 20 Phl-producing pseudomonads isolated from finger millet rhizosphere. RFLP analysis of phlD gene displayed three patterns with HaeIII and TaqI enzymes. phlD gene sequence closely correlated with RFLP results and revealed the existence of three new genotypes G, H and I. Further, the phylogenetic and concatenated sequence analysis of the 16S rRNA, rpoB, gyrB, rpoD genes supported the hypothesis that these genotypes G, H and I were different from reported genotypes A-F. In all phylogenetic studies, the genotype G formed a distant clade from the groups of Pseudomonas putida and P. aeruginosa (sensu strictu), but the groups H and I were closely related to P. aeruginosa/P. stutzeri group. The Phl-producing pseudomonads exhibited antagonistic activity against Pyricularia grisea (TN508), Gaeumannomyces graminis (DSM1463), Fusarium oxysporum (DSM62297), Xanthomonas campestris (DSM3586) and Erwinia persicina (HMGU155). In addition, these strains exhibited various plant growth-promoting traits. In conclusion, this study displays the existence of novel Phl-producing pseudomonads genotypes G, H and I from finger millet rhizosphere, which formed taxonomically outward phylogenetic lineage from the groups of P. putida and P. aeruginosa (sensu strictu). © 2014 Federation of European Microbiological Societies. Published by John Wiley & Sons Ltd. All rights reserved.

  2. Multiple independent IgE epitopes on the highly allergenic grass pollen allergen Phl p 5.

    PubMed

    Levin, M; Rotthus, S; Wendel, S; Najafi, N; Källström, E; Focke-Tejkl, M; Valenta, R; Flicker, S; Ohlin, M

    2014-11-01

    Group 5 allergens are small proteins that consist of two domains. They belong to the most potent respiratory allergens. To determine the binding sites and to study allergic patients' IgE recognition of the group 5 allergen (Phl p 5) from timothy grass pollen using human monoclonal IgE antibodies that have been isolated from grass pollen allergic patients. Using recombinant isoallergens, fragments, mutants and synthetic peptides of Phl p 5, as well as peptide-specific antibodies, the interaction of recombinant human monoclonal IgE and Phl p 5 was studied using direct binding and blocking assays. Cross-reactivity of monoclonal IgE with group 5 allergens in several grasses was studied and inhibition experiments with patients' polyclonal IgE were performed. Monoclonal human IgE showed extensive cross-reactivity with group 5 allergens in several grasses. Despite its small size of 29 kDa, four independent epitope clusters on isoallergen Phl p 5.0101, two in each domain, were recognized by human IgE. Isoallergen Phl p 5.0201 carried two of these epitopes. Inhibition studies with allergic patients' polyclonal IgE suggest the presence of additional IgE epitopes on Phl p 5. Our results reveal the presence of a large number of independent IgE epitopes on the Phl p 5 allergen explaining the high allergenic activity of this protein and its ability to induce severe allergic symptoms. High-density IgE recognition may be a general feature of many potent allergens and form a basis for the development of improved diagnostic and therapeutic procedures in allergic disease. © 2014 The Authors. Clinical & Experimental Allergy Published by John Wiley & Sons Ltd.

  3. Multiple independent IgE epitopes on the highly allergenic grass pollen allergen Phl p 5

    PubMed Central

    Levin, M; Rotthus, S; Wendel, S; Najafi, N; Källström, E; Focke-Tejkl, M; Valenta, R; Flicker, S; Ohlin, M

    2014-01-01

    Background Group 5 allergens are small proteins that consist of two domains. They belong to the most potent respiratory allergens. Objective To determine the binding sites and to study allergic patients' IgE recognition of the group 5 allergen (Phl p 5) from timothy grass pollen using human monoclonal IgE antibodies that have been isolated from grass pollen allergic patients. Methods Using recombinant isoallergens, fragments, mutants and synthetic peptides of Phl p 5, as well as peptide-specific antibodies, the interaction of recombinant human monoclonal IgE and Phl p 5 was studied using direct binding and blocking assays. Cross-reactivity of monoclonal IgE with group 5 allergens in several grasses was studied and inhibition experiments with patients' polyclonal IgE were performed. Results Monoclonal human IgE showed extensive cross-reactivity with group 5 allergens in several grasses. Despite its small size of 29 kDa, four independent epitope clusters on isoallergen Phl p 5.0101, two in each domain, were recognized by human IgE. Isoallergen Phl p 5.0201 carried two of these epitopes. Inhibition studies with allergic patients' polyclonal IgE suggest the presence of additional IgE epitopes on Phl p 5. Conclusions & Clinical Relevance Our results reveal the presence of a large number of independent IgE epitopes on the Phl p 5 allergen explaining the high allergenic activity of this protein and its ability to induce severe allergic symptoms. High-density IgE recognition may be a general feature of many potent allergens and form a basis for the development of improved diagnostic and therapeutic procedures in allergic disease. PMID:25262820

  4. PHL 1092: A narrow-line quasar emerging from the darkness

    NASA Astrophysics Data System (ADS)

    Gallo, Luigi

    2013-10-01

    The radio quiet, narrow line quasar, PHL1092 exhibits the extreme behaviour associated with 1H0707 and IRAS13224, but at a high redshift (z=0.396) and with high luminosity (~10^45 erg/s). From a short, bright state observation of PHL1092 we discovered a super soft excess, possible relativistically broadened FeL and K emission, high radiative efficiency, and possible high velocity outflow. Follow up observations between 2008-10 caught the quasar in a deep minimum that could be attributed to disruption of the corona. We will monitor PHL1092 with Swift to catch the quasar emerging from its current low-flux state so that we can study the bright state of the AGN with a triggered 130ks XMM observation.

  5. Timothy grass pollen major allergen Phl p 1 activates respiratory epithelial cells by a non-protease mechanism.

    PubMed

    Röschmann, K; Farhat, K; König, P; Suck, R; Ulmer, A J; Petersen, A

    2009-09-01

    Group 1 allergens from grass pollen (e.g. Phl p 1, the major allergen of timothy grass Phleum pratense) cause IgE reactivity in about 95% of allergic subjects and exist in all grass species. The respiratory epithelium represents a first line of contact of the immune system with airborne allergens, functions as physical barrier and is an important immunological regulation system. The aim of this study was to investigate the interaction of Phl p 1 with human respiratory epithelium to elucidate the contribution of epithelial cells to the development of allergic reactions. Purified Phl p 1 was used to stimulate A549 cells and transient transfected HEK293 cells. mRNA level of different mediators were investigated by real-time PCR, release of the mediators was determined by ELISA. The 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT) test and an ex vivo model of the murine trachea were used to investigate a potential proteolytic activity of Phl p 1. Phl p 1 activates respiratory epithelial cells as measured by induction of IL-6, IL-8 and TGF-beta mRNA and release. Phl p 1, in contrast to Der p 1 from the house dust mite, does not exert proteolytic activity, as investigated by microscopic observation and MTT test. In an ex vivo model of the murine trachea we were able to show that Der p 1, in contrast to Phl p 1, enhances the transportation velocity of particles by the trachea, presumably by ATP released from the injured epithelium. We conclude that under physiological conditions Phl p 1 affects tracheal epithelial cells through a non-proteolytic activity. Enhancement of TGF-beta expression induced by Phl p 1 together with the increased release of IL-6 and IL-8 might provide an indirect mechanism through which the allergen may cross the epithelial barrier and attracts immunocompetent cells.

  6. Strong and frequent T-cell responses to the minor allergen Phl p 12 in Spanish patients IgE-sensitized to Profilins.

    PubMed

    Lund, G; Brand, S; Ramos, T; Jimeno, L; Boissy, P; Vega, F; Arina, M; Christensen, L H; Hoof, I; Meno, K H; Barber, D; Blanco, C; Würtzen, P A; Andersen, P S

    2018-05-01

    Profilins are dominant pan-allergens known to cause cross-sensitization, leading to clinical symptoms such as pollen-food syndrome. This study aimed to determine the T-cell response to Phl p 12 in profilin-sensitized patients, by measuring the prevalence, strength and cross-reactivity to clinically relevant profilins. The release of Phl p allergens from pollen was determined by mass spectrometry and immunochemistry. T-cell responses, epitope mapping and cross-reactivity to profilins (Phl p 12, Ole e 2, Bet v 2 and Mal d 4) were measured in vitro using PBMCs from 26 Spanish grass-allergic donors IgE-sensitized to profilin. Cross-reactivity was addressed in vivo using 2 different mouse strains (BALB/c and C3H). Phl p 12 and Phl p 1 are released from pollen simultaneously and in similar amounts. Both T-cell response frequency (17/26 donors) and strength were comparable between Phl p 12 and Phl p 1. T-cell cross-reactivity to other profilins correlated with overall sequence homology, and 2 immunodominant epitope regions of Phl p 12 were identified. Data from mice immunized with Phl p 12 showed that cross-reactivity to Bet v 2 was mediated by conserved epitopes and further influenced by additional genetic factors, likely to be MHC II. The strength, prevalence and cross-reactivity of T-cell responses towards Phl p 12 are comparable to the major allergen Phl p 1, which supports the hypothesis that T cells to Phl p 12 can play an important role in development of allergic symptoms, such as those associated with pollen-food syndrome. © 2017 EAACI and John Wiley and Sons A/S. Published by John Wiley and Sons Ltd.

  7. Exceptional AGN long-timescale X-ray variability: The case of PHL 1092

    NASA Astrophysics Data System (ADS)

    Miniutti, G.; Brandt, W. N.; Schneider, D. P.; Fabian, A. C.; Gallo, L. C.; Boller, Th.

    2012-12-01

    PHL 1092 is a z ˜ 0.4 high-luminosity counterpart of the class of Narrow-Line Seyfert 1 galaxies. In 2008, PHL 1092 was found to be in a remarkably low X-ray flux state during an XMM-Newton observation. Its 2 keV flux density had dropped by a factor of ˜ 260 with respect to a previous observation performed 4.5 yr earlier. The UV flux remained almost constant, resulting in a significant steepening of the optical-to-X-ray slope αox from - 1.57 to - 2.51, making PHL 1092 one of the most extreme X-ray weak quasars with no observed broad absorption lines (BALs) in the UV. We have monitored the source since 2008 with three further XMM-Newton observations, producing a simultaneous UV and X-ray database spanning almost 10 yr in total in the activity of the source. We present here results from our monitoring campaign.

  8. High-resolution crystal structure and IgE recognition of the major grass pollen allergen Phl p 3.

    PubMed

    Devanaboyina, S C; Cornelius, C; Lupinek, C; Fauland, K; Dall'Antonia, F; Nandy, A; Hagen, S; Flicker, S; Valenta, R; Keller, W

    2014-12-01

    Group 2 and 3 grass pollen allergens are major allergens with high allergenic activity and exhibit structural similarity with the C-terminal portion of major group 1 allergens. In this study, we aimed to determine the crystal structure of timothy grass pollen allergen, Phl p 3, and to study its IgE recognition and cross-reactivity with group 2 and group 1 allergens. The three-dimensional structure of Phl p 3 was solved by X-ray crystallography and compared with the structures of group 1 and 2 grass pollen allergens. Cross-reactivity was studied using a human monoclonal antibody which inhibits allergic patients' IgE binding and by IgE inhibition experiments with patients' sera. Conformational Phl p 3 IgE epitopes were predicted with the algorithm SPADE, and Phl p 3 variants containing single point mutations in the predicted IgE binding sites were produced to analyze allergic patients' IgE binding. Phl p 3 is a globular β-sandwich protein showing structural similarity to Phl p 2 and the Phl p 1-C-terminal domain. Phl p 3 showed IgE cross-reactivity with group 2 allergens but not with group 1 allergens. SPADE identified two conformational IgE epitope-containing areas, of which one overlaps with the epitope defined by the monoclonal antibody. The mutation of arginine 68 to alanine completely abolished binding of the blocking antibody. This mutation and a mutation of D13 in the predicted second IgE epitope area also reduced allergic patients' IgE binding. Group 3 and group 2 grass pollen allergens are cross-reactive allergens containing conformational IgE epitopes. They lack relevant IgE cross-reactivity with group 1 allergens and therefore need to be included in diagnostic tests and allergen-specific treatments in addition to group 1 allergens. © 2014 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

  9. Insights on the X-ray weak quasar phenomenon from XMM-Newton monitoring of PHL 1092

    NASA Astrophysics Data System (ADS)

    Miniutti, G.; Brandt, W. N.; Schneider, D. P.; Fabian, A. C.; Gallo, L. C.; Boller, Th.

    2012-09-01

    PHL 1092 is a z ˜ 0.4 high-luminosity counterpart of the class of Narrow-Line Seyfert 1 galaxies. In 2008, PHL 1092 was found to be in a remarkably low X-ray flux state during an XMM-Newton observation. Its 2 keV flux density had dropped by a factor of ˜260 with respect to a previous observation performed 4.5 yr earlier. The ultraviolet (UV) flux remained almost constant, resulting in a significant steepening of the optical-to-X-ray slope αox from -1.57 to -2.51, making PHL 1092 one of the most extreme X-ray weak quasars with no observed broad absorption lines (BALs) in the UV. We have monitored the source since 2008 with three further XMM-Newton observations, producing a simultaneous UV and X-ray data base spanning almost 10 yr in total in the activity of the source. Our monitoring programme demonstrates that the αox variability in PHL 1092 is entirely driven by long-term X-ray flux changes. We apply a series of physically motivated models with the goal of explaining the UV-to-X-ray spectral energy distribution and the extreme X-ray and αox variability. We consider three possible models. (i) A breathing corona scenario in which the size of the X-ray-emitting corona is correlated with the X-ray flux. In this case, the lowest X-ray flux states of PHL 1092 are associated with an almost complete collapse of the X-ray corona down to the marginal stable orbit. (ii) An absorption scenario in which the X-ray flux variability is entirely due to intervening absorption. If so, PHL 1092 is a quasar with standard X-ray output for its optical luminosity, appearing as X-ray weak at times due to absorption. (iii) A disc-reflection-dominated scenario in which the X-ray-emitting corona is confined within a few gravitational radii from the black hole at all times. In this case, the intrinsic variability of PHL 1092 only needs to be a factor of ˜10 rather than the observed factor of ˜260. We discuss these scenarios in the context of non-BAL X-ray weak quasars.

  10. Optical Variability of Two High-Luminosity Radio-Quiet Quasars, PDS 456 and PHL 1811

    NASA Astrophysics Data System (ADS)

    Gaskell, C. M.; Benker, A. J.; Campbell, J. S.; Crowley, K. A.; George, T. A.; Hedrick, C. H.; Hiller, M. E.; Klimek, E. S.; Leonard, J. P.; Peterson, B. W.; Sanders, K. M.

    2003-12-01

    PDS 456 and PHL 1811 are two of the highest luminosity low-redshift quasars. Both have optical luminosities comparable to 3C 273, but they have low radio luminosities. PDS 456 is a broad line object but PHL 1811 could be classified as a high-luminosity Narrow-Line Seyfert 1 (NLS1) object. We present the results of optical (V-band) continuum monitoring of PDS 456 and PHL 1811. We compare the variability properties of these two very different AGNs compared with the radio-loud AGN 3C 273, and we discuss the implications for the origin of the optical continuum variability in AGNs. This research has been supported in part by the Howard Hughes Foundation, Nebraska EPSCoR, the University of Nebraska Layman Fund, the University of Nebraska Undergraduate Creative Activities and Research Experiences, Pepsi-Cola, and the National Science Foundation through grant AST 03-07912.

  11. Insights on the X-ray weak quasar phenomenon from XMM-Newton monitoring of PHL 1092

    NASA Astrophysics Data System (ADS)

    Miniutti, Giovanni; Fabian, Andy; Gallo, Luigi; Brandt, Niel; Schneider, Donald

    2012-09-01

    PHL 1092 is a z~0.4 high-luminosity counterpart of the class of Narrow Line Seyfert 1 galaxies. In 2008, PHL 1092 was found to be in a remarkably low X-ray flux state during an XMM-Newton observation. Its 2 keV flux density had dropped by a factor of ~260 with respect to a previous observation performed 4.5 yr earlier. The UV flux remained almost constant, resulting in a significant steepening of the optical-to-X-ray slope alpha_ox from -1.57 to -2.51, making PHL 1092 one of the most extreme X-ray weak quasars with no observed broad absorption lines (BALs) in the UV. We have monitored the source since 2008 with XMM-Newton, producing a simultaneous UV and X-ray database spanning almost 10 yr in total in the activity of the source. We apply a series of physically motivated models to the data with the goal of explaining as self-consistently as possible the UV-to-X-ray spectral energy distribution (SED) and the extreme X-ray and alpha_ox variability. We discuss our results in the context of the class of non-BAL X-ray weak quasars and so-called PHL 1811 analogs.

  12. The effect of geographical and climatic properties on grass pollen and Phl p 5 allergen release

    NASA Astrophysics Data System (ADS)

    Alan, Şenol; Şahin, Aydan Acar; Sarışahin, Tuğba; Şahin, Serap; Kaplan, Ayşe; Pınar, Nur Münevver

    2018-04-01

    The Poaceae family, including grasses, comprises several cosmopolitan and allergenic species. The aim of this study was to determine the correlations between Poaceae pollen and Phl p 5 allergen concentrations in two cities with different geographical and climatic properties in Turkey. Pollen were collected from Burkard traps in Ankara and Zonguldak. Phl p 5 sampling was carried out between March and October in both 2015 and 2016 using a BGI900 Cascade High Volume Air Sampler (900 L/min.). The concentrations of Phl p 5 were measured by the enzyme-linked immunosorbent assay (ELISA) technique. The annual sum of Poaceae pollen (pollen index) during 2015-2016 was 5454 in Ankara and 4142 in Zonguldak. The total Phl p 5 concentration was 1309 pg/m3 in Zonguldak, whereas it was 8181 pg/m3 in Ankara over 2 years. About 90% of the allergen was found in the fraction with particulate matter (PM) > 10 μm in both cities. It was found that the main meteorological parameter which affected pollen and Phl p 5 was temperature in both stations. Rainfall was also found to be important for Zonguldak, due to its climatic and geographic properties. Lastly, we suggest that the primary wind direction, which is from the south of Zonguldak, could have a `drift effect' for allergens because of the airborne pollen concentrations and the dates on which the allergen is released into the atmosphere. The wind direction may be an important factor in the distribution of allergen and pollen grains in stations, especially those with a hilly topography.

  13. The effect of geographical and climatic properties on grass pollen and Phl p 5 allergen release.

    PubMed

    Alan, Şenol; Şahin, Aydan Acar; Sarışahin, Tuğba; Şahin, Serap; Kaplan, Ayşe; Pınar, Nur Münevver

    2018-04-06

    The Poaceae family, including grasses, comprises several cosmopolitan and allergenic species. The aim of this study was to determine the correlations between Poaceae pollen and Phl p 5 allergen concentrations in two cities with different geographical and climatic properties in Turkey. Pollen were collected from Burkard traps in Ankara and Zonguldak. Phl p 5 sampling was carried out between March and October in both 2015 and 2016 using a BGI900 Cascade High Volume Air Sampler (900 L/min.). The concentrations of Phl p 5 were measured by the enzyme-linked immunosorbent assay (ELISA) technique. The annual sum of Poaceae pollen (pollen index) during 2015-2016 was 5454 in Ankara and 4142 in Zonguldak. The total Phl p 5 concentration was 1309 pg/m 3 in Zonguldak, whereas it was 8181 pg/m 3 in Ankara over 2 years. About 90% of the allergen was found in the fraction with particulate matter (PM) > 10 μm in both cities. It was found that the main meteorological parameter which affected pollen and Phl p 5 was temperature in both stations. Rainfall was also found to be important for Zonguldak, due to its climatic and geographic properties. Lastly, we suggest that the primary wind direction, which is from the south of Zonguldak, could have a 'drift effect' for allergens because of the airborne pollen concentrations and the dates on which the allergen is released into the atmosphere. The wind direction may be an important factor in the distribution of allergen and pollen grains in stations, especially those with a hilly topography.

  14. High-Density IgE Recognition of the Major Grass Pollen Allergen Phl p 1 Revealed with Single-Chain IgE Antibody Fragments Obtained by Combinatorial Cloning

    PubMed Central

    Madritsch, Christoph; Gadermaier, Elisabeth; Roder, Uwe W.; Lupinek, Christian; Valenta, Rudolf; Flicker, Sabine

    2015-01-01

    The timothy grass pollen allergen Phl p 1 belongs to the group 1 of highly cross-reactive grass pollen allergens with a molecular mass of ~25–30 kDa. Group 1 allergens are recognized by >95% of grass pollen allergic patients. We investigated the IgE recognition of Phl p 1 using allergen-specific IgE-derived single-chain variable Ab fragments (IgE-ScFvs) isolated from a combinatorial library constructed from PBMCs of a grass pollen–allergic patient. IgE-ScFvs reacted with recombinant Phl p 1 and natural group 1 grass pollen allergens. Using synthetic Phl p 1–derived peptides, the binding sites of two ScFvs were mapped to the N terminus of the allergen. In surface plasmon resonance experiments they showed comparable high-affinity binding to Phl p 1 as a complete human IgE-derived Ab recognizing the allergens’ C terminus. In a set of surface plasmon resonance experiments simultaneous allergen recognition of all three binders was demonstrated. Even in the presence of the three binders, allergic patients’ polyclonal IgE reacted with Phl p 1, indicating high-density IgE recognition of the Phl p 1 allergen. Our results show that multiple IgE Abs can bind with high density to Phl p 1, which may explain the high allergenic activity and sensitizing capacity of this allergen. PMID:25637023

  15. Hunting for Intrinsically X-ray Weak Quasars: The Case of PHL 1811 Analogs

    NASA Astrophysics Data System (ADS)

    Brandt, William

    2009-09-01

    A central dogma of X-ray astronomy is that luminous X-ray emission is a universal property of efficiently accreting supermassive black holes. One interesting challenge to this idea has come from the quasar PHL 1811 which appears to be intrinsically X-ray weak and also has distinctive emission-line properties. We propose to observe a sample of eight SDSS quasars, selected to have similar UV emission-line properties to that of PHL 1811, to test if they are also X-ray weak. Our analyses of the currently available X-ray data appear to support this hypothesis but do not provide a proper test. Our results will have implications for the nature of accretion-disk coronae, emission-line formation, and AGN selection.

  16. PHL 6625: A Minor Merger-associated QSO Behind NGC 247

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

    Tao, Lian; Feng, Hua; Shen, Yue

    2017-06-01

    PHL 6625 is a luminous quasi-stellar object (QSO) at z = 0.3954 located behind the nearby galaxy NGC 247 ( z = 0.0005). Hubble Space Telescope observations revealed an arc structure associated with it. We report on spectroscopic observations with the Very Large Telescope and multiwavelength observations from the radio to the X-ray band for the system, suggesting that PHL 6625 and the arc are a close pair of merging galaxies, instead of a strong gravitational lens system. The QSO host galaxy is estimated to be (4–28) × 10{sup 10} M {sub ☉} and the mass of the companion galaxymore » is estimated to be M {sub *} = (6.8 ± 2.4) × 10{sup 9} M {sub ☉}, suggesting that this is a minor merger system. The QSO displays typical broad emission lines, from which a black hole mass of about (2–5) × 10{sup 8} M {sub ☉} and an Eddington ratio of about 0.01–0.05 can be inferred. The system represents an interesting and rare case where a QSO is associated with an ongoing minor merger, analogous to Arp 142.« less

  17. Population dynamics of transgenic strain Escherichia coli Z905/pPHL7 in freshwater and saline lake water microcosms with differing microbial community structures

    NASA Astrophysics Data System (ADS)

    Popova, L. Yu.; Kargatova, T. V.; Ganusova, E. E.; Lobova, T. I.; Boyandin, A. N.; Mogilnaya, O. A.; Pechurkin, N. S.

    Populations of Escherichia coli Z905/pPHL7, a transgenic microorganism, were heterogenic in the expression of plasmid genes when adapting to the conditions of water microcosms of various mineralization levels and structure of microbial community. This TM has formed two subpopulations (ampicillin-resistant and ampicillin-sensitive) in every microcosm. Irrespective of mineralization level of a microcosm, when E. coli Z905/pPHL7 alone was introduced, the ampicillin-resistant subpopulation prevailed, while introduction of the TM together with indigenous bacteria led to the dominance of the ampicillin-sensitive subpopulation. A high level of lux gene expression maintained longer in the freshwater microcosms than in sterile saline lake water microcosms. A horizontal gene transfer has been revealed between the jointly introduced TM and Micrococcus sp. 9/pSH1 in microcosms with the Lake Shira sterile water.

  18. Population dynamics of transgenic strain Escherichia coli Z905/pPHL7 in freshwater and saline lake water microcosms with differing microbial community structures

    NASA Technical Reports Server (NTRS)

    Popova, L. Yu; Kargatova, T. V.; Ganusova, E. E.; Lobova, T. I.; Boyandin, A. N.; Mogilnaya, O. A.; Pechurkin, N. S.

    2005-01-01

    Populations of Escherichia coli Z905/pPHL7, a transgenic microorganism, were heterogenic in the expression of plasmid genes when adapting to the conditions of water microcosms of various mineralization levels and structure of microbial community. This TM has formed two subpopulations (ampicillin-resistant and ampicillin-sensitive) in every microcosm. Irrespective of mineralization level of a microcosm, when E. coli Z905/pPHL7 alone was introduced, the ampicillin-resistant subpopulation prevailed, while introduction of the TM together with indigenous bacteria led to the dominance of the ampicillin-sensitive subpopulation. A high level of lux gene expression maintained longer in the freshwater microcosms than in sterile saline lake water microcosms. A horizontal gene transfer has been revealed between the jointly introduced TM and Micrococcus sp. 9/pSH1 in microcosms with the Lake Shira sterile water. c2005 COSPAR. Published by Elsevier Ltd. All rights reserved.

  19. Standardization of allergen products: 2. Detailed characterization of GMP-produced recombinant Phl p 5.0109 as European Pharmacopoeia reference standard.

    PubMed

    Himly, M; Nandy, A; Kahlert, H; Thilker, M; Steiner, M; Briza, P; Neubauer, A; Klysner, S; van Ree, R; Buchheit, K-H; Vieths, S; Ferreira, F

    2016-04-01

    The Biological Standardization Programme of the European Directorate for Quality of Medicines and Healthcare (EDQM) aims at the establishment of well-characterized reference standards based on recombinant allergens and validated assays for the quantification of major allergen content. The objective of this study was to examine the detailed physicochemical and immunological characterization of recombinant Phl p 5.0109, the second available allergen reference standard. Recombinant Phl p 5.0109 PP5ar06007 was produced under GMP conditions and analyzed by an array of physicochemical and immunological methods for identity, quantity, homogeneity, and folding stability in bulk solution, as well as thermal denaturation, aggregation state, and biological activity when formulated for long-time storage. PP5ar06007 revealed as a highly homogeneous, monomeric, well-folded preparation of rPhl p 5.0109, as documented by mass spectrometry, SDS-PAGE, isoelectric focusing, size-exclusion chromatography with light scattering, circular dichroism, and infrared spectroscopy. Upon storage at +4°C, PP5ar06007 retained the monomeric state for at least 2 months. A protein quantity of 1.56 ± 0.03 mg/ml was determined by amino acid analysis in PP5ar06007, and its biological activity was shown to be comparable to natural Phl p 5 in terms of basophil activation and T-cell reactivity. Recombinant Phl p 5.0109 PP5ar06007 was characterized extensively at the physicochemical and immunological level. It revealed to be a highly stable, monomeric, and immunologically equivalent of its natural counterpart. PP5ar06007 is now available as European Pharmacopoeia allergen reference standard for grass pollen products. © 2015 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

  20. Transcriptome profile of a bovine respiratory disease pathogen: Mannheimia haemolytica PHL213

    PubMed Central

    2012-01-01

    associated with the novel expressed regions for further characterization of these novel functional elements. Our study complements the existing structural annotation of Mannheimia haemolytica PHL213 based on experimental evidence. Given the role of sRNA in virulence gene regulation and stress response, potential novel sRNA described in this study can form the framework for future studies to determine the role of sRNA, if any, in M. haemolytica pathogenesis. PMID:23046475

  1. The Intrinsically X-Ray-weak Quasar PHL 1811. II. Optical and UV Spectra and Analysis

    NASA Astrophysics Data System (ADS)

    Leighly, Karen M.; Halpern, Jules P.; Jenkins, Edward B.; Casebeer, Darrin

    2007-11-01

    This is the second of two papers reporting observations and analysis of the unusually bright (mb=14.4), luminous (MB=-25.5), nearby (z=0.192) narrow-line quasar PHL 1811. The first paper reported that PHL 1811 is intrinsically X-ray-weak and presented a spectral energy distribution (SED). Here we present HST STIS optical and UV spectra, and ground-based optical spectra. The optical and UV line emission is very unusual. There is no evidence for forbidden or semiforbidden lines. The near-UV spectrum is dominated by very strong Fe II and Fe III, and unusual low-ionization lines such as Na I D and Ca II H and K are observed. High-ionization lines are very weak; C IV has an equivalent width of 6.6 Å, a factor of ~5 smaller than measured from quasar composite spectra. An unusual feature near 1200 Å can be deblended in terms of Lyα, N V, Si II, and C III* using the blueshifted C IV profile as a template. Photoionization modeling shows that the unusual line emission can be explained qualitatively by the unusually soft SED. Principally, a low gas temperature results in inefficient emission of collisionally excited lines, including the semiforbidden lines generally used as density diagnostics. The emission resembles that of high-density gas; in both cases this is a consequence of inefficient cooling. PHL 1811 is very unusual, but we note that quasar surveys may be biased against finding similar objects. Based on observations made with the NASA/ESA Hubble Space Telescope, obtained at the Space Telescope Science Institute, which is operated by the Association of Universities for Research in Astronomy, Inc., under NASA contract NAS5-26555. These observations are associated with proposal 9181. Based on observations obtained at Kitt Peak National Observatory, a division of the National Optical Astronomy Observatories, which is operated by the Association of Universities for Research in Astronomy, Inc., under cooperative agreement with the National Science Foundation.

  2. Surprises from a Deep ASCA Spectrum of the Broad Absorption Line Quasar PHL 5200

    NASA Technical Reports Server (NTRS)

    Mathur, Smita; Matt, G.; Green, P. J.; Elvis, M.; Singh, K. P.

    2002-01-01

    We present a deep (approx. 85 ks) ASCA observation of the prototype broad absorption line quasar (BALQSO) PHL 5200. This is the best X-ray spectrum of a BALQSO yet. We find the following: (1) The source is not intrinsically X-ray weak. (2) The line-of-sight absorption is very strong, with N(sub H) = 5 x 10(exp 23)/sq cm. (3) The absorber does not cover the source completely; the covering fraction is approx. 90%. This is consistent with the large optical polarization observed in this source, implying multiple lines of sight. The most surprising result of this observation is that (4) the spectrum of this BALQSO is not exactly similar to other radio-quiet quasars. The hard X-ray spectrum of PHL 5200 is steep, with the power-law spectral index alpha approx. 1.5. This is similar to the steepest hard X-ray slopes observed so far. At low redshifts, such steep slopes are observed in narrow-line Seyfert 1 (NLS1) galaxies, believed to be accreting at a high Eddington rate. This observation strengthens the analogy between BALQSOs and NLS1 galaxies and supports the hypothesis that BALQSOs represent an early evolutionary state of quasars. It is well accepted that the orientation to the line of sight determines the appearance of a quasar: age seems to play a significant role as well.

  3. Purified Timothy grass pollen major allergen Phl p 1 may contribute to the modulation of allergic responses through a pleiotropic induction of cytokines and chemokines from airway epithelial cells

    PubMed Central

    Röschmann, K I L; van Kuijen, A-M; Luiten, S; Jonker, M J; Breit, T M; Fokkens, W J; Petersen, A; van Drunen, C M

    2012-01-01

    By definition, allergens are proteins with the ability to elicit powerful T helper lymphocyte type 2 (Th2) responses, culminating in immunoglobulin (Ig)E antibody production. Why specific proteins cause aberrant immune responses has remained largely unanswered. Recent data suggest that there may be several molecular paths that may affect allergenicity of proteins. The focus of this study is the response of airway epithelium to a major allergen from Phleum pratense Phl p 1. Instead of focusing on a few genes and proteins that might be affected by the major allergen, our aim was to obtain a broader view on the immune stimulatory capacity of Phl p 1. We therefore performed detailed analysis on mRNA and protein level by using a microarray approach to define Phl p 1-induced gene expression. We found that this allergen induces modulation and release of a broad range of mediators, indicating it to be a powerful trigger of the immune system. We were able to show that genes belonging to the GO cluster ‘cell communication’ were among the most prominent functional groups, which is also reflected in cytokines and chemokines building centres in a computational model of direct gene interaction. Further detailed comparison of grass pollen extract (GPE)- and Phl p 1-induced gene expression might be beneficial with regard to the application of single components within diagnosis and immunotherapy. PMID:22288584

  4. Purified Timothy grass pollen major allergen Phl p 1 may contribute to the modulation of allergic responses through a pleiotropic induction of cytokines and chemokines from airway epithelial cells.

    PubMed

    Röschmann, K I L; van Kuijen, A-M; Luiten, S; Jonker, M J; Breit, T M; Fokkens, W J; Petersen, A; van Drunen, C M

    2012-03-01

    By definition, allergens are proteins with the ability to elicit powerful T helper lymphocyte type 2 (Th2) responses, culminating in immunoglobulin (Ig)E antibody production. Why specific proteins cause aberrant immune responses has remained largely unanswered. Recent data suggest that there may be several molecular paths that may affect allergenicity of proteins. The focus of this study is the response of airway epithelium to a major allergen from Phleum pratense Phl p 1. Instead of focusing on a few genes and proteins that might be affected by the major allergen, our aim was to obtain a broader view on the immune stimulatory capacity of Phl p 1. We therefore performed detailed analysis on mRNA and protein level by using a microarray approach to define Phl p 1-induced gene expression. We found that this allergen induces modulation and release of a broad range of mediators, indicating it to be a powerful trigger of the immune system. We were able to show that genes belonging to the GO cluster 'cell communication' were among the most prominent functional groups, which is also reflected in cytokines and chemokines building centres in a computational model of direct gene interaction. Further detailed comparison of grass pollen extract (GPE)- and Phl p 1-induced gene expression might be beneficial with regard to the application of single components within diagnosis and immunotherapy. © 2011 The Authors. Clinical and Experimental Immunology © 2011 British Society for Immunology.

  5. 12 CFR 563g.7 - Form, content, and accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form, content, and accounting. 563g.7 Section... § 563g.7 Form, content, and accounting. (a) Form and content. Any offering circular or amendment filed... which they are made, not misleading. (b) Accounting requirements. To be declared effective an offering...

  6. VLT/X-shooter observations of the low-metallicity blue compact dwarf galaxy PHL 293B including a luminous blue variable star

    NASA Astrophysics Data System (ADS)

    Izotov, Y. I.; Guseva, N. G.; Fricke, K. J.; Henkel, C.

    2011-09-01

    Context. We present VLT/X-shooter spectroscopic observations in the wavelength range λλ3000-23 000 Å of the extremely metal-deficient blue compact dwarf (BCD) galaxy PHL 293B containing a luminous blue variable (LBV) star and compare them with previous data. Aims: This BCD is one of the two lowest-metallicity galaxies where LBV stars were detected, allowing us to study the LBV phenomenon in the extremely low metallicity regime. Methods: We determine abundances of nitrogen, oxygen, neon, sulfur, argon, and iron by analyzing the fluxes of narrow components of the emission lines using empirical methods and study the properties of the LBV from the fluxes and widths of broad emission lines. Results: We derive an interstellar oxygen abundance of 12+log O/H = 7.71 ± 0.02, which is in agreement with previous determinations. The observed fluxes of narrow Balmer, Paschen and Brackett hydrogen lines correspond to the theoretical recombination values after correction for extinction with a single value C(Hβ) = 0.225. This implies that the star-forming region observed in the optical range is the only source of ionisation and there is no additional source of ionisation that is seen in the NIR range but is hidden in the optical range. We detect three v = 1-0 vibrational lines of molecular hydrogen. Their flux ratios and non-detection of v = 2-1 and 3-1 emission lines suggest that collisional excitation is the main source producing H2 lines. For the LBV star in PHL 293B we find broad emission with P Cygni profiles in several Balmer hydrogen emission lines and for the first time in several Paschen hydrogen lines and in several He i emission lines, implying temporal evolution of the LBV on a time scale of 8 years. The Hα luminosity of the LBV star is by one order of magnitude higher than the one obtained for the LBV star in NGC 2363 ≡ Mrk 71 which has a slightly higher metallicity 12+logO/H = 7.87. The terminal velocity of the stellar wind in the low-metallicity LBV of PHL293

  7. A self-organizing learning account of number-form synaesthesia.

    PubMed

    Makioka, Shogo

    2009-09-01

    Some people automatically and involuntarily "see" mental images of numbers in spatial arrays when they think of numbers. This phenomenon, called number forms, shares three key characteristics with the other types of synaesthesia, within-individual consistency, between-individual variety, and mixture of regularity and randomness. A theoretical framework called SOLA (self-organizing learning account of number forms) is proposed, which explains the generation process of number forms and the origin of those three characteristics. The simulations replicated the qualitative properties of the shapes of number forms, the property that numbers are aligned in order of size, that discontinuity usually occurs at the point of carry, and that continuous lines tend to have many bends.

  8. 76 FR 50117 - Commission Rules and Forms Related to the FASB's Accounting Standards Codification

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-12

    ... [Release Nos. 33-9250; 34-65052; IC-29748] Commission Rules and Forms Related to the FASB's Accounting... Accounting Standards Codification\\TM\\ (``FASB Codification'').\\1\\ The technical amendments include revision... prescribed under the Securities Act, Exchange Act and Investment Company Act. \\1\\ ``FASB Accounting Standards...

  9. Characterization of novel bangle lectin from Photorhabdus asymbiotica with dual sugar-binding specificity and its effect on host immunity

    PubMed Central

    Jančaříková, Gita; Demo, Gabriel; Hyršl, Pavel

    2017-01-01

    Photorhabdus asymbiotica is one of the three recognized species of the Photorhabdus genus, which consists of gram-negative bioluminescent bacteria belonging to the family Morganellaceae. These bacteria live in a symbiotic relationship with nematodes from the genus Heterorhabditis, together forming a complex that is highly pathogenic for insects. Unlike other Photorhabdus species, which are strictly entomopathogenic, P. asymbiotica is unique in its ability to act as an emerging human pathogen. Analysis of the P. asymbiotica genome identified a novel fucose-binding lectin designated PHL with a strong sequence similarity to the recently described P. luminescens lectin PLL. Recombinant PHL exhibited high affinity for fucosylated carbohydrates and the unusual disaccharide 3,6-O-Me2-Glcβ1–4(2,3-O-Me2)Rhaα-O-(p-C6H4)-OCH2CH2NH2 from Mycobacterium leprae. Based on its crystal structure, PHL forms a seven-bladed β-propeller assembling into a homo-dimer with an inter-subunit disulfide bridge. Investigating complexes with different ligands revealed the existence of two sets of binding sites per monomer—the first type prefers l-fucose and its derivatives, whereas the second type can bind d-galactose. Based on the sequence analysis, PHL could contain up to twelve binding sites per monomer. PHL was shown to interact with all types of red blood cells and insect haemocytes. Interestingly, PHL inhibited the production of reactive oxygen species induced by zymosan A in human blood and antimicrobial activity both in human blood, serum and insect haemolymph. Concurrently, PHL increased the constitutive level of oxidants in the blood and induced melanisation in haemolymph. Our results suggest that PHL might play a crucial role in the interaction of P. asymbiotica with both human and insect hosts. PMID:28806750

  10. Characterization of novel bangle lectin from Photorhabdus asymbiotica with dual sugar-binding specificity and its effect on host immunity.

    PubMed

    Jančaříková, Gita; Houser, Josef; Dobeš, Pavel; Demo, Gabriel; Hyršl, Pavel; Wimmerová, Michaela

    2017-08-01

    Photorhabdus asymbiotica is one of the three recognized species of the Photorhabdus genus, which consists of gram-negative bioluminescent bacteria belonging to the family Morganellaceae. These bacteria live in a symbiotic relationship with nematodes from the genus Heterorhabditis, together forming a complex that is highly pathogenic for insects. Unlike other Photorhabdus species, which are strictly entomopathogenic, P. asymbiotica is unique in its ability to act as an emerging human pathogen. Analysis of the P. asymbiotica genome identified a novel fucose-binding lectin designated PHL with a strong sequence similarity to the recently described P. luminescens lectin PLL. Recombinant PHL exhibited high affinity for fucosylated carbohydrates and the unusual disaccharide 3,6-O-Me2-Glcβ1-4(2,3-O-Me2)Rhaα-O-(p-C6H4)-OCH2CH2NH2 from Mycobacterium leprae. Based on its crystal structure, PHL forms a seven-bladed β-propeller assembling into a homo-dimer with an inter-subunit disulfide bridge. Investigating complexes with different ligands revealed the existence of two sets of binding sites per monomer-the first type prefers l-fucose and its derivatives, whereas the second type can bind d-galactose. Based on the sequence analysis, PHL could contain up to twelve binding sites per monomer. PHL was shown to interact with all types of red blood cells and insect haemocytes. Interestingly, PHL inhibited the production of reactive oxygen species induced by zymosan A in human blood and antimicrobial activity both in human blood, serum and insect haemolymph. Concurrently, PHL increased the constitutive level of oxidants in the blood and induced melanisation in haemolymph. Our results suggest that PHL might play a crucial role in the interaction of P. asymbiotica with both human and insect hosts.

  11. 75 FR 46945 - Proposed Collection; Comment Request; the Drug Accountability Record (Form NIH 2564) (NCI)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ... Request; the Drug Accountability Record (Form NIH 2564) (NCI) SUMMARY: In compliance with the requirement... Management and Budget (OMB) for review and approval. Proposed Collection Title: The Drug Accountability... agent accountability. In order to fulfill these requirements, a standard Investigational Drug...

  12. 75 FR 61763 - Submission of OMB Review; Comment Request; Drug Accountability Record (Form NIH 2564) (NCI)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-06

    ...; Comment Request; Drug Accountability Record (Form NIH 2564) (NCI) SUMMARY: In compliance with the..., 2011, unless it displays a valid OMB control number. Proposed Collection: Title: Drug Accountability... accountability. In order to fulfill these requirements, a standard Investigational Drug Accountability Report...

  13. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also be...

  14. Molecular determinants of T cell epitope recognition to the common Timothy grass allergen.

    PubMed

    Oseroff, Carla; Sidney, John; Kotturi, Maya F; Kolla, Ravi; Alam, Rafeul; Broide, David H; Wasserman, Stephen I; Weiskopf, Daniela; McKinney, Denise M; Chung, Jo L; Petersen, Arnd; Grey, Howard; Peters, Bjoern; Sette, Alessandro

    2010-07-15

    We investigated the molecular determinants of allergen-derived T cell epitopes in humans utilizing the Phleum pratense (Timothy grass) allergens (Phl p). PBMCs from allergic individuals were tested in ELISPOT assays with overlapping peptides spanning known Phl p allergens. A total of 43 distinct antigenic regions were recognized, illustrating the large breadth of grass-specific T cell epitopes. Th2 cytokines (as represented by IL-5) were predominant, whereas IFN-gamma, IL-10, and IL-17 were detected less frequently. Responses from specific immunotherapy treatment individuals were weaker and less consistent, yet similar in epitope specificity and cytokine pattern to allergic donors, whereas nonallergic individuals were essentially nonreactive. Despite the large breadth of recognition, nine dominant antigenic regions were defined, each recognized by multiple donors, accounting for 51% of the total response. Multiple HLA molecules and loci restricted the dominant regions, and the immunodominant epitopes could be predicted using bioinformatic algorithms specific for 23 common HLA-DR, DP, and DQ molecules. Immunodominance was also apparent at the Phl p Ag level. It was found that 52, 19, and 14% of the total response was directed to Phl p 5, 1, and 3, respectively. Interestingly, little or no correlation between Phl p-specific IgE levels and T cell responses was found. Thus, certain intrinsic features of the allergen protein might influence immunogenicity at the level of T cell reactivity. Consistent with this notion, different Phl p Ags were associated with distinct patterns of IL-5, IFN-gamma, IL-10, and IL-17 production.

  15. Comparing generativist and constructivist accounts of the use of the past tense form in early child Japanese.

    PubMed

    Tatsumi, Tomoko; Pine, Julian M

    2016-11-01

    The present study investigated children's early use of verb inflection in Japanese by comparing a generativist account, which predicts that the past tense will have a special default-like status for the child during the early stages, with a constructivist input-driven account, which assumes that children's acquisition and use of inflectional forms reflects verb-specific distributional patterns in their input. Analysis of naturalistic data from four Japanese children aged 1;5 to 2;10 showed that there was substantial by-verb variation in the use of inflectional forms from the earliest stages of verb use, and no general preference for past tense forms. Correlational and partial correlational analyses showed that it was possible to predict the proportional frequency with which the child produced verbs in past tense versus other inflectional forms on the basis of differences in the proportional frequency with which the verb occurred in past tense form in the child's input, even after controlling for differences in the rate at which verbs occurred in past tense form in input averaged across the caregivers of the other children in the sample. When taken together, these results count against the idea that the past tense has a special default-like status in early child Japanese, and in favour of a constructivist input-driven account of children's early use of verb inflection.

  16. Shouting and providing: Forms of exchange in the drinking accounts of young Australians.

    PubMed

    Murphy, Dean A; Hart, Aaron; Moore, David

    2017-07-01

    Australian health promotion campaigns encourage people to manage their alcohol consumption by avoiding involvement in a form of round drinking known as 'shouting'. We consider this individualist advice in light of our analysis of the social relations established by young people through collective drinking, in which we conceptualise friends, family and work colleagues as participants in complex networks of exchange. Data were gathered during in-depth, semistructured interviews and ethnographic fieldwork conducted in a socioeconomically disadvantaged outer suburb of Melbourne, Australia. The interview sample comprised nine men and seven women of diverse ethnic backgrounds, with a median age of 21 years. We identified two types of exchange-'shouting' and 'providing'-enacted by round drinking and other collective drinking practices. 'Shouting' is a form of balanced reciprocity in which participants take turns buying drinks for all others in the group. It is an immediate, direct exchange of alcoholic gifts that are equivalent in value. 'Providing' is characterised by indirect reciprocity in which the social aspects of the transaction are emphasised over the value of the goods exchanged. In addition to risking social exclusion, rejecting this form of collective drinking may also risk rejecting the other resources exchanged in this form of sharing, such as food, transport and accommodation. Exchanges of alcoholic gifts complicate the straightforward application of individualist health promotion advice. Social relations need to be taken into account when designing health promotion interventions that seek to reduce alcohol-related harm. [Murphy DA, Hart A, Moore D. Shouting and providing: Forms of exchange in the drinking accounts of young Australians. Drug Alcohol Rev 2017;36:442-448]. © 2016 Australasian Professional Society on Alcohol and other Drugs.

  17. 32 CFR 807.3 - Requests for classified material, For Official Use Only material, accountable forms, storage...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Requests for classified material, For Official Use Only material, accountable forms, storage safeguard forms, Limited (L) distribution items, and items with restrictive distribution caveats. 807.3 Section 807.3 National Defense Department of Defense (Continued) DEPARTMENT OF THE AIR FORCE...

  18. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain other...

  19. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... each certificate of accounting of securities and similar investments of a management investment company... PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Other Statements § 274.219 Form N-17f-1, cover page for each certificate of accounting of securities and similar investments of a management...

  20. 41 CFR 102-118.235 - Must my agency keep physical control and accountability of the GBL and GTR forms or GBL and GTR...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... physical control and accountability of the GBL and GTR forms or GBL and GTR numbers? 102-118.235 Section... accountability of the GBL and GTR forms or GBL and GTR numbers? Yes, your agency is responsible for the physical control and accountability of the GBL and GTR stock and must have procedures in place and available for...

  1. Distribution and Biocontrol Potential of phlD(+) Pseudomonads in Corn and Soybean Fields.

    PubMed

    McSpadden Gardener, Brian B; Gutierrez, Laura J; Joshi, Raghavendra; Edema, Richard; Lutton, Elizabeth

    2005-06-01

    ABSTRACT The abundance and diversity of phlD(+) Pseudomonas spp. colonizing the rhizospheres of young, field-grown corn and soybean plants were assayed over a 3-year period. Populations of these bacteria were detected on the large majority of plants sampled in the state of Ohio, but colonization was greater on corn. Although significant variation in the incidence of rhizosphere colonization was observed from site to site and year to year on both crops, the magnitude of the variation was greatest for soybean. The D genotype was detected on plants collected from all 15 counties examined, and it represented the most abundant subpopulation on both crops. Additionally, six other genotypes (A, C, F, I, R, and S) were found to predominate in the rhizosphere of some plants. The most frequently observed of these were the A genotype and a newly discovered S genotype, both of which were found on corn and soybean roots obtained from multiple locations. Multiple isolates of the most abundant genotypes were recovered and characterized. The S genotype was found to be phylogenetically and phenotypically similar to the D genotype. In addition, the novel R genotype was found to be most similar to the A genotype. All of the isolates displayed significant capacities to inhibit the growth of an oomycete pathogen in vitro, but such phenotypes were highly dependent on media used. When tested against multiple oomycete pathogens isolated from soybean, the A genotype was significantly more inhibitory than the D genotype when incubated on 1/10x tryptic soy agar and 1/5x corn meal agar. Seed inoculation with different isolates of the A, D, and S genotypes indicated that significant root colonization, generally in excess of log 5 cells per gram of root, could be attained on both crops. Field trials of the A genotype isolate Wayne1R indicated the capacity of inoculant populations to supplement the activities of native populations so as to increase soybean stands and yields. The relevance of

  2. Allergen content of grass pollen preparations for skin prick testing and sublingual immunotherapy.

    PubMed

    Sander, I; Fleischer, C; Meurer, U; Brüning, T; Raulf-Heimsoth, M

    2009-10-01

    The allergen content of diagnostics and immunotherapeutics is crucial for effective diagnosis and treatment. The aim of this study was to quantify and compare the allergen content of different grass pollen preparations for skin prick testing and sublingual immunotherapy (SLIT). Five skin prick test (SPT) solutions and 10 sublingual immunotherapeutics were analysed for protein and allergen concentration by Bradford assay, inhibition of IgE-binding to Phleum pratense ImmunoCAPs and content of the main allergen Phl p 5 by two-site enzyme immunoassay. In addition, the grass pollen preparations were compared by sodium dodecyl sulfate-polyacrylamide gel electrophoresis (SDS-PAGE) and immunoblotting analyses. Protein concentrations of SPT solutions ranged from 15 to 427 microg/ml, and Phl p 5 concentrations ranged from 0.15 to 18.3 microg/ml. The ranking of SPT solutions concerning Phl p 5 content and IgE inhibition capacity was the same, and the ranking of protein and allergen content was closely correlated (r = 0.9). Protein content of the maintenance doses of the immunotheurapeutics ranged from 5 to 153 microg, Phl p 5 content ranged from 0.2 to 21.6 microg. IgE inhibition capacity of the maintenance doses was closely correlated to their Phl p 5 and protein content. SDS-PAGE and immunoblots confirmed the differences in protein and allergen content. Grass pollen preparations for SPT and SLIT varied greatly concerning protein and allergen content. Whereas this result corresponds to previous analyses results of SPT solutions, it was the first comparison of grass pollen immunotherapeutics. For diagnosis and therapy, these differences should be taken into account.

  3. The role of the antimicrobial compound 2,4-diacetylphloroglucinol in the impact of biocontrol Pseudomonas fluorescens F113 on Azospirillum brasilense phytostimulators.

    PubMed

    Couillerot, Olivier; Combes-Meynet, Emeline; Pothier, Joël F; Bellvert, Floriant; Challita, Elita; Poirier, Marie-Andrée; Rohr, René; Comte, Gilles; Moënne-Loccoz, Yvan; Prigent-Combaret, Claire

    2011-06-01

    Pseudomonads producing the antimicrobial metabolite 2,4-diacetylphloroglucinol (Phl) can control soil-borne phytopathogens, but their impact on other plant-beneficial bacteria remains poorly documented. Here, the effects of synthetic Phl and Phl(+) Pseudomonas fluorescens F113 on Azospirillum brasilense phytostimulators were investigated. Most A. brasilense strains were moderately sensitive to Phl. In vitro, Phl induced accumulation of carotenoids and poly-β-hydroxybutyrate-like granules, cytoplasmic membrane damage and growth inhibition in A. brasilense Cd. Experiments with P. fluorescens F113 and a Phl(-) mutant indicated that Phl production ability contributed to in vitro growth inhibition of A. brasilense Cd and Sp245. Under gnotobiotic conditions, each of the three strains, P. fluorescens F113 and A. brasilense Cd and Sp245, stimulated wheat growth. Co-inoculation of A. brasilense Sp245 and Pseudomonas resulted in the same level of phytostimulation as in single inoculations, whereas it abolished phytostimulation when A. brasilense Cd was used. Pseudomonas Phl production ability resulted in lower Azospirillum cell numbers per root system (based on colony counts) and restricted microscale root colonization of neighbouring Azospirillum cells (based on confocal microscopy), regardless of the A. brasilense strain used. Therefore, this work establishes that Phl(+) pseudomonads have the potential to interfere with A. brasilense phytostimulators on roots and with their plant growth promotion capacity.

  4. Teacher Version of the My Class Inventory-Short Form: An Accountability Tool for Elementary School Counselors

    ERIC Educational Resources Information Center

    Sink, Christopher A.; Spencer, Lisa R.

    2007-01-01

    This article reports on a psychometric study examining the validity and reliability of the My Class Inventory-Short Form for Teachers, an accountability measure for elementary school counselors to use as they evaluate aspects of their school counseling programs. As a companion inventory to the student version of the My Class Inventory-Short Form…

  5. Mesoproterozoic orangeites of Karelia (Kostomuksha-Lentiira): evidence for composition of mantle lithosphere

    NASA Astrophysics Data System (ADS)

    Kargin, Alexey; Nosova, Anna; Larionova, Yulia; Kononova, Voctoria; Borisovskiy, Sergey; Kovalchuk, Elena; Griboedova, Irina

    2014-05-01

    The 1.23-1.20 Ga old diamondiferous lamproites and orangeites (kimberlites of II group) of the Kostomuksha-Taloveys and the Lentiira-Kuhmo dyke fields intrude the Archaean crust of the Karelian craton, NE of the East European Platform. Mineral (a trend of compositional evolution of mica, presence of carbonate minerals in basis, composition of olivine) and geochemical (major elements, ratio of trace elements, primitive mantle normalized trace elements patterns) characteristics of these rocks suggest an orangeitic rather than lamproitic or lamprophyric nature. The composition of Phl-Ol orangeites suggests intensive processes of fractional crystallization for their melts. Cpx-Phl-Ol orangeites indicate higher intensity of lithospheric mantle assimilation then other orangeitic types. Phl-Carb orangeites of the Taloveys area and Cpx-Phl-Ol one of the Lentiira area are closest to primary melts. The Ol-Phl-Cpx orangeites of the Lentiira area contain three generations of unaltered olivine that vary in composition and origin: a) xenocryst derived from depleted mantle peridotite; b) orangeitic olivine phenocryst and c) and olivine like early stage crystallization of megacryst assemblage or a product of metasomatic interaction between mantle peridotite and protokimberlitic melt. Orangeites of Kostomuksha-Lentiira have low- and medium-radiogenic value of (87Sr/86Sr)1200 that range from 0.7038 to 0.7067. Phl-Carb orangeites of Taloveys have less radiogenic isotopic composition of Nd (eNd -11 ... -12) then Cpx-Phl-Ol and Phl-Ol orangeites of Kostomuksha (eNd -6.9 ... -9.4). The study of Sm-Nd and Rb-Sr isotopic systems suggests that an ancient metasomatic mantle source took part in origin of orangeites. We propose a two-steps model of origin of their source (Kargin et al., 2014): 1) The metasomatic component of mantle source (like as MARID-type veins) formed during Lapland-Kola and/or Svecofennian orogeny events (2.1-1.8 Ga ago). 2) The intrusion of orangeites is comparable by

  6. A combined acidification/PEO flocculation process to improve the lignin removal from the pre-hydrolysis liquor of kraft-based dissolving pulp production process.

    PubMed

    Shi, Haiqiang; Fatehi, Pedram; Xiao, Huining; Ni, Yonghao

    2011-04-01

    The presence of lignin impairs the utilization of the hemicelluloses dissolved in the pre-hydrolysis liquor (PHL) of the kraft-based dissolving pulp production process. In this paper, a novel process was developed by combining the acidification and poly ethylene oxide (PEO) flocculation concepts to improve the lignin removal. The results showed that the lignin removal was improved by the addition of PEO to the acidified PHL, particularly at a low pH of 1.5. The main mechanisms involved are the lignin/PEO complex formation and the bridging of the formed complexes. This hypothesis was supported by the turbidity, FTIR and particle size measurements. Interestingly, the hemicelluloses removal from the acidification/PEO flocculation was marginal, which would be beneficial for the down-stream ethanol production from the PHL. Additionally, a process flow diagram was proposed that incorporates this new concept into the existing configuration of kraft-based dissolving pulp production process. Copyright © 2011 Elsevier Ltd. All rights reserved.

  7. Program Cost Accounting Manual. Form J-380/Form J-580, 1989-90.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento. Office of Financial Management Practices and Standards.

    In response to criticism by legislators, the business community, and other publics for an apparent lack of sound financial management, the California State Department of Education, together with representatives from the field and from state control agencies, began to develop a new program cost accounting system in 1984. After pilot testing, the…

  8. User Accounts | High-Performance Computing | NREL

    Science.gov Websites

    see information on user account policies. ACCOUNT PASSWORDS Logging in for the first time? Forgot your Accounts User Accounts Learn how to request an NREL HPC user account. Request an HPC Account To request an HPC account, please complete our request form. This form is provided using DocuSign. REQUEST

  9. Nootropic, neuroprotective and neurotrophic effects of phloretin in scopolamine induced amnesia in mice.

    PubMed

    Ghumatkar, Priya J; Patil, Sachin P; Jain, Pankaj D; Tambe, Rufi M; Sathaye, Sadhana

    2015-08-01

    Phloretin (PHL), a dihydrochalcone flavonoid usually present in the roots and leaves of apple tree. In vitro study on GT1-7 immortalized hypothalamic neurons exposed to amyloid beta (25-35), demonstrated that PHL significantly influenced membrane fluidity and potential. PHL also significantly decreased excitotoxicity by restoring the calcium homeostasis in the same. Thus, PHL proves to be a promising therapeutic moiety which should be further screened in the treatment of Alzheimer's disease. The objective of the present study was to evaluate the nootropic, neuroprotective and neurotrophic roles of PHL in the subacute scopolamine induced amnesia in mice. In this study, mice were pretreated with PHL 2.5mg/kg, 5mg/kg, 10mg/kg and Donepezil (DON) 1mg/kg intraperitoneally (i.p) for 14days. The last 7days of treatment regimen included daily injection of SCP 1.5mg/kg to induce cognitive deficits. Mice were subjected to behavioral analysis. Biochemical estimation of the brain homogenates for acetylcholinesterase and oxidative stress biomarkers were conducted. Furthermore, immunohistochemical analysis for the brain derived neurotrophic factor (BDNF) was carried out particularly in the hippocampus. PHL was found to significantly improve the performance of mice in Morris water maze test (P<0.001) and significantly decreased the acetylcholinesterase activity (P<0.001) at all doses compared to SCP treated mice. Also, PHL significantly elevated the activity of antioxidant enzymes viz. superoxide dismutase, catalase, reduced glutathione levels (P<0.001) and decreased malonaldehyde levels (P<0.001) in comparison with the SCP group. Immunohistochemistry revealed that PHL treatment dose dependently improved BDNF levels in the hippocampus which were found to be significantly depleted (P<0.001) in the SCP group. Additionally, PHL (10mg/kg) significantly enhanced the spatial memory formation (P<0.05) and neurotrophicity (P<0.001) compared to DON (1mg/kg). The aforementioned research

  10. Improving the adsorption of lignocelluloses of prehydrolysis liquor on precipitated calcium carbonate.

    PubMed

    Fatehi, Pedram; Shen, Jing; Hamdan, Fadia C; Ni, Yonghao

    2013-02-15

    In this work, the adsorption of lignocelluloses of pre-hydrolysis liquor (PHL) on precipitated calcium carbonate (PCC) was studied in the presence of poly diallyldimethylammonium chloride (PDADMAC) or cationic polyacrylamide (CPAM). The results revealed that adding PCC to PHL and subsequently adding cationic polymers to PHL/PCC systems was more effective than adding cationic polymers to PHL and then adding PCC to the cationic polymer/PHL systems. At the same dosage applied, PDADMAC resulted in a higher adsorption of lignocelluloses on PCC than CPAM did due to its higher charge density. The adsorption of lignocelluloses on PCC reached its maximum in 3h, and a high temperature reduced the adsorption level as the adsorption was an exothermic process. The maximum adsorptions of 530 mg/g oligo-sugars, 203 mg/g lignin and 58 mg/g furfural on PCC were achieved via adding 0.8 mg/g PDADMAC2 (i.e. higher MW PDADMAC) to PCC/PHL system. Copyright © 2012 Elsevier Ltd. All rights reserved.

  11. Passive heat loading links lipolysis and regulation of fibroblast growth factor-21 in humans.

    PubMed

    Lee, Jeong-Beom; Kim, Tae-Wook

    2014-10-01

    There is relativley little information on the serum biomarkers of heat stress. Therefore, the goal of this study was to verify the effect of passive heat loading (PHL) on the expression of fibroblast growth factor-21 (FGF21) and free fatty acids (FFAs). Four PHL protocols based on intensity (39 °C vs. 43 °C, leg immersion, 30 min) and type (leg vs. half immersion, 42 °C, 30 min) were used. Each protocol was applied on a 2 day cycle to 12 healthy adult males (age, 22.4 ± 2.9 years; height, 174.1 ± 4.6 cm; weight, 71.3 ± 5.6 kg; body mass index, 23.1 ± 3.0). The subjects were categorized into two groups according to the study design (randomized, with a parallel trial). Body temperature, FGF21 and FFAs were determined prior to PH L, immediately and 60 min after PHL. Body temperature was significant higher (43 °C) than the 39 °C measured under identical PHL type (leg immersion). PHL was effective for the expression of FGF21 and for lipolysis. The quantitative levels of FGF21 and FFA increased with increasing temperature (39 °C<42 °C<43 °C). A significant difference in the quantitative levels of FGF21 and FFAs was also evident based on the type of PHL (legPHL was applied at the same temperature (42 °C). In conclusion, PHL was effective for expressing FGF21 and for lipolysis. Therefore, PHL may be expected to help in the reduction of body fat. Additionally, when the identical type (leg immersion) of PHL is applied, a loading temperature of 43 °C is more effective for expressing FGF21 and for lipolysis than temperatures of 39 °C and 42 °C, and half immersion is more effective than leg immersion at 42 °C. Copyright © 2014 Elsevier Ltd. All rights reserved.

  12. A reappraisal of the benefit-risk profile of hydroxyurea in polycythemia vera: A propensity-matched study.

    PubMed

    Barbui, Tiziano; Vannucchi, Alessandro Maria; Finazzi, Guido; Finazzi, Maria Chiara; Masciulli, Arianna; Carobbio, Alessandra; Ghirardi, Arianna; Tognoni, Gianni

    2017-11-01

    The use of hydroxyurea (HU) as first line therapy in polycythemia vera (PV) has been criticized because no solid demonstration that this drug prevents thrombosis or prolongs survival has been so far produced. Here we present the outcomes of a large cohort of patients with PV included in the European Collaborative Low-dose Aspirin (ECLAP) study. We selected 1,042 patients who, during the follow-up, had received only phlebotomy (PHL) or HU to maintain the hematocrit level < 45%. To assure comparability, we conducted a propensity score matching analysis. The two groups (PHL n = 342 and HU n = 681) were well balanced for the parameters included in the propensity score (overall balance: χ 2  = 2.44, P = 0.964). Over a comparable period of follow-up (PHL = 29.9 vs. HU = 34.7 months), we documented an advantage of HU over PHL consistently significant with respect to the incidence of fatal/non-fatal cardiovascular (CV) events (5.8 vs. 3.0 per 100 person-years in PHL vs. HU group, P = 0.002) and myelofibrosis transformation that was only experienced by patients of PHL group. Evolution to acute leukemia was registered in three patients (two in PHL and one in HU group). The excess of mortality and total CV events in the PHL patients was restricted to the high-risk group, and, compared with HU cases, was significant higher in the PHL patients who failed to reach the hematocrit target < 0.45% (P = 0.000). In conclusion, this analysis provides reliable and qualified estimates of the therapeutic profile of HU and PHL treatments for future experimental studies and for the management of PV in clinical practice. © 2017 Wiley Periodicals, Inc.

  13. Evo-devo and accounting for Darwin's endless forms

    PubMed Central

    Brakefield, Paul M.

    2011-01-01

    Evo-devo has led to dramatic advances in our understanding of how the processes of development can contribute to explaining patterns of evolutionary diversification that underlie the endless forms of animal life on the Earth. This is increasingly the case not only for the origins of evolutionary novelties that permit new functions and open up new adaptive zones, but also for the processes of evolutionary tinkering that occur within the subsequent radiations of related species. Evo-devo has time and again yielded spectacular examples of Darwin's notions of common ancestry and of descent with modification. It has also shown that the evolution of endless forms is more about the evolution of the regulatory machinery of ancient genes than the origin and elaboration of new genes. Evolvability, especially with respect to the capacity of a developmental system to evolve and to generate the variation in form for natural selection to screen, has become a pivotal focus of evo-devo. As a consequence, a balancing of the concept of endless forms in morphospace with a greater awareness of the potential for developmental constraints and bias is becoming more general. The prospect of parallel horizons opening up for the evolution of behaviour is exciting; in particular, does Sean Carroll's phrase referring to old genes learning new tricks in the evolution of endless forms apply equally as well to patterns of diversity and disparity in behavioural trait-space? PMID:21690125

  14. Evo-devo and accounting for Darwin's endless forms.

    PubMed

    Brakefield, Paul M

    2011-07-27

    Evo-devo has led to dramatic advances in our understanding of how the processes of development can contribute to explaining patterns of evolutionary diversification that underlie the endless forms of animal life on the Earth. This is increasingly the case not only for the origins of evolutionary novelties that permit new functions and open up new adaptive zones, but also for the processes of evolutionary tinkering that occur within the subsequent radiations of related species. Evo-devo has time and again yielded spectacular examples of Darwin's notions of common ancestry and of descent with modification. It has also shown that the evolution of endless forms is more about the evolution of the regulatory machinery of ancient genes than the origin and elaboration of new genes. Evolvability, especially with respect to the capacity of a developmental system to evolve and to generate the variation in form for natural selection to screen, has become a pivotal focus of evo-devo. As a consequence, a balancing of the concept of endless forms in morphospace with a greater awareness of the potential for developmental constraints and bias is becoming more general. The prospect of parallel horizons opening up for the evolution of behaviour is exciting; in particular, does Sean Carroll's phrase referring to old genes learning new tricks in the evolution of endless forms apply equally as well to patterns of diversity and disparity in behavioural trait-space?

  15. 18 CFR 1314.8 - Identification of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts. 1314.8 Section 1314.8 Conservation of Power and Water Resources TENNESSEE VALLEY AUTHORITY BOOK... Identification of accounts. Book-entry accounts may be established in such form or forms as customarily permitted by the entity (e.g., Depository Institution, Securities Intermediary, etc.) maintaining them, except...

  16. Compact Graphical Representation of Phylogenetic Data and Metadata with GraPh1An

    DTIC Science & Technology

    2016-09-12

    pipelines . This allows for a higher degree of analysis reproducibility, but the software must correspondingly be available for local installation and callable...these operations are available in the GraPhlAn software repository). Reproducible integration with existing analysis tools and pipelines Graphical...from different analysis pipelines , generating the necessary input files for GraPhlAn. Export2graphlan directly supports MetaPhlAn2, LEfSe, and HUMAnN

  17. Development and characterization of a recombinant, hypoallergenic, peptide-based vaccine for grass pollen allergy.

    PubMed

    Focke-Tejkl, Margarete; Weber, Milena; Niespodziana, Katarzyna; Neubauer, Angela; Huber, Hans; Henning, Rainer; Stegfellner, Gottfried; Maderegger, Bernhard; Hauer, Martina; Stolz, Frank; Niederberger, Verena; Marth, Katharina; Eckl-Dorna, Julia; Weiss, Richard; Thalhamer, Josef; Blatt, Katharina; Valent, Peter; Valenta, Rudolf

    2015-05-01

    Grass pollen is one of the most important sources of respiratory allergies worldwide. This study describes the development of a grass pollen allergy vaccine based on recombinant hypoallergenic derivatives of the major timothy grass pollen allergens Phl p 1, Phl p 2, Phl p 5, and Phl p 6 by using a peptide-carrier approach. Fusion proteins consisting of nonallergenic peptides from the 4 major timothy grass pollen allergens and the PreS protein from hepatitis B virus as a carrier were expressed in Escherichia coli and purified by means of chromatography. Recombinant PreS fusion proteins were tested for allergenic activity and T-cell activation by means of IgE serology, basophil activation testing, T-cell proliferation assays, and xMAP Luminex technology in patients with grass pollen allergy. Rabbits were immunized with PreS fusion proteins to characterize their immunogenicity. Ten hypoallergenic PreS fusion proteins were constructed, expressed, and purified. According to immunogenicity and induction of allergen-specific blocking IgG antibodies, 4 hypoallergenic fusion proteins (BM321, BM322, BM325, and BM326) representing Phl p 1, Phl p 2, Phl p 5, and Phl p 6 were included as components in the vaccine termed BM32. BM321, BM322, BM325, and BM326 showed almost completely abolished allergenic activity and induced significantly reduced T-cell proliferation and release of proinflammatory cytokines in patients' PBMCs compared with grass pollen allergens. On immunization, they induced allergen-specific IgG antibodies, which inhibited patients' IgE binding to all 4 major allergens of grass pollen, as well as allergen-induced basophil activation. A recombinant hypoallergenic grass pollen allergy vaccine (BM32) consisting of 4 recombinant PreS-fused grass pollen allergen peptides was developed for safe immunotherapy of grass pollen allergy. Copyright © 2014 The Authors. Published by Elsevier Inc. All rights reserved.

  18. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Office of the Professions.

    The laws, rules and regulations of the State Education Department governing public accountancy practice in New York State are provided in this handbook. Licensure requirements are also described, and the forms for obtaining a license and first registration as a certified public accountant are provided. The booklet is divided into the following…

  19. New Hampshire Nurse Practitioners Take the Lead in Forming an Accountable Care Organization.

    PubMed

    Wright, Wendy L

    In 2012, New Hampshire nurse practitioners (NPs), along with Anthem Blue Cross/Blue Shield, formed the first Patient Centered Shared Savings Program in the nation, composed of patients managed by nurse practitioners employed within NP-owned and operated clinics. In this accountable care organization (ACO), NP-attributed patients were grouped into one risk pool. Data from the ACO and the NP risk pool, now in its third year, have produced compelling statistics. Nurse practitioners participating in this program have met or exceeded the minimum scores for 29 quality metrics along with a demonstrated cost-savings in the first 2 years of the program. Hospitalization rates for NP-managed patients are among the lowest in the state. Cost of care for NP-managed patients is $66.85 less per member per month than the participating physician-managed patients. Data from this ACO provide evidence that NPs provide cost-effective, quality health care and are integral to the formation and sustainability of any ACO.

  20. Melatonin enhances root regeneration, photosynthetic pigments, biomass, total carbohydrates and proline content in the cherry rootstock PHL-C (Prunus avium × Prunus cerasus).

    PubMed

    Sarropoulou, Virginia; Dimassi-Theriou, Kortessa; Therios, Ioannis; Koukourikou-Petridou, Magdalene

    2012-12-01

    The present study, investigates the effects of melatonin (0, 0.05, 0.1, 0.5, 1, 5 and 10 μM) on the morphogenic and biochemical responses in the cherry rootstock PHL-C (Prunus avium L. × Prunus cerasus L.), from shoot tip explants. The incorporation of melatonin (0-10 μM) in the Murashige and Skoog (MS) medium, greatly influenced rooting either positively or negatively. Melatonin, irrespective of its concentration, had a negative effect concerning the number of roots. However, application of 0.5 μM melatonin significantly increased the root length; while 1 μM melatonin increased the root length by 2.5 times, and the fresh weight of the roots by 4 times, in comparison to the control. Although 0.05 μM melatonin increased rooting by 11.11%, 5 μM melatonin had a significant reduction on the number, the fresh weight of roots, and the rooting percentage. Melatonin concentration of 0.1 μM resulted in the greatest chlorophyll (a + b) content, and 5-10 μM reduced the chlorophyll concentration by 2 times, compared to the control. The high melatonin concentrations (5 and 10 μM), increased the levels of proline and carbohydrates in leaves by 3-4 times. In the roots, 0.5 μM of melatonin concentration increased the carbohydrate levels by 1.5 times, while 0.05, 0.1 and 1 μM melatonin concentration significantly reduced the proline content. Copyright © 2012 Elsevier Masson SAS. All rights reserved.

  1. Implementing Replacement Cost Accounting

    DTIC Science & Technology

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  2. Using Interorganizational Partnerships to Strengthen Public Health Laboratory Systems

    PubMed Central

    Kimsey, Paul; Buehring, Gertrude

    2013-01-01

    Due to the current economic environment, many local and state health departments are faced with budget reductions. Health department administrators and public health laboratory (PHL) directors need to assess strategies to ensure that their PHLs can provide the same level of service with decreased funds. Exploratory case studies of interorganizational partnerships among local PHLs in California were conducted to determine the impact on local PHL testing services and capacity. Our findings suggest that interorganizational forms of cooperation among local PHLs can help bolster laboratory capacity by capturing economies of scale, leveraging scarce resources, and ensuring access to affordable, timely, and quality laboratory testing services. Interorganizational partnerships will help local and state public health departments continue to maintain a strong and robust laboratory system that supports their role in communicable disease surveillance. PMID:23997305

  3. Production of Phloroglucinol, a Platform Chemical, in Arabidopsis using a Bacterial Gene.

    PubMed

    Abdel-Ghany, Salah E; Day, Irene; Heuberger, Adam L; Broeckling, Corey D; Reddy, Anireddy S N

    2016-12-07

    Phloroglucinol (1,3,5-trihydroxybenzene; PG) and its derivatives are phenolic compounds that are used for various industrial applications. Current methods to synthesize PG are not sustainable due to the requirement for carbon-based precursors and co-production of toxic byproducts. Here, we describe a more sustainable production of PG using plants expressing a native bacterial or a codon-optimized synthetic PhlD targeted to either the cytosol or chloroplasts. Transgenic lines were analyzed for the production of PG using gas and liquid chromatography coupled to mass spectroscopy. Phloroglucinol was produced in all transgenic lines and the line with the highest PhlD transcript level showed the most accumulation of PG. Over 80% of the produced PG was glycosylated to phlorin. Arabidopsis leaves have the machinery to glycosylate PG to form phlorin, which can be hydrolyzed enzymatically to produce PG. Furthermore, the metabolic profile of plants with PhlD in either the cytosol or chloroplasts was altered. Our results provide evidence that plants can be engineered to produce PG using a bacterial gene. Phytoproduction of PG using a bacterial gene paves the way for further genetic manipulations to enhance the level of PG with implications for the commercial production of this important platform chemical in plants.

  4. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  5. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  6. Cell Therapy for Prophylactic Tolerance in Immunoglobulin E-mediated Allergy.

    PubMed

    Baranyi, Ulrike; Farkas, Andreas M; Hock, Karin; Mahr, Benedikt; Linhart, Birgit; Gattringer, Martina; Focke-Tejkl, Margit; Petersen, Arnd; Wrba, Fritz; Rülicke, Thomas; Valenta, Rudolf; Wekerle, Thomas

    2016-05-01

    Therapeutic strategies for the prophylaxis of IgE-mediated allergy remain an unmet medical need. Cell therapy is an emerging approach with high potential for preventing and treating immunological diseases. We aimed to develop a cell-based therapy inducing permanent allergen-specific immunological tolerance for preventing IgE-mediated allergy. Wild-type mice were treated with allergen-expressing bone marrow cells under a short course of tolerogenic immunosuppression (mTOR inhibition and costimulation blockade). Bone marrow was retrieved from a novel transgenic mouse ubiquitously expressing the major grass pollen allergen Phl p 5 as a membrane-anchored protein (BALB/c-Tg[Phlp5-GFP], here mPhl p 5). After transplantation recipients were IgE-sensitized at multiple time points with Phl p 5 and control allergen. Mice treated with mPhl p 5 bone marrow did not develop Phl p 5-specific IgE (or other isotypes) despite repeated administration of the allergen, while mounting and maintaining a strong humoral response towards the control allergen. Notably, Phl p 5-specific T cell responses and allergic airway inflammation were also completely prevented. Interestingly allergen-specific B cell tolerance was maintained independent of Treg functions indicating deletional tolerance as underlying mechanism. This proof-of-concept study demonstrates that allergen-specific immunological tolerance preventing occurrence of allergy can be established through a cell-based therapy employing allergen-expressing leukocytes. Copyright © 2016 The Authors. Published by Elsevier B.V. All rights reserved.

  7. 48 CFR 53.301-1439 - Schedule of Accounting Information.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Schedule of Accounting Information. 53.301-1439 Section 53.301-1439 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1439 Schedule of Accounting...

  8. Which forms of child/adolescent externalizing behaviors account for late adolescent risky sexual behavior and substance use?

    PubMed

    Timmermans, Maartje; van Lier, Pol A C; Koot, Hans M

    2008-04-01

    Health risk behaviors like substance use (alcohol, tobacco, soft/hard drugs) and risky sexual behavior become more prevalent in adolescence. Children with behavior problems are thought to be prone to engage in health risk behaviors later in life. It is, however, unclear which problems within the externalizing spectrum account for these outcomes. Three hundred and nine children were followed from age 4/5 years to 18 years (14-year follow-up). Level and course of parent-rated opposition, physical aggression, status violations and property violations were used to predict adolescent-reported substance use and risky sexual behavior at age 18 years. Both level and change in physical aggression were unique predictors of all forms of adolescent health risk behavior. Levels of status violations predicted smoking and soft drug use only, while change in property violations predicted each of the health risk behaviors. The links between opposition and health risk behaviors were accounted for by co-occurring problem behaviors. Of externalizing problems, physical aggression is the best predictor of adolescent substance use and risky sexual behavior from childhood onwards. Possible explanations and implications of these findings, and future research directions are discussed.

  9. Integrating Systems into Accounting Instruction.

    ERIC Educational Resources Information Center

    Heatherington, Ralph

    1980-01-01

    By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

  10. Open Book Professional Accountancy Examinations

    ERIC Educational Resources Information Center

    Rowlands, J. E.; Forsyth, D.

    2006-01-01

    This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the…

  11. 40 CFR 73.31 - Establishment of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Administrator by means of the Allowance Account Information Form, or by providing the following information in a... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Establishment of accounts. 73.31... (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.31 Establishment of accounts. (a...

  12. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT General Provisions Governing Securities Held in TreasuryDirect § 363.16 How do I access my account? You may access your account online using your account number, password, and any other form(s) of...

  13. 12 CFR 193.3 - Qualification of public accountant.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Qualification of public accountant. 193.3... REQUIREMENTS Form and Content of Financial Statements § 193.3 Qualification of public accountant. The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

  14. 12 CFR 193.3 - Qualification of public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Qualification of public accountant. 193.3... REQUIREMENTS Form and Content of Financial Statements § 193.3 Qualification of public accountant. The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

  15. 12 CFR 193.3 - Qualification of public accountant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Qualification of public accountant. 193.3... REQUIREMENTS Form and Content of Financial Statements § 193.3 Qualification of public accountant. The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or...

  16. Prevalence and Clinical Relevance of IgE Sensitization to Profilin in Childhood: A Multicenter Study.

    PubMed

    Asero, Riccardo; Tripodi, Salvatore; Dondi, Arianna; Di Rienzo Businco, Andrea; Sfika, Ifigenia; Bianchi, Annamaria; Candelotti, Paolo; Caffarelli, Carlo; Povesi Dascola, Carlotta; Ricci, Giampaolo; Calamelli, Elisabetta; Maiello, Nunzia; Miraglia Del Giudice, Michele; Frediani, Tullio; Frediani, Simone; Macrì, Francesco; Moretti, Matteo; Dello Iacono, Iride; Patria, Maria Francesca; Varin, Elena; Peroni, Diego; Comberiati, Pasquale; Chini, Loredana; Moschese, Viviana; Lucarelli, Sandra; Bernardini, Roberto; Pingitore, Giuseppe; Pelosi, Umberto; Tosca, Mariangela; Cirisano, Anastasia; Faggian, Diego; Plebani, Mario; Verga, Carmen; Matricardi, Paolo Maria

    2015-01-01

    Little is known about the prevalence and clinical relevance of hypersensitivity to the plant panallergen profilin in children. The present study aimed to investigate prevalence, risk factors and clinical relevance of profilin sensitization in a large cohort of Italian children of different ages living in different geographic areas. Children with pollen allergy enrolled by 16 pediatric outpatient clinics sited in three main geographic areas of Italy were studied. SPT were carried out with commercial pollen extracts and a commercial purified date palm pollen profilin. IgE specific for allergenic pollen molecules, Phl p 12 (grass profilin) and Pru p 3 (peach lipid transfer protein) were tested by ImmunoCAP FEIA. IgE to Phl p 12 (≥0.35 kU/l) was observed in 296 of the 1,271 participants (23%), including 17 of the 108 (16%) preschool children. Profilin SPT was positive (≥3 mm) in 320/1,271 (25%) participants. The two diagnostic methods were concordant in 1,151 (91%, p < 0.0001) cases. Phl p 12 IgE prevalence declined from northern to southern Italy and was directly associated with IgE to Phl p 1 and/or Phl p 5 and Ole e 1. Among children with IgE to Phl p 12, OAS was provoked by kiwi, melon, watermelon, banana, apricot and cucumber. Profilin sensitization is very frequent among pollen-allergic children, occurs at a very young age and contributes to the development of childhood OAS with a typical pattern of offending foods. Pediatricians should always consider IgE sensitization to profilin while examining pollen-allergic children, even if they are at preschool age. © 2015 S. Karger AG, Basel.

  17. Removal of inhibitors from pre-hydrolysis liquor of kraft-based dissolving pulp production process using adsorption and flocculation processes.

    PubMed

    Liu, Xin; Fatehi, Pedram; Ni, Yonghao

    2012-07-01

    A process for removing inhibitors from pre-hydrolysis liquor (PHL) of a kraft-based dissolving pulp production process by adsorption and flocculation, and the characteristics of this process were studied. In this process, industrially produced PHL was treated with unmodified and oxidized activated carbon as an absorbent and polydiallyldimethylammonium chloride (PDADMAC) as a flocculant. The overall removal of lignin and furfural in the developed process was 83.3% and 100%, respectively, while that of hemicelluloses was 32.7%. These results confirmed that the developed process can remove inhibitors from PHL prior to producing value-added products, e.g. ethanol and xylitol via fermentation. Copyright © 2012 Elsevier Ltd. All rights reserved.

  18. Validity of DOD Civilian Employee Accounts

    DTIC Science & Technology

    2009-07-15

    to 00-00-2009 4. TITLE AND SUBTITLE Validity of DOD Civilian Employee Accounts 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER...civilian employee accounts identified within this report. The Defense Criminal Investigative Service, with assistance from DFAS Internal Review, Columbus...Validity of DOD Civilian Employee Accounts Report No. D-2009-092 July 15, 2009 Report Documentation Page Form ApprovedOMB No. 0704

  19. 75 FR 21692 - Denial of Airlines' Temporary Exemption Requests from DOT's Tarmac Delay Rules for JFK, EWR, LGA...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-26

    ... provisions, which takes effect April 29, 2010, requires U.S. certificated and commuter air carriers that... bandwagon and bootstrap what they claim are related situations at LGA, EWR and PHL in an attempt to obtain... airport creates ripple effects throughout the NY/NJ/PHL airspace. US Airways supports the grant of waivers...

  20. 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…

  1. Acidification of prehydrolysis liquor and spent liquor of neutral sulfite semichemical pulping process.

    PubMed

    Fatehi, Pedram; Gao, Weijiue; Sun, Yonghui; Dashtban, Mehdi

    2016-10-01

    Acidification has been commercialized for producing kraft lignin from black liquor of kraft pulping process. This work intended to evaluate the effectiveness of acidification in extracting lignocelluloses from the spent liquor of neutral sulfite semichemical pulping (NSSC) process and from prehydrolysis liquor (PHL) of kraft-based dissolving pulp production process. The results showed that the NSSC and PHL spent liquors had some lignin-carbohydrate complexes (LCC), and that the square weighted counts of particles with a chord length of 50-150μm in the spent liquors were significantly increased as pH dropped to 1.5. Interestingly, the acidification reduced the lignosulfonate/lignin content of NSSC and PHL by 13% or 20%, while dropped their oligosugars content by 75% and 38%, respectively. On a dry basis, the precipitates had more carbon, hydrogen and a high heating value of 18-22MJ/kg, but less oxygen, than spent liquors. The precipitates of PHL could be used as fuel. Copyright © 2016 The Author(s). Published by Elsevier Ltd.. All rights reserved.

  2. 46 CFR 403.400 - Uniform pilot's source form.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACCOUNTING SYSTEM Source Forms § 403.400 Uniform pilot's source form. (a) Each Association shall record... billing office for accounting record; (4) Third copy to pilot's own Association for pilot's personal...

  3. Primary lymphoma of the liver - A complex diagnosis

    PubMed Central

    Steller, Ernst JA; van Leeuwen, Maarten S; van Hillegersberg, Richard; Schipper, Marguerite EI; Rinkes, Inne HM Borel; Molenaar, Izaak Q

    2012-01-01

    A 59-year-old woman presented with the clinical symptoms and radiologic investigations of a liver lesion suspect of metastasis. However, postoperative histopathology revealed a primary hepatic lymphoma (PHL). The case of a patient with a solitary PHL, which was treated by resection and subsequent chemotherapy, will be discussed with a short overview of the literature. PMID:22423319

  4. Mutual Calculations in Creating Accounting Models: A Demonstration of the Power of Matrix Mathematics in Accounting Education

    ERIC Educational Resources Information Center

    Vysotskaya, Anna; Kolvakh, Oleg; Stoner, Greg

    2016-01-01

    The aim of this paper is to describe the innovative teaching approach used in the Southern Federal University, Russia, to teach accounting via a form of matrix mathematics. It thereby contributes to disseminating the technique of teaching to solve accounting cases using mutual calculations to a worldwide audience. The approach taken in this course…

  5. Petroleum accounting principles, procedures, and issues

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

    Brock, H.R.; Klingstedt, J.P.; Jones, D.M.

    1985-01-01

    This book begins with the basics and leads one through the complexities of accounting and reporting for the industry. It presents the material one needs as an accountant in the petroleum industry. Examples deal with real problems and issues. It also includes numerous illustrations and examples, as well as sample forms, lease agreements, and industry and governmental regulations.

  6. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... a number or code in an encrypted form, as long as you do not provide the recipient with a means to... form of access number or access code for a consumer's credit card account, deposit account or... apply if you disclose an account number or similar form of access number or access code: (1) To your...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... a number or code in an encrypted form, as long as you do not provide the recipient with a means to... form of access number or access code for a consumer's credit card account, deposit account or... apply if you disclose an account number or similar form of access number or access code: (1) To your...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... a number or code in an encrypted form, as long as you do not provide the recipient with a means to... similar form of access number or access code for a consumer's credit card account, deposit account or... apply if you disclose an account number or similar form of access number or access code: (1) To your...

  9. Account Deletion Prediction on RuNet: A Case Study of Suspicious Twitter Accounts Active During the Russian-Ukrainian Crisis

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

    Volkova, Svitlana; Bell, Eric B.

    Social networks are dynamically changing over time e.g., some accounts are being created and some are being deleted or become private. This ephemerality at both an account level and content level results from a combination of privacy concerns, spam, and deceptive behaviors. In this study we analyze a large dataset of 180,340 accounts active during the Russian-Ukrainian crisis to discover a series of predictive features for the removal or shutdown of a suspicious account. We find that unlike previously reported profile and net- work features, lexical features form the basis for highly accurate prediction of the deletion of an account.

  10. Student Accountability in Team-Based Learning Classes

    ERIC Educational Resources Information Center

    Stein, Rachel E.; Colyer, Corey J.; Manning, Jason

    2016-01-01

    Team-based learning (TBL) is a form of small-group learning that assumes stable teams promote accountability. Teamwork promotes communication among members; application exercises promote active learning. Students must prepare for each class; failure to do so harms their team's performance. Therefore, TBL promotes accountability. As part of the…

  11. 48 CFR 49.602-3 - Schedule of accounting information.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Schedule of accounting information. 49.602-3 Section 49.602-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support of...

  12. Exact closed-form solution of the hyperbolic equation of string vibrations with material relaxation properties taken into account

    NASA Astrophysics Data System (ADS)

    Kudinov, I. V.; Kudinov, V. A.

    2014-09-01

    The differential equation of damped string vibrations was obtained with the finite speed of extension and strain propagation in the Hooke's law formula taken into account. In contrast to the well-known equations, the obtained equation contains the first and third time derivatives of the displacement and the mixed derivative with respect to the space and time variables. Separation of variables was used to obtain its exact closed-form solution, whose analysis showed that, for large values of the relaxation coefficient, the string return to the initial state after its escape from equilibrium is accompanied by high-frequency low-amplitude damped vibrations, which occur on the initial time interval only in the region of positive displacements. And in the limit, for some large values of the relaxation coefficient, the string return to the initial state occurs practically without any oscillatory process.

  13. State Technical Committee for Accounting. Official Report.

    ERIC Educational Resources Information Center

    Jensen, Claudia

    This report contains validated task inventory listings for accounting occupations. An introductory report in brief outline form gives background of the work of the technical committee that identified the duties and tasks. This is followed by four attachments which make up most of the document. Attachment A has two parts: (1) an accounting skills…

  14. Cysteine Biosynthesis Controls Serratia marcescens Phospholipase Activity

    PubMed Central

    Anderson, Mark T.; Mitchell, Lindsay A.

    2017-01-01

    ABSTRACT Serratia marcescens causes health care-associated opportunistic infections that can be difficult to treat due to a high incidence of antibiotic resistance. One of the many secreted proteins of S. marcescens is the PhlA phospholipase enzyme. Genes involved in the production and secretion of PhlA were identified by screening a transposon insertion library for phospholipase-deficient mutants on phosphatidylcholine-containing medium. Mutations were identified in four genes (cyaA, crp, fliJ, and fliP) that are involved in the flagellum-dependent PhlA secretion pathway. An additional phospholipase-deficient isolate harbored a transposon insertion in the cysE gene encoding a predicted serine O-acetyltransferase required for cysteine biosynthesis. The cysE requirement for extracellular phospholipase activity was confirmed using a fluorogenic phospholipase substrate. Phospholipase activity was restored to the cysE mutant by the addition of exogenous l-cysteine or O-acetylserine to the culture medium and by genetic complementation. Additionally, phlA transcript levels were decreased 6-fold in bacteria lacking cysE and were restored with added cysteine, indicating a role for cysteine-dependent transcriptional regulation of S. marcescens phospholipase activity. S. marcescens cysE mutants also exhibited a defect in swarming motility that was correlated with reduced levels of flhD and fliA flagellar regulator gene transcription. Together, these findings suggest a model in which cysteine is required for the regulation of both extracellular phospholipase activity and surface motility in S. marcescens. IMPORTANCE Serratia marcescens is known to secrete multiple extracellular enzymes, but PhlA is unusual in that this protein is thought to be exported by the flagellar transport apparatus. In this study, we demonstrate that both extracellular phospholipase activity and flagellar function are dependent on the cysteine biosynthesis pathway. Furthermore, a disruption of cysteine

  15. Alternative accounting in maternal and infant global health.

    PubMed

    Adams, Vincanne; Craig, Sienna R; Samen, Arlene

    2015-03-18

    Efforts to augment accountability through the use of metrics, and especially randomised controlled trial or other statistical methods place an increased burden on small nongovernmental organisations (NGOs) doing global health. In this paper, we explore how one small NGO works to generate forms of accountability and evidence that may not conform to new metrics trends but nevertheless deserve attention and scrutiny for being effective, practical and reliable in the area of maternal and infant health. Through an analysis of one NGO and, in particular, its organisational and ethical principles for creating a network of safety for maternal and child health, we argue that alternative forms of (ac)counting like these might provide useful evidence of another kind of successful global health work.

  16. 4 CFR 201.6 - Responsibility, form, and content of responses.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Responsibility, form, and content of responses. 201.6 Section 201.6 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.6 Responsibility, form, and content of responses. The Board's Executive Director or his/her...

  17. 12 CFR 563c.3 - Qualification of public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Qualification of public accountant. 563c.3... REQUIREMENTS Form and Content of Financial Statements § 563c.3 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed...

  18. 12 CFR 563c.3 - Qualification of public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Qualification of public accountant. 563c.3... REQUIREMENTS Form and Content of Financial Statements § 563c.3 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed...

  19. 12 CFR 563c.3 - Qualification of public accountant.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Qualification of public accountant. 563c.3... REQUIREMENTS Form and Content of Financial Statements § 563c.3 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed...

  20. 12 CFR 563c.3 - Qualification of public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Qualification of public accountant. 563c.3... REQUIREMENTS Form and Content of Financial Statements § 563c.3 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed...

  1. 12 CFR 563c.3 - Qualification of public accountant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Qualification of public accountant. 563c.3... REQUIREMENTS Form and Content of Financial Statements § 563c.3 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed...

  2. Accounting for unprotected sex: stories of agency and acceptability.

    PubMed

    Rhodes, Tim; Cusick, Linda

    2002-07-01

    Based on the idea that risks are knowable, calculable and preventable, dominant social scientific and health promotion discourses foster an image of individual risk control and responsibility. The presentation of the self is a moral enterprise. Accounts of unprotected sex by HIV positive people who have the potential to transmit HIV to their sexual partners can be particularly morally charged. Drawing on 73 depth qualitative interviews with HIV positive people and their sexual partners, this paper explores how the interview accounts of unprotected sex can illuminate the way in which the self is presented within the context of situated norms of risk acceptability and moral responsibility. We identify two forms of account: stories of agency; and stories of acceptability. Stories of agency tend to deny agency and abdicate individual responsibility given the circumstances, and were also a key feature of accounts in which the sexual partners of HIV positive people were placed at risk of HIV transmission. Categories of appeal included the denial of agency as a consequence of: risk calculus and condom accidents; alcohol and drug effects; powerlessness and coercion; and forces of nature. By contrast, stories of acceptability tend to justify unprotected sex as acceptable. Categories of appeal included: HIV positive concordance; and commitment in relationships. Other forms of justification included: alter responsibility; and intentional HIV transmission. We conclude that accounts of risk management are risk managed. We call for greater attention by social scientists to the way in which accounts are constructed, and in particular, to 'anti-rational' forms of explanation within accounts.

  3. Bare Forms and Lexical Insertions in Code-Switching: A Processing-Based Account

    ERIC Educational Resources Information Center

    Owens, Jonathan

    2005-01-01

    Bare forms (or [slashed O] forms), uninflected lexical L2 insertions in contexts where the matrix language expects morphological marking, have been recognized as an anomaly in different approaches to code-switching. Myers-Scotton (1997, 2002) has explained their existence in terms of structural incongruity between the matrix and embedded…

  4. 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.

  5. A Stock-Take of Green National Accounting Initiatives

    ERIC Educational Resources Information Center

    Lawn, Philip

    2007-01-01

    Green national accounting has existed in a variety of forms for just over thirty years. Having essentially begun as environmental cost adjustments to Gross Domestic Product, green national accounting now includes such indicators as the Genuine Progress Indicator, Genuine Savings, and the Ecological Footprint. This paper serves as an overview or…

  6. Accountability in Higher Education: A Comprehensive Analytical Framework

    ERIC Educational Resources Information Center

    Metz, Thaddeus

    2011-01-01

    Concomitant with the rise of rationalizing accountability in higher education has been an increase in theoretical reflection about the forms accountability has taken and the ones it should take. The literature is now peppered by a wide array of distinctions (e.g. internal/external, inward/outward, vertical/horizontal, upward/downward,…

  7. Evaluation of a u.s. Public health laboratory service for the molecular detection of drug resistant tuberculosis.

    PubMed

    Yakrus, Mitchell A; Metchock, Beverly; Starks, Angela M

    2015-01-01

    Crucial to interrupting the spread of tuberculosis (TB) is prompt implementation of effective treatment regimens. We evaluated satisfaction, comfort with interpretation, and use of molecular results from a public health service provided by the Centers for Disease Control and Prevention (CDC) for the molecular detection of drug resistant Mycobacterium tuberculosis complex (MTBC). An electronic survey instrument was used to collect information anonymously from U.S. Public Health Laboratories (PHL) that submitted at least one isolate of MTBC to CDC from September 2009 through February 2011. Over 97% of those responding expressed satisfaction with the turnaround time for receiving results. Twenty-six PHL (74%) reported molecular results to healthcare providers in less than two business days. When comparing the molecular results from CDC with their own phenotypic drug susceptibility testing, 50% of PHL observed discordance. No respondents found the molecular results difficult to interpret and 82% were comfortably discussing them with TB program officials and healthcare providers. Survey results indicate PHL were satisfied with CDC's ability to rapidly provide interpretable molecular results for isolates of MTBC submitted for determination of drug resistance. To develop educational materials and strategies for service improvement, reasons for discordant results and areas of confusion need to be identified.

  8. The State Public Health Laboratory System.

    PubMed

    Inhorn, Stanley L; Astles, J Rex; Gradus, Stephen; Malmberg, Veronica; Snippes, Paula M; Wilcke, Burton W; White, Vanessa A

    2010-01-01

    This article describes the development since 2000 of the State Public Health Laboratory System in the United States. These state systems collectively are related to several other recent public health laboratory (PHL) initiatives. The first is the Core Functions and Capabilities of State Public Health Laboratories, a white paper that defined the basic responsibilities of the state PHL. Another is the Centers for Disease Control and Prevention National Laboratory System (NLS) initiative, the goal of which is to promote public-private collaboration to assure quality laboratory services and public health surveillance. To enhance the realization of the NLS, the Association of Public Health Laboratories (APHL) launched in 2004 a State Public Health Laboratory System Improvement Program. In the same year, APHL developed a Comprehensive Laboratory Services Survey, a tool to measure improvement through the decade to assure that essential PHL services are provided.

  9. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... code in an encrypted form, as long as you do not provide the recipient with a means to decode the... than to a consumer reporting agency, an account number or similar form of access number or access code... account number or similar form of access number or access code: (1) To your agent or service provider...

  10. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... code in an encrypted form, as long as you do not provide the recipient with a means to decode the... than to a consumer reporting agency, an account number or similar form of access number or access code... account number or similar form of access number or access code: (1) To your agent or service provider...

  11. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... code in an encrypted form, as long as you do not provide the recipient with a means to decode the... than to a consumer reporting agency, an account number or similar form of access number or access code... account number or similar form of access number or access code: (1) To your agent or service provider...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... code in an encrypted form, as long as you do not provide the recipient with a means to decode the... than to a consumer reporting agency, an account number or similar form of access number or access code... account number or similar form of access number or access code: (1) To your agent or service provider...

  13. Problem-Based Learning in Accounting

    ERIC Educational Resources Information Center

    Dockter, DuWayne L.

    2012-01-01

    Seasoned educators use an assortment of student-centered methods and tools to enhance their student's learning environment. In respects to methodologies used in accounting, educators have utilized and created new forms of problem-based learning exercises, including case studies, simulations, and other projects, to help students become more active…

  14. Epidemiological accountability: philanthropists, global health and the audit of saving lives

    PubMed Central

    Reubi, David

    2018-01-01

    Abstract There have been concerns about the recent private turn and re-emergence of philanthropies in world health, with many worrying about philanthropies’ perceived lack of transparency and accountability. In contrast, I argue that while the private turn might have led to a decline in democratic or public accountability, it did not bring an end to all forms of accountability. Specifically, I suggest that philanthropists’ involvement in global health has led to the spread of another, new form of accountability: epidemiological accountability. The latter is a combination of two regimes of expertise and practices hitherto kept separate: audit and epidemiology. To substantiate this argument, I draw on my research on the Bloomberg Initiative – a global effort to reduce tobacco use spearheaded by the Bloomberg and Gates foundations. PMID:29805316

  15. Cysteine Biosynthesis Controls Serratia marcescens Phospholipase Activity.

    PubMed

    Anderson, Mark T; Mitchell, Lindsay A; Mobley, Harry L T

    2017-08-15

    Serratia marcescens causes health care-associated opportunistic infections that can be difficult to treat due to a high incidence of antibiotic resistance. One of the many secreted proteins of S. marcescens is the PhlA phospholipase enzyme. Genes involved in the production and secretion of PhlA were identified by screening a transposon insertion library for phospholipase-deficient mutants on phosphatidylcholine-containing medium. Mutations were identified in four genes ( cyaA , crp , fliJ , and fliP ) that are involved in the flagellum-dependent PhlA secretion pathway. An additional phospholipase-deficient isolate harbored a transposon insertion in the cysE gene encoding a predicted serine O -acetyltransferase required for cysteine biosynthesis. The cysE requirement for extracellular phospholipase activity was confirmed using a fluorogenic phospholipase substrate. Phospholipase activity was restored to the cysE mutant by the addition of exogenous l-cysteine or O -acetylserine to the culture medium and by genetic complementation. Additionally, phlA transcript levels were decreased 6-fold in bacteria lacking cysE and were restored with added cysteine, indicating a role for cysteine-dependent transcriptional regulation of S. marcescens phospholipase activity. S. marcescens cysE mutants also exhibited a defect in swarming motility that was correlated with reduced levels of flhD and fliA flagellar regulator gene transcription. Together, these findings suggest a model in which cysteine is required for the regulation of both extracellular phospholipase activity and surface motility in S. marcescens IMPORTANCE Serratia marcescens is known to secrete multiple extracellular enzymes, but PhlA is unusual in that this protein is thought to be exported by the flagellar transport apparatus. In this study, we demonstrate that both extracellular phospholipase activity and flagellar function are dependent on the cysteine biosynthesis pathway. Furthermore, a disruption of cysteine

  16. Separation of hemicellulose-derived saccharides from wood hydrolysate by lime and ion exchange resin.

    PubMed

    Wang, Xiaojun; Zhuang, Jingshun; Fu, Yingjuan; Tian, Guoyu; Wang, Zhaojiang; Qin, Menghua

    2016-04-01

    A combined process of lime treatment and mixed bed ion exchange was proposed to separate hemicellulose-derived saccharides (HDS) from prehydrolysis liquor (PHL) of lignocellulose as value added products. The optimization of lime treatment achieved up to 44.2% removal of non-saccharide organic compounds (NSOC), mainly colloidal substances, with negligible HDS degradation at 0.5% lime level and subsequent neutralization by phosphoric acid. The residual NSOC and calcium ions in lime-treated PHL were eliminated by mixed bed ion exchange. The breakthrough curves of HDS and NSOC showed selective retention toward NSOC, leading to 75% HDS recovery with 95% purity at 17 bed volumes of exchange capacity. In addition, macroporous resin showed higher exchange capacity than gel resin as indicated by the triple processing volume. The remarkable selectivity of the combined process suggested the feasibility for HDS separation from PHL. Copyright © 2016 Elsevier Ltd. All rights reserved.

  17. Furfural formation from the pre-hydrolysis liquor of a hardwood kraft-based dissolving pulp production process.

    PubMed

    Liu, Haitang; Hu, Huiren; Jahan, M Sarwar; Ni, Yonghao

    2013-03-01

    This study aimed to produce furfural from the PHL. Results showed best furfural yield of 32.8% and the furfural selectivity of 37.7% in the monophase system (170 °C, 100 min), while they were 60.1% and 69.8%, respectively in the biphase system. The lower furfural selectivity in the monophase system was explained by more side reactions, such as fragmentation, condensation reactions, resinification and others. Model compounds such as: xylose, furfural, syringaldehyde, were used to confirm/identify these side reactions. The addition of dilute sulfuric acid/acetic acid in the system under the same conditions decreased the recovery of furfural. The addition of syringaldehyde into the PHL also led to a decrease in the furfural yield, supporting the conclusion that lignin structures in the PHL may also be involved in the side reactions, thus decreasing the furfural yield. Copyright © 2012 Elsevier Ltd. All rights reserved.

  18. 12 CFR 563c.1 - Form and content of financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.1 Form and content of financial... statements shall: (1) Be prepared and presented in accordance with generally accepted accounting principles... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563c...

  19. Accounting Systems and the Electronic Office.

    ERIC Educational Resources Information Center

    Gafney, Leo

    1986-01-01

    Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

  20. 77 FR 43968 - Ownership and Control Reports, Forms 102/102S, 40/40S, and 71

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-26

    ... (via existing Form 40); and (2) information necessary to identify ``special accounts'' \\5\\ (via... each special account; requiring the reporting of certain omnibus account information on Form 71 (``Form... TSS data (which includes trading account numbers but not names). The information proposed to be...

  1. 77 FR 36294 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-18

    ... Collection Activities; Proposed Collection; Comments Requested: Accounting System and Financial Capability... change of a currently approved collection. (2) The title of the form/collection: Accounting System and... for-profit entities and not-for-profit institutions. Other: None. The purpose of the Accounting System...

  2. 78 FR 67223 - Proposed Guidance for Fuel Cycle Facility; Material Control and Accounting Plans and Completing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-08

    ..., 72, et al. Proposed Guidance for Fuel Cycle Facility; Material Control and Accounting Plans and Completing NRC Form 327 and Amendments to Material Control and Accounting Regulations; Proposed Rules #0;#0... Guidance for Fuel Cycle Facility; Material Control and Accounting Plans and Completing NRC Form 327 AGENCY...

  3. 46 CFR 403.400 - Uniform pilot's source form.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Uniform pilot's source form. 403.400 Section 403.400... ACCOUNTING SYSTEM Source Forms § 403.400 Uniform pilot's source form. (a) Each Association shall record pilotage transactions on a form approved by the Director. The approved form shall be issued to pilots by...

  4. Recovering/concentrating of hemicellulosic sugars and acetic acid by nanofiltration and reverse osmosis from prehydrolysis liquor of kraft based hardwood dissolving pulp process.

    PubMed

    Ahsan, Laboni; Jahan, M Sarwar; Ni, Yonghao

    2014-03-01

    This work investigated the feasibility of recovering and concentrating sugars and acetic acid (HAc) from prehydrolysis liquor (PHL) of the kraft-based dissolving pulp process prior to fermentation of hemicellulosic sugars, by the combination of activated carbon adsorption, nanofiltration (NF) and reverse osmosis (RO) processes. To reduce the fouling PHL was subjected to adsorption on activated carbon, then the treated PHL (TPHL) passed through a nanofiltration (NF DK) membrane to retain the sugars, and the permeate of acetic acid rich solution was passed through a reverse osmosis membrane (RO SG). It was found that for NF process sugars were concentrated from 48 to 227g/L at a volume reduction factor (VRF) of 5 while 80 to 90% of acetic acid was permeated. For the reverse osmosis process, 68% of acetic acid retention was achieved at pH 4.3 and 500 psi pressure and the HAc concentration increased from 10 to 50g/L. Crown Copyright © 2013. Published by Elsevier Ltd. All rights reserved.

  5. Comparing Generativist and Constructivist Accounts of the Use of the Past Tense Form in Early Child Japanese

    ERIC Educational Resources Information Center

    Tatsumi, Tomoko; Pine, Julian M.

    2016-01-01

    The present study investigated children's early use of verb inflection in Japanese by comparing a generativist account, which predicts that the past tense will have a special default-like status for the child during the early stages, with a constructivist input-driven account, which assumes that children's acquisition and use of inflectional forms…

  6. 17 CFR 239.15 - Form N-1 for open-end management investment companies registered on Form N-8A.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... management investment companies registered on Form N-8A. 239.15 Section 239.15 Commodity and Securities... Registration Statements § 239.15 Form N-1 for open-end management investment companies registered on Form N-8A...-end management investment companies that are separate accounts of insurance companies as defined by...

  7. 12 CFR 239.62 - Liquidation accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 4 2012-01-01 2012-01-01 false Liquidation accounts. 239.62 Section 239.62 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) MUTUAL HOLDING COMPANIES (REGULATION MM) Conversions from Mutual to Stock Form § 239.62...

  8. 12 CFR 239.62 - Liquidation accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 4 2014-01-01 2014-01-01 false Liquidation accounts. 239.62 Section 239.62 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) MUTUAL HOLDING COMPANIES (REGULATION MM) Conversions From Mutual to Stock Form § 239.62...

  9. 12 CFR 239.62 - Liquidation accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 4 2013-01-01 2013-01-01 false Liquidation accounts. 239.62 Section 239.62 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) MUTUAL HOLDING COMPANIES (REGULATION MM) Conversions From Mutual to Stock Form § 239.62...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... access number or access code, does not include a number or code in an encrypted form, as long as you do... account number or similar form of access number or access code for a consumer's credit card account... or access code: (1) To your agent or service provider solely in order to perform marketing for your...

  11. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... access number or access code, does not include a number or code in an encrypted form, as long as you do... account number or similar form of access number or access code for a consumer's credit card account... or access code: (1) To your agent or service provider solely in order to perform marketing for your...

  12. 17 CFR 210.2-02 - Accountants' reports and attestation reports.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... respect of the financial statements covered by the report and the accounting principles and practices... accounting principles, or as to any changes in such principles which have a material effect on the financial... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES...

  13. 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.

  14. Planning for Your Second Accounting Job

    ERIC Educational Resources Information Center

    Mucenski-Keck, Lynn; Hintz, Arthur F.; Fedoryshyn, Michael W.

    2012-01-01

    For many accounting students the focus of their fourth or fifth years is finding a job to start them on an exciting and financially rewarding career. Colleges provide significant guidance and direction to these students in the form of internship assistance, resume writing workshops, interview practice, networking events and career guidance. At…

  15. Interaction between 2,4-Diacetylphloroglucinol- and Hydrogen Cyanide-Producing Pseudomonas brassicacearum LBUM300 and Clavibacter michiganensis subsp. michiganensis in the Tomato Rhizosphere

    PubMed Central

    Paulin, Mélanie M.; Novinscak, Amy; Lanteigne, Carine; Gadkar, Vijay J.

    2017-01-01

    ABSTRACT We have previously demonstrated that inoculation of tomato plants with 2,4-diacetylphloroglucinol (DAPG)- and hydrogen cyanide (HCN)-producing Pseudomonas brassicacearum LBUM300 could significantly reduce bacterial canker symptoms caused by Clavibacter michiganensis subsp. michiganensis. In this study, in order to better characterize the population dynamics of LBUM300 in the rhizosphere of tomato plants, we characterized the role played by DAPG and HCN production by LBUM300 on rhizosphere colonization of healthy and C. michiganensis subsp. michiganensis-infected tomato plants. The impact of C. michiganensis subsp. michiganensis presence on the expression of DAPG and HCN biosynthetic genes in the rhizosphere was also examined. In planta assays were performed using combinations of C. michiganensis subsp. michiganensis and wild-type LBUM300 or DAPG (LBUM300ΔphlD) or HCN (LBUM300ΔhcnC) isogenic mutant strains. Populations of LBUM300 and phlD and hcnC gene expression levels were quantified in rhizosphere soil at several time points up to 264 h postinoculation using culture-independent quantitative PCR (qPCR) and reverse transcriptase quantitative PCR (RT-qPCR) TaqMan assays, respectively. The presence of C. michiganensis subsp. michiganensis significantly increased rhizospheric populations of LBUM300. In C. michiganensis subsp. michiganensis-infected tomato rhizospheres, the populations of wild-type LBUM300 and strain LBUM300ΔhcnC, both producing DAPG, were significantly higher than the population of strain LBUM300ΔphlD. A significant upregulation of phlD expression was observed in the presence of C. michiganensis subsp. michiganensis, while hcnC expression was only slightly increased in the mutant strain LBUM300ΔphlD when C. michiganensis subsp. michiganensis was present. Additionally, biofilm production was found to be significantly reduced in strain LBUM300ΔphlD compared to the wild-type and LBUM300ΔhcnC strains. IMPORTANCE The results of this study

  16. 49 CFR 1241.15 - Railroad classification survey form.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Railroad classification survey form. 1241.15... classification survey form. Commencing with the year ending December 31, 1982, and thereafter, until further... classification the survey form shall be filed with the Bureau of Accounts, Surface Transportation Board...

  17. 49 CFR 1241.15 - Railroad classification survey form.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Railroad classification survey form. 1241.15... classification survey form. Commencing with the year ending December 31, 1982, and thereafter, until further... classification the survey form shall be filed with the Bureau of Accounts, Surface Transportation Board...

  18. 49 CFR 1241.15 - Railroad classification survey form.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Railroad classification survey form. 1241.15... classification survey form. Commencing with the year ending December 31, 1982, and thereafter, until further... classification the survey form shall be filed with the Bureau of Accounts, Surface Transportation Board...

  19. 49 CFR 1241.15 - Railroad classification survey form.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 false Railroad classification survey form. 1241.15... classification survey form. Commencing with the year ending December 31, 1982, and thereafter, until further... classification the survey form shall be filed with the Bureau of Accounts, Surface Transportation Board...

  20. 49 CFR 1241.15 - Railroad classification survey form.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 9 2013-10-01 2013-10-01 false Railroad classification survey form. 1241.15... classification survey form. Commencing with the year ending December 31, 1982, and thereafter, until further... classification the survey form shall be filed with the Bureau of Accounts, Surface Transportation Board...

  1. Toward a visuospatial developmental account of sequence-space synesthesia

    PubMed Central

    Price, Mark C.; Pearson, David G.

    2013-01-01

    Sequence-space synesthetes experience some sequences (e.g., numbers, calendar units) as arranged in spatial forms, i.e., spatial patterns in their mind's eye or even outside their body. Various explanations have been offered for this phenomenon. Here we argue that these spatial forms are continuous with varieties of non-synesthetic visuospatial imagery and share their central characteristics. This includes their dynamic and elaborative nature, their involuntary feel, and consistency over time. Drawing from literatures on mental imagery and working memory, we suggest how the initial acquisition and subsequent elaboration of spatial forms could be accounted for in terms of the known developmental trajectory of visuospatial representations. This extends from the formation of image-based representations of verbal material in childhood to the later maturation of dynamic control of imagery. Individual differences in the development of visuospatial style also account for variation in the character of spatial forms, e.g., in terms of distinctions such as visual versus spatial imagery, or ego-centric versus object-based transformations. PMID:24187538

  2. How "accountable" are accountable care organizations?

    PubMed

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  3. Holding Accountability Models Accountable

    ERIC Educational Resources Information Center

    Pyatte, Jeff A.

    1974-01-01

    This article provides an accurate account of the history of the Texarkana Project, the first attempt to demonstrate accountability in education by using the engineering model. Using the average per pupil expenditure as a basis for comparison, the cost of engineering in Texarkana is shown to be very high. (Author)

  4. Professionalism as a Form of Work Commitment.

    ERIC Educational Resources Information Center

    Morrow, Paula C.; Goetz, Joe F., Jr.

    1988-01-01

    Evaluated concept of professionalism as a form of work commitment using a modified version of Hall's (1968) multidimensional measure of professionalism on 325 accountants in public practice. Examined three forms of work commitment--job involvement, organizational commitment, and work ethic endorsement--and four professional behaviors. Suggests the…

  5. 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…

  6. 77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-22

    ... DEPARTMENT OF JUSTICE Office of Justice Programs [OMB Number 1121-0021] Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting System and Financial Capability...: Accounting System and Financial Capability Questionnaire. (3) Agency form number 7120/1. Component Sponsoring...

  7. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  8. Giving an account of one's pain in the anthropological interview.

    PubMed

    Buchbinder, Mara

    2010-03-01

    In this paper, I analyze the illness stories narrated by a mother and her 13-year-old son as part of an ethnographic study of child chronic pain sufferers and their families. In examining some of the moral, relational and communicative challenges of giving an account of one's pain, I focus on what is left out of some accounts of illness and suffering and explore some possible reasons for these elisions. Drawing on recent work by Judith Butler (Giving an Account of Oneself, 2005), I investigate how the pragmatic context of interviews can introduce a form of symbolic violence to narrative accounts. Specifically, I use the term "genre of complaint" to highlight how anthropological research interviews in biomedical settings invoke certain typified forms of suffering that call for the rectification of perceived injustices. Interview narratives articulated in the genre of complaint privilege specific types of pain and suffering and cast others into the background. Giving an account of one's pain is thus a strategic and selective process, creating interruptions and silences as much as moments of clarity. Therefore, I argue that medical anthropologists ought to attend more closely to the institutional structures and relations that shape the production of illness narratives in interview encounters.

  9. Accounting for social accountability: developing critiques of social accountability within medical education.

    PubMed

    Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

    2014-01-01

    The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

  10. 78 FR 69177 - Ownership and Control Reports, Forms 102/102S, 40/40S, and 71

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-18

    ... that comprise each special account; requiring the reporting of certain omnibus account information on..., information regarding the owners and controllers of volume threshold accounts reported on Form 102B and that... introducing a new information collection for omnibus volume threshold accounts in New Form 71.\\11\\ The rules...

  11. Do Accounting Students Believe in Self-Assessment?

    ERIC Educational Resources Information Center

    Hill, Tanya

    2016-01-01

    In education, formal assessment focuses on summative assessment with the objective of allocating grades, limiting learning by students. Formative assessment, in the form of self-assessment, has been proposed as beneficial to student learning in various fields. This study explores the perceptions of accounting students of the self-assessment…

  12. The new form 990: taking a closer look.

    PubMed

    Speizman, Richard A

    2008-04-01

    The revised Form 990 will allow the IRS to better assess the risk presented by not-for-profit organizations. The forms will also allow for increased transparency and accountability. Ultimately, the information collected on Form 990 may influence important tax policy changes. Healthcare organizations should keep the varied purposes of the form in mind when making resource allocations and other decisions involving tax compliance.

  13. 78 FR 69086 - Federal Acquisition Regulation; Submission for OMB Review; Preaward Survey Forms (Standard Forms...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-18

    .... Standard Form 1408--Preaward Survey of Prospective Contractor Accounting System Respondents: 354. Responses... and approve an extension of a previously approved information collection requirement concerning... not challenge the propriety of this underlying information collection requirement. Response: FAR 9.106...

  14. New Zealand High School Students' Perception of Accounting: How and Why Those Perceptions Were Formed

    ERIC Educational Resources Information Center

    Wells, Paul K.

    2015-01-01

    Attempts to change the negative perceptions high school students have of accounting appear to have been unsuccessful. Using the social psychology theory of stereotyping, this study explains why such attempts have been unsuccessful and proposes intervention strategies. Individual perception data were collected through questionnaires and focus…

  15. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

    ... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

  16. Irrigation Differentially Impacts Populations of Indigenous Antibiotic-Producing Pseudomonas spp. in the Rhizosphere of Wheat

    PubMed Central

    Mavrodi, Olga V.; Mavrodi, Dmitri V.; Parejko, James A.; Thomashow, Linda S.

    2012-01-01

    This work determined the impact of irrigation on the seasonal dynamics of populations of Pseudomonas spp. producing the antibiotics phenazine-1-carboxylic acid (Phz+) and 2,4-diacetylphloroglucinol (Phl+) in the rhizosphere of wheat grown in the low-precipitation zone (150 to 300 mm annually) of the Columbia Plateau of the Inland Pacific Northwest. Population sizes and plant colonization frequencies of Phz+ and Phl+ Pseudomonas spp. were determined in winter and spring wheat collected during the growing seasons from 2008 to 2009 from selected commercial dryland and irrigated fields in central Washington State. Only Phz+ bacteria were detected on dryland winter wheat, with populations ranging from 4.8 to 6.3 log CFU g−1 of root and rhizosphere colonization frequencies of 67 to 100%. The ranges of population densities of Phl+ and Phz+ Pseudomonas spp. recovered from wheat grown under irrigation were similar, but 58 to 100% of root systems were colonized by Phl+ bacteria whereas only 8 to 50% of plants harbored Phz+ bacteria. In addition, Phz+ Pseudomonas spp. were abundant in the rhizosphere of native plant species growing in nonirrigated areas adjacent to the sampled dryland wheat fields. This is the first report that documents the impact of irrigation on indigenous populations of two closely related groups of antibiotic-producing pseudomonads that coinhabit the rhizosphere of an economically important cereal crop. These results demonstrate how crop management practices can influence indigenous populations of antibiotic-producing pseudomonads with the capacity to suppress soilborne diseases of wheat. PMID:22389379

  17. Measurement of basophil-activating capacity of grass pollen allergens, allergoids and hypoallergenic recombinant derivatives by flow cytometry using anti-CD203c.

    PubMed

    Kahlert, H; Cromwell, O; Fiebig, H

    2003-09-01

    The assessment of the basophil-activating potential is an important aspect in the development of improved preparations for specific immunotherapy. The aim of the study was to evaluate the suitability of CD203c expression as a measure of basophil activation to compare allergoids with original allergen extracts, and recombinant hypoallergenic allergen derivatives with recombinant wild-type and natural allergens. Heparinized whole blood samples from grass pollen allergic subjects were stimulated with grass pollen allergens and allergen derivatives followed by labelling of the basophils with PE-conjugated anti-CD203c. After lysis of the erythrocytes and fixation, the basophils were detected by flow cytometry. In some experiments, histamine release was determined simultaneously. Grass pollen allergoids revealed a 10-10 000-fold reduction of basophil-activating capacity measured by CD203c expression. The deletion mutant DM4 of rPhl p 5b showed stronger hypoallergenic characteristics in a range of 50-10 000-fold reduction, whereas a combination mutant of rPhl p 5b and Phl p 6 revealed less hypoallergenic features. Histamine release experiments led to a similar outcome as CD203c measurement. The measurement of CD203c expression on basophils by flow cytometry provides a rapid and sensitive method for the estimation of the allergic or hypoallergenic features of allergen preparations. The results demonstrated the hypoallergenicity of grass pollen allergoids and of the rPhl p 5b variant DM4, which may be a candidate in future preparations for specific immunotherapy.

  18. Molecular Evolution of Hypoallergenic Hybrid Proteins for Vaccination against Grass Pollen Allergy

    PubMed Central

    Linhart, Birgit; Focke-Tejkl, Margarete; Weber, Milena; Narayanan, Meena; Neubauer, Angela; Mayrhofer, Hannes; Blatt, Katharina; Lupinek, Christian; Valent, Peter

    2015-01-01

    More than 10% of the population in Europe and North America suffer from IgE-associated allergy to grass pollen. In this article, we describe the development of a vaccine for grass pollen allergen-specific immunotherapy based on two recombinant hypoallergenic mosaic molecules, designated P and Q, which were constructed out of elements derived from the four major timothy grass pollen allergens: Phl p 1, Phl p 2, Phl p 5, and Phl p 6. Seventeen recombinant mosaic molecules were expressed and purified in Escherichia coli using synthetic genes, characterized regarding biochemical properties, structural fold, and IgE reactivity. We found that depending on the arrangement of allergen fragments, mosaic molecules with strongly varying IgE reactivity were obtained. Based on an extensive screening with sera and basophils from allergic patients, two hypoallergenic mosaic molecules, P and Q, incorporating the primary sequence elements of the four grass pollen allergens were identified. As shown by lymphoproliferation experiments, they contained allergen-specific T cell epitopes required for tolerance induction, and upon immunization of animals induced higher allergen-specific IgG Abs than the wild-type allergens and a registered monophosphoryl lipid A–adjuvanted vaccine based on natural grass pollen allergen extract. Moreover, IgG Abs induced by immunization with P and Q inhibited the binding of patients’ IgE to natural allergens from five grasses better than IgG induced with the wild-type allergens or an extract-based vaccine. Our results suggest that vaccines based on the hypoallergenic grass pollen mosaics can be used for immunotherapy of grass pollen allergy. PMID:25786690

  19. The assessment of data sources for influenza virologic surveillance in New York State.

    PubMed

    Escuyer, Kay L; Waters, Christine L; Gowie, Donna L; Maxted, Angie M; Farrell, Gregory M; Fuschino, Meghan E; St George, Kirsten

    2017-03-01

    Following the 2013 USA release of the Influenza Virologic Surveillance Right Size Roadmap, the New York State Department of Health (NYSDOH) embarked on an evaluation of data sources for influenza virologic surveillance. To assess NYS data sources, additional to data generated by the state public health laboratory (PHL), which could enhance influenza surveillance at the state and national level. Potential sources of laboratory test data for influenza were analyzed for quantity and quality. Computer models, designed to assess sample sizes and the confidence of data for statistical representation of influenza activity, were used to compare PHL test data to results from clinical and commercial laboratories, reported between June 8, 2013 and May 31, 2014. Sample sizes tested for influenza at the state PHL were sufficient for situational awareness surveillance with optimal confidence levels, only during peak weeks of the influenza season. Influenza data pooled from NYS PHLs and clinical laboratories generated optimal confidence levels for situational awareness throughout the influenza season. For novel influenza virus detection in NYS, combined real-time (rt) RT-PCR data from state and regional PHLs achieved ≥85% confidence during peak influenza activity, and ≥95% confidence for most of low season and all of off-season. In NYS, combined data from clinical, commercial, and public health laboratories generated optimal influenza surveillance for situational awareness throughout the season. Statistical confidence for novel virus detection, which is reliant on only PHL data, was achieved for most of the year. © 2016 The Authors. Influenza and Other Respiratory Viruses Published by John Wiley & Sons Ltd.

  20. Mismatch in aeroallergens and airborne grass pollen concentrations

    NASA Astrophysics Data System (ADS)

    Plaza, M. P.; Alcázar, P.; Hernández-Ceballos, M. A.; Galán, C.

    2016-11-01

    An accurate estimation of the allergen concentration in the atmosphere is essential for allergy sufferers. The major cause of pollinosis all over Europe is due to grass pollen and Phl p 5 has the highest rates of sensitization (>50%) in patients with grass pollen-induced allergy. However, recent research has shown that airborne pollen does not always offer a clear indicator of exposure to aeroallergens. This study aims to evaluate relations between airborne grass pollen and Phl p 5 concentrations in Córdoba (southern Spain) and to study how meteorological parameters influence these atmospheric records. Monitoring was carried out from 2012 to 2014. Hirst-type volumetric spore trap was used for pollen collection, following the protocol recommended by the Spanish Aerobiology Network (REA). Aeroallergen sampling was performed using a low-volume cyclone sampler, and allergenic particles were quantified by ELISA assay. Besides, the influence of main meteorological factors on local airborne pollen and allergen concentrations was surveyed. A significant correlation was observed between grass pollen and Phl p 5 allergen concentrations during the pollen season, but with some sporadic discrepancy episodes. The cumulative annual Pollen Index also varied considerably. A significant correlation has been obtained between airborne pollen and minimum temperature, relative humidity and precipitation, during the three studied years. However, there is no clear relationship between allergens and weather variables. Our findings suggest that the correlation between grass pollen and aeroallergen Phl p 5 concentrations varies from year-to-year probably related to a complex interplay of meteorological variables.

  1. Government Accounting

    DTIC Science & Technology

    1999-06-22

    Commercial Industry • Financial Standards Accounting Board (GAAP) • Internal Revenue Service - Tax Accounting • DoD - Cost Accounting Standards...internal management control systems, managers shall focus on results, not process” Government Accounting • Intent EVM Accounting Criteria : – Record costs ...consistent with established budgets – Insure control of indirect costs – Insure disciplined accumulation of cost – Insure proper material accounting and

  2. New Form 990 Will Follow Your Functions

    ERIC Educational Resources Information Center

    Hyatt, Thomas K.

    2008-01-01

    Accountability, transparency, and compliance, are three principles which form the bedrock of best practices in nonprofit governance and are at the heart of a lively debate that has unfolded over the past five years. However, most governing board members do not associate the realization of these principles with the task of completing Form 990, the…

  3. 26 CFR 1.446-1 - General rule for methods of accounting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... special items include the accounting treatment prescribed for research and experimental expenditures, soil... for all taxpayers. Each taxpayer shall adopt such forms and systems as are, in his judgment, best... form of cash. It is sufficient that such items can be valued in terms of money. For general rules...

  4. 26 CFR 1.446-1 - General rule for methods of accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... special items include the accounting treatment prescribed for research and experimental expenditures, soil... for all taxpayers. Each taxpayer shall adopt such forms and systems as are, in his judgment, best... form of cash. It is sufficient that such items can be valued in terms of money. For general rules...

  5. 24 CFR 982.158 - Program accounts and records.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by HUD, including requirements governing computerized or electronic forms of record-keeping. The PHA... furnish to HUD accounts and other records, reports, documents and information, as required by HUD. For provisions on electronic transmission of required family data, see 24 CFR part 908. (c) HUD and the...

  6. 24 CFR 982.158 - Program accounts and records.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by HUD, including requirements governing computerized or electronic forms of record-keeping. The PHA... furnish to HUD accounts and other records, reports, documents and information, as required by HUD. For provisions on electronic transmission of required family data, see 24 CFR part 908. (c) HUD and the...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... form of access number or access code, does not include a number or code in an encrypted form, as long... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  8. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer accounts receivable. (a) This account must include amounts due from customers for service, and for...

  9. Accountability in American Education as a Rhetoric and a Technology of Governmentality

    ERIC Educational Resources Information Center

    Suspitsyna, Tatiana

    2010-01-01

    Accountability is one of the most advocated and controversial topics in US education. Since the early 2000s, the federal government has produced a vibrant discourse on accountability, which emphasizes quality, efficiency, and equal opportunity in education. As part of the larger phenomenon of new managerialism, the dominant forms of accountability…

  10. Testing the item-order account of design effects using the production effect.

    PubMed

    Jonker, Tanya R; Levene, Merrick; Macleod, Colin M

    2014-03-01

    A number of memory phenomena evident in recall in within-subject, mixed-lists designs are reduced or eliminated in between-subject, pure-list designs. The item-order account (McDaniel & Bugg, 2008) proposes that differential retention of order information might underlie this pattern. According to this account, order information may be encoded when a common form of processing is used alone in a list (e.g., reading), but not when an unusual form of processing is used (e.g., generation) or when a common form and an unusual form are mixed within a list. The production effect--better memory for words said aloud than for words read silently--shows this same design-contingent pattern. In 2 experiments, we investigated whether differential order retention might underlie the production effect. Consistent with the item-order account, we found that retention of order information was better in pure silent lists than in either pure aloud lists or mixed lists, as measured using an order reconstruction test. Moreover, in Experiment 2, order was better preserved in free recall of pure silent lists than of either pure aloud or mixed lists. Thus, production joins the set of tasks identified by McDaniel and Bugg (2008), and our findings suggest a role for order processing in explaining the production effect.

  11. 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…

  12. Untroubling abortion: A discourse analysis of women’s accounts

    PubMed Central

    2017-01-01

    In this paper, I highlight key differences between a discourse analytic approach to women’s accounts of abortion and that taken by the growing body of research that seeks to explore and measure women’s experiences of abortion stigma. Drawing on critical analyses of the conceptualisation of stigma in other fields of healthcare, I suggest that research on abortion stigma often risks reifying it by failing to consider how identities are continually re-negotiated through language-use. In contrast, by attending to language as a form of social action, discursive psychology makes it possible to emphasise speakers’ capacity to construct “untroubled” (i.e. non-stigmatised) identities, while acknowledging that this process is constrained by the contexts in which talk takes place. My analysis applies these insights to interviews with women concerning their experiences of having an abortion in England. I highlight three forms of discursive work through which women navigate “trouble” in their accounts of abortion, and critically consider the resources available for meaning-making within this particular context of talk. In doing so, I aim to provoke reflection about the discursive frameworks through which women’s accounts of abortion are solicited and explored. PMID:28546656

  13. When Transparency Obscures: The Political Spectacle of Accountability

    ERIC Educational Resources Information Center

    Koyama, Jill; Kania, Brian

    2014-01-01

    In the United States (US), an increase in standardization, quantification, competition, and large-scale comparison--cornerstones of neoliberal accountability--have been accompanied by devices of transparency, through which various forms of school data are made available to the public. Such public reporting, we are told by politicians and education…

  14. Being Accountable or Filling in Forms: Managers and Clinicians' Views About Communicating Risk.

    PubMed

    Clancy, Leonie; Happell, Brenda

    2017-01-01

    Assessment, documentation, and prevention of risk are central to mental health services. However, there is a paucity of research examining how risk is perceived by key stakeholders including managers and clinicians. Qualitative, exploratory design. In-depth interviews were held with 22 senior managers and 21 clinicians. Communicating risk was a major theme to emerge. For managers, accountability was a primary consideration in communicating risk and therefore influential over nursing practice. Clinicians were more likely to view the organizational processes of communicating risk as a bureaucratic exercise. The significant difference between managers and clinicians is problematic for achieving consumer-focused mental health service delivery, a more critical approach to risk is essential in preserving the therapeutic relationship. © 2015 Wiley Periodicals, Inc.

  15. 8 Allergenic Composition of Polymerized Allergen Extracts of Betula verrucosa, Dermatophagoides Pteronyssinus and Phleum Pratense

    PubMed Central

    Fernandez-Caldas, Enrique; Cases, Barbara; Tudela, Jose Ignacio; Fernandez, Eva Abel; Casanovas, Miguel; Subiza, Jose Luis

    2012-01-01

    Background Allergoids have been successfully used in the treatment of respiratory allergic diseases. They are modified allergen extracts that allow the administration of high allergen doses, due to their reduced IgE binding capacity.They maintain allergen-specific T-cell recognition. Since they are native allergen extracts that have been polymerized with glutaraldehyde, identification of the allergenic molecules requires more complicated methods. The aim of the study was to determine the qualitative composition of different polymerized extracts and investigate the presence of defined allergenic molecules using Mass spectrometry. Methods Proteomic analysis was carried out at the Proteomics Facility of the Hospital Nacional de Parapléjicos (Toledo, Spain). After reduction and alkylation, proteins were digested with trypsin and the resulting peptides were cleaned using C18 SpinTips Sample Prep Kit; peptides were separated on an Ultimate nano-LC system using a Monolithic C18 column in combination with a precolumn for salt removal. Fractionation of the peptides was performed with a Probot microfraction collector and MS and MS/MS analysis of offline spotted peptide samples were performed using the Applied Biosystems 4800 plus MALDI TOF/TOF Analyzer mass spectrometer. ProteinPilot Software V 2.0.1 and the Paragon algorithm were used for the identification of the proteins. Each MS/MS spectrum was searched against the SwissProt 2010_10 database, Uniprot-Viridiplantae database and Uniprot_Betula database. Results Analysis of the peptides revealed the presence of native allergens in the polymerized extracts: Der p 1, Der p 2, Der p 3, Der p 8 and Der p 11 in D. pteronyssinus; Bet v 2, Bet v 6, Bet v 7 and several Bet v 1 isoforms in B. verrucosa and Phl p 1, Phl p 3, Phl p 5, Phl p 11 and Phl p 12 in P. pratense allergoids. In all cases, potential allergenic proteins were also identified, including ubiquitin, actin, Eenolase, fructose-bisphosphate aldolase, luminal

  16. The clinical relevance of birch pollen profilin cross-reactivity in sensitized patients.

    PubMed

    Wölbing, F; Kunz, J; Kempf, W E; Grimmel, C; Fischer, J; Biedermann, T

    2017-04-01

    Overlapping seasons and cross-reactivity, especially to grass pollen profilin, can hamper the diagnosis of birch pollen allergy. To identify the primary sensitizing allergen and the clinical relevance of cross-sensitization, we correlated sensitization profiles with in vitro and in vivo tests, symptom scores, and pollen counts. A total of 433 patients with positive skin prick test (SPT) to birch pollen were analyzed regarding IgE to major birch and grass pollen allergens Bet v 1 and Phl p 1/p 5 and the profilins Bet v 2 and Phl p 12. Subgroups were analyzed by basophil activation test (BAT) and CAP-FEIA-based cross- and self-inhibition tests. A total of 349 patients were sensitized to Bet v 1, 44 patients to both Bet v 1 and Bet v 2, and 15 patients to Bet v 2 only. From Bet v 2-sensitized patients, 40 were also sensitized to Phl p 12. Ex vivo, Bet v 2 and Phl p 12 induced dose-dependent activation in basophils of these patients. Cross- and self-inhibition tests with both allergens confirmed cross-reactivity. However, semiquantitative analysis of SPTs demonstrated markedly increased reactivity to grass compared to birch pollen extract in Bet v 2 only sensitized patients. Accordingly, in most of those patients, clinical symptoms precisely correlated with grass pollen counts. Identification of the clinically relevant and sensitizing allergen needs correlation of actual pollen counts with clinical symptoms and sensitization status to major allergens. Semiquantitative analysis of SPT or BAT and determining profilin-specific IgE can contribute to making the diagnosis. © 2016 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

  17. Stimulation of feeding by three different glucose-sensing mechanisms requires hindbrain catecholamine neurons.

    PubMed

    Li, Ai-Jun; Wang, Qing; Dinh, Thu T; Powers, Bethany R; Ritter, Sue

    2014-02-15

    Previous work has shown that hindbrain catecholamine neurons are required components of the brain's glucoregulatory circuitry. However, the mechanisms and circuitry underlying their glucoregulatory functions are poorly understood. Here we examined three drugs, glucosamine (GcA), phloridzin (Phl) and 5-thio-d-glucose (5TG), that stimulate food intake but interfere in different ways with cellular glucose utilization or transport. We examined feeding and blood glucose responses to each drug in male rats previously injected into the hypothalamic paraventricular nucleus with anti-dopamine-β-hydroxylase conjugated to saporin (DSAP), a retrogradely transported immunotoxin that selectively lesions noradrenergic and adrenergic neurons, or with unconjugated saporin (SAP) control. Our major findings were 1) that GcA, Phl, and 5TG all stimulated feeding in SAP controls whether injected into the lateral or fourth ventricle (LV or 4V), 2) that each drug's potency was similar for both LV and 4V injections, 3) that neither LV or 4V injection of these drugs evoked feeding in DSAP-lesioned rats, and 4) that only 5TG, which blocks glycolysis, stimulated a blood glucose response. The antagonist of the MEK/ERK signaling cascade, U0126, attenuated GcA-induced feeding, but not Phl- or 5TG-induced feeding. Thus GcA, Phl, and 5TG, although differing in mechanism and possibly activating different neural populations, stimulate feeding in a catecholamine-dependent manner. Although results do not exclude the possibility that catecholamine neurons possess glucose-sensing mechanisms responsive to all of these agents, currently available evidence favors the possibility that the feeding effects result from convergent neural circuits in which catecholamine neurons are a required component.

  18. Stimulation of feeding by three different glucose-sensing mechanisms requires hindbrain catecholamine neurons

    PubMed Central

    Wang, Qing; Dinh, Thu T.; Powers, Bethany R.; Ritter, Sue

    2013-01-01

    Previous work has shown that hindbrain catecholamine neurons are required components of the brain's glucoregulatory circuitry. However, the mechanisms and circuitry underlying their glucoregulatory functions are poorly understood. Here we examined three drugs, glucosamine (GcA), phloridzin (Phl) and 5-thio-d-glucose (5TG), that stimulate food intake but interfere in different ways with cellular glucose utilization or transport. We examined feeding and blood glucose responses to each drug in male rats previously injected into the hypothalamic paraventricular nucleus with anti-dopamine-β-hydroxylase conjugated to saporin (DSAP), a retrogradely transported immunotoxin that selectively lesions noradrenergic and adrenergic neurons, or with unconjugated saporin (SAP) control. Our major findings were 1) that GcA, Phl, and 5TG all stimulated feeding in SAP controls whether injected into the lateral or fourth ventricle (LV or 4V), 2) that each drug's potency was similar for both LV and 4V injections, 3) that neither LV or 4V injection of these drugs evoked feeding in DSAP-lesioned rats, and 4) that only 5TG, which blocks glycolysis, stimulated a blood glucose response. The antagonist of the MEK/ERK signaling cascade, U0126, attenuated GcA-induced feeding, but not Phl- or 5TG-induced feeding. Thus GcA, Phl, and 5TG, although differing in mechanism and possibly activating different neural populations, stimulate feeding in a catecholamine-dependent manner. Although results do not exclude the possibility that catecholamine neurons possess glucose-sensing mechanisms responsive to all of these agents, currently available evidence favors the possibility that the feeding effects result from convergent neural circuits in which catecholamine neurons are a required component. PMID:24381177

  19. Molecular evolution of hypoallergenic hybrid proteins for vaccination against grass pollen allergy.

    PubMed

    Linhart, Birgit; Focke-Tejkl, Margarete; Weber, Milena; Narayanan, Meena; Neubauer, Angela; Mayrhofer, Hannes; Blatt, Katharina; Lupinek, Christian; Valent, Peter; Valenta, Rudolf

    2015-04-15

    More than 10% of the population in Europe and North America suffer from IgE-associated allergy to grass pollen. In this article, we describe the development of a vaccine for grass pollen allergen-specific immunotherapy based on two recombinant hypoallergenic mosaic molecules, designated P and Q, which were constructed out of elements derived from the four major timothy grass pollen allergens: Phl p 1, Phl p 2, Phl p 5, and Phl p 6. Seventeen recombinant mosaic molecules were expressed and purified in Escherichia coli using synthetic genes, characterized regarding biochemical properties, structural fold, and IgE reactivity. We found that depending on the arrangement of allergen fragments, mosaic molecules with strongly varying IgE reactivity were obtained. Based on an extensive screening with sera and basophils from allergic patients, two hypoallergenic mosaic molecules, P and Q, incorporating the primary sequence elements of the four grass pollen allergens were identified. As shown by lymphoproliferation experiments, they contained allergen-specific T cell epitopes required for tolerance induction, and upon immunization of animals induced higher allergen-specific IgG Abs than the wild-type allergens and a registered monophosphoryl lipid A-adjuvanted vaccine based on natural grass pollen allergen extract. Moreover, IgG Abs induced by immunization with P and Q inhibited the binding of patients' IgE to natural allergens from five grasses better than IgG induced with the wild-type allergens or an extract-based vaccine. Our results suggest that vaccines based on the hypoallergenic grass pollen mosaics can be used for immunotherapy of grass pollen allergy. Copyright © 2015 by The American Association of Immunologists, Inc.

  20. Allergen extracts and recombinant proteins: comparison of efficiency of in vitro allergy diagnostics using multiplex assay on a biological microchip.

    PubMed

    Smoldovskaya, Olga; Feyzkhanova, Guzel; Arefieva, Alla; Voloshin, Sergei; Ivashkina, Olga; Reznikov, Yuriy; Rubina, Alla

    2016-01-01

    Immunological test systems for diagnostics of type I hypersensitivity involve the following types of antigens: whole allergen extracts, individual highly purified proteins and their recombinant analogues. The goal of this study was to compare the results obtained with whole allergen extracts (birch pollen, cat dander, and timothy grass pollen) and their respective recombinant proteins in biochip-based immunoassay. Multiplex fluorescent immunoassay of 139 patients' blood serum samples was carried out using biological microchips (biochips). sIgE concentrations for the chosen allergens and their recombinant components were measured. ROC analysis was used for comparison of the results and determination of diagnostic accuracy. The results for the birch pollen extract and its recombinant allergens have shown that the diagnostic accuracy of the methods utilizing the whole allergen extract, its major component Bet v 1 and the combination of major and minor components (Bet v 1 and Bet v 2) was the same. Values for diagnostic accuracy for the cat dander extract and its major recombinant component Fel d 1 were equal. In contrast with birch pollen and cat dander allergens, using of recombinant components of timothy grass pollen (Phl p 1, Phl p 5, Phl p 7 and Phl p 12) did not allow reaching the diagnostic accuracy of using natural extract. Multiplex analysis of samples obtained from patients with allergy to birch pollen and cat dander using biological microchips has shown that comparable accuracy was observed for the assay with natural extracts and recombinant allergens. In the case of timothy grass allergen, using the recombinant components may be insufficient.

  1. 2,4-diacetylphloroglucinol alters plant root development.

    PubMed

    Brazelton, Jessica N; Pfeufer, Emily E; Sweat, Teresa A; Gardener, Brian B McSpadden; Coenen, Catharina

    2008-10-01

    Pseudomonas fluorescens isolates containing the phlD gene can protect crops from root pathogens, at least in part through production of the antibiotic 2,4-diacetylphloroglucinol (DAPG). However, the action mechanisms of DAPG are not fully understood, and effects of this antibiotic on host root systems have not been characterized in detail. DAPG inhibited primary root growth and stimulated lateral root production in tomato seedlings. Roots of the auxin-resistant diageotropica mutant of tomato demonstrated reduced DAPG sensitivity with regards to inhibition of primary root growth and induction of root branching. Additionally, applications of exogenous DAPG, at concentrations previously found in the rhizosphere of plants inoculated with DAPG-producing pseudomonads, inhibited the activation of an auxin-inducible GH3 promoter::luciferase reporter gene construct in transgenic tobacco hypocotyls. In this model system, supernatants of 17 phlD+ P. fluorescens isolates had inhibitory effects on luciferase activity similar to synthetic DAPG. In addition, a phlD() mutant strain, unable to produce DAPG, demonstrated delayed inhibitory effects compared with the parent wild-type strain. These results indicate that DAPG can alter crop root architecture by interacting with an auxin-dependent signaling pathway.

  2. Feed additive production by fermentation of herb Polygonum hydropiper L. and cassava pulp with simultaneous flavonoid dissolution.

    PubMed

    Song, Zhen-Tao; Zhu, Ming-Jun

    2017-03-01

    Fermentation of herb Polygonum hydropiper L. (PHL) and cassava pulp (CP) for feed additive production with simultaneous flavonoid dissolution was investigated, and a two-stage response surface methodology (RSM) based on Plackett-Burman factorial design (PB design) was used to optimize the flavonoid dissolution and protein content. Using the screening function of PB design, four different significant factors for the two response variables were acquired: factors A (CP) and B (PHL) for the flavonoid dissolution versus factors G (inoculum size) and H (fermentation time) for protein content. Then, two RSMs were used sequentially to improve the values of the two response variables separately. The mutual corroboration of the experimental results in the present study confirmed the validity of the associated experimental design. The validation experiment showed a flavonoid dissolution rate of 94.00%, and a protein content of 18.20%, gaining an increase in 21.20% and 199.10% over the control, respectively. The present study confirms the feasibility of feed additive production by Saccharomyces cerevisiae with CP and PHL and simultaneous optimization of flavonoid dissolution and protein content using a two-stage RSM. © 2016 International Union of Biochemistry and Molecular Biology, Inc.

  3. Phylogenomics of 2,4-Diacetylphloroglucinol-Producing Pseudomonas and Novel Antiglycation Endophytes from Piper auritum.

    PubMed

    Gutiérrez-García, Karina; Neira-González, Adriana; Pérez-Gutiérrez, Rosa Martha; Granados-Ramírez, Giovana; Zarraga, Ramon; Wrobel, Kazimierz; Barona-Gómez, Francisco; Flores-Cotera, Luis B

    2017-07-28

    2,4-Diacetylphloroglucinol (DAPG) (1) is a phenolic polyketide produced by some plant-associated Pseudomonas species, with many biological activities and ecological functions. Here, we aimed at reconstructing the natural history of DAPG using phylogenomics focused at its biosynthetic gene cluster or phl genes. In addition to around 1500 publically available genomes, we obtained and analyzed the sequences of nine novel Pseudomonas endophytes isolated from the antidiabetic medicinal plant Piper auritum. We found that 29 organisms belonging to six Pseudomonas species contain the phl genes at different frequencies depending on the species. The evolution of the phl genes was then reconstructed, leading to at least two clades postulated to correlate with the known chemical diversity surrounding DAPG biosynthesis. Moreover, two of the newly obtained Pseudomonas endophytes with high antiglycation activity were shown to exert their inhibitory activity against the formation of advanced glycation end-products via DAPG and related congeners. Its isomer, 5-hydroxyferulic acid (2), detected during bioactivity-guided fractionation, together with other DAPG congeners, were found to enhance the detected inhibitory activity. This report provides evidence of a link between the evolution and chemical diversity of DAPG and congeners.

  4. Infantile Accountability: When Big Data Meet Small Children

    ERIC Educational Resources Information Center

    Wrigley, Terry; Wormwell, Louise

    2016-01-01

    This article examines a government attempt to impose testing of 4-year-olds as a baseline against which to "hold primary schools accountable" for children's subsequent progress. It examines the various forms of baseline testing in this experiment and analyses the misleading claims made for the "predictive validity" of baseline…

  5. Research on Accounting Should Learn from the Past

    ERIC Educational Resources Information Center

    Granof, Michael H.; Zeff, Stephen A.

    2008-01-01

    Starting in the 1960s, academic research on accounting became significantly more quantitative and analytical than in previous decades. The new paradigms have greatly increased our understanding of how financial information affects the decisions of investors as well as managers. However, those models have also crowded out other forms of…

  6. Information technologies for taking into account risks in business development programme

    NASA Astrophysics Data System (ADS)

    Kalach, A. V.; Khasianov, R. R.; Rossikhina, L. V.; Zybin, D. G.; Melnik, A. A.

    2018-05-01

    The paper describes the information technologies for taking into account risks in business development programme, which rely on the algorithm for assessment of programme project risks and the algorithm of programme forming with constrained financing of high-risk projects taken into account. A method of lower-bound estimate is suggested for subsets of solutions. The corresponding theorem and lemma and their proofs are given.

  7. 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…

  8. 17 CFR 17.01 - Identification of special accounts, volume threshold accounts, and omnibus accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 1 2014-04-01 2014-04-01 false Identification of special accounts, volume threshold accounts, and omnibus accounts. 17.01 Section 17.01 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REPORTS BY REPORTING MARKETS, FUTURES COMMISSION MERCHANTS, CLEARING MEMBERS, AND FOREIGN BROKERS §...

  9. Depreciation Accounting in the Uniform Chart of Accounts.

    DTIC Science & Technology

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  10. Accounting Employers' Expectations--The Ideal Accounting Graduates

    ERIC Educational Resources Information Center

    Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

    2016-01-01

    This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

  11. Biliary bacterial factors determine the path of gallstone formation.

    PubMed

    Stewart, Lygia; Grifiss, J McLeod; Jarvis, Gary A; Way, Lawrence W

    2006-11-01

    Bacteria cause pigment gallstones and can act as a nidus for cholesterol gallstone formation. Bacterial factors that facilitate gallstone formation include beta-glucuronidase (bG), phospholipase (PhL), and slime. The current study sought to determine whether bacterial factors influence the path of gallstone formation. A total of 382 gallstones were cultured and/or examined using scanning electron microscopy (SEM). Bacteria were tested for bG and slime production. Gallstone composition was determined using infrared spectrography. Ca-palmitate presence documented bacterial PhL production. Groups were identified based upon bacterial factors present: slime and bGPhL (slime/bGPhL), bGPhL only, and slime only. Influence of bacterial stone-forming factors on gallstone composition and morphology was analyzed. Bacteria were present in 75% of pigment, 76% of mixed, and 20% of cholesterol stones. Gallstones with bGPhL producing bacteria contained more pigment (71% vs. 26%, P < .0001). The slime/bGPhL group was associated (79%) with pigment stones, bGPhL was associated (56%) with mixed stones, while slime (or none) only was associated (67%) with cholesterol stones (P < .031, all comparisons). Bacterial properties determined the path of gallstone formation. Bacteria that produced all stone-forming factors promoted pigment stone formation, while those that produced only bGPhL promoted mixed stone formation. Bacteria that only produced slime lacked the ability to generate pigment solids, and consequently were more common in the centers of cholesterol stones. This shows how bacterial characteristics may govern the process of gallstone formation.

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

  14. 18 CFR 367.1840 - Account 184, Clearing 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 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  15. 18 CFR 367.2320 - Account 232, Accounts payable.

    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 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  16. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... form of access number or access code, does not include a number or code in an encrypted form, as long... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... form of access number or access code, does not include a number or code in an encrypted form, as long... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  18. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... form of access number or access code, does not include a number or code in an encrypted form, as long... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  19. Accounting Education for the Non-Accountant.

    ERIC Educational Resources Information Center

    Spiceland, J. David

    1983-01-01

    The nondegree Certified Public Accountant (CPA) preparation program at Memphis State University is an accelerated series of eight credit courses in accounting designed for those who have earned a nonaccounting degree and need the technical training and required courses to enable them to take the CPA examination in Tennessee. (JOW)

  20. 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…

  1. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  2. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  3. 12 CFR 1016.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... reporting agency, an account number or similar form of access number or access code for a consumer's credit... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  4. 12 CFR 1016.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... reporting agency, an account number or similar form of access number or access code for a consumer's credit... similar form of access number or access code: (1) To your agent or service provider solely in order to...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  8. 12 CFR 1016.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... reporting agency, an account number or similar form of access number or access code for a consumer's credit... similar form of access number or access code: (1) To your agent or service provider solely in order to...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  10. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  11. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... similar form of access number or access code, does not include a number or code in an encrypted form, as... reporting agency, an account number or similar form of access number or access code for a consumer's credit... number or access code: (1) To the bank's agent or service provider solely in order to perform marketing...

  13. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  14. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... similar form of access number or access code, does not include a number or code in an encrypted form, as... reporting agency, an account number or similar form of access number or access code for a consumer's credit... number or access code: (1) To the bank's agent or service provider solely in order to perform marketing...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... similar form of access number or access code, does not include a number or code in an encrypted form, as... reporting agency, an account number or similar form of access number or access code for a consumer's credit... number or access code: (1) To the bank's agent or service provider solely in order to perform marketing...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., or similar form of access number or access code, does not include a number or code in an encrypted... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... similar form of access number or access code, does not include a number or code in an encrypted form, as... reporting agency, an account number or similar form of access number or access code for a consumer's credit... number or access code: (1) To the bank's agent or service provider solely in order to perform marketing...

  19. Energy accounting and optimization for mobile systems

    NASA Astrophysics Data System (ADS)

    Dong, Mian

    Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

  20. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  1. 76 FR 30432 - Proposed Collection; Comment Request for Form 3115

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-25

    ..., Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 3115, Application for Change in Accounting Method. DATES: Written comments should be received on or....gov . SUPPLEMENTARY INFORMATION: Title: Application for Change in Accounting Method. OMB Number: 1545...

  2. 13 CFR 107.630 - Requirement for Licensees to file financial statements with SBA (Form 468).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Form 468 must be audited by an independent public accountant acceptable to SBA. (2) Insurance requirement for public accountant. Unless SBA approves otherwise, your independent public accountant must...

  3. Adjusting for outcome misclassification: the importance of accounting for case-control sampling and other forms of outcome-related selection.

    PubMed

    Jurek, Anne M; Maldonado, George; Greenland, Sander

    2013-03-01

    Special care must be taken when adjusting for outcome misclassification in case-control data. Basic adjustment formulas using either sensitivity and specificity or predictive values (as with external validation data) do not account for the fact that controls are sampled from a much larger pool of potential controls. A parallel problem arises in surveys and cohort studies in which participation or loss is outcome related. We review this problem and provide simple methods to adjust for outcome misclassification in case-control studies, and illustrate the methods in a case-control birth certificate study of cleft lip/palate and maternal cigarette smoking during pregnancy. Adjustment formulas for outcome misclassification that ignore case-control sampling can yield severely biased results. In the data we examined, the magnitude of error caused by not accounting for sampling is small when population sensitivity and specificity are high, but increases as (1) population sensitivity decreases, (2) population specificity decreases, and (3) the magnitude of the differentiality increases. Failing to account for case-control sampling can result in an odds ratio adjusted for outcome misclassification that is either too high or too low. One needs to account for outcome-related selection (such as case-control sampling) when adjusting for outcome misclassification using external information. Copyright © 2013 Elsevier Inc. All rights reserved.

  4. The Politics of Public Accountability: Implications for Centralized Music Education Policy Development and Implementation

    ERIC Educational Resources Information Center

    Horsley, Stephanie

    2009-01-01

    This article addresses accountability issues that affect music education policy and implementation in the neoliberal education system. Using examples from education reform in Ontario, Canada, the author argues that two forms of accountability imbalances fostered by the neoliberal state--hierarchical answerability over communicative reason and…

  5. On the Geography of Accountability: Comparative Analysis of Teachers' Experiences across Seven European Countries

    ERIC Educational Resources Information Center

    Muller, Jorg; Hernandez, Fernando

    2010-01-01

    Different forms of accountability are part of educational restructuring across Europe. This article will focus on the different national configurations of accountability from teachers' point of view. A comparative perspective will enlarge on commonalities and differences between teachers' experiences in Spain, Portugal, Ireland, England, Sweden,…

  6. An Adaptive Resonance Theory account of the implicit learning of orthographic word forms.

    PubMed

    Glotin, H; Warnier, P; Dandurand, F; Dufau, S; Lété, B; Touzet, C; Ziegler, J C; Grainger, J

    2010-01-01

    An Adaptive Resonance Theory (ART) network was trained to identify unique orthographic word forms. Each word input to the model was represented as an unordered set of ordered letter pairs (open bigrams) that implement a flexible prelexical orthographic code. The network learned to map this prelexical orthographic code onto unique word representations (orthographic word forms). The network was trained on a realistic corpus of reading textbooks used in French primary schools. The amount of training was strictly identical to children's exposure to reading material from grade 1 to grade 5. Network performance was examined at each grade level. Adjustment of the learning and vigilance parameters of the network allowed us to reproduce the developmental growth of word identification performance seen in children. The network exhibited a word frequency effect and was found to be sensitive to the order of presentation of word inputs, particularly with low frequency words. These words were better learned with a randomized presentation order compared with the order of presentation in the school books. These results open up interesting perspectives for the application of ART networks in the study of the dynamics of learning to read. 2009 Elsevier Ltd. All rights reserved.

  7. The role of outputs and outcomes in purchaser accountability: reflecting on New Zealand experiences.

    PubMed

    Cumming, J; Scott, C D

    1998-10-01

    Recent reforms in a number of countries' health systems have led to the separation of funder, purchaser and provider roles and the strengthening of funders' and purchasers' positions relative to providers. One of the aims of such reforms is to improve accountability. This paper reports on experiences in New Zealand where, in addition to improving the accountability of providers, purchaser accountability has also been a key policy issue. Attempts have been made in New Zealand to develop a funder-purchaser accountability framework based on a mix of outcomes, outputs and inputs. This paper discusses the roles that each might play in contracts and accountability relationships between funders and purchasers. The paper concludes that holding purchasers accountable for outcomes is likely to prove difficult and controversial, because of problems of attribution and because New Zealand funders in recent years have played an important role in determining the priority outputs and inputs which must be purchased. The paper suggests that accountability is more appropriate at the output and process level, in addition to holding purchasers accountable for the ways in which they make decisions and undertake contracting roles. Holding purchasers accountable for purchasing outputs and processes, however, requires greater commitment on the part of the funder to setting priorities more clearly; specifying the range and level of outputs to be purchased and the terms of access to those services; and funding services to this level. The international attention currently being paid to the development of practice guidelines and priority criteria also suggests that holding purchasers accountable for a form of inputs may become an increasingly common practice in future. From 1 July 1998, New Zealand will introduce a priority criteria system for determining access to elective surgery; accountability is thus becoming focused on inputs in the form of patient characteristics. This approach will

  8. 18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

    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 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

  9. 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.…

  10. 31 CFR 103.24 - Reports of foreign financial accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., a bank, securities or other financial account in a foreign country shall report such relationship to the Commissioner of the Internal Revenue for each year in which such relationship exists, and shall provide such information as shall be specified in a reporting form prescribed by the Secretary to be filed...

  11. Comparative analysis of JKR Sarawak form of contract and Malaysia Standard form of building contract (PWD203A)

    NASA Astrophysics Data System (ADS)

    Yunus, A. I. A.; Muhammad, W. M. N. W.; Saaid, M. N. F.

    2018-04-01

    Standard form of contract is normally being used in Malaysia construction industry in establishing legal relation between contracting parties. Generally, most of Malaysia federal government construction project used PWD203A which is a standard form of contract to be used where Bills of Quantities Form Part of the Contract and it is issued by Public Works Department (PWD/JKR). On the other hand in Sarawak, the largest state in Malaysia, the state government has issued their own standard form of contract namely JKR Sarawak Form of Contract 2006. Even both forms have been used widely in construction industry; there is still lack of understanding on both forms. The aim of this paper is to identify significant provision on both forms of contract. Document analysis has been adopted in conducting an in-depth review on both forms. It is found that, both forms of contracts have differences and similarities on several provisions specifically matters to definitions and general; execution of the works; payments, completion and final account; and delay, dispute resolution and determination.

  12. The roles of word-form frequency and phonological neighbourhood density in the acquisition of Lithuanian noun morphology.

    PubMed

    Savičiūtė, Eglė; Ambridge, Ben; Pine, Julian M

    2018-05-01

    Four- and five-year-old children took part in an elicited familiar and novel Lithuanian noun production task to test predictions of input-based accounts of the acquisition of inflectional morphology. Two major findings emerged. First, as predicted by input-based accounts, correct production rates were correlated with the input frequency of the target form, and with the phonological neighbourhood density of the noun. Second, the error patterns were not compatible with the systematic substitution of target forms by either (a) the most frequent form of that noun or (b) a single morphosyntactic default form, as might be predicted by naive versions of a constructivist and generativist account, respectively. Rather, most errors reflected near-miss substitutions of singular for plural, masculine for feminine, or nominative/accusative for a less frequent case. Together, these findings provide support for an input-based approach to morphological acquisition, but are not adequately explained by any single account in its current form.

  13. Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

    ERIC Educational Resources Information Center

    Gingold, William

    The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

  14. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    ERIC Educational Resources Information Center

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

    There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

  15. 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.

  16. 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…

  17. 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…

  18. 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…

  19. U-Form vs. M-Form: How to Understand Decision Autonomy Under Healthcare Decentralization?

    PubMed Central

    Bustamante, Arturo Vargas

    2016-01-01

    For more than three decades healthcare decentralization has been promoted in developing countries as a way of improving the financing and delivery of public healthcare. Decision autonomy under healthcare decentralization would determine the role and scope of responsibility of local authorities. Jalal Mohammed, Nicola North, and Toni Ashton analyze decision autonomy within decentralized services in Fiji. They conclude that the narrow decision space allowed to local entities might have limited the benefits of decentralization on users and providers. To discuss the costs and benefits of healthcare decentralization this paper uses the U-form and M-form typology to further illustrate the role of decision autonomy under healthcare decentralization. This paper argues that when evaluating healthcare decentralization, it is important to determine whether the benefits from decentralization are greater than its costs. The U-form and M-form framework is proposed as a useful typology to evaluate different types of institutional arrangements under healthcare decentralization. Under this model, the more decentralized organizational form (M-form) is superior if the benefits from flexibility exceed the costs of duplication and the more centralized organizational form (U-form) is superior if the savings from economies of scale outweigh the costly decision-making process from the center to the regions. Budgetary and financial autonomy and effective mechanisms to maintain local governments accountable for their spending behavior are key decision autonomy variables that could sway the cost-benefit analysis of healthcare decentralization. PMID:27694684

  20. 78 FR 39065 - Proposed Collection; Comment Request for Form 8655

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-28

    ... tax deposits. This form allows IRS to disclose tax account information and to provide duplicate copies... proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995... INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be...

  1. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

    ERIC Educational Resources Information Center

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

    The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

  2. 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…

  3. 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.…

  4. A Grand Bargain for Education Reform: New Rewards and Supports for New Accountability

    ERIC Educational Resources Information Center

    Hershberg, Theodore, Ed.; Robertson-Kraft, Claire, Ed.

    2009-01-01

    This book offers an ambitious new system for evaluating, compensating, and providing professional development for school teachers and administrators. In this realigned system, new forms of accountability are introduced, but they go hand in hand with new rewards and access to enhanced forms of professional development to help educators succeed in…

  5. 48 CFR 252.242-7004 - Material management and accounting system.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accounting system. 252.242-7004 Section 252.242-7004 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT... receives a report from the ACO that identifies any deficiencies in its MMAS, the Contractor shall respond...

  6. 78 FR 46177 - Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-30

    ...The Federal Energy Regulatory Commission (Commission) is revising its regulations to foster competition and transparency in ancillary services markets. The Commission is revising certain aspects of its current market-based rate regulations, ancillary services requirements under the pro forma open-access transmission tariff (OATT), and accounting and reporting requirements. Specifically, the Commission is revising its regulations to reflect reforms to its Avista policy governing the sale of ancillary services at market-based rates to public utility transmission providers. The Commission is also requiring each public utility transmission provider to add to its OATT Schedule 3 a statement that it will take into account the speed and accuracy of regulation resources in its determination of reserve requirements for Regulation and Frequency Response service, including as it reviews whether a self-supplying customer has made ``alternative comparable arrangements'' as required by the Schedule. The final rule also requires each public utility transmission provider to post certain Area Control Error data as described in the final rule. Finally, the Commission is revising the accounting and reporting requirements under its Uniform System of Accounts for public utilities and licensees and its forms, statements, and reports, contained in FERC Form No. 1, Annual Report of Major Electric Utilities, Licensees and Others, FERC Form No. 1-F, Annual Report for Nonmajor Public Utilities and Licensees, and FERC Form No. 3-Q, Quarterly Financial Report of Electric Utilities, Licensees, and Natural Gas Companies, to better account for and report transactions associated with the use of energy storage devices in public utility operations.

  7. 48 CFR 1845.7101 - Instructions for preparing NASA Form 1018.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... NASA Form 1018. 1845.7101 Section 1845.7101 Federal Acquisition Regulations System NATIONAL AERONAUTICS... Instructions for preparing NASA Form 1018. NASA must account for and report assets in accordance with 31 U.S.C...) instructions. Since contractors maintain NASA's official records for its assets in their possession, NASA must...

  8. 48 CFR 1845.7101 - Instructions for preparing NASA Form 1018.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... NASA Form 1018. 1845.7101 Section 1845.7101 Federal Acquisition Regulations System NATIONAL AERONAUTICS... Instructions for preparing NASA Form 1018. NASA must account for and report assets in accordance with 31 U.S.C...) instructions. Since contractors maintain NASA's official records for its assets in their possession, NASA must...

  9. 48 CFR 1845.7101 - Instructions for preparing NASA Form 1018.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... NASA Form 1018. 1845.7101 Section 1845.7101 Federal Acquisition Regulations System NATIONAL AERONAUTICS... Instructions for preparing NASA Form 1018. NASA must account for and report assets in accordance with 31 U.S.C...) instructions. Since contractors maintain NASA's official records for its assets in their possession, NASA must...

  10. 48 CFR 1845.7101 - Instructions for preparing NASA Form 1018.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... NASA Form 1018. 1845.7101 Section 1845.7101 Federal Acquisition Regulations System NATIONAL AERONAUTICS... Instructions for preparing NASA Form 1018. NASA must account for and report assets in accordance with 31 U.S.C...) instructions. Since contractors maintain NASA's official records for its assets in their possession, NASA must...

  11. 48 CFR 1845.7101 - Instructions for preparing NASA Form 1018.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... NASA Form 1018. 1845.7101 Section 1845.7101 Federal Acquisition Regulations System NATIONAL AERONAUTICS... Instructions for preparing NASA Form 1018. NASA must account for and report assets in accordance with 31 U.S.C...) instructions. Since contractors maintain NASA's official records for its assets in their possession, NASA must...

  12. Diagnostic Categories in Autobiographical Accounts of Illness.

    PubMed

    Kelly, Michael P

    2015-01-01

    Working within frameworks drawn from the writings of Immanuel Kant, Alfred Schutz, and Kenneth Burke, this article examines the role that diagnostic categories play in autobiographical accounts of illness, with a special focus on chronic disease. Four lay diagnostic categories, each with different connections to formal medical diagnostic categories, serve as typifications to make sense of the way the lifeworld changes over the course of chronic illness. These diagnostic categories are used in conjunction with another set of typifications: lay epidemiologies, lay etiologies, lay prognostics, and lay therapeutics. Together these serve to construct and reconstruct the self at the center of the lifeworld. Embedded within the lay diagnostic categories are narratives of progression, regression, or stability, forms of typification derived from literary and storytelling genres. These narratives are developed by the self in autobiographical accounts of illness.

  13. Dissociating 'what' and 'how' in visual form agnosia: a computational investigation.

    PubMed

    Vecera, S P

    2002-01-01

    Patients with visual form agnosia exhibit a profound impairment in shape perception (what an object is) coupled with intact visuomotor functions (how to act on an object), demonstrating a dissociation between visual perception and action. How can these patients act on objects that they cannot perceive? Although two explanations of this 'what-how' dissociation have been offered, each explanation has shortcomings. A 'pathway information' account of the 'what-how' dissociation is presented in this paper. This account hypothesizes that 'where' and 'how' tasks require less information than 'what' tasks, thereby allowing 'where/how' to remain relatively spared in the face of neurological damage. Simulations with a neural network model test the predictions of the pathway information account. Following damage to an input layer common to the 'what' and 'where/how' pathways, the model performs object identification more poorly than spatial localization. Thus, the model offers a parsimonious explanation of differential 'what-how' performance in visual form agnosia. The simulation results are discussed in terms of their implications for visual form agnosia and other neuropsychological syndromes.

  14. Does public reporting measure up? Federalism, accountability and child-care policy in Canada.

    PubMed

    Anderson, Lynell; Findlay, Tammy

    2010-01-01

    Governments in Canada have recently been exploring new accountability measures within intergovernmental relations. Public reporting has become the preferred mechanism in a range of policy areas, including early learning and child-care, and the authors assess its effectiveness as an accountability measure. The article is based on their experience with a community capacity-building project that considers the relationship between the public policy, funding and accountability mechanisms under the federal/provincial/territorial agreements related to child-care. The authors argue that in its current form, public reporting has not lived up to its promise of accountability to citizens. This evaluation is based on the standards that governments have set for themselves under the federal/provincial/territorial agreements, as well as guidelines set by the Public Sector Accounting Board, an independent body that develops accounting standards over time through consultation with governments.

  15. Balancing Fairness and Efficiency: The Impact of Identity-Blind and Identity-Conscious Accountability on Applicant Screening

    PubMed Central

    Self, William T.; Mitchell, Gregory; Mellers, Barbara A.; Tetlock, Philip E.; Hildreth, J. Angus D.

    2015-01-01

    This study compared two forms of accountability that can be used to promote diversity and fairness in personnel selections: identity-conscious accountability (holding decision makers accountable for which groups are selected) versus identity-blind accountability (holding decision makers accountable for making fair selections). In a simulated application screening process, undergraduate participants (majority female) sorted applicants under conditions of identity-conscious accountability, identity-blind accountability, or no accountability for an applicant pool in which white males either did or did not have a human capital advantage. Under identity-conscious accountability, participants exhibited pro-female and pro-minority bias, particularly in the white-male-advantage applicant pool. Under identity-blind accountability, participants exhibited no biases and candidate qualifications dominated interview recommendations. Participants exhibited greater resentment toward management under identity-conscious accountability. PMID:26660723

  16. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... each certificate of accounting of securities and similar investments in the custody of a registered management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and Securities... accounting of securities and similar investments in the custody of a registered management investment company...

  17. 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.

  18. 49 CFR 1248.5 - Report forms and date of filing.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 9 2013-10-01 2013-10-01 false Report forms and date of filing. 1248.5 Section 1248.5 Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (CONTINUED) ACCOUNTS, RECORDS AND REPORTS FREIGHT COMMODITY STATISTICS § 1248.5 Report forms and date of filing. ...

  19. 76 FR 10234 - Amendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-24

    ...FinCEN is issuing this final rule to amend the Bank Secrecy Act (BSA) regulations regarding reports of foreign financial accounts. The rule addresses the scope of the persons that are required to file reports of foreign financial accounts. The rule further specifies the types of accounts that are reportable, and provides filing relief in the form of exemptions for certain persons with signature or other authority over foreign financial accounts. Finally, the rule adopts provisions intended to prevent persons subject to the rule from avoiding their reporting requirement.

  20. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  1. A Longitudinal Study of Accounting Students' Ethical Judgement Making Ability

    ERIC Educational Resources Information Center

    Mohamed Saat, Maisarah; Porter, Stacey; Woodbine, Gordon

    2012-01-01

    This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universities participated in a longitudinal study…

  2. Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

    ERIC Educational Resources Information Center

    Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

    This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

  3. Forms of Spanking and Children's Externalizing Behaviors

    ERIC Educational Resources Information Center

    Lansford, Jennifer E.; Wager, Laura B.; Bates, John E.; Pettit, Gregory S.; Dodge, Kenneth A.

    2012-01-01

    Research suggests that corporal punishment is related to higher levels of child externalizing behavior, but there has been controversy regarding whether infrequent, mild spanking predicts child externalizing or whether more severe and frequent forms of corporal punishment account for the link. Mothers rated the frequency with which they spanked…

  4. Ru(II)-based metallosurfactant forming inverted aggregates.

    PubMed

    Domínguez-Gutiérrez, David; Surtchev, Marko; Eiser, Erika; Elsevier, Cornelis J

    2006-02-01

    Knowing the advantages of incorporating a transition metal into interfaces, we report on the first inverted aggregates formed using metallosurfactants. The metallosurfactant possesses four long linear tails that account for the shielding of the polar headgroup in apolar solvents. The nature of the so-formed aggregates changes dramatically from inverted vesicles (toluene) to inverted micelles (hexane). The size of the aggregates was determined using dynamic light scattering. Atomic force microscopy allowed us to study the dry structure of the vesicles on a glass surface.

  5. Community-Based School Finance and Accountability: A New Era for Local Control in Education Policy?

    ERIC Educational Resources Information Center

    Vasquez Heilig, Julian; Ward, Derrick R.; Weisman, Eric; Cole, Heather

    2014-01-01

    Top-down accountability policies have arguably had very limited impact over the past 20 years. Education stakeholders are now contemplating new forms of bottom-up accountability. In 2013, policymakers in California enacted a community-based approach that creates the Local Control Funding Formula (LCFF) process for school finance to increase…

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... number or access code, does not include a number or code in an encrypted form, as long as you do not... agency, an account number or similar form of access number or access code for a consumer's credit card... number or access code: (1) To your agent or service provider solely in order to perform marketing for...

  7. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... access number or access code, does not include a number or code in an encrypted form, as long as you do... reporting agency, an account number or similar form of access number or access code for a consumer's credit... number or access code: (1) To your agent or service provider solely in order to perform marketing for...

  8. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... access number or access code, does not include a number or code in an encrypted form, as long as you do... reporting agency, an account number or similar form of access number or access code for a consumer's credit... number or access code: (1) To your agent or service provider solely in order to perform marketing for...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... number or access code, does not include a number or code in an encrypted form, as long as you do not... agency, an account number or similar form of access number or access code for a consumer's credit card... number or access code: (1) To your agent or service provider solely in order to perform marketing for...

  10. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... number or access code, does not include a number or code in an encrypted form, as long as you do not... agency, an account number or similar form of access number or access code for a consumer's credit card... number or access code: (1) To your agent or service provider solely in order to perform marketing for...

  11. Sixth-Form Projects in Biology: A Case History.

    ERIC Educational Resources Information Center

    Robinson, P. M.; Parker, R. E.

    1981-01-01

    Some of the problems encountered in devising sixth-form projects are discussed and a detailed account given of one project in which a study was made of the effect of onion bulb volatiles on the germination of lettuce seed. (Author)

  12. Identifying Effective Signals to Predict Deleted and Suspended Accounts on Twitter across Languages

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

    Volkova, Svitlana; Bell, Eric B.

    Social networks have an ephemerality to them where accounts and messages are constantly being edited, deleted, or marked as private. This continuous change comes from concerns around privacy, a potential desire for deception, and spam-like behavior. In this study we analyze multiple large datasets of thousands of active and deleted Twitter accounts to produce a series of predictive features for the removal or shutdown of an account. We have selected these accounts from speakers of three languages -- Russian, Spanish, and English to evaluate if speakers of various languages behave differently with regards to deleting accounts. We find that unlikemore » previously used profile and network features, the discourse of deleted vs. active accounts forms the basis for highly accurate account deletion prediction. More precisely, we observed that the presence of a certain set of terms in user tweets leads to a higher likelihood for that user's account deletion. We show that the predictive power of profile, language, affect, and network features is not consistent across speakers of the three evaluated languages.« less

  13. Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

    ERIC Educational Resources Information Center

    Buckhaults, Jessica; Fisher, Diane

    2011-01-01

    In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

  14. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...

  15. Enduring powers of attorney: promoting attorneys' accountability as substitute decision makers.

    PubMed

    Tilse, Cheryl; Wilson, Jill; White, Ben; Willmott, Lindy; McCawley, Anne-Louise

    2014-09-01

    The misuse and abuse of Enduring Powers of Attorney (EPAs) by attorneys, particularly in relation to financial decision-making, is a growing concern. This paper explores the opportunities to enhance accountability of attorneys at the time of the execution of the document in Queensland. A four-stage multi-method design comprised a critical reference group; semi-structured interviews with 32 principals or potential principals, attorneys and witnesses; two focus groups with service providers and a state-wide survey of 76 principals, attorneys and witnesses. Across all methods and user groups, understanding the role and obligations of the attorney in an EPA was consistently identified as problematic. Promoting accountability and understanding can be addressed by greater attention to the role of the attorney in the forms/ guidelines and in the structure and witnessing of the forms, increased direction about record keeping and access to appropriate advice and support. © 2013 ACOTA.

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

    PubMed

    Grimaldi, P L; Bertko, J M

    1989-07-01

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

  17. Human Resource Accounting.

    DTIC Science & Technology

    1984-12-01

    costs . The goal of this thesis is to help the Portuguese Navy in formulating a formal and coherent approach to its human resource accounting , and in so...ABSTRACT Human Resource Accounting means accounting for people as an organizational asset. It is the measurement of the cost and value of people to the...29 II.HUMAN RESOURCE COSTS . . . . . . . . . . . 30 A. CONCEPTS OF COST AND MEASUREMENT METHODS . . . 30 1. Accounting Concepts of Costs

  18. Quantum Gauss-Jordan Elimination and Simulation of Accounting Principles on Quantum Computers

    NASA Astrophysics Data System (ADS)

    Diep, Do Ngoc; Giang, Do Hoang; Van Minh, Nguyen

    2017-06-01

    The paper is devoted to a version of Quantum Gauss-Jordan Elimination and its applications. In the first part, we construct the Quantum Gauss-Jordan Elimination (QGJE) Algorithm and estimate the complexity of computation of Reduced Row Echelon Form (RREF) of N × N matrices. The main result asserts that QGJE has computation time is of order 2 N/2. The second part is devoted to a new idea of simulation of accounting by quantum computing. We first expose the actual accounting principles in a pure mathematics language. Then, we simulate the accounting principles on quantum computers. We show that, all accounting actions are exhousted by the described basic actions. The main problems of accounting are reduced to some system of linear equations in the economic model of Leontief. In this simulation, we use our constructed Quantum Gauss-Jordan Elimination to solve the problems and the complexity of quantum computing is a square root order faster than the complexity in classical computing.

  19. 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.…

  20. Design optimization of cold-formed steel portal frames taking into account the effect of building topology

    NASA Astrophysics Data System (ADS)

    Phan, Duoc T.; Lim, James B. P.; Sha, Wei; Siew, Calvin Y. M.; Tanyimboh, Tiku T.; Issa, Honar K.; Mohammad, Fouad A.

    2013-04-01

    Cold-formed steel portal frames are a popular form of construction for low-rise commercial, light industrial and agricultural buildings with spans of up to 20 m. In this article, a real-coded genetic algorithm is described that is used to minimize the cost of the main frame of such buildings. The key decision variables considered in this proposed algorithm consist of both the spacing and pitch of the frame as continuous variables, as well as the discrete section sizes. A routine taking the structural analysis and frame design for cold-formed steel sections is embedded into a genetic algorithm. The results show that the real-coded genetic algorithm handles effectively the mixture of design variables, with high robustness and consistency in achieving the optimum solution. All wind load combinations according to Australian code are considered in this research. Results for frames with knee braces are also included, for which the optimization achieved even larger savings in cost.

  1. 45 CFR 158.241 - Form of rebate.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... method that was used for payment, such as credit card or direct debit. ... in the form of a premium credit, lump-sum check, or, if an enrollee paid the premium using a credit card or direct debit, by lump-sum reimbursement to the account used to pay the premium. (2) Any rebate...

  2. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

  3. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

  4. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance 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 Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

  5. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

  6. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance 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 Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

  7. 78 FR 3496 - Reports, Forms, and Recordkeeping Requirements

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-16

    .... NHTSA-2012-0179] Reports, Forms, and Recordkeeping Requirements AGENCY: National Highway Traffic Safety... other economic costs associated with motor vehicle crashes. In 2010, 899,000 police-reported crashes involved a distracted driver. This number accounts for 17 percent of the total number of police-reported...

  8. How language production shapes language form and comprehension

    PubMed Central

    MacDonald, Maryellen C.

    2012-01-01

    Language production processes can provide insight into how language comprehension works and language typology—why languages tend to have certain characteristics more often than others. Drawing on work in memory retrieval, motor planning, and serial order in action planning, the Production-Distribution-Comprehension (PDC) account links work in the fields of language production, typology, and comprehension: (1) faced with substantial computational burdens of planning and producing utterances, language producers implicitly follow three biases in utterance planning that promote word order choices that reduce these burdens, thereby improving production fluency. (2) These choices, repeated over many utterances and individuals, shape the distributions of utterance forms in language. The claim that language form stems in large degree from producers' attempts to mitigate utterance planning difficulty is contrasted with alternative accounts in which form is driven by language use more broadly, language acquisition processes, or producers' attempts to create language forms that are easily understood by comprehenders. (3) Language perceivers implicitly learn the statistical regularities in their linguistic input, and they use this prior experience to guide comprehension of subsequent language. In particular, they learn to predict the sequential structure of linguistic signals, based on the statistics of previously-encountered input. Thus, key aspects of comprehension behavior are tied to lexico-syntactic statistics in the language, which in turn derive from utterance planning biases promoting production of comparatively easy utterance forms over more difficult ones. This approach contrasts with classic theories in which comprehension behaviors are attributed to innate design features of the language comprehension system and associated working memory. The PDC instead links basic features of comprehension to a different source: production processes that shape language form

  9. Ynamides in Ring Forming Transformations

    PubMed Central

    WANG, XIAO-NA; YEOM, HYUN-SUK; FANG, LI-CHAO; HE, SHUZHONG; MA, ZHI-XIONG; KEDROWSKI, BRANT L.; HSUNG, RICHARD P.

    2013-01-01

    Conspectus The ynamide functional group activates carbon-carbon triple bonds through an attached nitrogen atom that bears an electron-withdrawing group. As a result, the alkyne has both electrophilic and nucleophilic properties. Through the selection of the electron-withdrawing group attached to nitrogen chemists can modulate the electronic properties and reactivity of ynamides, making these groups versatile synthetic building blocks. The reactions of ynamides also lead directly to nitrogen-containing products, which provides access to important structural motifs found in natural products and molecules of medicinal interest. Therefore, researchers have invested increasing time and research in the chemistry of ynamides in recent years. This Account surveys and assesses new organic transformations involving ynamides developed in our laboratory and in others around the world. We showcase the synthetic power of ynamides for rapid assembly of complex molecular structures. Among the recent reports of ynamide transformations, ring-forming reactions provide a powerful tool for generating molecular complexity quickly. In addition to their synthetic utility, such reactions are mechanistically interesting. Therefore, we focus primarily on the cyclization chemistry of ynamides. This Account highlights ynamide reactions that are useful in the rapid synthesis of cyclic and polycyclic structural manifolds. We discuss the mechanisms active in the ring formations and describe representative examples that demonstrate the scope of these reactions and provide mechanistic insights. In this discussion we feature examples of ynamide reactions involving radical cyclizations, ring-closing metathesis, transition metal and non-transition metal mediated cyclizations, cycloaddition reactions, and rearrangements. The transformations presented rapidly introduce structural complexity and include nitrogen within, or in close proximity to, a newly formed ring (or rings). Thus, ynamides have emerged

  10. The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

    ERIC Educational Resources Information Center

    Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

    2000-01-01

    A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

  11. Accounting for quality: on the relationship between accounting and quality improvement in healthcare.

    PubMed

    Pflueger, Dane

    2015-04-23

    Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health Service (NHS) with findings from the broadly defined 'social studies of accounting' literature and illustrative examples. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what they do to practice, and the development of distinctively skeptical calculative cultures.

  12. Color-Object Interference: Further Tests of an Executive Control Account

    ERIC Educational Resources Information Center

    La Heij, Wido; Boelens, Harrie

    2011-01-01

    Young children are slower in naming the color of a meaningful picture than in naming the color of an abstract form (Stroop-like color-object interference). The current experiments tested an executive control account of this phenomenon. First, color-object interference was observed in 6- and 8-year-olds but not in 12- and 16-year-olds (Experiment…

  13. Variation in growth form and precocity at birth in eutherian mammals.

    PubMed Central

    Gaillard, J M; Pontier, D; Allaine, D; Loison, A; Herve, J C; Heizmann, A

    1997-01-01

    Using the flexible Chapman-Richards model for describing the growth curves from birth to adulthood of 69 species of eutherian mammals, we demonstrate that growth form differs among eutherian mammals. Thereby the commonly used Gompertz model can no longer be considered as the general model for describing mammalian growth. Precocial mammals have their peak growth rate earlier in the growth process than altricial mammals. However, the position on the altricial-precocial continuum accounts for most growth-form differences only between mammalian lineages. Within mammalian genera differences in growth form are not related to precocity at birth. This indicates that growth form may have been associated with precocity at birth early in mammalian evolution, when broad patterns of body development radiated. We discuss four non-exclusive interpretations to account for the role of precocity at birth on the observed variation in growth form among mammals. Precocial and altricial mammals could differ according to (i) the distribution of energy output by the mother, (ii) the ability of the young to assimilate the milk yield, (iii) the allocation of energy by the young between competing functions and (iv) the position of birth between conception and attainment of physical maturity. PMID:9225478

  14. 45 CFR 158.241 - Form of rebate.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... check or lump-sum reimbursement using the same method that was used for payment, such as credit card or... in the form of a premium credit, lump-sum check, or, if an enrollee paid the premium using a credit card or direct debit, by lump-sum reimbursement to the account used to pay the premium. (2) Any rebate...

  15. Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

    ERIC Educational Resources Information Center

    Williams, Satina V.; Schwartz, Bill N.

    2002-01-01

    Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

  16. Discussion on water resources value accounting and its application

    NASA Astrophysics Data System (ADS)

    Guo, Biying; Huang, Xiaorong; Ma, Kai; Gao, Linyun; Wang, Yanqiu

    2018-06-01

    The exploration of the compilation of natural resources balance sheet has been proposed since 2013. Several elements of water resources balance sheet have been discussed positively in China, including basic concept, framework and accounting methods, which focused on calculating the amount of water resources with statistical methods but lacked the analysis of the interrelationship between physical volume and magnitude of value. Based on the study of physical accounting of water resources balance sheet, the connotation of water resources value is analyzed in combination with research on the value of water resources in the world. What's more, the theoretical framework, form of measurement and research methods of water resources value accounting are further explored. Taking Chengdu, China as an example, the index system of water resources balance sheet in Chengdu which includes both physical and valuable volume is established to account the depletion of water resources, environmental damage and ecological water occupation caused by economic and social water use. Moreover, the water resources balance sheet in this region which reflects the negative impact of the economy on the environment is established. It provides a reference for advancing water resources management, improving government and social investment, realizing scientific and rational allocation of water resources.

  17. 39 CFR 3001.10 - Form and number of copies of documents.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... document filed with the Commission must be submitted through Filing Online by an account holder, unless a... Filing Online. (3) The form of documents filed as library references is governed by § 3001.31(b)(2)(iv... filed both online and in hardcopy form pursuant to paragraph (b) of this section. (5) Documents filed...

  18. 39 CFR 3001.10 - Form and number of copies of documents.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... document filed with the Commission must be submitted through Filing Online by an account holder, unless a... Filing Online. (3) The form of documents filed as library references is governed by § 3001.31(b)(2)(iv... filed both online and in hardcopy form pursuant to paragraph (b) of this section. (5) Documents filed...

  19. Selection of Technical Communication Concepts for Integration into an Accounting Information Systems Course: A WAC Case Study.

    ERIC Educational Resources Information Center

    Gelinas, Ulric J., Jr.; Rama, D. V.; Skelton, Terrance M.

    1997-01-01

    Profiles a writing-across-the-curriculum project in an accountancy program. Notes that the team's collaborative process produced three critical planning decisions: (1) establishing "fitness-for-use" for evaluating student communications; (2) selecting only those forms of communication used in accountancy; and (3) teaching only those…

  20. The free-energy self: a predictive coding account of self-recognition.

    PubMed

    Apps, Matthew A J; Tsakiris, Manos

    2014-04-01

    Recognising and representing one's self as distinct from others is a fundamental component of self-awareness. However, current theories of self-recognition are not embedded within global theories of cortical function and therefore fail to provide a compelling explanation of how the self is processed. We present a theoretical account of the neural and computational basis of self-recognition that is embedded within the free-energy account of cortical function. In this account one's body is processed in a Bayesian manner as the most likely to be "me". Such probabilistic representation arises through the integration of information from hierarchically organised unimodal systems in higher-level multimodal areas. This information takes the form of bottom-up "surprise" signals from unimodal sensory systems that are explained away by top-down processes that minimise the level of surprise across the brain. We present evidence that this theoretical perspective may account for the findings of psychological and neuroimaging investigations into self-recognition and particularly evidence that representations of the self are malleable, rather than fixed as previous accounts of self-recognition might suggest. Copyright © 2013 Elsevier Ltd. All rights reserved.

  1. The free-energy self: A predictive coding account of self-recognition

    PubMed Central

    Apps, Matthew A.J.; Tsakiris, Manos

    2013-01-01

    Recognising and representing one’s self as distinct from others is a fundamental component of self-awareness. However, current theories of self-recognition are not embedded within global theories of cortical function and therefore fail to provide a compelling explanation of how the self is processed. We present a theoretical account of the neural and computational basis of self-recognition that is embedded within the free-energy account of cortical function. In this account one’s body is processed in a Bayesian manner as the most likely to be “me”. Such probabilistic representation arises through the integration of information from hierarchically organised unimodal systems in higher-level multimodal areas. This information takes the form of bottom-up “surprise” signals from unimodal sensory systems that are explained away by top-down processes that minimise the level of surprise across the brain. We present evidence that this theoretical perspective may account for the findings of psychological and neuroimaging investigations into self-recognition and particularly evidence that representations of the self are malleable, rather than fixed as previous accounts of self-recognition might suggest. PMID:23416066

  2. Hot forming of composite prepreg: Numerical analyses

    NASA Astrophysics Data System (ADS)

    Guzman-Maldonado, Eduardo; Hamila, Nahiène; Boisse, Philippe; El Azzouzi, Khalid; Tardif, Xavier; Moro, Tanguy; Chatel, Sylvain; Fideu, Paulin

    2017-10-01

    The work presented here is part of the "FORBANS" project about the Hot Drape Forming (HDF) process consisting of unidirectional prepregs laminates. To ensure a fine comprehension of this process a combination strategy between experiment and numerical analysis is adopted. This paper is focused on the numerical analysis using the finite element method (FEM) with a hyperelastic constitutive law. Each prepreg layer is modelled by shell elements. These elements consider the tension, in-plane shear and bending behaviour of the ply at different temperatures. The contact/friction during the forming process is taken into account using forward increment Lagrange multipliers.

  3. Proton and neutron electromagnetic form factors and uncertainties

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

    Ye, Zhihong; Arrington, John; Hill, Richard J.

    We determine the nucleon electromagnetic form factors and their uncertainties from world electron scattering data. The analysis incorporates two-photon exchange corrections, constraints on the low-Q 2 and high-Q 2 behavior, and additional uncertainties to account for tensions between different data sets and uncertainties in radiative corrections.

  4. Proton and neutron electromagnetic form factors and uncertainties

    DOE PAGES

    Ye, Zhihong; Arrington, John; Hill, Richard J.; ...

    2017-12-06

    We determine the nucleon electromagnetic form factors and their uncertainties from world electron scattering data. The analysis incorporates two-photon exchange corrections, constraints on the low-Q 2 and high-Q 2 behavior, and additional uncertainties to account for tensions between different data sets and uncertainties in radiative corrections.

  5. A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

    ERIC Educational Resources Information Center

    Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

    2015-01-01

    The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

  6. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 146, Accounts receivable from associate companies. 367.1460 Section 367.1460 Conservation of Power and Water Resources...

  7. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2340... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 234, Accounts payable to associate companies. 367.2340 Section 367.2340 Conservation of Power and Water Resources...

  8. Identity, community and care in online accounts of hereditary colorectal cancer syndrome.

    PubMed

    Ross, Emily; Broer, Tineke; Kerr, Anne; Cunningham-Burley, Sarah

    2018-01-01

    Sociological literature has explored how shifts in the point at which individuals may be designated as diseased impact upon experiences of ill health. Research has shown that experiences of being genetically "at risk" are shaped by and shape familial relations, coping strategies, and new forms of biosociality. Less is known about how living with genetic risk is negotiated in the everyday and over time, and the wider forms of identity, communities and care this involves. This article explores these arrangements drawing on online bloggers' accounts of Familial Adenomatous Polyposis (FAP). We show how accounts of genetic risk co-exist with more palpable experiences of FAP in everyday life, notably the consequences of prophylactic surgeries. We consider how the act of blogging represents but also constitutes everyday experiences of hereditary cancer syndrome as simultaneously ordinary and exceptional, and reflect on the implications of our analysis for understanding experiences of genetic cancer risk.

  9. Unraveling Complexity in the Solid Form Screening of a Pharmaceutical Salt: Why so Many Forms? Why so Few?

    PubMed Central

    2017-01-01

    The solid form landscape of 5-HT2a antagonist 3-(4-(benzo[d]isoxazole-3-yl)piperazin-1-yl)-2,2-dimethylpropanoic acid hydrochloride (B5HCl) proved difficult to establish. Many crystalline materials were produced by solid form screening, but few forms readily grew high quality crystals to afford a clear picture or understanding of the solid form landscape. Careful control of crystallization conditions, a range of experimental methods, computational modeling of solvate structures, and crystal structure prediction were required to see potential arrangements of the salt in its crystal forms. Structural diversity in the solid form landscape of B5HCl was apparent in the layer structures for the anhydrate polymorphs (Forms I and II), dihydrate and a family of solvates with alcohols. The alcohol solvates, which provided a distinct packing from the neat forms and the dihydrate, form layers with conserved hydrogen bonding between B5HCl and the solvent, as well as stacking of the aromatic rings. The ability of the alcohol hydrocarbon moieties to efficiently pack between the layers accounted for the difficulty in growing some solvate crystals and the inability of other solvates to crystallize altogether. Through a combination of experiment and computation, the crystallization problems, form stability, and desolvation pathways of B5HCl have been rationalized at a molecular level. PMID:29018305

  10. Children's Narrative Accounts and Judgments of Their Own Peer-Exclusion Experiences

    ERIC Educational Resources Information Center

    Wainryb, Cecilia; Komolova, Masha; Brehl, Beverly

    2014-01-01

    Although exclusion is commonly thought of as a form of relational or social aggression, it often reflects attempts at maintaining friendships, drawing group boundaries, and optimizing group functioning and can thus also be considered an inevitable feature of normative social interactions. This study examines the narrative accounts and judgments of…

  11. Task Force on Education Funding Equity, Accountability, and Partnerships. Preliminary Report.

    ERIC Educational Resources Information Center

    Maryland State Dept. of Legislative Services, Annapolis.

    In 1997, Maryland formed the Task Force on Education Funding Equity, Accountability, and Partnerships to ensure that students throughout Maryland have an equal opportunity for academic success. The Task Force's preliminary report features a comprehensive review of education funding and programs in grades K-12. The report presents membership and…

  12. Who (Else) Is the Teacher? Cautionary Notes on Teacher Accountability Systems

    ERIC Educational Resources Information Center

    Valli, Linda; Croninger, Robert G.; Walters, Kirk

    2007-01-01

    This article examines a premise underlying teacher accountability policies, namely, that annual student learning gains can be attributed to individual teachers. After analyzing data collected in fourth- and fifth-grade reading and mathematics classes in 18 schools, the authors identify forms of instructional design that rely on multiple teachers.…

  13. 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…

  14. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References AGENCIES... Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial... Accounting Principles (GAAP) (``Codification of GAAP''). DATES: Interested parties should submit written...

  15. 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…

  16. 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"…

  17. Organizational responses to accountability requirements: Do we get what we expect?

    PubMed

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

    In health care, accountability is being championed as a promising approach to meeting the dual imperatives of improving care quality while managing constrained budgets. Few studies focus on public sector organizations' responsiveness to government imperatives for accountability. We applied and adapted a theory of organizational responsiveness to community care agencies operating in Ontario, Canada, asking the question: What is the array of realized organizational responses to government-imposed accountability requirements among community agencies that receive public funds to provide home and community care? A sequential complementary mixed methods approach was used. It gathered data through a survey of 114 home and community care organizations in Ontario and interviews with 20 key informants representing 13 home and community care agencies and four government agencies. It generated findings using a parallel mixed analysis technique. In addition to responses predicted by the theory, we found that organizations engage in active, as well as passive, forms of compliance; we refer to this response as internal modification in which internal policies, practices, and/or procedures are changed to meet accountability requirements. We also found that environmental factors, such as the presence of an association representing organizational interests, can influence bargaining tactics. Our study helps us to better understand the range of likely responses to accountability requirements and is a first step toward encouraging the development of accountability frameworks that favor positive outcomes for organizations and those holding them to account. Tailoring agreements to organizational environments, aligning perceived compliance with behaviors that encourage improved performance, and allowing for flexibility in accountability arrangements are suggested strategies to support beneficial outcomes.

  18. Overview of DYMCAS, the Y-12 Material Control And Accountability System

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

    Alspaugh, D. H.

    2001-07-01

    This paper gives an overview of DYMCAS, the material control and accountability information system for the Y-12 National Security Complex. A common misconception, even within the DOE community, understates the nature and complexity of material control and accountability (MC and A) systems, likening them to parcel delivery systems tracking packages at various locations or banking systems that account for money, down to the penny. A major point set forth in this paper is that MC and A systems such as DYMCAS can be and often are very complex. Given accountability reporting requirements and the critical and sensitive nature of themore » task, no MC and A system can be simple. The complexity of site-level accountability systems, however, varies dramatically depending on the amounts, kinds, and forms of nuclear materials and the kinds of processing performed at the site. Some accountability systems are tailored to unique and highly complex site-level materials and material processing and, consequently, are highly complex systems. Sites with less complexity require less complex accountability systems, and where processes and practices are the same or similar, sites on the mid-to-low end of the complexity scale can effectively utilize a standard accountability system. In addition to being complex, a unique feature of DYMCAS is its integration with the site production control and manufacturing system. This paper will review the advantages of such integration, as well as related challenges, and make the point that the effectiveness of complex MC and A systems can be significantly enhanced through appropriate systems integration.« less

  19. Computerized accounting for the dental office. Using horizontal applications general ledger software.

    PubMed

    Garsson, B

    1988-01-01

    Remember that computer software is designed for accrual accounting, whereas your business operates and reports income on a cash basis. The rules of tax law stipulate that professional practices may use the cash method of accounting, but if accrual accounting is ever used to report taxable income the government may not permit a switch back to cash accounting. Therefore, always consider the computer as a bookkeeper, not a substitute for a qualified accountant. (Your accountant will have readily accessible payroll and general ledger data available for analysis and tax reports, thanks to the magic of computer processing.) Accounts Payable reports are interfaced with the general ledger and are of interest for transaction detail, open invoice and cash flow analysis, and for a record of payments by vendor. Payroll reports, including check register and withholding detail are provided and interfaced with the general ledger. The use of accounting software expands the use of in-office computers to areas beyond professional billing and insurance form generation. It simplifies payroll recordkeeping; maintains payables details; integrates payables, receivables, and payroll with general ledger files; provides instantaneous information on all aspects of the business office; and creates a continuous "audit-trail" following the entering of data. The availability of packaged accounting software allows the professional business office an array of choices. The person(s) responsible for bookkeeping and accounting should choose carefully, ensuring that any system is easy to use, has been thoroughly tested, and provides at least as much control over office records as has been outlined in this article.

  20. Teen Dating Violence

    MedlinePlus

    ... DELTA PREP States Public Health Leadership Initiative (PHL) Social Media Past Projects Get Email Updates To receive email ... Response Data & Statistics (WISQARS) Funded Programs Press Room Social Media Publications Injury Center Teen Dating Violence Recommend on ...

  1. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... variable life insurance policies. Form N-6 shall be used as the registration statement to be filed pursuant... insurance policies to register as unit investment trusts. This form shall also be used for registration... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form N-6, registration...

  2. Spatial forms and mental imagery.

    PubMed

    Price, Mark C

    2009-01-01

    Four studies investigated how general mental imagery might be involved in mediating the phenomenon of 'synaesthetic' spatial forms - i.e., the experience that sequences such as months or numbers have spatial locations. In Study 1, people with spatial forms scored higher than controls on visual imagery self-report scales. This is consistent with the suggestion that strong general imagery is at least a necessary condition to experience spatial forms. However self-reported spatial imagery did not differ between groups, suggesting either that the spatial nature of forms is mediated by special synaesthetic mechanisms, or that forms are depictive visual images rather than explicit spatial models. A methodological implication of Study 1 was that a general tendency for people with spatial forms to use imagery strategies might account for some of their previously-reported behavioural differences with control groups. This concern was supported by Studies 2-4. Normal participants were encouraged to visually image the months in various spatial layouts, and spatial associations for months were tested using left/right key presses to classify month names as belonging to the first or second half of the year (Studies 2-3) or as odd/even (Study 4). Reaction times showed month-SNARC (Spatial Numerical Association of Response Codes) effects of similar magnitude to previously-reported data from spatial form participants (Price and Mentzoni, 2008). Additionally, reversing the spatial associations within instructed images was sufficient to reverse the direction of observed month-SNARC effects (i.e., positive vs negative slope), just as different spatial forms were previously shown to modulate the direction of effects (ibid.). Results challenge whether previously observed behavioural differences between spatial form and control groups need to be explained in terms of special synaesthetic mechanisms rather than intentional imagery strategies. It is argued that usually strong general

  3. 45 CFR 158.241 - Form of rebate.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... reimbursement using the same method that was used for payment, such as credit card or direct debit. [75 FR 74921... in the form of a premium credit, lump-sum check, or, if an enrollee paid the premium using a credit card or direct debit, by lump-sum reimbursement to the account used to pay the premium. (2) For each of...

  4. Task Force on Education Funding Equity, Accountability, and Partnerships. Final Report.

    ERIC Educational Resources Information Center

    Maryland State Dept. of Legislative Services, Annapolis.

    In 1997, Maryland formed the Task Force on Education Funding Equity, Accountability, and Partnerships. The group made a comprehensive review of education funding and programs in grades K-12 to ensure that students throughout Maryland have an equal opportunity for academic success. The task force's final report features the membership roster, the…

  5. Paired-Associate Learning Ability Accounts for Unique Variance in Orthographic Learning

    ERIC Educational Resources Information Center

    Wang, Hua-Chen; Wass, Malin; Castles, Anne

    2017-01-01

    Paired-associate learning is a dynamic measure of the ability to form new links between two items. This study aimed to investigate whether paired-associate learning ability is associated with success in orthographic learning, and if so, whether it accounts for unique variance beyond phonological decoding ability and orthographic knowledge. A group…

  6. Accountable Care Organizations and Transaction Cost Economics.

    PubMed

    Mick, Stephen S Farnsworth; Shay, Patrick D

    2016-12-01

    Using a Transaction Cost Economics (TCE) approach, this paper explores which organizational forms Accountable Care Organizations (ACOs) may take. A critical question about form is the amount of vertical integration that an ACO may have, a topic central to TCE. We posit that contextual factors outside and inside an ACO will produce variable transaction costs (the non-production costs of care) such that the decision to integrate vertically will derive from a comparison of these external versus internal costs, assuming reasonably rational management abilities. External costs include those arising from environmental uncertainty and complexity, small numbers bargaining, asset specificity, frequency of exchanges, and information "impactedness." Internal costs include those arising from human resource activities including hiring and staffing, training, evaluating (i.e., disciplining, appraising, or promoting), and otherwise administering programs. At the extreme, these different costs may produce either total vertical integration or little to no vertical integration with most ACOs falling in between. This essay demonstrates how TCE can be applied to the ACO organization form issue, explains TCE, considers ACO activity from the TCE perspective, and reflects on research directions that may inform TCE and facilitate ACO development. © The Author(s) 2016.

  7. A Study on Financial Reporting Standards and Accounting Quality- Evidence from China

    NASA Astrophysics Data System (ADS)

    Liou, Cheng-Hwai

    2013-02-01

    According to institutional theorists, the forms and business models of corporation are mainly shaped by factors such as politics, regulations, social norms and cultures. This paper examines how the International Financial Reporting Standards (IFRS) and institutional environment influence the accounting quality, in response to the threat of political extraction in China. We took mainland China as an example instead in our study, following the accounting quality definition of Barth et al. [2], we found that the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. After testing the Regression model, our empirical research achieved two conclusions: 1) IFRS adoption in China should significantly improve the accounting quality, and 2) IFRS and institutional environment should synthetically influence the quality of accounting as well.

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

    ERIC Educational Resources Information Center

    McCormick, Alexander C.

    2009-01-01

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

  9. Accounting for planet-shaped planetary nebulae

    NASA Astrophysics Data System (ADS)

    Sabach, Efrat; Soker, Noam

    2018-01-01

    By following the evolution of several observed exoplanetary systems, we show that by lowering the mass-loss rate of single solar-like stars during their two giant branches, these stars will swallow their planets at the tip of their asymptotic giant branch (AGB) phase. This will most likely lead the stars to form elliptical planetary nebulae (PNe). Under the traditional mass-loss rate these stars will hardly form observable PNe. Stars with a lower mass-loss rate as we propose, about 15 per cent of the traditional mass-loss rate of single stars, leave the AGB with much higher luminosities than what traditional evolution produces. Hence, the assumed lower mass-loss rate might also account for the presence of bright PNe in old stellar populations. We present the evolution of four exoplanetary systems that represent stellar masses in the range of 0.9-1.3 M⊙. The justification for this low mass-loss rate is our assumption that the stellar samples that were used to derive the traditional average single-star mass-loss rate were contaminated by stars that suffer binary interaction.

  10. 78 FR 2412 - Request for Public Comment: 30-Day Proposed Information Collection: Indian Health Service Forms...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-11

    ... Accounting of Disclosures,'' is used to document an individual's request for an accounting of disclosures of...-2) Request for Accounting of Disclosures (OMB Form 15,000 1 10/60 2,500 No. 0917-0030, IHS-913... receive a valid authorization for its use or disclosure of protected health information for other than for...

  11. The Organizational Account of Function is an Etiological Account of Function.

    PubMed

    Artiga, Marc; Martínez, Manolo

    2016-06-01

    The debate on the notion of function has been historically dominated by dispositional and etiological accounts, but recently a third contender has gained prominence: the organizational account. This original theory of function is intended to offer an alternative account based on the notion of self-maintaining system. However, there is a set of cases where organizational accounts seem to generate counterintuitive results. These cases involve cross-generational traits, that is, traits that do not contribute in any relevant way to the self-maintenance of the organism carrying them, but instead have very important effects on organisms that belong to the next generation. We argue that any plausible solution to the problem of cross-generational traits shows that the organizational account just is a version of the etiological theory and, furthermore, that it does not provide any substantive advantage over standard etiological theories of function.

  12. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2011.

    PubMed

    Fronstin, Paul

    2012-01-01

    ASSET LEVELS GROWING: In 2011, there was $12.4 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 8.4 million accounts, according to data from the 2011 EBRI/MGA Consumer Engagement in Health Care Survey, sponsored by EBRI and Matthew Greenwald & Associates. This is up from 2006, when there were 1.3 million accounts with $873.4 million in assets, and 2010, when 5.4 million accounts held $7.3 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCES INCREASED: After average account balances leveled off in 2008 and 2009, and fell slightly in 2010, they increased in 2011. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. In 2011, average account balances increased to $1,470, a 9 percent increase from 2010. TOTAL AND AVERAGE ROLLOVERS INCREASE: After declining to $1,029 in 2010, average rollover amounts increased to $1,208 in 2011. Total assets being rolled over increased as well: $6.7 billion was rolled over in 2011, up from $3.7 billion in 2010. The percentage of individuals without a rollover remained at 13 percent in 2011. HEALTHY BEHAVIOR DOES NOT MEAN HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who smoke have more money in their accounts than those who do not smoke. In contrast, obese individuals have less money in their account than the nonobese. There is very little difference in account balances by level of exercise. Very small differences were found in account balances and rollover amounts between individuals who used cost or quality information, compared with those who did not use such information. However, next to no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors. When a difference

  13. 77 FR 60129 - 60-Day Proposed Information Collection: Indian Health Service Forms To Implement the Privacy Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-02

    ... request that the covered entity provide an accounting of disclosures of protected health information made by the covered entity. The form IHS-913 ``Request for an Accounting of Disclosures'' is used to document an individual's request for an accounting of disclosures of their protected health information and...

  14. Accounting Issues: An Essay Series Part I--Introduction to Accounting Theory and Cash

    ERIC Educational Resources Information Center

    Laux, Judy

    2007-01-01

    Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting. This is the first in a series of articles designed to facilitate this realignment. Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to…

  15. School Food Service Financial Management Handbook for Uniform Accounting. Simplified System.

    ERIC Educational Resources Information Center

    Food and Nutrition Service (USDA), Washington, DC.

    This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a simplified form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger school…

  16. School Food Service Financial Management Handbook for Uniform Accounting. Complete System.

    ERIC Educational Resources Information Center

    Food and Nutrition Service (USDA), Washington, DC.

    This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a completely detailed form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger…

  17. Access and accounting schemes of wireless broadband

    NASA Astrophysics Data System (ADS)

    Zhang, Jian; Huang, Benxiong; Wang, Yan; Yu, Xing

    2004-04-01

    In this paper, two wireless broadband access and accounting schemes were introduced. There are some differences in the client and the access router module between them. In one scheme, Secure Shell (SSH) protocol is used in the access system. The SSH server makes the authentication based on private key cryptography. The advantage of this scheme is the security of the user's information, and we have sophisticated access control. In the other scheme, Secure Sockets Layer (SSL) protocol is used the access system. It uses the technology of public privacy key. Nowadays, web browser generally combines HTTP and SSL protocol and we use the SSL protocol to implement the encryption of the data between the clients and the access route. The schemes are same in the radius sever part. Remote Authentication Dial in User Service (RADIUS), as a security protocol in the form of Client/Sever, is becoming an authentication/accounting protocol for standard access to the Internet. It will be explained in a flow chart. In our scheme, the access router serves as the client to the radius server.

  18. Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

    PubMed

    Garner, M; Grossman, W

    1991-02-01

    The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

  19. Accounting for misclassification error in retrospective smoking data.

    PubMed

    Kenkel, Donald S; Lillard, Dean R; Mathios, Alan D

    2004-10-01

    Recent waves of major longitudinal surveys in the US and other countries include retrospective questions about the timing of smoking initiation and cessation, creating a potentially important but under-utilized source of information on smoking behavior over the life course. In this paper, we explore the extent of, consequences of, and possible solutions to misclassification errors in models of smoking participation that use data generated from retrospective reports. In our empirical work, we exploit the fact that the National Longitudinal Survey of Youth 1979 provides both contemporaneous and retrospective information about smoking status in certain years. We compare the results from four sets of models of smoking participation. The first set of results are from baseline probit models of smoking participation from contemporaneously reported information. The second set of results are from models that are identical except that the dependent variable is based on retrospective information. The last two sets of results are from models that take a parametric approach to account for a simple form of misclassification error. Our preliminary results suggest that accounting for misclassification error is important. However, the adjusted maximum likelihood estimation approach to account for misclassification does not always perform as expected. Copyright 2004 John Wiley & Sons, Ltd.

  20. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit and...

  1. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and Banking..., suspension, or debarment of independent public accountants and accounting firms performing audit services. (a... independent public accountants and their accounting firms from performing independent audit and attestation...

  2. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and Banking..., suspension, or debarment of independent public accountants and accounting firms performing audit services. (a... independent public accountants and their accounting firms from performing independent audit and attestation...

  3. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit and...

  4. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... independent public accountants and accounting firms performing audit services. 390.97 Section 390.97 Banks and... debarment of independent public accountants and accounting firms performing audit services. (a) Scope. This... accountants and their accounting firms from performing independent audit and attestation services required by...

  5. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... independent public accountants and accounting firms performing audit services. 390.97 Section 390.97 Banks and... debarment of independent public accountants and accounting firms performing audit services. (a) Scope. This... accountants and their accounting firms from performing independent audit and attestation services required by...

  6. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... independent public accountants and accounting firms performing audit services. 390.97 Section 390.97 Banks and... debarment of independent public accountants and accounting firms performing audit services. (a) Scope. This... accountants and their accounting firms from performing independent audit and attestation services required by...

  7. Immunogenicity of Phleum pratense depigmented allergoid vaccines: experimental study in rabbits.

    PubMed

    Iraola, V; Gallego, M T; López-Matas, M A; Morales, M; Bel, I; García, N; Carnés, J

    2012-01-01

    Immunogenicity studies are based on accurate preclinical and clinical assessment of pharmaceutical products. The immunogenicity of modified allergen vaccines has not been fully elucidated, and the mechanisms involved are not well understood. Animal and human models have recently shown that depigmented allergoids induce specific immunoglobulin (Ig) G against individual allergens, thus supporting the clinical efficacy of these vaccines. The aim of this study was to investigate the production of specific IgG against individual antigens and their isoforms in rabbits injected with depigmented allergoid extracts of Phleum pratense pollen. Two New Zealand rabbits were immunized with depigmented-polymerized extracts adsorbed onto aluminum hydroxide (Depigoid) of P pratense. Rabbits were injected 3 times (35 microg Phl p 5). Specific IgG titers against native, depigmented, and depigmented-polymerized extracts and individual allergens (rPhl p 1 and rPhl p 5a) were analyzed by direct enzyme-linked immunosorbent assay. The capacity of these synthesized antibodies to recognize individual native and depigmented allergens and different isoforms was evaluated by immunoblot and 2-D analysis. All rabbits produced high titers of specific IgG against the 3 extracts. Rabbits injected with depigmented allergoids produced similar specific antibody titers against native, depigmented, and depigmented-polymerized extracts. Serum samples recognized individual allergens and their isoforms in the nonmodified extracts. Vaccines containing depigmented allergoid extracts of P pratense induce immunogenicity in vivo. The antibodies produced after injection of these extracts clearly recognized allergens and different isoforms in their native configuration.

  8. Buccal Dosage Forms: General Considerations for Pediatric Patients.

    PubMed

    Montero-Padilla, Soledad; Velaga, Sitaram; Morales, Javier O

    2017-02-01

    The development of an appropriate dosage form for pediatric patients needs to take into account several aspects, since adult drug biodistribution differs from that of pediatrics. In recent years, buccal administration has become an attractive route, having different dosage forms under development including tablets, lozenges, films, and solutions among others. Furthermore, the buccal epithelium can allow quick access to systemic circulation, which could be used for a rapid onset of action. For pediatric patients, dosage forms to be placed in the oral cavity have higher requirements for palatability to increase acceptance and therapy compliance. Therefore, an understanding of the excipients required and their functions and properties needs to be particularly addressed. This review is focused on the differences and requirements relevant to buccal administration for pediatric patients (compared to adults) and how novel dosage forms can be less invasive and more acceptable alternatives.

  9. The laboratory efficiencies initiative: partnership for building a sustainable national public health laboratory system.

    PubMed

    Ridderhof, John C; Moulton, Anthony D; Ned, Renée M; Nicholson, Janet K A; Chu, May C; Becker, Scott J; Blank, Eric C; Breckenridge, Karen J; Waddell, Victor; Brokopp, Charles

    2013-01-01

    Beginning in early 2011, the Centers for Disease Control and Prevention and the Association of Public Health Laboratories launched the Laboratory Efficiencies Initiative (LEI) to help public health laboratories (PHLs) and the nation's entire PHL system achieve and maintain sustainability to continue to conduct vital services in the face of unprecedented financial and other pressures. The LEI focuses on stimulating substantial gains in laboratories' operating efficiency and cost efficiency through the adoption of proven and promising management practices. In its first year, the LEI generated a strategic plan and a number of resources that PHL directors can use toward achieving LEI goals. Additionally, the first year saw the formation of a dynamic community of practitioners committed to implementing the LEI strategic plan in coordination with state and local public health executives, program officials, foundations, and other key partners.

  10. The Laboratory Efficiencies Initiative: Partnership for Building a Sustainable National Public Health Laboratory System

    PubMed Central

    Moulton, Anthony D.; Ned, Renée M.; Nicholson, Janet K.A.; Chu, May C.; Becker, Scott J.; Blank, Eric C.; Breckenridge, Karen J.; Waddell, Victor; Brokopp, Charles

    2013-01-01

    Beginning in early 2011, the Centers for Disease Control and Prevention and the Association of Public Health Laboratories launched the Laboratory Efficiencies Initiative (LEI) to help public health laboratories (PHLs) and the nation's entire PHL system achieve and maintain sustainability to continue to conduct vital services in the face of unprecedented financial and other pressures. The LEI focuses on stimulating substantial gains in laboratories' operating efficiency and cost efficiency through the adoption of proven and promising management practices. In its first year, the LEI generated a strategic plan and a number of resources that PHL directors can use toward achieving LEI goals. Additionally, the first year saw the formation of a dynamic community of practitioners committed to implementing the LEI strategic plan in coordination with state and local public health executives, program officials, foundations, and other key partners. PMID:23997300

  11. Laboratory System Improvement Program: first in the nation--New Hampshire reassessment.

    PubMed

    Power, Jill J; Bean, Christine L; Cosser, Amanda; Vazquez, Alma

    2013-01-01

    The New Hampshire Public Health Laboratories (NH PHL) conducted an initial Laboratory System Improvement Program (L-SIP) assessment in March 2007 and a reassessment in May 2011. New Hampshire was a pilot state for the initial L-SIP assessment in 2007 and was the first laboratory system in the United States to conduct an L-SIP reassessment. The New Hampshire reassessment was also used as a pilot for revising the assessment tool. The NH PHL performed a high-level comparison benchmarking the work done between the two assessments. This comparison revealed areas of improvement and other areas that needed continued focus to align with model standards of the 10 Essential Public Health Services. This article outlines achievements, improvements, and outcomes made since 2007, as well as participants, activities, plans, resources, and other factors that contributed to the change in scores between assessments.

  12. Developing laboratory networks: a practical guide and application.

    PubMed

    Kirk, Carol J; Shult, Peter A

    2010-01-01

    The role of the public health laboratory (PHL) in support of public health response has expanded beyond testing to include a number of other core functions, such as emergency response, training and outreach, communications, laboratory-based surveillance, and laboratory data management. These functions can only be accomplished by a network that includes public health and other agency laboratories and clinical laboratories. It is a primary responsibility of the PHL to develop and maintain such a network. In this article, we present practical recommendations-based on 17 years of network development experience-for the development of statewide laboratory networks. These recommendations, and examples of current laboratory networks, are provided to facilitate laboratory network development in other states. The development of laboratory networks will enhance each state's public health system and is critical to the development of a robust national Laboratory Response Network.

  13. Accounting and accountability: observations on the AHERF settlements.

    PubMed

    Maco, P S; Weinstein, S J

    2000-10-01

    Recent enforcement proceedings involving health care and accounting--relating primarily to the Allegheny Health, Education and Research Foundation (AHERF)--have sparked renewed interest in the activities of the U.S. Securities and Exchange Commission in the municipal securities market. Officials and accountants who are working for public-sector issuers in the healthcare industry have responsibilities under the Federal securities laws. Other issues of relevance include disclosure in the secondary market as well as upon initial issuance, and the significance of antifraud actions in other areas.

  14. Automating Base Fuels Accounting.

    DTIC Science & Technology

    1986-03-01

    base fuels accounting system as a means to decrease operating cost and increase capability. Author reviews the present accounting system, then proposes...g .:..: . . ; ,N :’- .’ :+-" : :*- . ’++ : :,:- :1:.-’ ."-..: :.:.:’’ AIR WAR COLLEGE No. AU-AWC86-0 9 0 00a AUTOMATING BASE FUELS ACCOUNTING ... ACCOUNTING by Victor E. Hardin Lieutenant Colonel, USAF A RESEARCH REPORT SUBMITTED TO THE FACULTY IN FULFILLMENT OF THE RESEARCH REQUI REMENT

  15. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2010.

    PubMed

    Fronstin, Paul

    2011-01-01

    ASSET LEVELS GROWING: In 2010, there was $7.7 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 5.7 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2009, when 5 million accounts held $7.1 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCE DROPS SLIGHTLY: Increases in average account balances leveled off in 2008 and 2009, and fell slightly in 2010. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. AVERAGE ROLLOVER DECLINES, WHILE TOTAL ROLLOVERS INCREASE: Despite a decline in the average rollover amount in 2010, total assets being rolled over have been increasing. $4.2 billion was rolled over in 2010, up from $4 billion in 2009. The average rollover increased from $592 in 2006 to $1,295 in 2009, and fell to $1,029 in 2010. The percentage of individuals without a rollover decreased from 23 percent in 2006 to 10 percent in 2009 and increased slightly to 13 percent in 2010. HEALTHY BEHAVIOR MEANS HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who exercised, those who did not smoke, and those who were not obese had higher account balances and higher rollovers than those with less healthy behaviors. It was also found that individuals who used cost or quality information had higher account balances and higher rollovers compared with those who did not use such information. However, no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors such as checking pricing before getting services or asking for generic drugs instead of brand names, among other things. DIFFERENCES IN ACCOUNT BALANCES: Men have higher account balances than women

  16. Individual Health Accounts: An Alternative Health Care Financing Approach

    PubMed Central

    Stano, Miron

    1981-01-01

    After examining the major determinants of inefficiency in health care markets and several recent proposals to correct these problems, this paper introduces a market-oriented alternative which could be highly efficient while meeting all the established goals of a national health plan. To achieve these objectives, traditional forms of insurance would be replaced by a system with the following characteristics: (1) Instead of buying insurance, individuals and their employers would be required to contribute into individual health accounts from which each family would pay for medical care; (2) Once accumulations attain a designated level, any excess accumulations are distributed to the individual; and (3) A national health fund is established to support those without regular accumulations or those whose accounts have been depleted. This paper develops these principles to show how everyone would have access to care as well as the financial security normally associated with comprehensive insurance. But, by inducing many patients to behave as if they were paying for the full cost of care through reductions in potential earnings from their accounts, the paper explains how significant savings in total spending could also be achieved. PMID:10309471

  17. Maintaining Equivalent Cut Scores for Small Sample Test Forms

    ERIC Educational Resources Information Center

    Dwyer, Andrew C.

    2016-01-01

    This study examines the effectiveness of three approaches for maintaining equivalent performance standards across test forms with small samples: (1) common-item equating, (2) resetting the standard, and (3) rescaling the standard. Rescaling the standard (i.e., applying common-item equating methodology to standard setting ratings to account for…

  18. 48 CFR 1413.306 - Standard Form 44, Purchase order-invoice-voucher.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... establishing bureau procedures to control the use of the SF 44 and accounting for all purchases made using the... individuals; and (c) Review of purchase transactions using the form to assure compliance with authorized...

  19. Constructing accountability in inter-organisational collaboration: the implications of a narrow performance-based focus.

    PubMed

    Andersson, Johanna; Wikström, Ewa

    2014-01-01

    The purpose of this paper is to analyse how accounts of collaboration practice were made and used to construct accountability in the empirical context of coordination associations, a Swedish form of collaboration between four authorities in health and social care. They feature pooled budgets, joint leadership and joint reporting systems, intended to facilitate both collaboration and (shared) accountability. Empirical data were collected in field observations in local, regional and national settings. In addition, the study is based on analysis of local association documents such as evaluations and annual reports, and analysis of national agency reports. Accountability is constructed hierarchically with a narrow focus on performance, and horizontal (shared) accountability as well as outcomes are de-emphasised. Through this narrow construction of accountability the coordination associations are re-created as hierarchical and accountability is delegated rather than shared. Features such as pooled budgets, joint leadership and joint reporting systems can support collaboration but do not necessarily translate into shared accountability if accountability is interpreted and constructed hierarchically. When practice conforms to what is counted and accounted for, using the hierarchical and narrow construction of accountability, the result may be that the associations become an additional authority. That would increase rather than decrease fragmentation in the field. This research derives from first-hand observations of actor-to-actor episodes complemented with the analysis of documents and reports. It provides critical analysis of the construction and evaluation of accounts and accountability related to practice and performance in collaboration. The main contribution is the finding that despite the conditions intended to facilitate inter-organisational collaboration and horizontal accountability, the hierarchical accountability persisted.

  20. An accountable fistula management treatment plan.

    PubMed

    Thompson, Mary Jo; Epanomeritakis, Emanuel

    An accountable fistula management treatment plan focuses on combining effective medical and nursing treatment with effective and efficient pouching technique and equipment to ensure patient comfort. Small bowel fistula following abdominal surgery can provide challenges in patients' medical and nursing management. This article describes a case study of the successful medical and nursing management of a patient post-abdominal surgery. Within days of surgery a small bowel fistula formed within an abdominal wound. Medical management involved the use of total parenteral nutrition, electrolyte balance management, nil orally and Sandostatin medication. The nursing interventions comprised accurate intake and output measurement, effective and efficient pouching systems and appropriate psychological care. The medical and nursing interventions provided during the healing process are outlined together with the assessment and evaluation of a new innovative wound management pouch. This system proved invaluable in the successful containment of a high small bowel effluent and skin preservation. In an attempt to share best practice a pictorial guide is provided to demonstrate the correct application of the pouching system and technique. This article provides details of an accountable fistula management treatment plan which resulted in the successful spontaneous closure of the small bowel fistula coupled with excellent cost-effectiveness and patient comfort.

  1. 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…

  2. 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…

  3. "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia"

    ERIC Educational Resources Information Center

    de Lange, Paul; Watty, Kim

    2011-01-01

    Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia". Both were released as collaborations of the leading academic organisation, the Accounting and Finance…

  4. 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,…

  5. 12 CFR Appendix B to Part 230 - Model Clauses and Sample Forms

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Model Clauses and Sample Forms B Appendix B to... SYSTEM TRUTH IN SAVINGS (REGULATION DD) Pt. 230, App. B Appendix B to Part 230—Model Clauses and Sample Forms Table of contents B-1—Model Clauses for Account Disclosures (Section 230.4(b)) B-2—Model Clauses...

  6. Strategic implementation and accountability: the case of the long-term care alliance.

    PubMed

    Seaman, Al; Elias, Maria; O'Neill, Bill; Yatabe, Karen

    2010-01-01

    A group of chief executives of long-term care homes formed an alliance in order to tap the resources residing within their management teams. Adopting a strategic implementation project based on a framework of accountability, the executives were able to better understand the uncertainties of the environment and potentially structure their strategic implementation to best use scarce resources. The framework of accountability allowed the homes to recognize the need for a strong business approach to long-term care. Communication improved throughout the organizations while systems and resources showed improved utilization. Quality became the driving force for all actions taken to move the organizations toward achieving their visions.

  7. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...

  8. 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.

  9. 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…

  10. The Effects of Plastic Anisotropy in Warm and Hot Forming of Magnesium Sheet Materials

    NASA Astrophysics Data System (ADS)

    Taleff, Eric M.; Antoniswamy, Aravindha R.; Carpenter, Alexander J.; Yavuz, Emre

    Mg alloy sheet materials often exhibit plastic anisotropy at room temperature as a result of the limited slip systems available in the HCP lattice combined with a commonly strong basal texture. Less well studied is plastic anisotropy developed at the elevated temperatures associated with warm and hot forming. At these elevated temperatures, particularly above 200°C, the activation of additional slip systems significantly increases ductility. However, plastic anisotropy is also induced at elevated temperatures by a strong crystallographic texture, and it can require an accounting in material constitutive models to achieve accurate forming simulations. The type and degree of anisotropy under these conditions depend on both texture and deformation mechanism. The current understanding of plastic anisotropy in Mg AZ31B and ZEK100 sheet materials at elevated temperatures is reviewed in this article. The recent construction of material forming cases is also reviewed with strategies to account for plastic anisotropy in forming simulations.

  11. Evaluating evaluation forms form.

    PubMed

    Smith, Roger P

    2004-02-01

    To provide a tool for evaluating evaluation forms. A new form has been developed and tested on itself and a sample of evaluation forms obtained from the graduate medical education offices of several local universities. Additional forms from hospital administration were also subjected to analysis. The new form performed well when applied to itself. The form performed equally well when applied to the other (subject) forms, although their scores were embarrassingly poor. A new form for evaluating evaluation forms is needed, useful, and now available.

  12. T cell reactivity with allergoids: influence of the type of APC.

    PubMed

    Kahlert, H; Grage-Griebenow, E; Stüwe, H T; Cromwell, O; Fiebig, H

    2000-08-15

    The use of allergoids for allergen-specific immunotherapy has been established for many years. The characteristic features of these chemically modified allergens are their strongly reduced IgE binding activity compared with the native form and the retained immunogenicity. T cell reactivity of chemically modified allergens is documented in animals, but in humans indirect evidence of reactivity has been concluded from the induction of allergen-specific IgG during immunotherapy. Direct evidence of T cell reactivity was obtained recently using isolated human T cells. To obtain further insight into the mechanism of action of allergoids, we compared the Ag-presenting capacity of different APC types, including DC and macrophages, generated from CD14+ precursor cells from the blood of grass pollen allergic subjects, autologous PBMC, and B cells. These APC were used in experiments together with Phl p 5-specific T cell clones under stimulation with grass pollen allergen extract, rPhl p 5b, and the respective allergoids. Using DC and macrophages, allergoids exhibited a pronounced and reproducible T cell-stimulating capacity. Responses were superior to those with PBMC, and isolated B cells failed to present allergoids. Considerable IL-12 production was observed only when using the DC for Ag presentation of both allergens and allergoids. The amount of IL-10 in supernatants was dependent on the phenotype of the respective T cell clone. High IL-10 production was associated with suppressed IL-12 production from the DC in most cases. In conclusion, the reactivity of Th cells with allergoids is dependent on the type of the APC.

  13. Repetition and Masked Form Priming within and between Languages Using Word and Nonword Neighbors

    ERIC Educational Resources Information Center

    Dijkstra, Ton; Hilberink-Schulpen, Beryl; van Heuven, Walter J. B.

    2010-01-01

    If access to the bilingual lexicon takes place in a language independent way, monolingual repetition and masked form priming accounts should be directly applicable to bilinguals. We tested such an account (Grainger and Jacobs, 1999) and extended it to explain bilingual effects from L2 to L1. Dutch-English bilinguals made a lexical decision on a…

  14. 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,…

  15. Alteration of pyruvate metabolism in African trypanosomes during differentiation from bloodstream into insect forms.

    PubMed

    Barnard, J P; Pedersen, P L

    1994-08-15

    In the presence of glucose and ample oxygen, insect form African trypanosomes release pyruvate more than 100-fold more slowly than do bloodstream forms. This rate decrease could not be accounted for simply by an increased mitochondrial pyruvate oxidation rate as inhibiting mitochondrial respiration increases pyruvate efflux to rates only 2-3% of that observed for bloodstream form trypanosomes. Alternatively, decreased pyruvate efflux from insect form trypanosomes could not be accounted for by decreased pyruvate transporter activity, which, surprisingly, was nearly as high in insect form trypanosomes as reported by us earlier for bloodstream forms (J.P. Barnard, B. Reynafarje, and P.L. Pedersen (1993) J. Biol. Chem. 268, 3654-3661). Rather, the low pyruvate efflux rate appears to be due primarily to reduced levels of the enzyme pyruvate kinase, which, in contrast to conclusions of an earlier study, is readily detected in insect form trypanosomes in the absence of added activators at an activity level about 4% of that found in bloodstream forms. Insect form pyruvate kinase seems to be located in the cytosol and exhibits kinetic profiles and constants nearly identical to those reported by us earlier for the bloodstream form enzyme (J.P. Barnard, and P.L. Pedersen (1988) Mol. Biochem. Parasitol. 31, 141-148). It is suggested that the reduced levels of pyruvate kinase, and hence the reduced pyruvate efflux rates, in insect form trypanosomes result from down regulation of the gene encoding the cytosolic enzyme.

  16. Ranking Accounting Authors and Departments in Accounting Education: Different Methodologies--Significantly Different Results

    ERIC Educational Resources Information Center

    Bernardi, Richard A.; Zamojcin, Kimberly A.; Delande, Taylor L.

    2016-01-01

    This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides…

  17. Accounting Academics' Perceptions of the Effect of Accreditation on UK Accounting Degrees

    ERIC Educational Resources Information Center

    Ellington, Peter; Williams, Amanda

    2017-01-01

    Students graduating from undergraduate accounting degree programmes in the UK are eligible for and attracted by accreditation available from professional accountancy body (PAB) examinations. The study reviews factual information available from PAB websites to confirm that virtually all accounting degrees in the UK have accreditation, and many are…

  18. Deterrents to Accountability.

    ERIC Educational Resources Information Center

    Hencley, Stephen P.

    This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

  19. 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)

  20. Accountable Care Organizations: what they mean for the country and for neurointerventionalists.

    PubMed

    Meehan, Timothy M; Harvey, H Benjamin; Duszak, Richard; Meyers, Philip M; McGinty, Geraldine; Nicola, Gregory N; Hirsch, Joshua A

    2016-06-01

    The Affordable Care Act is celebrating its fifth anniversary and remains one of the most significant attempts to reform healthcare in US history. Prior to the federal legislation, Accountable Care Organizations had largely been part of an academic discussion about how to control rising healthcare costs, but have since become a fixture in our national healthcare landscape. A fundamental shift is underway in the relationship between healthcare delivery and payment models. Some elements of Accountable Care Organizations may remain unfamiliar to most healthcare providers, including neurointerventional specialists. In this paper we review the fundamental concepts behind and the current forms of Accountable Care Organizations, and discuss the challenges and opportunities they present for neurointerventionalists. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  1. Design and implementation of a cost-accounting system in hospital pharmacy.

    PubMed

    Gouveia, W A; Anderson, E R; Decker, E L; Backer, K

    1988-03-01

    The design and implementation of a cost-accounting system in a hospital pharmacy department is described. Pharmacy resource use (labor, drugs, supplies, and overhead), or pharmacy's intermediate products, was clearly defined in terms of dosage forms (10 groupings representing variable labor and supplies) and drug products (more than 100 categories that incorporate cost and volume of use for 3000 line items). Costs were defined as variable or nonvariable (fixed), based on whether they were related to a specific medication order. Labor was divided into variable and fixed components. Time standards were developed using time and motion studies. Variable labor hours were determined as follows: specified hours (the volume of each dosage form multiplied by the standard time for each dosage form); nonspecified hours (time not directly associated with production); hours worked (specified plus nonspecified hours); and hours paid (hours worked plus sick leave and vacation). A standard cost for each drug product was based on the weighted average of volume and cost of the individual line items. The total drug budget was constructed by multiplying the standard cost for each drug product times the projected volume for each drug product. The pharmacy budget was developed by calculating the number and mix of pharmacy products used in association with the projected number and type of cases for the fiscal year. The monthly pharmacy budget reports were assembled with data from the payroll, billing, and cost-accounting systems.(ABSTRACT TRUNCATED AT 250 WORDS)

  2. Analyzing the Operation of Performance-Based Accountability Systems for Public Services. Technical Report

    ERIC Educational Resources Information Center

    Camm, Frank; Stecher, Brian M.

    2010-01-01

    Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…

  3. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  4. 75 FR 39092 - Proposed Collection; Comment Request for Form 8655

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-07

    ... deposits. This form allows IRS to disclose tax account information and to provide duplicate copies of... proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995...., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the...

  5. High School Exit Exams and Dropout in an Era of Increased Accountability

    ERIC Educational Resources Information Center

    Hemelt, Steven W.; Marcotte, Dave E.

    2013-01-01

    A key form of student-level accountability is the requirement for students to pass high school exit exams (HSEEs) in order to receive a diploma. In this paper, we examine the impact of HSEEs on dropout during a period when these exams became more common and rigorous. Further, we study whether offering alternate pathways to graduation for students…

  6. Expression of lux-genes as an indicator of metabolic activity of cells in model ecosystem studies

    NASA Astrophysics Data System (ADS)

    Boyandin, A. N.; Popova, L. Yu.

    Quick response to different impacts and easy measurement make the luminescent systems of luminous bacteria an object convenient for application in various fields. Cloning of gene luminescence in different organisms is currently used to study both the survival of microbial cells and the effect of different factors on their metabolic activity, including the environment. A primary test-object in estimating bacteriological contamination of water bodies, Escherichia coli, can be conveniently used as an indicator of bactericidal properties of aquatic ecosystems. The application of Escherichia coli Z905/pPHL7 (lux +) as a marker microorganism can facilitate monitoring the microbiological status of closed biocenoses, including systems with higher organisms. The investigation of various parameters of microecosystems (carbon nutrition type, concentrations of inorganic ions and toxic compounds) shows that the recombinant strain E. coli Z905/pPHL7 can be effectively used as a marker.

  7. High Redshift Quasars

    NASA Technical Reports Server (NTRS)

    Elvis, Martin S.

    1996-01-01

    The report for this period includes three papers: 'Associated Absorption at Low and High Redshift'; 'Strong X-ray Absorption in a Broad Absorption Line Quasar: PHL5200'; and 'ASCA and ROSAT X-ray Spectra of High-Redshift Radio-Loud Quasars'. The first gives examples from both low and high redshift for combining information on absorbing material in active galactic nuclei from both x-ray and the UV. The second presents ASCA observations of the z = 1.98 prototype broad absorption line quasar (BALQSO): PHL 5200, detected with both the solid-state imaging spectrometers and the gas imaging spectometers. The third paper presents results on the x-ray properties of 9 high-redshift radio-loud quasars observed by ASCA and ROSAT, including ASCA observations of S5 0014+81 (z = 3.38) and S5 0836+71 (z = 2.17) and ROSAT observations of PKS 2126-158.

  8. Laboratory System Improvement Program: First in the Nation— New Hampshire Reassessment

    PubMed Central

    Bean, Christine L.; Cosser, Amanda; Vazquez, Alma

    2013-01-01

    The New Hampshire Public Health Laboratories (NH PHL) conducted an initial Laboratory System Improvement Program (L-SIP) assessment in March 2007 and a reassessment in May 2011. New Hampshire was a pilot state for the initial L-SIP assessment in 2007 and was the first laboratory system in the United States to conduct an L-SIP reassessment. The New Hampshire reassessment was also used as a pilot for revising the assessment tool. The NH PHL performed a high-level comparison benchmarking the work done between the two assessments. This comparison revealed areas of improvement and other areas that needed continued focus to align with model standards of the 10 Essential Public Health Services. This article outlines achievements, improvements, and outcomes made since 2007, as well as participants, activities, plans, resources, and other factors that contributed to the change in scores between assessments. PMID:23997303

  9. Adolescent accounts of the UK National Lottery and scratchcards: an analysis using Q-sorts.

    PubMed

    Wood, Richard T A; Griffiths, Mark D; Derevensky, Jeffrey L; Gupta, Rina

    2002-01-01

    The study examined adolescents' accounts of the UK National Lottery and scratchcards. Q-sorts were used to examine the views of 62 participants aged between 11 and 15 years of age. Findings identified four distinct accounts in relation to the National Lottery (Moral Opposition, Luck Seeking, Rationalist, & Uncertainty), and four distinct accounts in relation to scratchcards (Scepticism, Thrill-Seeking, Rationalist, & Libertarian). Some of the accounts identified described the UK National Lottery and scratchcards as bona fide forms of gambling. Reports indicated that adolescents were pessimistic about the chances of winning large sums of money, while other accounts demonstrated gambling misperceptions particularly in relation to their belief in luck and the laws of probability. It is argued that to fully understand why adolescents take part in these activities it is important to consider the diverse ways that adolescents represent these activities. These differing representations will have consequences for measures aimed at reducing, preventing, or treating adolescent problem gambling. The utility of Q-sorts as a technique for examining the views of problem and non-problem gamblers is also discussed.

  10. 31 CFR 561.504 - Transactions related to closing a correspondent account or payable-through account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... accounts or payable-through accounts for the foreign financial institution are authorized to: (1) Process... TREASURY IRANIAN FINANCIAL SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing... opening or maintaining of a correspondent account or a payable-through account for a foreign financial...

  11. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  12. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-20

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2013 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  13. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-10

    ... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and...: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations...

  14. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-18

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2012 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  15. Accountability and the New Essentials.

    ERIC Educational Resources Information Center

    Dowd, Steven B.

    The current emphasis in education on accountability is tending toward "push-button accountability." The challenge is to evaluate access and retention as well as other educationally relevant goals to define "quality" or "accountability." In higher education, accountability should be proven through assessment and should consist of proof that what…

  16. 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.

  17. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial Accounting Standards Board (FASB), supplemented by Regulatory Accounting Principles (RAP) as identified by... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and...

  18. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards... is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of...

  19. 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…

  20. 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…

  1. 17 CFR 239.17c - Form N-6, registration statement for separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... insurance policies. Form N-6 shall be used for registration under the Securities Act of 1933 of securities... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Form N-6, registration... policies. 239.17c Section 239.17c Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

  2. Accountability: A Bibliography.

    ERIC Educational Resources Information Center

    Hanson, Gordon; Gold, James

    This bibliography, the 6th in a series of reports dealing with accountability, is designed to provide those interested in assessment and accountability with a ready reference for identifying articles relevant to their individual needs. The citations are listed under a general section, the ERIC files section, and the CAP section. Entries within…

  3. Effect of fluid flux on the width of contact metamorphic aureoles: evidence from Silver Star, Montana

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

    Foote, M.V.; Frost, B.R.; Angevine, C.L.

    1985-01-01

    Contact metamorphism of Paleozoic carbonate-rich sediments by the Boulder Batholith near Silver Star, Montana has resulted in the formation of the following six metamorphic zones: (1) calcite (cc) - dolomite (dol) - quartz (q) - phlogopite (phl) +/- kspar (ksp); (b) cc - dol - tremolite (tr) - q - ksp; (c) cc - dol - tr - diopside (di) - phl; (d) cc - dol - di - forsterite (fo) - phl; (e) cc - dol - fo, and cc - di - fo; and (f) cc - fo - periclase +/- dol. The presence of periclase in themore » highest zone indicates that these rocks crystallized in the presence of a water-rich fluid. Calculations of reaction progress indicate that between zone e and zone f, 4.5 rock-volumes of water had to be introduced. Comparison of the aureole at Silver Star with other contact aureoles studied around the Boulder Batholith shows a distinct correlation between the width of the aureole and the inferred fluid flux. The Boulder and Marysville aureoles are internally buffered throughout and have a width (measured to the tremolite-in isograd) of up to 1.5 km, while the Black Butte aureole, which has largely external control of the fluid, has a width of approximately 80 meters. Silver Star, which is intermediate in behavior, has an aureole width of approximately 250 meters. The indicates that in environments of low fluid flux heat is transported largely by conduction, while in environments of low fluid flux most of the heat is transported upward by convective flow, resulting in correspondingly narrower aureoles.« less

  4. Clinical Relevance of IgE to Profilin and/or Polcalcin in Pollen-Sensitized Patients.

    PubMed

    San Nicoló, Marion; Braun, Thomas; Eder, Katharina; Berghaus, Alexander; Gröger, Moritz

    2016-01-01

    Component-resolved diagnostics is gaining importance in allergy diagnostics. Allergen extracts contain components with different rates of prevalence and clinical relevance, which can be subdivided at molecular level into major and minor allergens. Clinical complaints are usually triggered by major allergens, while the role of sensitization to the panallergens profilin and polcalcin still remains unclear. Eighty-six patients from southern Bavaria with sensitization to the panallergens profilin (Bet v 2/Phl p 12) and/or polcalcin (Bet v 4/Phl p 7) were examined in regard to their sensitization to the 4 main botanic denominations Betulaceae, Oleaceae, Poaceae and Asteraceae by skin prick test and measurement of specific immunoglobulin E antibodies to natural allergen extracts as well as major allergen components rPhl p 1/5, rBet v 1, rOle e 1 and nArt v 1. Sensitization was rated as clinically relevant or irrelevant depending on anamnesis or intranasal allergen challenge. Regarding the 4 botanic denominations, there was no significant difference in the incidence of sensitization to the panallergens profilin, polcalcin or both. The sensitization pattern does not alter when subdividing the cohort into clinically relevant and silent sensitization. We did not find clinically symptomatic sensitization to panallergens without cosensitization to a major allergen. Our results suggest that sole sensitization to panallergens seems to have no clinical relevance in allergic rhinoconjunctivitis. Clinical complaints seem to be triggered manly by major allergens. Thus, component-resolved allergy diagnostics is crucial in the diagnosis and treatment of polysensitized patients. © 2016 S. Karger AG, Basel.

  5. Otoprotective effects of mouse nerve growth factor in DBA/2J mice with early-onset progressive hearing loss.

    PubMed

    Wang, Qingzhu; Zhao, Hongchun; Zheng, Tihua; Wang, Wenjun; Zhang, Xiaolin; Wang, Andi; Li, Bo; Wang, Yanfei; Zheng, Qingyin

    2017-10-01

    As it displays progressive hair-cell loss and degeneration of spiral ganglion neurons (SGNs) characterized by early-onset progressive hearing loss (ePHL), DBA/2J is an inbred mouse strain widely used in hearing research. Mouse nerve growth factor (mNGF), as a common exogenous nerve growth factor (NGF), has been studied extensively for its ability to promote neuronal survival and growth. To determine whether mNGF can ameliorate progressive hearing loss (PHL) in DBA/2J mice, saline or mNGF was given to DBA/2J mice of either sex by daily intramuscular injection from the 1st to the 9th week after birth. At 5, 7, and 9 weeks of age, in comparison with vehicle groups, mNGF groups experienced decreased auditory-evoked brainstem response (ABR) thresholds and increased distortion product otoacoustic emission (DPOAE) amplitudes, the prevention of hair cell loss, and the inhibition of apoptosis of SGNs. Downregulation of Bak/Bax and Caspase genes and proteins in cochleae of mice receiving the mNGF treatment was detected by real-time PCR, Western blot, and immunohistochemistry. This suggests that the Bak-dependent mitochondrial apoptosis pathway may be involved in the otoprotective mechanism of mNGF in progressive hearing loss of DBA/2J mice. Our results demonstrate that mNGF can act as an otoprotectant in the DBA/2J mice for the early intervention of PHL and, thus, could become of great value in clinical applications. © 2017 Wiley Periodicals, Inc. © 2017 Wiley Periodicals, Inc.

  6. 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

  7. [Alcohol-related mortality in the assessments of hospital unit physicians and pathologists: analysis of accounting medical documents].

    PubMed

    Solov'ev, A G; Viaz'min, A M; Mordovskiĭ, É A; Krasil'nikov, S V

    2014-01-01

    To make a comparative analysis of the data available in the accounting medical documents drawn up at a multidisciplinary hospital on the level and structure of alcohol-related mortality (ARM) and to evaluate the efficiency of its accounting. Accounting medical documents, such as 453 inpatient cards (Form 003/y), 453 postmortem protocols (cards) (Form 013/H-80), and 453 death certificates (Form 106/y-08), were chosen as the basis for the study. The data of the final clinical and postmortem diagnoses in the patients who had died at hospital and their primary cause of death were comparatively analyzed. According to Form 003/y, ARM was 5.5%; the detection rate of alcohol-related disease (ARD) was 11% (95% confidence interval (CI), 8.3 to 14.3%); according to Form 013/H-80, ARM was 7.1% (95% CI, 4.9 to 9.8%) and the detection rate of ARD was 12.6% (95% CI, 9.7 to 16%). The consistency of the diagnoses of ARD as a main cause of death, made by hospital unit physicians and pathologists, is estimated as the mean--the Cohen's kappa coefficient (kappa) is 0.570) (p < 0.001). The results of the investigation suggest that there are 3 types of ARM, which differ in its level and structure: ARM in the assessments of hospital unit physicians; that in the assessments of pathologists, and that according to the death certificates drawn up. The consistency index for the diagnosis of ARD as a main cause of death indicates that the hospital unit physicians only determine the etiology of alcohol-related cause of death, without identifying it specifically.

  8. Students' Accounts of Grammatical Forms of German That Are Difficult, Unattainable, and Irrelevant for Self-Expression

    ERIC Educational Resources Information Center

    Chavez, Monika

    2016-01-01

    This study examined the responses of 39 first-year, 63 second-year, 20 third-year, and 19 fourth-year US college learners of German when they were asked what forms of L2 grammar they, respectively, find particularly difficult; do not expect to ever acquire fully; and believe are not necessary for self-expression. Nominal morphology--particularly…

  9. Nitration of pollen aeroallergens by nitrate ion in conditions simulating the liquid water phase of atmospheric particles.

    PubMed

    Ghiani, Alessandra; Bruschi, Maurizio; Citterio, Sandra; Bolzacchini, Ezio; Ferrero, Luca; Sangiorgi, Giorgia; Asero, Riccardo; Perrone, Maria Grazia

    2016-12-15

    Pollen aeroallergens are present in atmospheric particulate matter (PM) where they can be found in coarse biological particles such as pollen grains (aerodynamic diameter d ae >10μm), as well as fragments in the finest respirable particles (PM2.5; d ae <2.5μm). Nitration of tyrosine residues in pollen allergenic proteins can occur in polluted air, and inhalation and deposition of these nitrated proteins in the human respiratory tract may lead to adverse health effects by enhancing the allergic response in population. Previous studies investigated protein nitration by atmospheric gaseous pollutants such as nitrogen dioxide and ozone. In this work we report, for the first time, a study on protein nitration by nitrate ion in aqueous solution, at nitrate concentrations and pH conditions simulating those occurring in the atmospheric aerosol liquid water phase. Experiments have been carried out on the Bovine serum albumin (BSA) protein and the recombinant Phleum pratense allergen (Phl p 2) both in the dark and under UV-A irradiation (range 4-90Wm -2 ) to take into account thermal and/or photochemical nitration processes. For the latter protein, modifications in the allergic response after treatment with nitrate solutions have been evaluated by immunoblot analyses using sera from grass-allergic patients. Experimental results in bulk solutions showed that protein nitration in the dark occurs only in dilute nitrate solutions and under very acidic conditions (pH<3 for BSA; pH<2.2 for Phl p 2), while nitration is always observed (at pH0.5-5) under UV-A irradiation, both in dilute and concentrated nitrate solutions, being significantly enhanced at the lowest pH values. In some cases, protein nitration resulted in an increase of the allergic response. Copyright © 2016. Published by Elsevier B.V.

  10. 75 FR 49023 - Proposed Collection; Comment Request for Form TD F 90-22.1

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-12

    ... TD F 90-22.1 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts. DATES: Written comments should be.... OMB Number: 1545-2038. Form Number: TD F 90-22.1. Abstract: This information is collected because of...

  11. 78 FR 55052 - Agency Information Collection Activities: Proposed Collection; Comment Request-Form FNS-13...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-09

    ... waivers are met, as described in 7 CFR 210.17. The form is an intrinsic part of the accounting system... adequate recordkeeping. The FNS-13 form is provided to States through a web-based Federal reporting system... reporting burden hours as a result of automation and the advancement of State systems technology. The...

  12. Ideas for the Accounting Classroom.

    ERIC Educational Resources Information Center

    Kerby, Debra; Romine, Jeff

    2003-01-01

    Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

  13. 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

    ... accounts, transferred accounts, foreign branches and a de minimis number of accounts. 247.723 Section 247... Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number of accounts... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly compensated...

  14. 17 CFR 247.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts, transferred accounts, foreign branches and a de minimis number of accounts. 247.723 Section 247... Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number of accounts... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly compensated...

  15. Cost Accounting and Accountability: One Approach.

    ERIC Educational Resources Information Center

    Gingold, William

    This paper outlines an approach designed to provide an accurate and efficient cost accounting system for use in schools and other social service organizations. In his discussion, the author presents a detailed step-by-step description of how to establish, plan, and operate the system. The basic element of the system is the Daily Event Record…

  16. Accountability

    ERIC Educational Resources Information Center

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  17. Microhardness of anodic aluminum oxide formed in an alkaline electrolyte

    NASA Astrophysics Data System (ADS)

    Kanygina, O. N.; Filyak, M. M.

    2017-04-01

    The microhardness of anodic aluminum oxide formed by anodizing of aluminum sheet in electrolyte on the basis of sodium hydroxide has been determined experimentally. The microhardness of the hard film/soft substrate system has been estimated by three approaches: indentation geometry (length of diagonals) in film surfaces, the sum of the hardnesses of the film and the surface with allowance for the indentation surface area and geometry, and with allowance for the indentation depth. It is demonstrated that the approach accounting for the indentation depth makes it possible to eliminate the influence of the substrate. It is established that the microhardness of the films formed in alkaline electrolytes is comparable with that formed in acid electrolytes.

  18. 76 FR 18301 - Proposed Collection; Comment Request for HCTC Program Forms

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-01

    ... requests of; changes to their account information, waivers from the Federal requirement that mandates all... on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of... INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be...

  19. Price-Transparency and Cost Accounting

    PubMed Central

    Eakin, Cynthia; Fischer, Katrina

    2015-01-01

    Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high deductible insurance and other forms of cost sharing incentivizes the search for price information. The organizational ability to measure costs across a cycle of care is an integral component of creating value, and will play a greater role as reimbursements transition to episode-based care, value-based purchasing, and accountable care organization models. This article discusses use of activity-based costing (ABC) to better measure the cost of health care. It describes examples of ABC in health care organizations and discusses impediments to adoption in the United States including cultural and institutional barriers. PMID:25862425

  20. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on the...

  1. The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting

    ERIC Educational Resources Information Center

    Carrington, Linda G.

    2012-01-01

    Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

  2. Academic Medical Centers Forming Accountable Care Organizations and Partnering With Community Providers: The Experience of the Johns Hopkins Medicine Alliance for Patients.

    PubMed

    Berkowitz, Scott A; Ishii, Lisa; Schulz, John; Poffenroth, Matt

    2016-03-01

    Academic medical centers (AMCs)--which include teaching hospital(s) and additional care delivery entities--that form accountable care organizations (ACOs) must decide whether to partner with other provider entities, such as community practices. Indeed, 67% (33/49) of AMC ACOs through the Medicare Shared Savings Program through 2014 are believed to include an outside community practice. There are opportunities for both the AMC and the community partners in pursuing such relationships, including possible alignment around shared goals and adding ACO beneficiaries. To create the Johns Hopkins Medicine Alliance for Patients (JMAP), in January 2014, Johns Hopkins Medicine chose to partner with two community primary care groups and one cardiology practice to support clinical integration while adding approximately 60 providers and 5,000 Medicare beneficiaries. The principal initial interventions within JMAP included care coordination for high-risk beneficiaries and later, in 2014, generating dashboards of ACO quality measures to facilitate quality improvement and early efforts at incorporating clinical pathways and Choosing Wisely recommendations. Additional interventions began in 2015.The principal initial challenges JMAP faced were data integration, generation of quality measure reports among disparate electronic medical records, receiving and then analyzing claims data, and seeking to achieve provider engagement; all these affected timely deployment of the early interventions. JMAP also created three regional advisory councils as a forum promoting engagement of local leadership. Network strategies among AMCs, including adding community practices in a nonemployment model, will continue to require thoughtful strategic planning and a keen understanding of local context.

  3. 17 CFR 41.46 - Type, form and use of margin.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FUTURES PRODUCTS Customer Accounts and Margin Requirements § 41.46 Type, form and use of margin. (a) When... of this Regulation (Subpart E, §§ 41.42 through 41.49), Provided that: (i) The customer waives any... on that day. (d) Satisfaction restriction. Any transaction, position or deposit that is used to...

  4. 75 FR 37519 - 30-Day Notice of Proposed Information Collection: Forms DS-4138, Request for Escort Screening...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-29

    ... to obtain or retain a benefit. Title of Information Collection: Application for OFM Web site Account...] 30-Day Notice of Proposed Information Collection: Forms DS-4138, Request for Escort Screening Courtesies; DS-4139, Photograph and Signature Card; & DS-4140, Application for OFM Web Site Account; DS- 1504...

  5. Show Me What I'm Looking for: A Trustee's Guide to Reviewing the New IRS Form 990

    ERIC Educational Resources Information Center

    Hyatt, Thomas K.

    2009-01-01

    Much has been made of the Internal Revenue Service's introduction of the completely revised Form 990 last year. The Internal Revenue Service's primary goals in implementing the revised form are to increase transparency and promote accountability and compliance. Indeed, the information required in the new form will offer the clearest picture to…

  6. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according to...

  7. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...

  8. 77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ... Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts and Subcontracts... Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board. ACTION: Proposed rule. SUMMARY... J. M. Wong, Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: Raymond_wong...

  9. Irrigation differentially impacts populations of indigenous antibiotic-producing Pseudomonas spp. in the rhizosphere of wheat

    USDA-ARS?s Scientific Manuscript database

    This work determined the impact of irrigation on the seasonal dynamics of populations of Pseudomonas spp. producing the antibiotics phenazine-1-carboxylic acid (Phz+) and 2,4-diacetylphloroglucinol (Phl+) in the rhizosphere of wheat grown in the low precipitation zone (150 to 300 mm annually) of the...

  10. Localization of an evolutionarily conserved protein proton pyrophosphatase in evolutionarily distant plants oryza sativa and physcomitrella patens

    USDA-ARS?s Scientific Manuscript database

    Proton Pyrophosphatase (H+-PPase) is a highly evolutionarily conserved protein that is prevalent in the plant kingdom. One of the salient features of H+-PPase expression pattern, at least in vascular plants like Arabidopsis, is its conspicuous localization in both actively dividing cells and the phl...

  11. A Microstructure-Based Constitutive Model for Superplastic Forming

    NASA Astrophysics Data System (ADS)

    Jafari Nedoushan, Reza; Farzin, Mahmoud; Mashayekhi, Mohammad; Banabic, Dorel

    2012-11-01

    A constitutive model is proposed for simulations of hot metal forming processes. This model is constructed based on dominant mechanisms that take part in hot forming and includes intergranular deformation, grain boundary sliding, and grain boundary diffusion. A Taylor type polycrystalline model is used to predict intergranular deformation. Previous works on grain boundary sliding and grain boundary diffusion are extended to drive three-dimensional macro stress-strain rate relationships for each mechanism. In these relationships, the effect of grain size is also taken into account. The proposed model is first used to simulate step strain-rate tests and the results are compared with experimental data. It is shown that the model can be used to predict flow stresses for various grain sizes and strain rates. The yield locus is then predicted for multiaxial stress states, and it is observed that it is very close to the von Mises yield criterion. It is also shown that the proposed model can be directly used to simulate hot forming processes. Bulge forming process and gas pressure tray forming are simulated, and the results are compared with experimental data.

  12. 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.

  13. Chloride-bearing liquids and partial melting of mantle eclogites: experimental study and application to the diamond-forming processes.

    NASA Astrophysics Data System (ADS)

    Safonov, Oleg

    2010-05-01

    Recent studies prove that the partial melting in some eclogite xenoliths in kimberlites is closely related to formation of diamonds in these rocks at 4-6 GPa and 1150-12500C [e.g. 1, 2]. Along with specific mineral assemblages, the products of the eclogite partial melting commonly include relics of potassium-rich silicic melts (45-65 wt. % of SiO2, 4-14 wt. % of K2O and K2O/Na2O > 1.0) [1, 2]. Available experimental data, however, demonstrate that such melts can not be produced by 'dry' or hydrous melting of a common eclogite. It implies that partial melting and conjugate diamond formation in mantle eclogites was triggered by infiltration of potassic fluids/melts. Assemblages of Cl-bearing phases and carbonates in eclogite xenoliths [1], and eclogitic diamonds [3-6] suggest that these agents were chloride-carbonate-H2O melts or/and chloride-H2O-CO2 fluids. In order to characterize interaction of both types of liquids with eclogites and their minerals, experiments in the eclogite-related systems with participation of CaCO3-Na2CO3-KCl-H2O or H2O-CO2-KCl are reviewed. Melting relations in the system eclogite-CaCO3-Na2CO3-KCl-H2O follow the general scheme proposed earlier for chloride-carbonate-silicate systems [7]. Below 12000C, Grt, Cpx and phlogopite (Phl) coexist with LCC only. Formation of Phl and Ca-rich Grt after Cpx indicate active reactions of Cpx with LCC accompanied by CO2 degassing and depletion of the clinopyroxene in jadeite. Subsequent dissolution of silicates in LCC at >1200OC results in formation of potassic silica-undersaturated carbonate and Cl-bearing melt (LCS) (37-40 wt. % of SiO2, 10-12 wt. % of K2O, ~3.5 wt. % of Cl) immiscible with the LCC. Compositional feature of this melt is very comparable to those of low-Mg carbonate-silicate melt inclusions in diamonds [6]. However, it is not relevant to the melt relics preserved in the partially molten eclogite xenoliths. Melting of eclogites with participation of the H2O-CO2-KCl fluid at 5 GPa at 1200

  14. 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 the...

  15. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and...-REGULATION S-K Financial Information § 229.304 (Item 304) Changes in and disagreements with accountants on... subsequent interim period, an independent accountant who was previously engaged as the principal accountant...

  16. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and...-REGULATION S-K Financial Information § 229.304 (Item 304) Changes in and disagreements with accountants on... subsequent interim period, an independent accountant who was previously engaged as the principal accountant...

  17. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and...-REGULATION S-K Financial Information § 229.304 (Item 304) Changes in and disagreements with accountants on... subsequent interim period, an independent accountant who was previously engaged as the principal accountant...

  18. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and...-REGULATION S-K Financial Information § 229.304 (Item 304) Changes in and disagreements with accountants on... subsequent interim period, an independent accountant who was previously engaged as the principal accountant...

  19. Urban mass transportation industry uniform system of accounts and records and reporting system. Volume IV. Reporting system forms and instructions - voluntary.

    DOT National Transportation Integrated Search

    1977-01-10

    The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. This report is presented in...

  20. Urban mass transportation industry uniform system of accounts and records and reporting system. Volume III. Reporting system forms and instructions--required.

    DOT National Transportation Integrated Search

    1977-01-10

    The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. Volume 3 contains illustrat...

  1. How to Professionalize Accounting Programs

    ERIC Educational Resources Information Center

    Allyn, Robert G.

    1977-01-01

    The author, a certified public accountant on the State Board for Public Accountancy of New York, Discusses education and training programs to "professionalize" accounting, particularly the need for innovative learning modules that integrate the traditional sequence of courses in baccalaureate programs. (MF)

  2. 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

    ... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and Banking... accounts, transferred accounts, foreign branches and a de minimis number of accounts. (a) Short-term... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly compensated...

  3. 12 CFR 218.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and Banking... accounts, transferred accounts, foreign branches and a de minimis number of accounts. (a) Short-term... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly compensated...

  4. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time...). Deficiency is the amount of a negative balance in an escrow account. As noted in § 3500.17(f), if a servicer... escrow account. Escrow account means any account that a servicer establishes or controls on behalf of a...

  5. 49 CFR 1253.10 - Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Accounts. Accounts shall be kept by each conference, bureau, committee, or other organization subject to... the accounts. All receipts shall be supported by records, including records showing the basis for charges to members. All disbursements shall be supported by vouchers, payrolls, canceled checks, and other...

  6. Accounting Students Are Unable to Recognize the Various Types of Accounting Functions.

    ERIC Educational Resources Information Center

    Frank, Gary B.; And Others

    1989-01-01

    The authors discuss 258 undergraduate business majors' perceptions of the nature and uses of financial and managerial accounting. Perceptions were measured with Stapel Scales constructed on 11 descriptive statements. Findings indicated that students distinguish between financial and managerial accounting, but that they do not view the two as…

  7. Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

    ERIC Educational Resources Information Center

    Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

    2014-01-01

    Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

  8. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... representation under § 97.416, the Administrator will establish a compliance account for the TR NOX Annual source for which the certificate of representation was submitted, unless the source already has a compliance... such persons and that each such person shall be fully bound by my representations, actions, inactions...

  9. 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…

  10. 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)

  11. 25 CFR 115.801 - How often will a tribe receive information about its trust account(s)?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... a tribe receive information about its trust account(s)? The OTFM is required to provide each tribe... 25 Indians 1 2010-04-01 2010-04-01 false How often will a tribe receive information about its trust account(s)? 115.801 Section 115.801 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

  12. Producing a socially accountable medical school: AMEE Guide No. 109.

    PubMed

    Boelen, Charles; Pearson, David; Kaufman, Arthur; Rourke, James; Woollard, Robert; Marsh, David C; Gibbs, Trevor

    2016-11-01

    Health systems worldwide are confronted with challenges due to increased demand from their citizens, an aging population, a variety of health risks and limited resources. Key health stakeholders, including academic institutions and medical schools, are urged to develop a common vision for a more efficient and equitable health sector. It is in this environment that Boelen and Heck defined the concept of the "Social Accountability of Medical Schools" - a concept that encourages schools to produce not just highly competent professionals, but professionals who are equipped to respond to the changing challenges of healthcare through re-orientation of their education, research and service commitments, and be capable of demonstrating a positive effect upon the communities they serve. Social Accountability calls on the academic institution to demonstrate an impact on the communities served and thus make a contribution for a just and efficient health service, through mutually beneficial partnerships with other healthcare stakeholders. The purpose of this Guide is to explore the concept of Social Accountability, to explain it in more detail through examples and to identify ways to overcome obstacles to its development. Although in the Guide reference is frequently made to medical schools, the concept is equally applicable to all forms of education allied to healthcare.

  13. 48 CFR 204.7107 - Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...

  14. 48 CFR 204.7107 - Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...

  15. 75 FR 15482 - Notice of Request for Public Comments; 60-Day Notice of Proposed Information Collection: Forms DS...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-29

    ... benefit. Title of Information Collection: Application for OFM Web site Account. OMB Control Number: 1405...] Notice of Request for Public Comments; 60-Day Notice of Proposed Information Collection: Forms DS-4138... for OFM Web Site Account; Foreign Diplomatic Services Applications, OMB Collection Number 1405-0105...

  16. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... telephone companies). (a) The expenses in this account are classified as follows: (1) Other Information... 47 Telecommunication 2 2010-10-01 2010-10-01 false Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone...

  17. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... representation under § 97.616, the Administrator will establish a compliance account for the TR SO2 Group 1 source for which the certificate of representation was submitted, unless the source already has a... such persons and that each such person shall be fully bound by my representations, actions, inactions...

  18. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... representation under § 97.716, the Administrator will establish a compliance account for the TR SO2 Group 2 source for which the certificate of representation was submitted, unless the source already has a... such persons and that each such person shall be fully bound by my representations, actions, inactions...

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... representation under § 97.516, the Administrator will establish a compliance account for the TR NOX Ozone Season source for which the certificate of representation was submitted, unless the source already has a... Program on behalf of such persons and that each such person shall be fully bound by my representations...

  20. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367...

  1. Accountability among Baccalaureate Nursing Students: Definitions, Perceptions, and Engagement Practices of Accountability

    ERIC Educational Resources Information Center

    Ort, Jennifer Ann

    2016-01-01

    To ensure optimal patient care an especially high level of accountability is required when entering the workforce. The purpose of this qualitative study was to explore, describe, and define perceptions of accountability as described by sophomore and senior nursing students in two baccalaureate nursing programs. The research questions aimed to (a)…

  2. Multilingual Awareness and Heritage Language Education: Children's Multimodal Representations of Their Multilingualism

    ERIC Educational Resources Information Center

    Melo-Pfeifer, Sílvia

    2015-01-01

    In this article, we analyse visual narratives of multilingual children, in order to acknowledge their self-perception as multilingual selves. Through the analysis of drawings produced by children enrolled in Portuguese as heritage language (PHL) classes in Germany, we analyse how bi-/multilingual children perceive their multilingual repertoires…

  3. 75 FR 44046 - Noise Exposure Map Acceptance

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-27

    ... Airport (PHL) under the provisions of 49 U.S.C. 47501 et seq. (Aviation Safety and Noise Abatement Act... June 1, 2010. Under 49 U.S.C. Section 47503 of the Aviation Safety and Noise Abatement Act (hereinafter... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration Noise Exposure Map Acceptance ACTION...

  4. 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…

  5. User-Oriented Project Accounting System.

    ERIC Educational Resources Information Center

    Hess, Larry G.; Alcorn, Lisa S.

    1990-01-01

    The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

  6. 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. [16 FR 2885...

  7. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order. Any...

  8. Establishing the relationship between manufacturing and component performance in stretch formed thermoplastic composites

    NASA Technical Reports Server (NTRS)

    Santare, Michael H.; Pipes, R. Byron; Beaussart, A. J.; Coffin, D. W.; Otoole, B. J.; Shuler, S. F.

    1993-01-01

    Flexible manufacturing methods are needed to reduce the cost of using advanced composites in structural applications. One method that allows for this is the stretch forming of long discontinuous fiber materials with thermoplastic matrices. In order to exploit this flexibility in an economical way, a thorough understanding of the relationship between manufacturing and component performance must be developed. This paper reviews some of the recent work geared toward establishing this understanding. Micromechanics models have been developed to predict the formability of the material during processing. The latest improvement of these models includes the viscoelastic nature of the matrix and comparison with experimental data. A finite element scheme is described which can be used to model the forming process. This model uses equivalent anisotropic viscosities from the micromechanics models and predicts the microstructure in the formed part. In addition, structural models have been built to account for the material property gradients that can result from the manufacturing procedures. Recent developments in this area include the analysis of stress concentrations and a failure model each accounting for the heterogeneous material fields.

  9. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ... financial accounting practices and internal controls. Consistency will be better served by all companies... such as the ownership and control of the company, and whether the contractor's accounting activities... argues that there must be some type of accounting system in foreign entities to ensure that billings...

  10. 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)

  11. 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…

  12. Blood money: Harvey's De motu cordis (1628) as an exercise in accounting.

    PubMed

    Neuss, Michael J

    2018-04-13

    William Harvey's famous quantitative argument from De motu cordis (1628) about the circulation of blood explained how a small amount of blood could recirculate and nourish the entire body, upending the Galenic conception of the blood's motion. This paper argues that the quantitative argument drew on the calculative and rhetorical skills of merchants, including Harvey's own brothers. Modern translations of De motu cordis obscure the language of accountancy that Harvey himself used. Like a merchant accounting for credits and debits, intake and output, goods and moneys, Harvey treated venous and arterial blood as essentially commensurate, quantifiable and fungible. For Harvey, the circulation (and recirculation) of blood was an arithmetical necessity. The development of Harvey's circulatory model followed shifts in the epistemic value of mercantile forms of knowledge, including accounting and arithmetic, also drawing on an Aristotelian language of reciprocity and balance that Harvey shared with mercantile advisers to the royal court. This paper places Harvey's calculations in a previously underappreciated context of economic crisis, whose debates focused largely on questions of circulation.

  13. 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…

  14. Competency Guidelines for Public Health Laboratory Professionals: CDC and the Association of Public Health Laboratories.

    PubMed

    Ned-Sykes, Renée; Johnson, Catherine; Ridderhof, John C; Perlman, Eva; Pollock, Anne; DeBoy, John M

    2015-05-15

    These competency guidelines outline the knowledge, skills, and abilities necessary for public health laboratory (PHL) professionals to deliver the core services of PHLs efficiently and effectively. As part of a 2-year workforce project sponsored in 2012 by CDC and the Association of Public Health Laboratories (APHL), competencies for 15 domain areas were developed by experts representing state and local PHLs, clinical laboratories, academic institutions, laboratory professional organizations, CDC, and APHL. The competencies were developed and reviewed by approximately 170 subject matter experts with diverse backgrounds and experiences in laboratory science and public health. The guidelines comprise general, cross-cutting, and specialized domain areas and are divided into four levels of proficiency: beginner, competent, proficient, and expert. The 15 domain areas are 1) Quality Management System, 2) Ethics, 3) Management and Leadership, 4) Communication, 5) Security, 6) Emergency Management and Response, 7) Workforce Training, 8) General Laboratory Practice, 9) Safety, 10) Surveillance, 11) Informatics, 12) Microbiology, 13) Chemistry, 14) Bioinformatics, and 15) Research. These competency guidelines are targeted to scientists working in PHLs, defined as governmental public health, environmental, and agricultural laboratories that provide analytic biological and/or chemical testing and testing-related services that protect human populations against infectious diseases, foodborne and waterborne diseases, environmental hazards, treatable hereditary disorders, and natural and human-made public health emergencies. The competencies support certain PHL workforce needs such as identifying job responsibilities, assessing individual performance, and providing a guiding framework for producing education and training programs. Although these competencies were developed specifically for the PHL community, this does not preclude their broader application to other professionals

  15. California School Accounting Manual. 1984 Edition.

    ERIC Educational Resources Information Center

    Lundin, Janet, Ed.

    California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

  16. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of... shall be changed to conform with the State's accounting system. (b) In addition to the accounts set... Uniform System of Accounts. In those instances in which a State regulatory body having jurisdiction over...

  17. 39 CFR 3001.10 - Form and number of copies of documents.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... document filed with the Commission must be submitted through Filing Online by an account holder, unless a... Filing Online. (3) The form of documents filed as library references is governed by § 3001.31(b)(2)(iv). (4) Documents filed online must satisfy Filing Online system compatibility requirements specified by...

  18. 39 CFR 3001.10 - Form and number of copies of documents.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... document filed with the Commission must be submitted through Filing Online by an account holder, unless a... Filing Online. (3) The form of documents filed as library references is governed by § 3001.31(b)(2)(iv). (4) Documents filed online must satisfy Filing Online system compatibility requirements specified by...

  19. 12 CFR 563b.465 - Do account holders retain any voting rights based on their liquidation sub-accounts?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... based on their liquidation sub-accounts? 563b.465 Section 563b.465 Banks and Banking OFFICE OF THRIFT... Account § 563b.465 Do account holders retain any voting rights based on their liquidation sub-accounts... their liquidation sub-accounts. ...

  20. The Community College Accountability Network: Understanding Institutional Accountability at Aspen Grove Community College

    ERIC Educational Resources Information Center

    Harbour, Clifford P.; Davies, Timothy Gray; Gonzales-Walker, Roxanne

    2010-01-01

    This article reports on a qualitative, interpretive case study examining how trustees, administrators, faculty members, and staff members at a rural community college understand their institution's accountability environment. Data analysis and interpretation established that participants conceptualized institutional accountability as dialogic,…

  1. 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…

  2. Accounting Principles 30G. Interim Guide.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

  3. 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. 1-6 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be...

  4. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost information...

  5. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting...

  6. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted Accounting...

  7. 42 CFR 56.113 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... HEALTH SERVICES General Provisions § 56.113 Grantee accountability. (a) Accounting for grant award payments. All payments made by the Secretary shall be recorded by the grantee in accounting records... reimbursable direct costs incurred. (b) Accounting for interest earned on grant funds. Pursuant to section 203...

  8. Diary of an Edu-Tourist in Costa Rica: An Autoethnographical Account of Learning Spanish

    ERIC Educational Resources Information Center

    Lotherington, Heather

    2007-01-01

    This article presents an autoethnographical account of my foray into Spanish immersion education in Costa Rica as a professor of multilingual education at a university in Canada. This language-learning journey was inspired by curiosity about the growing trend for Internet marketing of second-language learning as a form of tourism, which I label…

  9. Accounting for ecosystem services in life cycle assessment, Part I: a critical review.

    PubMed

    Zhang, Yi; Singh, Shweta; Bakshi, Bhavik R

    2010-04-01

    If life cycle oriented methods are to encourage sustainable development, they must account for the role of ecosystem goods and services, since these form the basis of planetary activities and human well-being. This article reviews methods that are relevant to accounting for the role of nature and that could be integrated into life cycle oriented approaches. These include methods developed by ecologists for quantifying ecosystem services, by ecological economists for monetary valuation, and life cycle methods such as conventional life cycle assessment, thermodynamic methods for resource accounting such as exergy and emergy analysis, variations of the ecological footprint approach, and human appropriation of net primary productivity. Each approach has its strengths: economic methods are able to quantify the value of cultural services; LCA considers emissions and assesses their impact; emergy accounts for supporting services in terms of cumulative exergy; and ecological footprint is intuitively appealing and considers biocapacity. However, no method is able to consider all the ecosystem services, often due to the desire to aggregate all resources in terms of a single unit. This review shows that comprehensive accounting for ecosystem services in LCA requires greater integration among existing methods, hierarchical schemes for interpreting results via multiple levels of aggregation, and greater understanding of the role of ecosystems in supporting human activities. These present many research opportunities that must be addressed to meet the challenges of sustainability.

  10. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Accounting entities. 403.110 Section 403.110 Shipping... ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting entity. However, the records shall be maintained with sufficient particularity to allocate items to each...

  11. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information. (3...

  12. The Global Challenge for Accounting Education

    ERIC Educational Resources Information Center

    Helliar, Christine

    2013-01-01

    Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts.…

  13. Story Telling or Storied Telling? Media's Pedagogical Ability to Shape Narrative as a Form of "Knowing"

    ERIC Educational Resources Information Center

    Blevins, Dean G.

    2007-01-01

    Storytellers know that stories are "formed" in their telling. Stories, whether oral or written, personal or mass communicated, ultimately express the boundaries of their medium (their "embodiment" through mediated forms). Religious Educators must always address the medium as well as the message in any theory of narrative accounting. Media often…

  14. USING FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    EPA Science Inventory

    The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...

  15. A Thematic Deconstruction of Formalist and Expertise Voices in Big Five (Four) Public Accounting Firms

    ERIC Educational Resources Information Center

    Dirsmith, Mark W.; Samuel, Sajay; Covaleski, Mark A.; Heian, James B.

    2005-01-01

    Research has increasingly recognized the importance of rhetoric to organizational functioning. However, there remains a paucity of detailed analyses probing its nature, particularly in such contexts as public accounting. The purpose of this paper is to deconstruct two forms of rhetoric, which are prominent within international public accounting…

  16. 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…

  17. FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

    PubMed

    Reinstein, A; Bayou, M E

    1994-10-01

    The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

  18. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint bank...

  19. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint bank...

  20. Accounting Students' Performance and Personality Types.

    ERIC Educational Resources Information Center

    Nourayi, Mahmoud M.; Cherry, Alan A.

    1993-01-01

    Completion of the Myers Briggs Type Inventory by 103 accounting majors revealed no significant differences among personality types in achievement, except that sensing types perform better in accounting in general. Results seem to belie the suggestion that accounting attracts introverts and that the intuitive type is best suited to accounting in…