Sample records for account results showed

  1. Btu accounting: Showing results

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

    Nelson, K.E.

    1994-10-01

    In the preceding article in this series last month, the author showed how to calculate the energy consumed to make a pound of product. To realize a payoff, however, the results must be presented in graphs or tables that clearly display what has happened. They must call attention to plant performance and ultimately lead to more efficient use of energy. Energy-consumption reporting is particularly valuable when viewed over a period of time. The author recommend compiling data annually and maintaining a ten-year performance history. Four cases are considered: individual plant performance; site performance for sites having more than one plant;more » company performance, for companies having more than one site; and performance based on product, for identical or similar products made at different plants or sites. Of these, individual plant performance is inherently the most useful. It also serves as the best basis for site, company and product performance reports. A key element in energy accounting is the relating of all energy consumption to a common basis. As developed last month in Part 1 in this series, the author chose Btu[sub meth] (i.e., Btu of methane equivalent, expressed as its higher heating value) for this purpose. It represents the amount of methane that would be needed to replace (in the case of fuels) or generate (in the case of steam and power) the energy being used.« less

  2. Accountability Pillar Results for Annual Education Results Report (AERR)

    ERIC Educational Resources Information Center

    Alberta Education, 2008

    2008-01-01

    Alberta has developed an innovative new way of measuring performance to ensure we continue to provide the best possible education opportunities for all of our students. This accountability framework, called the Accountability Pillar, recognizes and respects the outstanding work seen in our school authorities every day. It ensures school…

  3. 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…

  4. Introducing an accountability framework for polio eradication in Ethiopia: results from the first year of implementation 2014-2015

    PubMed Central

    Kassahun, Aron; Braka, Fiona; Gallagher, Kathleen; Gebriel, Aregai Wolde; Nsubuga, Peter; M’pele-Kilebou, Pierre

    2017-01-01

    Introduction the World Health Organization (WHO), Ethiopia country office, introduced an accountability framework into its Polio Eradication Program in 2014 with the aim of improving the program's performance. Our study aims to evaluate staff performance and key program indicators following the introduction of the accountability framework. Methods the impact of the WHO accountability framework was reviewed after its first year of implementation from June 2014 to June 2015. We analyzed selected program and staff performance indicators associated with acute flaccid paralysis (AFP) surveillance from a database available at WHO. Data on managerial actions taken were also reviewed. Performance of a total of 38 staff was evaluated during our review. Results our review of results for the first four quarters of implementation of the polio eradication accountability framework showed improvement both at the program and individual level when compared with the previous year. Managerial actions taken during the study period based on the results from the monitoring tool included eleven written acknowledgments, six discussions regarding performance improvement, six rotations of staff, four written first-warning letters and nine non-renewal of contracts. Conclusion the introduction of the accountability framework resulted in improvement in staff performance and overall program indicators for AFP surveillance. PMID:28890753

  5. Degrees of Success in Accounting.

    ERIC Educational Resources Information Center

    Bourner, Jill; Bourner, Tom

    1985-01-01

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

  6. Engineering Accountability for Results into Public Education.

    ERIC Educational Resources Information Center

    Lessinger, Leon

    "Accountability" is a classical term in management theory, but new in education. It is the product of the process of performance contracting, in which a public authority grants money to a local educational agency to contract with private enterprise to achieve specific goals within a specific period for specific costs. This process can be…

  7. 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.

  8. Integration of Substance Abuse Treatment Organizations into Accountable Care Organizations: Results from a National Survey

    PubMed Central

    D’Aunno, Thomas; Friedmann, Peter D.; Chen, Qixuan; Wilson, Donna M.

    2016-01-01

    To meet their aims of managing population health to improve the quality and cost of health care in the United States, accountable care organizations (ACOs) will need to focus on coordinating care for individuals with substance abuse disorders. The prevalence of these disorders is high, and these individuals often suffer from comorbid chronic medical and social conditions. This article examines the extent to which the nation’s fourteen thousand specialty substance abuse treatment (SAT) organizations, which have a daily census of more than 1 million patients, are contracting with ACOs across the country; we also examine factors associated with SAT organization involvement with ACOs. We draw on data from a recent (2014) nationally representative survey of executive directors and clinical supervisors from 635 SAT organizations. Results show that only 15 percent of these organizations had signed contracts with ACOs. Results from multivariate analyses show that directors’ perceptions of market competition, organizational ownership, and geographic location are significantly related to SATinvolvement with ACOs. We discuss implications for integrating the SAT specialty system with the mainstream health care system. PMID:26124307

  9. Problems Resulting from the Implementation of a Pilot Program in Accountability.

    ERIC Educational Resources Information Center

    Field, David A.

    The concept of accountability has become very important recently to both teachers and administrators. Despite this, very few experimental projects dealing with accountability have been attempted--especially in the field of physical education. A program of accountability was conducted at Ball State University, Muncie, Indiana, in the Department of…

  10. Assessment Measures Showing Institutional Effectiveness in Relation to External Stakeholder Expectations for Accountability

    ERIC Educational Resources Information Center

    Clites, Mona Lynn

    2013-01-01

    Community colleges face a growing demand from a wide range of stakeholders for more transparent accountability but struggle to select appropriate measures and to use them in effective ways. The multiple demands of various stakeholders, and the calls to respond to those demands in effective and appropriate ways, are leading to a confusing array of…

  11. Researchers' choice of the number and range of levels in experiments affects the resultant variance-accounted-for effect size.

    PubMed

    Okada, Kensuke; Hoshino, Takahiro

    2017-04-01

    In psychology, the reporting of variance-accounted-for effect size indices has been recommended and widely accepted through the movement away from null hypothesis significance testing. However, most researchers have paid insufficient attention to the fact that effect sizes depend on the choice of the number of levels and their ranges in experiments. Moreover, the functional form of how and how much this choice affects the resultant effect size has not thus far been studied. We show that the relationship between the population effect size and number and range of levels is given as an explicit function under reasonable assumptions. Counterintuitively, it is found that researchers may affect the resultant effect size to be either double or half simply by suitably choosing the number of levels and their ranges. Through a simulation study, we confirm that this relation also applies to sample effect size indices in much the same way. Therefore, the variance-accounted-for effect size would be substantially affected by the basic research design such as the number of levels. Simple cross-study comparisons and a meta-analysis of variance-accounted-for effect sizes would generally be irrational unless differences in research designs are explicitly considered.

  12. The Nature and Origins of Students' Perceptions of Accountants

    ERIC Educational Resources Information Center

    Hunt, Steven C.; Falgiani, A. Anthony; Intrieri, Robert C.

    2004-01-01

    In this research, the authors examined accounting and nonaccounting majors' impressions of accountants through a survey listing 58 characteristics. The results show that many students stereotypically perceived accountants as numbers crunchers and that nonaccounting majors held more negative perceptions of accountants than did accounting majors.…

  13. Integration of Substance Abuse Treatment Organizations into Accountable Care Organizations: Results from a National Survey.

    PubMed

    D'Aunno, Thomas; Friedmann, Peter D; Chen, Qixuan; Wilson, Donna M

    2015-08-01

    To meet their aims of managing population health to improve the quality and cost of health care in the United States, accountable care organizations (ACOs) will need to focus on coordinating care for individuals with substance abuse disorders. The prevalence of these disorders is high, and these individuals often suffer from comorbid chronic medical and social conditions. This article examines the extent to which the nation's fourteen thousand specialty substance abuse treatment (SAT) organizations, which have a daily census of more than 1 million patients, are contracting with ACOs across the country; we also examine factors associated with SAT organization involvement with ACOs. We draw on data from a recent (2014) nationally representative survey of executive directors and clinical supervisors from 635 SAT organizations. Results show that only 15 percent of these organizations had signed contracts with ACOs. Results from multivariate analyses show that directors' perceptions of market competition, organizational ownership, and geographic location are significantly related to SAT involvement with ACOs. We discuss implications for integrating the SAT specialty system with the mainstream health care system. Copyright © 2015 by Duke University Press.

  14. 13. DETAIL VIEW OF BUTTRESS 4 SHOWING THE RESULTS OF ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    13. DETAIL VIEW OF BUTTRESS 4 SHOWING THE RESULTS OF POOR CONSTRUCTION WORK. THOUGH NOT A SERIOUS STRUCTURAL DEFICIENCY, THE 'HONEYCOMB' TEXTURE OF THE CONCRETE SURFACE WAS THE RESULT OF INADEQUATE TAMPING AT THE TIME OF THE INITIAL 'POUR'. - Hume Lake Dam, Sequioa National Forest, Hume, Fresno County, CA

  15. 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

  16. Articulation Activity for Accounting Programs: Project Results and Descriptive Report. Final Report.

    ERIC Educational Resources Information Center

    Adams, Esther

    In response to the need for a basic articulated accounting curriculum providing for a smooth transition from the secondary to the postsecondary level, Blackhawk Technical Institute (BTI) conducted a project to develop a master list of accounting competencies as the basis of a core accounting curriculum; to determine competency standards; to…

  17. 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.

  18. 14. DETAIL VIEW OF BUTTRESS 4 SHOWING THE RESULTS OF ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    14. DETAIL VIEW OF BUTTRESS 4 SHOWING THE RESULTS OF INADEQUATE TAMPING. THE SIZE OF THE GRANITE AGGREGATE USED IN THE DAMS CONCRETE IS CLEARLY SHOWN. - Hume Lake Dam, Sequioa National Forest, Hume, Fresno County, CA

  19. Economic accounting of water: The Botswana experience

    NASA Astrophysics Data System (ADS)

    Setlhogile, T.; Arntzen, J.; Pule, O. B.

    2017-08-01

    Water accounts aim to capture the value of water resources and their use within the economy. The accounts complement the National Accounts as the latter's main indicator (GDP) does not reflect changes in natural capital. Botswana developed water accounts for the period 2010/11-2014/15 using the UN's standard System of Environmental Economic Accounting for water (SEEA-water). The article focuses both on the construction of physical flow accounts as well as on the policy implications for development planning and water resource management through the use of policy indicators. It also shows long-term trends in water abstraction and water use efficiency linking the SEEA water accounts with results of earlier (non-SEEA) water accounting projects in Botswana. The water accounts results show that water abstraction and consumption have been largely stable since 2010/11 despite population (1.9% p.a.) and economic growth (around 5% p.a.) likely due to a combination of water sector reforms and drought conditions in south eastern Botswana; the latter led to the drying up of several dams and the imposition of severe water restrictions. While public attention focuses mostly on water service providers, self-providers (mines and the agricultural sector) account for more than 50% of total water abstracted from the environment of water, demonstrating the need to pay more attention to self-providers in IWRM implementation. Water consumption is highest for the agricultural sector (70.2 Mm3) followed by households and mines at 41.2 and 39 Mm3 respectively in 2014/15. In terms of water use efficiency, value added per m3 has increased in time, showing (some) decoupling of water consumption and economic growth. This positive trend needs to be enhanced in the pursuit of economic diversification, which should focus on growth of water-efficient economic sectors. Finally, per capita water consumption has decreased over time; while this may indicate that people conserve water, it may also point

  20. The Cyclical Relationship Approach in Teaching Basic Accounting Principles.

    ERIC Educational Resources Information Center

    Golen, Steven

    1981-01-01

    Shows how teachers can provide a more meaningful presentation of various accounting principles by illustrating them through a cyclical relationship approach. Thus, the students see the entire accounting relationship as a result of doing business. (CT)

  1. Gun Shows and Gun Violence: Fatally Flawed Study Yields Misleading Results

    PubMed Central

    Hemenway, David; Webster, Daniel; Pierce, Glenn; Braga, Anthony A.

    2010-01-01

    A widely publicized but unpublished study of the relationship between gun shows and gun violence is being cited in debates about the regulation of gun shows and gun commerce. We believe the study is fatally flawed. A working paper entitled “The Effect of Gun Shows on Gun-Related Deaths: Evidence from California and Texas” outlined this study, which found no association between gun shows and gun-related deaths. We believe the study reflects a limited understanding of gun shows and gun markets and is not statistically powered to detect even an implausibly large effect of gun shows on gun violence. In addition, the research contains serious ascertainment and classification errors, produces results that are sensitive to minor specification changes in key variables and in some cases have no face validity, and is contradicted by 1 of its own authors’ prior research. The study should not be used as evidence in formulating gun policy. PMID:20724672

  2. Gun shows and gun violence: fatally flawed study yields misleading results.

    PubMed

    Wintemute, Garen J; Hemenway, David; Webster, Daniel; Pierce, Glenn; Braga, Anthony A

    2010-10-01

    A widely publicized but unpublished study of the relationship between gun shows and gun violence is being cited in debates about the regulation of gun shows and gun commerce. We believe the study is fatally flawed. A working paper entitled "The Effect of Gun Shows on Gun-Related Deaths: Evidence from California and Texas" outlined this study, which found no association between gun shows and gun-related deaths. We believe the study reflects a limited understanding of gun shows and gun markets and is not statistically powered to detect even an implausibly large effect of gun shows on gun violence. In addition, the research contains serious ascertainment and classification errors, produces results that are sensitive to minor specification changes in key variables and in some cases have no face validity, and is contradicted by 1 of its own authors' prior research. The study should not be used as evidence in formulating gun policy.

  3. A budget and accounting of metals at z ∼ 0: Results from the COS-Halos survey

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

    Peeples, Molly S.; Werk, Jessica K.; Prochaska, J. Xavier

    2014-05-01

    We present a budget and accounting of metals in and around star-forming galaxies at z ∼ 0. We combine empirically derived star formation histories with updated supernova and asymptotic giant branch yields and rates to estimate the total mass of metals produced by galaxies with present-day stellar mass of 10{sup 9.3}-10{sup 11.6} M{sub ☉}. On the accounting side of the ledger, we show that a surprisingly constant 20%-25% mass fraction of produced metals remain in galaxies' stars, interstellar gas and interstellar dust, with little dependence of this fraction on the galaxy stellar mass (omitting those metals immediately locked up inmore » remnants). Thus, the bulk of metals are outside of galaxies, produced in the progenitors of today's L* galaxies. The COS-Halos survey is uniquely able to measure the mass of metals in the circumgalactic medium (CGM, to impact parameters of <150 kpc) of low-redshift ∼L* galaxies. Using these data, we map the distribution of CGM metals as traced by both the highly ionized O VI ion and a suite of low-ionization species; combined with constraints on circumgalactic dust and hotter X-ray emitting gas out to similar impact parameters, we show that ∼40% of metals produced by M {sub *} ∼ 10{sup 10} M{sub ☉} galaxies can be easily accounted for out to 150 kpc. With the current data, we cannot rule out a constant mass of metals within this fixed physical radius. This census provides a crucial boundary condition for the eventual fate of metals in galaxy evolution models.« less

  4. Accountability for Results: The Realities of Data-Driven Decision Making

    ERIC Educational Resources Information Center

    McCaw, Donna; Watkins, Sandra

    2007-01-01

    The format of this book addresses the most salient questions administrators, school board members, and community stakeholders need to ask to ensure academic and fiscal accountability, providing definitions, background information and the current research. Readers will be provided with sufficient knowledge to effectively question the financial…

  5. 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.…

  6. 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...

  7. Material flows accounting for Scotland shows the merits of a circular economy and the folly of territorial carbon reporting.

    PubMed

    Pratt, Kimberley; Lenaghan, Michael; Mitchard, Edward T A

    2016-12-01

    It is essential that the human race limits the environmental damage created by our consumption. A realistic pathway to limiting consumption would be to transition to a system where materials are conserved and cycled through the economy as many times as possible and as slowly as possible, greatly reducing the greenhouse gas intensive processes of resource extraction, resource processing and waste management. Material flow analysis (MFA) is a method used to understand how materials are consumed within a nation. In this study, we attempt a MFA for Scotland which links carbon emissions to material consumption using data directly based on the mass of materials used in the Scottish economy. It is the first time such an analysis has been conducted for an economy in its entirety. This study aims to create a detailed material flow account (MFA) for Scotland, compare the environmental impacts and possible policy implications of different future material consumption scenarios and consider two materials, steel and neodymium, in detail. The model estimated that 11.4 Mg per capita of materials are consumed per year in Scotland, emitting 10.7 Mg CO 2 e per capita in the process, of which, 6.7 Mg CO 2 e per capita falls under territorial carbon accounting. Only the circular economy scenario for 2050 allowed for increases in living standards without increases in carbon emissions and material consumption. This result was mirrored in the steel and neodymium case studies-environmental impacts can be minimised by a national strategy that first reduces use, and then locally reuses materials. Material consumption accounts for a large proportion of the carbon emissions of Scotland. Strategic dematerialisation, particular of materials such as steel, could support future efforts to reduce environmental impact and meet climate change targets. However, policy makers should consider consumption carbon accounting boundaries, as well as territorial boundaries, if carbon savings are to be

  8. Options for accounting carbon sequestration in German forests

    PubMed Central

    Krug, Joachim; Koehl, Michael; Riedel, Thomas; Bormann, Kristin; Rueter, Sebastian; Elsasser, Peter

    2009-01-01

    Background The Accra climate change talks held from 21–27 August 2008 in Accra, Ghana, were part of an ongoing series of meetings leading up to the Copenhagen meeting in December 2009. During the meeting a set of options for accounting carbon sequestration in forestry on a post-2012 framework was presented. The options include gross-net and net-net accounting and approaches for establishing baselines. Results This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 – 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources. Conclusion The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences. PMID:19650896

  9. Accounting for female space sharing in St. Kilda Soay sheep (Ovis aries) results in little change in heritability estimates.

    PubMed

    Regan, C E; Pilkington, J G; Bérénos, C; Pemberton, J M; Smiseth, P T; Wilson, A J

    2017-01-01

    When estimating heritability in free-living populations, it is common practice to account for common environment effects, because of their potential to generate phenotypic covariance among relatives thereby biasing heritability estimates. In quantitative genetic studies of natural populations, however, philopatry, which results in relatives being clustered in space, is rarely accounted for. The two studies that have been carried out so far suggest absolute declines in heritability estimates of up to 43% when accounting for space sharing by relatives. However, due to methodological limitations these estimates may not be representative. We used data from the St. Kilda Soay sheep population to estimate heritabilities with and without accounting for space sharing for five traits for which there is evidence for additive genetic variance (birthweight, birth date, lamb August weight, and female post-mortem jaw and metacarpal length). We accounted for space sharing by related females by separately incorporating spatial autocorrelation, and a home range similarity matrix. Although these terms accounted for up to 18% of the variance in these traits, heritability estimates were only reduced by up to 7%. Our results suggest that the bias caused by not accounting for space sharing may be lower than previously thought. This suggests that philopatry does not inevitably lead to a large bias if space sharing by relatives is not accounted for. We hope our work stimulates researchers to model shared space when relatives in their study population share space, as doing so will enable us to better understand when bias may be of particular concern. © 2016 European Society For Evolutionary Biology. Journal of Evolutionary Biology © 2016 European Society For Evolutionary Biology.

  10. A new model in achieving Green Accounting at hotels in Bali

    NASA Astrophysics Data System (ADS)

    Astawa, I. P.; Ardina, C.; Yasa, I. M. S.; Parnata, I. K.

    2018-01-01

    The concept of green accounting becomes a debate in terms of its implementation in a company. The result of previous studies indicates that there are no standard model regarding its implementation to support performance. The research aims to create a different green accounting model to other models by using local cultural elements as the variables in building it. The research is conducted in two steps. The first step is designing the model based on theoretical studies by considering the main and supporting elements in building the concept of green accounting. The second step is conducting a model test at 60 five stars hotels started with data collection through questionnaire and followed by data processing using descriptive statistic. The result indicates that the hotels’ owner has implemented green accounting attributes and it supports previous studies. Another result, which is a new finding, shows that the presence of local culture, government regulation, and the awareness of hotels’ owner has important role in the development of green accounting concept. The results of the research give contribution to accounting science in terms of green reporting. The hotel management should adopt local culture in building the character of accountant hired in the accounting department.

  11. System of environmental and economic accounting for water pollution and the result analysis

    NASA Astrophysics Data System (ADS)

    Tan, Yarong

    2017-10-01

    With the gradual acceleration of China's industrialization process, the environmental pollution caused by industrial production is more and more serious, especially water pollution. To construct a System of Environmental and Economic Accounting for water pollution, to a certain extent, can promote the green development of national economy in China. The System of Environmental and Economic Accounting for water pollution is analyzed and studied in this paper.

  12. AACSB Standards and Accounting Faculty's Intellectual Contributions

    ERIC Educational Resources Information Center

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  13. Standardizing an End-to-end Accounting Service

    NASA Technical Reports Server (NTRS)

    Greenberg, Edward; Kazz, Greg

    2006-01-01

    Currently there are no space system standards available for space agencies to accomplish end-to-end accounting. Such a standard does not exist for spacecraft operations nor for tracing the relationship between the mission planning activities, the command sequences designed to perform those activities, the commands formulated to initiate those activities and the mission data and specifically the mission data products created by those activities. In order for space agencies to cross-support one another for data accountability/data tracing and for inter agency spacecraft to interoperate with each other, an international CCSDS standard for end-to-end data accountability/tracing needs to be developed. We will first describe the end-to-end accounting service model and functionality that supports the service. This model will describe how science plans that are ultimately transformed into commands can be associated with the telemetry products generated as a result of their execution. Moreover, the interaction between end-to-end accounting and service management will be explored. Finally, we will show how the standard end-to-end accounting service can be applied to a real life flight project i.e., the Mars Reconnaissance Orbiter project.

  14. Greenhouse gases accounting and reporting for waste management--a South African perspective.

    PubMed

    Friedrich, Elena; Trois, Cristina

    2010-11-01

    This paper investigates how greenhouse gases are accounted and reported in the waste sector in South Africa. Developing countries (including South Africa) do not have binding emission reduction targets, but many of them publish different greenhouse gas emissions data which have been accounted and reported in different ways. Results show that for South Africa, inventories at national and municipal level are the most important tools in the process of accounting and reporting greenhouse gases from waste. For the development of these inventories international initiatives were important catalysts at national and municipal levels, and assisted in developing local expertise, resulting in increased output quality. However, discrepancies in the methodology used to account greenhouse gases from waste between inventories still remain a concern. This is a challenging issue for developing countries, especially African ones, since higher accuracy methods are more data intensive. Analysis of the South African inventories shows that results from the recent inventories can not be compared with older ones due to the use of different accounting methodologies. More recently the use of Clean Development Mechanism (CDM) procedures in Africa, geared towards direct measurements of greenhouse gases from landfill sites, has increased and resulted in an improvement of the quality of greenhouse gas inventories at municipal level. Copyright © 2010 Elsevier Ltd. All rights reserved.

  15. Options for accounting carbon sequestration in German forests.

    PubMed

    Krug, Joachim; Koehl, Michael; Riedel, Thomas; Bormann, Kristin; Rueter, Sebastian; Elsasser, Peter

    2009-08-03

    The Accra climate change talks held from 21-27 August 2008 in Accra, Ghana, were part of an ongoing series of meetings leading up to the Copenhagen meeting in December 2009. During the meeting a set of options for accounting carbon sequestration in forestry on a post-2012 framework was presented. The options include gross-net and net-net accounting and approaches for establishing baselines. This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 - 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources. The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences.

  16. 46 CFR 232.5 - Income Statement Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.5 Income Statement Accounts. (a... Expense Accounts. The income and expense accounts shall show for each reporting period the amount of money... accounted for to facilitate reporting the source of revenue by trade route or service area. (iii) All other...

  17. 18 CFR 33.5 - Proposed accounting entries.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Proposed accounting... § 33.5 Proposed accounting entries. If the applicant is required to maintain its books of account in... present proposed accounting entries showing the effect of the transaction with sufficient detail to...

  18. Accounting for elite indoor 200 m sprint results.

    PubMed

    Usherwood, James R; Wilson, Alan M

    2006-03-22

    Times for indoor 200 m sprint races are notably worse than those for outdoor races. In addition, there is a considerable bias against competitors drawn in inside lanes (with smaller bend radii). Centripetal acceleration requirements increase average forces during sprinting around bends. These increased forces can be modulated by changes in duty factor (the proportion of stride the limb is in contact with the ground). If duty factor is increased to keep limb forces constant, and protraction time and distance travelled during stance are unchanging, bend-running speeds are reduced. Here, we use results from the 2004 Olympics and World Indoor Championships to show quantitatively that the decreased performances in indoor competition, and the bias by lane number, are consistent with this 'constant limb force' hypothesis. Even elite athletes appear constrained by limb forces.

  19. Patient Accounting Systems: Are They Fit with the Users' Requirements?

    PubMed Central

    Ayatollahi, Haleh; Nazemi, Zahra

    2016-01-01

    Objectives A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. Methods This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Results Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. Conclusions The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information. PMID:26893945

  20. Materialism Moderates the Effect of Accounting for Time on Prosocial Behaviors.

    PubMed

    Li, Jibo; Chen, Yingying; Huang, Xiting

    2015-01-01

    Accounting for time is defined as putting a price on time. Researchers have demonstrated that accounting for time reduces the time individuals spend on others; however, its association with monetary donations has not been examined. We hypothesized that accounting for time will activate a utility mindset that would affect one's allocation of time and money. In Study 1, the mediating effect of utility mindsets on the relationship between accounting for time and prosocial behavior was examined. In Study 2, we examined the effect of accounting for time on time spent helping and donating money, and the moderating role of material values on the relationship between accounting for time and prosocial behavior. Results showed that accounting for time activated a mindset of utility maximization that, in turn, reduced participants' prosocial behavior; moreover, materialism moderated the effect of accounting for time on prosocial behavior.

  1. Modeling habitat dynamics accounting for possible misclassification

    USGS Publications Warehouse

    Veran, Sophie; Kleiner, Kevin J.; Choquet, Remi; Collazo, Jaime; Nichols, James D.

    2012-01-01

    Land cover data are widely used in ecology as land cover change is a major component of changes affecting ecological systems. Landscape change estimates are characterized by classification errors. Researchers have used error matrices to adjust estimates of areal extent, but estimation of land cover change is more difficult and more challenging, with error in classification being confused with change. We modeled land cover dynamics for a discrete set of habitat states. The approach accounts for state uncertainty to produce unbiased estimates of habitat transition probabilities using ground information to inform error rates. We consider the case when true and observed habitat states are available for the same geographic unit (pixel) and when true and observed states are obtained at one level of resolution, but transition probabilities estimated at a different level of resolution (aggregations of pixels). Simulation results showed a strong bias when estimating transition probabilities if misclassification was not accounted for. Scaling-up does not necessarily decrease the bias and can even increase it. Analyses of land cover data in the Southeast region of the USA showed that land change patterns appeared distorted if misclassification was not accounted for: rate of habitat turnover was artificially increased and habitat composition appeared more homogeneous. Not properly accounting for land cover misclassification can produce misleading inferences about habitat state and dynamics and also misleading predictions about species distributions based on habitat. Our models that explicitly account for state uncertainty should be useful in obtaining more accurate inferences about change from data that include errors.

  2. 26 CFR 1.381(c)(21)-1 - Pre-1954 adjustments resulting from change in method of accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Pre-1954 adjustments resulting from change in method of accounting. 1.381(c)(21)-1 Section 1.381(c)(21)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381...

  3. Selected accounts receivable performance statistics for radiology practices: an analysis of the adjusted collection percentage and days charges in accounts receivable.

    PubMed

    Cergnul, John J; Russell, Philip J; Sunshine, Jonathan H

    2005-12-01

    To provide comparative data and analysis with respect to accounts receivable management performance criteria. Data from 3 sources were analyzed: the Radiology Business Management Association's (RBMA) 2003 Accounts Receivable Performance Survey; the RBMA's 2003 Accounts Receivable Survey; and Hogan and Sunshine's 2004 Radiology article "Financial Ratios in Diagnostic Radiology Practices: Variability and Trends," the data for which were drawn primarily from the ACR's 1999 Survey of Practices. The RBMA surveyed (via e-mail and postal mail) only its members, with response rates of 15% and 9%, respectively. The ACR's survey response rate was 66%, via postal mail, and was distributed without regard to the RBMA membership status of the practice manager or even whether the practice employed a practice manager. Comparison among the survey results provided information on trends. Median practice professional component adjusted collection percentage (ACP) deteriorated from 87.3% to 85.1% between the RBMA surveys. Practices limited to global fee billing faired much better when performing their billing in house, as opposed to using a billing service, with mean ACPs of 91.2% and 79.4%, respectively. Days charges in accounts receivable 2004 mean results for professional component billing and global fee billing were nearly identical at 56.11 and 55.54 days, respectively. The 2003 RBMA survey reported 63.74 days for professional component billing and 77.33 days for global fee billing. The improvement from 2003 to 2004 was highly significant for both professional component billing and global fee billing. The 2004 RBMA survey also reflected a rather dramatic improvement in days charges in accounts receivable compared with Hogan and Sunshine's results, which showed a mean of 69 days charges in accounts receivable. The conflicting trends between ACP performance and days charges in accounts receivable performance may be explained by the increasing sophistication of accounts receivable

  4. Motivations, Costs and Results of AOL: Perceptions of Accounting and Economics Faculty

    ERIC Educational Resources Information Center

    Eschenfelder, Mark J.; Bryan, Lois D.; Lee, Tanya M.

    2014-01-01

    The emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on improving student learning through Assurance of Learning (AOL) makes faculty involvement in the process at AACSB accredited schools important. This study examines the attitudes of accounting and economics faculty at AACSB accredited institutions toward the AOL…

  5. 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

  6. Testing Delays Resulting in Increased Identification Accuracy in Line-Ups and Show-Ups.

    ERIC Educational Resources Information Center

    Dekle, Dawn J.

    1997-01-01

    Investigated time delays (immediate, two-three days, one week) between viewing a staged theft and attempting an eyewitness identification. Compared lineups to one-person showups in a laboratory analogue involving 412 subjects. Results show that across all time delays, participants maintained a higher identification accuracy with the showup…

  7. 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)

  8. 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…

  9. Analysing the production and treatment of solid waste using a national accounting framework.

    PubMed

    Delahaye, Roel; Hoekstra, Rutger; Nootenboom, Leslie

    2011-07-01

    Our knowledge of the relationship between the economy and the environment has increased significantly over recent decades. One of the areas in which this is most apparent is the area of environmental accounting, where environmental data is presented according to national accounting principles. These accounts provide consistent, complete and detailed information for understanding environmental-economic interdependencies. One of the modules of these accounts is the waste accounts which record the origin and destination of waste materials. The first part of this paper discusses the Dutch waste accounts and their relation with economic indicators. In the second part a number of applications, which are based on the input-output model, are applied to these accounts. This section includes a novel structural decomposition analysis which quantifies the underlying driving forces of changes in total waste and landfilled waste between 1995 and 2004. The results show that the total amount of waste is mainly driven by economic growth (positive effect) and the direct export of waste (negative effect). The models also show that the construction sector has played a very important part in the reduction of waste. Furthermore, the decrease in the amount of landfilled waste, which is caused by Dutch regulations, has led to a large shift towards recycling and to a lesser degree incineration. Finally, the calculations for the 'environmental trade balance' for waste show that the waste-contents of exports exceed that of imports. This paper shows that the waste accounts have many analytical and policy-relevant applications.

  10. Making sense of nonbusiness accounting.

    PubMed

    Anthony, R N

    1980-01-01

    The nonbusiness world of municipalities, colleges and universities, hospitals, and other nonprofit organizations follows its own rules when it comes to financial statements, and these are often confusing to anyone who is accustomed to business accounting. According to this author, it was the concept of fund accounting that divided the two worlds of business and nonbusiness accounting and led to a situation where it is almost impossible to judge the financial performance of nonbusiness entities. He shows how financial statements of the business and nonbusiness worlds can use the same standards, with a few modifications for the unique features of nonbusiness organizations.

  11. 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.

  12. 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.

  13. 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…

  14. Relevance of methodological choices for accounting of land use change carbon fluxes

    NASA Astrophysics Data System (ADS)

    Pongratz, Julia; Hansis, Eberhard; Davis, Steven

    2015-04-01

    To understand and potentially steer how humans shape land-climate interactions it is important to accurately attribute greenhouse gas fluxes from land use and land cover change (LULCC) in space and time. However, such accounting of carbon fluxes from LULCC generally requires choosing from multiple options of how to attribute the fluxes to regions and to LULCC activities. Applying a newly-developed and spatially-explicit bookkeeping model, BLUE ("bookkeeping of land use emissions"), we quantify LULCC carbon fluxes and attribute them to land-use activities and countries by a range of different accounting methods. We present results with respect to a Kyoto Protocol-like ``commitment'' accounting period, using land use emissions of 2008-12 as example scenario. We assess the effect of accounting methods that vary (1) the temporal evolution of carbon stocks, (2) the state of the carbon stocks at the beginning of the period, (3) the temporal attribution of carbon fluxes during the period, and (4) treatment of LULCC fluxes that occurred prior to the beginning of the period. We show that the methodological choices result in grossly different estimates of carbon fluxes for the different attribution definitions. The global net flux in the accounting period varies between 4.3 Pg(C) uptake and 15.2 Pg(C) emissions, depending on the accounting method. Regional results show different modes of variation. This finding has implications for both political and scientific considerations: Not all methodological choices are currently specified under the UNFCCC treaties on land use, land-use change and forestry. Yet, a consistent accounting scheme is crucial to assure comparability of individual LULCC activities, quantify their relevance for the global annual carbon budget, and assess the effects of LULCC policies.

  15. What is adaptive about adaptive decision making? A parallel constraint satisfaction account.

    PubMed

    Glöckner, Andreas; Hilbig, Benjamin E; Jekel, Marc

    2014-12-01

    There is broad consensus that human cognition is adaptive. However, the vital question of how exactly this adaptivity is achieved has remained largely open. Herein, we contrast two frameworks which account for adaptive decision making, namely broad and general single-mechanism accounts vs. multi-strategy accounts. We propose and fully specify a single-mechanism model for decision making based on parallel constraint satisfaction processes (PCS-DM) and contrast it theoretically and empirically against a multi-strategy account. To achieve sufficiently sensitive tests, we rely on a multiple-measure methodology including choice, reaction time, and confidence data as well as eye-tracking. Results show that manipulating the environmental structure produces clear adaptive shifts in choice patterns - as both frameworks would predict. However, results on the process level (reaction time, confidence), in information acquisition (eye-tracking), and from cross-predicting choice consistently corroborate single-mechanisms accounts in general, and the proposed parallel constraint satisfaction model for decision making in particular. Copyright © 2014 Elsevier B.V. All rights reserved.

  16. 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...

  17. Competency-Based Accounting Instruction

    ERIC Educational Resources Information Center

    Graham, John E.

    1977-01-01

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

  18. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR... Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by § 75... determination of the book inventory at any time; (2) All measurement results that are used for determination of...

  19. The Impact of a Participant-Based Accounting Cycle Course on Student Performance in Intermediate Financial Accounting I

    ERIC Educational Resources Information Center

    Siagian, Ferdinand T.; Khan, Mohammad

    2016-01-01

    The authors investigated whether students in an Intermediate Financial Accounting I course who took a 1-credit, participant-based accounting cycle course performed better than students who did not take the accounting cycle course. Results indicate a higher likelihood of earning a better grade for students who took the accounting cycle course even…

  20. 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

  1. Accounting for elite indoor 200 m sprint results

    PubMed Central

    Usherwood, James R; Wilson, Alan M

    2005-01-01

    Times for indoor 200 m sprint races are notably worse than those for outdoor races. In addition, there is a considerable bias against competitors drawn in inside lanes (with smaller bend radii). Centripetal acceleration requirements increase average forces during sprinting around bends. These increased forces can be modulated by changes in duty factor (the proportion of stride the limb is in contact with the ground). If duty factor is increased to keep limb forces constant, and protraction time and distance travelled during stance are unchanging, bend-running speeds are reduced. Here, we use results from the 2004 Olympics and World Indoor Championships to show quantitatively that the decreased performances in indoor competition, and the bias by lane number, are consistent with this ‘constant limb force’ hypothesis. Even elite athletes appear constrained by limb forces. PMID:17148323

  2. Rethinking exploitation: a process-centered account.

    PubMed

    Jansen, Lynn A; Wall, Steven

    2013-12-01

    Exploitation has become an important topic in recent discussions of biomedical and research ethics. This is due in no small measure to the influence of Alan Wertheimer's path-breaking work on the subject. This paper presents some objections to Wertheimer's account of the concept. The objections attempt to show that his account places too much emphasis on outcome-based considerations and too little on process-based considerations. Building on these objections, the paper develops an alternative process-centered account of the concept. This alternative account of exploitation takes as its point of departure the broadly Kantian notion that it is wrong to use another as an instrument for the advancement of one's own ends. It sharpens this slippery notion and adds a number of refinements to it. The paper concludes by arguing that process-centered accounts of exploitation better illuminate the ethical challenges posed by research on human subjects than outcome-centered accounts.

  3. 18 CFR 33.5 - Proposed accounting entries.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Proposed accounting entries. 33.5 Section 33.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... present proposed accounting entries showing the effect of the transaction with sufficient detail to...

  4. 18 CFR 33.5 - Proposed accounting entries.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Proposed accounting entries. 33.5 Section 33.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... present proposed accounting entries showing the effect of the transaction with sufficient detail to...

  5. 18 CFR 33.5 - Proposed accounting entries.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Proposed accounting entries. 33.5 Section 33.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... present proposed accounting entries showing the effect of the transaction with sufficient detail to...

  6. 18 CFR 33.5 - Proposed accounting entries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Proposed accounting entries. 33.5 Section 33.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... present proposed accounting entries showing the effect of the transaction with sufficient detail to...

  7. 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...

  8. Patient accounting systems: needs and capabilities.

    PubMed

    Kennedy, O G; Collignon, S

    1987-09-01

    In the first article of this series, it was stated that most finance executives are not very satisfied with the performance of their current patient accounting systems. What steps can a patient accounting system planner take to help ensure the system selected will garner high ratings from managers and users? Two primarily steps need to be taken. First, the planner needs to perform a thorough evaluation of both near- and long-term patient accounting requirements. He should determine which features and functions are most critical and ensure they are incorporated as selection criteria. The planner should also incorporate institutional planning into that process, such as planned expansion of facilities or services, to ensure that the system selected has the growth potential, interfacing capabilities, and flexibility to respond to the changing environment. Then, once system needs are fully charted, the planner should educate himself about the range of patient accounting system solutions available. The data show that most financial managers lack knowledge about most of the major patient accounting system vendors in the marketplace. Once vendors that offer systems that seemingly could meet needs are identified, the wise system planner will also want to obtain information from users about those vendors, to determine whether the systems perform as described and whether the vendor has been responsive to the needs of its customers. This step is a particularly important part of the planning process, because the data also show that users of some systems are significantly more satisfied than users of other patient accounting systems.

  9. Continuities and Discontinuities in Accounting Systems: 1998 Survey of ASBO International Membership in North America.

    ERIC Educational Resources Information Center

    Henstock, Thomas F.

    1999-01-01

    Based on a survey of Association of School Business Officials members, this article focuses on 10 accounting system modules and how respondents felt about their system's operation and integration. Results showed solid continuity among general ledger, accounts payable, and payroll modules and discontinuities among fixed-asset and student accounting…

  10. 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…

  11. Implementation Status of Accrual Accounting System in Health Sector

    PubMed Central

    Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

    2015-01-01

    Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337

  12. Advantages of fund accounting in 'nonprofits'.

    PubMed

    Herzlinger, R E; Sherman, H D

    1980-01-01

    Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.

  13. 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…

  14. 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 §...

  15. 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

  16. Illusory inferences from a disjunction of conditionals: a new mental models account.

    PubMed

    Barrouillet, P; Lecas, J F

    2000-08-14

    (Johnson-Laird, P.N., & Savary, F. (1999, Illusory inferences: a novel class of erroneous deductions. Cognition, 71, 191-229.) have recently presented a mental models account, based on the so-called principle of truth, for the occurrence of inferences that are compelling but invalid. This article presents an alternative account of the illusory inferences resulting from a disjunction of conditionals. In accordance with our modified theory of mental models of the conditional, we show that the way individuals represent conditionals leads them to misinterpret the locus of the disjunction and prevents them from drawing conclusions from a false conditional, thus accounting for the compelling character of the illusory inference.

  17. 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…

  18. 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,…

  19. 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...

  20. 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...

  1. 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...

  2. Implementation status of accrual accounting system in health sector.

    PubMed

    Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

    2014-07-29

    Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach's alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component "management & leadership (3.46±2.25)" (undesirable from external evaluators' viewpoint) and "technology (6.61±1.92) and work processes (6.35±2.19)" (middle to high from internal evaluators' viewpoint). Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.

  3. 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)

  4. 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…

  5. Training within the Accounting Firm.

    ERIC Educational Resources Information Center

    Finch, Beth; And Others

    1991-01-01

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

  6. School Centered Evidence Based Accountability

    ERIC Educational Resources Information Center

    Milligan, Charles

    2015-01-01

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

  7. Educators' Perceptions of the Effectiveness of the Desired Results System: A Study of the California Department of Education Accountability Initiative

    ERIC Educational Resources Information Center

    Khaleghi, Farahnaz

    2010-01-01

    The deluge of early child development research over the past 20 years has sparked an unprecedented public interest in the first years of children's lives. Research indicates that quality early education promotes the overall development of a healthy child. The Desired Results System, a standards-based accountability initiative of the California…

  8. The Efficacy of Choice Threats within School Accountability Systems: Results from Legislatively Induced Experiments. PEPG 05-01

    ERIC Educational Resources Information Center

    West, Martin R.; Peterson, Paul E.

    2005-01-01

    Stigma and school voucher threats under a revised 2002 Florida accountability law have positive impacts on student performance. Stigma and public school choice threats under the U.S. federal accountability law, No Child Left Behind, do not have similar effects in Florida. Significant impacts of stigma, when combined with the voucher threat, are…

  9. 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...

  10. Cognitive style as a factor in accounting students' perceptions of career-choice factors.

    PubMed

    Gul, F; Huang, A; Subramaniam, N

    1992-12-01

    Since prior studies of individuals' perceptions of career-choice factors have not considered the effect of cognitive styles of subjects, this study, using 68 accounting students, investigated the mediating effects of the field dependent-independent cognitive dimension on perceptions of the importance of career-choice factors. The results, in general, show that cognitive style affected individuals' perceptions of career-choice factors, suggesting that future studies of individuals' perceptions should take into account individual cognitive differences.

  11. Government Accounting Standards: Past, Present and Future.

    ERIC Educational Resources Information Center

    Harmer, W. Gary

    1993-01-01

    States that government accounting is the product of mixing together budget-oriented and accounting-oriented voices. Presents a history of governmental accounting including the groups involved. An organization chart describes the current standard-setting structure. Accomplishments that improve reporting operations results are listed. (MLF)

  12. 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.

  13. 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.

  14. An Exploration of Students' Conceptions of Accounting Work

    ERIC Educational Resources Information Center

    Sin, Samantha; Reid, Anna; Jones, Alan

    2012-01-01

    This study, undertaken at an Australian university, investigates undergraduate accounting students' conceptions of accounting work and discusses the relevance of such conceptions for the work readiness of graduates. Findings based on a phenomenographic investigation show variations in students' awareness of the functional and human aspects of…

  15. The CARE model of social accountability: promoting cultural change.

    PubMed

    Meili, Ryan; Ganem-Cuenca, Alejandra; Leung, Jannie Wing-sea; Zaleschuk, Donna

    2011-09-01

    On the 10th anniversary of Health Canada and the Association of Faculties of Medicine of Canada's publication in 2001 of Social Accountability: A Vision for Canadian Medical Schools, the authors review the progress at one Canadian medical school, the College of Medicine at the University of Saskatchewan, in developing a culture of social accountability. They review the changes that have made the medical school more socially accountable and the steps taken to make those changes possible. In response to calls for socially accountable medical schools, the College of Medicine created a Social Accountability Committee to oversee the integration of these principles into the college. The committee developed the CARE model (Clinical activity, Advocacy, Research, Education and training) as a guiding tool for social accountability initiatives toward priority health concerns and as a means of evaluation. Diverse faculty and student committees have emerged as a result and have had far-reaching impacts on the college and communities: from changes in curricula and admissions to community programming and international educational experiences. Although a systematic assessment of the CARE model is needed, early evidence shows that the most significant effects can be found in the cultural shift in the college, most notably among students. The CARE model may serve as an important example for other educational institutions in the development of health practitioners and research that is responsive to the needs of their communities.

  16. Testing the Motor Simulation Account of Source Errors for Actions in Recall

    PubMed Central

    Lange, Nicholas; Hollins, Timothy J.; Bach, Patric

    2017-01-01

    Observing someone else perform an action can lead to false memories of self-performance – the observation inflation effect. One explanation is that action simulation via mirror neuron activation during action observation is responsible for observation inflation by enriching memories of observed actions with motor representations. In three experiments we investigated this account of source memory failures, using a novel paradigm that minimized influences of verbalization and prior object knowledge. Participants worked in pairs to take turns acting out geometric shapes and letters. The next day, participants recalled either actions they had performed or those they had observed. Experiment 1 showed that participants falsely retrieved observed actions as self-performed, but also retrieved self-performed actions as observed. Experiment 2 showed that preventing participants from encoding observed actions motorically by taxing their motor system with a concurrent motor task did not lead to the predicted decrease in false claims of self-performance. Indeed, Experiment 3 showed that this was the case even if participants were asked to carefully monitor their recall. Because our data provide no evidence for a motor activation account, we also discussed our results in light of a source monitoring account. PMID:29033874

  17. 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...

  18. Children with autism spectrum disorder show reduced adaptation to number

    PubMed Central

    Turi, Marco; Burr, David C.; Igliozzi, Roberta; Aagten-Murphy, David; Muratori, Filippo; Pellicano, Elizabeth

    2015-01-01

    Autism is known to be associated with major perceptual atypicalities. We have recently proposed a general model to account for these atypicalities in Bayesian terms, suggesting that autistic individuals underuse predictive information or priors. We tested this idea by measuring adaptation to numerosity stimuli in children diagnosed with autism spectrum disorder (ASD). After exposure to large numbers of items, stimuli with fewer items appear to be less numerous (and vice versa). We found that children with ASD adapted much less to numerosity than typically developing children, although their precision for numerosity discrimination was similar to that of the typical group. This result reinforces recent findings showing reduced adaptation to facial identity in ASD and goes on to show that reduced adaptation is not unique to faces (social stimuli with special significance in autism), but occurs more generally, for both parietal and temporal functions, probably reflecting inefficiencies in the adaptive interpretation of sensory signals. These results provide strong support for the Bayesian theories of autism. PMID:26056294

  19. An interference account of the missing-VP effect

    PubMed Central

    Häussler, Jana; Bader, Markus

    2015-01-01

    Sentences with doubly center-embedded relative clauses in which a verb phrase (VP) is missing are sometimes perceived as grammatical, thus giving rise to an illusion of grammaticality. In this paper, we provide a new account of why missing-VP sentences, which are both complex and ungrammatical, lead to an illusion of grammaticality, the so-called missing-VP effect. We propose that the missing-VP effect in particular, and processing difficulties with multiply center-embedded clauses more generally, are best understood as resulting from interference during cue-based retrieval. When processing a sentence with double center-embedding, a retrieval error due to interference can cause the verb of an embedded clause to be erroneously attached into a higher clause. This can lead to an illusion of grammaticality in the case of missing-VP sentences and to processing complexity in the case of complete sentences with double center-embedding. Evidence for an interference account of the missing-VP effect comes from experiments that have investigated the missing-VP effect in German using a speeded grammaticality judgments procedure. We review this evidence and then present two new experiments that show that the missing-VP effect can be found in German also with less restricting procedures. One experiment was a questionnaire study which required grammaticality judgments from participants without imposing any time constraints. The second experiment used a self-paced reading procedure and did not require any judgments. Both experiments confirm the prior findings of missing-VP effects in German and also show that the missing-VP effect is subject to a primacy effect as known from the memory literature. Based on this evidence, we argue that an account of missing-VP effects in terms of interference during cue-based retrieval is superior to accounts in terms of limited memory resources or in terms of experience with embedded structures. PMID:26136698

  20. 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.…

  1. 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,…

  2. 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…

  3. ASNC upgrade for nuclear material accountancy of ACPF

    NASA Astrophysics Data System (ADS)

    Seo, Hee; Ahn, Seong-Kyu; Lee, Chaehun; Oh, Jong-Myeong; Yoon, Seonkwang

    2018-02-01

    A safeguards neutron coincidence counter for nuclear material accountancy of the Advanced spent-fuel Conditioning Process Facility (ACPF), known as the ACP Safeguards Neutron Counter (ASNC), was upgraded to improve its remote-handling and maintenance capabilities. Based on the results of the previous design study, the neutron counter was completely rebuilt, and various detector parameters for neutron coincidence counting (i.e., high-voltage plateau, efficiency profile, dead time, die-away time, gate length, doubles gate fraction, and stability) were experimentally determined. The measurement data showed good agreement with the MCNP simulation results. To the best of the authors' knowledge, the ASNC is the only safeguards neutron coincidence counter in the world that is installed and operated in a hot-cell. The final goals to be achieved were (1) to evaluate the uncertainty level of the ASNC in nuclear material accountancy of the process materials of the oxide-reduction process for spent fuels and (2) to evaluate the applicability of the neutron coincidence counting technique within a strong radiation field (e.g., in a hot-cell environment).

  4. Factory approach can streamline patient accounting.

    PubMed

    Rands, J; Muench, M

    1991-08-01

    Although they may seem fundamentally different, similarities exist between operations of factories and healthcare organizations' business offices. As a result, a patient accounting approach based on manufacturing firms' management techniques may help smooth healthcare business processes. Receivables performance management incorporates the Japanese techniques of "just-in-time" and total quality management to reduce unbilled accounts and information backlog and accelerate payment. A preliminary diagnostic assessment of a patient accounting process helps identify bottlenecks and set priorities for work flow.

  5. 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.

  6. 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…

  7. 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…

  8. 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…

  9. Insurance choice and tax-preferred health savings accounts.

    PubMed

    Cardon, James H; Showalter, Mark H

    2007-03-01

    We develop an infinite horizon utility maximization model of the interaction between insurance choice and tax-preferred health savings accounts. The model can be used to examine a wide range of policy options, including flexible spending accounts, health savings accounts, and health reimbursement accounts. We also develop a 2-period model to simulate various implications of the model. Key results from the simulation analysis include the following: (1) with no adverse selection, use of unrestricted health savings accounts leads to modest welfare gains, after accounting for the tax revenue loss; (2) with adverse selection and an initial pooling equilibrium comprised of "sick" and "healthy" consumers, introducing HSAs can, but does not necessarily, lead to a new pooling equilibrium. The new equilibrium results in a higher coinsurance rate, an increase in expected utility for healthy consumers, and a decrease in expected utility for sick consumers; (3) with adverse selection and a separating equilibrium, both sick and healthy consumers are better off with a health savings account; (4) efficiency gains are possible when insurance contracts are explicitly linked to tax-preferred health savings accounts.

  10. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...: Aggregate (or) composite analysis, hereafter called aggregate analysis, means an accounting method a... advances funds for a borrower, then the servicer must perform an escrow account analysis before seeking.... If a servicer advances funds in paying a disbursement, which is not the result of a borrower's...

  11. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...: Aggregate (or) composite analysis, hereafter called aggregate analysis, means an accounting method a... advances funds for a borrower, then the servicer must perform an escrow account analysis before seeking.... If a servicer advances funds in paying a disbursement, which is not the result of a borrower's...

  12. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...: Aggregate (or) composite analysis, hereafter called aggregate analysis, means an accounting method a... advances funds for a borrower, then the servicer must perform an escrow account analysis before seeking.... If a servicer advances funds in paying a disbursement, which is not the result of a borrower's...

  13. 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…

  14. 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.…

  15. Faculty Perceptions of Online Accounting Coursework

    ERIC Educational Resources Information Center

    Grossman, Amanda M.; Johnson, Leigh R.

    2015-01-01

    The perceptions of faculty members, who design and evaluate online accounting coursework content, are an important consideration in determining the quality inherent in such content. This study reports the results of a survey which examines accounting faculty members' attitudes towards online education (measured as their willingness to accept…

  16. 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.

  17. Undercontribution bias in health care spending account decisions.

    PubMed

    Schweitzer, M E; Hershey, J C

    1997-01-01

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

  18. Standards-Based Accountability Systems. Policy Brief.

    ERIC Educational Resources Information Center

    Stapleman, Jan

    This policy brief summarizes research results and provides guidance regarding decisions associated with school accountability. Unlike previous notions of accountability, a standards-based system examines outputs, such as student performance and graduation rates, as well as inputs like the amount of instructional time or the number of books in the…

  19. Governing police practice: limits of the new accountability.

    PubMed

    Chan, J B

    1999-06-01

    The advent of public-sector managerialism has brought with it a new principle of police accountability in Western democracies such as Australia and Britain. The new accountability gives emphasis to managerial rather than legal or public-interest standards, favours external oversight combined with self-regulation rather than centralized control, and promotes risk management rather than rule enforcement. This article makes use of the experience of an Australian police force to show that the new accountability has not been successful in holding police accountable, while elements of the old accountability have re-emerged to dominate public debates. It is argued that in the area of police governance, the neo-liberal state does not necessarily pursue a coherent strategy of 'acting at a distance' (cf. Miller and Rose 1990), partly because of the inability of accountability technologies to deliver substantially the promised policy outcomes and partly because of the sensitivity of its political arm to the public's moral outrage against corruption (cf. Garland 1996).

  20. The Effects of Distance Education Materials on the Traditional Accounting Course

    ERIC Educational Resources Information Center

    Bozok, Mehmet Sinan

    2011-01-01

    In this study, under the assumption of the distance education materials used in a traditional accounting course as supporting tools, the effect on the student success is investigated. Results show us positive effect on the student success according to the grades. It is not only beneficial to the students but also to the instructors. (Contains 1…

  1. Social Accountable Medical Education: A concept analysis

    PubMed Central

    ABDOLMALEKI, MOHAMMADREZA; YAZDANI, SHAHRAM; MOMENI, SEDIGHEH; MOMTAZMANESH, NADER

    2017-01-01

    Introduction: Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. Methods: In this study, the modified version of McKenna’s approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. Results: By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. Conclusion: According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system. PMID:28761884

  2. 20 CFR 416.1208 - How funds held in financial institution accounts are counted.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 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...

  4. 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…

  5. Saving for Success: Financial Education and Savings Goal Achievement in Individual Development Accounts

    ERIC Educational Resources Information Center

    Grinstead, Mary L.; Mauldin, Teresa; Sabia, Joseph J.; Koonce, Joan; Palmer, Lance

    2011-01-01

    Using microdata from the American Dream Demonstration, the current study examines factors associated with savings and savings goal achievement (indicated by a matched withdrawal) among participants of individual development account (IDA) programs. Multinomial logit results show that hours of participation in financial education programs, higher…

  6. Accounting: Teaching the Worksheet: The "What,""Why," and "How."

    ERIC Educational Resources Information Center

    Simpson, Kawanna J.; Musselman, Donald

    1979-01-01

    Techniques to enable accounting teachers to present the accounting worksheet are given, with examples of worksheet columns for income statement, balance sheet, revenue and expense, owner's equity, trial balance, and adjustments. The techniques also show the student the reasons (why) for and the mechanics (how) of the worksheet. (MF)

  7. Landfilling of waste: accounting of greenhouse gases and global warming contributions.

    PubMed

    Manfredi, Simone; Tonini, Davide; Christensen, Thomas H; Scharff, Heijo

    2009-11-01

    Accounting of greenhouse gas (GHG) emissions from waste landfilling is summarized with the focus on processes and technical data for a number of different landfilling technologies: open dump (which was included as the worst-case-scenario), conventional landfills with flares and with energy recovery, and landfills receiving low-organic-carbon waste. The results showed that direct emissions of GHG from the landfill systems (primarily dispersive release of methane) are the major contributions to the GHG accounting, up to about 1000 kg CO(2)-eq. tonne( -1) for the open dump, 300 kg CO(2)-eq. tonne( -1) for conventional landfilling of mixed waste and 70 kg CO(2)-eq. tonne(-1) for low-organic-carbon waste landfills. The load caused by indirect, upstream emissions from provision of energy and materials to the landfill was low, here estimated to be up to 16 kg CO(2)-eq. tonne(-1). On the other hand, utilization of landfill gas for electricity generation contributed to major savings, in most cases, corresponding to about half of the load caused by direct GHG emission from the landfill. However, this saving can vary significantly depending on what the generated electricity substitutes for. Significant amounts of biogenic carbon may still be stored within the landfill body after 100 years, which here is counted as a saved GHG emission. With respect to landfilling of mixed waste with energy recovery, the net, average GHG accounting ranged from about -70 to 30 kg CO(2)-eq. tonne(- 1), obtained by summing the direct and indirect (upstream and downstream) emissions and accounting for stored biogenic carbon as a saving. However, if binding of biogenic carbon was not accounted for, the overall GHG load would be in the range of 60 to 300 kg CO(2)-eq. tonne( -1). This paper clearly shows that electricity generation as well as accounting of stored biogenic carbon are crucial to the accounting of GHG of waste landfilling.

  8. 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…

  9. An improved probabilistic account of counterfactual reasoning.

    PubMed

    Lucas, Christopher G; Kemp, Charles

    2015-10-01

    When people want to identify the causes of an event, assign credit or blame, or learn from their mistakes, they often reflect on how things could have gone differently. In this kind of reasoning, one considers a counterfactual world in which some events are different from their real-world counterparts and considers what else would have changed. Researchers have recently proposed several probabilistic models that aim to capture how people do (or should) reason about counterfactuals. We present a new model and show that it accounts better for human inferences than several alternative models. Our model builds on the work of Pearl (2000), and extends his approach in a way that accommodates backtracking inferences and that acknowledges the difference between counterfactual interventions and counterfactual observations. We present 6 new experiments and analyze data from 4 experiments carried out by Rips (2010), and the results suggest that the new model provides an accurate account of both mean human judgments and the judgments of individuals. (PsycINFO Database Record (c) 2015 APA, all rights reserved).

  10. 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...

  11. What Does It Take to Be Successful in Accounting?

    ERIC Educational Resources Information Center

    Reha, Rose K.; Lu, Debbie

    1985-01-01

    A study of 427 univrsity accounting students was conducted to gain insight on student perceptions of career success factors and related data. Findings show that female students appear less confident than male students, and professionals in finance and accounting and students disagree significantly on the importance of various career success…

  12. An Empirical Investigation of the Relevant Skills of Forensic Accountants

    ERIC Educational Resources Information Center

    DiGabriele, James A.

    2008-01-01

    The author investigated whether views of the relevant skills of forensic accountants differ among forensic accounting practitioners, accounting academics, and users of forensic accounting services. Universities and colleges are currently considering adding forensic accounting courses to their curriculum. The results of the present study provide…

  13. Are More Stringent NCLB State Accountability Systems Associated with Better Student Outcomes? An Analysis of NAEP Results across States

    ERIC Educational Resources Information Center

    Wei, Xin

    2012-01-01

    This study developed a comprehensive measure of the stringency level of NCLB states' accountability systems, including the strength of their annual measurable objectives, confidence intervals, performance indexing, retesting, minimum subgroup size, and the difficulty levels of proficiency standards. This study related accountability stringency in…

  14. 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.

  15. 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

  16. Patient Accounting Systems: Are They Fit with the Users' Requirements?

    PubMed

    Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid

    2016-01-01

    A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information.

  17. Landscape characteristics influence pond occupancy by frogs after accounting for detectability

    USGS Publications Warehouse

    Mazerolle, M.J.; Desrochers, A.; Rochefort, L.

    2005-01-01

    Many investigators have hypothesized that landscape attributes such as the amount and proximity of habitat are important for amphibian spatial patterns. This has produced a number of studies focusing on the effects of landscape characteristics on amphibian patterns of occurrence in patches or ponds, most of which conclude that the landscape is important. We identified two concerns associated with these studies: one deals with their applicability to other landscape types, as most have been conducted in agricultural landscapes; the other highlights the need to account for the probability of detection. We tested the hypothesis that landscape characteristics influence spatial patterns of amphibian occurrence at ponds after accounting for the probability of detection in little-studied peatland landscapes undergoing peat mining. We also illustrated the costs of not accounting for the probability of detection by comparing our results to conventional logistic regression analyses. Results indicate that frog occurrence increased with the percent cover of ponds within 100, 250, and 1000 m, as well as the amount of forest cover within 1000 m. However, forest cover at 250 m had a negative influence on frog presence at ponds. Not accounting for the probability of detection resulted in underestimating the influence of most variables on frog occurrence, whereas a few were overestimated. Regardless, we show that conventional logistic regression can lead to different conclusions than analyses accounting for detectability. Our study is consistent with the hypothesis that landscape characteristics are important in determining the spatial patterns of frog occurrence at ponds. We strongly recommend estimating the probability of detection in field surveys, as this will increase the quality and conservation potential of models derived from such data. ?? 2005 by the Ecological Society of America.

  18. Achiral-to-chiral transition in benzil solidification: analogies with racemic conglomerates systems showing deracemization.

    PubMed

    El-Hachemi, Zoubir; Arteaga, Oriol; Canillas, Adolf; Crusats, Joaquim; Sorrenti, Alessandro; Veintemillas-Verdaguer, Sabino; Ribo, Josep M

    2013-07-01

    Experimental results show that benzil (1,2-diphenyl-1,2-ethanedione), an achiral compound that crystallizes as a racemic conglomerate, yields by solidification polycrystalline scalemic mixtures of high enantiomeric excesses. These results are related to those previously reported in this type of compounds on deracemizations of racemic mixtures of crystal enantiomorphs obtained by wet grinding. However, the present results strongly suggest that these experiments cannot be explained without taking into account chiral recognition interactions at the level of precritical clusters. The conditions that would define a general thermodynamic scenario for such deracemizations are discussed. © 2013 Wiley Periodicals, Inc.

  19. 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. ...

  20. 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. ...

  1. 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. ...

  2. 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. ...

  3. 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. ...

  4. Applying new AICPA accounting rules on special reports.

    PubMed

    Reinstein, A; Dery, R J

    1998-04-01

    Two new standards on agreed-upon procedures, issued by the American Institute of Certified Public Accountants, provide healthcare organizations and associated decision makers with new flexibility in acquiring professional accounting services. Effective January 1, 1996, these procedures allow organizations to target the type and volume of services performed by accountants and potentially avoid the time and expense involved in completing a full financial statement audit. As with any other accounting engagement, both the healthcare organization and the accounting firm need to establish what procedures will be conducted, who will be allowed to use the resulting report, and how the procedures will be conducted.

  5. Leader social accounts of subordinates' unethical behavior: Examining observer reactions to leader social accounts with moral disengagement language.

    PubMed

    Dang, Carolyn T; Umphress, Elizabeth E; Mitchell, Marie S

    2017-10-01

    When providing social accounts (Sitkin & Bies, 1993) for the unethical conduct of subordinates, leaders may use language consistent with cognitive strategies described by Bandura (1991, 1999) in his work on moral disengagement. That is, leader's social accounts may reframe or reconstrue subordinates' unethical conduct such that it appears less reprehensible. We predict observers will respond negatively to leaders when they use moral disengagement language within social accounts and, specifically, observers will ostracize these leaders. In addition, we predict that observer moral disengagement propensity moderates this effect, such that the relationship between leaders' use of moral disengagement language within a social account and ostracism is stronger when observer moral disengagement propensity is lower versus higher. Finally, we predict that the reason why observers ostracize the leader is because observers perceive the leader's social account with moral disengagement language as unethical. Thus, perceived leader social account ethicality is predicted to mediate the interaction effect of leader's use of moral disengagement language within social accounts and observer moral disengagement propensity on ostracism. Results from an experiment and field study support our predictions. Implications for theory and practice are discussed. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  6. Cost Impact Assessment of Cost Accounting Practice Changes.

    DTIC Science & Technology

    1980-09-01

    7A0-A092 434 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/0 5/1 COST IMPACT ASSESSMENT OF COST ACCOUNTING PRACTICE CHANGES.(UlNL S EP 80 J S ANDERSONUN CL...MNGER 4. TITLE (mod Su&CEI* I. Tyss[ of REPORT & 11.1110 Coyenea Cost Impact Assessment of Cost Accounting Master’ s Thesis; September Practice Chages...thesis represents the results of research on cost impact assessment of cost accounting practice changes to Cost Accounting Standards-covered contracts. The

  7. [Take] and the ASL Verb Complex: An Autolexical Account

    ERIC Educational Resources Information Center

    Metlay, Donald S.

    2012-01-01

    This dissertation will show how linguistic description and an Autolexical account of the bound verb root [take] shed a light on the nature of complex verb constructions in American Sign Language (ASL). This is accomplished by creating a new ASL Verb Complex Model unifying all verbs into one category of VERB. This model also accounts for a variety…

  8. 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)

  9. The utilization of activity-based cost accounting in hospitals.

    PubMed

    Emmett, Dennis; Forget, Robert

    2005-01-01

    Healthcare costs are being examined on all fronts. Healthcare accounts for 11% of the gross national product and will continue to rise as the "babyboomers" reach retirement age. While ascertaining costs is important, most research shows that costing methods have not been implemented in hospitals. This study is concerned with the use of costing methods; particularly activity-based cost accounting. A mail survey of CFOs was undertaken to determine the type of cost accounting method they use. In addition, they were asked whether they were aware of activity-based cost accounting and whether they had implemented it or were planning to implement it. Only 71.8% were aware of it and only 4.7% had implemented it. In addition, only 52% of all hospitals report using any cost accounting systems. Education needs to ensure that all healthcare executives are cognizant of activity-based accounting and its importance in determining costs. Only by determining costs can hospitals strive to contain them.

  10. Stumbling Blocks in the Implementation of Accounting Education Reform: Evidence from Hong Kong

    ERIC Educational Resources Information Center

    Chen, Theodore T. Y.

    2016-01-01

    In determining whether stumbling blocks exist in the implementation of accounting education reform in Hong Kong, a survey questionnaire was sent to all accounting departments at public universities representing accounting academics, and the Hong Kong Institute of Certified Public Accountants representing the profession. The survey showed that both…

  11. Men and Women: Equal in Accounting?

    ERIC Educational Resources Information Center

    Park, L. Jane; And Others

    1994-01-01

    Data from 131 male and 177 female accounting students were derived from test scores, student estimation of performance, California Psychological Inventory, and State-Trait Anxiety Inventory. No significant differences between the sexes appeared in test performance or grade point average. Psychological tests showed male self-perceptions to be…

  12. Integrated, Accountable Care For Medicaid Expansion Enrollees: A Comparative Evaluation of Hennepin Health.

    PubMed

    Vickery, Katherine D; Shippee, Nathan D; Menk, Jeremiah; Owen, Ross; Vock, David M; Bodurtha, Peter; Soderlund, Dana; Hayward, Rodney A; Davis, Matthew M; Connett, John; Linzer, Mark

    2018-05-01

    Hennepin Health, a Medicaid accountable care organization, began serving early expansion enrollees (very low-income childless adults) in 2012. It uses an integrated care model to address social and behavioral needs. We compared health care utilization in Hennepin Health with other Medicaid managed care in the same area from 2012 to 2014, controlling for demographics, chronic conditions, and enrollment patterns. Homelessness and substance use were higher in Hennepin Health. Overall adjusted results showed Hennepin Health had 52% more emergency department visits and 11% more primary care visits than comparators. Over time, modeling a 6-month exposure to Hennepin Health, emergency department and primary care visits decreased and dental visits increased; hospitalizations decreased nonsignificantly but increased among comparators. Subgroup analysis of high utilizers showed lower hospitalizations in Hennepin Health. Integrated, accountable care under Medicaid expansion showed some desirable trends and subgroup benefits, but overall did not reduce acute health care utilization versus other managed care.

  13. 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…

  14. Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry

    PubMed Central

    2014-01-01

    This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended. PMID:25013868

  15. Empirical analysis of retirement pension and IFRS adoption effects on accounting information: glance at IT industry.

    PubMed

    Kim, JeongYeon

    2014-01-01

    This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

  16. An Analysis of CPA Firm Recruiters' Perceptions of Online Masters of Accounting Degrees

    ERIC Educational Resources Information Center

    Metrejean, Eddie; Noland, Thomas G.

    2011-01-01

    Online education continues to grow at a rapid pace. Assessment of the effectiveness of online programs is needed to differentiate legitimate programs from diploma mills. The authors examined the perceptions of CPA firm recruiters on whether an online Master of Accounting (MACC) matters in the hiring decision. Results show that recruiters do not…

  17. Challenges of stimulating a market for social innovation - provision of a national health account.

    PubMed

    Wass, Sofie; Vimarlund, Vivian

    2015-01-01

    Innovation in healthcare can be associated with social innovation and the mission to contribute to a shared value that benefits not only individuals or organizations but the society as a whole. In this paper, we present the prerequisites of stimulating a market for social innovations by studying the introduction of a national health account. The results show that there is a need to clarify if a national health account should be viewed as a public good or not, to clarify the financial responsibilities of different actors, to establish clear guidelines and to develop regulations concerning price, quality and certification of actors. The ambition to stimulate the market through a national health account is a promising start. However, the challenges have to be confronted in order for public and private actors to collaborate and build a market for social innovations such as a national health account.

  18. Accounting for Independent Schools.

    ERIC Educational Resources Information Center

    Sonenstein, Burton

    The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

  19. 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…

  20. 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...

  1. 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...

  2. 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…

  3. 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...

  4. The Symbol Grounding Problem Revisited: A Thorough Evaluation of the ANS Mapping Account and the Proposal of an Alternative Account Based on Symbol–Symbol Associations

    PubMed Central

    Reynvoet, Bert; Sasanguie, Delphine

    2016-01-01

    Recently, a lot of studies in the domain of numerical cognition have been published demonstrating a robust association between numerical symbol processing and individual differences in mathematics achievement. Because numerical symbols are so important for mathematics achievement, many researchers want to provide an answer on the ‘symbol grounding problem,’ i.e., how does a symbol acquires its numerical meaning? The most popular account, the approximate number system (ANS) mapping account, assumes that a symbol acquires its numerical meaning by being mapped on a non-verbal and ANS. Here, we critically evaluate four arguments that are supposed to support this account, i.e., (1) there is an evolutionary system for approximate number processing, (2) non-symbolic and symbolic number processing show the same behavioral effects, (3) non-symbolic and symbolic numbers activate the same brain regions which are also involved in more advanced calculation and (4) non-symbolic comparison is related to the performance on symbolic mathematics achievement tasks. Based on this evaluation, we conclude that all of these arguments and consequently also the mapping account are questionable. Next we explored less popular alternative, where small numerical symbols are initially mapped on a precise representation and then, in combination with increasing knowledge of the counting list result in an independent and exact symbolic system based on order relations between symbols. We evaluate this account by reviewing evidence on order judgment tasks following the same four arguments. Although further research is necessary, the available evidence so far suggests that this symbol–symbol association account should be considered as a worthy alternative of how symbols acquire their meaning. PMID:27790179

  5. School-Based Management and Accountability Procedures Manual

    ERIC Educational Resources Information Center

    North Carolina Department of Public Instruction, 2004

    2004-01-01

    From the mission, several principles were developed to guide the School-Based Management and Accountability Program (the ABCs). (1) The ABCs sets standards for student performance and growth in the basics that are the foundation for further learning and achievement; (2) The accountability system in the ABCs plan is designed to result in improved…

  6. 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…

  7. 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"…

  8. Costs of accountable care organization participation for primary care providers: early stage results.

    PubMed

    Hofler, Richard A; Ortiz, Judith

    2016-07-28

    Little is known about the impact of joining an Accountable Care Organization (ACO) on primary care provider organization's costs. The purpose of this study was to determine whether joining an ACO is associated with an increase in a Rural Health Clinic's (RHC's) cost per visit. The analyses focused on cost per visit in 2012 and 2013 for RHCs that joined an ACO in 2012 and cost per visit in 2013 for RHCs that joined an ACO in 2013. The RHCs were located in nine states. Data were obtained from Medicare Cost Reports. The analysis was conducted taking a treatment effects approach where the treatment is joining an ACO. Propensity-score matching was employed to provide multiple single and pooled estimates of the average treatment effect on the treated. Four-hundred thirty four to 544 RHCs (depending on the type of analysis and the variables used) were used in the several analyses. Seven of the RHCs joined an ACO in 2012 and 14 joined an ACO in 2013. The mean cost per visit for RHCs that did not join an ACO rose 4.40 % from 2011 to 2012 whereas the mean cost per visit for RHCs that joined an ACO rose by triple: 13.5 %. All of the pooled estimates of the average treatment effect on the treated from the propensity-score matching showed that joining an ACO was associated with higher mean cost per visit. The range of the estimated mean cost per visit differences was $17.19 (p value = 0.00) to $25.19 (p value = 0.00). This study is one of the first to describe the cost of ACO participation from the perspective of primary care provider organizations. It appears that for at least one type of primary care provider - the RHC - there are substantial costs associated with ACO participation during the first two years.

  9. Social Accountable Medical Education: A concept analysis.

    PubMed

    Abdolmaleki, Mohammadreza; Yazdani, Shahram; Momeni, Sedigheh; Momtazmanesh, Nader

    2017-07-01

    Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. In this study, the modified version of McKenna's approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system.

  10. Gender Differences in Attitudes toward Computers and Performance in the Accounting Information Systems Class

    ERIC Educational Resources Information Center

    Lenard, Mary Jane; Wessels, Susan; Khanlarian, Cindi

    2010-01-01

    Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS course, students experience a change in perception about their use of computers. Females'…

  11. Changes to the Intermediate Accounting Course Sequence

    ERIC Educational Resources Information Center

    Davidson, Lesley H.; Francisco, William H.

    2009-01-01

    There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

  12. The Coach-Team Approach: An Introductory Accounting Instructional Alternative

    ERIC Educational Resources Information Center

    Wood, Lynette I.

    2012-01-01

    Many students approach the introductory accounting course with a great deal of apprehension. For the most part, the course is populated by non-accounting majors who often perceive accounting to be extremely difficult and may view the instructor-student relationship as adversarial. As a result, such students may be inclined to express their…

  13. 25 CFR 227.25 - Inspection of premises, books and accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Inspection of premises, books and accounts. 227.25... Inspection of premises, books and accounts. Lessee shall agree to allow the lessor and his agents or any... Department; and their books and records, showing manner of operations and persons interested, shall be open...

  14. 25 CFR 213.34 - Inspection of premises; books and accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Inspection of premises; books and accounts. 213.34... premises; books and accounts. Lessees shall agree to allow the lessors and their agents or any authorized... books and records, showing manner of operations and persons interested, shall be open at all times for...

  15. 25 CFR 227.25 - Inspection of premises, books and accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Inspection of premises, books and accounts. 227.25... Inspection of premises, books and accounts. Lessee shall agree to allow the lessor and his agents or any... Department; and their books and records, showing manner of operations and persons interested, shall be open...

  16. 25 CFR 227.25 - Inspection of premises, books and accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Inspection of premises, books and accounts. 227.25... Inspection of premises, books and accounts. Lessee shall agree to allow the lessor and his agents or any... Department; and their books and records, showing manner of operations and persons interested, shall be open...

  17. 25 CFR 227.25 - Inspection of premises, books and accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Inspection of premises, books and accounts. 227.25 Section... Inspection of premises, books and accounts. Lessee shall agree to allow the lessor and his agents or any... Department; and their books and records, showing manner of operations and persons interested, shall be open...

  18. 25 CFR 213.34 - Inspection of premises; books and accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Inspection of premises; books and accounts. 213.34... premises; books and accounts. Lessees shall agree to allow the lessors and their agents or any authorized... books and records, showing manner of operations and persons interested, shall be open at all times for...

  19. 25 CFR 213.34 - Inspection of premises; books and accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Inspection of premises; books and accounts. 213.34 Section... premises; books and accounts. Lessees shall agree to allow the lessors and their agents or any authorized... books and records, showing manner of operations and persons interested, shall be open at all times for...

  20. 25 CFR 213.34 - Inspection of premises; books and accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Inspection of premises; books and accounts. 213.34... premises; books and accounts. Lessees shall agree to allow the lessors and their agents or any authorized... books and records, showing manner of operations and persons interested, shall be open at all times for...

  1. Professional Capital as Accountability

    ERIC Educational Resources Information Center

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

    2015-01-01

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

  2. Antecedents of Teachers Fostering Effort within Two Different Management Regimes: An Assessment-Based Accountability Regime and Regime without External Pressure on Results

    ERIC Educational Resources Information Center

    Christophersen, Knut-Andreas; Elstad, Eyvind; Turmo, Are

    2012-01-01

    This article focuses on the comparison of organizational antecedents of teachers' fostering of students' effort in two quite different accountability regimes: one management regime with an external-accountability system and one with no external accountability devices. The methodology involves cross-sectional surveys from two different management…

  3. Faculty Research from the Perspective of Accounting Academicians.

    ERIC Educational Resources Information Center

    King, Jerry G.; Henderson, James R.

    1991-01-01

    A questionnaire solicited information and opinions from 152 accounting professors about research, promotion and salary increases, and publication productivity and outlets. Results suggest that accounting education is at a crossroads: individual faculty emphasize teaching; policies on promotion and tenure emphasize research. (JOW)

  4. 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…

  5. Greenhouse Gas Emission Accounting and Management of Low-Carbon Community

    PubMed Central

    Song, Dan; Su, Meirong; Yang, Jin; Chen, Bin

    2012-01-01

    As the major source of greenhouse gas (GHG) emission, cities have been under tremendous pressure of energy conservation and emission reduction for decades. Community is the main unit of urban housing, public facilities, transportation, and other properties of city's land use. The construction of low-carbon community is an important pathway to realize carbon emission mitigation in the context of rapid urbanization. Therefore, an efficient carbon accounting framework should be proposed for CO2 emissions mitigation at a subcity level. Based on life-cycle analysis (LCA), a three-tier accounting framework for the carbon emissions of the community is put forward, including emissions from direct fossil fuel combustion, purchased energy (electricity, heat, and water), and supply chain emissions embodied in the consumption of goods. By compiling a detailed CO2 emission inventory, the magnitude of carbon emissions and the mitigation potential in a typical high-quality community in Beijing are quantified within the accounting framework proposed. Results show that emissions from supply chain emissions embodied in the consumption of goods cannot be ignored. Specific suggestions are also provided for the urban decision makers to achieve the optimal resource allocation and further promotion of low-carbon communities. PMID:23251104

  6. Greenhouse gas emission accounting and management of low-carbon community.

    PubMed

    Song, Dan; Su, Meirong; Yang, Jin; Chen, Bin

    2012-01-01

    As the major source of greenhouse gas (GHG) emission, cities have been under tremendous pressure of energy conservation and emission reduction for decades. Community is the main unit of urban housing, public facilities, transportation, and other properties of city's land use. The construction of low-carbon community is an important pathway to realize carbon emission mitigation in the context of rapid urbanization. Therefore, an efficient carbon accounting framework should be proposed for CO₂ emissions mitigation at a subcity level. Based on life-cycle analysis (LCA), a three-tier accounting framework for the carbon emissions of the community is put forward, including emissions from direct fossil fuel combustion, purchased energy (electricity, heat, and water), and supply chain emissions embodied in the consumption of goods. By compiling a detailed CO₂ emission inventory, the magnitude of carbon emissions and the mitigation potential in a typical high-quality community in Beijing are quantified within the accounting framework proposed. Results show that emissions from supply chain emissions embodied in the consumption of goods cannot be ignored. Specific suggestions are also provided for the urban decision makers to achieve the optimal resource allocation and further promotion of low-carbon communities.

  7. 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

  8. 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…

  9. Coastal sea level projections with improved accounting for vertical land motion

    PubMed Central

    Han, Guoqi; Ma, Zhimin; Chen, Nan; Yang, Jingsong; Chen, Nancy

    2015-01-01

    Regional and coastal mean sea level projections in the Intergovernmental Panel for Climate Change (IPCC) Fifth Assessment Report (AR5) account only for vertical land motion (VLM) associated with glacial isostatic adjustment (GIA), which may significantly under- or over-estimate sea level rise. Here we adjust AR5-like regional projections with the VLM from Global Positioning Satellite (GPS) measurements and/or from a combination of altimetry and tide-gauge data, which include both GIA and non-GIA VLM. Our results at selected tide-gauge locations on the North American and East Asian coasts show drastically different projections with and without non-GIA VLM being accounted for. The present study points to the importance of correcting IPCC AR5 coastal projections for the non-GIA VLM in making adaptation decisions. PMID:26526287

  10. Coastal sea level projections with improved accounting for vertical land motion.

    PubMed

    Han, Guoqi; Ma, Zhimin; Chen, Nan; Yang, Jingsong; Chen, Nancy

    2015-11-03

    Regional and coastal mean sea level projections in the Intergovernmental Panel for Climate Change (IPCC) Fifth Assessment Report (AR5) account only for vertical land motion (VLM) associated with glacial isostatic adjustment (GIA), which may significantly under- or over-estimate sea level rise. Here we adjust AR5-like regional projections with the VLM from Global Positioning Satellite (GPS) measurements and/or from a combination of altimetry and tide-gauge data, which include both GIA and non-GIA VLM. Our results at selected tide-gauge locations on the North American and East Asian coasts show drastically different projections with and without non-GIA VLM being accounted for. The present study points to the importance of correcting IPCC AR5 coastal projections for the non-GIA VLM in making adaptation decisions.

  11. Using Problem-Based Learning in Accounting

    ERIC Educational Resources Information Center

    Hansen, James D.

    2006-01-01

    In this article, the author describes the process of writing a problem-based learning (PBL) problem and shows how a typical end-of-chapter accounting problem can be converted to a PBL problem. PBL uses complex, real-world problems to motivate students to identify and research the concepts and principles they need to know to solve these problems.…

  12. Nursing accounting competencies related to HIV in a Papua New Guinea context.

    PubMed

    Brown, Alistair M

    2013-01-01

    Nursing administration is an important part of the campaign to eliminate HIV across Papua New Guinea (PNG). This paper considers the critical importance of developing nursing leadership in effective accounting competencies in relation to HIV projects in PNG. The results of the study's textual analysis of audit reports of the Auditor General of PNG revealed a failure on the part of PNG's main health agencies involved with its national HIV program to provide competent financial reporting. In light of these results, this study shows how improving accounting and other financial competencies among nursing leaders would benefit the implementation of the PNG HIV national strategy. The findings of this study have implications not only for the internal control of HIV nursing competencies but also for nursing leadership related to HIV issues in a developing-country context. Copyright © 2013 Association of Nurses in AIDS Care. Published by Elsevier Inc. All rights reserved.

  13. 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.

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. Woody debris volume depletion through decay: implications for biomass and carbon accounting

    USGS Publications Warehouse

    Fraver, Shawn; Milo, Amy M.; Bradford, John B.; D'Amato, Anthony W.; Kenefic, Laura; Palik, Brian J.; Woodall, Christopher W.; Brissette, John

    2013-01-01

    Woody debris decay rates have recently received much attention because of the need to quantify temporal changes in forest carbon stocks. Published decay rates, available for many species, are commonly used to characterize deadwood biomass and carbon depletion. However, decay rates are often derived from reductions in wood density through time, which when used to model biomass and carbon depletion are known to underestimate rate loss because they fail to account for volume reduction (changes in log shape) as decay progresses. We present a method for estimating changes in log volume through time and illustrate the method using a chronosequence approach. The method is based on the observation, confirmed herein, that decaying logs have a collapse ratio (cross-sectional height/width) that can serve as a surrogate for the volume remaining. Combining the resulting volume loss with concurrent changes in wood density from the same logs then allowed us to quantify biomass and carbon depletion for three study species. Results show that volume, density, and biomass follow distinct depletion curves during decomposition. Volume showed an initial lag period (log dimensions remained unchanged), even while wood density was being reduced. However, once volume depletion began, biomass loss (the product of density and volume depletion) occurred much more rapidly than density alone. At the temporal limit of our data, the proportion of the biomass remaining was roughly half that of the density remaining. Accounting for log volume depletion, as demonstrated in this study, provides a comprehensive characterization of deadwood decomposition, thereby improving biomass-loss and carbon-accounting models.

  19. 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...

  20. 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...

  1. 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...

  2. Strengthening accountability for improved maternal and newborn health: A mapping of studies in Sub-Saharan Africa.

    PubMed

    Martin Hilber, Adriane; Blake, Carolyn; Bohle, Leah F; Bandali, Sarah; Agbon, Esther; Hulton, Louise

    2016-12-01

    To describe the types of maternal and newborn health program accountability mechanisms implemented and evaluated in recent years in Sub-Saharan Africa, how these have been implemented, their effectiveness, and future prospects to improve governance and MNH outcomes. A structured review selected 38 peer-reviewed papers between 2006 and 2016 in Sub-Saharan Africa to include in the analysis. Performance accountability in MNH through maternal and perinatal death surveillance was the most common accountability mechanism used. Political and democratic accountability through advocacy, human rights, and global tracking of progress on indicators achieved greatest results when multiple stakeholders were involved. Financial accountability can be effective but depend on external support. Overall, this review shows that accountability is more effective when clear expectations are backed by social and political advocacy and multistakeholder engagement, and supported by incentives for positive action. There are few accountability mechanisms in MNH in Sub-Saharan Africa between decision-makers and those affected by those decisions with both the power and the will to enforce answerability. Increasing accountability depends not only on how mechanisms are enforced but also, on how providers and managers understand accountability. Copyright © 2016 International Federation of Gynecology and Obstetrics. Published by Elsevier Ireland Ltd. All rights reserved.

  3. Conception of a cost accounting model for doctors' offices.

    PubMed

    Britzelmaier, Bernd; Eller, Brigitte

    2004-01-01

    Physicians are required, due to economical, financial, competitive, demographical and market-induced framework conditions, to pay increasing attention to the entrepreneurial administration of their offices. Because of restructuring policies throughout the public health system--on the grounds of increasing financing problems--more and better transparency of costs will be indispensable in all fields of medical activities in the future. The more cost-conscious public health insurance institutions or other public health funds will need professional cost accounting systems, which will provide, for minimum maintenance expense, standardised basis cost information as a device for decision. The conception of cost accounting for doctors' offices presented in this paper shows an integrated cost accounting approach based on activity and marginal costing philosophy. The conception presented provides a suitable basis for the development of standard software for cost accounting systems for doctors' offices.

  4. 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.

  5. 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

  6. 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

  7. Redesigning Systems of School Accountability: A Multiple Measures Approach to Accountability and Support

    ERIC Educational Resources Information Center

    Bae, Soung

    2018-01-01

    The challenges facing our children in the 21st century are rapidly changing. As a result, schools bear a greater responsibility to prepare students for college, career, and life and must be held accountable for more than just testing and reporting on a narrow set of outcomes aimed at minimum levels of competency. Thus, scholars, educators, and…

  8. Representational Account of Memory: Insights from Aging and Synesthesia.

    PubMed

    Pfeifer, Gaby; Ward, Jamie; Chan, Dennis; Sigala, Natasha

    2016-12-01

    The representational account of memory envisages perception and memory to be on a continuum rather than in discretely divided brain systems [Bussey, T. J., & Saksida, L. M. Memory, perception, and the ventral visual-perirhinal-hippocampal stream: Thinking outside of the boxes. Hippocampus, 17, 898-908, 2007]. We tested this account using a novel between-group design with young grapheme-color synesthetes, older adults, and young controls. We investigated how the disparate sensory-perceptual abilities between these groups translated into associative memory performance for visual stimuli that do not induce synesthesia. ROI analyses of the entire ventral visual stream showed that associative retrieval (a pair-associate retrieved in the absence of a visual stimulus) yielded enhanced activity in young and older adults' visual regions relative to synesthetes, whereas associative recognition (deciding whether a visual stimulus was the correct pair-associate) was characterized by enhanced activity in synesthetes' visual regions relative to older adults. Whole-brain analyses at associative retrieval revealed an effect of age in early visual cortex, with older adults showing enhanced activity relative to synesthetes and young adults. At associative recognition, the group effect was reversed: Synesthetes showed significantly enhanced activity relative to young and older adults in early visual regions. The inverted group effects observed between retrieval and recognition indicate that reduced sensitivity in visual cortex (as in aging) comes with increased activity during top-down retrieval and decreased activity during bottom-up recognition, whereas enhanced sensitivity (as in synesthesia) shows the opposite pattern. Our results provide novel evidence for the direct contribution of perceptual mechanisms to visual associative memory based on the examples of synesthesia and aging.

  9. 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…

  10. Environmental accounting--a decision support tool in WWTP operation and management.

    PubMed

    Clauson-Kaas, J; Poulsen, T S; Jacobsen, B N; Guildal, T; Wenzel, H

    2001-01-01

    The various emissions to water, air and soil from the municipal wastewater treatment plant of Avedore Wastewater Service Company are accounted for and quantified in terms of the environmental impacts to which they contribute: global warming, acidification, eutrophication, space demand for controlled deposition of residues, as well as persistent toxicity, human toxicity and eco-toxicity. The impacts are expressed on the same scale, namely as fraction of the total per capita loads in a national scenario 1990, also called the person equivalent or PE1990. This provides a compact and informative overview of the environmental impacts and allows for a holistic prioritisation in the operation and management of the plant. The accounting shows that the resulting emissions per person in the catchment area of the plant correspond to 0.5-5.0% of the average Danish PE1990 for the impacts in question.

  11. New insights into health financing: First results of the international data collection under the System of Health Accounts 2011 framework.

    PubMed

    Mueller, Michael; Morgan, David

    2017-07-01

    International comparisons of health spending and financing are most frequently carried out using datasets of international organisations based on the System of Health Accounts (SHA). This accounting framework has recently been updated and 2016 saw the first international data collection under the new SHA 2011 guidelines. In addition to reaching better comparability of health spending figures and greater country coverage, the updated framework has seen changes in the dimension of health financing leading to important consequences when analysing health financing data. This article presents the first results of health spending and financing data collected under this new framework and highlights the areas where SHA 2011 has become a more useful tool for policy analysis, by complementing data on expenditure of health financing schemes with information about their revenue streams. It describes the major conceptual changes in the scope of health financing and highlights why comprehensive analyses based on SHA 2011 can provide for a more complete description and comparison of health financing across countries, facilitate a more meaningful discussion of fiscal sustainability of health spending by also analysing the revenues of compulsory public schemes and help to clarify the role of governments in financing health care - which is generally much bigger than previously documented. Copyright © 2017 Elsevier B.V. All rights reserved.

  12. 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…

  13. Accounting for correlation in network meta-analysis with multi-arm trials.

    PubMed

    Franchini, A J; Dias, S; Ades, A E; Jansen, J P; Welton, N J

    2012-06-01

    Multi-arm trials (trials with more than two arms) are particularly valuable forms of evidence for network meta-analysis (NMA). Trial results are available either as arm-level summaries, where effect measures are reported for each arm, or as contrast-level summaries, where the differences in effect between arms compare with the control arm chosen for the trial. We show that likelihood-based inference in both contrast-level and arm-level formats is identical if there are only two-arm trials, but that if there are multi-arm trials, results from the contrast-level format will be incorrect unless correlations are accounted for in the likelihood. We review Bayesian and frequentist software for NMA with multi-arm trials that can account for this correlation and give an illustrative example of the difference in estimates that can be introduced if the correlations are not incorporated. We discuss methods of imputing correlations when they cannot be derived from the reported results and urge trialists to report the standard error for the control arm even if only contrast-level summaries are reported. Copyright © 2012 John Wiley & Sons, Ltd. Copyright © 2012 John Wiley & Sons, Ltd.

  14. Color digital halftoning taking colorimetric color reproduction into account

    NASA Astrophysics Data System (ADS)

    Haneishi, Hideaki; Suzuki, Toshiaki; Shimoyama, Nobukatsu; Miyake, Yoichi

    1996-01-01

    Taking colorimetric color reproduction into account, the conventional error diffusion method is modified for color digital half-toning. Assuming that the input to a bilevel color printer is given in CIE-XYZ tristimulus values or CIE-LAB values instead of the more conventional RGB or YMC values, two modified versions based on vector operation in (1) the XYZ color space and (2) the LAB color space were tested. Experimental results show that the modified methods, especially the method using the LAB color space, resulted in better color reproduction performance than the conventional methods. Spatial artifacts that appear in the modified methods are presented and analyzed. It is also shown that the modified method (2) with a thresholding technique achieves a good spatial image quality.

  15. The politics of accountability for school curriculum: An Australian case study

    NASA Astrophysics Data System (ADS)

    Smithson, Alan

    1987-03-01

    This normative-descriptive case study of accountability for state school curriculum in South Australia has the following objectives. First, to seek to draw a distinction between accountability and responsibility: terms which have been confused by two South Australian Directors-General of Education (position akin to C.E.O. in the U.K. and Superintendent in the U.S.A.) with important consequences. Second, to present a model of accountability for state school curriculum, by which accountability for such curriculum may be judged democratic or non-democratic, and against which accountability for curriculum in South Australian state schools will be gauged. Third, to show that whilst the South Australian school system exhibits a large measure of bureaucratic or technocratic accountability for curriculum, there is no effective democratic accountability for curriculum, and to indicate a remedy for this situation. Finally, to point out the wider significance of the South Australian case study, and suggest that democracies currently re-structuring their educational systems would do well to keep the need for democratic accountability foremost in mind.

  16. "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…

  17. Accountability: A New Disneyland Fantasy

    ERIC Educational Resources Information Center

    Bundy, Robert F.

    1974-01-01

    Parents, professional educators, boards of education, legislators, and the general public are justifiably questioning the monies spent on education, school efficiency, what schools are actually accomplishing, and who controls the results of schooling. However, accountability, as envisioned by its major supporters, will address none of these…

  18. Accounting for the dead in the longitudinal analysis of income-related health inequalities

    PubMed Central

    Petrie, Dennis; Allanson, Paul; Gerdtham, Ulf-G.

    2011-01-01

    This paper develops an accounting framework to consider the effect of deaths on the longitudinal analysis of income-related health inequalities. Ignoring deaths or using Inverse Probability Weights (IPWs) to re-weight the sample for mortality-related attrition can produce misleading results. Incorporating deaths into the longitudinal analysis of income-related health inequalities provides a more complete picture in terms of the evaluation of health changes in respect to socioeconomic status. We illustrate our work by investigating health mobility from 1999 till 2004 using the British Household Panel Survey (BHPS). We show that for Scottish males explicitly accounting for the dead rather than using IPWs to account for mortality-related attrition changes the direction of the relationship between relative health changes and initial income position, from negative to positive, while for other groups it significantly increases the strength of the positive relationship. Incorporating the dead may be vital in the longitudinal analysis of health inequalities. PMID:21820193

  19. Accounting for the dead in the longitudinal analysis of income-related health inequalities.

    PubMed

    Petrie, Dennis; Allanson, Paul; Gerdtham, Ulf G

    2011-09-01

    This paper develops an accounting framework to consider the effect of deaths on the longitudinal analysis of income-related health inequalities. Ignoring deaths or using Inverse Probability Weights (IPWs) to re-weight the sample for mortality-related attrition can produce misleading results. Incorporating deaths into the longitudinal analysis of income-related health inequalities provides a more complete picture in terms of the evaluation of health changes in respect to socioeconomic status. We illustrate our work by investigating health mobility from 1999 till 2004 using the British Household Panel Survey (BHPS). We show that for Scottish males explicitly accounting for the dead rather than using IPWs to account for mortality-related attrition changes the direction of the relationship between relative health changes and initial income position, from negative to positive, while for other groups it significantly increases the strength of the positive relationship. Incorporating the dead may be vital in the longitudinal analysis of health inequalities. Copyright © 2011 Elsevier B.V. All rights reserved.

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

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

    NONE

    1998-12-01

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

  1. 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,…

  2. 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...

  3. 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.

  4. 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…

  5. 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,…

  6. 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…

  7. 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…

  8. Broadening GHG accounting with LCA: application to a waste management business unit.

    PubMed

    Fallaha, Sophie; Martineau, Geneviève; Bécaert, Valérie; Margni, Manuele; Deschênes, Louise; Samson, Réjean; Aoustin, Emmanuelle

    2009-11-01

    In an effort to obtain the most accurate climate change impact assessment, greenhouse gas (GHG) accounting is evolving to include life-cycle thinking. This study (1) identifies similarities and key differences between GHG accounting and life-cycle assessment (LCA), (2) compares them on a consistent basis through a case study on a waste management business unit. First, GHG accounting is performed. According to the GHG Protocol, annual emissions are categorized into three scopes: direct GHG emissions (scope 1), indirect emissions related to electricity, heat and steam production (scope 2) and other indirect emissions (scope 3). The LCA is then structured into a comparable framework: each LCA process is disaggregated into these three scopes, the annual operating activities are assessed, and the environmental impacts are determined using the IMPACT2002+ method. By comparing these two approaches it is concluded that both LCA and GHG accounting provide similar climate change impact results as the same major GHG contributors are determined for scope 1 emissions. The emissions from scope 2 appear negligible whereas emissions from scope 3 cannot be neglected since they contribute to around 10% of the climate change impact of the waste management business unit. This statement is strengthened by the fact that scope 3 generates 75% of the resource use damage and 30% of the ecosystem quality damage categories. The study also shows that LCA can help in setting up the framework for a annual GHG accounting by determining the major climate change contributors.

  9. 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)

  10. 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…

  11. Service delivery under translation: multi-stakeholder accountability in the non-profit community sector in New Zealand.

    PubMed

    Boon, Bronwyn; Greatbanks, Richard; Munro, Jenny; Gaffney, Michael

    2017-03-01

    This paper addresses the challenge reported in the research literature of providing adequate accounts of service quality and value to multiple stakeholders. Rather than starting with a particular accountability practice, we examine the accounts of complex service delivery and results from the perspective of five key stakeholder groups. The case study at the empirical centre of this research is a small New Zealand non-profit organisation that provides community-based wraparound casework to young people, and their families, with multiple and complex needs. This paper reports on data collected during 2009-2012 through interviews with five key stakeholders of this service: the young people, the caseworkers, the co-providers, the managers and the funders. Drawing on translation theory, the different points of reference and the consequential shifts in focus, content and meaning within the multiple stakeholder accounts are traced. The findings show that while each stakeholder group brings a unique point of reference to the service delivery, there are degrees of overlap in the focus and content of the accounts. This is particularly evident in the 'relationship' dimension. While overlaps may exist, points of invisibility are also revealed. Accountability tensions can be traced directly to these points of invisibility. As a result of this analysis, it is argued that more explicit attention to the impact of multiple stakeholders at the level of epistemology provides a mechanism for addressing some of the tensions routinely raised. © 2015 John Wiley & Sons Ltd.

  12. Excusing exclusion: Accounting for rule-breaking and sanctions in a Swedish methadone clinic.

    PubMed

    Petersson, Frida J M

    2013-11-01

    Methadone maintenance treatment has been subjected to much debate and controversy in Sweden during the last decades. Thresholds for getting access are high and control policies strict within the programmes. This article analyses how professionals working in a Swedish methadone clinic discuss and decide on appropriate responses to clients' rule-breaking behaviour. The research data consist of field notes from observations of three interprofessional team meetings where different clients' illicit drug use is discussed. A micro-sociological approach and accounts analysis was applied to the data. During their decision-oriented talk at the meetings, the professionals account for: (1) sanctions, (2) nonsanction, (3) mildness. In accounting for (2) and (3), they also account for clients' rule-breaking behaviour. Analysis shows how these ways of accounting are concerned with locating blame and responsibility for the act in question, as well as with constructing excuses and justifications for the clients and for the professionals themselves. In general, these results demonstrate that maintenance treatment in everyday professional decision-making, far from being a neutral evidence-based practice, involves a substantial amount of professional discretion and moral judgements. Sanctions are chosen according to the way in which a deviance from the rules is explained and, in doing so, a certain behaviour is deemed to be serious, dangerous and unacceptable - or excusable. Copyright © 2013 Elsevier B.V. All rights reserved.

  13. 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.

  14. Evaluating Innovations in Home Care for Performance Accountability.

    PubMed

    Collister, Barbara; Gutscher, Abram; Ambrogiano, Jana

    2016-01-01

    Concerns about rising costs and the sustainability of our healthcare system have led to a drive for innovative solutions and accountability for performance. Integrated Home Care, Calgary Zone, Alberta Health Services went beyond traditional accountability measures to use evaluation methodology to measure the progress of complex innovations to its organization structure and service delivery model. This paper focuses on the first two phases of a three-phase evaluation. The results of the first two phases generated learning about innovation adoption and sustainability, and performance accountability at the program-level of a large publicly funded healthcare organization.

  15. A quantum probability account of order effects in inference.

    PubMed

    Trueblood, Jennifer S; Busemeyer, Jerome R

    2011-01-01

    Order of information plays a crucial role in the process of updating beliefs across time. In fact, the presence of order effects makes a classical or Bayesian approach to inference difficult. As a result, the existing models of inference, such as the belief-adjustment model, merely provide an ad hoc explanation for these effects. We postulate a quantum inference model for order effects based on the axiomatic principles of quantum probability theory. The quantum inference model explains order effects by transforming a state vector with different sequences of operators for different orderings of information. We demonstrate this process by fitting the quantum model to data collected in a medical diagnostic task and a jury decision-making task. To further test the quantum inference model, a new jury decision-making experiment is developed. Using the results of this experiment, we compare the quantum inference model with two versions of the belief-adjustment model, the adding model and the averaging model. We show that both the quantum model and the adding model provide good fits to the data. To distinguish the quantum model from the adding model, we develop a new experiment involving extreme evidence. The results from this new experiment suggest that the adding model faces limitations when accounting for tasks involving extreme evidence, whereas the quantum inference model does not. Ultimately, we argue that the quantum model provides a more coherent account for order effects that was not possible before. Copyright © 2011 Cognitive Science Society, Inc.

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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…

  2. 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.

  3. 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...

  4. 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...

  5. 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

  6. 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…

  7. 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…

  8. Independent evaluation: insights from public accounting.

    PubMed

    Brown, Abigail B; Klerman, Jacob Alex

    2012-06-01

    Maintaining the independence of contract government program evaluation presents significant contracting challenges. The ideal outcome for an agency is often both the impression of an independent evaluation and a glowing report. In this, independent evaluation is like financial statement audits: firm management wants both a public accounting firm to attest to the fairness of its financial accounts and to be allowed to account for transactions as it sees fit. In both cases, the evaluation or audit is being conducted on behalf of outsiders--the public or shareholders--but is overseen by a party with significant interests at stake in the outcome-the agency being evaluated or executive management of the firm. We review the contracting strategies developed to maintain independence in auditing. We examine evidence on the effectiveness of professionalism, reputation, liability and owner oversight in constraining behavior in auditing. We then establish parallels with contracting for evaluations and apply these insights to changes that might maintain and improve evaluator independence. By analogy with the Sarbanes Oxley Act of 2002 reforms in auditing, we recommend exploring using a reformulated Technical Working Group to encourage more prompt release of more evaluation results and to help insulate evaluators from inappropriate pressure to change their results or analysis approach.

  9. 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…

  10. 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…

  11. 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

  12. NCV Flow Diagnostic Test Results

    NASA Technical Reports Server (NTRS)

    Cappuccio, Mina

    1999-01-01

    There were two objectives for this test. First, was to assess the reasons why there is approximately 1.5 drag counts (cts) discrepancy between measured and computed drag improvement of the Non-linear Cruise Validation (NCV) over the Technology Concept Airplane (TCA) wing body (WB) configurations. The Navier-Stokes (N-S) pre-test predictions from Boeing Commercial Airplane Group (BCAG) show 4.5 drag cts of improvement for NCV over TCA at a lift coefficient (CL) of 0. I at Mach 2.4. The pre-test predictions from Boeing Phantom Works - Long Beach, BPW-LB, show 3.75 drag cts of improvement. BCAG used OVERFLOW and BPW-LB used CFL3D. The first test entry to validate the improvement was held at the NASA Langley Research Center (LARC) UPV;T, test number 1687. The experimental results showed that the drag improvement was only 2.6 cts, not accounting for laminar run and trip drag. This is approximately 1.5 cts less than predicted computationally. In addition to the low Reynolds Number (RN) test, there was a high RN test in the Boeing Supersonic Wind Tunnel (BSWT) of NCV and TCA. BSV@T test 647 showed that the drag improvement of NCV over TCA was also 2.6 cts, but this did account for laminar run and trip drag. Every effort needed to be done to assess if the improvement measured in LaRC UPWT and BSWT was correct. The second objective, once the first objective was met, was to assess the performance increment of NCV over TCA accounting for the associated laminar run and trip drag corrections in LaRC UPWT. We know that the configurations tested have laminar flow on portions of the wing and have trip drag due to the mechanisms used to force the flow to go from laminar to turbulent aft of the transition location.

  13. A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

    NASA Astrophysics Data System (ADS)

    Sharma, Anuj; Kumar Panigrahi, Prabin

    2012-02-01

    With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.

  14. Probabilistic dietary exposure assessment taking into account variability in both amount and frequency of consumption.

    PubMed

    Slob, Wout

    2006-07-01

    Probabilistic dietary exposure assessments that are fully based on Monte Carlo sampling from the raw intake data may not be appropriate. This paper shows that the data should first be analysed by using a statistical model that is able to take the various dimensions of food consumption patterns into account. A (parametric) model is discussed that takes into account the interindividual variation in (daily) consumption frequencies, as well as in amounts consumed. Further, the model can be used to include covariates, such as age, sex, or other individual attributes. Some illustrative examples show how this model may be used to estimate the probability of exceeding an (acute or chronic) exposure limit. These results are compared with the results based on directly counting the fraction of observed intakes exceeding the limit value. This comparison shows that the latter method is not adequate, in particular for the acute exposure situation. A two-step approach for probabilistic (acute) exposure assessment is proposed: first analyse the consumption data by a (parametric) statistical model as discussed in this paper, and then use Monte Carlo techniques for combining the variation in concentrations with the variation in consumption (by sampling from the statistical model). This approach results in an estimate of the fraction of the population as a function of the fraction of days at which the exposure limit is exceeded by the individual.

  15. 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

  16. Public accountability needs to be enforced -a case study of the governance arrangements and accountability practices in a rural health district in Ghana.

    PubMed

    Van Belle, Sara; Mayhew, Susannah H

    2016-10-12

    Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public

  17. Education for Careers in Management Accounting, Auditing, and Tax: A Comparison.

    ERIC Educational Resources Information Center

    Novin, Adel M.

    1997-01-01

    Certified management accountants (153 of 500) rated the importance of subjects for career paths in management accounting, auditing, and taxes. They identified subjects important for all three and those specifically for each area. Results were compared to a survey of subjects important for certified public accountants. (SK)

  18. The use of AQUATOOL DSS applied to the System of Environmental-Economic Accounting for Water (SEEAW)

    NASA Astrophysics Data System (ADS)

    Pedro-Monzonís, María; Jiménez-Fernández, Pedro; Solera, Abel; Jiménez-Gavilán, Pablo

    2016-02-01

    Currently, water accounts are one of the next steps to be implemented in European River Basin Management Plans. Building water accounts is a complex task, mainly due to the lack of common European definitions and procedures. For their development, when data is not systematically measured, simulation models and estimations are necessary. The main idea of this paper is to present a new approach which enables the combined use of hydrological models and water resources models developed with AQUATOOL Decision Support System (DSS) to fill in the physical water supply and use tables and the asset accounts presented in the System of Economic and Environmental Accounts for Water (SEEAW). The case study is the Vélez River Basin, located in the southern part of the Iberian Peninsula in Spain. In addition to obtaining the physical water supply and use tables and the asset accounts in this river basin, we present here the indicators as a result thereof. These indicators cover many critical aspects of water management, showing a general description of the river basin and allowing decision-makers to characterise the pressures on water resources. As a general conclusion, the union of AQUATOOL DSS and SEEAW will provide more complete information to decision-makers and it enables to introduce these methodological decisions in order to guarantee consistency and comparability of the results between different river basins.

  19. Ecological accounting based on extended exergy: a sustainability perspective.

    PubMed

    Dai, Jing; Chen, Bin; Sciubba, Enrico

    2014-08-19

    The excessive energy consumption, environmental pollution, and ecological destruction problems have gradually become huge obstacles for the development of societal-economic-natural complex ecosystems. Regarding the national ecological-economic system, how to make explicit the resource accounting, diagnose the resource conversion, and measure the disturbance of environmental emissions to the systems are the fundamental basis of sustainable development and coordinated management. This paper presents an extended exergy (EE) accounting including the material exergy and exergy equivalent of externalities consideration in a systematic process from production to consumption, and China in 2010 is chosen as a case study to foster an in-depth understanding of the conflict between high-speed development and the available resources. The whole society is decomposed into seven sectors (i.e., Agriculture, Extraction, Conversion, Industry, Transportation, Tertiary, and Domestic sectors) according to their distinct characteristics. An adaptive EE accounting database, which incorporates traditional energy, renewable energy, mineral element, and other natural resources as well as resource-based secondary products, is constructed on the basis of the internal flows in the system. In addition, the environmental emission accounting has been adjusted to calculate the externalities-equivalent exergy. The results show that the EE value for the year 2010 in China was 1.80 × 10(14) MJ, which is greatly increased. Furthermore, an EE-based sustainability indices system has been established to provide an epitomized exploration for evaluating the performance of flows and storages with the system from a sustainability perspective. The value of the EE-based sustainability indicator was calculated to be 0.23, much lower than the critical value of 1, implying that China is still developing in the stages of high energy consumption and a low sustainability level.

  20. Illusory correlations despite equated category frequencies: A test of the information loss account.

    PubMed

    Weigl, Michael; Mecklinger, Axel; Rosburg, Timm

    2018-06-14

    Illusory correlations (IC) are the perception of covariation, where none exists. For example, people associate majorities with frequent behavior and minorities with infrequent behavior even in the absence of such an association. According to the information loss account, ICs result from greater fading of infrequent group-behavior combinations in memory. We conducted computer simulations based on this account which showed that ICs are expected under standard conditions with skewed category frequencies (i.e. 2:1 ratio for positive and negative descriptions), but not under conditions with equated category frequencies (i.e. 1:1 ratio for positive and negative descriptions). Contrary to these simulations, our behavioral experiments revealed an IC under both conditions, which did not decrease over time. Thus, information loss alone is not sufficient as an explanation for the formation of ICs. These results imply that negative items contribute to ICs not only due to their infrequency, but also due to their emotional salience. Copyright © 2018 Elsevier Inc. All rights reserved.

  1. Accounting for mean-flow periodicity in turbulence closures

    NASA Astrophysics Data System (ADS)

    Younis, Bassam A.; Zhou, Ye

    2006-01-01

    Measurements of the turbulence energy spectrum in the unsteady wakes of bodies in uniform incident streams clearly show the presence of a distinct peak in energy supply that occurs at the Strouhal frequency and whose presence implies a strong and direct interaction between the organized mean-flow unsteadiness and the random turbulence motions. It is argued here that the well-documented failure of conventional turbulence closures in capturing the main features of unsteady flows is largely due to their inability to properly account for the modifications in the energy spectrum wrought by these interactions. We derive a simple modification to the turbulence length-scale determining equation based on analysis of a distorted energy spectrum, and verify the result by computations of vortex shedding behind a square cylinder.

  2. 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)

  3. Investigating CSI: portrayals of DNA testing on a forensic crime show and their potential effects.

    PubMed

    Ley, Barbara L; Jankowski, Natalie; Brewer, Paul R

    2012-01-01

    The popularity of forensic crime shows such as CSI has fueled debate about their potential social impact. This study considers CSI's potential effects on public understandings regarding DNA testing in the context of judicial processes, the policy debates surrounding crime laboratory procedures, and the forensic science profession, as well as an effect not discussed in previous accounts: namely, the show's potential impact on public understandings of DNA and genetics more generally. To develop a theoretical foundation for research on the "CSI effect," it draws on cultivation theory, social cognitive theory, and audience reception studies. It then uses content analysis and textual analysis to illuminate how the show depicts DNA testing. The results demonstrate that CSI tends to depict DNA testing as routine, swift, useful, and reliable and that it echoes broader discourses about genetics. At times, however, the show suggests more complex ways of thinking about DNA testing and genetics.

  4. 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.

  5. A New Approach to Accountability: Creating Effective Learning Environments for Programs

    ERIC Educational Resources Information Center

    Surr, Wendy

    2012-01-01

    This article describes a new paradigm for accountability that envisions afterschool programs as learning organizations continually engaged in improving quality. Nearly 20 years into the era of results-based accountability, a new generation of afterschool accountability systems is emerging. Rather than aiming to test whether programs have produced…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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...

  7. 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...

  8. Flow Restoration in the Columbia River Basin: An Evaluation of a Flow Restoration Accounting Framework

    NASA Astrophysics Data System (ADS)

    McCoy, Amy L.; Holmes, S. Rankin; Boisjolie, Brett A.

    2018-03-01

    Securing environmental flows in support of freshwater biodiversity is an evolving field of practice. An example of a large-scale program dedicated to restoring environmental flows is the Columbia Basin Water Transactions Program in the Pacific Northwest region of North America, which has been restoring flows in dewatered tributary habitats for imperiled salmon species over the past decade. This paper discusses a four-tiered flow restoration accounting framework for tracking the implementation and impacts of water transactions as an effective tool for adaptive management. The flow restoration accounting framework provides compliance and flow accounting information to monitor transaction efficacy. We review the implementation of the flow restoration accounting framework monitoring framework to demonstrate (a) the extent of water transactions that have been implemented over the past decade, (b) the volumes of restored flow in meeting flow targets for restoring habitat for anadromous fish species, and (c) an example of aquatic habitat enhancement that resulted from Columbia Basin Water Transactions Program investments. Project results show that from 2002 to 2015, the Columbia Basin Water Transactions Program has completed more than 450 water rights transactions, restoring approximately 1.59 million megaliters to date, with an additional 10.98 million megaliters of flow protected for use over the next 100 years. This has resulted in the watering of over 2414 stream kilometers within the Columbia Basin. We conclude with a discussion of the insights gained through the implementation of the flow restoration accounting framework. Understanding the approach and efficacy of a monitoring framework applied across a large river basin can be informative to emerging flow-restoration and adaptive management efforts in areas of conservation concern.

  9. Flow Restoration in the Columbia River Basin: An Evaluation of a Flow Restoration Accounting Framework.

    PubMed

    McCoy, Amy L; Holmes, S Rankin; Boisjolie, Brett A

    2018-03-01

    Securing environmental flows in support of freshwater biodiversity is an evolving field of practice. An example of a large-scale program dedicated to restoring environmental flows is the Columbia Basin Water Transactions Program in the Pacific Northwest region of North America, which has been restoring flows in dewatered tributary habitats for imperiled salmon species over the past decade. This paper discusses a four-tiered flow restoration accounting framework for tracking the implementation and impacts of water transactions as an effective tool for adaptive management. The flow restoration accounting framework provides compliance and flow accounting information to monitor transaction efficacy. We review the implementation of the flow restoration accounting framework monitoring framework to demonstrate (a) the extent of water transactions that have been implemented over the past decade, (b) the volumes of restored flow in meeting flow targets for restoring habitat for anadromous fish species, and (c) an example of aquatic habitat enhancement that resulted from Columbia Basin Water Transactions Program investments. Project results show that from 2002 to 2015, the Columbia Basin Water Transactions Program has completed more than 450 water rights transactions, restoring approximately 1.59 million megaliters to date, with an additional 10.98 million megaliters of flow protected for use over the next 100 years. This has resulted in the watering of over 2414 stream kilometers within the Columbia Basin. We conclude with a discussion of the insights gained through the implementation of the flow restoration accounting framework. Understanding the approach and efficacy of a monitoring framework applied across a large river basin can be informative to emerging flow-restoration and adaptive management efforts in areas of conservation concern.

  10. Beyond Gender Performance in Accounting: Does Personality Distinction Matter?

    ERIC Educational Resources Information Center

    Fallan, Lars; Opstad, Leiv

    2014-01-01

    This study questions whether the contradictory results from previous studies of gender and performance in accounting is because gender has no mutually homogeneous groups. A combination of gender and personality types will provide a more balanced picture of academic performance in accounting. There are three main findings in this study: the…

  11. 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…

  12. 77 FR 40253 - Reserve Account

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

    ... Agency does not have a general formula that is used for the life cycle cost analysis. The life cycle cost... analysis is defined in 7 CFR 3560.11. The Agency reviews the results of the life cycle cost analysis for... cost analysis. The Agency agrees that the reserve accounts based on a percentage can be underfunded and...

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

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

    Harold Blackman; Oren Hester

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

  14. Accountability for the Quality of Care Provided to People with Serious Illness

    PubMed Central

    Hudson Scholle, Sarah; Briefer French, Jessica

    2018-01-01

    Abstract Background: Care for patients with serious illness is an emerging practice area that has gained attention as value-based purchasing has increased. While the number of programs is growing, their impact on care quality and outcomes is unknown. Objective: With support from the Gordon and Betty Moore Foundation, the National Committee for Quality Assurance (NCQA) is assessing the feasibility of creating an accountability program focused on serious illness care. Methods: This article describes the process of developing an accountability program, findings from our initial work, and our plans to develop measures for a serious illness care accountability program. We focused on three questions: 1. What patient populations should be targeted for measurement?2. What entities have accountability for ensuring high-quality care for serious illness?3. What structures, processes, and outcomes should be evaluated in an accountability program for serious illness care? Results: Our environmental scan showed that the evidence base for specific patient populations or care models is not sufficiently mature to justify traditional structure and process measures. In visits to serious illness care programs, we observed different staffing models, care models, care settings, and payment structures. We found a gap between recommended inclusion criteria and services when compared to inclusion criteria and services offered by existing programs. Conclusions: To address the challenges, NCQA intends to develop outcome measures driven by patient and family priorities. Structure and process measures will focus on building organizations' capacity to measure outcomes, including patient engagement and outcomes, linked to patient goals. PMID:29313755

  15. Tread lightly through these accounting minefields.

    PubMed

    Sherman, H D; Young, S D

    2001-01-01

    In the current economic climate, there is tremendous pressure--and personal incentive for managers--to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC, especially involving game playing around earnings. But it's shareholders who suffer from aggressive accounting strategies; they don't get a true sense of the financial health of the company, and when problems come to light, the shares they're holding can plummet in value. How can investors and their representatives on corporate boards spot trouble before it blows up in their faces? According to the authors, they should keep their eyes peeled for common abuses in six areas: revenue measurement and recognition, provisions and reserves for uncertain future costs, asset valuation, derivatives, related party transactions, and information used for bench-marking performance. If a disaster strikes, it will most likely be in one of these accounting minefields. This article examines the hazards of each minefield in turn, using examples like Metallgesellschaft, Xerox, MicroStrategy, and Lernout & Hauspie. It also provides a set of questions to ask in order to determine where a company's accounting practices might be overly aggressive. For those whose greatest interest is in fairly valuing the business--not presenting it in the best possible light--these questions are the first line of defense against creative accounting. Accounting game players are adroit, but it's both foolish and dangerous, contend the authors, to declare oneself ignorant and hence powerless against their machinations. They argue that members of corporate boards need to be financially literate.

  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. Young drivers' optimism bias for accident risk and driving skill: Accountability and insight experience manipulations.

    PubMed

    White, Melanie J; Cunningham, Lauren C; Titchener, Kirsteen

    2011-07-01

    This study aimed to determine whether two brief, low cost interventions would reduce young drivers' optimism bias for their driving skills and accident risk perceptions. This tendency for such drivers to perceive themselves as more skillful and less prone to driving accidents than their peers may lead to less engagement in precautionary driving behaviours and a greater engagement in more dangerous driving behaviour. 243 young drivers (aged 17-25 years) were randomly allocated to one of three groups: accountability, insight or control. All participants provided both overall and specific situation ratings of their driving skills and accident risk relative to a typical young driver. Prior to completing the questionnaire, those in the accountability condition were first advised that their driving skills and accident risk would be later assessed via a driving simulator. Those in the insight condition first underwent a difficult computer-based hazard perception task designed to provide participants with insight into their potential limitations when responding to hazards in difficult and unpredictable driving situations. Participants in the control condition completed only the questionnaire. Results showed that the accountability manipulation was effective in reducing optimism bias in terms of participants' comparative ratings of their accident risk in specific situations, though only for less experienced drivers. In contrast, among more experienced males, participants in the insight condition showed greater optimism bias for overall accident risk than their counterparts in the accountability or control groups. There were no effects of the manipulations on drivers' skills ratings. The differential effects of the two types of manipulations on optimism bias relating to one's accident risk in different subgroups of the young driver sample highlight the importance of targeting interventions for different levels of experience. Accountability interventions may be beneficial for

  18. Accounting for the phenomenology and varieties of auditory verbal hallucination within a predictive processing framework

    PubMed Central

    Wilkinson, Sam

    2018-01-01

    Two challenges that face popular self-monitoring theories (SMTs) of auditory verbal hallucination (AVH) are that they cannot account for the auditory phenomenology of AVHs and that they cannot account for their variety. In this paper I show that both challenges can be met by adopting a predictive processing framework (PPF), and by viewing AVHs as arising from abnormalities in predictive processing. I show how, within the PPF, both the auditory phenomenology of AVHs, and three subtypes of AVH, can be accounted for. PMID:25286243

  19. Using advocacy and data to strengthen political accountability in maternal and newborn health in Africa.

    PubMed

    Ten Hoope-Bender, Petra; Martin Hilber, Adriane; Nove, Andrea; Bandali, Sarah; Nam, Sara; Armstrong, Corinne; Ahmed Mohammed Ahmed; Chatuluka, Mathias G; Magoma, Moke; Hulton, Louise

    2016-12-01

    Accountability mechanisms help governments and development partners fulfill the promises and commitments they make to global initiatives such as the Millennium Development Goals and the Global Strategy on Women's and Children's health, and regional or national strategies such as the Campaign for the Accelerated Reduction in Maternal Mortality in Africa (CARMMA). But without directed pressure, comparative data and tools to provide insight into successes, failures, and overall results, accountability fails. The analysis of accountability mechanisms in five countries supported by the Evidence for Action program shows that accountability is most effective when it is connected across global and national levels; civil society has a central and independent role; proactive, immediate and targeted implementation mechanisms are funded from the start; advocacy for accountability is combined with local outreach activities such as blood drives; local and national champions (Presidents, First Ladies, Ministers) help draw public attention to government performance; scorecards are developed to provide insight into performance and highlight necessary improvements; and politicians at subnational level are supported by national leaders to effect change. Under the Sustainable Development Goals, accountability and advocacy supported by global and regional intergovernmental organizations, constantly monitored and with commensurate retribution for nonperformance will remain essential. Copyright © 2016 International Federation of Gynecology and Obstetrics. Published by Elsevier Ireland Ltd. All rights reserved.

  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. Evaluating the inverse reasoning account of object discovery.

    PubMed

    Carroll, Christopher D; Kemp, Charles

    2015-06-01

    People routinely make inferences about unobserved objects. A hotel guest with welts on his arms, for example, will often worry about bed bugs. The discovery of unobserved objects almost always involves a backward inference from some observed effects (e.g., welts) to unobserved causes (e.g., bed bugs). The inverse reasoning account, which is typically formalized as Bayesian inference, posits that the strength of a backward inference is closely connected to the strength of the corresponding forward inference from the unobserved causes to the observed effects. We evaluated the inverse reasoning account of object discovery in three experiments where participants were asked to discover the unobserved "attractors" and "repellers" that controlled a "particle" moving within an arena. Experiments 1 and 2 showed that participants often failed to provide the best explanations for various particle motions, even when the best explanations were simple and when participants enthusiastically endorsed these explanations when presented with them. This failure demonstrates that object discovery is critically dependent on the processes that support hypothesis generation-processes that the inverse reasoning account does not explain. Experiment 3 demonstrated that people sometimes generate explanations that are invalid even according to their own forward inferences, suggesting that the psychological processes that support forward and backward inference are less intertwined than the inverse reasoning account suggests. The experimental findings support an alternative account of object discovery in which people rely on heuristics to generate possible explanations. Copyright © 2015 Elsevier B.V. All rights reserved.

  2. 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…

  3. Using an Online Homework System to Submit Accounting Homework: Role of Cognitive Need, Computer Efficacy, and Perception

    ERIC Educational Resources Information Center

    Peng, Jacob C.

    2009-01-01

    The author investigated whether students' effort in working on homework problems was affected by their need for cognition, their perception of the system, and their computer efficacy when instructors used an online system to collect accounting homework. Results showed that individual intrinsic motivation and computer efficacy are important factors…

  4. Long-Term Trial Results Show No Mortality Benefit from Annual Prostate Cancer Screening

    Cancer.gov

    Thirteen year follow-up data from the Prostate, Lung, Colorectal and Ovarian (PLCO) cancer screening trial show higher incidence but similar mortality among men screened annually with the prostate-specific antigen (PSA) test and digital rectal examination

  5. 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...

  6. 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...

  7. 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...

  8. Reevaluating the Sensory Account of Visual Working Memory Storage.

    PubMed

    Xu, Yaoda

    2017-10-01

    Recent human fMRI pattern-decoding studies have highlighted the involvement of sensory areas in visual working memory (VWM) tasks and argue for a sensory account of VWM storage. In this review, evidence is examined from human behavior, fMRI decoding, and transcranial magnetic stimulation (TMS) studies, as well as from monkey neurophysiology studies. Contrary to the prevalent view, the available evidence provides little support for the sensory account of VWM storage. Instead, when the ability to resist distraction and the existence of top-down feedback are taken into account, VWM-related activities in sensory areas seem to reflect feedback signals indicative of VWM storage elsewhere in the brain. Collectively, the evidence shows that prefrontal and parietal regions, rather than sensory areas, play more significant roles in VWM storage. Copyright © 2017 Elsevier Ltd. All rights reserved.

  9. Maximum likelihood estimators for truncated and censored power-law distributions show how neuronal avalanches may be misevaluated

    NASA Astrophysics Data System (ADS)

    Langlois, Dominic; Cousineau, Denis; Thivierge, J. P.

    2014-01-01

    The coordination of activity amongst populations of neurons in the brain is critical to cognition and behavior. One form of coordinated activity that has been widely studied in recent years is the so-called neuronal avalanche, whereby ongoing bursts of activity follow a power-law distribution. Avalanches that follow a power law are not unique to neuroscience, but arise in a broad range of natural systems, including earthquakes, magnetic fields, biological extinctions, fluid dynamics, and superconductors. Here, we show that common techniques that estimate this distribution fail to take into account important characteristics of the data and may lead to a sizable misestimation of the slope of power laws. We develop an alternative series of maximum likelihood estimators for discrete, continuous, bounded, and censored data. Using numerical simulations, we show that these estimators lead to accurate evaluations of power-law distributions, improving on common approaches. Next, we apply these estimators to recordings of in vitro rat neocortical activity. We show that different estimators lead to marked discrepancies in the evaluation of power-law distributions. These results call into question a broad range of findings that may misestimate the slope of power laws by failing to take into account key aspects of the observed data.

  10. Maximum likelihood estimators for truncated and censored power-law distributions show how neuronal avalanches may be misevaluated.

    PubMed

    Langlois, Dominic; Cousineau, Denis; Thivierge, J P

    2014-01-01

    The coordination of activity amongst populations of neurons in the brain is critical to cognition and behavior. One form of coordinated activity that has been widely studied in recent years is the so-called neuronal avalanche, whereby ongoing bursts of activity follow a power-law distribution. Avalanches that follow a power law are not unique to neuroscience, but arise in a broad range of natural systems, including earthquakes, magnetic fields, biological extinctions, fluid dynamics, and superconductors. Here, we show that common techniques that estimate this distribution fail to take into account important characteristics of the data and may lead to a sizable misestimation of the slope of power laws. We develop an alternative series of maximum likelihood estimators for discrete, continuous, bounded, and censored data. Using numerical simulations, we show that these estimators lead to accurate evaluations of power-law distributions, improving on common approaches. Next, we apply these estimators to recordings of in vitro rat neocortical activity. We show that different estimators lead to marked discrepancies in the evaluation of power-law distributions. These results call into question a broad range of findings that may misestimate the slope of power laws by failing to take into account key aspects of the observed data.

  11. Accounting for the phenomenology and varieties of auditory verbal hallucination within a predictive processing framework.

    PubMed

    Wilkinson, Sam

    2014-11-01

    Two challenges that face popular self-monitoring theories (SMTs) of auditory verbal hallucination (AVH) are that they cannot account for the auditory phenomenology of AVHs and that they cannot account for their variety. In this paper I show that both challenges can be met by adopting a predictive processing framework (PPF), and by viewing AVHs as arising from abnormalities in predictive processing. I show how, within the PPF, both the auditory phenomenology of AVHs, and three subtypes of AVH, can be accounted for. Copyright © 2014 The Author. Published by Elsevier Inc. All rights reserved.

  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. A comparator-hypothesis account of biased contingency detection.

    PubMed

    Vadillo, Miguel A; Barberia, Itxaso

    2018-02-12

    Our ability to detect statistical dependencies between different events in the environment is strongly biased by the number of coincidences between them. Even when there is no true covariation between a cue and an outcome, if the marginal probability of either of them is high, people tend to perceive some degree of statistical contingency between both events. The present paper explores the ability of the Comparator Hypothesis to explain the general pattern of results observed in this literature. Our simulations show that this model can account for the biasing effects of the marginal probabilities of cues and outcomes. Furthermore, the overall fit of the Comparator Hypothesis to a sample of experimental conditions from previous studies is comparable to that of the popular Rescorla-Wagner model. These results should encourage researchers to further explore and put to the test the predictions of the Comparator Hypothesis in the domain of biased contingency detection. Copyright © 2018 Elsevier B.V. All rights reserved.

  14. Recycling of glass: accounting of greenhouse gases and global warming contributions.

    PubMed

    Larsen, Anna W; Merrild, Hanna; Christensen, Thomas H

    2009-11-01

    Greenhouse gas (GHG) emissions related to recycling of glass waste were assessed from a waste management perspective. Focus was on the material recovery facility (MRF) where the initial sorting of glass waste takes place. The MRF delivers products like cullet and whole bottles to other industries. Two possible uses of reprocessed glass waste were considered: (i) remelting of cullet added to glass production; and (ii) re-use of whole bottles. The GHG emission accounting included indirect upstream emissions (provision of energy, fuels and auxiliaries), direct activities at the MRF and bottle-wash facility (combustion of fuels) as well as indirect downstream activities in terms of using the recovered glass waste in other industries and, thereby, avoiding emissions from conventional production. The GHG accounting was presented as aggregated global warming factors (GWFs) for the direct and indirect upstream and downstream processes, respectively. The range of GWFs was estimated to 0-70 kg CO(2)eq. tonne( -1) of glass waste for the upstream activities and the direct emissions from the waste management system. The GWF for the downstream effect showed some significant variation between the two cases. It was estimated to approximately -500 kg CO(2)-eq. tonne(- 1) of glass waste for the remelting technology and -1500 to -600 kg CO(2)-eq. tonne(-1) of glass waste for bottle re-use. Including the downstream process, large savings of GHG emissions can be attributed to the waste management system. The results showed that, in GHG emission accounting, attention should be drawn to thorough analysis of energy sources, especially electricity, and the downstream savings caused by material substitution.

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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)

  1. 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...

  2. 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...

  3. Conventional physical therapy and physical therapy based on reflex stimulation showed similar results in children with myelomeningocele.

    PubMed

    Aizawa, Carolina Y P; Morales, Mariana P; Lundberg, Carolina; Moura, Maria Clara D Soares de; Pinto, Fernando C G; Voos, Mariana C; Hasue, Renata H

    2017-03-01

    We aimed to investigate whether infants with myelomeningocele would improve their motor ability and functional independence after ten sessions of physical therapy and compare the outcomes of conventional physical therapy (CPT) to a physical therapy program based on reflex stimulation (RPT). Twelve children were allocated to CPT (n = 6, age 18.3 months) or RPT (n = 6, age 18.2 months). The RPT involved proprioceptive neuromuscular facilitation. Children were assessed with the Gross Motor Function Measure and the Pediatric Evaluation of Disability Inventory before and after treatment. Mann-Whitney tests compared the improvement on the two scales of CPT versus RPT and the Wilcoxon test compared CPT to RPT (before vs. after treatment). Possible correlations between the two scales were tested with Spearman correlation coefficients. Both groups showed improvement on self-care and mobility domains of both scales. There were no differences between the groups, before, or after intervention. The CPT and RPT showed similar results after ten weeks of treatment.

  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. Focusing on Student Performance Through Accountability. Challenge to Lead Series

    ERIC Educational Resources Information Center

    Diaz, Alicia; Lord, Joan

    2005-01-01

    This report, Focusing on Student Performance Through Accountability, shows that more students, in all groups, are meeting state standards. And parents, communities and education leaders are better informed about student performance than ever before. It shows that large gaps remain in every state. If the state is to reach the No Child Left Behind…

  6. An OT Account of Laryngealization in Cuzco Quechua.

    ERIC Educational Resources Information Center

    Parker, Steve

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

  7. 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…

  8. Results from a Field Trial of the Radio Frequency Based Cylinder Accountability and Tracking System at the Global Nuclear Fuel Americas Fuel Fabrication Facility

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

    Fitzgerald, Peter; Laughter, Mark D; Martyn, Rose

    The Cylinder Accountability and Tracking System (CATS) is a tool designed for use by the International Atomic Energy Agency (IAEA) to improve overall inspector efficiency through real-time unattended monitoring of cylinder movements, site specific rules-based event detection, and the capability to integrate many types of monitoring technologies. The system is based on the tracking of cylinder movements using (radio frequency) RF tags, and the collection of data, such as accountability weights, that can be associated with the cylinders. This presentation will cover the installation and evaluation of the CATS at the Global Nuclear Fuels (GNF) fuel fabrication facility in Wilmington,more » NC. This system was installed to evaluate its safeguards applicability, operational durability under operating conditions, and overall performance. An overview of the system design and elements specific to the GNF deployment will be presented along with lessons learned from the installation process and results from the field trial.« less

  9. 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…

  10. 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...

  11. 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…

  12. 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)

  13. 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...

  14. 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...

  15. 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...

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

    PubMed

    Trocchio, J; Eckels, T

    1989-06-01

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

  17. Digital backpropagation accounting for polarization-mode dispersion.

    PubMed

    Czegledi, Cristian B; Liga, Gabriele; Lavery, Domaniç; Karlsson, Magnus; Agrell, Erik; Savory, Seb J; Bayvel, Polina

    2017-02-06

    Digital backpropagation (DBP) is a promising digital-domain technique to mitigate Kerr-induced nonlinear interference. While it successfully removes deterministic signal-signal interactions, the performance of ideal DBP is limited by stochastic effects, such as polarization-mode dispersion (PMD). In this paper, we consider an ideal full-field DBP implementation and modify it to additionally account for PMD; reversing the PMD effects in the backward propagation by passing the reverse propagated signal also through PMD sections, which concatenated equal the inverse of the PMD in the forward propagation. These PMD sections are calculated analytically at the receiver based on the total accumulated PMD of the link estimated from channel equalizers. Numerical simulations show that, accounting for nonlinear polarization-related interactions in the modified DBP algorithm, additional signal-to-noise ratio gains of 1.1 dB are obtained for transmission over 1000 km.

  18. 25. Paper ready for the calender presses. This picture shows ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    25. Paper ready for the calender presses. This picture shows the paper after it has been coated and dried, as shown on page 238, and it being rolled at the end of the coating-machine. It is now ready to be sent to the big presses which calender it (or iron it, as popular pariance would have it). The pictures on pages 238 and 239 show a continuous process over a single machine; but on account of the length of teh machine, the process is illustrated in sections. (p.239.) - Champion-International Paper Company, West bank of Spicket River at Canal Street, Lawrence, Essex County, MA

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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)…

  5. Monetary Valuations of University Course Delivery: The Case for Face-to-Face Learning Activities in Accounting Education

    ERIC Educational Resources Information Center

    Taplin, Ross; Kerr, Rosy; Brown, Alistair

    2017-01-01

    Student preferences for delivery options were obtained within a monetary framework by asking students to purchase their ideal course structure. Results show that accounting students prefer to spend more on tutorials but purchase less lecture time; the difference due to the higher cost of tutorials compared to lectures. Face-to-face classes were…

  6. Firm or Faculty? Evidence on Characteristics of German-Speaking Accounting PhD Students and Their Career Preferences

    ERIC Educational Resources Information Center

    Grottke, Markus; Pelger, Christoph; Schmiedeberg, Claudia

    2013-01-01

    In this paper we focus on the choice that accounting doctoral students from the German-speaking area make, between a future career either in academia or business practice. Based on the results of an online survey, we show that prospective scholars exhibit certain characteristics of passionate researchers more pronouncedly than do future…

  7. Dynamics of a homogeneous ball on a horizontal plane with sliding, spinning, and rolling friction taken into account

    NASA Astrophysics Data System (ADS)

    Ishkhanyan, M. V.; Karapetyan, A. V.

    2010-04-01

    We analyze the dynamics of a homogeneous ball on a horizontal plane with friction of all kinds, namely, sliding, spinning, and rolling friction, taken into account. The qualitative-analytic study of the ball dynamics is supplemented with numerical experiments. The problem on the motion of a homogeneous ball on a horizontal plane with friction was apparently first studied in 1758 by I. Euler (Leonard Euler's son) with sliding friction taken into account in the framework of the Coulomb model. I. Euler showed that the ball sliding ceases in finite time, after which the ball uniformly rolls along a fixed straight line and uniformly spins about the vertical. This result has long become classical and is described in many textbooks on theoretical mechanics. In 1998, V. F. Zhuravlev considered the problem of motion of a homogeneous ball on a horizontal plane with sliding and spinning friction taken into account in the framework of the Contensou-Zhuravlev model [1, 2] and showed that the ball sliding and spinning cease simultaneously, after which the ball uniformly rolls along a fixed straight line. The Contensou-Zhuravlev theory was further developed in [3-7]. In the present paper, we consider themotion of a homogeneous ball on a horizontal plane with friction of all kinds taken into account in the framework of the model proposed in [8]. We show that, in one and the same time, both the sliding velocity and the angular velocity of the ball become zero. Our studies are based on the results obtained in [2], the properties of the friction model proposed in [8], and the method for qualitative analysis of dynamics of dissipative systems [9, 10]. The qualitative-analytic study is supplemented with numerical experiments.

  8. 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…

  9. 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…

  10. 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...

  11. 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...

  12. 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...

  13. 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

  14. 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)

  15. 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…

  16. Accounting for interim safety monitoring of an adverse event upon termination of a clinical trial.

    PubMed

    Dallas, Michael J

    2008-01-01

    Upon termination of a clinical trial that uses interim evaluations to determine whether the trial can be stopped, a proper statistical analysis must account for the interim evaluations. For example, in a group-sequential design where the efficacy of a treatment regimen is evaluated at interim stages, and the opportunity to stop the trial based on positive efficacy findings exists, the terminal p-value, point estimate, and confidence limits of the outcome of interest must be adjusted to eliminate bias. While it is standard practice to adjust terminal statistical analyses due to opportunities to stop for "positive" findings, adjusting due to opportunities to stop for "negative" findings is also important. Stopping rules for negative findings are particularly useful when monitoring a specific rare serious adverse event in trials designed to show safety with respect to the event. In these settings, establishing conservative stopping rules are appropriate, and therefore accounting for the interim monitoring can have a substantial effect on the final results. Here I present a method to account for interim safety monitoring and illustrate its usefulness. The method is demonstrated to have advantages over methodology that does not account for interim monitoring.

  17. 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…

  18. The Accreditation Canada Program: A Complementary Tool to Promote Accountability in Canadian Healthcare

    PubMed Central

    Mitchell, Jonathan I.; Nicklin, Wendy; Macdonald, Bernadette

    2014-01-01

    Across Canada and internationally, the public and governments at all levels have increasing expectations for quality of care, value for healthcare dollars and accountability. Within this reality, there is increasing recognition of the value of accreditation as a barometer of quality and as a tool to assess and improve accountability and efficiency in healthcare delivery. In this commentary, we show how three key attributes of the Accreditation Canada Qmentum accreditation program – measurement, scalability and currency – promote accountability in healthcare. PMID:25305398

  19. 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;…

  20. 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...

  1. Debriefing and accountability in deceptive research.

    PubMed

    Miller, Franklin G; Gluck, John P; Wendler, David

    2008-09-01

    Debriefing is a standard ethical requirement for human research involving the use of deception. Little systematic attention, however, has been devoted to explaining the ethical significance of debriefing and the specific ethical functions that it serves. In this article, we develop an account of debriefing as a tool of moral accountability for the prima facie wrong of deception. Specifically, we contend that debriefing should include a responsibility to promote transparency by explaining the deception and its rationale, to provide an apology to subjects for infringing the principle of respect for persons, and to offer subjects an opportunity to withdraw their data. We also present recommendations concerning the discussion of deception in scientific articles reporting the results of research using deception.

  2. 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. ...

  3. 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,…

  4. 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…

  5. Self-excited electrostatic pendulum showing electrohydrodynamic-force-induced oscillation

    NASA Astrophysics Data System (ADS)

    Stephan, Karl D.; Hernandez Guerrero, José M.

    2017-12-01

    The electrohydrodynamic (EHD) effect ("ion wind") associated with corona discharges in air has been extensively investigated and modeled. We present a simple experiment that shows how both the magnitude and direction of EHD forces can change in such a way as to impart energy continuously to an oscillating electrostatic pendulum. The amplitude of oscillations of an electrostatic pendulum subject to EHD forces can grow approximately exponentially over a period of minutes, and we describe a qualitative theory to account for this effect, along with implications of these experiments for theories of ball lightning.

  6. 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…

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. Job-Related Perceptions of Male and Female Government, Industrial, and Public Accountants.

    ERIC Educational Resources Information Center

    Touliatos, John; And Others

    1984-01-01

    Examined the relationships among role stress (i.e., role conflict and ambiguity), job-related tension, job satisfaction, and propensity to terminate employment for a national sample of both male and female accountants (N=1080) in public, industrial, and government accounting. Results indicated that accountants cannot be treated as a homogeneous…

  13. 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...

  14. 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...

  15. 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.…

  16. 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 ...

  17. 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…

  18. 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.

  19. 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...

  20. 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...

  1. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 2 2011-01-01 2011-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by § 75...

  2. Identifying Ethical Hypernorms for Accounting Educators

    ERIC Educational Resources Information Center

    Siegel, Philip H.; Mintz, Steven; Naser-Tavakolian, Mohsen; O'Shaughnessy, John

    2012-01-01

    Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of…

  3. Khipu accounting in ancient Peru.

    PubMed

    Urton, Gary; Brezine, Carrie J

    2005-08-12

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

  4. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and... accounting and financial disclosure. (a)(1) If during the registrant's two most recent fiscal years or any... any matter of accounting principles or practices, financial statement disclosure, or auditing scope or...

  5. The Accountable School Counselor

    ERIC Educational Resources Information Center

    Loesch, Larry, C.; Ritchie, Martin, H.

    2005-01-01

    This text addresses the critical need for today's school counselors to be accountable. Straight to the point and practical, The Accountable School Counselor demonstrates understanding of the demands on school counselors. Designed for easy implementation, this book offers resources, specific measures, and a system useful for counselors who are…

  6. Taking Multiple Exposure Into Account Can Improve Assessment of Chemical Risks.

    PubMed

    Clerc, Frédéric; Bertrand, Nicolas Jean Hyacinthe; La Rocca, Bénédicte

    2017-12-15

    During work, operators may be exposed to several chemicals simultaneously. Most exposure assessment approaches only determine exposure levels for each substance individually. However, such individual-substance approaches may not correctly estimate the toxicity of 'cocktails' of chemicals, as the toxicity of a cocktail may differ from the toxicity of substances on their own. This study presents an approach that can better take into account multiple exposure when assessing chemical risks. Almost 30000 work situations, monitored between 2005 and 2014 and recorded in two French databases, were analysed using MiXie software. The algorithms employed in MiXie can identify toxicological classes associated with several substances, based on the additivity of the selected effects of each substance. The results of our retrospective analysis show that MiXie was able to identify almost 20% more potentially hazardous situations than identified using a single-substance approach. It therefore appears essential to review the ways in which multiple exposure is taken into account during risk assessment. © The Author(s) 2017. Published by Oxford University Press on behalf of the British Occupational Hygiene Society.

  7. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are included...

  8. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are included...

  9. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are included...

  10. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are included...

  11. Accounting for GC-content bias reduces systematic errors and batch effects in ChIP-seq data.

    PubMed

    Teng, Mingxiang; Irizarry, Rafael A

    2017-11-01

    The main application of ChIP-seq technology is the detection of genomic regions that bind to a protein of interest. A large part of functional genomics' public catalogs is based on ChIP-seq data. These catalogs rely on peak calling algorithms that infer protein-binding sites by detecting genomic regions associated with more mapped reads (coverage) than expected by chance, as a result of the experimental protocol's lack of perfect specificity. We find that GC-content bias accounts for substantial variability in the observed coverage for ChIP-seq experiments and that this variability leads to false-positive peak calls. More concerning is that the GC effect varies across experiments, with the effect strong enough to result in a substantial number of peaks called differently when different laboratories perform experiments on the same cell line. However, accounting for GC content bias in ChIP-seq is challenging because the binding sites of interest tend to be more common in high GC-content regions, which confounds real biological signals with unwanted variability. To account for this challenge, we introduce a statistical approach that accounts for GC effects on both nonspecific noise and signal induced by the binding site. The method can be used to account for this bias in binding quantification as well to improve existing peak calling algorithms. We use this approach to show a reduction in false-positive peaks as well as improved consistency across laboratories. © 2017 Teng and Irizarry; Published by Cold Spring Harbor Laboratory Press.

  12. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  13. 7 CFR 1902.4 - Establishing MFH reserve accounts in a supervised bank account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... firms, mutual funds. Generally, any financial institution may be used provided invested or deposited... of Loan, Grant, and Other Funds § 1902.4 Establishing MFH reserve accounts in a supervised bank...) Countersignature requirements. The reserve account must require that any funds withdrawn be countersigned by an...

  14. 7 CFR 1902.4 - Establishing MFH reserve accounts in a supervised bank account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... firms, mutual funds. Generally, any financial institution may be used provided invested or deposited... of Loan, Grant, and Other Funds § 1902.4 Establishing MFH reserve accounts in a supervised bank...) Countersignature requirements. The reserve account must require that any funds withdrawn be countersigned by an...

  15. Cluster Guide. Accounting Occupations.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    Based on a recent task inventory of key occupations in the accounting cluster taken in the Portland, Oregon, area, this curriculum guide is intended to assist administrators and teachers in the design and implementation of high school accounting cluster programs. The guide is divided into four major sections: program organization and…

  16. Accountability and Sanctions in English Schools

    ERIC Educational Resources Information Center

    West, Anne; Mattei, Paola; Roberts, Jonathan

    2011-01-01

    This paper focuses on accountability in school-based education in England. It explores notions of accountability and proposes a new framework for its analysis. It then identifies a number of types of accountability which are present in school-based education, and discusses each in terms of who is accountable to whom and for what. It goes on to…

  17. Emergency Department Involvement in Accountable Care Organizations in Massachusetts: A Survey Study.

    PubMed

    Ali, Nissa J; McWilliams, J Michael; Epstein, Stephen K; Smulowitz, Peter B

    2017-11-01

    We assess Massachusetts emergency department (ED) involvement and internal ED constructs within accountable care organization contracts. An online survey was distributed to 70 Massachusetts ED directors. Questions attempted to assess involvement of EDs in accountable care organizations and the structures in place in EDs-from departmental resources to physician incentives-to help achieve accountable care organization goals of decreasing spending and improving quality. Of responding ED directors, 79% reported alignment between the ED and an accountable care organization. Almost all ED groups (88%) reported bearing no financial risk as a result of the accountable care organization contracts in which their organizations participated. Major obstacles to meeting accountable care organization objectives included care coordination challenges (62%) and lack of familiarity with accountable care organization goals (58%). The most common cost-reduction strategies included ED case management (85%) and information technology (61%). Limitations of this study include that information was self-reported by ED directors, a focus limited to Massachusetts, and a survey response rate of 47%. The ED directors perceived that the majority of physicians were not familiar with accountable care organization goals, many challenges remain in coordinating care for patients in the ED, and most EDs have no financial incentives tied to accountable care organizations. EDs in Massachusetts have begun to implement strategies aimed at reducing admissions, utilization, and overall cost, but these strategies are not widespread apart from case management, even in a state with heavy accountable care organization penetration. Our results suggest that Massachusetts EDs still lack clear directives and direct involvement in meeting accountable care organization goals. Copyright © 2017 American College of Emergency Physicians. Published by Elsevier Inc. All rights reserved.

  18. Problems in Navy Reimbursable Accounting

    DTIC Science & Technology

    1990-12-01

    and relies heavily on the cost accounting function to accurately log expenses against the correct job order number. These factors, coupled with the...complete funding documents. * Failure to follow regulations. * Cost transfer problems. * DOD accounting policy change and its impact on intra...by an amount equal to the lost (expired) reimbursable funds from the previous fiscal year. 4. The Importance of Cost Accounting In order to

  19. Is an attention-based associative account of adjacent and nonadjacent dependency learning valid?

    PubMed

    Pacton, Sébastien; Sobaco, Amélie; Perruchet, Pierre

    2015-05-01

    Pacton and Perruchet (2008) reported that participants who were asked to process adjacent elements located within a sequence of digits learned adjacent dependencies but did not learn nonadjacent dependencies and conversely, participants who were asked to process nonadjacent digits learned nonadjacent dependencies but did not learn adjacent dependencies. In the present study, we showed that when participants were simply asked to read aloud the same sequences of digits, a task demand that did not require the intentional processing of specific elements as in standard statistical learning tasks, only adjacent dependencies were learned. The very same pattern was observed when digits were replaced by syllables. These results show that the perfect symmetry found in Pacton and Perruchet was not due to the fact that the processing of digits is less sensitive to their distance than the processing of syllables, tones, or visual shapes used in most statistical learning tasks. Moreover, the present results, completed with a reanalysis of the data collected in Pacton and Perruchet (2008), demonstrate that participants are highly sensitive to violations involving the spacing between paired elements. Overall, these results are consistent with the Pacton and Perruchet's single-process account of adjacent and nonadjacent dependencies, in which the joint attentional processing of the two events is a necessary and sufficient condition for learning the relation between them, irrespective of their distance. However, this account should be completed to encompass the notion that the presence or absence of an intermediate event is an intrinsic component of the representation of an association. Copyright © 2015 Elsevier B.V. All rights reserved.

  20. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

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

  1. Evaluation of the 2014 Best Undergraduate Accounting Programs as Compared to the 2004 Top Undergraduate Accounting Programs

    ERIC Educational Resources Information Center

    Moore, Paula Hearn; Griffin, Richard B.

    2017-01-01

    This paper describes and compares the profiles of the top accounting programs in the United States as identified by "U.S. News and World Report" in 2004 with the profiles of the top accounting programs in the United States as identified by the "Accounting Degree Review" in 2014. The "Accounting Degree Review"'s list…

  2. Results From Mars Show Electrostatic Charging of the Mars Pathfinder Sojourner Rover

    NASA Technical Reports Server (NTRS)

    Kolecki, Joseph C.; Siebert, Mark W.

    1998-01-01

    Indirect evidence (dust accumulation) has been obtained indicating that the Mars Pathfinder rover, Sojourner, experienced electrostatic charging on Mars. Lander camera images of the Sojourner rover provide distinctive evidence of dust accumulation on rover wheels during traverses, turns, and crabbing maneuvers. The sol 22 (22nd Martian "day" after Pathfinder landed) end-of-day image clearly shows fine red dust concentrated around the wheel edges with additional accumulation in the wheel hubs. A sol 41 image of the rover near the rock "Wedge" (see the next image) shows a more uniform coating of dust on the wheel drive surfaces with accumulation in the hubs similar to that in the previous image. In the sol 41 image, note particularly the loss of black-white contrast on the Wheel Abrasion Experiment strips (center wheel). This loss of contrast was also seen when dust accumulated on test wheels in the laboratory. We believe that this accumulation occurred because the Martian surface dust consists of clay-sized particles, similar to those detected by Viking, which have become electrically charged. By adhering to the wheels, the charged dust carries a net nonzero charge to the rover, raising its electrical potential relative to its surroundings. Similar charging behavior was routinely observed in an experimental facility at the NASA Lewis Research Center, where a Sojourner wheel was driven in a simulated Martian surface environment. There, as the wheel moved and accumulated dust (see the following image), electrical potentials in excess of 100 V (relative to the chamber ground) were detected by a capacitively coupled electrostatic probe located 4 mm from the wheel surface. The measured wheel capacitance was approximately 80 picofarads (pF), and the calculated charge, 8 x 10(exp -9) coulombs (C). Voltage differences of 100 V and greater are believed sufficient to produce Paschen electrical discharge in the Martian atmosphere. With an accumulated net charge of 8 x 10(exp

  3. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

  4. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

  5. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

  6. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

  7. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

  8. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

  9. Do Accredited Undergraduate Accounting Programmes in Australia Meet the Needs and Expectations of the Accounting Profession?

    ERIC Educational Resources Information Center

    Bayerlein, Leopold; Timpson, Mel

    2017-01-01

    Purpose: The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession's minimum educational expectations (MEEs).…

  10. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Statement required in § 1024.17(g). (b) Definitions. As used in this section: Aggregate (or) composite... amount of a negative balance in an escrow account. As noted in § 1024.17(f), if a servicer advances funds... advances funds in paying a disbursement, which is not the result of a borrower's payment default under the...

  11. The Coming Accounting Crisis

    ERIC Educational Resources Information Center

    Eaton, Tim V.

    2007-01-01

    The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented. This includes: (1) changes in attitude towards the roles of teaching, service and…

  12. State Accountability in the Transition to Common Core. Updated

    ERIC Educational Resources Information Center

    Sears, Victoria

    2014-01-01

    The Common Core is at a critical juncture. While many surveys show that support for the standards themselves remains strong, implementation has not been without major challenges. "State Accountability in the Transition to Common Core," a new policy brief from the Thomas B. Fordham Institute, provides cautionary advice about what key…

  13. Correspondence Analysis-Theory and Application in Management Accounting Research

    NASA Astrophysics Data System (ADS)

    Duller, Christine

    2010-09-01

    Correspondence analysis is an explanatory data analytic technique and is used to identify systematic relations between categorical variables. It is related to principal component analysis and the results provide information on the structure of categorical variables similar to the results given by a principal component analysis in case of metric variables. Classical correspondence analysis is designed two-dimensional, whereas multiple correspondence analysis is an extension to more than two variables. After an introductory overview of the idea and the implementation in standard software packages (PASW, SAS, R) an example in recent research is presented, which deals with strategic management accounting in family and non-family enterprises in Austria, where 70% to 80% of all enterprises can be classified as family firms. Although there is a growing body of literature focusing on various management issues in family firms, so far the state of the art of strategic management accounting in family firms is an empirically under-researched subject. In relevant literature only the (empirically untested) hypothesis can be found, that family firms tend to have less formalized management accounting systems than non-family enterprises. Creating a correspondence analysis will help to identify the underlying structure, which is responsible for differences in strategic management accounting.

  14. Ace Your Accounting Classes: 12 Hints to Maximize Your Potential

    ERIC Educational Resources Information Center

    Albrecht, W. David

    2008-01-01

    Many students experience difficulties when they try to get good grades in their accounting classes, and they are searching for answers. There is no single answer. Getting a good grade in an accounting class results from a process. If you know and understand the process--and can apply it--then your chances are much improved for getting a good…

  15. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

  16. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

  17. The Accountability Illusion: Minnesota

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  18. The Accountability Illusion: Idaho

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  19. The Accountability Illusion: Wisconsin

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  20. 18 CFR 41.12 - Qualifications of accountants.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Regulations § 41.12 Qualifications of accountants. The Commission will not recognize any certified public accountant or public accountant through December 31, 1975, who is not in fact independent. Beginning January... accountants, or independent licensed public accountants who were licensed on or before December 31, 1970, who...

  1. Spathaspora passalidarum selected for resistance to AFEX hydrolysate shows decreased cell yield.

    PubMed

    Su, Yi-Kai; Willis, Laura B; Rehmann, Lars; Smith, David; Jeffries, Thomas W

    2018-06-21

    This study employed cell recycling, batch adaptation, cell mating and high throughput screening to select adapted Spathaspora passalidarum strains with improved fermentative ability.The most promising candidate, YK208-E11 (E11) showed a 3-fold increase in specific fermentation rate compared to the parental strain and an ethanol yield greater than 0.45 g/g substrate while co-utilizing cellobiose, glucose, and xylose. Further characterization showed that strain E11 also makes 40% less biomass compared to the parental strain when cultivated in rich media under aerobic conditions. A tetrazolium agar overlay assay in the presence of respiration inhibitors, including rotenone, antimycin A, KCN, and salicylhydroxamic acid elucidated the nature of the mutational events. Results indicated that E11 has a deficiency in its respiration system that could contribute to its low cell yield. Strain E11 was subjected to whole genome sequencing and a ∼11 kb deletion was identified; the open reading frames absent in strain E11 code for proteins with predicted functions in respiration, cell division and the actin cytoskeleton, and may contribute to the observed physiology of the adapted strain. Results of the tetrazolium overlay also suggest that cultivation on xylose affects the respiration capacity in the wild-type strain, which could account for its faster fermentation of xylose as compared to glucose. These results support our previous finding that S. passalidarum has highly unusual physiological responses to xylose under oxygen limitation.

  2. High-Stakes Accountability and Contextual Effects: An Empirical Study of the Fairness Issue.

    ERIC Educational Resources Information Center

    Reeves, Edward B.

    2000-01-01

    Studied whether high-stakes accountability measures are fair to all school systems despite disparities of wealth, community mores, and geographic location using data from Kentucky school districts including grade-level accountability data. Results help alleviate concerns about bias when using within-district gains to decide accountability, but…

  3. Gender Inequality and Disabled Inclusivity in Accounting Higher Education and the Accounting Profession during Financial Crises

    ERIC Educational Resources Information Center

    Lodh, Suman; Nandy, Monomita

    2017-01-01

    In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget…

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

    ERIC Educational Resources Information Center

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

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

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

    ERIC Educational Resources Information Center

    Clayton, John

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

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

    ERIC Educational Resources Information Center

    Clayton, John

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

  7. Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.

    ERIC Educational Resources Information Center

    Stiverson, Clare L.

    The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

  8. How Patronage Politics Undermines Parental Participation and Accountability: Community-Managed Schools in Honduras and Guatemala

    ERIC Educational Resources Information Center

    Altschuler, Daniel

    2013-01-01

    This article shows how patronage politics affects a popular international education model: community-managed schools (CMS). Focusing on Honduras's CMS initiative, PROHECO (Programa Hondureno de Educacion Comunitaria), I demonstrate how patronage can undermine CMS accountability. Whereas supporters argue that CMS increases accountability, partisan…

  9. Accountability report - fiscal year 1997

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

    NONE

    1998-04-01

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

  10. 14 CFR Sec. 1-6 - Accounting entities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting entities. Sec. 1-6 Section 1-6... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be maintained for each air...

  11. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  12. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  13. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  14. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  15. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  16. Savings account for health care costs

    MedlinePlus

    ... These accounts are approved or regulated by the Internal Revenue Service (IRS). The accounts differ based on how much ... MSA; FSA; HRA References Department of the Treasury - Internal Revenue Service. Health Savings Accounts and Other Tax-Favored Health ...

  17. 40 CFR 96.51 - Establishment of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... accounts. Upon receipt of a complete account certificate of representation under § 96.13, the Administrator... representation was submitted; and (2) An overdraft account for each source for which the account certificate of representation was submitted and that has two or more NOX Budget units. (b) General accounts. (1) Any person may...

  18. 40 CFR 96.51 - Establishment of accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... accounts. Upon receipt of a complete account certificate of representation under § 96.13, the Administrator... representation was submitted; and (2) An overdraft account for each source for which the account certificate of representation was submitted and that has two or more NOX Budget units. (b) General accounts. (1) Any person may...

  19. 40 CFR 96.51 - Establishment of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... accounts. Upon receipt of a complete account certificate of representation under § 96.13, the Administrator... representation was submitted; and (2) An overdraft account for each source for which the account certificate of representation was submitted and that has two or more NOX Budget units. (b) General accounts. (1) Any person may...

  20. 40 CFR 96.51 - Establishment of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... accounts. Upon receipt of a complete account certificate of representation under § 96.13, the Administrator... representation was submitted; and (2) An overdraft account for each source for which the account certificate of representation was submitted and that has two or more NOX Budget units. (b) General accounts. (1) Any person may...

  1. 25 CFR 700.269 - Accounting for disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Accounting for disclosures. 700.269 Section 700.269... Privacy Act § 700.269 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a record is...), an accounting shall be made. (2) The accounting shall record (i) the date, nature, and purpose of...

  2. 14 CFR Sec. 2-4 - Accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting period. Sec. 2-4 Section 2-4... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this Uniform...

  3. 26 CFR 1.818-2 - Accounting provisions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Accounting provisions. 1.818-2 Section 1.818-2...) INCOME TAXES Miscellaneous Provisions § 1.818-2 Accounting provisions. (a) Method of accounting. (1... accounting. Thus, the over-all method of accounting for life insurance companies shall be the accrual method...

  4. 18 CFR 701.311 - Accounting for disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 2 2010-04-01 2010-04-01 false Accounting for... ORGANIZATION Protection of Privacy § 701.311 Accounting for disclosures. (a) Maintenance of an accounting. (1....303 except § 701.303(c)(1) and (2), an accounting will be made. (2) The accounting will record (i) the...

  5. Not-for-profits trek into for-profit accounting: goodwill impairments.

    PubMed

    2011-03-01

    Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results.

  6. Accounting for direction and speed of eye motion in planning visually guided manual tracking.

    PubMed

    Leclercq, Guillaume; Blohm, Gunnar; Lefèvre, Philippe

    2013-10-01

    Accurate motor planning in a dynamic environment is a critical skill for humans because we are often required to react quickly and adequately to the visual motion of objects. Moreover, we are often in motion ourselves, and this complicates motor planning. Indeed, the retinal and spatial motions of an object are different because of the retinal motion component induced by self-motion. Many studies have investigated motion perception during smooth pursuit and concluded that eye velocity is partially taken into account by the brain. Here we investigate whether the eye velocity during ongoing smooth pursuit is taken into account for the planning of visually guided manual tracking. We had 10 human participants manually track a target while in steady-state smooth pursuit toward another target such that the difference between the retinal and spatial target motion directions could be large, depending on both the direction and the speed of the eye. We used a measure of initial arm movement direction to quantify whether motor planning occurred in retinal coordinates (not accounting for eye motion) or was spatially correct (incorporating eye velocity). Results showed that the eye velocity was nearly fully taken into account by the neuronal areas involved in the visuomotor velocity transformation (between 75% and 102%). In particular, these neuronal pathways accounted for the nonlinear effects due to the relative velocity between the target and the eye. In conclusion, the brain network transforming visual motion into a motor plan for manual tracking adequately uses extraretinal signals about eye velocity.

  7. Social media and flu: Media Twitter accounts as agenda setters.

    PubMed

    Yun, Gi Woong; Morin, David; Park, Sanghee; Joa, Claire Youngnyo; Labbe, Brett; Lim, Jongsoo; Lee, Sooyoung; Hyun, Daewon

    2016-07-01

    This paper has two objectives. First, it categorizes the Twitter handles tweeted flu related information based on the amount of replies and mentions within the Twitter network. The collected Twitter accounts are categorized as media, health related individuals, organizations, government, individuals with no background with media or medical field, in order to test the relationship between centrality measures of the accounts and their categories. The second objective is to examine the relationship between the importance of the Twitter accounts in the network, centrality measures, and specific characteristics of each account, including the number of tweets and followers as well as the number of accounts followed and liked. Using Twitter search network API, tweets with "flu" keyword were collected and tabulated. Network centralities were calculated with network analysis tool, NodeXL. The collected Twitters accounts were content analyzed and categorized by multiple coders. When the media or organizational Twitter accounts were present in the list of important Twitter accounts, they were highly effective disseminating flu-related information. Also, they were more likely to stay active one year after the data collection period compared to other influential individual accounts. Health campaigns are recommended to focus on recruiting influential Twitter accounts and encouraging them to retweet or mention in order to produce better results in disseminating information. Although some individual social media users were valuable assets in terms of spreading information about flu, media and organization handles were more reliable information distributors. Thus, health information practitioners are advised to design health campaigns better utilizing media and organizations rather than individuals to achieve consistent and efficient campaign outcomes. Published by Elsevier Ireland Ltd.

  8. A Direct Experience in a New Accountable Care Organization: Results, Challenges, and the Role of the Neurosurgeon.

    PubMed

    Kim, Dong H; Lloyd, Christopher; Fernandez, Douglas K; Spielman, Amanda; Bradshaw, David

    2017-04-01

    The passage of the Affordable Care Act saw the creation of Accountable Care Organizations (ACOs), a new approach to healthcare delivery moving from fee-for-service toward population health. This paper presents a case study of the Memorial Hermann ACO (MHACO), launched in response to the Medicare Shared Savings Program, with goals to align physician and hospital incentives, practice evidence-based medicine, develop care coordination, and increase efficiency. Building blocks included an affiliated primary care network, a clinical integration program (involving shared electronic medical record platforms and quality data reporting), and significant investments in information technology. Presented is the approach taken to form MHACO; the management structure, technology developed, and a 2-year experience. Incorporated in July 2012, the MHACO involved 22 000 Medicare patients. In 2015, Centers for Medicare and Medicaid Services released data showing a composite quality score between 80 and 85 (from a maximum 100) and nearly $53 million in total savings (or 11% of expected expenditure), making MHACO one of the most successful nationally.1 In fewer than 5 years, almost 500 ACOs have developed, and by some estimates, a quarter of Medicare patients are currently enrolled in an ACO. Although ACOs to date have focused on primary care, the future will increasingly involve specialists. At Memorial Hermann, neurosurgeons took an early role in forming collaborative partnerships with the hospital, and started programs that served as precursors to the ACO model. This paper ends with an overview of ACO development, likely changes going forward, and a discussion of the role of specialists in general, and of neurosurgeons in particular. Copyright © 2016 by the Congress of Neurological Surgeons.

  9. CHAPTER 14: FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    EPA Science Inventory

    Development of the concepts of emergy and transformity established a medium (emergy) for accounting that made it possible to express economic and environmental work of all kinds on a common basis as solar emjoules. Environmental accounting using emdollars, a combined emergy-monet...

  10. Global Access to Safe Water: Accounting for Water Quality and the Resulting Impact on MDG Progress

    PubMed Central

    Onda, Kyle; LoBuglio, Joe; Bartram, Jamie

    2012-01-01

    Monitoring of progress towards the Millennium Development Goal (MDG) drinking water target relies on classification of water sources as “improved” or “unimproved” as an indicator for water safety. We adjust the current Joint Monitoring Programme (JMP) estimate by accounting for microbial water quality and sanitary risk using the only-nationally representative water quality data currently available, that from the WHO and UNICEF “Rapid Assessment of Drinking Water Quality”. A principal components analysis (PCA) of national environmental and development indicators was used to create models that predicted, for most countries, the proportions of piped and of other-improved water supplies that are faecally contaminated; and of these sources, the proportions that lack basic sanitary protection against contamination. We estimate that 1.8 billion people (28% of the global population) used unsafe water in 2010. The 2010 JMP estimate is that 783 million people (11%) use unimproved sources. Our estimates revise the 1990 baseline from 23% to 37%, and the target from 12% to 18%, resulting in a shortfall of 10% of the global population towards the MDG target in 2010. In contrast, using the indicator “use of an improved source” suggests that the MDG target for drinking-water has already been achieved. We estimate that an additional 1.2 billion (18%) use water from sources or systems with significant sanitary risks. While our estimate is imprecise, the magnitude of the estimate and the health and development implications suggest that greater attention is needed to better understand and manage drinking water safety. PMID:22690170

  11. Global access to safe water: accounting for water quality and the resulting impact on MDG progress.

    PubMed

    Onda, Kyle; LoBuglio, Joe; Bartram, Jamie

    2012-03-01

    Monitoring of progress towards the Millennium Development Goal (MDG) drinking water target relies on classification of water sources as "improved" or "unimproved" as an indicator for water safety. We adjust the current Joint Monitoring Programme (JMP) estimate by accounting for microbial water quality and sanitary risk using the only-nationally representative water quality data currently available, that from the WHO and UNICEF "Rapid Assessment of Drinking Water Quality". A principal components analysis (PCA) of national environmental and development indicators was used to create models that predicted, for most countries, the proportions of piped and of other-improved water supplies that are faecally contaminated; and of these sources, the proportions that lack basic sanitary protection against contamination. We estimate that 1.8 billion people (28% of the global population) used unsafe water in 2010. The 2010 JMP estimate is that 783 million people (11%) use unimproved sources. Our estimates revise the 1990 baseline from 23% to 37%, and the target from 12% to 18%, resulting in a shortfall of 10% of the global population towards the MDG target in 2010. In contrast, using the indicator "use of an improved source" suggests that the MDG target for drinking-water has already been achieved. We estimate that an additional 1.2 billion (18%) use water from sources or systems with significant sanitary risks. While our estimate is imprecise, the magnitude of the estimate and the health and development implications suggest that greater attention is needed to better understand and manage drinking water safety.

  12. Comb-Push Ultrasound Shear Elastography of Breast Masses: Initial Results Show Promise

    PubMed Central

    Song, Pengfei; Fazzio, Robert T.; Pruthi, Sandhya; Whaley, Dana H.; Chen, Shigao; Fatemi, Mostafa

    2015-01-01

    Purpose or Objective To evaluate the performance of Comb-push Ultrasound Shear Elastography (CUSE) for classification of breast masses. Materials and Methods CUSE is an ultrasound-based quantitative two-dimensional shear wave elasticity imaging technique, which utilizes multiple laterally distributed acoustic radiation force (ARF) beams to simultaneously excite the tissue and induce shear waves. Female patients who were categorized as having suspicious breast masses underwent CUSE evaluations prior to biopsy. An elasticity estimate within the breast mass was obtained from the CUSE shear wave speed map. Elasticity estimates of various types of benign and malignant masses were compared with biopsy results. Results Fifty-four female patients with suspicious breast masses from our ongoing study are presented. Our cohort included 31 malignant and 23 benign breast masses. Our results indicate that the mean shear wave speed was significantly higher in malignant masses (6 ± 1.58 m/s) in comparison to benign masses (3.65 ± 1.36 m/s). Therefore, the stiffness of the mass quantified by the Young’s modulus is significantly higher in malignant masses. According to the receiver operating characteristic curve (ROC), the optimal cut-off value of 83 kPa yields 87.10% sensitivity, 82.61% specificity, and 0.88 for the area under the curve (AUC). Conclusion CUSE has the potential for clinical utility as a quantitative diagnostic imaging tool adjunct to B-mode ultrasound for differentiation of malignant and benign breast masses. PMID:25774978

  13. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...

  14. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...

  15. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...

  16. Investing in Accounting: A Call for Professional Involvement in Higher Education

    ERIC Educational Resources Information Center

    Chang, Chun-Chia; Landis, Mark; Yu, Shaokun Carol

    2011-01-01

    The current financial crisis has created serious repercussions for accounting education. Public universities have lost funding and initiated huge budget cuts. These drastic cutbacks have resulted in the losses of courses, enrollment, and faculty. These losses will translate into inaccessibility of education will reduce the future accounting work…

  17. Ethical Decision-Making Accounting Competencies: Practitioners' Perspectives

    ERIC Educational Resources Information Center

    Meador, Gwendolyn Parrish

    2017-01-01

    Recent accounting and corporate scandals call into question the ethicality of accounting practice, likewise accounting graduates. Advances in ethical accounting education are not emphasized in today's business schools leaving accounting graduates lacking necessary ethical accounting competencies to make ethical accounting decisions (Abend, 2013;…

  18. Science-based approach for credible accounting of mitigation in managed forests.

    PubMed

    Grassi, Giacomo; Pilli, Roberto; House, Jo; Federici, Sandro; Kurz, Werner A

    2018-05-17

    The credibility and effectiveness of country climate targets under the Paris Agreement requires that, in all greenhouse gas (GHG) sectors, the accounted mitigation outcomes reflect genuine deviations from the type and magnitude of activities generating emissions in the base year or baseline. This is challenging for the forestry sector, as the future net emissions can change irrespective of actual management activities, because of age-related stand dynamics resulting from past management and natural disturbances. The solution implemented under the Kyoto Protocol (2013-2020) was accounting mitigation as deviation from a projected (forward-looking) "forest reference level", which considered the age-related dynamics but also allowed including the assumed future implementation of approved policies. This caused controversies, as unverifiable counterfactual scenarios with inflated future harvest could lead to credits where no change in management has actually occurred, or conversely, failing to reflect in the accounts a policy-driven increase in net emissions. Instead, here we describe an approach to set reference levels based on the projected continuation of documented historical forest management practice, i.e. reflecting age-related dynamics but not the future impact of policies. We illustrate a possible method to implement this approach at the level of the European Union (EU) using the Carbon Budget Model. Using EU country data, we show that forest sinks between 2013 and 2016 were greater than that assumed in the 2013-2020 EU reference level under the Kyoto Protocol, which would lead to credits of 110-120 Mt CO 2 /year (capped at 70-80 Mt CO 2 /year, equivalent to 1.3% of 1990 EU total emissions). By modelling the continuation of management practice documented historically (2000-2009), we show that these credits are mostly due to the inclusion in the reference levels of policy-assumed harvest increases that never materialized. With our proposed approach, harvest

  19. Accounting for small scale heterogeneity in ecohydrologic watershed models

    NASA Astrophysics Data System (ADS)

    Bhaskar, A.; Fleming, B.; Hogan, D. M.

    2016-12-01

    Spatially distributed ecohydrologic models are inherently constrained by the spatial resolution of their smallest units, below which land and processes are assumed to be homogenous. At coarse scales, heterogeneity is often accounted for by computing store and fluxes of interest over a distribution of land cover types (or other sources of heterogeneity) within spatially explicit modeling units. However this approach ignores spatial organization and the lateral transfer of water and materials downslope. The challenge is to account both for the role of flow network topology and fine-scale heterogeneity. We present a new approach that defines two levels of spatial aggregation and that integrates spatially explicit network approach with a flexible representation of finer-scale aspatial heterogeneity. Critically, this solution does not simply increase the resolution of the smallest spatial unit, and so by comparison, results in improved computational efficiency. The approach is demonstrated by adapting Regional Hydro-Ecologic Simulation System (RHESSys), an ecohydrologic model widely used to simulate climate, land use, and land management impacts. We illustrate the utility of our approach by showing how the model can be used to better characterize forest thinning impacts on ecohydrology. Forest thinning is typically done at the scale of individual trees, and yet management responses of interest include impacts on watershed scale hydrology and on downslope riparian vegetation. Our approach allow us to characterize the variability in tree size/carbon reduction and water transfers between neighboring trees while still capturing hillslope to watershed scale effects, Our illustrative example demonstrates that accounting for these fine scale effects can substantially alter model estimates, in some cases shifting the impacts of thinning on downslope water availability from increases to decreases. We conclude by describing other use cases that may benefit from this approach

  20. Accounting for small scale heterogeneity in ecohydrologic watershed models

    NASA Astrophysics Data System (ADS)

    Burke, W.; Tague, C.

    2017-12-01

    Spatially distributed ecohydrologic models are inherently constrained by the spatial resolution of their smallest units, below which land and processes are assumed to be homogenous. At coarse scales, heterogeneity is often accounted for by computing store and fluxes of interest over a distribution of land cover types (or other sources of heterogeneity) within spatially explicit modeling units. However this approach ignores spatial organization and the lateral transfer of water and materials downslope. The challenge is to account both for the role of flow network topology and fine-scale heterogeneity. We present a new approach that defines two levels of spatial aggregation and that integrates spatially explicit network approach with a flexible representation of finer-scale aspatial heterogeneity. Critically, this solution does not simply increase the resolution of the smallest spatial unit, and so by comparison, results in improved computational efficiency. The approach is demonstrated by adapting Regional Hydro-Ecologic Simulation System (RHESSys), an ecohydrologic model widely used to simulate climate, land use, and land management impacts. We illustrate the utility of our approach by showing how the model can be used to better characterize forest thinning impacts on ecohydrology. Forest thinning is typically done at the scale of individual trees, and yet management responses of interest include impacts on watershed scale hydrology and on downslope riparian vegetation. Our approach allow us to characterize the variability in tree size/carbon reduction and water transfers between neighboring trees while still capturing hillslope to watershed scale effects, Our illustrative example demonstrates that accounting for these fine scale effects can substantially alter model estimates, in some cases shifting the impacts of thinning on downslope water availability from increases to decreases. We conclude by describing other use cases that may benefit from this approach

  1. Accounting for Every Kilowatt

    DTIC Science & Technology

    2014-10-01

    accountability of individual load con- sumption, forewarning of maintenance problems, and aware- ness of human activity based on electrical activity...accountability and maintenance examples were identified from our desks at MIT. Tech support can be anywhere and do the same. Human Activity DepNILM...provides awareness of human activity within a net- work. Each device has an electrical fingerprint, and specific de- vices imply associated human actions

  2. Faculty Perspectives on International Accounting Topics.

    ERIC Educational Resources Information Center

    Smith, L. Murphy; Salter, Stephen B.

    1996-01-01

    A survey of 63 professors specializing in international accounting identified the following topics as most important to incorporate into the curriculum: (1) foreign currency translation; (2) international accounting standards; (3) comparative standards and harmonizing of accounting standards; (4) reporting and disclosure problems of multinational…

  3. A Review of Navy Stock Fund Accounting Practices for Procurements from Commercial Sources.

    DTIC Science & Technology

    1987-06-01

    determine if these systems can be improved through the application of accounting procedures currently in D S R 3’ 01 AVAILAILITY 0 ABSTRACT 21 ABSTRACT...system( s )1 and the resultant need for reconciliation between levels. The various management levels of the NSF .se different accounting systems to...purposes. 3. The cost of maintaining the inventory is reflected in a single account , the Navy Stock Account (NSA), rather than in costs associated

  4. Verb-based versus class-based accounts of actionality effects in children's comprehension of passives.

    PubMed

    Gordon, P; Chafetz, J

    1990-09-01

    Several studies have shown that children perform worse on tests of passive comprehension when the verb is non-actional than when it is actional. Most existing accounts focus on the semantic characteristics of the class of non-action verbs in explaining this difference. An alternative is a "verb-based" account in which passives are initially learned verb by verb, and children hear fewer non-actional passives in their language input. An analysis of the passives heard by Adam, Eve and Sarah (Brown, 1973) found more actional than non-actional passives, consistent with the verb-based account. In a second study, children tested for passive comprehension were re-tested a week later. The verb-based account predicts that children should show a consistent pattern of responses for individual verbs on test and re-test. Such consistency was found, with some inconsistency due to improvement over the re-test. Further analyses showed no effects of affectedness in explaining children's problems with passives. Finally, we discuss whether a mixed model containing both verb-based and class-based mechanisms is required to explain the actionality effects.

  5. Dynamical resource nexus assessments: from accounting to sustainability approaches

    NASA Astrophysics Data System (ADS)

    Salmoral, Gloria; Yan, Xiaoyu

    2017-04-01

    Continued economic development and population growth result in increasing pressures on natural resources, from local to international levels, for meeting societal demands on water, energy and food. To date there are a few tools that link models to identify the relationships and to account for flows of water, energy and food. However, these tools in general can offer only a static view often at national level and with annual temporal resolution. Moreover, they can only account flows but cannot consider the required amounts and conditions of the natural capital that supplies and maintains these flows. With the emerging nexus thinking, our research is currently focused on promoting dynamical environmental analyses beyond the conventional silo mentalities. Our study aims to show new advancements in existing tools (e.g., dynamical life cycle assessment) and develop novel environmental indicators relevant for the resource nexus assessment. We aim to provide a step forward when sustainability conditions and resilience thresholds are aligned with flows under production (e.g., food, water and energy), process level under analysis (e.g., local production, transport, manufacturing, final consumption, reuse, disposal) and existing biophysical local conditions. This approach would help to embrace and better characterise the spatiotemporal dynamics, complexity and existing links between and within the natural and societal systems, which are crucial to evaluate and promote more environmentally sustainable economic activities.

  6. Acute care hospitals' accountability to provincial funders.

    PubMed

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

    2014-09-01

    Ontario's acute care hospitals are subject to a number of tools, including legislation and performance measurement for fiscal accountability and accountability for quality. Examination of accountability documents used in Ontario at the government, regional and acute care hospital levels reveals three trends: (a) the number of performance measures being used in the acute care hospital sector has increased significantly; (b) the focus of the health system has expanded from accountability for funding and service volumes to include accountability for quality and patient safety; and (c) the accountability requirements are misaligned at the different levels. These trends may affect the success of the accountability approach currently being used. Copyright © 2014 Longwoods Publishing.

  7. Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation

    ERIC Educational Resources Information Center

    Wen, Lei; Hao, Qian; Bu, Danlu

    2015-01-01

    Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

  8. Hospitals' Internal Accountability

    PubMed Central

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

    2014-01-01

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

  9. 28 CFR 810.2 - Accountability contract.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Accountability contract. 810.2 Section... COLUMBIA COMMUNITY SUPERVISION: ADMINISTRATIVE SANCTIONS § 810.2 Accountability contract. (a) Your CSO will... accountability contract with CSOSA. (b) The CSO is responsible for monitoring your compliance with the conditions...

  10. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

  11. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... calculated, and the conditions for its assessment. (iii) Withdrawal of dividends prior to maturity. If... request, the credit union may: (A) Specify rates as follows: (1) For dividend-bearing accounts other than...) For interest bearing accounts and for dividend-bearing term share accounts, specify an interest rate...

  12. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... calculated, and the conditions for its assessment. (iii) Withdrawal of dividends prior to maturity. If... request, the credit union may: (A) Specify rates as follows: (1) For dividend-bearing accounts other than...) For interest bearing accounts and for dividend-bearing term share accounts, specify an interest rate...

  13. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... calculated, and the conditions for its assessment. (iii) Withdrawal of dividends prior to maturity. If... request, the credit union may: (A) Specify rates as follows: (1) For dividend-bearing accounts other than...) For interest bearing accounts and for dividend-bearing term share accounts, specify an interest rate...

  14. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... calculated, and the conditions for its assessment. (iii) Withdrawal of dividends prior to maturity. If... request, the credit union may: (A) Specify rates as follows: (1) For dividend-bearing accounts other than...) For interest bearing accounts and for dividend-bearing term share accounts, specify an interest rate...

  15. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

  16. 47 CFR 32.13 - Accounts-general.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accounting system with respect to such subsidiary records: (1) Subsidiary records shall be reconciled to the... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... prescribed in this system. (1) A company may subdivide any of the accounts prescribed. The titles of all such...

  17. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been provided...

  18. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall maintain...

  19. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

  20. Assessing the Value of High School Accounting for the College Bound.

    ERIC Educational Resources Information Center

    Friedlob, George T.; Cosenza, Robert M.

    1981-01-01

    Reports results of a survey of first-quarter college accounting principles students. It was found that a typically difficult college course may be made easier and student performance improved by giving high school accounting instruction its proper importance in the curriculum of the business-oriented, college-bound high school student. (CT)

  1. Accounting Issues: An Essay Series Part IX--Statement of Cash Flows

    ERIC Educational Resources Information Center

    Laux, Judy

    2009-01-01

    This essay series, beginning with Laux [2007a], defends the proposition that eliminating the theoretical chapter from the principles level accounting course has weakened the introduction for students new to this subject, perhaps resulting in some adverse selection for the accounting profession. As a remedy, it offers concise theoretical articles…

  2. How the Accountability Model and Teacher-Student Relationships Impact Drop Out

    ERIC Educational Resources Information Center

    Harris, Kristi

    2017-01-01

    Limited research results have been provided on the influence of schools on dropout prevention, which consist of the accountability system and how teachers' attitudes affect students' decisions to dropout. The specific problem of interest was how the accountability model and teacher-student relationships plays a vital role in student dropout. The…

  3. Influence of Accountability on the Administration of Student Loans in Jamaica

    ERIC Educational Resources Information Center

    McDonald, Sharon A.

    2014-01-01

    Lack of accountability and transparency in governance was among the challenges that influenced Jamaica's corruption rating of 3.3, resulting in an 87th ranking out of 183 countries in 2011. Although the monitoring of internal control business structures supported accountability, evidence of their presence was limited in government offices. The…

  4. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

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

  5. The impact of a retirement savings account cap.

    PubMed

    VanDerhei, Jack

    2013-08-01

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

  6. The insufficiency of associative learning for explaining development: three challenges to the associative account.

    PubMed

    Bertenthal, Bennett I

    2014-04-01

    Three challenges to the sufficiency of the associative account for explaining the development of mirror mechanisms are discussed: Genetic predispositions interact with associative learning, infants show predispositions to imitate human as opposed to nonhuman actions, and early and later learning involve different mechanisms. Legitimate objections to an extreme nativist account are raised, but the proposed solution is equally problematic.

  7. Accounting for estimated IQ in neuropsychological test performance with regression-based techniques.

    PubMed

    Testa, S Marc; Winicki, Jessica M; Pearlson, Godfrey D; Gordon, Barry; Schretlen, David J

    2009-11-01

    Regression-based normative techniques account for variability in test performance associated with multiple predictor variables and generate expected scores based on algebraic equations. Using this approach, we show that estimated IQ, based on oral word reading, accounts for 1-9% of the variability beyond that explained by individual differences in age, sex, race, and years of education for most cognitive measures. These results confirm that adding estimated "premorbid" IQ to demographic predictors in multiple regression models can incrementally improve the accuracy with which regression-based norms (RBNs) benchmark expected neuropsychological test performance in healthy adults. It remains to be seen whether the incremental variance in test performance explained by estimated "premorbid" IQ translates to improved diagnostic accuracy in patient samples. We describe these methods, and illustrate the step-by-step application of RBNs with two cases. We also discuss the rationale, assumptions, and caveats of this approach. More broadly, we note that adjusting test scores for age and other characteristics might actually decrease the accuracy with which test performance predicts absolute criteria, such as the ability to drive or live independently.

  8. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 2 2013-07-01 2013-07-01 false Disclosure accounting. 310.25 Section 310.25... PROGRAM DOD PRIVACY PROGRAM Disclosure of Personal Information to Other Agencies and Third Parties § 310.25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures...

  9. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 2 2014-07-01 2014-07-01 false Disclosure accounting. 310.25 Section 310.25... PROGRAM DOD PRIVACY PROGRAM Disclosure of Personal Information to Other Agencies and Third Parties § 310.25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures...

  10. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 2 2012-07-01 2012-07-01 false Disclosure accounting. 310.25 Section 310.25... PROGRAM DOD PRIVACY PROGRAM Disclosure of Personal Information to Other Agencies and Third Parties § 310.25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures...

  11. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 2 2011-07-01 2011-07-01 false Disclosure accounting. 310.25 Section 310.25... PROGRAM DOD PRIVACY PROGRAM Disclosure of Personal Information to Other Agencies and Third Parties § 310.25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures...

  12. Pre-Class Planning for Individualized Accounting

    ERIC Educational Resources Information Center

    Clayton, Dean; Brooke, Joyce Ann

    1974-01-01

    Pre-class planning of individualized accounting is involved with goals, objectives, and activities developed and selected by the teacher in providing compatibility between accounting content and teaching strategy. A systematic arrangement of activities should be developed so that students can understand and apply accounting principles at their own…

  13. 25 CFR 115.101 - Individual accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Individual accounts. 115.101 Section 115.101 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts § 115.101 Individual accounts. Except as otherwise provided in this part...

  14. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 2 2011-01-01 2011-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area must...

  15. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area must...

  16. Patient accounting: vital for financial survival.

    PubMed

    Puhala, J M; Barrett, M J

    1987-09-01

    The implementation of the prospective payment system has affected the financial stability of hospitals. It has forced them to take a closer look at their patient accounting function as it affects cash flow and patient service revenue. This article addresses several new issues relating to patient accounts processing that have created a need for more emphasis on the patient accounting function. Efficient operations and effective accounts receivable management may be the difference between the success or failure of a hospital in today's competitive environment.

  17. 18 CFR 158.12 - Qualifications of accountants.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Proposed Remedies § 158.12 Qualifications of accountants. The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before... accountants. 158.12 Section 158.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY...

  18. 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...

  19. 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...

  20. 18 CFR 158.12 - Qualifications of accountants.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accountants. 158.12 Section 158.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Proposed Remedies § 158.12 Qualifications of accountants. The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before...

  1. 18 CFR 158.12 - Qualifications of accountants.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accountants. 158.12 Section 158.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Proposed Remedies § 158.12 Qualifications of accountants. The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before...

  2. 18 CFR 158.12 - Qualifications of accountants.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accountants. 158.12 Section 158.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Proposed Remedies § 158.12 Qualifications of accountants. The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before...

  3. 18 CFR 158.12 - Qualifications of accountants.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accountants. 158.12 Section 158.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Proposed Remedies § 158.12 Qualifications of accountants. The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before...

  4. 45 CFR 30.3 - Antitrust, fraud, exception in the account of an accountable official, and interagency claims...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accountable official, and interagency claims excluded. 30.3 Section 30.3 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CLAIMS COLLECTION General Provisions § 30.3 Antitrust, fraud, exception in the account of an accountable official, and interagency claims excluded. (a) Claims involving...

  5. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration, testing...

  6. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration, testing...

  7. Accounting for rate-dependent category boundary shifts in speech perception.

    PubMed

    Bosker, Hans Rutger

    2017-01-01

    The perception of temporal contrasts in speech is known to be influenced by the speech rate in the surrounding context. This rate-dependent perception is suggested to involve general auditory processes because it is also elicited by nonspeech contexts, such as pure tone sequences. Two general auditory mechanisms have been proposed to underlie rate-dependent perception: durational contrast and neural entrainment. This study compares the predictions of these two accounts of rate-dependent speech perception by means of four experiments, in which participants heard tone sequences followed by Dutch target words ambiguous between /ɑs/ "ash" and /a:s/ "bait". Tone sequences varied in the duration of tones (short vs. long) and in the presentation rate of the tones (fast vs. slow). Results show that the duration of preceding tones did not influence target perception in any of the experiments, thus challenging durational contrast as explanatory mechanism behind rate-dependent perception. Instead, the presentation rate consistently elicited a category boundary shift, with faster presentation rates inducing more /a:s/ responses, but only if the tone sequence was isochronous. Therefore, this study proposes an alternative, neurobiologically plausible account of rate-dependent perception involving neural entrainment of endogenous oscillations to the rate of a rhythmic stimulus.

  8. 10 CFR 35.406 - Brachytherapy sources accountability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Brachytherapy sources accountability. 35.406 Section 35....406 Brachytherapy sources accountability. (a) A licensee shall maintain accountability at all times... area. (c) A licensee shall maintain a record of the brachytherapy source accountability in accordance...

  9. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1770.11 Section 1770..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.11 Accounting system requirements. (a) Each RUS borrower subject to the...

  10. 7 CFR 1767.12 - Accounting system requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.12 Accounting system requirements. (a) Each Rural Development electric borrower must...

  11. 7 CFR 948.200 - Accounting and collections.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting and collections. 948.200 Section 948.200 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing... Accounting and Collections § 948.200 Accounting and collections. (a) Each handler's assessment account with...

  12. 48 CFR 970.5232-8 - Integrated accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b)(2), insert the following clause: Integrated Accounting (DEC 2000) Integrated accounting procedures...

  13. 18 CFR 158.10 - Examination of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accountant, or independent licensed public accountant (licensed on or before December 31, 1970), certified or... matters by the independent accountant will facilitate their early resolution and that the independent accountant will seek advisory rulings by the Commission on such items. This examination shall be deemed...

  14. 18 CFR 158.10 - Examination of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accountant, or independent licensed public accountant (licensed on or before December 31, 1970), certified or... matters by the independent accountant will facilitate their early resolution and that the independent accountant will seek advisory rulings by the Commission on such items. This examination shall be deemed...

  15. 18 CFR 158.10 - Examination of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accountant, or independent licensed public accountant (licensed on or before December 31, 1970), certified or... matters by the independent accountant will facilitate their early resolution and that the independent accountant will seek advisory rulings by the Commission on such items. This examination shall be deemed...

  16. 18 CFR 158.10 - Examination of accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accountant, or independent licensed public accountant (licensed on or before December 31, 1970), certified or... matters by the independent accountant will facilitate their early resolution and that the independent accountant will seek advisory rulings by the Commission on such items. This examination shall be deemed...

  17. California School Accounting Manual, 1988 Edition.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

  18. California School Accounting Manual. 1980 Edition.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    The first California school accounting manual for use by the school districts and officers of the county superintendents of schools was published in 1939. Since then many revisions have taken place. The accounting procedures outlined in this publication have been approved as the official manual for California public school accounting. The…

  19. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Accounting requirements. 80.12 Section 80... PROCEDURE § 80.12 Accounting requirements. Neither the submission of a request for an FCPA Opinion, its... comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3). ...

  20. Thermal Analysis of Low Layer Density Multilayer Insulation Test Results

    NASA Technical Reports Server (NTRS)

    Johnson, Wesley L.

    2011-01-01

    Investigation of the thermal performance of low layer density multilayer insulations is important for designing long-duration space exploration missions involving the storage of cryogenic propellants. Theoretical calculations show an analytical optimal layer density, as widely reported in the literature. However, the appropriate test data by which to evaluate these calculations have been only recently obtained. As part of a recent research project, NASA procured several multilayer insulation test coupons for calorimeter testing. These coupons were configured to allow for the layer density to be varied from 0.5 to 2.6 layer/mm. The coupon testing was completed using the cylindrical Cryostat-l00 apparatus by the Cryogenics Test Laboratory at Kennedy Space Center. The results show the properties of the insulation as a function of layer density for multiple points. Overlaying these new results with data from the literature reveals a minimum layer density; however, the value is higher than predicted. Additionally, the data show that the transition region between high vacuum and no vacuum is dependent on the spacing of the reflective layers. Historically this spacing has not been taken into account as thermal performance was calculated as a function of pressure and temperature only; however the recent testing shows that the data is dependent on the Knudsen number which takes into account pressure, temperature, and layer spacing. These results aid in the understanding of the performance parameters of MLI and help to complete the body of literature on the topic.