Sample records for accountability collection smac

  1. User's Manual and Final Report for Hot-SMAC GUI Development

    NASA Technical Reports Server (NTRS)

    Yarrington, Phil

    2001-01-01

    A new software package called Higher Order Theory-Structural/Micro Analysis Code (HOT-SMAC) has been developed as an effective alternative to the finite element approach for Functionally Graded Material (FGM) modeling. HOT-SMAC is a self-contained package including pre- and post-processing through an intuitive graphical user interface, along with the well-established Higher Order Theory for Functionally Graded Materials (HOTFGM) thermomechanical analysis engine. This document represents a Getting Started/User's Manual for HOT-SMAC and a final report for its development. First, the features of the software are presented in a simple step-by-step example where a HOT-SMAC model representing a functionally graded material is created, mechanical and thermal boundary conditions are applied, the model is analyzed and results are reviewed. In a second step-by-step example, a HOT-SMAC model of an actively cooled metallic channel with ceramic thermal barrier coating is built and analyzed. HOT-SMAC results from this model are compared to recently published results (NASA/TM-2001-210702) for two grid densities. Finally, a prototype integration of HOTSMAC with the commercially available HyperSizer(R) structural analysis and sizing software is presented. In this integration, local strain results from HyperSizer's structural analysis are fed to a detailed HOT-SMAC model of the flange-to-facesheet bond region of a stiffened panel. HOT-SMAC is then used to determine the peak shear and peel (normal) stresses between the facesheet and bonded flange of the panel and determine the "free edge" effects.

  2. Functional Mutation of SMAC/DIABLO, Encoding a Mitochondrial Proapoptotic Protein, Causes Human Progressive Hearing Loss DFNA64

    PubMed Central

    Cheng, Jing; Zhu, Yuhua; He, Sudan; Lu, Yanping; Chen, Jing; Han, Bing; Petrillo, Marco; Wrzeszczynski, Kazimierz O.; Yang, Shiming; Dai, Pu; Zhai, Suoqiang; Han, Dongyi; Zhang, Michael Q.; Li, Wei; Liu, Xuezhong; Li, Huawei; Chen, Zheng-Yi; Yuan, Huijun

    2011-01-01

    SMAC/DIABLO is a mitochondrial proapoptotic protein that is released from mitochondria during apoptosis and counters the inhibitory activities of inhibitor of apoptosis proteins, IAPs. By linkage analysis and candidate screening, we identified a heterozygous SMAC/DIABLO mutation, c.377C>T (p.Ser126Leu, refers to p.Ser71Leu in the mature protein) in a six-generation Chinese kindred characterized by dominant progressive nonsyndromic hearing loss, designated as DFNA64. SMAC/DIABLO is highly expressed in human embryonic ears and is enriched in the developing mouse inner-ear hair cells, suggesting it has a role in the development and homeostasis of hair cells. We used a functional study to demonstrate that the SMAC/DIABLOS71L mutant, while retaining the proapoptotic function, triggers significant degradation of both wild-type and mutant SMAC/DIABLO and renders host mitochondria susceptible to calcium-induced loss of the membrane potential. Our work identifies DFNA64 as the human genetic disorder associated with SMAC/DIABLO malfunction and suggests that mutant SMAC/DIABLOS71L might cause mitochondrial dysfunction. PMID:21722859

  3. Mature DIABLO/Smac Is Produced by the IMP Protease Complex on the Mitochondrial Inner Membrane

    PubMed Central

    Burri, Lena; Strahm, Yvan; Hawkins, Christine J.; Gentle, Ian E.; Puryer, Michelle A.; Verhagen, Anne; Callus, Bernard; Vaux, David; Lithgow, Trevor

    2005-01-01

    DIABLO/Smac is a mitochondrial protein that can promote apoptosis by promoting the release and activation of caspases. To do so, DIABLO/Smac must first be processed by a mitochondrial protease and then released into the cytosol, and we show this in an intact cellular system. We propose that the precursor form of DIABLO/Smac enters the mitochondria through a stop-transfer pathway and is processed to its active form by the inner membrane peptidase (IMP) complex. Catalytic subunits of the mammalian IMP complex were identified based on sequence conservation and functional complementation, and the novel sequence motif RX5P in Imp1 and NX5S in Imp2 distinguish the two catalytic subunits. DIABLO/Smac is one of only a few specific proteins identified as substrates for the IMP complex in the mitochondrial intermembrane space. PMID:15814844

  4. BID-dependent release of mitochondrial SMAC dampens XIAP-mediated immunity against Shigella

    PubMed Central

    Andree, Maria; Seeger, Jens M; Schüll, Stephan; Coutelle, Oliver; Wagner-Stippich, Diana; Wiegmann, Katja; Wunderlich, Claudia M; Brinkmann, Kerstin; Broxtermann, Pia; Witt, Axel; Fritsch, Melanie; Martinelli, Paola; Bielig, Harald; Lamkemeyer, Tobias; Rugarli, Elena I; Kaufmann, Thomas; Sterner-Kock, Anja; Wunderlich, F Thomas; Villunger, Andreas; Martins, L Miguel; Krönke, Martin; Kufer, Thomas A; Utermöhlen, Olaf; Kashkar, Hamid

    2014-01-01

    The X-linked inhibitor of apoptosis protein (XIAP) is a potent caspase inhibitor, best known for its anti-apoptotic function in cancer. During apoptosis, XIAP is antagonized by SMAC, which is released from the mitochondria upon caspase-mediated activation of BID. Recent studies suggest that XIAP is involved in immune signaling. Here, we explore XIAP as an important mediator of an immune response against the enteroinvasive bacterium Shigella flexneri, both in vitro and in vivo. Our data demonstrate for the first time that Shigella evades the XIAP-mediated immune response by inducing the BID-dependent release of SMAC from the mitochondria. Unlike apoptotic stimuli, Shigella activates the calpain-dependent cleavage of BID to trigger the release of SMAC, which antagonizes the inflammatory action of XIAP without inducing apoptosis. Our results demonstrate how the cellular death machinery can be subverted by an invasive pathogen to ensure bacterial colonization. PMID:25056906

  5. SMAC: A soft MAC to reduce control overhead and latency in CDMA-based AMI networks

    DOE PAGES

    Garlapati, Shravan; Kuruganti, Teja; Buehrer, Michael R.; ...

    2015-10-26

    The utilization of state-of-the-art 3G cellular CDMA technologies in a utility owned AMI network results in a large amount of control traffic relative to data traffic, increases the average packet delay and hence are not an appropriate choice for smart grid distribution applications. Like the CDG, we consider a utility owned cellular like CDMA network for smart grid distribution applications and classify the distribution smart grid data as scheduled data and random data. Also, we propose SMAC protocol, which changes its mode of operation based on the type of the data being collected to reduce the data collection latency andmore » control overhead when compared to 3G cellular CDMA2000 MAC. The reduction in the data collection latency and control overhead aids in increasing the number of smart meters served by a base station within the periodic data collection interval, which further reduces the number of base stations needed by a utility or reduces the bandwidth needed to collect data from all the smart meters. The reduction in the number of base stations and/or the reduction in the data transmission bandwidth reduces the CAPital EXpenditure (CAPEX) and OPerational EXpenditure (OPEX) of the AMI network. Finally, the proposed SMAC protocol is analyzed using markov chain, analytical expressions for average throughput and average packet delay are derived, and simulation results are also provided to verify the analysis.« less

  6. Elasto-Plastic Analysis of Tee Joints Using HOT-SMAC

    NASA Technical Reports Server (NTRS)

    Arnold, Steve M. (Technical Monitor); Bednarcyk, Brett A.; Yarrington, Phillip W.

    2004-01-01

    The Higher Order Theory - Structural/Micro Analysis Code (HOT-SMAC) software package is applied to analyze the linearly elastic and elasto-plastic response of adhesively bonded tee joints. Joints of this type are finding an increasing number of applications with the increased use of composite materials within advanced aerospace vehicles, and improved tools for the design and analysis of these joints are needed. The linearly elastic results of the code are validated vs. finite element analysis results from the literature under different loading and boundary conditions, and new results are generated to investigate the inelastic behavior of the tee joint. The comparison with the finite element results indicates that HOT-SMAC is an efficient and accurate alternative to the finite element method and has a great deal of potential as an analysis tool for a wide range of bonded joints.

  7. Dual‑sensitive HRE/Egr1 promoter regulates Smac overexpression and enhances radiation‑induced A549 human lung adenocarcinoma cell death under hypoxia.

    PubMed

    Li, Chang-Feng; Chen, Li-Bo; Li, Dan-Dan; Yang, Lei; Zhang, Bao-Gang; Jin, Jing-Peng; Zhang, Ying; Zhang, Bin

    2014-08-01

    The aim of this study was to construct an expression vector carrying the hypoxia/radiation dual‑sensitive chimeric hypoxia response element (HRE)/early growth response 1 (Egr‑1) promoter in order to overexpress the therapeutic second mitochondria‑derived activator of caspases (Smac). Using this expression vector, the present study aimed to explore the molecular mechanism underlying radiotherapy‑induced A549 human lung adenocarcinoma cell death and apoptosis under hypoxia. The plasmids, pcDNA3.1‑Egr1‑Smac (pE‑Smac) and pcDNA3.1‑HRE/Egr-1‑Smac (pH/E‑Smac), were constructed and transfected into A549 human lung adenocarcinoma cells using the liposome method. CoCl2 was used to chemically simulate hypoxia, followed by the administration of 2 Gy X‑ray irradiation. An MTT assay was performed to detect cell proliferation and an Annexin V‑fluorescein isothiocyanate apoptosis detection kit was used to detect apoptosis. Quantitative polymerase chain reaction and western blot analyses were used for the detection of mRNA and protein expression, respectively. Infection with the pE‑Smac and pH/E‑Smac plasmids in combination with radiation and/or hypoxia was observed to enhance the expression of Smac. Furthermore, Smac overexpression was found to enhance the radiation‑induced inhibition of cell proliferation and promotion of cycle arrest and apoptosis. The cytochrome c/caspase‑9/caspase‑3 pathway was identified to be involved in this regulation of apoptosis. Plasmid infection in combination with X‑ray irradiation was found to markedly induce cell death under hypoxia. In conclusion, the hypoxia/radiation dual‑sensitive chimeric HRE/Egr‑1 promoter was observed to enhance the expression of the therapeutic Smac, as well as enhance the radiation‑induced inhibition of cell proliferation and promotion of cycle arrest and apoptosis under hypoxia. This apoptosis was found to involve the mitochondrial pathway.

  8. NOXA-Induced Alterations in the Bax/Smac Axis Enhance Sensitivity of Ovarian Cancer Cells to Cisplatin

    PubMed Central

    Lin, Chao; Zhao, Xin-yu; Li, Lei; Liu, Huan-yi; Cao, Kang; Wan, Yang; Liu, Xin-yu; Nie, Chun-lai; Liu, Lei; Tong, Ai-ping; Deng, Hong-xin; Li, Jiong; Yuan, Zhu; Wei, Yu-quan

    2012-01-01

    Ovarian cancer is the most common cause of death from gynecologic malignancy. Deregulation of p53 and/or p73-associated apoptotic pathways contribute to the platinum-based resistance in ovarian cancer. NOXA, a pro-apoptotic BH3-only protein, is identified as a transcription target of p53 and/or p73. In this study, we found that genetic variants of Bcl-2 proteins exist among cisplatin-sensitive and -resistant ovarian cancer cells, and the responses of NOXA and Bax to cisplatin are regulated mainly by p53. We further evaluated the effect of NOXA on cisplatin. NOXA induced apoptosis and sensitized A2780s and SKOV3 cells to cisplatin in vitro and in vivo. The effects were mediated by elevated Bax expression, enhanced caspase activation, release of Cyt C and Smac into the cytosol. Furthermore, gene silencing of Bax or Smac significantly attenuated NOXA and/or cisplatin-induced apoptosis in chemosensitive A2780s cells, whereas overexpression of Bax or addition of Smac-N7 peptide significantly increased NOXA and/or cisplatin-induced apoptosis in chemoresistant SKOV3 cells. To our knowledge, these data suggest a new mechanism by which NOXA chemosensitized ovarian cancer cells to cisplatin by inducing alterations in the Bax/Smac axis. Taken together, our findings show that NOXA is potentially useful as a chemosensitizer in ovarian cancer therapy. PMID:22590594

  9. Smac mimetics and type II interferon synergistically induce necroptosis in various cancer cell lines.

    PubMed

    Cekay, Michael John; Roesler, Stefanie; Frank, Tanja; Knuth, Anne-Kathrin; Eckhardt, Ines; Fulda, Simone

    2017-12-01

    Since cancer cells often evade apoptosis, induction of necroptosis as another mode of programmed cell death is considered a promising therapeutic alternative. Here, we identify a novel synergistic interaction of Smac mimetics that antagonize x-linked Inhibitor of Apoptosis (XIAP), cellular Inhibitor of Apoptosis (cIAP) 1 and 2 with interferon (IFN)γ to induce necroptosis in apoptosis-resistant cancer cells in which caspase activation is blocked. This synergism is confirmed by calculation of combination indices (CIs) and found in both solid and hematological cancer cell lines as well as for different Smac mimetics (i.e. BV6, Birinapant), pointing to a broader relevance. Importantly, individual genetic knockdown of key components of necroptosis signaling, i.e. receptor-interacting protein (RIP) 1, RIP3 or mixed lineage kinase domain-like pseudokinase (MLKL), significantly protects from BV6/IFNγ-induced cell death. Similarly, pharmacological inhibitors of RIP1 (necrostatin-1(Nec-1)), RIP3 (GSK'872) or MLKL (necrosulfonamide (NSA)) significantly reduce BV6/IFNγ-stimulated cell death. Of note, IFN-regulatory factor (IRF)1 is required for BV6/IFNγ-mediated necroptosis, as IRF1 silencing provides protection from cell death. By comparison, antibodies blocking tumor necrosis factor (TNF)α, TNF-related apoptosis-inducing ligand (TRAIL) or CD95 ligand fail to inhibit BV6/IFNγ-induced cell death, pointing to a mechanism independently of death receptor ligands. This is the first report showing that Smac mimetics synergize with IFNγ to trigger necroptosis in apoptosis-resistant cancer cells with important implications for Smac mimetic-based strategies for the treatment of cancer. Copyright © 2017 Elsevier B.V. All rights reserved.

  10. Solid-phase synthesis of smac peptidomimetics incorporating triazoloprolines and biarylalanines.

    PubMed

    Le Quement, Sebastian T; Ishoey, Mette; Petersen, Mette T; Thastrup, Jacob; Hagel, Grith; Nielsen, Thomas E

    2011-11-14

    Apoptotic induction mechanisms are of crucial importance for the general homeostasis of multicellular organisms. In cancer the apoptotic pathways are downregulated, which, at least partly, is due to an abundance of inhibitors of apoptosis proteins (IAPs) that block the apoptotic cascade by deactivating proteolytic caspases. The Smac protein has an antagonistic effect on IAPs, thus providing structural clues for the synthesis of new pro-apoptotic compounds. Herein, we report a solid-phase approach for the synthesis of Smac-derived tetrapeptide libraries. On the basis of a common (N-Me)AVPF sequence, peptides incorporating triazoloprolines and biarylalanines were synthesized by means of Cu(I)-catalyzed azide-alkyne cycloaddition and Pd-catalyzed Suzuki cross-coupling reactions. Solid-phase procedures were optimized to high efficiency, thus accessing all products in excellent crude purities and yields (both typically above 90%). The peptides were subjected to biological evaluation in a live/dead cellular assay which revealed that structural decorations on the AVPF sequence indeed are highly important for cytotoxicity toward HeLa cells.

  11. Smac mimetic enables the anticancer action of BCG-stimulated neutrophils through TNF-α but not through TRAIL and FasL.

    PubMed

    Jinesh G, Goodwin; Chunduru, Srinivas; Kamat, Ashish M

    2012-07-01

    BCG, the current gold standard immunotherapy for bladder cancer, exerts its activity via recruitment of neutrophils to the tumor microenvironment. Many patients do not respond to BCG therapy, indicating the need to understand the mechanism of action of BCG-stimulated neutrophils and to identify ways to overcome resistance to BCG therapy. Using isolated human neutrophils stimulated with BCG, we found that TNF-α is the key mediator secreted by BCG-stimulated neutrophils. RT4v6 human bladder cancer cells, which express TNFR1, CD95/Fas, CD95 ligand/FasL, DR4, and DR5, were resistant to BCG-stimulated neutrophil conditioned medium but effectively killed by the combination of conditioned medium and Smac mimetic. rhTNF-α and rhFasL, but not rhTRAIL, in combination with Smac mimetic, generated signature molecular events similar to those produced by BCG-stimulated neutrophils in combination with Smac mimetic. However, experiments using neutralizing antibodies to these death ligands showed that TNF-α secreted from BCG-stimulated neutrophils was the key mediator of anticancer action. These findings explain the mechanism of action of BCG and identified Smac mimetics as potential combination therapeutic agents for bladder cancer.

  12. Smac mimetic increases chemotherapy response and improves survival in mice with pancreatic cancer

    PubMed Central

    Dineen, Sean P.; Roland, Christina L.; Greer, Rachel; Carbon, Juliet G.; Toombs, Jason E.; Gupta, Puja; Bardeesy, Nabeel; Sun, Haizhou; Williams, Noelle; Minna, John D.; Brekken, Rolf A.

    2010-01-01

    Failure of chemotherapy in the treatment of pancreatic cancer is often due to resistance to therapy-induced apoptosis. A major mechanism for such resistance is the expression and activity of inhibitors of apoptosis proteins (IAPs). Smac is a mitochondrial protein that inhibits IAPs. We show that JP1201, a Smac mimetic, is a potent enhancer of chemotherapy in robust mouse models of pancreatic cancer. Combination of JP1201 with gemcitabine reduced primary and metastatic tumor burden in orthotopic xenograft and syngenic tumor models, induced regression of established tumors, and prolonged survival in xenograft and transgenic models of pancreatic cancer. The effect of JP1201 was phenocopied by XIAP siRNA in vitro and correlated with elevated levels of TNFα protein in vivo. The continued development of JP1201 and other strategies designed to enhance therapy-induced apoptosis in pancreatic cancer is warranted. PMID:20332237

  13. 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...

  14. 77 FR 36294 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-18

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

  15. Photosensitized 2-amino-3-hydroxypyridine-induced mitochondrial apoptosis via Smac/DIABLO in human skin cells

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

    Goyal, Shruti; Amar, Saroj Kumar; Academy of Scientific and Innovative Research

    The popularity of hair dyes use has been increasing regularly throughout the world as per the demand of hair coloring fashion trends and other cosmetic products. 2-Amino-3-hydroxypyridine (A132) is widely used as a hair dye ingredient around the world. We are reporting first time the phototoxicity mechanism of A132 under ambient environmental UV-B radiation. It showed maximum absorption in UV-B region (317 nm) and forms a photoproduct within an hour exposure of UV-B irradiation. Photocytotoxicity of A132 in human keratinocytes (HaCaT) was measured by mitochondrial (MTT), lysosomal (NRU) and LDH assays which illustrated the significant reduction in cell viability. Themore » role of reactive oxygen species (ROS) generation for A132 phototoxicity was established photo- chemically as well as intracellularly. Noteworthy, formation of tail DNA (comet assay), micronuclei and cyclobutane pyrimidine dimers (CPDs) (immunocytochemistry) formation confirmed the photogenotoxic potential of dye. Cell cycle study (sub-G1peak) and staining with EB/AO revealed the cell cycle arrest and apoptosis. Further, mitochondrial mediated apoptosis was corroborated by reduced MMP, release of cytochrome c and upregulation of caspase-3. Release of mitochondrial Smac/DIABLO in cytoplasm demonstrated the caspase dependent apoptotic cell death by photolabile A132 dye. In-addition increased Bax/Bcl2 ratio again proved the apoptosis. Thus, study suggests that A132 induces photogenotoxicity, phototoxicity and apoptotic cell death through the involvement of Smac/DIABLO in mitochondrial apoptosis via caspase dependent manner. Therefore, the long term use of A132 dye and sunlight exposure jointly increased the oxidative stress in skin which causes premature hair loss, damage to progenitor cells of hair follicles. - Highlights: • Photodegradation of A132 and formation of novel photoproduct • Involvement of ROS in A132 phototoxicity • Role of ROS in DNA damage, CPD and micronuclei formation

  16. Structure-Based Design, Synthesis and Testing of Non-Peptide, Cell-Permeable, Potent Small Molecule Smac Mimetics as a New Therapy for Prostate Cancer. Revision

    DTIC Science & Technology

    2007-02-01

    from pyroglutamic acid 7 in eight steps according to a reported method.32 Hydrogenation of the double bond in 8 catalyzed by 10% Pd-C, followed by...with 70% perchloric acid and concentrated hydrochloric acid . RCH2PPh3Br + O O OMe OMe a,b O O OMe OMe R c,d O O OH OH R CHO 21a-1h 3a-3h 4a-4h Scheme...Smac to XIAP BIR3 is mediated by AVPI four amino acid residues in Smac and a well-defined surface binding groove in XIAP BIR3. While the alanine residue

  17. A novel Smac mimetic APG-1387 demonstrates potent antitumor activity in nasopharyngeal carcinoma cells by inducing apoptosis.

    PubMed

    Li, Ning; Feng, Lin; Han, Hui-Qiong; Yuan, Jing; Qi, Xue-Kang; Lian, Yi-Fan; Kuang, Bo-Hua; Zhang, Yu-Chen; Deng, Cheng-Cheng; Zhang, Hao-Jiong; Yao, You-Yuan; Xu, Miao; He, Gui-Ping; Zhao, Bing-Chun; Gao, Ling; Feng, Qi-Sheng; Chen, Li-Zhen; Yang, Lu; Yang, Dajun; Zeng, Yi-Xin

    2016-10-10

    Despite advances in the development of radiation against nasopharyngeal carcinoma (NPC), the management of advanced NPC remains a challenge. Smac mimetics are designed to neutralize inhibitor of apoptosis (IAP) proteins, thus reactivating the apoptotic program in cancer cells. In this study, we investigated the effect of a novel bivalent Smac mimetic APG-1387 in NPC. In vitro, APG-1387 in combination with TNF-α potently decreased NPC cell viability by inducing apoptosis in majority of NPC cell lines. The in vitro antitumor effect was RIPK1-dependent, whereas it was independent on IAPs, USP11, or EBV. Of note, the inhibition of NF-κB or AKT pathway rendered resistant NPC cells responsive to the treatment of APG-1387/TNF-α. In vivo, APG-1387 displayed antitumor activity as a single agent at well-tolerated doses, even in an in vitro resistant cell line. In summary, our results demonstrate that APG-1387 exerts a potent antitumor effect on NPC. These findings support clinical evaluation of APG-1387 as a potential treatment for advanced NPC. Copyright © 2016. Published by Elsevier Ireland Ltd.

  18. RSL3 and Erastin differentially regulate redox signaling to promote Smac mimetic-induced cell death

    PubMed Central

    Dächert, Jasmin; Schoeneberger, Hannah; Rohde, Katharina; Fulda, Simone

    2016-01-01

    Redox mechanisms play an important role in the control of various signaling pathways. Here, we report that Second mitochondrial activator of caspases (Smac) mimetic-induced cell death is regulated by redox signaling. We show that RSL3, a glutathione (GSH) peroxidase (GPX) 4 inhibitor, or Erastin, an inhibitor of the cystine/glutamate antiporter, cooperate with the Smac mimetic BV6 to induce reactive oxygen species (ROS)-dependent cell death in acute lymphoblastic leukemia (ALL) cells. Addition of the caspase inhibitor N-benzyloxycarbonyl-Val-Ala-Asp-fluoromethylketone (zVAD.fmk) fails to rescue ROS-induced cell death, demonstrating that RSL3/BV6- or Erastin/BV6-induced cell death occurs in a caspase-independent manner. Interestingly, the iron chelator Deferoxamine (DFO) significantly inhibits RSL3/BV6-induced cell death, whereas it is unable to rescue cell death by Erastin/BV6, showing that RSL3/BV6-, but not Erastin/BV6-mediated cell death depends on iron. ROS production is required for both RSL3/BV6- and Erastin/BV6-induced cell death, since the ROS scavenger α-tocopherol (α-Toc) rescues RSL3/BV6- and Erastin/BV6-induced cell death. By comparison, genetic or pharmacological inhibition of lipid peroxidation by GPX4 overexpression or ferrostatin (Fer)-1 significantly decreases RSL3/BV6-, but not Erastin/BV6-induced cell death, despite inhibition of lipid peroxidation upon exposure to RSL3/BV6 or Erastin/BV6. Of note, inhibition of lipid peroxidation by Fer-1 protects from RSL3/BV6-, but not from Erastin/BV6-stimulated ROS production, indicating that other forms of ROS besides lipophilic ROS occur during Erastin/BV6-induced cell death. Taken together, RSL3/BV6 and Erastin/BV6 differentially regulate redox signaling and cell death in ALL cells. While RSL3/BV6 cotreatment induces ferroptotic cell death, Erastin/BV6 stimulates oxidative cell death independently of iron. These findings have important implications for the therapeutic targeting of redox signaling to

  19. RSL3 and Erastin differentially regulate redox signaling to promote Smac mimetic-induced cell death.

    PubMed

    Dächert, Jasmin; Schoeneberger, Hannah; Rohde, Katharina; Fulda, Simone

    2016-09-27

    Redox mechanisms play an important role in the control of various signaling pathways. Here, we report that Second mitochondrial activator of caspases (Smac) mimetic-induced cell death is regulated by redox signaling. We show that RSL3, a glutathione (GSH) peroxidase (GPX) 4 inhibitor, or Erastin, an inhibitor of the cystine/glutamate antiporter, cooperate with the Smac mimetic BV6 to induce reactive oxygen species (ROS)-dependent cell death in acute lymphoblastic leukemia (ALL) cells. Addition of the caspase inhibitor N-benzyloxycarbonyl-Val-Ala-Asp-fluoromethylketone (zVAD.fmk) fails to rescue ROS-induced cell death, demonstrating that RSL3/BV6- or Erastin/BV6-induced cell death occurs in a caspase-independent manner. Interestingly, the iron chelator Deferoxamine (DFO) significantly inhibits RSL3/BV6-induced cell death, whereas it is unable to rescue cell death by Erastin/BV6, showing that RSL3/BV6-, but not Erastin/BV6-mediated cell death depends on iron. ROS production is required for both RSL3/BV6- and Erastin/BV6-induced cell death, since the ROS scavenger α-tocopherol (α-Toc) rescues RSL3/BV6- and Erastin/BV6-induced cell death. By comparison, genetic or pharmacological inhibition of lipid peroxidation by GPX4 overexpression or ferrostatin (Fer)-1 significantly decreases RSL3/BV6-, but not Erastin/BV6-induced cell death, despite inhibition of lipid peroxidation upon exposure to RSL3/BV6 or Erastin/BV6. Of note, inhibition of lipid peroxidation by Fer-1 protects from RSL3/BV6-, but not from Erastin/BV6-stimulated ROS production, indicating that other forms of ROS besides lipophilic ROS occur during Erastin/BV6-induced cell death. Taken together, RSL3/BV6 and Erastin/BV6 differentially regulate redox signaling and cell death in ALL cells. While RSL3/BV6 cotreatment induces ferroptotic cell death, Erastin/BV6 stimulates oxidative cell death independently of iron. These findings have important implications for the therapeutic targeting of redox signaling to

  20. 77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-22

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

  1. Activation of concurrent apoptosis and necroptosis by SMAC mimetics for the treatment of refractory and relapsed ALL.

    PubMed

    McComb, Scott; Aguadé-Gorgorió, Júlia; Harder, Lena; Marovca, Blerim; Cario, Gunnar; Eckert, Cornelia; Schrappe, Martin; Stanulla, Martin; von Stackelberg, Arend; Bourquin, Jean-Pierre; Bornhauser, Beat C

    2016-05-18

    More precise treatment strategies are urgently needed to decrease toxicity and improve outcomes for treatment-refractory leukemia. We used ex vivo drug response profiling of high-risk, relapsed, or refractory acute lymphoblastic leukemia (ALL) cases and identified a subset with exquisite sensitivity to small-molecule mimetics of the second mitochondria-derived activator of caspases (SMAC) protein. Potent ex vivo activity of the SMAC mimetic (SM) birinapant correlated with marked in vivo antileukemic effects, as indicated by delayed engraftment, decreased leukemia burden, and prolonged survival of xenografted mice. Antileukemic activity was dependent on simultaneous execution of apoptosis and necroptosis, as demonstrated by functional genomic dissection with a multicolored lentiCRISPR approach to simultaneously disrupt multiple genes in patient-derived ALL. SM specifically targeted receptor-interacting protein kinase 1 (RIP1)-dependent death, and CRISPR-mediated disruption of RIP1 completely blocked SM-induced death yet had no impact on the response to standard antileukemic agents. Thus, SM compounds such as birinapant circumvent escape from apoptosis in leukemia by activating a potent dual RIP1-dependent apoptotic and necroptotic cell death, which is not exploited by current therapy. Ex vivo drug activity profiling could provide important functional diagnostic information to identify patients who may benefit from targeted treatment with birinapant in early clinical trials. Copyright © 2016, American Association for the Advancement of Science.

  2. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ...; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD), General... collection requirement concerning cost accounting standards administration. Public comments are particularly... Information Collection 9000- 0129, Cost Accounting Standards Administration by any of the following methods...

  3. Structural Insight into Inhibitor of Apoptosis Proteins Recognition by a Potent Divalent Smac-Mimetic

    PubMed Central

    Vachette, Patrice; Malvezzi, Francesca; Grassi, Serena; Lecis, Daniele; Delia, Domenico; Drago, Carmelo; Seneci, Pierfausto; Bolognesi, Martino; Mastrangelo, Eloise

    2012-01-01

    Genetic alterations enhancing cell survival and suppressing apoptosis are hallmarks of cancer that significantly reduce the efficacy of chemotherapy or radiotherapy. The Inhibitor of Apoptosis Protein (IAP) family hosts conserved proteins in the apoptotic pathway whose over-expression, frequently found in tumours, potentiates survival and resistance to anticancer agents. In humans, IAPs comprise eight members hosting one or more structural Baculoviral IAP Repeat (BIR) domains. Cellular IAPs (cIAP1 and 2) indirectly inhibit caspase-8 activation, and regulate both the canonical and the non-canonical NF-κB signaling pathways. In contrast to cIAPs, XIAP (X chromosome-linked Inhibitor of Apoptosis Protein) inhibits directly the effector caspases-3 and -7 through its BIR2 domain, and initiator caspase-9 through its BIR3 domain; molecular docking studies suggested that Smac/DIABLO antagonizes XIAP by simultaneously targeting both BIR2 and BIR3 domains. Here we report analytical gel filtration, crystallographic and SAXS experiments on cIAP1-BIR3, XIAP-BIR3 and XIAP-BIR2BIR3 domains, alone and in the presence of compound 9a, a divalent homodimeric Smac mimetic. 9a is shown to bind two BIR domains inter- (in the case of two BIR3) and intra-molecularly (in the case of XIAP-BIR2BIR3), with higher affinity for cIAP1-BIR3, relative to XIAP-BIR3. Despite the different crystal lattice packing, 9a maintains a right handed helical conformation in both cIAP1-BIR3 and XIAP-BIR3 crystals, that is likely conserved in solution as shown by SAXS data. Our structural results demonstrate that the 9a linker length, its conformational degrees of freedom and its hydrophobicity, warrant an overall compact structure with optimal solvent exposure of its two active moieties for IAPs binding. Our results show that 9a is a good candidate for pre-clinical and clinical studies, worth of further investigations in the field of cancer therapy. PMID:23166698

  4. 18 CFR 367.2410 - Account 241, Tax collections 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 241, Tax collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  5. 18 CFR 367.9030 - Account 903, Customer records and collection expenses.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 903, Customer records and collection expenses. 367.9030 Section 367.9030 Conservation of Power and Water Resources..., Customer records and collection expenses. (a) This account must include the cost of labor, materials used...

  6. 18 CFR 367.9030 - Account 903, Customer records and collection expenses.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 903, Customer records and collection expenses. 367.9030 Section 367.9030 Conservation of Power and Water Resources..., Customer records and collection expenses. (a) This account must include the cost of labor, materials used...

  7. 18 CFR 367.9030 - Account 903, Customer records and collection expenses.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 903, Customer records and collection expenses. 367.9030 Section 367.9030 Conservation of Power and Water Resources..., Customer records and collection expenses. (a) This account must include the cost of labor, materials used...

  8. 18 CFR 367.9030 - Account 903, Customer records and collection expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 903, Customer records and collection expenses. 367.9030 Section 367.9030 Conservation of Power and Water Resources..., Customer records and collection expenses. (a) This account must include the cost of labor, materials used...

  9. Spacecraft Maximum Allowable Concentrations (SMACs) for C3 to C8 Aliphatic Saturated Aldehydes

    NASA Technical Reports Server (NTRS)

    Langford, Shannon D.

    2007-01-01

    Spacecraft maximum allowable concentrations (SMACs) for C3 to C8, straight-chain, aliphatic aldehydes have been previously assessed and have been documented in volume 4 of Spacecraft Maximum Allowable Concentrations for Selected Airborne Contaminants (James, 2000). These aldehydes as well as associated physical properties are shown in Table 1. The C3 to C8 aliphatic aldehydes can enter the habitable compartments and contaminate breathing air of spacecraft by several routes including incomplete oxidation of alcohols in the Environmental Control and Life Support System (ECLSS) air revitalization subsystem, as a byproduct of human metabolism, through materials off-gassing, or during food preparation. These aldehydes have been detected in the atmosphere of manned space vehicles in the past. Analysis performed by NASA of crew cabin air samples from the Russian Mir Space Station revealed the presence of C3 to C8 aldehydes at concentrations peaking at approximately 0.1 mg/cu m.

  10. 77 FR 51804 - Federal Acquisition Regulation; Information Collection; Change Order Accounting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-27

    ...; Information Collection; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. Public comments are particularly invited on: Whether this... 9000- 0026, Change Order Accounting by any of the following methods: Regulations.gov : http://www...

  11. Uncoupling of oxidative phosphorylation and Smac/DIABLO release are not sufficient to account for induction of apoptosis by sulindac sulfide in human colorectal cancer cells.

    PubMed

    Daouphars, Mikael; Koufany, Meriem; Benani, Alexandre; Marchal, Sophie; Merlin, Jean-Louis; Netter, Patrick; Jouzeau, Jean-Yves

    2005-04-01

    Non-steroidal anti-inflammatory drugs (NSAIDs) have shown chemopreventive properties in colorectal cancer, involving both cyclooxygenase (COX)-dependent and -independent mechanisms. Apart from their selectivity for COX isoenzymes, NSAIDs differ in their acidic character which supports ability to uncouple oxidative phosphorylation. To assess the possible contribution of uncoupling to their antineoplastic properties, we compared the effect of sulindac sulfide (SS), an acidic NSAID and NS-398, a non-acidic tricyclic, on mitochondrial function and apoptosis in colorectal cancer cell lines (HT29, Caco-2, HCT15 and HCT116). Although cell lines displayed a different COX status, SS and NS-398 caused growth arrest in a dose-related manner. High dose (10(-4)M) of SS but not of NS-398, increased the percentage of subG1 cell population while reducing mitochondrial transmembrane potential (DeltaPsim). Cyclosporin A (CsA, 1 microM) prevented collapse of DeltaPsim induced by 10(-4)M SS but not by 7.5 microM FCCP used as a protonophoric control. SS and FCCP increased the cytosolic release of Smac/DIABLO which was differently affected by CsA pretreatment depending on the uncoupler. Finally, 7.5 microM FCCP failed to induce apoptosis whereas CsA prevented apoptosis induced by SS from 16% in HCT15 to 41% in HCT116. The present study shows that despite the ability of sulindac sulfide to behave as a protonophoric uncoupler, CsA-sensitive opening of mitochondrial permeability transition pore contributes little to its pro-apoptotic effect in colorectal cancer cells.

  12. 78 FR 66041 - 60-Day Notice of Proposed Information Collection: Multifamily Project Monthly Accounting Reports

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-04

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5687-N-39] 60-Day Notice of Proposed Information Collection: Multifamily Project Monthly Accounting Reports AGENCY: Office of the Assistant... Collection: Multifamily Project Monthly Accounting Reports. OMB Approval Number: 2502-0108. Type of Request...

  13. Spacecraft Maximum Allowable Concentrations for Airborne Contaminants

    NASA Technical Reports Server (NTRS)

    James, John T.

    2008-01-01

    The enclosed table lists official spacecraft maximum allowable concentrations (SMACs), which are guideline values set by the NASA/JSC Toxicology Group in cooperation with the National Research Council Committee on Toxicology (NRCCOT). These values should not be used for situations other than human space flight without careful consideration of the criteria used to set each value. The SMACs take into account a number of unique factors such as the effect of space-flight stress on human physiology, the uniform good health of the astronauts, and the absence of pregnant or very young individuals. Documentation of the values is given in a 5 volume series of books entitled "Spacecraft Maximum Allowable Concentrations for Selected Airborne Contaminants" published by the National Academy Press, Washington, D.C. These books can be viewed electronically at http://books.nap.edu/openbook.php?record_id=9786&page=3. Short-term (1 and 24 hour) SMACs are set to manage accidental releases aboard a spacecraft and permit risk of minor, reversible effects such as mild mucosal irritation. In contrast, the long-term SMACs are set to fully protect healthy crewmembers from adverse effects resulting from continuous exposure to specific air pollutants for up to 1000 days. Crewmembers with allergies or unusual sensitivity to trace pollutants may not be afforded complete protection, even when long-term SMACs are not exceeded. Crewmember exposures involve a mixture of contaminants, each at a specific concentration (C(sub n)). These contaminants could interact to elicit symptoms of toxicity even though individual contaminants do not exceed their respective SMACs. The air quality is considered acceptable when the toxicity index (T(sub grp)) for each toxicological group of compounds is less than 1, where T(sub grp), is calculated as follows: T(sub grp) = C(sub 1)/SMAC(sub 1) + C(sub 2/SMAC(sub 2) + ...+C(sub n)/SMAC(sub n).

  14. MAP30 promotes apoptosis of U251 and U87 cells by suppressing the LGR5 and Wnt/β-catenin signaling pathway, and enhancing Smac expression

    PubMed Central

    Jiang, Yilin; Miao, Junjie; Wang, Dongliang; Zhou, Jingru; Liu, Bo; Jiao, Feng; Liang, Jiangfeng; Wang, Yangshuo; Fan, Cungang; Zhang, Qingjun

    2018-01-01

    Significant antitumor activity of Momordica anti-human immunodeficiency virus protein of 30 kDa (MAP30) purified from Momordica charantia has been the subject of previous research. However, the effective mechanism of MAP30 on malignant glioma cells has not yet been clarified. The aim of the present study was to investigate the effects and mechanism of MAP30 on U87 and U251 cell lines. A Cell Counting Kit-8 assay, wound healing assay and Transwell assay were used to detect the effects on U87 and U251 cells treated with different concentrations of MAP30 (0.5, 1, 2, 4, 8 and 16 µM) over different periods of time. Proliferation, migration and invasion of each cell line were markedly inhibited by MAP30 in a dose- and time-dependent manner. Flow cytometry and fluorescence staining demonstrated that apoptosis increased and the cell cycle was arrested in S-phase in the two investigated cell lines following MAP30 treatment. Western blot analysis demonstrated that leucine-rich-repeat-containing G-protein-coupled receptor 5 (LGR5) expression and key proteins in the Wnt/β-catenin signaling pathway were apparently decreased, whereas second mitochondria-derived activator of caspase (Smac) protein expression significantly increased with MAP30 treatment in the same manner. These results suggest that MAP30 markedly induces apoptosis in U87 and U251 cell lines by suppressing LGR5 and the Wnt/β-catenin signaling pathway, and enhancing Smac expression in a dose- and time-dependent manner. PMID:29556310

  15. 75 FR 46945 - Proposed Collection; Comment Request; the Drug Accountability Record (Form NIH 2564) (NCI)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

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

  16. Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal.

    PubMed

    D'Onza, Giuseppe; Greco, Giulio; Allegrini, Marco

    2016-02-01

    Recycling implies additional costs for separated municipal solid waste (MSW) collection. The aim of the present study is to propose and implement a management tool - the full cost accounting (FCA) method - to calculate the full collection costs of different types of waste. Our analysis aims for a better understanding of the difficulties of putting FCA into practice in the MSW sector. We propose a FCA methodology that uses standard cost and actual quantities to calculate the collection costs of separate and undifferentiated waste. Our methodology allows cost efficiency analysis and benchmarking, overcoming problems related to firm-specific accounting choices, earnings management policies and purchase policies. Our methodology allows benchmarking and variance analysis that can be used to identify the causes of off-standards performance and guide managers to deploy resources more efficiently. Our methodology can be implemented by companies lacking a sophisticated management accounting system. Copyright © 2015 Elsevier Ltd. All rights reserved.

  17. 18 CFR 367.9030 - Account 903, Customer records and collection 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 903, Customer records and collection expenses. 367.9030 Section 367.9030 Conservation of Power and Water Resources..., transfers or meter tests initiated by the customer, excluding the cost of carrying out the orders, that is...

  18. 26 CFR 301.7512-1 - Separate accounting for certain collected taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... manner prescribed by law or regulations, failed to collect, truthfully account for, or pay over any such... the times and in the manner provided by the law and the regulations in respect of the various taxes... deposited until payment thereof is made to the United States as required by the law and the regulations in...

  19. 12 CFR 745.12 - Account obligations for payment of items forwarded for collection by depository institution...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Account obligations for payment of items forwarded for collection by depository institution acting as agent. 745.12 Section 745.12 Banks and Banking... Clarification and Definition of Account Insurance Coverage § 745.12 Account obligations for payment of items...

  20. 77 FR 56714 - Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-13

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0017] Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review AGENCY: Veterans Benefits Administration...), Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of...

  1. 78 FR 54617 - Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-05

    ...] Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval for... (202) 799-7039 before coming. FOR FURTHER INFORMATION CONTACT: For information on credit account... Coordinator, at (301) 851-2908. SUPPLEMENTARY INFORMATION: Title: Credit Account Approval for Reimbursable...

  2. A novel SMAC mimetic APG-1387 exhibits dual antitumor effect on HBV-positive hepatocellular carcinoma with high expression of cIAP2 by inducing apoptosis and enhancing innate anti-tumor immunity.

    PubMed

    Pan, Wentao; Luo, Qiuyun; Yan, Xianglei; Yuan, Luping; Yi, Hanjie; Zhang, Lin; Li, Baoxia; Zhang, Yuxin; Sun, Jian; Qiu, Miao-Zhen; Yang, Da-Jun

    2018-04-18

    Check point inhibitor anti-PD1 antibody produced some efficacy in Hepatocellular Carcinoma (HCC) patients previously treated with sorafenib. Unfortunately, HCC patients with hepatitis B virus (HBV) infection did not respond as well as uninfected patients. Previously, Second mitochondria-derived activator of caspases (SMAC) mimetics-the antagonist for inhibitor of apoptosis proteins (IAPs) can rapidly reduce serum hepatitis B virus DNA in animal model. APG-1387 is a novel SMAC-mimetic, small molecule inhibitor targeting inhibitor of apoptosis proteins (IAPs). In our study, firstly, we found that HCC patients with copy number alteration of cIAP1, cIAP2, and XIAP had a dismal prognosis. Then, we discovered that APG-1387 alone could induce apoptosis of PLC/PRF/5 which was HBV positive both in-vitro and in-vivo. Furthermore, we found that APG-1387 significantly up-regulated the expression of calreticulin and HLA-DR in PLC/PRF/5 via activating non-classic NF-κB pathway. Also, compared to vehicle group, APG-1387 increased NK cell counts by 5 folds in PLC/PRF/5 xenograft model. In-vitro, APG-1387 positively regulated T cells by reducing Treg differentiation and down-regulating PD1 expression in CD4 T cell. Moreover, APG-1387 had no impact on memory T cells. Consequently, our results suggest that APG1387 could be a good candidate to combine with anti-PD1 antibody treatment to overcome low responds of check point inhibitors in HBV positive HCC. Copyright © 2018 Elsevier Inc. All rights reserved.

  3. Interobserver agreement in the histologic diagnosis of colorectal polyps. the experience of the multicenter adenoma colorectal study (SMAC).

    PubMed

    Costantini, Massimo; Sciallero, Stefania; Giannini, Augusto; Gatteschi, Beatrice; Rinaldi, Paolo; Lanzanova, Giuseppe; Bonelli, Luigina; Casetti, Tino; Bertinelli, Elisabetta; Giuliani, Orietta; Castiglione, Guido; Mantellini, Paola; Naldoni, Carlo; Bruzzi, Paolo

    2003-03-01

    Current clinical practice guidelines for patients with colorectal polyps are mainly based on the histologic characteristics of their lesions. However, interobserver variability in the assessment of specific polyp characteristics was evaluated in very few studies. The purpose of this study was to evaluate the interobserver agreement of four pathologists in the diagnosis of histologic type of colorectal polyps and in the degree of dysplasia and of infiltrating carcinoma in adenomas. A stratified random sample of 100 polyps was obtained from the 4,889 polyps resected within the Multicentre Adenoma Colorectal Study (SMAC), and the slides were blindly reviewed by the four pathologists. Agreement was analyzed using kappa statistics. A median kappa of 0.89 (range 0.79-1.0) was estimated for the interobserver agreement for the diagnosis of hyperplastic polyp vs. adenoma. The agreement in the diagnosis of tubular, tubulovillous, and villous type, was given by median kappa values of 0.50, 0.15, and 0.36, respectively. The median kappa for the diagnosis of infiltrating carcinoma was 0.78 (range 0.73-0.84). Agreement on diagnosis of adenoma histologic subtypes, degrees of dysplasia, or infiltrating carcinoma in adenoma was moderate. A simpler classifications might help to better identify patients at different risk of colorectal cancer.

  4. 77 FR 39341 - Proposed Information Collection (Annual-Final Report and Account) Activity: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-02

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0017] Proposed Information Collection (Annual-Final Report and Account) Activity: Comment Request AGENCY: Veterans Benefits Administration, Department... of certain information by the agency. Under the Paperwork Reduction Act (PRA) of 1995, Federal...

  5. Bursar Accounts, Payroll Deduction, and Debt Collection: A Three-Channel Approach to Lost Item Reimbursement

    ERIC Educational Resources Information Center

    Snowman, Ann MacKay

    2005-01-01

    In 2003, Penn State Libraries implemented payroll deduction and collection agency programs to gain better control of accounts receivable. The author reports on the implementation processes and first year outcomes of the programs. She recommends careful consideration of several questions before implementing such measures.

  6. 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

  7. 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

  8. 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.…

  9. Selective replication of oncolytic virus M1 results in a bystander killing effect that is potentiated by Smac mimetics.

    PubMed

    Cai, Jing; Lin, Yuan; Zhang, Haipeng; Liang, Jiankai; Tan, Yaqian; Cavenee, Webster K; Yan, Guangmei

    2017-06-27

    Oncolytic virotherapy is a treatment modality that uses native or genetically modified viruses that selectively replicate in and kill tumor cells. Viruses represent a type of pathogen-associated molecular pattern and thereby induce the up-regulation of dozens of cytokines via activating the host innate immune system. Second mitochondria-derived activator of caspases (Smac) mimetic compounds (SMCs), which antagonize the function of inhibitor of apoptosis proteins (IAPs) and induce apoptosis, sensitize tumor cells to multiple cytokines. Therefore, we sought to determine whether SMCs sensitize tumor cells to cytokines induced by the oncolytic M1 virus, thus enhancing a bystander killing effect. Here, we report that SMCs potentiate the oncolytic effect of M1 in vitro, in vivo, and ex vivo. This strengthened oncolytic efficacy resulted from the enhanced bystander killing effect caused by the M1 virus via cytokine induction. Through a microarray analysis and subsequent validation using recombinant cytokines, we identified IL-8, IL-1A, and TRAIL as the key cytokines in the bystander killing effect. Furthermore, SMCs increased the replication of M1, and the accumulation of virus protein induced irreversible endoplasmic reticulum stress- and c-Jun N-terminal kinase-mediated apoptosis. Nevertheless, the combined treatment with M1 and SMCs had little effect on normal and human primary cells. Because SMCs selectively and significantly enhance the bystander killing effect and the replication of oncolytic virus M1 specifically in cancer cells, this combined treatment may represent a promising therapeutic strategy.

  10. Turnover, account value and diversification of real traders: evidence of collective portfolio optimizing behavior

    NASA Astrophysics Data System (ADS)

    Morton de Lachapelle, David; Challet, Damien

    2010-07-01

    Despite the availability of very detailed data on financial markets, agent-based modeling is hindered by the lack of information about real trader behavior. This makes it impossible to validate agent-based models, which are thus reverse-engineering attempts. This work is a contribution towards building a set of stylized facts about the traders themselves. Using the client database of Swissquote Bank SA, the largest online Swiss broker, we find empirical relationships between turnover, account values and the number of assets in which a trader is invested. A theory based on simple mean-variance portfolio optimization that crucially includes variable transaction costs is able to reproduce faithfully the observed behaviors. We finally argue that our results bring to light the collective ability of a population to construct a mean-variance portfolio that takes into account the structure of transaction costs.

  11. Measurement of chromium VI and chromium III in stainless steel welding fumes with electrom spectroscopy for chemical analysis and neutron activation analysis.

    PubMed

    Lautner, G M; Carver, J C; Konzen, R B

    1978-08-01

    Electron Spectroscopy for Chemical Analysis (ESCA) was explored as a means of studying the oxidation state of chromium in SMAC (coated electrode) stainless steel welding fume collected on Nucleopore filters in the laboratory. Chromuim VI and III (as a percent of the total chromium) obtained from ESCA analysis was applied to results from Neutron Activation Analysis (NAA) to yield an average of 69 microgram chromium VI per sample. Diphenylcarbazide/atomic absorption (DPC/AA) results are reported for samples submitted to an industrial laboratory. Possible chemical species and solubility of chromium VI in stainless steel fumes is discussed in light of analogy between the SMAC process and the manufacturing process for chromates.

  12. Actin retrograde flow and actomyosin II arc contraction drive receptor cluster dynamics at the immunological synapse in Jurkat T cells

    PubMed Central

    Yi, Jason; Wu, Xufeng S.; Crites, Travis; Hammer, John A.

    2012-01-01

    Actin retrograde flow and actomyosin II contraction have both been implicated in the inward movement of T cell receptor (TCR) microclusters and immunological synapse formation, but no study has integrated and quantified their relative contributions. Using Jurkat T cells expressing fluorescent myosin IIA heavy chain and F-tractin—a novel reporter for F-actin—we now provide direct evidence that the distal supramolecular activation cluster (dSMAC) and peripheral supramolecular activation cluster (pSMAC) correspond to lamellipodial (LP) and lamellar (LM) actin networks, respectively, as hypothesized previously. Our images reveal concentric and contracting actomyosin II arcs/rings at the LM/pSMAC. Moreover, the speeds of centripetally moving TCR microclusters correspond very closely to the rates of actin retrograde flow in the LP/dSMAC and actomyosin II arc contraction in the LM/pSMAC. Using cytochalasin D and jasplakinolide to selectively inhibit actin retrograde flow in the LP/dSMAC and blebbistatin to selectively inhibit actomyosin II arc contraction in the LM/pSMAC, we demonstrate that both forces are required for centripetal TCR microcluster transport. Finally, we show that leukocyte function–associated antigen 1 clusters accumulate over time at the inner aspect of the LM/pSMAC and that this accumulation depends on actomyosin II contraction. Thus actin retrograde flow and actomyosin II arc contraction coordinately drive receptor cluster dynamics at the immunological synapse. PMID:22219382

  13. Biliary tract instillation of a SMAC mimetic induces TRAIL-dependent acute sclerosing cholangitis-like injury in mice

    PubMed Central

    Guicciardi, Maria Eugenia; Krishnan, Anuradha; Bronk, Steven F; Hirsova, Petra; Griffith, Thomas S; Gores, Gregory J

    2017-01-01

    Primary sclerosing cholangitis (PSC) is a cholestatic liver disease of unknown etiopathogenesis characterized by fibrous cholangiopathy of large and small bile ducts. Systemic administration of a murine TNF-related apoptosis-inducing ligand (TRAIL) receptor agonist induces a sclerosing cholangitis injury in C57BL/6 mice, suggesting endogenous TRAIL may contribute to sclerosing cholangitis syndromes. Cellular inhibitor of apoptosis proteins (cIAP-1 and cIAP-2) are negative regulators of inflammation and TRAIL receptor signaling. We hypothesized that if endogenous TRAIL promotes sclerosing cholangitis, then cIAP depletion should also induce this biliary tract injury. Herein, we show that cIAP protein levels are reduced in the interlobular bile ducts of human PSC livers. Downregulation of cIAPs in normal human cholangiocytes in vitro by use of a SMAC mimetic (SM) induces moderate, ripoptosome-mediated apoptosis and RIP1-independent upregulation of proinflammatory cytokines and chemokines. Cytokine and chemokine expression was mediated by the non-canonical activation of NF-κB. To investigate whether downregulation of cIAPs is linked to generation of a PSC-like phenotype, an SM was directly instilled into the mouse biliary tree. Twelve hours after biliary instillation, TUNEL-positive cholangiocytes were identified; 5 days later, PSC-like changes were observed in the SM-treated mice, including a fibrous cholangiopathy of the interlobular bile ducts, portal inflammation, significant elevation of serum markers of cholestasis and cholangiographic evidence of intrahepatic biliary tract injury. In contrast, TRAIL and TRAIL-receptor deficient mice showed no sign of cholangiopathy following SM intrabiliary injection. We conclude that in vivo antagonism of cIAPs in mouse biliary epithelial cells is sufficient to trigger cholangiocytes apoptosis and a proinflammatory response resulting in a fibrous cholangiopathy resembling human sclerosing cholangitis. Therefore, downregulation

  14. Debt Collection: More Aggressive Action Needed To Collect Debts Owed by Health Professionals. United States General Accounting Office Report to the Honorable John R. Kasich, House of Representatives.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    The General Accounting Office (GAO) reviewed and evaluated debt collection activities of five programs of the Health Resources and Services Administration (HRSA) that provide financial assistance to health professions students and medical facilities. The principal findings include: (1) HRSA changes have improved delinquency rates; however, large…

  15. An Account of Collective Actions in Public Health

    PubMed Central

    Siegal, Neomi; Bonnie, Richard J.

    2009-01-01

    Aggregated health decisions by individuals are of paramount importance to public health professionals and policymakers, especially in situations where collective participation is a prerequisite for achieving an important public health goal such as herd immunity. In such circumstances, concerted action often falls short of the common good through lack of sufficient participation. Collective action problems are traditionally attributed to rational egoists seeking to promote their interests and enjoy a “free ride.” We call attention, however, to the behavioral features of collective action and their implications for solving public health policy problems. PMID:19608946

  16. Spacecraft maximum allowable concentrations for selected airborne contaminants, volume 1

    NASA Technical Reports Server (NTRS)

    1994-01-01

    As part of its efforts to promote safe conditions aboard spacecraft, NASA requested the National Research Council (NRC) to develop guidelines for establishing spacecraft maximum allowable concentrations (SMAC's) for contaminants, and to review SMAC's for various spacecraft contaminants to determine whether NASA's recommended exposure limits are consistent with the guidelines recommended by the subcommittee. In response to NASA's request, the NRC organized the Subcommittee on Guidelines for Developing Spacecraft Maximum Allowable Concentrations for Space Station Contaminants within the Committee on Toxicology (COT). In the first phase of its work, the subcommittee developed the criteria and methods for preparing SMAC's for spacecraft contaminants. The subcommittee's report, entitled Guidelines for Developing Spacecraft Maximum Allowable Concentrations for Space Station Contaminants, was published in 1992. The executive summary of that report is reprinted as Appendix A of this volume. In the second phase of the study, the Subcommittee on Spacecraft Maximum Allowable Concentrations reviewed reports prepared by NASA scientists and contractors recommending SMAC's for 35 spacecraft contaminants. The subcommittee sought to determine whether the SMAC reports were consistent with the 1992 guidelines. Appendix B of this volume contains the first 11 SMAC reports that have been reviewed for their application of the guidelines developed in the first phase of this activity and approved by the subcommittee.

  17. Identification of RIP1 as a critical mediator of Smac mimetic-mediated sensitization of glioblastoma cells for Drozitumab-induced apoptosis.

    PubMed

    Cristofanon, S; Abhari, B A; Krueger, M; Tchoghandjian, A; Momma, S; Calaminus, C; Vucic, D; Pichler, B J; Fulda, S

    2015-04-16

    This study aims at evaluating the combination of the tumor-necrosis-factor-related apoptosis-inducing ligand (TRAIL)-receptor 2 (TRAIL-R2)-specific antibody Drozitumab and the Smac mimetic BV6 in preclinical glioblastoma models. To this end, the effect of BV6 and/or Drozitumab on apoptosis induction and signaling pathways was analyzed in glioblastoma cell lines, primary glioblastoma cultures and glioblastoma stem-like cells. Here, we report that BV6 and Drozitumab synergistically induce apoptosis and reduce colony formation in several glioblastoma cell lines (combination index<0.1). Also, BV6 profoundly enhances Drozitumab-induced apoptosis in primary glioblastoma cultures and glioblastoma stem-like cells. Importantly, BV6 cooperates with Drozitumab to suppress tumor growth in two glioblastoma in vivo models including an orthotopic, intracranial mouse model, underlining the clinical relevance of these findings. Mechanistic studies reveal that BV6 and Drozitumab act in concert to trigger the formation of a cytosolic receptor-interacting protein (RIP) 1/Fas-associated via death domain (FADD)/caspase-8-containing complex and subsequent activation of caspase-8 and -3. BV6- and Drozitumab-induced apoptosis is blocked by the caspase inhibitor zVAD.fmk, pointing to caspase-dependent apoptosis. RNA interference-mediated silencing of RIP1 almost completely abolishes the BV6-conferred sensitization to Drozitumab-induced apoptosis, indicating that the synergism critically depends on RIP1 expression. In contrast, both necrostatin-1, a RIP1 kinase inhibitor, and Enbrel, a TNFα-blocking antibody, do not interfere with BV6/Drozitumab-induced apoptosis, demonstrating that apoptosis occurs independently of RIP1 kinase activity or an autocrine TNFα loop. In conclusion, the rational combination of BV6 and Drozitumab presents a promising approach to trigger apoptosis in glioblastoma, which warrants further investigation.

  18. 7 CFR 1767.28 - Customer accounts expenses.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  19. 7 CFR 1767.28 - Customer accounts expenses.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  20. 7 CFR 1767.28 - Customer accounts expenses.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  1. Toxicological approach to setting spacecraft maximum allowable concentrations for carbon monoxide

    NASA Technical Reports Server (NTRS)

    Wong, K. L.; Limero, T. F.; James, J. T.

    1992-01-01

    The Spacecraft Maximum Allowable Concentrations (SMACs) are exposure limits for airborne chemicals used by NASA in spacecraft. The aim of these SMACs is to protect the spacecrew against adverse health effects and performance decrements that would interfere with mission objectives. Because of the 1 and 24 hr SMACs are set for contingencies, minor reversible toxic effects that do not affect mission objectives are acceptable. The 7, 30, or 180 day SMACs are aimed at nominal operations, so they are established at levels that would not cause noncarcinogenic toxic effects and more than one case of tumor per 1000 exposed individuals over the background. The process used to set the SMACs for carbon monoxide (CO) is described to illustrate the approach used by NASA. After the toxicological literature on CO was reviewed, the data were summarized and separated into acute, subchronic, and chronic toxicity data. CO's toxicity depends on the formation of carboxyhemoglobin (COHb) in the blood, reducing the blood's oxygen carrying capacity. The initial task was to estimate the COHb levels that would not produce toxic effects in the brain and heart.

  2. Centralized Accounting and Electronic Filing Provides Efficient Receivables Collection.

    ERIC Educational Resources Information Center

    School Business Affairs, 1983

    1983-01-01

    An electronic filing system makes financial control manageable at Bowling Green State University, Ohio. The system enables quick access to computer-stored consolidated account data and microfilm images of charges, statements, and other billing documents. (MLF)

  3. 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...

  4. 7 CFR 959.43 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 959.43 Section 959.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 959.43 Accounting. (a) Assessments collected in excess of...

  5. 7 CFR 929.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 929.42 Section 929.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) If, at the end of a fiscal period, the assessments collected are in excess of expenses...

  6. Eliminating hepatitis B by antagonizing cellular inhibitors of apoptosis.

    PubMed

    Ebert, Gregor; Allison, Cody; Preston, Simon; Cooney, James; Toe, Jesse G; Stutz, Michael D; Ojaimi, Samar; Baschuk, Nikola; Nachbur, Ueli; Torresi, Joseph; Silke, John; Begley, C Glenn; Pellegrini, Marc

    2015-05-05

    We have shown that cellular inhibitor of apoptosis proteins (cIAPs) impair clearance of hepatitis B virus (HBV) infection by preventing TNF-mediated killing/death of infected cells. A key question, with profound therapeutic implications, is whether this finding can be translated to the development of drugs that promote elimination of infected cells. Drug inhibitors of cIAPs were developed as cancer therapeutics to promote TNF-mediated tumor killing. These drugs are also known as Smac mimetics, because they mimic the action of the endogenous protein Smac/Diablo that antagonizes cIAP function. Here, we show using an immunocompetent mouse model of chronic HBV infection that birinapant and other Smac mimetics are able to rapidly reduce serum HBV DNA and serum HBV surface antigen, and they promote the elimination of hepatocytes containing HBV core antigen. The efficacy of Smac mimetics in treating HBV infection is dependent on their chemistry, host CD4(+) T cells, and TNF. Birinapant enhances the ability of entecavir, an antiviral nucleoside analog, to reduce viral DNA production in HBV-infected animals. These results indicate that birinapant and other Smac mimetics may have efficacy in treating HBV infection and perhaps, other intracellular infections.

  7. 7 CFR 924.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 924.42 Section 924.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... § 924.42 Accounting. (a) If, at the end of a fiscal period, the assessments collected are in excess of...

  8. Synthesis of sodium lauryl sulphate (SLS)-modified activated carbon from risk husk for waste lead (Pb) removal

    NASA Astrophysics Data System (ADS)

    Al-Latief, D. N.; Arnelli, Astuti, Y.

    2015-12-01

    Surfactant-modified active carbon (SMAC) has been successfully synthesized from waste rice husk using a series of treatments i.e. carbonization, activation with H3PO4 and surface modification using sodium lauryl sulfate (SLS). The synthesized SMAC was characterized using SEM-EDX and FTIR. The adsorption results show that the SMAC synthesized using H3PO4 treatment for 8 hours followed with SLS treatment for 5 hours had efficiency and capacity of the waste lead removal of 99.965% and 0.499825 mg.g-1, respectively.

  9. 77 FR 76097 - Agency Information Collection Activities: Renewal of Currently Approved Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-26

    ... Recovery.gov . The FederalReporting.gov Recipient Registration System (FRRS) was developed to protect the... RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD Agency Information Collection Activities: Renewal of Currently Approved Collection; Comment Request AGENCY: Recovery Accountability and Transparency...

  10. Confidentiality of Accounting Academics: Consequences of Nonconformity

    ERIC Educational Resources Information Center

    Amponsah, Emmanuel B.; Boateng, Peter Agyekum; Onuoha, Luke N.

    2016-01-01

    This paper examined ways by which nonconformity to confidentiality among accounting academics could lead to increased-recruitment-and-legal-costs to their employing universities in Ghana that offered accounting degree programmes. With a cross-sectional design, data collected from 1,225 accountants analysed via Cronbach's alpha,…

  11. 18 CFR 367.9010 - Account 901, Supervision.

    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 901, Supervision. 367.9010 Section 367.9010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... account 902, Meter reading expenses (§ 367.9020), or account 903, Customer records and collection expenses...

  12. The Relationship between External Accountability Policy and Internal Accountability: A Cross-State Analysis of Charter and Traditional Public Schools

    ERIC Educational Resources Information Center

    Poole, Sonja Martin

    2011-01-01

    Using data from the National Center for Educational Statistics, this article examines the relationship between strength of state accountability policy (i.e., external accountability) and internal accountability, defined as a school-level system in which collective behaviors and conditions exist that direct the attention and effort of the internal…

  13. 78 FR 57539 - Charitable Donation Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-19

    ..., Virginia 22314-3428. The PRA requires OMB to make a decision concerning the collection of information... Accounts AGENCY: National Credit Union Administration (NCUA). ACTION: Proposed rule with request for... authorized to fund a charitable donation account (CDA), a hybrid charitable and investment vehicle described...

  14. 75 FR 39696 - Agency Information Collection Activities: Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-12

    ...; Title of Information Collection: QualityNet Identity Management System (QIMS) Account Form; Use: The QualityNet Identity Management System (QIMS) account registration form must be completed by any new...

  15. 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.

  16. 77 FR 16076 - Agency Information Collection Activities: Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-19

    ... collections: Title: Accounting System and Financial Capability Questionnaire. OMB number: 3095-00XX. Agency... accounting controls and systems in managing and administering Federal funds. Some of the recipients of grants...

  17. Bax and Bak genes are essential for maximum apoptotic response by curcumin, a polyphenolic compound and cancer chemopreventive agent derived from turmeric, Curcuma longa.

    PubMed

    Shankar, Sharmila; Srivastava, Rakesh K

    2007-06-01

    Curcumin, an active ingredient of turmeric (Curcuma longa), inhibits proliferation and induces apoptosis in cancer cells, but the sequence of events leading to cell death is poorly defined. The objective of this study was to examine the molecular mechanisms by which multidomain pro-apoptotic Bcl-2 family members Bax and Bak regulate curcumin-induced apoptosis using mouse embryonic fibroblasts (MEFs) deficient in Bax, Bak or both genes. Curcumin treatment resulted an increase in the protein levels of both Bax and Bak, and mitochondrial translocation and activation of Bax in MEFs to trigger drop in mitochondrial membrane potential, cytosolic release of apoptogenic molecules [cytochrome c and second mitochondria-derived activator of caspases (Smac)/direct inhibitor of apoptosis protein-binding protein with low isoelectric point], activation of caspase-9 and caspase-3 and ultimately apoptosis. Furthermore, MEFs derived from Bax and Bak double-knockout (DKO) mice exhibited even greater protection against curcumin-induced release of cytochrome c and Smac, activation of caspase-3 and caspase-9 and induction of apoptosis compared with wild-type MEFs or single-knockout Bax(-/-) or Bak(-/-) MEFs. Interestingly, curcumin treatment also caused an increase in the protein level of apoptosis protease-activating factor-1 in wild-type MEFs. Smac N7 peptide enhanced curcumin-induced apoptosis, whereas Smac siRNA inhibited the effects of curcumin on apoptosis. Mature form of Smac sensitized Bax and Bak DKO MEFs to undergo apoptosis by acting downstream of mitochondria. The present study demonstrates the role of Bax and Bak as a critical regulator of curcumin-induced apoptosis and over-expression of Smac as interventional approaches to deal with Bax- and/or Bak-deficient chemoresistant cancers for curcumin-based therapy.

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

    Garlapati, Shravan; Kuruganti, Teja; Buehrer, Michael R.

    The utilization of state-of-the-art 3G cellular CDMA technologies in a utility owned AMI network results in a large amount of control traffic relative to data traffic, increases the average packet delay and hence are not an appropriate choice for smart grid distribution applications. Like the CDG, we consider a utility owned cellular like CDMA network for smart grid distribution applications and classify the distribution smart grid data as scheduled data and random data. Also, we propose SMAC protocol, which changes its mode of operation based on the type of the data being collected to reduce the data collection latency andmore » control overhead when compared to 3G cellular CDMA2000 MAC. The reduction in the data collection latency and control overhead aids in increasing the number of smart meters served by a base station within the periodic data collection interval, which further reduces the number of base stations needed by a utility or reduces the bandwidth needed to collect data from all the smart meters. The reduction in the number of base stations and/or the reduction in the data transmission bandwidth reduces the CAPital EXpenditure (CAPEX) and OPerational EXpenditure (OPEX) of the AMI network. Finally, the proposed SMAC protocol is analyzed using markov chain, analytical expressions for average throughput and average packet delay are derived, and simulation results are also provided to verify the analysis.« less

  19. 75 FR 21247 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-23

    ... collection instruments, please write to the Defense Finance and Accounting Service--Cleveland, Retired and...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In... Accounting Service announces the proposed extension of a public information collection and seeks public...

  20. 7 CFR 1951.7 - Accounts of borrowers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... part of analysis and subsequent planning, as well as follow-up management assistance. (b) Accounts of... employees to County Offices having large collection-only caseloads when necessary to service such cases to a... collection-only borrowers: (i) District Directors will review, yearly, all collection-only cases in each...

  1. Growing Mathematical Understanding through Collective Image Making, Collective Image Having, and Collective Property Noticing

    ERIC Educational Resources Information Center

    Martin, Lyndon C.; Towers, Jo

    2015-01-01

    In the research reported in this paper, we develop a theoretical perspective to describe and account for the growth of collective mathematical understanding. We discuss collective processes in mathematics, drawing in particular on theoretical work in the domains of improvisational jazz and theatre. Using examples of data from a study of elementary…

  2. Zoological Collections and Collecting in Cuba during the Twentieth Century.

    ERIC Educational Resources Information Center

    Taboada, Gilberto Silva

    1994-01-01

    Traces the history of 20th-century zoological collections in Cuba, and the present whereabouts of Cuba's zoological collections. The historical accounts are divided into two periods: from 1902 to 1959 and from 1959 to the present. A preliminary survey of the nature, size, and current state of these collections is included. (MDH)

  3. 77 FR 34127 - Financial Management Service; Proposed Collection of Information: Electronic Transfer Account...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-08

    ... Information: Electronic Transfer Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service... of information described below: Title: Electronic Transfer Account (ETA) Financial Agency Agreement... public and other Federal agencies to take this opportunity to comment on a continuing information...

  4. Patient account managers' role comes into focus.

    PubMed

    Pellar, J R; MacFarlane, W A

    1991-04-01

    As hospitals begin to see their accounts receivable as a sleeping giant, the role of patient accounts managers may increase in importance. A 1991 survey of patient accounts managers reveals a 25 percent average salary increase over the 1988 figure. The responsibilities of patient accounts managers have remained much the same, with increased emphasis on the basics: receivables management, billing, and collection. A majority of patient accounts managers aspire to higher positions within healthcare finance and management. Most aspirants are well qualified in terms of education but may require professional certification before advancing.

  5. 78 FR 38986 - Agency Information Collection Activities: Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-28

    ... that information was collected under Part B. The QIMS Account Registration and the ESRD Application..., CMS-1728-94, CMS-10174, CMS-10305 and CMS-10488] Agency Information Collection Activities: Proposed... comment on CMS' intention to collect information from the public. Under the Paperwork Reduction Act of...

  6. 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.

  7. [Effect of plasma of healthy subjects undergoing moxibustion on ethanol-injured human gastric epithelial GES-1 cells in vitro and the involved mitochondrial apoptosis pathway].

    PubMed

    Hong, Jinbiao; Yi, Shou-Xiang; Huang, Yun; Lin, Ya-Ping; Du, Yan; Peng, Hong; Peng, Yan

    2011-06-01

    To observe the effect of plasma derived from healthy volunteers undergoing moxibustion (moxibustion plasma) on alchol-injured human gastric epithelial GES-1 cells in vitro, and expression of heat shock protein 70 (HSP 70, cell apoptosis inhibitory protein), apoptosis inducing factor (AIF), Smac (a mitochondrial protein), and Caspase 3 and Caspase 9 (the latter 3 proteins are also involved in cell apoptosis) in order to study its mechanisms underlying protecting gastric mucous membrane. Twenty-four healthy volunteer subjects (half men and half women) were randomized into acupoint-moximustion (A-M) [Zhongwan(CV 12), Guanyuan (CV 4) and Zusanli (ST 36)] group and non-acupoint-moxibustion (NA-M, 3 cun right to CV 12 and CV 4.1 cun medial to ST 36 ) group (n = 12/group). Moxibustion was applied to the above-mentioned 3 acupoints and non-acupoints for 30 min, once daily for 10 days. Venous blood of the subjects was collected before and after moxibustion. The cultured GES-1 cells were divided into: control group. ethanol-injury group (model), A-M plasma group (A-M-P, plasma got from volunteers undergoing A-M), and NA-M plasma group (NA-M-P,plasma got from volunteers accepting NA-M). The GES-1 cells of the latter 3 groups were treated with 8% ethanol for duplicating cell injury model. Apoptosis was detected by flowcytometry. Expression of HSP 70, second mitochondria-derived activator of Caspase (Smac) and AIF proteins of GES-1 cells were assayed by western blotting, and the immunoactivity of cysteinyl aspirate-specific proteinase-3 and 9 (Caspase-3, 9) was detected by immunocytochemistry. In comparison with the control group, the apoptosis rate, the expression of HSP 70, Smac and AIF proteins, and the immunoactivity of Caspase-3 and Caspase-9 of the model group were increased significantly (P < 0.01). Compared with the model group, the apoptosis rate of GES-1 cells, the expression of Smac and AIF proteins, and the immunoactivity of Caspase-3 and Caspase-9 in the A

  8. 78 FR 16894 - Agency Information Collection Activities: Renewal of Currently Approved Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-19

    ... RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD Agency Information Collection Activities: Renewal... Management and Budget and 30- day public comment period. SUMMARY: The Recovery Accountability and... Recovery Accountability and Transparency Board, Office of Management and Budget, New Executive Office...

  9. 75 FR 41775 - Account Ownership and Control Report

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-19

    ... COMMODITY FUTURES TRADING COMMISSION 17 CFR Part 16 RIN 3038-AC63 Account Ownership and Control... to collect certain ownership, control, and related information for all trading accounts active on U.S.... Comments may be submitted via e-mail at [email protected] . ``Account Ownership and Control Report'' must be in...

  10. Analysis of data collected from right and left limbs: Accounting for dependence and improving statistical efficiency in musculoskeletal research.

    PubMed

    Stewart, Sarah; Pearson, Janet; Rome, Keith; Dalbeth, Nicola; Vandal, Alain C

    2018-01-01

    Statistical techniques currently used in musculoskeletal research often inefficiently account for paired-limb measurements or the relationship between measurements taken from multiple regions within limbs. This study compared three commonly used analysis methods with a mixed-models approach that appropriately accounted for the association between limbs, regions, and trials and that utilised all information available from repeated trials. Four analysis were applied to an existing data set containing plantar pressure data, which was collected for seven masked regions on right and left feet, over three trials, across three participant groups. Methods 1-3 averaged data over trials and analysed right foot data (Method 1), data from a randomly selected foot (Method 2), and averaged right and left foot data (Method 3). Method 4 used all available data in a mixed-effects regression that accounted for repeated measures taken for each foot, foot region and trial. Confidence interval widths for the mean differences between groups for each foot region were used as a criterion for comparison of statistical efficiency. Mean differences in pressure between groups were similar across methods for each foot region, while the confidence interval widths were consistently smaller for Method 4. Method 4 also revealed significant between-group differences that were not detected by Methods 1-3. A mixed effects linear model approach generates improved efficiency and power by producing more precise estimates compared to alternative approaches that discard information in the process of accounting for paired-limb measurements. This approach is recommended in generating more clinically sound and statistically efficient research outputs. Copyright © 2017 Elsevier B.V. All rights reserved.

  11. 75 FR 60341 - Deposit Insurance Regulations; Unlimited Coverage for Noninterest-bearing Transaction Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-30

    ... mail for depositors who ordinarily receive account information in this manner. The notice may be in the... existing information collection, OMB No. 3064-0168, currently entitled SWEEP Accounts: Disclosure of... discontinue its existing ``Transaction Account Guarantee Program Extension'' information collection, OMB No...

  12. 77 FR 27540 - Information Collection Activities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-10

    ... information or copies of the information collection(s) send your request to accounting[email protected]; and converting the data from the carrier's individual accounting system to the Board's Uniform System... (URCS), which is a cost measurement methodology. URCS, which was developed by the Board pursuant to 49 U...

  13. 12 CFR 550.260 - How may I invest funds of a fiduciary account?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... fiduciary account in a manner consistent with applicable law. (b) Collective investment funds. (1) You may invest funds of a fiduciary account in a collective investment fund, including a collective investment.... [62 FR 67703, Dec. 30, 1997, as amended at 66 FR 13006, Mar. 2, 2001] Funds Awaiting Investment or...

  14. 76 FR 39907 - Agency Information Collection Activities: Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-07

    ... NRC action to submit an information collection request to the Office of Management and Budget (OMB) and solicitation of public comment. SUMMARY: The NRC invites public comment about our intention to.... The title of the information collection: 10 CFR Part 74-- Material Control and Accounting of Special...

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

    ERIC Educational Resources Information Center

    Chawla, Deepika; Forbes, Phyllis

    2010-01-01

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

  16. Four Critical Domains of Accountability for School Counselors

    ERIC Educational Resources Information Center

    Bemak, Fred; Willians, Joseph M.; Chung, Rita Chi-Ying

    2015-01-01

    Despite recognition of accountability for school counselors, no clear set of interrelated performance measures exists to guide school counselors in collecting and evaluating data that relates to student academic success. This article outlines four critical domains of accountability for school counselors (i.e., grades, attendance, disciplinary…

  17. 76 FR 12342 - Notice of Proposed Information Collection Requests

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-07

    ... savings account. The application collects the necessary bank account information that allows the U.S... automatic debiting of all monthly payments may provide bank account information that allows them to... DEPARTMENT OF EDUCATION Notice of Proposed Information Collection Requests AGENCY: Department of...

  18. Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 2.

    ERIC Educational Resources Information Center

    Schwartz, Bill N., Ed.; Ketz, Edward, Ed.

    This book, published annually, contains a collection of 12 refereed, academic research papers devoted to accounting education. Papers are: (1) "The Dual Role of Critical Thinking in Accounting Education" (Mohamed E. Bayou and Alan Reinstein); (2) "Fostering Critical Thinking in Accounting Education: Implications of Analytical…

  19. 76 FR 28754 - Agency Information Collection Activities: Notice of Intent To Renew Collection 3038-0026, Gross...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-18

    ... COMMODITY FUTURES TRADING COMMISSION Agency Information Collection Activities: Notice of Intent To Renew Collection 3038-0026, Gross Collection of Exchange-Set Margins for Omnibus Accounts AGENCY... (CFTC) is announcing an opportunity for public comment on the proposed collection of certain information...

  20. 75 FR 54801 - Account Ownership and Control Report

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-09

    ... COMMODITY FUTURES TRADING COMMISSION 17 CFR Part 16 RIN 3038-AC63 Account Ownership and Control...'') that calls for the collection of ownership, control and related information.\\1\\ The new deadline for..., DC 20581. Comments may be submitted via e-mail at [email protected] . ``Account Ownership and Control...

  1. Improving the Collection of Student Accounts at Allen County Community College.

    ERIC Educational Resources Information Center

    Geffert, Barbara

    During the past several years, Allen County Community College has experienced a growing number of uncollected student accounts. In an effort to encourage timely payment of student charges, lower the number of students receiving payment deferments, increase cash flow at the beginning of each semester, and reduce the number of bad debts being…

  2. 78 FR 43182 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-19

    ... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID: DoD-2013-OS-0160] Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. SUMMARY: In... collection instruments, please write to the Defense Finance and Accounting Services--Columbus, Ohio, 3990 E...

  3. Spacecraft Maximum Allowable Concentrations for Selected Airborne Contaminants. Volume 2

    NASA Technical Reports Server (NTRS)

    1996-01-01

    The National Aeronautics and Space Administration (NASA) is aware of the potential toxicological hazards to humans that might be associated with prolonged spacecraft missions. Despite major engineering advances in controlling the atmosphere within spacecraft, some contamination of the air appears inevitable. NASA has measured numerous airborne contaminants during space missions. As the missions increase in duration and complexity, ensuring the health and well-being of astronauts traveling and working in this unique environment becomes increasingly difficult. As part of its efforts to promote safe conditions aboard spacecraft, NASA requested the National Research Council (NRC) to develop guidelines for establishing spacecraft maximum allowable concentrations (SMACs) for contaminants, and to review SMACs for various space-craft contaminants to determine whether NASA's recommended exposure limits are consistent with the guidelines recommended by the subcommittee. In response to NASA's request, the NRC organized the Subcommittee on Guidelines for Developing Spacecraft Maximum Allowable Concentrations for Space Station Contaminants within the Committee On Toxicology (COT). In the first phase of its work, the subcommittee developed the criteria and methods for preparing SMACs for spacecraft contaminants. The subcommittee's report, entitled Guidelines for Developing Spacecraft Maximum Allowable Concentrations for Space Station Contaminants, was published in 1992. The executive summary of that report is reprinted as Appendix A of this volume. In the second phase of the study, the Subcommittee on Spacecraft Maximum Allowable Concentrations reviewed reports prepared by NASA scientists and contractors recommending SMACs for approximately 35 spacecraft contaminants. The subcommittee sought to determine whether the SMAC reports were consistent with the 1992 guidelines. Appendix B of this volume contains the SMAC reports for 12 chemical contaminants that have been reviewed for

  4. Research to Support the Determination of Spacecraft Maximum Acceptable Concentrations of Potential Atmospheric Contaminants

    NASA Technical Reports Server (NTRS)

    Orr, John L.

    1997-01-01

    In many ways, the typical approach to the handling of bibliographic material for generating review articles and similar manuscripts has changed little since the use of xerographic reproduction has become widespread. The basic approach is to collect reprints of the relevant material and place it in folders or stacks based on its dominant content. As the amount of information available increases with the passage of time, the viability of this mechanical approach to bibliographic management decreases. The personal computer revolution has changed the way we deal with many familiar tasks. For example, word processing on personal computers has supplanted the typewriter for many applications. Similarly, spreadsheets have not only replaced many routine uses of calculators but have also made possible new applications because the cost of calculation is extremely low. Objective The objective of this research was to use personal computer bibliographic software technology to support the determination of spacecraft maximum acceptable concentration (SMAC) values. Specific Aims The specific aims were to produce draft SMAC documents for hydrogen sulfide and tetrachloroethylene taking maximum advantage of the bibliographic software.

  5. Burnout among Accounting and Finance Academics in Ireland

    ERIC Educational Resources Information Center

    Byrne, Marann; Chughtai, Aamir; Flood, Barbara; Murphy, Evelyn; Willis, Pauline

    2013-01-01

    Purpose: The purpose of this paper is to assess the levels of burnout experienced by accounting and finance academics in Ireland. Design/methodology/approach: Data for this cross-sectional survey study were collected from 100 accounting and finance academics teaching in Irish third level institutions. Independent sample "t"-tests, one…

  6. Student Loan Collection Procedures.

    ERIC Educational Resources Information Center

    National Association of College and University Business Officers, Washington, DC.

    This manual on the collection of student loans is intended for the use of business officers and loan collection personnel of colleges and universities of all sizes. The introductory chapter is an overview of sound collection practices and procedures. It discusses the making of a loan, in-school servicing of the accounts, the exit interview, the…

  7. Characteristics of Accounting Faculty in the U.S.

    ERIC Educational Resources Information Center

    Kamath, Ravindra R.; Meier, Heidi Hylton; Thomas, Edward G.

    2009-01-01

    In this article, the academic and personal characteristics of Accounting faculty members at Colleges and Universities in the United States are analyzed to determine the demographics of the Accounting Professorate. Data on 12 variables were collected for the 2004-2005 academic year as a means of constructing a professional profile of the typical…

  8. Evaluation of BBL CHROMagar O157 versus Sorbitol-MacConkey Medium for Routine Detection of Escherichia coli O157 in a Centralized Regional Clinical Microbiology Laboratory▿

    PubMed Central

    Church, D. L.; Emshey, D.; Semeniuk, H.; Lloyd, T.; Pitout, J. D.

    2007-01-01

    The performance of BBL CHROMagar O157 (CHROM) versus that of sorbitol-MacConkey (SMAC) media for detection of Escherichia coli O157 was determined for a 3-month period. Results for 27/3,116 (0.9%) stool cultures were positive. CHROM had a higher sensitivity (96.30%) and negative predictive value (100%) and a better diagnostic efficiency than SMAC. Labor and material costs decreased when CHROM was used. PMID:17634298

  9. Sorafenib inhibits therapeutic induction of necroptosis in acute leukemia cells.

    PubMed

    Feldmann, Friederike; Schenk, Barbara; Martens, Sofie; Vandenabeele, Peter; Fulda, Simone

    2017-09-15

    Induction of necroptosis has emerged as an alternative approach to trigger programmed cell death, in particular in apoptosis-resistant cancer cells. Recent evidence suggests that kinase inhibitors targeting oncogenic B-RAF can also affect Receptor-interacting serine/threonine-protein kinase (RIP)1 and RIP3. Sorafenib, a multi-targeting kinase inhibitor with activity against B-RAF, is used for the treatment of acute leukemia. In the present study, we therefore investigated whether Sorafenib interferes with therapeutic induction of necroptosis in acute leukemia. Here, we report that Sorafenib inhibits necroptotic signaling and cell death in two models of necroptosis in acute leukemia. Sorafenib significantly reduces Second mitochondria-derived activator of caspases (Smac) mimetic-induced necroptosis in apoptosis-resistant acute myeloid leukemia (AML) cells as well as Smac mimetic/Tumor Necrosis Factor (TNF)α-induced necroptosis in FADD-deficient acute lymphoblastic leukemia (ALL) cells. Sub- to low micromolar concentrations of Sorafenib corresponding to its plasma levels reported in cancer patients are sufficient to inhibit necroptosis, emphasizing the clinical relevance of our findings. Furthermore, Sorafenib blocks Smac mimetic-mediated phosphorylation of mixed-lineage kinase domain-like protein (MLKL) that marks its activation, indicating that Sorafenib targets components upstream of MLKL such as RIP1 and RIP3. Intriguingly, Sorafenib reduces the Smac mimetic/TNFα-stimulated interaction of RIP1 with RIP3 and MLKL, demonstrating that it interferes with the assembly of the necrosome complex. Importantly, Sorafenib significantly protects primary, patient-derived AML blasts from Smac mimetic-induced necroptosis. By demonstrating that Sorafenib limits the anti-leukemic activity of necroptosis-inducing drugs in acute leukemia cells, our study has important implications for the use of Sorafenib in the treatment of acute leukemia.

  10. JSD: Parallel Job Accounting on the IBM SP2

    NASA Technical Reports Server (NTRS)

    Saphir, William; Jones, James Patton; Walter, Howard (Technical Monitor)

    1995-01-01

    The IBM SP2 is one of the most promising parallel computers for scientific supercomputing - it is fast and usually reliable. One of its biggest problems is a lack of robust and comprehensive system software. Among other things, this software allows a collection of Unix processes to be treated as a single parallel application. It does not, however, provide accounting for parallel jobs other than what is provided by AIX for the individual process components. Without parallel job accounting, it is not possible to monitor system use, measure the effectiveness of system administration strategies, or identify system bottlenecks. To address this problem, we have written jsd, a daemon that collects accounting data for parallel jobs. jsd records information in a format that is easily machine- and human-readable, allowing us to extract the most important accounting information with very little effort. jsd also notifies system administrators in certain cases of system failure.

  11. Overcoming chemotherapy drug resistance by targeting inhibitors of apoptosis proteins (IAPs).

    PubMed

    Rathore, Rama; McCallum, Jennifer E; Varghese, Elizabeth; Florea, Ana-Maria; Büsselberg, Dietrich

    2017-07-01

    Inhibitors of apoptosis (IAPs) are a family of proteins that play a significant role in the control of programmed cell death (PCD). PCD is essential to maintain healthy cell turnover within tissue but also to fight disease or infection. Uninhibited, IAPs can suppress apoptosis and promote cell cycle progression. Therefore, it is unsurprising that cancer cells demonstrate significantly elevated expression levels of IAPs, resulting in improved cell survival, enhanced tumor growth and subsequent metastasis. Therapies to target IAPs in cancer has garnered substantial scientific interest and as resistance to anti-cancer agents becomes more prevalent, targeting IAPs has become an increasingly attractive strategy to re-sensitize cancer cells to chemotherapies, antibody based-therapies and TRAIL therapy. Antagonism strategies to modulate the actions of XIAP, cIAP1/2 and survivin are the central focus of current research and this review highlights advances within this field with particular emphasis upon the development and specificity of second mitochondria-derived activator of caspase (SMAC) mimetics (synthetic analogs of endogenously expressed inhibitors of IAPs SMAC/DIABLO). While we highlight the potential of SMAC mimetics as effective single agent or combinatory therapies to treat cancer we also discuss the likely clinical implications of resistance to SMAC mimetic therapy, occasionally observed in cancer cell lines.

  12. A sestrin-dependent Erk/Jnk/p38 MAPK activation complex inhibits immunity during ageing

    PubMed Central

    Lanna, Alessio; Gomes, Daniel C O; Muller-Durovic, Bojana; McDonnell, Thomas; Escors, David; Gilroy, Derek W; Lee, Jun Hee; Karin, Michael; Akbar, Arne N

    2016-01-01

    Mitogen activated protein kinases (MAPKs) including Erk, Jnk and p38 regulate diverse cellular functions, and are thought to be controlled by independent upstream activation cascades. Here we show that the sestrins bind to and co-ordinate simultaneous Erk, Jnk and p38 MAPK activation in T lymphocytes within a new immune-inhibitory complex (sestrin-MAPK Activation Complex; sMAC). Whereas sestrin ablation resulted in broad reconstitution of immune function in stressed T cells, inhibition of individual MAPKs only allowed partial functional recovery. T cells from old humans and mice were more likely to form the sMAC, and disruption of this complex restored antigen-specific functional responses in these cells. Correspondingly, sestrin deficiency or simultaneous inhibition of all three MAPKs enhanced vaccine responsiveness in old mice. Thus, disruption of sMAC provides a foundation for rejuvenating immunity during ageing. PMID:28114291

  13. 78 FR 4175 - Agency Information Collection Activities: Renewal of Currently Approved Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-18

    ... RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD Agency Information Collection Activities: Renewal of Currently Approved Collection; Comment Request Correction In notice document 2012-30952, appearing on page 76097, in the issue of Wednesday, December 26, 2012, make the following correction: In the...

  14. 75 FR 75725 - Financial Management Service; Proposed Collection of Information: Tax Time Card Account Pilot...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-06

    ... Information: Tax Time Card Account Pilot, Screening, Focus Groups, and Study AGENCY: Financial Management... general public and other Federal agencies to take this opportunity to comment on a continuing information... Account Pilot Screening, Focus Groups, and Study.'' DATES: Written comments should be received on or...

  15. 32 CFR 644.412 - Transfer of custody and accountability.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Transfer of custody and accountability. The DE will transfer custody and accountability or will coordinate the transfer, as appropriate. The DE will collect any reimbursement and obtain any releases required. Where a leasehold is involved, the DE will furnish the transferee a copy of the lease and advice of the...

  16. 22 CFR 213.14 - Contracting for collection services.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts to private collection agencies; (g) Refer accounts to DOJ for litigation; (h) Report written off...) Refer accounts to credit bureaus; (c) Skiptracing; (d) Purchase credit reports to assist in the...

  17. 78 FR 20095 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-03

    ...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In... of the proposal and associated collection instruments, please write to Defense Finance and Accounting... by the Directorate of Annuity Pay, Defense Finance and Accounting Service--Cleveland (DFAS-CL/JFBDA...

  18. 75 FR 14577 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-26

    ...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In... Accounting Service announces the extension of a proposed public information collection and seeks public... Management Policy Division, Defense Finance and Accounting Service Indianapolis, DFAS-NPD/IN, ATTN: Mr...

  19. 38 CFR 1.917 - Contracting for collection services.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... account for all amounts collected; (4) Upon returning an account to VA for subsequent referral to the... collected under the contract). Payment of the fee under this type of contract must be charged to available... prevailing commercial practice; (3) VA may enter into a contract under paragraph (b)(1) of this section only...

  20. 77 FR 63296 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-16

    ... Finance and Accounting Service announces the proposed public information collection and seeks public... Accounting Service (DFAS). The information from the DD Form X602 is used by DFAS in processing the applicant...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. [[Page 63297

  1. 77 FR 63298 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-16

    ...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In... Accounting Service announces the proposed public information collection and seeks public comment on the... Accounting Service--Cleveland, 1240 East Ninth St., ATTN: JBJDA--Mr. Charles Moss, Room 1569, Cleveland, OH...

  2. 75 FR 73133 - Agency Information Collection Activities: Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-29

    ... Energy Agency (IAEA). Licensees use Form 741 to make inventory and accounting reports for certain source.... This form enables NRC to collect, retrieve, analyze, and submit the data to IAEA to fulfill its...

  3. 78 FR 79014 - Agency Information Collection Activities: Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-27

    ... Agency (IAEA). Licensees use Form 741 to make inventory and accounting reports for certain source or... enables the NRC to collect, retrieve, analyze, and submit the data to IAEA to fulfill its reporting...

  4. 75 FR 22633 - Proposed Information Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-29

    ... RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD Proposed Information Collection ACTION: Notice of... Board (Board) invites public comments on a revision of a currently approved collection of information (OMB number 0430-0004). [[Page 22634

  5. 78 FR 47009 - Agency Information Collection Activities: Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-02

    ... action to submit an information collection request to the Office of Management and Budget (OMB) and... accounting programs and to confirm the absence of (or detect the occurrence of) SNM theft or diversion. NUREG...

  6. 77 FR 6091 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-07

    ...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In... Accounting Service announces a proposed public information collection and seeks public comment on the... Accounting Service--Cleveland, P.O. Box 998002, Cleveland, OH 44199-8002; or call Mr. Scott Lafferty at (216...

  7. 25 CFR 30.150 - Information collection.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Information collection. 30.150 Section 30.150 Indians... and Accountability § 30.150 Information collection. Notwithstanding any other provision of law, no..., a collection of information subject to the requirements of the Paperwork Reduction Act of 1995 (44 U...

  8. eNOS S-nitrosylates β-actin on Cys374 and regulates PKC-θ at the immune synapse by impairing actin binding to profilin-1

    PubMed Central

    García-Ortiz, Almudena; Martín-Cofreces, Noa B.; Ibiza, Sales; Ortega, Ángel; Izquierdo-Álvarez, Alicia; Trullo, Antonio; Victor, Víctor M.; Calvo, Enrique; Sot, Begoña; Martínez-Ruiz, Antonio; Vázquez, Jesús; Sánchez-Madrid, Francisco

    2017-01-01

    The actin cytoskeleton coordinates the organization of signaling microclusters at the immune synapse (IS); however, the mechanisms involved remain poorly understood. We show here that nitric oxide (NO) generated by endothelial nitric oxide synthase (eNOS) controls the coalescence of protein kinase C-θ (PKC-θ) at the central supramolecular activation cluster (c-SMAC) of the IS. eNOS translocated with the Golgi to the IS and partially colocalized with F-actin around the c-SMAC. This resulted in reduced actin polymerization and centripetal retrograde flow of β-actin and PKC-θ from the lamellipodium-like distal (d)-SMAC, promoting PKC-θ activation. Furthermore, eNOS-derived NO S-nitrosylated β-actin on Cys374 and impaired actin binding to profilin-1 (PFN1), as confirmed with the transnitrosylating agent S-nitroso-L-cysteine (Cys-NO). The importance of NO and the formation of PFN1-actin complexes on the regulation of PKC-θ was corroborated by overexpression of PFN1- and actin-binding defective mutants of β-actin (C374S) and PFN1 (H119E), respectively, which reduced the coalescence of PKC-θ at the c-SMAC. These findings unveil a novel NO-dependent mechanism by which the actin cytoskeleton controls the organization and activation of signaling microclusters at the IS. PMID:28394935

  9. 76 FR 56823 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-14

    ... forth several information collection requirements. Rule 6e-2 provides a separate account with an... the collection of information on respondents, including through the use of automated collection..., Copies Available From: Securities and Exchange Commission, Office of Investor Education and Advocacy...

  10. 78 FR 43003 - Proposed Collection; Comment Request on Information Collection Tools Relating to the Offshore...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-18

    ... accounts and undisclosed foreign entities to avoid or evade tax into compliance with United States tax laws... information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506... offering people with undisclosed income from offshore accounts an opportunity to get current with their tax...

  11. 14 CFR 158.69 - Recordkeeping and auditing: Collecting carriers.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Reporting, Recordkeeping and Audits § 158... than 50,000 PFC's annually shall provide for an audit at least annually of its PFC account. (1) The... maintain for each public agency for which they collect a PFC an accounting record of PFC revenue collected...

  12. 14 CFR 158.69 - Recordkeeping and auditing: Collecting carriers.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Reporting, Recordkeeping and Audits § 158... than 50,000 PFC's annually shall provide for an audit at least annually of its PFC account. (1) The... maintain for each public agency for which they collect a PFC an accounting record of PFC revenue collected...

  13. 26 CFR 301.7512-1 - Separate accounting for certain collected taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... merchandise, at any roof garden, cabaret, or other similar place, to the extent that such tax on amounts paid on or after January 1, 1959, is required to be collected by the proprietor of the roof garden...

  14. 26 CFR 301.7512-1 - Separate accounting for certain collected taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... merchandise, at any roof garden, cabaret, or other similar place, to the extent that such tax on amounts paid on or after January 1, 1959, is required to be collected by the proprietor of the roof garden...

  15. 26 CFR 301.7512-1 - Separate accounting for certain collected taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... merchandise, at any roof garden, cabaret, or other similar place, to the extent that such tax on amounts paid on or after January 1, 1959, is required to be collected by the proprietor of the roof garden...

  16. 26 CFR 301.7512-1 - Separate accounting for certain collected taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... merchandise, at any roof garden, cabaret, or other similar place, to the extent that such tax on amounts paid on or after January 1, 1959, is required to be collected by the proprietor of the roof garden...

  17. 77 FR 58401 - Proposed Collection: Comment Request: Drug Accountability Report Form and Investigator...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-20

    ... data collection projects, the National Cancer Institute (NCI), the National Institutes of Health (NIH...) (OMB No. 0925-0613). Type of Information Collection Request: Revision. Need and Use of Information... physicians who specialize in the treatment of patients with cancer. Data obtained from the Drug...

  18. 78 FR 40142 - Agency Information Collection Activities: Proposed Collection Renewal; Comment Request Re...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-03

    ... with an accounting of the FDIC's assessment. Request for Comment Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the FDIC's functions...

  19. 78 FR 33469 - Proposed Collection: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-04

    ...: 1535-0127. Abstract: The information is requested to establish an investor account, issue and redeem... burden of the collection of information on respondents, including through the use of automated collection... agencies to take this opportunity to comment on proposed and/or continuing information collections, as...

  20. 76 FR 50452 - Information Collection Activity; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-15

    ... Telecommunications borrowers for maintaining financial accounting and recordkeeping. The collection consists of the requirement to maintain an index of records and the recordkeeping associated with the accounting system of the...., SW., Washington, DC 20250-1522. Fax: (202) 720-8435. Title: Accounting Requirements for Electric and...

  1. Transformation of Air Quality Monitor Data from the International Space Station into Toxicological Effect Groups

    NASA Technical Reports Server (NTRS)

    James, John T.; Zalesak, Selina M.

    2011-01-01

    The primary reason for monitoring air quality aboard the International Space Station (ISS) is to determine whether air pollutants have collectively reached a concentration where the crew could experience adverse health effects. These effects could be near-real-time (e.g. headache, respiratory irritation) or occur late in the mission or even years later (e.g. cancer, liver toxicity). Secondary purposes for monitoring include discovery that a potentially harmful compound has leaked into the atmosphere or that air revitalization system performance has diminished. Typical ISS atmospheric trace pollutants consist of alcohols, aldehydes, aromatic compounds, halo-carbons, siloxanes, and silanols. Rarely, sulfur-containing compounds and alkanes are found at trace levels. Spacecraft Maximum Allowable Concentrations (SMACs) have been set in cooperation with a subcommittee of the National Research Council Committee on Toxicology. For each compound and time of exposure, the limiting adverse effect(s) has been identified. By factoring the analytical data from the Air Quality Monitor (AQM), which is in use as a prototype instrument aboard the ISS, through the array of compounds and SMACs, the risk of 16 specific adverse effects can be estimated. Within each adverse-effect group, we have used an additive model proportioned to each applicable 180-day SMAC to estimate risk. In the recent past this conversion has been performed using archival data, which can be delayed for months after an air sample is taken because it must be returned to earth for analysis. But with the AQM gathering in situ data each week, NASA is in a position to follow toxic-effect groups and correlate these with any reported crew symptoms. The AQM data are supplemented with data from real-time CO2 instruments aboard the ISS and from archival measurements of formaldehyde, which the AQM cannot detect.

  2. 75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-20

    ... Accounting Standards Administration AGENCIES: Department of Defense (DOD), General Services Administration... extension of a previously approved information collection requirement concerning cost accounting standards... include pertinent rules and regulations related to the Cost Accounting Standards along with necessary...

  3. Children's Accounts of Sibling Jealousy and Their Implicit Theories about Relationships

    ERIC Educational Resources Information Center

    Thompson, Julie A.; Halberstadt, Amy G.

    2008-01-01

    In two studies, fifth- and sixth-grade children's descriptive accounts of sibling jealousy were related to their implicit theories about relationships. Children's jealousy accounts were collected via structured interviews; their implicit theories were assessed by questionnaire. In both studies, children reported experiencing mild to moderate…

  4. 78 FR 18342 - Federal Acquisition Regulation; Submission for OMB Review; Change Order Accounting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-26

    ...; Submission for OMB Review; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. A notice was published in the Federal Register at 77 FR 51804... Collection 9000- 0026, Change Order Accounting, by any of the following methods: Regulations.gov : http://www...

  5. Psychiatrists' accounts of insight.

    PubMed

    Galasinski, Dariusz; Opalinski, Konrad

    2012-11-01

    Our main aim was to examine how insight into schizophrenia is discursively represented in psychiatrists' accounts, how these accounts relate to the current psychiatric literature on insight, and their potential clinical consequences. The article is anchored in the constructionist view of discourse and is based on nine semistructured interviews with specialist psychiatrists. We discuss three dimensions of insight into schizophrenia in the data we collected: a sense of illness, criticism, and readiness to receive treatment. We argue that they are embodiments of the dominant medical perspective in the relations between patients and physicians. Whereas in the former two it is possessing and accepting psychiatric knowledge which constitutes having insight, in the latter it is unquestioning acceptance and trust in whatever treatment the doctor deems fit to administer. We conclude with a discussion of medicalization of experience of mental illness, which appears to be the preferred mode of patient narrative for psychiatrists.

  6. Grid accounting service: state and future development

    NASA Astrophysics Data System (ADS)

    Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

    2014-06-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  7. Grid accounting service: state and future development

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

    Levshina, T.; Sehgal, C.; Bockelman, B.

    2014-01-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at Universitymore » of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.« less

  8. DRG systems in Europe: variations in cost accounting systems among 12 countries.

    PubMed

    Tan, Siok Swan; Geissler, Alexander; Serdén, Lisbeth; Heurgren, Mona; van Ineveld, B Martin; Redekop, W Ken; Hakkaart-van Roijen, Leona

    2014-12-01

    Diagnosis-related group (DRG)-based hospital payment systems have gradually become the principal means of reimbursing hospitals in many European countries. Owing to the absence or inaccuracy of costs related to DRGs, these countries have started to routinely collect cost accounting data. The aim of the present article was to compare the cost accounting systems of 12 European countries. A standardized questionnaire was developed to guide comprehensive cost accounting system descriptions for each of the 12 participating countries. The cost accounting systems of European countries vary widely by the share of hospital costs reimbursed through DRG payment, the presence of mandatory cost accounting and/or costing guidelines, the share of cost collecting hospitals, costing methods and data checks on reported cost data. Each of these aspects entails a trade-off between accuracy of the cost data and feasibility constraints. Although a 'best' cost accounting system does not exist, our cross-country comparison gives insight into international differences and may help regulatory authorities and hospital managers to identify and improve areas of weakness in their cost accounting systems. Moreover, it may help health policymakers to underpin the development of a cost accounting system. © The Author 2014. Published by Oxford University Press on behalf of the European Public Health Association. All rights reserved.

  9. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-28

    ...; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD... collection requirement concerning cost accounting standards administration. A notice was published in the...- 0129, Cost Accounting Standards Administration by any of the following methods: Regulations.gov : http...

  10. 29 CFR 1450.17 - Contracting for collection services.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Practices Act, 15 U.S.C. 1692; (3) The contractor must be required to account strictly for all amounts collected; (4) The contractor must agree that uncollectible accounts shall be returned with appropriate... returning an account to FMCS for subsequent referral to the Department of Justice for litigation. (b...

  11. Future Directions for the National Health Accounts

    PubMed Central

    Huskamp, Haiden A.; Newhouse, Joseph P.

    1999-01-01

    Over the past 15 years, the Health Care Financing Administration (HCFA) has engaged in ongoing efforts to improve the methodology and data collection processes used to develop the national health accounts (NHA) estimates of national health expenditures (NHE). In March 1998, HCFA initiated a third conference to explore possible improvements or useful extensions to the current NHA projects. This article summarizes the issues discussed at the conference, provides an overview of three commissioned papers on future directions for the NHA that were presented, and summarizes suggestions made by participants regarding future directions for the accounts. PMID:11481786

  12. Integer programming applications: Bond trading, mortgage backed security financing, and FASB 115 accounting

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

    Nauss, R.

    1994-12-31

    In this review we describe three integer programming applications involving fixed income securities. A bond trading model is presented that features a number of possible different objectives and collections of constraints including future interest rate scenarios. A mortgage backed security (MBS) financing model that accounts for potential defaults in the MBS is also presented. Finally we describe an approach to allocate collections of bank securities into three categories: hold to maturity, available for sale, or trading. Placement of securities in these categories affects the capital, net income, and liquidity of a bank according to new accounting rules promulgated by themore » Financial Accounting Standards Board.« less

  13. 75 FR 61763 - Submission of OMB Review; Comment Request; Drug Accountability Record (Form NIH 2564) (NCI)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-06

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

  14. 75 FR 57035 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-17

    ... collection; Title of Information Collection: QualityNet Identity Management System (QIMS) Account Form; Use: The QualityNet Identity Management System (QIMS) account registration form must be completed by any...

  15. Government Accountability Reports and Public Education Policy: Studying Political Actors' Decision-Making

    ERIC Educational Resources Information Center

    Salazar, Timothy Ross

    2013-01-01

    This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

  16. 76 FR 22450 - Agency Information Collection Activities; Proposed Information Collection Requirements; Comment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-21

    ... Officer, (202) 452-3829, Division of Research and Statistics, Board of Governors of the Federal Reserve... the information collection, including the validity of the methodology and assumptions used; (c) Ways... measures (such as regulatory or accounting). The agencies' burden estimates for these information...

  17. 78 FR 51170 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-20

    ... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID: DoD-2013-OS-0176] Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. In compliance..., please write to the Defense Finance and Accounting Services-Cleveland, 1240 East 9th Street, Cleveland...

  18. 78 FR 41035 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-09

    ...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In compliance with Section 3506(c)(2)(A) of the Paperwork Reduction Act of 1995, the Defense Finance and Accounting Service (DFAS) announces a proposed public information collection and seeks public comment on the...

  19. 78 FR 43182 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-19

    ... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID: DoD-2013-OS-0162] Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. In compliance... to the Defense Finance and Accounting Services-Cleveland, 1240 East 9th Street, Cleveland, OH 44199...

  20. 75 FR 21247 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-23

    ...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In compliance with section 3506(c)(2)(A) of the Paperwork Reduction Act of 1995, the Defense Finance and... collection instruments, please write to the Defense Finance and Accounting Service--Cleveland, Retired and...

  1. 78 FR 43864 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-22

    ...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In compliance with Section 3506(c)(2)(A) of the Paperwork Reduction Act of 1995, the Defense Finance and Accounting Service announces a proposed public information collection and seeks public comment on the...

  2. 12 CFR 9.18 - Collective investment funds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... participating accounts. (2) Fund management. A bank administering a collective investment fund shall have exclusive management thereof, except as a prudent person might delegate responsibilities to others. 3 3 If a... other unfair results to participating accounts in the STIF; (H) Adopt procedures for stress testing the...

  3. 78 FR 59080 - Data Collection Available for Public Comments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-25

    ... estimated burden and enhance the quality of the collections, to Carol Fendler, Supervisor System Accountant... FURTHER INFORMATION CONTACT: Carol Fendler, System Accountant, 202- 205-7559 [email protected] Curtis...

  4. 75 FR 48302 - Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-10

    ....gov ). FOR FURTHER INFORMATION CONTACT: For information on credit account approval for reimbursable..., at (301) 851-2908. SUPPLEMENTARY INFORMATION: Title: Credit Account Approval for Reimbursable... Inspection Service [Docket No. APHIS-2010-0071] Notice of Request for Extension of Approval of an Information...

  5. An information theory account of cognitive control.

    PubMed

    Fan, Jin

    2014-01-01

    Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.

  6. An information theory account of cognitive control

    PubMed Central

    Fan, Jin

    2014-01-01

    Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory. PMID:25228875

  7. Accounts receivable reports: underutilized mining tools.

    PubMed

    Wallace, R

    1999-01-01

    There is gold to be found in accounts receivable reports for those willing to mine the data. The key is to know how to interpret the information buried within the numbers and use it to recover monies owed. This article identifies seven reports that should be staples in every organization committed to improving its overall collection performance. Also included are tips on understanding reports and implementing changes.

  8. 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)

  9. Adsorption of basic Red 46 using sea mango (Cerbera odollam) based activated carbon

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

    Azmi, Nur Azira Iqlima; Zainudin, Nor Fauziah; Ali, Umi Fazara Md

    Sea mango or Cerbera Odollam is another source of carbonaceous material that can be found abundantly in Malaysia. In this research, it is used as a new agricultural source of activated carbon. Sea mango activated carbon was prepared by chemical activation using potassium hydroxide (KOH). The sea mango was soaked in KOH at impregnation ratio of 1:1 and followed by carbonization at temperature of 600°C for 1 hour. The sample was then characterized using Scanning Electron Microscope (SEM) for surface morphology, while Brunauer-Emmett-Teller (BET) was used to study the surface area. The result shown that sea mango activated carbon (SMAC)more » developed new pores on its surface and the BET surface area measured was 451.87 m{sup 2}/g. The SMAC performance was then tested for the removal of Basic Red 46 in batch process. The removal of Basic Red 46 (50 mg/L, natural pH, 0.1 g SMAC) was more than 99% in 15 minutes where it reached equilibrium in 30 minutes.« less

  10. Adsorption of basic Red 46 using sea mango (Cerbera odollam) based activated carbon

    NASA Astrophysics Data System (ADS)

    Azmi, Nur Azira Iqlima; Zainudin, Nor Fauziah; Ali, Umi Fazara Md

    2015-05-01

    Sea mango or Cerbera Odollam is another source of carbonaceous material that can be found abundantly in Malaysia. In this research, it is used as a new agricultural source of activated carbon. Sea mango activated carbon was prepared by chemical activation using potassium hydroxide (KOH). The sea mango was soaked in KOH at impregnation ratio of 1:1 and followed by carbonization at temperature of 600°C for 1 hour. The sample was then characterized using Scanning Electron Microscope (SEM) for surface morphology, while Brunauer-Emmett-Teller (BET) was used to study the surface area. The result shown that sea mango activated carbon (SMAC) developed new pores on its surface and the BET surface area measured was 451.87 m2/g. The SMAC performance was then tested for the removal of Basic Red 46 in batch process. The removal of Basic Red 46 (50 mg/L, natural pH, 0.1 g SMAC) was more than 99% in 15 minutes where it reached equilibrium in 30 minutes.

  11. 49 CFR Appendix I to Part 1201 - Certification of Branch Line Accounting System Records

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Certification of Branch Line Accounting System... RAILROAD COMPANIES Pt. 1201, App. I Appendix I to Part 1201—Certification of Branch Line Accounting System...__ the branch line accounting system data were collected and maintained for each line that met the...

  12. 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…

  13. 78 FR 43180 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-19

    ... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID: DoD-2013-OS-0161] Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. In compliance... instruments, please write to the Defense Finance and Accounting Services-Cleveland, 1240 East 9th Street, NP...

  14. 78 FR 34161 - Proposed Collection: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-06

    ... Time Deposits. PD F 4144-1--Account Information for U.S. Treasury Securities State and Local Government.... Abstract: The information is requested to establish and maintain accounts for the owners of securities of... agencies to take this opportunity to comment on proposed and/or continuing information collections, as...

  15. 77 FR 25122 - Agency Information Collection Activities: Proposed Collection; Comment Request-Report of School...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-27

    ... agencies on a monthly basis. The form is an intrinsic part of the accounting system currently being used by... States through a Web-based Federal reporting system, and 100 percent of the information is collected...

  16. 75 FR 14659 - Proposed Collection: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-26

    ... of information on respondents, including through the use of automated collection techniques or other... to take this opportunity to comment on proposed and/or continuing information collections, as... Regulations Governing Payments by the Automated Clearing House method on Account of United States Securities...

  17. 78 FR 41084 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Bureau of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-09

    ... and provide bank account information for electronic payments. This program is administered in... DEPARTMENT OF JUSTICE Office of Justice Programs [OMB Number 1121-0235] Agency Information... following information collection request for review and clearance in accordance with the Paperwork Reduction...

  18. 78 FR 26396 - Agency Information Collection Activities; Proposed Collection; Comments Requested; Extension of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-06

    ... determine the need and funding level and provide bank account information for electronic payments. This... DEPARTMENT OF JUSTICE [OMB Number 1121-0235] Agency Information Collection Activities; Proposed... of Justice Programs, Bureau of Justice Assistance, will be submitting the following information...

  19. 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.

  20. Do prevailing societal models influence reports of near-death experiences?: a comparison of accounts reported before and after 1975.

    PubMed

    Athappilly, Geena K; Greyson, Bruce; Stevenson, Ian

    2006-03-01

    Transcendental near-death experiences show some cross-cultural variation that suggests they may be influenced by societal beliefs. The prevailing Western model of near-death experiences was defined by Moody's description of the phenomenon in 1975. To explore the influence of this cultural model, we compared near-death experience accounts collected before and after 1975. We compared the frequency of 15 phenomenological features Moody defined as characteristic of near-death experiences in 24 accounts collected before 1975 and in 24 more recent accounts matched on relevant demographic and situational variables. Near-death experience accounts collected after 1975 differed from those collected earlier only in increased frequency of tunnel phenomena, which other research has suggested may not be integral to the experience, and not in any of the remaining 14 features defined by Moody as characteristic of near-death experiences. These data challenge the hypothesis that near-death experience accounts are substantially influenced by prevailing cultural models.

  1. 75 FR 18525 - Agency Information Collection Activities: Proposed Collection, Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-12

    ... amount or value of production from the leased lands. The lessee is required to report various kinds of... C and D, mandate that companies collect and/or submit information used to value their Federal oil... Form MMS-4393 for Indian leases are included in OMB Control Number 1010-0103. Accounting and Auditing...

  2. Anergic CD4+ T cells form mature immunological synapses with enhanced accumulation of c-Cbl and Cbl-b1

    PubMed Central

    Doherty, Melissa; Osborne, Douglas G.; Browning, Diana L.; Parker, David C.; Wetzel, Scott A.

    2010-01-01

    CD4+ T cell recognition of MHC:peptide complexes in the context of a costimulatory signal results in the large-scale redistribution of molecules at the T-APC interface to form the immunological synapse. The immunological synapse is the location of sustained TCR signaling and delivery of a subset of effector functions. T cells activated in the absence of costimulation are rendered anergic and are hyporesponsive when presented with antigen in the presence of optimal costimulation. Several previous studies have looked at aspects of immunological synapses formed by anergic T cells, but it remains unclear whether there are differences in the formation or composition of anergic immunological synapses. In this study we anergized primary murine CD4+ T cells by incubation of costimulation-deficient, transfected fibroblast APC. Using a combination of TCR, MHC:peptide, and ICAM-1 staining, we found that anergic T cells make mature immunological synapses with characteristic cSMAC and pSMAC domains that were indistinguishable from control synapses. There were small increases in total phosphotyrosine at the anergic synapse along with significant decreases in phosphorylated ERK 1/2 accumulation. Most striking, there was specific accumulation of c-Cbl and Cbl-b to the anergic synapses. Cbl-b, previously shown to be essential in anergy induction, was found in both the pSMAC and the cSMAC of the anergic synapse. This Cbl-b (and c-Cbl) accumulation at the anergic synapse may play an important role in anergy maintenance and/or induction. PMID:20207996

  3. 78 FR 25533 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-01

    ... minimize the burden of the collection of information on respondents, including through the use of automated... to take this opportunity to comment on proposed and/or continuing information collections, as... Regulations Governing Payments by the Automated Clearing House Method on Account of United States Securities...

  4. 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.

  5. 78 FR 15123 - Financial Management Service; Proposed Collection of Information: Accountable Official...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-08

    ... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service; Proposed Collection of...) Program AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of its continuing effort to reduce paperwork...

  6. Performances and Accounts: Reflections on the Kindergarten Experience.

    ERIC Educational Resources Information Center

    Kalekin-Fishman, Devorah

    This paper discusses how kindergarten children and their teachers "perform" in kindergartens and how they "account" for their actions. Reported are conclusions from a series of three studies carried out in 15 Israeli kindergartens. Data for the first two studies were collected in non-participant observations, audio-recordings,…

  7. 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...

  8. 76 FR 2712 - Sara Lee Corporation, Master Data, Cash Applications, Deductions, Collections, Call Center...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-14

    ... Center, Information Technology, Accounts Payable, General Accounts, Financial Accounting, Payroll, and... Corporation, Master Data, Cash Applications, Deductions, Collections, Call Center, Information Technology, Accounts Payable, General Accounts, Financial Accounts, Payroll, and Employee Master Data Departments...

  9. Milwaukee Voucher-School Leaders' Views on Accountability: What Are They, and Why Do They Matter?

    ERIC Educational Resources Information Center

    Ford, Michael R.

    2016-01-01

    This article uses originally collected survey data to determine how leaders of private schools in the nation's oldest school-voucher program define accountability and perceive the state agency charged with holding them accountable. The results indicate voucher-school administrators' views on accountability are influenced by their school's level of…

  10. EFFECTIVE COLLECTION AGENCY USE: THE IMPORTANCE OF INTERNAL POLICIES.

    PubMed

    Scroggins, Robert C

    2014-11-25

    Increasing patient accountability for the cost of healthcare means physician practices likely will need to improve their internal collection processes and consider contracting with an outside collection agency. But choosing a good collection agency is the second priority. The first is establishing well-thought-out and specific internal procedures for collecting as much as possible before turning to an outside collection agency.

  11. J. M. Despréaux' lichens from the Canary Islands and West Africa: an account of a 19th century collection found in an English archive.

    PubMed

    Aguirre-Hudson, Begoña; Whitworth, Isabella; Spooner, Brian M

    2011-01-01

    This is an historical and descriptive account of 28 herbarium specimens, 27 lichens and an alga, found in the archives of Charles Chalcraft, a descendant of the Bedford family, who were dye manufacturers in Leeds, England, in the 19th century. The lichens comprise 13 different morphotypes collected in the Canary Islands and West Africa by the French botanist J. M. Despréaux between 1833 and 1839. The collections include samples of "Roccella fuciformis", "R. phycopsis" and "R. tinctoria" (including the fertile morphotype "R. canariensis"), "Ramalina crispatula" and "R. cupularis", two distinct morphotypes of "Sticta", "S. canariensis" and "S. dufouri", "Physconia enteroxantha", "Pseudevernia furfuracea var. ceratea" and "Pseudocyphellaria argyracea". The herbarium also includes authentic material of "Parmotrema tinctorum" and a probable syntype of "Seirophora scorigena". Most of these species are known as a source of the purple dye orchil, which was used to dye silk and wool.

  12. 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

  13. 78 FR 54862 - Information Collection; General Program Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-06

    ... projection used in loan making and servicing decisions; information needed to establish joint bank accounts... requirements that are applicable to making and servicing direct loans. Information and collections required are... DEPARTMENT OF AGRICULTURE Farm Service Agency Information Collection; General Program...

  14. 77 FR 41874 - Agency Information Collection Activities: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-16

    ... as providing bank account information, maintaining entity information, and updating individual... SOCIAL SECURITY ADMINISTRATION Agency Information Collection Activities: Comment Request The Social Security Administration (SSA) publishes a list of information collection packages requiring...

  15. 76 FR 35913 - Agency Information Collection Activities: Proposed Collection; Comments Requested: U.S. Official...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-20

    ... II Controlled Substances (Accountable Forms); Order Form Requisition; DEA Form 222, 222a, Controlled... Justice (DOJ), Drug Enforcement Administration (DEA) will be submitting the following information... applicable component of the Department sponsoring the collection: Form number: DEA Forms 222 and 222a...

  16. 78 FR 69451 - Information Collection; Request for Public Comments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-19

    ... governments (including State auditors), the American Institute of Certified Public Accountants, certified public accountants (CPAs), Federal agencies and a grantee. The comments received relating to the... OFFICE OF MANAGEMENT AND BUDGET Information Collection; Request for Public Comments AGENCY: Office...

  17. 77 FR 49060 - Proposed Information Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-15

    ... Public Law 111-47, section 501(a). Section 1471 is part of the new Foreign Account Tax Compliance Act... of the new Foreign Account Tax Compliance Act (FATCA) legislative framework to obtain reporting from... proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995...

  18. 77 FR 27264 - Agency Information Collection Activities: Proposed Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-09

    ... behalf, such as providing bank account information, maintaining entity information, and updating... SOCIAL SECURITY ADMINISTRATION Agency Information Collection Activities: Proposed Request The Social Security Administration (SSA) publishes a list of information collection packages requiring...

  19. 76 FR 44400 - Proposed Information Collection (Certificate as to Assets) Activity: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-25

    ... response to this notice. This notice solicits comments on the information needed to audit accountings of... proposed collection of information is necessary for the proper performance of VBA's functions, including... by VA use the data collected to verify the fiduciaries' accounting of a beneficiary's estate...

  20. 77 FR 45379 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Termination...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-31

    ...) sponsored information collection request (ICR) titled, ``Termination of Abandoned Individual Account Plans... DEPARTMENT OF LABOR Office of the Secretary Agency Information Collection Activities; Submission for OMB Review; Comment Request; Termination of Abandoned Individual Account Plans ACTION: Notice...

  1. 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...

  2. Quantal concept of T-cell activation: adhesion domains as immunological synapses

    NASA Astrophysics Data System (ADS)

    Sackmann, Erich

    2011-06-01

    Adhesion micro-domains (ADs) formed during encounters of lymphocytes with antigen-presenting cells (APC) mediate the genetic expression of quanta of cytokines interleukin-2 (IL-2). The IL-2-induced activation of IL-2 receptors promotes the stepwise progression of the T-cells through the cell cycle, hence their name, immunological synapses. The ADs form short-lived reaction centres controlling the recruitment of activators of the biochemical pathway (the kinases Lck and ZAP) while preventing the access of inhibitors (phosphatase CD45) through steric repulsion forces. CD45 acts as the generator of adhesion domains and, through its role as a spacer protein, also as the promoter of the reaction. In a second phase of T-cell-APC encounters, long-lived global reaction spaces (called supramolecular activation complexes (SMAC)) form by talin-mediated binding of the T-cell integrin (LFA-1) to the counter-receptor ICAM-1, resulting in the formation of ring-like tight adhesion zones (peripheral SMAC). The ADs move to the centre of the intercellular adhesion zone forming the central SMAC, which serve in the recycling of the AD. We propose that cell stimulation is triggered by integrating the effect evoked by the short-lived adhesion domains. Similar global reaction platforms are formed by killer cells to destruct APC. We present a testable mechanical model showing that global reaction spaces (SMAC or dome-like contacts between cytotoxic cells and APC) form by self-organization through delayed activation of the integrin-binding affinity and stabilization of the adhesion zones by F-actin recruitment. The mechanical stability and the polarization of the adhering T-cells are mediated by microtubule-actin cross-talk.

  3. 76 FR 13125 - Information Collection Activity; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-10

    ... meeting (e.g., the selection of board members, managers, attorneys, certified public accountants, or other... members of the public and affected agencies have an opportunity to comment on information collection and... collection package to accurately reflect the current number of respondents. Estimate of Burden: Public...

  4. 78 FR 21937 - Proposed Agency Information Collection Request: Comment Request; Great Lakes Accountability...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-12

    ..., mechanical, or other technological collection techniques or other forms of information technology, e.g... Department of the Interior, Environment, and Related Agencies Appropriations Act, 2010 (Pub. L. 111-88) and...

  5. 76 FR 4348 - Labor-Management Cooperation Grant Program Information Collection Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-25

    ...: Application for Federal Assistance (SF-424), Accounting System and Financial Capability Questionnaire (LM-3... the estimated time per response is 60 minutes. The Accounting System and Financial Capability... the information were not collected, there could be no accounting for the activities of the program...

  6. 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…

  7. 76 FR 58809 - Notice of Public Information Collection(s) Being Submitted for Review and Approval to the Office...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-22

    ..., including the use of automated collection techniques or other forms of information technology; and (e) ways..., 43-04, is used to administer the Commission's accounting, jurisdictional separations and access...

  8. 45 CFR 30.30 - Termination of collection activity.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... collection activity does not preclude the Secretary from retaining a record of the account for purposes of: (i) Selling the debt, if the Secretary of the Treasury determines that such sale is in the best... future applicants for prior indebtedness. (c) Generally, the Secretary shall terminate collection...

  9. 45 CFR 30.30 - Termination of collection activity.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... collection activity does not preclude the Secretary from retaining a record of the account for purposes of: (i) Selling the debt, if the Secretary of the Treasury determines that such sale is in the best... future applicants for prior indebtedness. (c) Generally, the Secretary shall terminate collection...

  10. 45 CFR 30.30 - Termination of collection activity.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... collection activity does not preclude the Secretary from retaining a record of the account for purposes of: (i) Selling the debt, if the Secretary of the Treasury determines that such sale is in the best... future applicants for prior indebtedness. (c) Generally, the Secretary shall terminate collection...

  11. 45 CFR 30.30 - Termination of collection activity.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... collection activity does not preclude the Secretary from retaining a record of the account for purposes of: (i) Selling the debt, if the Secretary of the Treasury determines that such sale is in the best... future applicants for prior indebtedness. (c) Generally, the Secretary shall terminate collection...

  12. 45 CFR 30.30 - Termination of collection activity.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... collection activity does not preclude the Secretary from retaining a record of the account for purposes of: (i) Selling the debt, if the Secretary of the Treasury determines that such sale is in the best... future applicants for prior indebtedness. (c) Generally, the Secretary shall terminate collection...

  13. Student Satisfaction with Cooperative Learning in an Accounting Curriculum

    ERIC Educational Resources Information Center

    Farrell, Brian J.; Farrell, Helen M.

    2008-01-01

    Cooperative learning has been introduced into International Accounting, a second year subject at a major Australian university. The purpose was to provide students with a satisfying experience of learning within a social context and to develop their interpersonal, professional and written communication skills. The main data were collected during…

  14. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... system to account for aircraft costs? 102-33.195 Section 102-33.195 Public Contracts and Property... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the Federal...

  15. Balancing between two goods: Health Insurance Portability and Accountability Act and ethical compliancy considerations for privacy-sensitive materials in health sciences archival and historical special collections

    PubMed Central

    Gilliland, Anne T

    2011-01-01

    Objective: The investigation provides recommendations for establishing institutional collection guidelines and policies that protect the integrity of the historical record, while upholding the privacy and confidentiality of those who are protected by Health Insurance Portability and Accountability Act (HIPAA) or professional ethical standards. Methods: The authors completed a systematic historical investigation of the concepts of collection integrity, privacy, and confidentiality in the formal and informal legal and professional ethics literature and applied these standards to create best practices for institutional policies in these areas. Results: Through an in-depth examination of the historical concepts of privacy and confidentiality in the legal and professional ethics literature, the authors were able to create recommendations that would allow institutions to provide access to important, yet sensitive, materials, while complying with the standards set by HIPAA regulations and professional ethical expectations. Conclusion: With thoughtful planning, it is possible to balance the integrity of and access to the historical record of sensitive documents, while supporting the privacy protections of HIPAA and professional ethical standards. Although it is theorized that collection development polices of institutions have changed due to HIPAA legislation, additional research is suggested to see how various legal interpretations have affected the integrity of the historical record in actuality. PMID:21243051

  16. Balancing between two goods: Health Insurance Portability and Accountability Act and ethical compliancy considerations for privacy-sensitive materials in health sciences archival and historical special collections.

    PubMed

    Wiener, Judith A; Gilliland, Anne T

    2011-01-01

    The investigation provides recommendations for establishing institutional collection guidelines and policies that protect the integrity of the historical record, while upholding the privacy and confidentiality of those who are protected by Health Insurance Portability and Accountability Act (HIPAA) or professional ethical standards. The authors completed a systematic historical investigation of the concepts of collection integrity, privacy, and confidentiality in the formal and informal legal and professional ethics literature and applied these standards to create best practices for institutional policies in these areas. Through an in-depth examination of the historical concepts of privacy and confidentiality in the legal and professional ethics literature, the authors were able to create recommendations that would allow institutions to provide access to important, yet sensitive, materials, while complying with the standards set by HIPAA regulations and professional ethical expectations. With thoughtful planning, it is possible to balance the integrity of and access to the historical record of sensitive documents, while supporting the privacy protections of HIPAA and professional ethical standards. Although it is theorized that collection development policies of institutions have changed due to HIPAA legislation, additional research is suggested to see how various legal interpretations have affected the integrity of the historical record in actuality.

  17. 76 FR 80329 - Information Collection; Grazing Permit Administration Forms

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-23

    ... to another account Information on the allotment; number of cattle, horses, or sheep; Period range not... DEPARTMENT OF AGRICULTURE Forest Service Information Collection; Grazing Permit Administration... organizations on the extension with no revision of a currently approved information collection, Grazing Permit...

  18. 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…

  19. 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 §...

  20. 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

  1. 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…

  2. 77 FR 75434 - Proposed Agency Information Collection Activities; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-20

    ... Credit Card Data Collection Data Dictionary The Federal Reserve proposes to add 65 data items to the Domestic Credit Card Data Collection Data Dictionary schedule. 46 data items would be added at the account...

  3. 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.

  4. Quantification and characterization of volatiles evolved during extrusion of rice and soy flours.

    PubMed

    Vodovotz, Y; Zasypkin, D; Lertsiriyothin, W; Lee, T C; Bourland, C T

    2000-01-01

    NASA-Johnson Space Center is designing and building a habitat (Bioregenerative Planetary Life Support Systems Test Complex, BIO-Plex) intended for evaluating advanced life support systems developed for long-duration missions to the Moon or Mars where all consumables will be recycled and reused. A food system based on raw products obtained from higher plants (such as soybeans, rice, and wheat) may be a central feature of a biologically based Advanced Life Support System. To convert raw crops to edible ingredients or food items, multipurpose processing equipment such as an extruder is ideal. Volatile compounds evolved during the manufacturing of these food products may accumulate and reach toxic levels. Additionally, off-odors often dissipated in open-air environments without consequence may cause significant discomfort in the BIO-Plex. Rice and defatted soy flours were adjusted to 16% moisture, and triplicate samples were extruded using a tabletop single-screw extruder. The extrudate was collected in specially designed Tedlar bags from which air samples could be extracted. The samples were analyzed by GC-MS with special emphasis on compounds with Spacecraft Maximum Allowable Concentrations (SMACs). Results showed a combination of alcohols, aldehydes, ketones, and carbonyl compounds in the different flours. Each compound and its SMAC value, as well as its impact on the air revitalization system, was discussed.

  5. Quantification and Characterization of Volatiles Evolved During Extrusion of Rice and Soy Flours

    NASA Technical Reports Server (NTRS)

    Zasypkin, D.; Lertsiriyothin, W.; Lee, T. C.; Bourland, C. T.; Bond, Robert L. (Technical Monitor)

    1999-01-01

    NASA Johnson Space Center is designing and building a habitat (Bioregenerative Planetary Life Support Systems Test Complex, BIO-Plex) intended for evaluating advanced life support systems developed for long duration missions to the Moon or Mars where all consumables will be recycled and reused. A food system based on raw products obtained from higher plants (such as soybeans, rice and wheat) may be a central feature of a biological ly-based Advanced Life Support System (ALSS). In order to convert raw crops to edible ingredients or food items, multipurpose processing equipment such as an extruder is ideal. Volatile compounds evolved during the manufacturing of these food products may accumulate reaching toxic levels. Additionally, off-odors often dissipated in open-air environments without consequence, may cause significant discomfort in the BIO-Plex. Rice and defatted soy flours were adjusted to 16% moisture and triplicate samples were extruded using a table top single-screw extruder. The extrudate was collected in specially designed Tedlar bags from which air samples could be extracted. The samples were analyzed by GC-MS with special emphasis on compounds with Spacecraft Maximum Allowable Concentrations (SMAC). Results showed a combination of alcohols, aldehydes, ketones and carbonyl compounds in the different flours. Each compound and its SMAC value as well as its impact on the air revitalization system was discussed.

  6. Quantification and characterization of volatiles evolved during extrusion of rice and soy flours

    NASA Technical Reports Server (NTRS)

    Vodovotz, Y.; Zasypkin, D.; Lertsiriyothin, W.; Lee, T. C.; Bourland, C. T.

    2000-01-01

    NASA-Johnson Space Center is designing and building a habitat (Bioregenerative Planetary Life Support Systems Test Complex, BIO-Plex) intended for evaluating advanced life support systems developed for long-duration missions to the Moon or Mars where all consumables will be recycled and reused. A food system based on raw products obtained from higher plants (such as soybeans, rice, and wheat) may be a central feature of a biologically based Advanced Life Support System. To convert raw crops to edible ingredients or food items, multipurpose processing equipment such as an extruder is ideal. Volatile compounds evolved during the manufacturing of these food products may accumulate and reach toxic levels. Additionally, off-odors often dissipated in open-air environments without consequence may cause significant discomfort in the BIO-Plex. Rice and defatted soy flours were adjusted to 16% moisture, and triplicate samples were extruded using a tabletop single-screw extruder. The extrudate was collected in specially designed Tedlar bags from which air samples could be extracted. The samples were analyzed by GC-MS with special emphasis on compounds with Spacecraft Maximum Allowable Concentrations (SMACs). Results showed a combination of alcohols, aldehydes, ketones, and carbonyl compounds in the different flours. Each compound and its SMAC value, as well as its impact on the air revitalization system, was discussed.

  7. 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,…

  8. 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...

  9. 32 CFR 701.50 - Effect of the Debt Collection Act of 1982.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... 3717. DON activities should verify the current interest rate with respective finance and accounting... activities may submit the debt to respective finance and accounting offices for collection. ...

  10. 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...

  11. 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...

  12. African American Accounting Majors and the 150-hr Requirement

    ERIC Educational Resources Information Center

    Booker, Quinton; Hill, Cecil L.; Wright, Carl

    2010-01-01

    The study provides information on African American accounting majors' views regarding 150-hr issues. The authors collected data from 152 students at two schools. Students at one school supported the requirement while those at the other school did not. However, students believed that the 150-hr requirement enhances the quality of certified public…

  13. 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)

  14. 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…

  15. 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.

  16. 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.

  17. 75 FR 54588 - Agency Information Collection Activities: Proposed Collection; Comment Request-Annual Report of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-08

    ... matching to meet the reporting required by 7 CFR 210.17(g). The form is an intrinsic part of the accounting system currently being used by the subject programs to ensure proper reimbursement as well as to... reporting system and 100 percent of the information is collected through electronic means. The instructions...

  18. 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...

  19. Targeted pancreatic cancer therapy with the small molecule drug conjugate SW IV-134.

    PubMed

    Hashim, Yassar M; Spitzer, Dirk; Vangveravong, Suwanna; Hornick, Mary C; Garg, Gunjal; Hornick, John R; Goedegebuure, Peter; Mach, Robert H; Hawkins, William G

    2014-07-01

    Pancreatic adenocarcinoma is highly resistant to conventional therapeutics and has been shown to evade apoptosis by deregulation of the X-linked and cellular inhibitors of apoptosis proteins (XIAP and cIAP). Second mitochondria-derived activator of caspases (Smac) induces and amplifies cell death by reversing the anti-apoptotic activity of IAPs. Thus, Smac-derived peptide analogues (peptidomimetics) have been developed and shown to represent promising cancer therapeutics. Sigma-2 receptors are overexpressed in many proliferating tumor cells including pancreatic cancer. Selected ligands to this receptor are rapidly internalized by cancer cells. These characteristics have made the sigma-2 receptor an attractive target for drug delivery because selective delivery to cancer cells has the potential to increase therapeutic efficacy while minimizing toxicity to normal tissues. Here, we describe the initial characterization of SW IV-134, a chemically linked drug conjugate between the sigma-2 ligand SW43 and the Smac mimetic SW IV-52 as a novel treatment option for pancreatic adenocarcinoma. The tumor killing characteristics of our dual-domain therapeutic SW IV-134 was far greater than either component in isolation or in an equimolar mix and suggests enhanced cellular delivery when chemically linked to the sigma-2 ligand. One of the key findings was that SW IV-134 retained target selectivity of the Smac cargo with the involvement of the NF-κB/TNFα signaling pathway. Importantly, SW IV-134 slowed tumor growth and improved survival in murine models of pancreatic cancer. Our data support further study of this novel therapeutic and this drug delivery strategy because it may eventually benefit patients with pancreatic cancer. Copyright © 2014 Federation of European Biochemical Societies. Published by Elsevier B.V. All rights reserved.

  20. Importance of ligand reorganization free energy in protein-ligand binding-affinity prediction.

    PubMed

    Yang, Chao-Yie; Sun, Haiying; Chen, Jianyong; Nikolovska-Coleska, Zaneta; Wang, Shaomeng

    2009-09-30

    Accurate prediction of the binding affinities of small-molecule ligands to their biological targets is fundamental for structure-based drug design but remains a very challenging task. In this paper, we have performed computational studies to predict the binding models of 31 small-molecule Smac (the second mitochondria-derived activator of caspase) mimetics to their target, the XIAP (X-linked inhibitor of apoptosis) protein, and their binding affinities. Our results showed that computational docking was able to reliably predict the binding models, as confirmed by experimentally determined crystal structures of some Smac mimetics complexed with XIAP. However, all the computational methods we have tested, including an empirical scoring function, two knowledge-based scoring functions, and MM-GBSA (molecular mechanics and generalized Born surface area), yield poor to modest prediction for binding affinities. The linear correlation coefficient (r(2)) value between the predicted affinities and the experimentally determined affinities was found to be between 0.21 and 0.36. Inclusion of ensemble protein-ligand conformations obtained from molecular dynamic simulations did not significantly improve the prediction. However, major improvement was achieved when the free-energy change for ligands between their free- and bound-states, or "ligand-reorganization free energy", was included in the MM-GBSA calculation, and the r(2) value increased from 0.36 to 0.66. The prediction was validated using 10 additional Smac mimetics designed and evaluated by an independent group. This study demonstrates that ligand reorganization free energy plays an important role in the overall binding free energy between Smac mimetics and XIAP. This term should be evaluated for other ligand-protein systems and included in the development of new scoring functions. To our best knowledge, this is the first computational study to demonstrate the importance of ligand reorganization free energy for the

  1. Knowledge acquisition for medical diagnosis using collective intelligence.

    PubMed

    Hernández-Chan, G; Rodríguez-González, A; Alor-Hernández, G; Gómez-Berbís, J M; Mayer-Pujadas, M A; Posada-Gómez, R

    2012-11-01

    The wisdom of the crowds (WOC) is the process of taking into account the collective opinion of a group of individuals rather than a single expert to answer a question. Based on this assumption, the use of processes based on WOC techniques to collect new biomedical knowledge represents a challenging and cutting-edge trend on biomedical knowledge acquisition. The work presented in this paper shows a new schema to collect diagnosis information in Diagnosis Decision Support Systems (DDSS) based on collective intelligence and consensus methods.

  2. Modelling Job-Related and Personality Predictors of Intention to Pursue Accounting Careers among Undergraduate Students in Ghana

    ERIC Educational Resources Information Center

    Mbawuni, Joseph; Nimako, Simon Gyasi

    2015-01-01

    This study principally investigates job-related and personality factors that determine Ghanaian accounting students' intentions to pursue careers in accounting. It draws on a rich body of existing literature to develop a research model. Primary data were collected from a cross-sectional survey of 516 final year accounting students in a Ghanaian…

  3. Delinquent Medical Service Accounts at David Grant Air Force Medical Center Need Additional Management Oversight

    DTIC Science & Technology

    2015-09-24

    No. DODIG-2015-179 S E P T E M B E R 2 4 , 2 0 1 5 Delinquent Medical Service Accounts at David Grant Air Force Medical Center Need Additional...us at www.dodig.mil Results in Brief Delinquent Medical Service Accounts at David Grant Air Force...Force Medical Center (DGMC) properly managed delinquent accounts over 180 days by effectively transferring the debt to the appropriate debt collection

  4. Accounting for health-care outcomes: implications for intensive care unit practice and performance.

    PubMed

    Sorensen, Roslyn; Iedema, Rick

    2010-08-01

    The aim of this study was to understand the environment of health care, and how clinicians and managers respond in terms of performance accountability. A qualitative method was used in a tertiary metropolitan teaching intensive care unit (ICU) in Sydney, Australia, including interviews with 15 clinical managers and focus groups with 29 nurses of differing experience. The study found that a managerial focus on abstract goals, such as budgets detracted from managing the core business of clinical work. Fractures were evident within clinical units, between clinical units and between clinical and managerial domains. These fractures reinforced the status quo where seemingly unconnected patient care activities were undertaken by loosely connected individual clinicians with personalized concepts of accountability. Managers must conceptualize health services as an interconnected entity within which self-directed teams negotiate and agree objectives, collect and review performance data and define collective practice. Organically developing regimens of care within and across specialist clinical units, such as in ICUs, directly impact upon health service performance and accountability.

  5. 37 CFR 384.4 - Terms for making payment of royalty fees and statements of account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... royalty fees and statements of account. 384.4 Section 384.4 Patents, Trademarks, and Copyrights COPYRIGHT ROYALTY BOARD, LIBRARY OF CONGRESS RATES AND TERMS FOR STATUTORY LICENSES RATES AND TERMS FOR THE MAKING... royalty fees and statements of account. (a) Payment to Collective. A Licensee shall make the royalty...

  6. The Impact of Collegiality amongst Australian Accounting Academics on Work-Related Attitudes and Academic Performance

    ERIC Educational Resources Information Center

    Su, Sophia; Baird, Kevin

    2017-01-01

    This study provides an insight into the collegiality of Australian accounting academics and the association of collegiality with their work-related attitudes and academic performance. Data were collected by a survey questionnaire from a random sample of 267 accounting academics within Australian universities. The results suggest a moderate level…

  7. 47 CFR 69.409 - Corporate operations expenses (included in Account 6720).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Corporate operations expenses (included in Account 6720). 69.409 Section 69.409 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED... the interexchange category, the billing and collection category and all access elements in accordance...

  8. 75 FR 15482 - Notice of Request for Public Comments; 60-Day Notice of Proposed Information Collection: Forms DS...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-29

    ... benefit. Title of Information Collection: Application for OFM Web site Account. OMB Control Number: 1405...] Notice of Request for Public Comments; 60-Day Notice of Proposed Information Collection: Forms DS-4138... for OFM Web Site Account; Foreign Diplomatic Services Applications, OMB Collection Number 1405-0105...

  9. 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.

  10. The Role of Politics and Governance in Educational Accountability Systems

    ERIC Educational Resources Information Center

    Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.

    2013-01-01

    This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…

  11. 77 FR 63804 - Federal Acquisition Regulation; Information Collection; Indirect Cost Rates

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-17

    ... cost accounting information normally prepared by organizations under sound management and accounting...; Information Collection; Indirect Cost Rates AGENCY: Department of Defense (DOD), General Services... Paperwork Reduction Act, the Regulatory Secretariat will be submitting to the Office of Management and...

  12. 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...

  13. Collecting for the History of Medicine *

    PubMed Central

    Annan, Gertrude L.

    1970-01-01

    Value of books depends on their place in the collection, and it is not suggested that the librarian become an expert in the prices of rare books. The dealer should be trusted as an adviser. The same is true about disposal of rare books. An account is given of earlier practice at the New York Academy of Medicine Library in the acquisition of rare books, and some notable items are listed. The importance of pamphlets, reprints, and annual reports is discussed. Building a collection of the institution's own records is commended, and various examples given of how an unbalanced or inappropriate collection loses its value. Good examples of special subject collections are quoted. Care and preservation of rare material are discussed. PMID:5424514

  14. Insights into Learning Profiles and Learning Outcomes within Introductory Accounting

    ERIC Educational Resources Information Center

    Teixeira, Cláudia; Gomes, Delfina

    2017-01-01

    This paper reports an empirical study aiming to explore aspects of learning and studying introductory accounting in Portuguese higher education. It specifically provides insight into patterns of learning and learning outcomes. To do so, it draws on qualitative data collected from students' answers to a semi-structured interview about their…

  15. 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,…

  16. 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…

  17. 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.

  18. 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…

  19. 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…

  20. 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…

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

    PubMed

    Iams, Howard M; Purcell, Patrick J

    2013-01-01

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

  2. 76 FR 27748 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-12

    ... its method of accounting for premium provided the taxpayer attaches a statement to its tax return. The... changed its method of accounting for premium. Current Actions: There is no change to this existing.... Books or records relating to a collection of information must be retained as long as their contents may...

  3. 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…

  4. 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.…

  5. Computer program for the automated attendance accounting system

    NASA Technical Reports Server (NTRS)

    Poulson, P.; Rasmusson, C.

    1971-01-01

    The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

  6. 77 FR 33242 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-05

    ... information collection: Title: Accounting System and Financial Capability Questionnaire. OMB number: 3095-00XX... accounting controls and systems in managing and administering Federal funds. Some of the recipients of grants...

  7. 76 FR 58540 - Proposed Information Collection Request of the ETA 581, Contribution Operations Report; Extension...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-21

    ... resources) is minimized, collection instruments are clearly understood, and the impact of collection...), report delinquency, collections (accounts receivable), the audit function, and the detection of employer...

  8. Accounting for Production and Sale of Forest Products

    DTIC Science & Technology

    1988-01-25

    procedures, and assigns responsibilities for DoD reimbursement and for a State’s entitlement to a share in the net proceeds derived from forest products...appropriations incurring obligations for the production and sale of forest products shall be reimbursed from collections made as a result of the sale of such...mainte- nance (00M) and other procurement accounts. The 0&M and other procurement appropriations incur obligations, which are reimbursable , for the

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

    PubMed

    McLean, Robert A; Garis, Robert I

    2005-03-01

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

  10. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-02

    ... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010; Approval of Information Collection Request AGENCY: Food and Nutrition Service, USDA. ACTION: Interim final rule; approval of information collection request. SUMMARY: The Food...

  11. Accounting for measurement error: a critical but often overlooked process.

    PubMed

    Harris, Edward F; Smith, Richard N

    2009-12-01

    Due to instrument imprecision and human inconsistencies, measurements are not free of error. Technical error of measurement (TEM) is the variability encountered between dimensions when the same specimens are measured at multiple sessions. A goal of a data collection regimen is to minimise TEM. The few studies that actually quantify TEM, regardless of discipline, report that it is substantial and can affect results and inferences. This paper reviews some statistical approaches for identifying and controlling TEM. Statistically, TEM is part of the residual ('unexplained') variance in a statistical test, so accounting for TEM, which requires repeated measurements, enhances the chances of finding a statistically significant difference if one exists. The aim of this paper was to review and discuss common statistical designs relating to types of error and statistical approaches to error accountability. This paper addresses issues of landmark location, validity, technical and systematic error, analysis of variance, scaled measures and correlation coefficients in order to guide the reader towards correct identification of true experimental differences. Researchers commonly infer characteristics about populations from comparatively restricted study samples. Most inferences are statistical and, aside from concerns about adequate accounting for known sources of variation with the research design, an important source of variability is measurement error. Variability in locating landmarks that define variables is obvious in odontometrics, cephalometrics and anthropometry, but the same concerns about measurement accuracy and precision extend to all disciplines. With increasing accessibility to computer-assisted methods of data collection, the ease of incorporating repeated measures into statistical designs has improved. Accounting for this technical source of variation increases the chance of finding biologically true differences when they exist.

  12. Non-Academic Assessment in an Accountability World: Achieving More with Less

    ERIC Educational Resources Information Center

    Tompkins, Ricky; Cates, Laura

    2009-01-01

    In this age of accountability and limited funding, community colleges are achieving more with less. Efficiency and effectiveness are keys to innovation. NorthWest Arkansas Community College's Nonacademic Assessment and Improvement Program (NAIP) collects data to study strengths and weaknesses. These efforts culminate in a measurable improvement…

  13. S.T.A.R.S @ Glance (Student Teacher Accountability Reporting System)

    ERIC Educational Resources Information Center

    New Mexico Public Education Department, 2006

    2006-01-01

    This document introduces the Student Teacher Accountability Reporting System (STARS), the educational data collection and reporting model selected by the New Mexico Public Education Department (NMPED) to improve the quality and timeliness of data, analysis, and information in meeting increased reporting and analysis requirements. The STARS model…

  14. 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

  15. Persona: Network Layer Anonymity and Accountability for Next Generation Internet

    NASA Astrophysics Data System (ADS)

    Mallios, Yannis; Modi, Sudeep; Agarwala, Aditya; Johns, Christina

    Individual privacy has become a major concern, due to the intrusive nature of the services and websites that collect increasing amounts of private information. One of the notions that can lead towards privacy protection is that of anonymity. Unfortunately, anonymity can also be maliciously exploited by attackers to hide their actions and identity. Thus some sort of accountability is also required. The current Internet has failed to provide both properties, as anonymity techniques are difficult to fully deploy and thus are easily attacked, while the Internet provides limited level of accountability. The Next Generation Internet (NGI) provides us with the opportunity to examine how these conflicting properties could be efficiently applied and thus protect users’ privacy while holding malicious users accountable. In this paper we present the design of a scheme, called Persona that can provide anonymity and accountability in the network layer of NGI. More specifically, our design requirements are to combine these two conflicting desires in a stateless manner within routers. Persona allows users to choose different levels of anonymity, while it allows the discovery of malicious nodes.

  16. Combating QR-Code-Based Compromised Accounts in Mobile Social Networks.

    PubMed

    Guo, Dong; Cao, Jian; Wang, Xiaoqi; Fu, Qiang; Li, Qiang

    2016-09-20

    Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices' operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors' messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System)-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.

  17. Combating QR-Code-Based Compromised Accounts in Mobile Social Networks

    PubMed Central

    Guo, Dong; Cao, Jian; Wang, Xiaoqi; Fu, Qiang; Li, Qiang

    2016-01-01

    Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices’ operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors’ messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System)-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs. PMID:27657071

  18. Hazardous Educational Waste Collections in Illinois.

    ERIC Educational Resources Information Center

    Illinois State Environmental Protection Agency, Springfield.

    This report presents the status of programs designed to manage hazardous educational waste collections in secondary schools in the state of Illinois. Laboratory wastes, expired chemicals, unstable compounds, and toxic or flammable materials are accounted for in this document. The report contains an executive summary, a review of Illinois statutes…

  19. Collection of "Clearinghouse Notes," 1997-98.

    ERIC Educational Resources Information Center

    Education Commission of the States, Denver, CO.

    This document is a collection of Education Commission of the States notes that address a wide array of education issues. The notes provide brief overviews of state legislation passed or pending on specific education issues. It analyzes such matters as performance-based accountability systems; state-level policies regarding accreditation in public…

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  1. 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…

  2. 78 FR 79028 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-27

    ... the account of any customer under certain circumstances. In addition, the information required by Rule..., including through the use of automated collection techniques or other forms of information technology..., Copies Available From: Securities and Exchange Commission, Office of Investor Education and Advocacy...

  3. 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…

  4. 75 FR 37519 - 30-Day Notice of Proposed Information Collection: Forms DS-4138, Request for Escort Screening...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-29

    ... to obtain or retain a benefit. Title of Information Collection: Application for OFM Web site Account...] 30-Day Notice of Proposed Information Collection: Forms DS-4138, Request for Escort Screening Courtesies; DS-4139, Photograph and Signature Card; & DS-4140, Application for OFM Web Site Account; DS- 1504...

  5. 77 FR 20405 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-04

    ... Management Reform Act (GMRA) of 1994, requires government agencies to produce auditable financial statements... collect data on Medicaid expenses. The CMS-R-199 collects Medicaid payable and receivable accounting data...

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

    ERIC Educational Resources Information Center

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

    2007-01-01

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

  7. 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...

  8. 30 CFR 1210.10 - What are the OMB-approved information collections?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... by the Office of Management and Budget (OMB) under 44 U.S.C. 3501 et seq. Detailed information about... Act of 1992, Accounts Receivable Confirmations No form for the following collection:• Accounts receivable confirmations 1012-0002, 30 CFR Parts 1202, 1206, and 1207, Indian Oil and Gas Valuation Form ONRR...

  9. 30 CFR 1210.10 - What are the OMB-approved information collections?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... by the Office of Management and Budget (OMB) under 44 U.S.C. 3501 et seq. Detailed information about... Act of 1992, Accounts Receivable Confirmations No form for the following collection:• Accounts receivable confirmations 1012-0002, 30 CFR Parts 1202, 1206, and 1207, Indian Oil and Gas Valuation Form ONRR...

  10. 30 CFR 1210.10 - What are the OMB-approved information collections?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... by the Office of Management and Budget (OMB) under 44 U.S.C. 3501 et seq. Detailed information about... Act of 1992, Accounts Receivable Confirmations No form for the following collection:• Accounts receivable confirmations. 1012-0002, 30 CFR Parts 1202, 1206, and 1207, Indian Oil and Gas Valuation Form MMS...

  11. 77 FR 35661 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-14

    ... annual financial statement certified by an independent Certified Public Accountant. No specific form is... extension of a public information collection and seeks public comment on the provisions thereof. Comments... policy for comments and other submissions from members of the public is to make these submissions...

  12. 77 FR 37892 - Notice of Proposed Information Collection Requests; Federal Student Aid; Electronic Debit Payment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-25

    ... the bank account information needed by ED to debit the applicant's account. The authority for the PDA... DEPARTMENT OF EDUCATION Notice of Proposed Information Collection Requests; Federal Student Aid; Electronic Debit Payment Option for Student Loans SUMMARY: The Preauthorized Debit Account (PDA) Application...

  13. CREATING AN IPHONE APPLICATION FOR COLLECTING CONTINUOUS ABC DATA

    PubMed Central

    Whiting, Seth W; Dixon, Mark R

    2012-01-01

    This paper provides an overview and task analysis for creating a continuous ABC data-collection application using Xcode on a Mac computer. Behavior analysts can program an ABC data collection system, complete with a customized list of target clients, antecedents, behaviors, and consequences to be recorded, and have the data automatically sent to an e-mail account after observations have concluded. Further suggestions are provided to customize the ABC data- collection system for individual preferences and clinical needs. PMID:23060682

  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. Basic metabolic panel

    MedlinePlus

    SMAC7; Sequential multi-channel analysis with computer-7; SMA7; Metabolic panel 7; CHEM-7 ... breathing problems, diabetes or diabetes-related complications, and medicine side effects. Talk to your provider about the ...

  16. 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

  17. 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.…

  18. 30 CFR 1210.10 - What are the OMB-approved information collections?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... subpart have been approved by the Office of Management and Budget (OMB) under 44 U.S.C. 3501 et seq... Act of 1992, Accounts Receivable Confirmations No form for the following collection:• Accounts receivable confirmations. 1 Form MMS-4393 is used for both Federal and Indian oil and gas leases. The form...

  19. 12 CFR 9.18 - Collective investment funds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... adverse stress testing results to the bank's senior risk management that is independent from the STIF's... participating accounts. (2) Fund management. A bank administering a collective investment fund shall have exclusive management thereof, except as a prudent person might delegate responsibilities to others. 3 3 If a...

  20. 77 FR 39517 - Notice of Information Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-03

    ... accounting and cost based budgeting system. Comments submitted in response to this notice will be summarized... collection to the Office of Information and Regulatory Affairs, Office of Management and Budget, 725 17th... INFORMATION: I. Abstract The NASA Contractor Financial Management Reporting System is the basic financial...

  1. 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. ...

  2. 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. ...

  3. 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. ...

  4. 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. ...

  5. 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. ...

  6. 75 FR 30846 - Notice of Proposed Information Collection: Comment Request; Multifamily Project Monthly...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-02

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5380-N-24] Notice of Proposed Information Collection: Comment Request; Multifamily Project Monthly Accounting Reports AGENCY: Office of the... information: Title of Proposal: Multifamily Project Monthly Accounting Reports. OMB Control Number, if...

  7. Environmental reporting and accounting in Australia: progress, prospects and research priorities.

    PubMed

    van Dijk, Albert; Mount, Richard; Gibbons, Philip; Vardon, Michael; Canadell, Pep

    2014-03-01

    Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple data

  8. 77 FR 36587 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-19

    ... securities from taking into account broker-dealers' promotional or sales efforts when making those decisions... information summarized below. The Commission plans to submit this existing collection of information to the... adequate information to evaluate and approve a rule 12b-1 plan and, thus, are necessary for investor...

  9. 75 FR 38187 - Proposed Collection; Comment Request for Revenue Procedure 2007-48

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-01

    ... safe harbor method of accounting for rotable spare parts provided in the proposed revenue procedures... in Accounting Method. Current Actions: There are no changes being made to the revenue procedures at... OMB control number. Books or records relating to a collection of information must be retained as long...

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

    ERIC Educational Resources Information Center

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

    2000-01-01

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

  11. 78 FR 48185 - Steens Mountain Advisory Council; Public Meeting Date Change

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-07

    ... device for the deaf (TDD) may call the Federal Information Relay Service (FIRS) at 1(800) 877-8339 to... Mountain Cooperative Management and Protection Act (CMPA) of 2000 (Pub. L. 106-399). The SMAC provides...

  12. Creating an iPhone application for collecting continuous ABC data.

    PubMed

    Whiting, Seth W; Dixon, Mark R

    2012-01-01

    This paper provides an overview and task analysis for creating a continuous ABC data-collection application using Xcode on a Mac computer. Behavior analysts can program an ABC data collection system, complete with a customized list of target clients, antecedents, behaviors, and consequences to be recorded, and have the data automatically sent to an e-mail account after observations have concluded. Further suggestions are provided to customize the ABC data- collection system for individual preferences and clinical needs.

  13. Negotiating the terrain of high-stakes accountability in science teaching

    NASA Astrophysics Data System (ADS)

    Aronson, Isaak

    Teachers interact with their students on behalf of the entire educational system. The aim of this study is to explore how biology teachers understand and construct their practice in a high-stakes accountability environment that is likely to be riddled with tensions. By critically questioning the technical paradigms of accountability this study challenges the fundamental assumptions of accountability. Such a critical approach may help teachers develop empowerment strategies that can free them from the de-skilling effects of the educational accountability system. This interpretive case study of a high-school in Maryland is grounded in three streams of research literature: quality science instruction based on scientific inquiry, the effects of educational accountability on the curriculum, and the influence of policy on classroom practice with a specific focus on how teachers balance competing tensions. This study theoretically occurs at the intersection of educational accountability and pedagogy. In terms of data collection, I conduct two interviews with all six biology teachers in the school. I observe each teacher for at least fifteen class periods. I review high-stakes accountability policy documents from the federal, state, and district levels of the education system. Three themes emerge from the research. The first theme, "re-defining science teaching," captures how deeply accountability structures have penetrated the science curriculum. The second theme, "the pressure mounts," explores how high-stakes accountability in science has increased the stress placed on teachers. The third theme, "teaching-in-between," explores how teachers compromise between accountability mandates and their own understandings of quality teaching. Together, the three themes shed light on the current high-stakes climate in which teachers currently work. This study's findings inform the myriad paradoxes at all levels of the educational system. As Congress and advocacy groups battle over

  14. 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.

  15. 75 FR 24744 - Agency Information Collection Activities; Announcement of the Office of Management and Budget...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-05

    ... (ESA) (OMB Account Number 1215) was dissolved and its functions were assigned among its four former sub... Control Numbers for OWCP's collections of information formerly inventoried under the dissolved ESA account...

  16. 78 FR 54891 - Information Collection Request Submitted to OMB for Review and Approval: Comment Request; Great...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-06

    ... Submitted to OMB for Review and Approval: Comment Request; Great Lakes Accountability System (Reinstatement... Agency has submitted an information collection request (ICR), Great Lakes Accountability System... legislation called for increased accountability for the GLRI and directed EPA to implement a process to track...

  17. 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…

  18. Modeling Charge Collection in Detector Arrays

    NASA Technical Reports Server (NTRS)

    Hardage, Donna (Technical Monitor); Pickel, J. C.

    2003-01-01

    A detector array charge collection model has been developed for use as an engineering tool to aid in the design of optical sensor missions for operation in the space radiation environment. This model is an enhancement of the prototype array charge collection model that was developed for the Next Generation Space Telescope (NGST) program. The primary enhancements were accounting for drift-assisted diffusion by Monte Carlo modeling techniques and implementing the modeling approaches in a windows-based code. The modeling is concerned with integrated charge collection within discrete pixels in the focal plane array (FPA), with high fidelity spatial resolution. It is applicable to all detector geometries including monolithc charge coupled devices (CCDs), Active Pixel Sensors (APS) and hybrid FPA geometries based on a detector array bump-bonded to a readout integrated circuit (ROIC).

  19. 78 FR 4589 - Proposed Information Collections; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-22

    ... Office of Management and Budget (OMB) approval of the relevant information collection. All comments are... maintain spirits accountability and protect tax revenue and public safety. The record retention requirement... and distribution, and protect tax revenue and public safety. Letterhead application and notice...

  20. 12 CFR 9.18 - Collective investment funds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... participating accounts. (2) Fund management. A bank administering a collective investment fund shall have exclusive management thereof, except as a prudent person might delegate responsibilities to others. 3 3 If a... customers. In addition, the bank shall provide a copy of the report upon request to any person for a...

  1. 77 FR 14571 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-12

    ... for an 1800-hour work year and multiplied by 2.93 to account for bonuses, firm size, employee benefits... collection techniques or other forms of information technology. Consideration will be given to comments and...-Simon, 6432 General Green Way, Alexandria, VA 22312; or send an email to: [email protected] . Dated...

  2. Musical Identities in Transition: Solo-Piano Students' Accounts of Entering the Academy

    ERIC Educational Resources Information Center

    Juuti, Sini; Littleton, Karen

    2010-01-01

    The purpose of this study was to explore the identity work of adult instrumental students negotiating their entry to a prestigious music academy and the professional field of music. Ten classical solo-piano students' accounts of their musical histories and experiences were collected through research interviews. The thematic analyses presented…

  3. Accountability Policy Outcomes Related to No Child Left Behind and Educational Equity for Big5 City Schools in New York State

    ERIC Educational Resources Information Center

    Shin, Hyejin

    2016-01-01

    The purpose of this study was to explore the association of NCLB/accountability with educational output and input for New York State, collectively. Focusing on ELA and Math achievement in 4th and 8th grades, this study demonstrated the association of accountability outcomes in three ways: "accountability design, school proficiency level, and…

  4. 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…

  5. 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...

  6. 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...

  7. 29 CFR 71.12 - Use and collection of social security numbers.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 1 2011-07-01 2011-07-01 false Use and collection of social security numbers. 71.12... RECORDS UNDER THE PRIVACY ACT OF 1974 General § 71.12 Use and collection of social security numbers. (a) Each component unit that requests an individual to disclose his social security account number shall...

  8. 29 CFR 71.12 - Use and collection of social security numbers.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 1 2012-07-01 2012-07-01 false Use and collection of social security numbers. 71.12... RECORDS UNDER THE PRIVACY ACT OF 1974 General § 71.12 Use and collection of social security numbers. (a) Each component unit that requests an individual to disclose his social security account number shall...

  9. 29 CFR 71.12 - Use and collection of social security numbers.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 1 2013-07-01 2013-07-01 false Use and collection of social security numbers. 71.12... RECORDS UNDER THE PRIVACY ACT OF 1974 General § 71.12 Use and collection of social security numbers. (a) Each component unit that requests an individual to disclose his social security account number shall...

  10. 76 FR 52676 - Notice of Proposed Information Collection: Comment Request; Multifamily Financial Management...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-23

    ... housing program participants to submit financial data electronically, using generally accepted accounting principles, in a prescribed format. HUD collects the financial information from participants to evaluate the... Information Collection: Comment Request; Multifamily Financial Management Template AGENCY: Office of the...

  11. 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…

  12. 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...

  13. Portrayal of the Human Resource Crisis and Accountability in Healthcare: A Qualitative Analysis of Ugandan Newspapers

    PubMed Central

    Wojczewski, Silvia; Willcox, Merlin; Mubangizi, Vincent; Hoffmann, Kathryn; Peersman, Wim; Niederkrotenthaler, Thomas; Natukunda, Silvia; Maling, Samuel; Maier, Manfred; Mant, David; Kutalek, Ruth

    2015-01-01

    Background Uganda is one of the 57 countries with a critical shortage of health workers. The aim of this study was to determine how the human resources and health service crisis was covered in Ugandan newspapers and, in particular, how the newspapers attributed accountability for problems in the health services. Methods We collected all articles related to health workers and health services for the calendar year 2012 in the two largest national newspapers in Uganda (collection on daily basis) and in one local newspaper (collection on weekly basis). These articles were analysed qualitatively regarding the main themes covered and attribution of accountability. Results The two more urban national newspapers published 229 articles on human resources and health services in Uganda (on average over two articles per week), whereas the local more rural newspaper published only a single article on this issue in the 12 month period. The majority of articles described problems in the health service without discussing accountability. The question of accountability is raised in only 46% of articles (106 articles). The responsibility of the government was discussed in 50 articles (21%), and negligence, corruption and misbehaviour by individual health workers was reported in 56 articles (25%). In the articles about corruption (n=35), 60% (21 articles) mention corruption by health workers and 40% (14 articles) mention corruption by government officials. Six articles defended the situation of health workers in Uganda. Conclusions The coverage of accountability in the Ugandan newspapers surveyed is insufficient to generate informed debate on what political actions need to be taken to improve the crisis in health care and services. There exists not only an “inverse care law” but also an “inverse information law”: those sections of society with the greatest health needs and problems in accessing quality health care receive the least information about health services. PMID

  14. Portrayal of the human resource crisis and accountability in healthcare: a qualitative analysis of ugandan newspapers.

    PubMed

    Wojczewski, Silvia; Willcox, Merlin; Mubangizi, Vincent; Hoffmann, Kathryn; Peersman, Wim; Niederkrotenthaler, Thomas; Natukunda, Silvia; Maling, Samuel; Maier, Manfred; Mant, David; Kutalek, Ruth

    2015-01-01

    Uganda is one of the 57 countries with a critical shortage of health workers. The aim of this study was to determine how the human resources and health service crisis was covered in Ugandan newspapers and, in particular, how the newspapers attributed accountability for problems in the health services. We collected all articles related to health workers and health services for the calendar year 2012 in the two largest national newspapers in Uganda (collection on daily basis) and in one local newspaper (collection on weekly basis). These articles were analysed qualitatively regarding the main themes covered and attribution of accountability. The two more urban national newspapers published 229 articles on human resources and health services in Uganda (on average over two articles per week), whereas the local more rural newspaper published only a single article on this issue in the 12 month period. The majority of articles described problems in the health service without discussing accountability. The question of accountability is raised in only 46% of articles (106 articles). The responsibility of the government was discussed in 50 articles (21%), and negligence, corruption and misbehaviour by individual health workers was reported in 56 articles (25%). In the articles about corruption (n=35), 60% (21 articles) mention corruption by health workers and 40% (14 articles) mention corruption by government officials. Six articles defended the situation of health workers in Uganda. The coverage of accountability in the Ugandan newspapers surveyed is insufficient to generate informed debate on what political actions need to be taken to improve the crisis in health care and services. There exists not only an "inverse care law" but also an "inverse information law": those sections of society with the greatest health needs and problems in accessing quality health care receive the least information about health services.

  15. 77 FR 30499 - Information Collection Activity; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-23

    ... purposes. These financial statements are audited by a certified public accountant to provide independent... that interested members of the public and affected agencies have an opportunity to comment on...: Public reporting burden for this collection of information is estimated to average 3.20 hours per...

  16. Nexus of Learning Style with Satisfaction and Success of Accounting Students: A Cross-Cultural Study at an Australian University

    ERIC Educational Resources Information Center

    Islam, Jesmin; Rahman, Azizur; Boland, Gregory

    2011-01-01

    This paper examines the associations of cultural factors and learning styles with the satisfaction and success of undergraduate accounting students in Australia. Using a structured questionnaire, responses from 189 students were collected randomly from domestic and international students enrolled in an accounting programme at the University of…

  17. Toward a Measure of Accountability in Nursing: A Three-Stage Validation Study.

    PubMed

    Drach-Zahavy, Anat; Leonenko, Marina; Srulovici, Einav

    2018-06-04

    To develop and psychometrically evaluate a three-dimensional questionnaire suitable for evaluating personal and organizational accountability in nurses. Accountability is defined as a three-dimensional value, directing professionals to take responsibility for their decisions and actions, to be willing to explain them (transparency) and to be judged according to society's accepted values (answerability). Despite the relatively clear definition, measurement of accountability lags well behind. Existing self-report questionnaires do not fully capture the complexity of the concept; nor do they capture the different sources of accountability (e.g., personal accountability, organizational accountability). A three-stage measure development. Data were collected during 2015-2016. In Phase 1, an initial database of items (N = 74) was developed, based on literature review and qualitative study, establishing face and content validity. In Phase 2, the face, content, construct and criterion-related validity of the initial questionnaires (19 items for personal and organizational accountability questionnaire) was established with a sample of 229 nurses. In Phase 3, the final questionnaires (19 items each) were validated with a new sample of 329 nurses and established construct validity. The final version of the instruments comprised 19 items, suitable for assessing personal and organizational accountability. The questionnaire referred to the dimensions of responsibility, transparency and answerability. The findings established the instrument's content, construct and criterion-related validity, as well as good internal reliability. The questionnaire portrays accountability in nursing, by capturing nurses' subjective perceptions of accountability dimensions (responsibility, transparency, answerability), as demonstrated by personal and organizational values. This article is protected by copyright. All rights reserved. This article is protected by copyright. All rights reserved.

  18. 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…

  19. 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"…

  20. 77 FR 67059 - Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-08

    .... Although Financial Accounting Standards Board (FASB) Accounting Standards Update No. 2010-20, Disclosures... categories and collecting ALLL and the related recorded investment amounts by impairment measurement method... measurement method for five loan categories: commercial real estate, residential real estate, commercial...

  1. 29 CFR 71.12 - Use and collection of social security numbers.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Use and collection of social security numbers. 71.12 Section... UNDER THE PRIVACY ACT OF 1974 General § 71.12 Use and collection of social security numbers. (a) Each component unit that requests an individual to disclose his social security account number shall provide the...

  2. 29 CFR 71.12 - Use and collection of social security numbers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Use and collection of social security numbers. 71.12 Section... UNDER THE PRIVACY ACT OF 1974 General § 71.12 Use and collection of social security numbers. (a) Each component unit that requests an individual to disclose his social security account number shall provide the...

  3. Patient-accounts managers' roles expand, but few recruiting, training programs exist.

    PubMed

    Nemes, J

    1991-06-17

    Patient-accounts managers oversee collection of 90% of hospitals' gross revenues, yet experts say the healthcare industry isn't doing enough to educate, recruit and retain these professionals. The expanding roles of these managers--often known as business office managers--are fueling calls for more education to help them advance in their field and higher pay to interest more people in the position.

  4. International Space Station Air Quality Assessed According to Toxicologically-Grouped Compounds

    NASA Technical Reports Server (NTRS)

    James, John T.; Limero, Thomas F.; Beck, Steve; Cheng, Patti F.; deVera, Vanessa J.; Hand, Jennifer; Macatangay, Ariel

    2010-01-01

    Scores of compounds are found in the International Space Station (ISS) atmospheric samples that are returned to the Johnson Space Center Toxicology Laboratory for analysis. Spacecraft Maximum Allowable Concentrations (SMACs) are set with the view that each compound is present as if there were no other compounds present. In order to apply SMACs to the interpretation of the analytical data, the toxicologist must employ some method of combining the potential effects of the aggregate of compounds found in the atmospheric samples. The simplest approach is to assume that each quantifiable compound has the potential for some effect in proportion to the applicable SMAC, and then add all the proportions. This simple paradigm disregards the fact that most compounds have potential to adversely affect only a few physiological systems, and their effects would be independent rather than additive. An improved approach to dealing with exposure to mixtures is to add the proportions only for compounds that adversely affect the same physiological system. For example, toxicants that cause respiratory irritation are separated from those that cause neurotoxicity or cardio-toxicity. Herein we analyze ISS air quality data according to toxicological groups with a view that this could be used for understanding any crew symptoms occurring at the time of the sample acquisition. In addition, this approach could be useful in post-flight longitudinal surveys where the flight surgeon may need to identify post-flight, follow-up medical studies because of on-orbit exposures that target specific physiological systems.

  5. International Space Station Air Quality Assessed According to Toxicologically-Grouped Compounds

    NASA Technical Reports Server (NTRS)

    James, John T.; Limero, Tom; DeVera, Vanessa; Cheng, Patti; Hand, Jennifer; Macatangay, Ariel; Beck, Steve

    2009-01-01

    Scores of compounds are found in the International Space Station (ISS) atmospheric samples that are returned to the Johnson Space Center Toxicology Laboratory for analysis. Spacecraft Maximum Allowable Concentrations (SMACs) are set with the view that each compound is present as if there were no other compounds present. In order to apply SMACs to the interpretation of the analytical data, the toxicologist must employ some method of combining the potential effects of the aggregate of compounds found in the atmospheric samples. The simplest approach is to assume that each quantifiable compound has the potential for some effect in proportion to the applicable SMAC, and then add all the proportions. This simple paradigm disregards the fact that most compounds have potential to adversely affect only a few physiological systems, and their effects would be independent rather than additive. An improved approach to dealing with exposure to mixtures is to add the proportions only for compounds that adversely affect the same physiological system. For example, toxicants that cause respiratory irritation are separated from those that cause neurotoxicity or cardio-toxicity. Herein we analyze ISS air quality data according to toxicological groups with a view that this could be used for understanding any crew symptoms occurring at the time of the sample. In addition, this approach could be useful in post-flight longitudinal surveys where the flight surgeon may need to identify post-flight, follow-up medical studies because of on-orbit exposures that target specific physiological systems.

  6. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of bad debts, worthless securities, etc. 301.6511(d)-1 Section 301.6511(d)-1 Internal Revenue INTERNAL REVENUE... Limitations Limitations on Assessment and Collection § 301.6511(d)-1 Overpayment of income tax on account of...

  7. 77 FR 46557 - Proposed Information Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-03

    ... minimize the burden of the collection of information on respondents, including the use of automated... Code section 4982. IRS uses the information to verify that the correct amount of tax has been reported...: Application for Approval of Prototype or Employer Sponsored Individual Retirement Account. OMB Number: 1545...

  8. 78 FR 64980 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Disclosures...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-30

    ... DEPARTMENT OF LABOR Office of the Secretary Agency Information Collection Activities; Submission for OMB Review; Comment Request; Disclosures for Participant Directed Individual Account Plans ACTION... Administration (EBSA) sponsored information collection request (ICR) titled, ``Disclosures for Participant...

  9. 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…

  10. Data on Small Business--Much is Collected but it Should be Integrated for Better Use.

    DTIC Science & Technology

    1981-07-16

    of this report to the Director, Office of Management and Budget and the Administrator, Small Business Administration. Copies will also be made...AD-AI06 851 GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING A-ETC FIG 5/2 DATA ON SMALL BUSINESS -MUCH IS COLLECTED BUT IT SHOULD BE INTE--ETC(U...General NOV 6 1981 Oversight 0 Committee on Small Business House of Representatives Subject: Data on Small Business --Much Is Collected But iShould Be

  11. CPAs in Mississippi: Communication Skills and Software Needed by Entry-Level Accountants

    ERIC Educational Resources Information Center

    Bunn, Phyllis C.; Barfit, Laurie A.; Cooper, Jan

    2005-01-01

    The purpose of this paper was to determine what communication skills are considered most important by employers in the accounting profession as well as to determine the general office, income tax, and bookkeeping software packages used by CPA firms in Mississippi. The data was collected by means of an electronic five-point Likert-type survey…

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

    PubMed

    Andersson, Johanna; Wikström, Ewa

    2014-01-01

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

  13. Structural analysis of a functional DIAP1 fragment bound to grim and hid peptides.

    PubMed

    Wu, J W; Cocina, A E; Chai, J; Hay, B A; Shi, Y

    2001-07-01

    The inhibitor of apoptosis protein DIAP1 suppresses apoptosis in Drosophila, with the second BIR domain (BIR2) playing an important role. Three proteins, Hid, Grim, and Reaper, promote apoptosis, in part by binding to DIAP1 through their conserved N-terminal sequences. The crystal structures of DIAP1-BIR2 by itself and in complex with the N-terminal peptides from Hid and Grim reveal that these peptides bind a surface groove on DIAP1, with the first four amino acids mimicking the binding of the Smac tetrapeptide to XIAP. The next 3 residues also contribute to binding through hydrophobic interactions. Interestingly, peptide binding induces the formation of an additional alpha helix in DIAP1. Our study reveals the structural conservation and diversity necessary for the binding of IAPs by the Drosophila Hid/Grim/Reaper and the mammalian Smac proteins.

  14. Molecular Dynamics simulations of Inhibitor of Apoptosis Proteins and identification of potential small molecule inhibitors.

    PubMed

    Jayakumar, Jayanthi; Anishetty, Sharmila

    2014-05-01

    Chemotherapeutic resistance due to over expression of Inhibitor of Apoptosis Proteins (IAPs) XIAP, survivin and livin has been observed in various cancers. In the current study, Molecular Dynamics (MD) simulations were carried out for all three IAPs and a common ligand binding scaffold was identified. Further, a novel sequence based motif specific to these IAPs was designed. SMAC is an endogenous inhibitor of IAPs. Screening of ChemBank for compounds similar to lead SMAC-non-peptidomimetics yielded a cemadotin related compound NCIMech_000654. Cemadotin is a derivative of natural anti-tumor peptide dolastatin-15; hence these compounds were docked against all three IAPs. Based on our analysis, we propose that NCIMech_000654/dolastatin-15/cemadotin derivatives may be investigated for their potential in inhibiting XIAP, survivin and livin. Copyright © 2014 Elsevier Ltd. All rights reserved.

  15. 22 CFR 1506.2 - Applicability of Federal Claims Collection Standards.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... § 1506.2 Applicability of Federal Claims Collection Standards. Except as otherwise provided by law, the... Standards (“FCCS”) of the General Accounting Office and Department of Justice, 4 CFR parts 101-105. ...

  16. 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.

  17. 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

  18. 77 FR 34410 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Prohibited...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-11

    ... DEPARTMENT OF LABOR Office of the Secretary Agency Information Collection Activities; Submission... Separate Accounts ACTION: Notice. SUMMARY: The Department of Labor (DOL) is submitting the Employee Benefits Security Administration (EBSA) sponsored information collection request (ICR) titled, ``Prohibited...

  19. 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…

  20. Nurse-led Multidisciplinary Heart Failure Group Clinic Appointments: Methods, Materials and Outcomes Used in the Clinical Trial

    PubMed Central

    Smith, C. E.; Piamjariyakul, U.; Dalton, K. M.; Russell, C.; Wick, J.; Ellerbeck, E.F.

    2015-01-01

    Background The Self-Management and Care of Heart Failure through Group Clinics Trial (SMAC-HF) evaluated the effects of multidisciplinary group clinic appointments on self-care skills and rehospitalizations in high risk heart failure (HF) patients. Objective The purpose of this article is to: (1) describe key SMAC-HF group clinic interactive learning strategies; (2) describe resources and materials used in the group clinic appointment; and (3) present results supporting this patient-centered group intervention. Methods This clinical trial included 198 HF patients (randomized to either group clinical appointments or to standard care). Data were collected from 72 group clinic appointments via patients’: (1) group clinic session evaluations; (2) HF Self-Care Behaviors Skills; (3) HF related discouragement and quality of life scores and (4) HF related reshopitalizations during the 12 month follow-up. Also the costs of delivery of the group clinical appointments were tabulated. Results Overall, patients rated group appointments as 4.8 out of 5 on the “helpfulness” in managing HF score. The statistical model showed a 33% decrease in the rate of rehospitalizations (incidence rate ratio (IRR) = 0.67) associated with the intervention over the 12-month follow-up period when compared with control patients (χ2(1) = 3.9, p = 0.04). The total cost for implementing five group appointments was $243.58 per patient. Conclusion The intervention was associated with improvements in HF self-care knowledge and home care behavior skills and managing their for HF care. In turn, better self-care was associated with reductions in HF related hospitalizations. PMID:25774836

  1. 76 FR 63288 - Notice of Proposed Information Collection Requests

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-12

    ... ED to monitor CSP grant performance and analyze data related to accountability for academic performance, financial integrity, and program effectiveness. Copies of the proposed information collection... database of current CSP-funded charter schools and award amounts; ED merges performance information...

  2. 78 FR 46578 - Agency Information Collection Activities: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-01

    ... , including any personal information provided. Sensitive personal information, such as account numbers or... to understand the impact of bundled products and services on the financial decision- making of... BUREAU OF CONSUMER FINANCIAL PROTECTION [Docket No CFPB-2013-0024] Agency Information Collection...

  3. Harnessing Technology for School Accountability: A Case Study of Implementing a Management Information System

    ERIC Educational Resources Information Center

    Enomoto, Ernestine K.; Conley, Sharon

    2007-01-01

    Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…

  4. 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.

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 78 FR 77717 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Default...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-24

    ... DEPARTMENT OF LABOR Office of the Secretary Agency Information Collection Activities; Submission... Account Plans ACTION: Notice. SUMMARY: The Department of Labor (DOL) is submitting the Employee Benefits Security Administration (EBSA) sponsored information collection request (ICR) titled, ``Default Investment...

  10. Technology in the Classroom: A Collection of Articles.

    ERIC Educational Resources Information Center

    King, Tom, Ed.

    This collection of articles address three themes: the growing research supporting the belief that technology in education makes a difference for student learning; innovative ways to use technology in teaching; and firsthand accounts of schools that have successfully implemented technology in their classrooms. Through effective use, educators can…

  11. Complexity Theory 101 for Educators: A Fictional Account of a Graduate Seminar

    ERIC Educational Resources Information Center

    McMurtry, Angus

    2008-01-01

    The following fictional account of a seminar on complexity science and its relevance for education makes use of several real events. The first is an actual seminar that took place during the spring of 2005, in the Department of Secondary Education at the University of Alberta. The second is the collective creation of the Complexity and Education…

  12. 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...

  13. 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...

  14. 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...

  15. The Montpellier Leishmania Collection, from a Laboratory Collection to a Biological Resource Center: A 39-Year-Long Story.

    PubMed

    Pratlong, Francine; Balard, Yves; Lami, Patrick; Talignani, Loïc; Ravel, Christophe; Dereure, Jacques; Lefebvre, Michèle; Serres, Ghislaine; Bastien, Patrick; Dedet, Jean-Pierre

    2016-12-01

    We report the development of a laboratory collection of Leishmania that was initiated in 1975 and, after 39 years, has become an international Biological Resource Center (BRC-Leish, Montpellier, France, BioBank No. BB-0033-00052), which includes 6353 strains belonging to 36 Leishmania taxa. This is a retrospective analysis of the technical and organizational changes that have been adopted over time to take into account the technological advances and related modifications in the collection management and quality system. The technical improvements concerned the culture and cryopreservation techniques, strain identification by isoenzymatic and molecular techniques, data computerization and quality management to meet the changes in international standards, and in the cryogenic and microbiological safety procedures. The BRC is working toward obtaining the NF-S 96-900 certification in the coming years. Our long-term expertise in Leishmania storage and typing and collection maintenance should encourage field epidemiologists and clinical practitioners in endemic countries to secure their own strain collection with the help of the French BRC-Leish.

  16. 76 FR 76439 - Proposed Extension of Information Collection Requests Submitted for Public Comment: Disclosures...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-07

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration Proposed Extension of Information Collection Requests Submitted for Public Comment: Disclosures by Insurers to General Account Policyholders... with an opportunity to comment on proposed and continuing collections of information. This helps the...

  17. 77 FR 16069 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Disclosures...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-19

    ... DEPARTMENT OF LABOR Agency Information Collection Activities; Submission for OMB Review; Comment Request; Disclosures by Insurers to General Account Policyholders AGENCY: Office of the Secretary, Labor... Administration (EBSA) sponsored information collection request (ICR) titled, ``Disclosures by Insurers to General...

  18. Strengthening of accountability systems to create healthy food environments and reduce global obesity.

    PubMed

    Swinburn, Boyd; Kraak, Vivica; Rutter, Harry; Vandevijvere, Stefanie; Lobstein, Tim; Sacks, Gary; Gomes, Fabio; Marsh, Tim; Magnusson, Roger

    2015-06-20

    To achieve WHO's target to halt the rise in obesity and diabetes, dramatic actions are needed to improve the healthiness of food environments. Substantial debate surrounds who is responsible for delivering effective actions and what, specifically, these actions should entail. Arguments are often reduced to a debate between individual and collective responsibilities, and between hard regulatory or fiscal interventions and soft voluntary, education-based approaches. Genuine progress lies beyond the impasse of these entrenched dichotomies. We argue for a strengthening of accountability systems across all actors to substantially improve performance on obesity reduction. In view of the industry opposition and government reluctance to regulate for healthier food environments, quasiregulatory approaches might achieve progress. A four step accountability framework (take the account, share the account, hold to account, and respond to the account) is proposed. The framework identifies multiple levers for change, including quasiregulatory and other approaches that involve government-specified and government-monitored progress of private sector performance, government procurement mechanisms, improved transparency, monitoring of actions, and management of conflicts of interest. Strengthened accountability systems would support government leadership and stewardship, constrain the influence of private sector actors with major conflicts of interest on public policy development, and reinforce the engagement of civil society in creating demand for healthy food environments and in monitoring progress towards obesity action objectives. Copyright © 2015 Elsevier Ltd. All rights reserved.

  19. 77 FR 47668 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Acquisition...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-09

    ... DEPARTMENT OF LABOR Office of the Secretary Agency Information Collection Activities; Submission... Individual Account Plans Sponsored by Trust Real Estate Investment Trusts ACTION: Notice. SUMMARY: The... information collection request (ICR) titled, ``Acquisition and Sale of Trust Real Estate Investment Trust...

  20. 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.

  1. 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

  2. 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

  3. Collective Intelligence Generation from User Contributed Content

    NASA Astrophysics Data System (ADS)

    Solachidis, Vassilios; Mylonas, Phivos; Geyer-Schulz, Andreas; Hoser, Bettina; Chapman, Sam; Ciravegna, Fabio; Lanfranchi, Vita; Scherp, Ansgar; Staab, Steffen; Contopoulos, Costis; Gkika, Ioanna; Bakaimis, Byron; Smrz, Pavel; Kompatsiaris, Yiannis; Avrithis, Yannis

    In this paper we provide a foundation for a new generation of services and tools. We define new ways of capturing, sharing and reusing information and intelligence provided by single users and communities, as well as organizations by enabling the extraction, generation, interpretation and management of Collective Intelligence from user generated digital multimedia content. Different layers of intelligence are generated, which together constitute the notion of Collective Intelligence. The automatic generation of Collective Intelligence constitutes a departure from traditional methods for information sharing, since information from both the multimedia content and social aspects will be merged, while at the same time the social dynamics will be taken into account. In the context of this work, we present two case studies: an Emergency Response and a Consumers Social Group case study.

  4. What can we learn on public accountability from non-health disciplines: a meta-narrative review

    PubMed Central

    Van Belle, Sara; Mayhew, Susannah H

    2016-01-01

    Objective In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? Setting The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Results Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. Conclusions We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. PMID:27388347

  5. Empowering Accountability for Vocational-Technical Education: The Analysis and Use of Wage Records.

    ERIC Educational Resources Information Center

    Jarosik, Daniel; Phelps, L. Allen

    Since 1988, state governments have been required to collect quarterly from private sector employers gross earnings by Social Security numbers, industry of employment, and county of employment. A study was conducted of 13 states' efforts to use this wage record database as a tool for improving educational accountability and assessing the impact of…

  6. Global Scare Tactics and the Call for US Schools to Be Held Accountable

    ERIC Educational Resources Information Center

    Koyama, Jill

    2013-01-01

    This article focuses on the response of educational leaders to No Child Left Behind's (NCLB) market-driven and sanctions-laden reforms as part of a political spectacle in which discourses link accountability and educational effectiveness to the advance of capitalism. Drawing on data collected during a multiyear ethnography of NCLB, this article…

  7. 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…

  8. Strengthening Local K-12 Accountability: The Role of County Offices of Education. Technical Appendices

    ERIC Educational Resources Information Center

    Warren, Paul

    2016-01-01

    This document presents the technical appendices that accompany the full report, "Strengthening Local K-12 Accountability: The Role of County Offices of Education." The appendices include: (1) Data Collection Methods; and (2) PPIC Survey of California County Superintendents of Education. [For the full report, see ED570941.

  9. Accountable disease management of spine pain.

    PubMed

    Smith, Matthew J

    2011-09-01

    The health care landscape has changed with new legislation addressing the unsustainable rise in costs in the US system. Low-value service lines caring for expensive chronic conditions have been targeted for reform; for better or worse, the treatment of spine pain has been recognized as a representative example. Examining the Patient Protection and Affordable Care Act and existing pilot studies can offer a preview of how chronic care of spine pain will be sustained. Accountable care in an organization capable of collecting, analyzing, and reporting clinical data and operational compliance is forthcoming. Interdisciplinary spine pain centers integrating surgical and medical management, behavioral medicine, physical reconditioning, and societal reintegration represent the model of high-value care for patients with chronic spine pain. Copyright © 2011 Elsevier Inc. All rights reserved.

  10. Anguilliform larvae collected off North Carolina

    USGS Publications Warehouse

    Ross, Steve W.; Casazza, T.L.; Quattrini, A.M.; Sulak, K.J.

    2007-01-01

    The distinctive larval stage of eels (leptocephalus) facilitates dispersal through prolonged life in the open ocean. Leptocephali are abundant and diverse off North Carolina, yet data on distributions and biology are lacking. The water column (from surface to 1,293 m) was sampled in or near the Gulf Stream off Cape Hatteras, Cape Lookout, and Cape Fear, North Carolina during summer through fall of 1999-2005, and leptocephali were collected by neuston net, plankton net, Tucker trawl, and dip net. Additional samples were collected nearly monthly from a transect across southern Onslow Bay, North Carolina (from surface to 91 m) from April 2000 to December 2001 by bongo and neuston nets, Methot frame trawl, and Tucker trawl. Overall, 584 tows were completed, and 224 of these yielded larval eels. The 1,295 eel leptocephali collected (combining all methods and areas) represented at least 63 species (nine families). Thirteen species were not known previously from the area. Dominant families for all areas were Congridae (44% of individuals, 11 species), Ophichthidae (30% of individuals, 27 species), and Muraenidae (22% of individuals, ten species). Nine taxa accounted for 70% of the overall leptocephalus catches (in order of decreasing abundance): Paraconger caudilimbatus (Poey), Gymnothorax ocellatus Agassiz complex, Ariosoma balearicum (Delaroche), Ophichthus gomesii (Castelnau), Callechelys muraena Jordan and Evermann, Letharchus aliculatus McCosker, Rhynchoconger flavus (Goode and Bean), Ophichthus cruentifer (Goode and Bean), Rhynchoconger gracilior (Ginsburg). The top three species represented 52% of the total eel larvae collected. Most leptocephali were collected at night (79%) and at depths > 45 m. Eighty percent of the eels collected in discrete depth Tucker trawls at night ranged from mean depths of 59-353 m. A substantial number (38% of discrete depth sample total) of larval eels were also collected at the surface (neuston net) at night. Daytime leptocephalus

  11. 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…

  12. "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…

  13. Detecting errors and anomalies in computerized materials control and accountability databases

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

    Whiteson, R.; Hench, K.; Yarbro, T.

    The Automated MC and A Database Assessment project is aimed at improving anomaly and error detection in materials control and accountability (MC and A) databases and increasing confidence in the data that they contain. Anomalous data resulting in poor categorization of nuclear material inventories greatly reduces the value of the database information to users. Therefore it is essential that MC and A data be assessed periodically for anomalies or errors. Anomaly detection can identify errors in databases and thus provide assurance of the integrity of data. An expert system has been developed at Los Alamos National Laboratory that examines thesemore » large databases for anomalous or erroneous data. For several years, MC and A subject matter experts at Los Alamos have been using this automated system to examine the large amounts of accountability data that the Los Alamos Plutonium Facility generates. These data are collected and managed by the Material Accountability and Safeguards System, a near-real-time computerized nuclear material accountability and safeguards system. This year they have expanded the user base, customizing the anomaly detector for the varying requirements of different groups of users. This paper describes the progress in customizing the expert systems to the needs of the users of the data and reports on their results.« less

  14. 75 FR 57490 - Notice of Submission of Proposed Information Collection to OMB Multifamily Project Monthly...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-21

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5376-N-91] Notice of Submission of Proposed Information Collection to OMB Multifamily Project Monthly Accounting Reports AGENCY: Office of the...: Multifamily Project Monthly Accounting Reports. OMB Approval Number: 2502-0108. Form Numbers: HUD-93479, HUD...

  15. The Living Classroom: Teaching and Collective Consciousness. SUNY Series in Transpersonal and Humanistic Psychology

    ERIC Educational Resources Information Center

    Bache, Christopher M.

    2008-01-01

    This pioneering work in teaching and transpersonal psychology explores the dynamics of collective consciousness in the classroom. Combining scientific research with personal accounts collected over thirty years, Christopher M. Bache examines the subtle influences that radiate invisibly around teachers as they work--unintended, cognitive resonances…

  16. 76 FR 8743 - Proposed Information Collection Activity; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-15

    ....: New Collection. Billing Accounting Code (BAC): 418423 (CAN G999916). Description: The Administration... available resources for understanding how families use, seek, and cope with the ECE/SA choices that are available to them. Perhaps most significantly, the NSECE will allow the policy and research communities to...

  17. 76 FR 5841 - Agency Information Collection Activities: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-02

    ... renewal of program accountability and communication data collections (e.g., surveys, face-to-face and... Performance and Results Acts (GPRA) of 1993. Under this generic survey clearance (OMB 3145-0136), data from... descriptive information gathered from education and training projects that are funded by NSF. Most programs...

  18. 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,…

  19. Spacecraft Maximum Allowable Concentrations for Selected Airborne Contaminants. Volume 5

    NASA Technical Reports Server (NTRS)

    2008-01-01

    To protect space crews from air contaminants, NASA requested that the National Research Council (NRC) provide guidance for developing spacecraft maximum allowable concentrations (SMACs) and review NASA's development of exposure guidelines for specific chemicals. The NRC convened the Committee on Spacecraft Exposure Guidelines to address this task. The committee published Guidelines for Developing Spacecraft Maximum Allowable Concentrations for Space Station Contaminants (NRC 1992). The reason for the review of chemicals in Volume 5 is that many of them have not been examined for more than 10 years, and new research necessitates examining the documents to ensure that they reflect current knowledge. New knowledge can be in the form of toxicologic data or in the application of new approaches for analysis of available data. In addition, because NASA anticipates longer space missions beyond low Earth orbit, SMACs for 1,000-d exposures have also been developed.

  20. [Anti-proliferation Effect of Taraxacum mongolicum Extract in HepG2 Cells and Its Mechanism].

    PubMed

    Guo, Jun-bin; Ye, Hai-hong; Chen, Jian-feng

    2015-10-01

    To study the anti-proliferation effect of Taraxacum mongolicum extract in HepG2 cells and its mechanism. The total proteins of HepG2 cells treated with Taraxacum mongolicum extract were. extracted and mitochondria-mediated apoptosis-related proteins (Survivin, Mcl-1, BCL-xL, BCL-2, Smac, BAX, Bad, Cytochrome c and Caspase-3/7/9) were detected by Western blot. Taraxacum mongolicum extract obviously inhibited the proliferation of HepG2 cells and the expression of anti-apoptotic proteins (Survivin, BCL-xL and BCL-2), increased the expression of pro-apoptotic proteins (Smac and Caspase-3/7/9), and promoted the release of Cytochrome c from mitochondria to cytoplasm in HepG2 cells. The effects were in a dose-independent mode. Taraxacum mongolicum extract can inhibit the proliferation of HepG2 cells and the anti-proliferation mechanism is related to mitochondria-mediated apoptosis.

  1. Accounting Department Chairpersons' Perceptions of Business School Performance Using a Market Orientation Model

    ERIC Educational Resources Information Center

    Webster, Robert L.; Hammond, Kevin L.; Rothwell, James C.

    2013-01-01

    This manuscript is part of a stream of continuing research examining market orientation within higher education and its potential impact on organizational performance. The organizations researched are business schools and the data collected came from chairpersons of accounting departments of AACSB member business schools. We use a reworded Narver…

  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. Prevention validation and accounting platform: a framework for establishing accountability and performance measures of substance abuse prevention programs.

    PubMed

    Kim, S; McLeod, J H; Williams, C; Hepler, N

    2000-01-01

    The field of substance abuse prevention has neither an overarching conceptual framework nor a set of shared terminologies for establishing the accountability and performance outcome measures of substance abuse prevention services rendered. Hence, there is a wide gap between what we currently have as data on one hand and information that are required to meet the performance goals and accountability measures set by the Government Performance and Results Act of 1993 on the other. The task before us is: How can we establish the accountability and performance measures of substance abuse prevention programs and transform the field of prevention into prevention science? The intent of this volume is to serve that purpose and accelerate the processes of this transformation by identifying the requisite components of the transformation (i.e., theory, methodology, convention on terms, and data) and by introducing an open forum called, Prevention Validation and Accounting (PREVA) Platform. The entire PREVA Platform (for short, the Platform) is designed as an analytic framework, which is formulated by a collectivity of common concepts, terminologies, accounting units, protocols for counting the units, data elements, and operationalizations of various constructs, and other summary measures intended to bring about an efficient and effective measurement of process input, program capacity, process output, performance outcome, and societal impact of substance abuse prevention programs. The measurement units and summary data elements are designed to be measured across time and across jurisdictions, i.e., from local to regional to state to national levels. In the Platform, the process input is captured by two dimensions of time and capital. Time is conceptualized in terms of service delivery time and time spent for research and development. Capital is measured by the monies expended for the delivery of program activities during a fiscal or reporting period. Program capacity is captured

  6. 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,…

  7. Unrealistic optimism in advice taking: A computational account.

    PubMed

    Leong, Yuan Chang; Zaki, Jamil

    2018-02-01

    Expert advisors often make surprisingly inaccurate predictions about the future, yet people heed their suggestions nonetheless. Here we provide a novel, computational account of this unrealistic optimism in advice taking. Across 3 studies, participants observed as advisors predicted the performance of a stock. Advisors varied in their accuracy, performing reliably above, at, or below chance. Despite repeated feedback, participants exhibited inflated perceptions of advisors' accuracy, and reliably "bet" on advisors' predictions more than their performance warranted. Participants' decisions tightly tracked a computational model that makes 2 assumptions: (a) people hold optimistic initial expectations about advisors, and (b) people preferentially incorporate information that adheres to their expectations when learning about advisors. Consistent with model predictions, explicitly manipulating participants' initial expectations altered their optimism bias and subsequent advice-taking. With well-calibrated initial expectations, participants no longer exhibited an optimism bias. We then explored crowdsourced ratings as a strategy to curb unrealistic optimism in advisors. Star ratings for each advisor were collected from an initial group of participants, which were then shown to a second group of participants. Instead of calibrating expectations, these ratings propagated and exaggerated the unrealistic optimism. Our results provide a computational account of the cognitive processes underlying inflated perceptions of expertise, and explore the boundary conditions under which they occur. We discuss the adaptive value of this optimism bias, and how our account can be extended to explain unrealistic optimism in other domains. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  8. Implementation of a Systematic Accountability Framework in 2014 to Improve the Performance of the Nigerian Polio Program

    PubMed Central

    Tegegne, Sisay G.; MKanda, Pascal; Yehualashet, Yared G.; Erbeto, Tesfaye B.; Touray, Kebba; Nsubuga, Peter; Banda, Richard; Vaz, Rui G.

    2016-01-01

    Background. An accountability framework is a central feature of managing human and financial resources. One of its primary goals is to improve program performance through close monitoring of selected priority activities. The principal objective of this study was to determine the contribution of a systematic accountability framework to improving the performance of the World Health Organization (WHO)–Nigeria polio program staff, as well as the program itself. Methods. The effect of implementation of the accountability framework was evaluated using data on administrative actions and select process indicators associated with acute flaccid paralysis (AFP) surveillance, routine immunization, and polio supplemental immunization activities. Data were collected in 2014 during supportive supervision, using Magpi software (a company that provides service to collect data using mobile phones). A total of 2500 staff were studied. Results. Data on administrative actions and process indicators from quarters 2–4 in 2014 were compared. With respect to administrative actions, 1631 personnel (74%) received positive feedback (written or verbal commendation) in quarter 4 through the accountability framework, compared with 1569 (73%) and 1152 (61%) during quarters 3 and 2, respectively. These findings accorded with data on process indicators associated with AFP surveillance and routine immunization, showing statistically significant improvements in staff performance at the end of quarter 4, compared with other quarters. Conclusions. Improvements in staff performance and process indicators were observed for the WHO-Nigeria polio program after implementation of a systematic accountability framework. PMID:26823334

  9. Structural and psychological empowerment climates, performance, and the moderating role of shared felt accountability: a managerial perspective.

    PubMed

    Wallace, J Craig; Johnson, Paul D; Mathe, Kimberly; Paul, Jeff

    2011-07-01

    The authors proposed and tested a model in which data were collected from managers (n = 539) at 116 corporate-owned quick service restaurants to assess the structural and psychological empowerment process as moderated by shared-felt accountability on indices of performance from a managerial perspective. The authors found that empowering leadership climate positively relates to psychological empowerment climate. In turn, psychological empowerment climate relates to performance only under conditions of high-felt accountability; it does not relate to performance under conditions of low-felt accountability. Overall, the present results indicate that the quick-service restaurant managers, who feel more empowered, operate restaurants that perform better than managers who feel less empowered, but only when those empowered managers also feel a high sense of accountability.

  10. Ursodeoxycholic acid induces apoptosis of hepatocellular carcinoma cells in vitro.

    PubMed

    Zhu, Lei; Shan, Lu Juan; Liu, Yue Jian; Chen, Dan; Xiao, Xiao Guang; Li, Yan

    2014-12-01

    Ursodeoxycholic acid (UDCA) is widely used to treat chronic liver diseases, and its cytoprotective effect on normal hepatocytes has been shown. This study aimed to investigate the apoptotic effects of UDCA on hepatocellular carcinoma (HCC) cells and the underlying molecular events in vitro. HCC cells were treated by UDCA at different doses and periods of time to assess cell morphology, viability, apoptosis and gene expression using methyl thiazolyl tetrazolium (MTT), Annexin V/propidium iodide (PI) stain, transferase dUTP nick end labeling (TUNEL), enzyme-linked immunosorbent assay (ELISA), immunocytochemistry and quantitative reverse transcription polymerase chain reaction, respectively. UDCA treatment reduced cell viability but induced HCC cell apoptosis in dose-dependent and time-dependent manners. UDCA arrested HepG2 cells at phase S of the cell cycle. At the gene levels, UDCA downregulated Bcl-2 and second mitochondria-derived activator of caspase (Smac) protein expressions, but upregulated Bax and Livin proteins in HCC cells. At the highest concentration, UDCA inhibited Livin mRNA expression but increased Smac and caspase-3 mRNA expressions as well as the activity of caspase-3 in HCC cells. The induction of HCC cell apoptosis by UDCA was dose-dependent and time-dependent and was mediated by the regulation of Bax to Bcl-2 ratio, the expressions of Smac and Livin, and caspase-3 expression and activity. © 2014 Chinese Medical Association Shanghai Branch, Chinese Society of Gastroenterology, Renji Hospital Affiliated to Shanghai Jiaotong University School of Medicine and Wiley Publishing Asia Pty Ltd.

  11. 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…

  12. 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…

  13. Can Student Interdependence Be Experienced Negatively in Collective Music Education Programmes? A Contextual Approach

    ERIC Educational Resources Information Center

    Sarazin, Marc

    2017-01-01

    Many studies and accounts argue that collective music-making can contribute to building social cohesion and training social skills, and particularly that student interdependence in collective music education programmes can foster this. I argue that this implies two assumptions: first, that students mostly experience interdependence in music…

  14. 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…

  15. 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)

  16. 75 FR 70339 - Agency Information Collection Activities: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-17

    .... Independent certified public accountants (CPA) conduct these reviews to ensure compliance with all the terms... clearance by the Office of Management and Budget (OMB) in compliance with Public Law (Pub. L.) 104-13, the... CBSV collection are the participating companies, members of the public who consent to the SSN...

  17. 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…

  18. The Montpellier Leishmania Collection, from a Laboratory Collection to a Biological Resource Center: A 39-Year-Long Story

    PubMed Central

    Pratlong, Francine; Balard, Yves; Lami, Patrick; Talignani, Loïc; Ravel, Christophe; Dereure, Jacques; Lefebvre, Michèle; Serres, Ghislaine; Bastien, Patrick

    2016-01-01

    We report the development of a laboratory collection of Leishmania that was initiated in 1975 and, after 39 years, has become an international Biological Resource Center (BRC-Leish, Montpellier, France, BioBank No. BB-0033-00052), which includes 6353 strains belonging to 36 Leishmania taxa. This is a retrospective analysis of the technical and organizational changes that have been adopted over time to take into account the technological advances and related modifications in the collection management and quality system. The technical improvements concerned the culture and cryopreservation techniques, strain identification by isoenzymatic and molecular techniques, data computerization and quality management to meet the changes in international standards, and in the cryogenic and microbiological safety procedures. The BRC is working toward obtaining the NF-S 96-900 certification in the coming years. Our long-term expertise in Leishmania storage and typing and collection maintenance should encourage field epidemiologists and clinical practitioners in endemic countries to secure their own strain collection with the help of the French BRC-Leish. PMID:27379470

  19. 76 FR 1595 - Notice of Request for Extension of a Currently Approved Information Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-11

    ... collection in support of the program of the Agency's use of supervised bank accounts (SBA). DATES: Comments... Accounts. OMB Number: 0575-0158. Expiration Date of Approval: 04/30/2011 Type of Request: Extension of a... that do not qualify for loans under commercial rates and terms. The Agency use SBAs as a mechanism to...

  20. Hospital cost accounting and the new imperative.

    PubMed

    Sabin, P

    1987-05-01

    Government regulatory structures, prospective payment mechanisms, a more competitive environment, and attempts to link cost accounting principles to planning, budgeting, and fiscal control all have served as catalysts for hospitals to increase their reliance and emphasis on cost accounting. Current hospital accounting systems are relatively inexpensive to develop and maintain, and they fulfill the financial reporting requirements mandated by Medicare and other third-party payers. These systems, however, do not provide information on what specific service units cost, and managers must have this information to make optimal trade-offs between quality, availability, and cost of medical services. Most health care organizations have a predetermined charge for each type of service, but the charge may not accurately portray the cost of providing the service. Knowing true costs will enable managers to select the most cost-effective method of treating a patient; know the financial implications of adding tests or procedures; relate costs to established norms of care; establish ranges of acceptable costs in various diagnostic groups; negotiate more successfully with rate review organizations and health maintenance organizations; and vigorously market and advertise the services that most contribute to the organization's overall financial health. The goal of microcosting is to determine the full cost of providing specific service units. The microcosting process comprises three components: data collection, cost modeling, and cost analysis. Microcosting is used to determine full costs for 20 percent of the hospital's procedures that are responsible for generating 80 percent of the hospital's gross revenue. Full costs are established by adding labor costs, materials costs, equipment depreciation costs, departmental overhead costs, and corporate overhead costs.(ABSTRACT TRUNCATED AT 250 WORDS)

  1. 78 FR 17188 - Agency Information Collection Activities; Comment Request; Evaluation of the GEAR UP College...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-20

    ... DEPARTMENT OF EDUCATION [Docket No. ED-2013-ICCD-0032] Agency Information Collection Activities; Comment Request; Evaluation of the GEAR UP College Savings Account Research Demonstration AGENCY... information collection DATES: Interested persons are invited to submit comments on or before May 20, 2013...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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…

  8. Integrated billing and accounts receivable management system needed to maximize payments and cope with managed care.

    PubMed

    Sanders, J; Wold, D; Sullivan, T

    1999-01-01

    The billing and accounts receivable management process in medical practices today has evolved into a multidisciplinary function. This function requires efficient, coordinated performance by physicians and all staff members, from the point of initial patient contact through aggressive follow-up on delinquent payments for services rendered. Offices with deficient or nonexistent billing and accounts receivable management systems typically experience collection ratios that are less than industry norms. They also experience poor cash flow and unnecessary overhead costs. To avoid costly inefficiencies and ensure that it maximizes payments from third-party payors and patients, a medical practice must have an integrated billing and accounts receivable management system that includes components outlined in this article.

  9. Motivation and Justice at Work: The Role of Emotion and Cognition Components of Personal and Collective Work Identity.

    PubMed

    Nordhall, Ola; Knez, Igor

    2017-01-01

    The aim of this study was to investigate the role of personal and collective work identity (including emotion and cognition components), in predicting work motivation (operationalized as work self-determined motivation) and organizational justice (operationalized as organizational pay justice). Digitized questionnaires were distributed by e-mail to 2905 members, teachers, of a Swedish trade union. A total of 768 individuals answered the questionnaire and by that participated in this study. Personal- compared to collective work identity was shown to positively associate with self-determined motivation accounted for by the emotion component of personal work identity. Collective compared to personal work identity was reported to positively associate with organizational pay justice accounted for by the cognition component of collective work identity. All this suggests that both work-related motivation and organizational justice might be, to some extent, accounted for by the psychological mechanisms of work identity and that, as predicted, different types of work identity, play different significant roles in predicting motivation and justice at work. More precisely, the emotion component of work identity was more pronounced in personal work-bonding relationships, and the cognitive component, of work identity in contrast, was more pronounced in collective work-bonding relationships.

  10. Financial accounting for radiology executives.

    PubMed

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

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

  11. 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...

  12. 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...

  13. 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

  14. 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…

  15. 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…

  16. 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…

  17. 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…

  18. 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

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

    ERIC Educational Resources Information Center

    Wells, Paul K.

    2015-01-01

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

  20. 78 FR 59378 - Agency Information Collection Activities: Submission to OMB for Reinstatement, With Change, of a...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-26

    ... for Reinstatement, With Change, of a Previously Approved Collection; Comment Request AGENCY: National... institutions to disclose to consumers certain information, including interest rates, bonuses, and fees... specific disclosures when an account is opened, when a disclosed term changes or a term account is close to...

  1. 78 FR 47424 - Agency Information Collection Activities: Submission to OMB for Reinstatement, With Change, of a...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-05

    ... for Reinstatement, With Change, of a Previously Approved Collection; Comment Request AGENCY: National... institutions to disclose to consumers certain information, including interest rates, bonuses, and fees... specific disclosures when an account is opened, when a disclosed term changes or a term account is close to...

  2. 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

  3. 75 FR 38187 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-01

    ... the Accelerated Cost Recovery System (Sec. 1.168(i)-1). DATES: Written comments should be received on... . SUPPLEMENTARY INFORMATION: Title: General Asset Accounts under the Accelerated Cost Recovery System. OMB Number... approved collection. Affected Public: Business or other for-profit organizations and Farms. Estimated...

  4. 75 FR 47894 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-09

    ... accounting for a dual consolidated loss where the dual resident corporation files a consolidated return... information unless the collection of information displays a valid OMB control number. Books or records... for the proper performance of the functions of the agency, including whether the information shall...

  5. 77 FR 38397 - Agency Information Collection (Report of General Information) Activities Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-27

    ... Management and Budget (OMB) for review and comment. The PRA submission describes the nature of the information collection and its expected cost and burden; it includes the actual data collection instrument...-0820c, Report of Defense Finance and Accounting Service (DFAS). e. VA Form 21-0820d, Report of Lost...

  6. Building blocks for social accountability: a conceptual framework to guide medical schools.

    PubMed

    Preston, Robyn; Larkins, Sarah; Taylor, Judy; Judd, Jenni

    2016-08-26

    This paper presents a conceptual framework developed from empirical evidence, to guide medical schools aspiring towards greater social accountability. Using a multiple case study approach, seventy-five staff, students, health sector representatives and community members, associated with four medical schools, participated in semi-structured interviews. Two schools were in Australia and two were in the Philippines. These schools were selected because they were aspiring to be socially accountable. Data was collected through on-site visits, field notes and a documentary review. Abductive analysis involved both deductive and inductive iterative theming of the data both within and across cases. The conceptual framework for socially accountable medical education was built from analyzing the internal and external factors influencing the selected medical schools. These factors became the building blocks that might be necessary to assist movement to social accountability. The strongest factor was the demands of the local workforce situation leading to innovative educational programs established with or without government support. The values and professional experiences of leaders, staff and health sector representatives, influenced whether the organizational culture of a school was conducive to social accountability. The wider institutional environment and policies of their universities affected this culture and the resourcing of programs. Membership of a coalition of socially accountable medical schools created a community of learning and legitimized local practice. Communities may not have recognized their own importance but they were fundamental for socially accountable practices. The bedrock of social accountability, that is, the foundation for all building blocks, is shared values and aspirations congruent with social accountability. These values and aspirations are both a philosophical understanding for innovation and a practical application at the health systems and

  7. 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)

  8. What can we learn on public accountability from non-health disciplines: a meta-narrative review.

    PubMed

    Van Belle, Sara; Mayhew, Susannah H

    2016-07-07

    In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  9. Genethics: project accountability via evaluation of teacher and student growth.

    PubMed

    Hendrix, J R; Mertens, T R

    1992-10-01

    Accountability through demonstrated learning is increasingly being demanded by agencies funding science education projects. For example, the National Science Foundation requires evidence of the educational impact of programs designed to increase the scientific understanding and competencies of teachers and their students. The purpose of this paper is to share our human genetics educational experiences and accountability model with colleagues interested in serving the genetics educational needs of in-service secondary school science teachers and their students. Our accountability model is facilitated through (1) identifying the educational needs of the population of teachers to be served, (2) articulating goals and measurable objectives to meet these needs, and (3) then designing and implementing pretest/posttest questions to measure whether the objectives have been achieved. Comparison of entry and exit levels of performance on a 50-item test showed that teacher-participants learned a statistically significant amount of genetics content in our NSF-funded workshops. Teachers, in turn, administered a 25-item pretest/posttest to their secondary school students, and collective data from 121 classrooms across the United States revealed statistically significant increases in student knowledge of genetics content. Methods describing our attempts to evaluate teachers' use of pedagogical techniques and bioethical decision-making skills are briefly addressed.

  10. Collective Impact: What Does It Mean for Educational Leaders?

    ERIC Educational Resources Information Center

    Thompson, Rodney; Jocius, Robin

    2017-01-01

    Due to local, state, and national accountability measures, school reform efforts have become critical of many legislative agendas. Local community members are getting off the sidelines and becoming part of the game to support local schools districts to become part of the solution. Across the United States, Collective Impact models, which propose…

  11. Implications of Climate Change for State Bioassessment Programs and Approaches to Account for Effects (Final Report)

    EPA Science Inventory

    EPA announced the availability of the final report, Implications of Climate Change for State Bioassessment Programs and Approaches to Account for Effects. This report uses biological data collected by four states in wadeable rivers and streams to examine the components ...

  12. 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...

  13. 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...

  14. Defining Peer-to-Peer Accountability From the Nurse's Perspective.

    PubMed

    Lockett, Jacqueline Jansen; Barkley, Leslie; Stichler, Jaynelle; Palomo, Jeanne; Kik, Bozena; Walker, Christopher; Donnelly, Janet; Willon, Judy; Sanborn, Julie; O'Byrne, Noeleen

    2015-11-01

    The aim of this study was to define and create a conceptual model for peer-to-peer accountability (P to PA). Many organizations cite the importance of peer accountability (PA) as essential in ensuring patient safety. Professionalism in nursing requires self-regulation of practice and PA. Although discussed in the literature, P to PA is not conceptually defined. A grounded theory study design with constant comparative data collection and analysis was used to explore nurses' definitions of P to PA and their perceptions of motivators and barriers to engaging in P to PA. Transcripts of digital recordings of all interviews were analyzed using line-by-line coding until identified themes emerged. P to PA was defined as the act of speaking up when one observes a peer not practicing to acceptable standards. A conceptual model illustrates the antecedents, attributes, and consequences of P to PA. P to PA is the professional responsibility of every nurse and healthcare provider and is essential for safe patient care. The conceptual definition facilitates actualization of P to PA in practice.

  15. Cost accounting models used for price-setting of health services: an international review.

    PubMed

    Raulinajtys-Grzybek, Monika

    2014-12-01

    The aim of the article was to present and compare cost accounting models which are used in the area of healthcare for pricing purposes in different countries. Cost information generated by hospitals is further used by regulatory bodies for setting or updating prices of public health services. The article presents a set of examples from different countries of the European Union, Australia and the United States and concentrates on DRG-based payment systems as they primarily use cost information for pricing. Differences between countries concern the methodology used, as well as the data collection process and the scope of the regulations on cost accounting. The article indicates that the accuracy of the calculation is only one of the factors that determine the choice of the cost accounting methodology. Important aspects are also the selection of the reference hospitals, precise and detailed regulations and the existence of complex healthcare information systems in hospitals. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

  16. 77 FR 43410 - Data Collection Available for Public Comments and Recommendations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-24

    ... the collections, to Sandra Johnston, Program Analyst, Office of Financial Assistance, Small Business... Premier Certified Lenders Program (PCLP) transfers considerable authority and autonomy to Premier...) that are held in account at financial institutions and about SBIC borrowings from financial...

  17. Collisions of deformable cells lead to collective migration

    NASA Astrophysics Data System (ADS)

    Löber, Jakob; Ziebert, Falko; Aranson, Igor S.

    2015-03-01

    Collective migration of eukaryotic cells plays a fundamental role in tissue growth, wound healing and immune response. The motion, arising spontaneously or in response to chemical and mechanical stimuli, is also important for understanding life-threatening pathologies, such as cancer and metastasis formation. We present a phase-field model to describe the movement of many self-organized, interacting cells. The model takes into account the main mechanisms of cell motility - acto-myosin dynamics, as well as substrate-mediated and cell-cell adhesion. It predicts that collective cell migration emerges spontaneously as a result of inelastic collisions between neighboring cells: collisions lead to a mutual alignment of the cell velocities and to the formation of coherently-moving multi-cellular clusters. Small cell-to-cell adhesion, in turn, reduces the propensity for large-scale collective migration, while higher adhesion leads to the formation of moving bands. Our study provides valuable insight into biological processes associated with collective cell motility.

  18. Collisions of deformable cells lead to collective migration

    DOE PAGES

    Löber, Jakob; Ziebert, Falko; Aranson, Igor S.

    2015-03-17

    Collective migration of eukaryotic cells plays a fundamental role in tissue growth, wound healing and immune response. The motion, arising spontaneously or in response to chemical and mechanical stimuli, is also important for understanding life-threatening pathologies, such as cancer and metastasis formation. We present a phase-field model to describe the movement of many self-organized, interacting cells. The model takes into account the main mechanisms of cell motility – acto-myosin dynamics, as well as substrate-mediated and cell-cell adhesion. It predicts that collective cell migration emerges spontaneously as a result of inelastic collisions between neighboring cells: collisions lead to a mutual alignmentmore » of the cell velocities and to the formation of coherently-moving multi-cellular clusters. Small cell-to-cell adhesion, in turn, reduces the propensity for large-scale collective migration, while higher adhesion leads to the formation of moving bands. Our study provides valuable insight into biological processes associated with collective cell motility.« less

  19. Collisions of deformable cells lead to collective migration

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

    Löber, Jakob; Ziebert, Falko; Aranson, Igor S.

    Collective migration of eukaryotic cells plays a fundamental role in tissue growth, wound healing and immune response. The motion, arising spontaneously or in response to chemical and mechanical stimuli, is also important for understanding life-threatening pathologies, such as cancer and metastasis formation. We present a phase-field model to describe the movement of many self-organized, interacting cells. The model takes into account the main mechanisms of cell motility – acto-myosin dynamics, as well as substrate-mediated and cell-cell adhesion. It predicts that collective cell migration emerges spontaneously as a result of inelastic collisions between neighboring cells: collisions lead to a mutual alignmentmore » of the cell velocities and to the formation of coherently-moving multi-cellular clusters. Small cell-to-cell adhesion, in turn, reduces the propensity for large-scale collective migration, while higher adhesion leads to the formation of moving bands. Our study provides valuable insight into biological processes associated with collective cell motility.« less

  20. 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…

  1. 78 FR 39065 - Proposed Collection; Comment Request for Form 8655

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-28

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

  2. 75 FR 39092 - Proposed Collection; Comment Request for Form 8655

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-07

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

  3. 78 FR 16364 - Proposed Collection; Comment Request for Form 1128

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-14

    ... change in a taxpayer's annual accounting period be approved by the Secretary. Under regulation section 1... the collection of information displays a valid OMB control number. Books or records relating to a... the proper performance of the functions of the agency, including whether the information shall have...

  4. 75 FR 10024 - Proposed Collection; Comment Request for Form 1128

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-04

    ... in a taxpayer's annual accounting period be approved by the Secretary. Under regulation section 1.442... the collection of information displays a valid OMB control number. Books or records relating to a... the proper performance of the functions of the agency, including whether the information shall have...

  5. Collection Evaluation and Acquisition Budgets: A Kaleidoscope in the Making.

    ERIC Educational Resources Information Center

    Osburn, Charles B.

    1992-01-01

    Discusses library collection evaluation and its relationship to the acquisitions budget. Topics addressed include the publishing industry; library services that are more user centered; acquisition of versus access to sources of information and knowledge; the concept of value; library accountability; objectives and setting priorities; and levels of…

  6. 76 FR 27655 - Intent To Request Renewal From OMB of One Current Public Collection of Information; Imposition...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-12

    ..., performed by an independent certified public accountant, of its security service fee activities and accounts...] Intent To Request Renewal From OMB of One Current Public Collection of Information; Imposition and..., DHS. ACTION: 60-day Notice. SUMMARY: The Transportation Security Administration (TSA) invites public...

  7. 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…

  8. Individual self > relational self > collective self-But why? Processes driving the self-hierarchy in self- and person perception.

    PubMed

    Nehrlich, Andreas D; Gebauer, Jochen E; Sedikides, Constantine; Abele, Andrea E

    2018-03-25

    The self has three parts: individual, relational, and collective. Typically, people personally value their individual self most, their relational self less, and their collective self least. This self-hierarchy is consequential, but underlying processes have remained unknown. Here, we propose two process accounts. The content account draws upon selves' agentic-communal content, explaining why the individual self is preferred most. The teleology account draws upon selves' instrumentality for becoming one's personal ideal, explaining why the collective self is preferred least. In Study 1 (N = 200, 45% female, M age  = 32.9 years, 79% Caucasian), participants listed characteristics of their three selves (individual, relational, collective) and evaluated those characteristics in seven preference tasks. Additionally, we analyzed the characteristics' agentic-communal content, and participants rated their characteristics' teleological instrumentality. Study 2 (N = 396, 55% female, M age  = 34.5 years, 76% Caucasian) used identical methodology and featured an additional condition, where participants evaluated the selves of a friend. Study 1 reconfirmed the self-hierarchy and supported both process accounts. Study 2 replicated and extended findings. As hypothesized, when people evaluate others' selves, a different self-hierarchy emerges (relational > individual > collective). This research pioneers process-driven explanations for the self-hierarchy, establishing why people prefer different self-parts in themselves than in others. © 2018 Wiley Periodicals, Inc.

  9. 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...

  10. Institutional Researchers' Use of Qualitative Research Methods for Institutional Accountability at Two Year Colleges in Texas

    ERIC Educational Resources Information Center

    Sethna, Bishar M.

    2011-01-01

    This study examined institutional researchers' use of qualitative methods to document institutional accountability and effectiveness at two-year colleges in Texas. Participants were Institutional Research and Effectiveness personnel. Data were collected through a survey consisting of closed and open ended questions which was administered…

  11. 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…

  12. Collective input/output under memory constraints

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

    Lu, Yin; Chen, Yong; Zhuang, Yu

    2014-12-18

    Compared with current high-performance computing (HPC) systems, exascale systems are expected to have much less memory per node, which can significantly reduce necessary collective input/output (I/O) performance. In this study, we introduce a memory-conscious collective I/O strategy that takes into account memory capacity and bandwidth constraints. The new strategy restricts aggregation data traffic within disjointed subgroups, coordinates I/O accesses in intranode and internode layers, and determines I/O aggregators at run time considering memory consumption among processes. We have prototyped the design and evaluated it with commonly used benchmarks to verify its potential. The evaluation results demonstrate that this strategy holdsmore » promise in mitigating the memory pressure, alleviating the contention for memory bandwidth, and improving the I/O performance for projected extreme-scale systems. Given the importance of supporting increasingly data-intensive workloads and projected memory constraints on increasingly larger scale HPC systems, this new memory-conscious collective I/O can have a significant positive impact on scientific discovery productivity.« less

  13. 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...

  14. 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...

  15. 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...

  16. 77 FR 33760 - Notice of Submission of Proposed Information Collection to OMB Public Housing Capital Fund Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-07

    ... that are not subject to Independent Public Accountant (IPA) audit requirements. DATES: Comments Due... numerous PHAs that are not subject to Independent Public Accountant (IPA) audit requirements. Number of... Proposed Information Collection to OMB Public Housing Capital Fund Program AGENCY: Office of the Chief...

  17. 75 FR 33892 - Proposed Collection; Comment Request For Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ... request the consent of the Commissioner to change their methods of accounting for the capitalization of... number. Books or records relating to a collection of information must be retained as long as their... information is necessary for the proper performance of the functions of the agency, including whether the...

  18. 78 FR 40549 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-05

    ... request the consent of the Commissioner to change their methods of accounting for the capitalization of... number. Books or records relating to a collection of information must be retained as long as their... information is necessary for the proper performance of the functions of the agency, including whether the...

  19. 76 FR 63993 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-14

    ... that support must be reported using the organization's overall method of accounting. All tax-exempt... information displays a valid OMB control number. Books or records relating to a collection of information must... functions of the agency, including whether the information shall have practical utility; (b) the accuracy of...

  20. Motivation and Justice at Work: The Role of Emotion and Cognition Components of Personal and Collective Work Identity

    PubMed Central

    Nordhall, Ola; Knez, Igor

    2018-01-01

    The aim of this study was to investigate the role of personal and collective work identity (including emotion and cognition components), in predicting work motivation (operationalized as work self-determined motivation) and organizational justice (operationalized as organizational pay justice). Digitized questionnaires were distributed by e-mail to 2905 members, teachers, of a Swedish trade union. A total of 768 individuals answered the questionnaire and by that participated in this study. Personal- compared to collective work identity was shown to positively associate with self-determined motivation accounted for by the emotion component of personal work identity. Collective compared to personal work identity was reported to positively associate with organizational pay justice accounted for by the cognition component of collective work identity. All this suggests that both work-related motivation and organizational justice might be, to some extent, accounted for by the psychological mechanisms of work identity and that, as predicted, different types of work identity, play different significant roles in predicting motivation and justice at work. More precisely, the emotion component of work identity was more pronounced in personal work-bonding relationships, and the cognitive component, of work identity in contrast, was more pronounced in collective work-bonding relationships. PMID:29379454

  1. 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.

  2. 7 CFR 1956.147 - Debt settlement under the Federal Claims Collection Act.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... The U.S. Department of Justice (DOJ) and the General Accounting Office are charged with the... involved, a short history of the loan, and why the debtor failed. (C) Steps taken to collect the loan(s...

  3. 75 FR 20870 - Data Collection Available for Public Comments and Recommendations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-21

    ... SMALL BUSINESS ADMINISTRATION Data Collection Available for Public Comments and Recommendations..., this notice announces the Small Business Administration's intentions to request approval on a new and... Accountant, Office of Investment, Small Business Administration, 409 3rd Street, 6th Floor, Washington, DC...

  4. 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...

  5. Weaving Indigenous Agricultural Knowledge with Formal Education to Enhance Community Food Security: School Competition as a Pedagogical Space in Rural Anchetty, India

    ERIC Educational Resources Information Center

    Shukla, Shailesh; Barkman, Janna; Patel, Kirit

    2017-01-01

    Like many socially and economically disadvantaged farming communities around the world, the Anchetty region of Tamil Nadu, India, has been experiencing serious food security challenges mainly due to the loss of traditional foods such as small millets and associated crops (SMAC) and associated indigenous agricultural knowledge (IAK). Drawing on…

  6. Improving collection efficiency through remote monitoring of charity assets.

    PubMed

    McLeod, Fraser; Erdogan, Gunes; Cherrett, Tom; Bektas, Tolga; Davies, Nigel; Shingleton, Duncan; Speed, Chris; Dickinson, Janet; Norgate, Sarah

    2014-02-01

    Collection costs associated with servicing a major UK charity's donation banks and collecting unsold goods from their retail shops can account for up to 20% of the overall income gained. Bank and shop collections are commingled and are typically made on fixed days of the week irrespective of the amounts of materials waiting to be collected. Using collection records from a major UK charity, this paper considers what vehicle routing and scheduling benefits could accrue if bank and shop servicing requirements were monitored, the former using remote sensing technology to allow more proactive collection scheduling. A vehicle routing and scheduling algorithm employing tabu search methods was developed, and suggested time and distance savings of up to 30% over the current fixed schedules when a minimum bank and shop fill level of between 50% and 60% was used as a collection trigger. For the case study investigated, this led to a potential revenue gain of 5% for the charity and estimated CO2 savings of around 0.5 tonnes per week across the fleet of six heterogeneous vehicles. Copyright © 2013 Elsevier Ltd. All rights reserved.

  7. Understanding Collective Discontents: A Psychological Approach to Measuring Zeitgeist

    PubMed Central

    van der Bles, Anne Marthe; Postmes, Tom; Meijer, Rob R.

    2015-01-01

    Over the last decade, several countries around the world developed a collective sense of doom and gloom: Their Zeitgeist could be characterized as one of decline. Paradoxically, in some countries, such as the Netherlands, this collective discontent with society seems to exist despite high levels of individual well-being. Current psychological research informs us about why individuals would feel unduly optimistic, but does not account for a collective sense of decline. The present research develops a novel operationalization of Zeitgeist, referred to as a general factor Z. We conceptualize Zeitgeist as a collective global-level evaluation of the state (and future) of society. Three studies confirm that perceptions of the same societal problems at the personal and collective level differed strongly. Across these studies we found support for a hypothesized latent factor Z, underlying collective-level perceptions of society. This Z-factor predicted people’s interpretation of new information about society that was presented through news stories. These results provide a first step in operationalizing and (ultimately) understanding the concept of Zeitgeist: collectively shared ideas about society. Implications for policy are discussed. PMID:26114943

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. Techno-economic performance indicators of municipal solid waste collection strategies.

    PubMed

    Bertanza, G; Ziliani, E; Menoni, L

    2018-04-01

    Several indicators for the evaluation of the MSW collection systems have been proposed in the literature. These evaluation tools consider only some of the aspects that influence the operational efficiency of the collection service. The aim of this paper is to suggest a set of (easy to calculate) indicators that overcomes this limitation, taking into account both the characteristics of collected waste and the operational - economic performance. The main components of the collection system (labour, vehicles and containers) are separately considered so that it is possible to quantify and compare their role within the whole process. As an example of application, the proposed approach was used for comparing the MSW collection strategies adopted in four towns in Northern Italy. Results are discussed and a comparison with alternative assessment methods available in the scientific literature is reported. Copyright © 2018 Elsevier Ltd. All rights reserved.

  13. Saturation current and collection efficiency for ionization chambers in pulsed beams.

    PubMed

    DeBlois, F; Zankowski, C; Podgorsak, E B

    2000-05-01

    Saturation currents and collection efficiencies in ionization chambers exposed to pulsed megavoltage photon and electron beams are determined assuming a linear relationship between 1/I and 1/V in the extreme near-saturation region, with I and V the chamber current and polarizing voltage, respectively. Careful measurements of chamber current against polarizing voltage in the extreme near-saturation region reveal a current rising faster than that predicted by the linear relationship. This excess current combined with conventional "two-voltage" technique for determination of collection efficiency may result in an up to 0.7% overestimate of the saturation current for standard radiation field sizes of 10X10 cm2. The measured excess current is attributed to charge multiplication in the chamber air volume and to radiation-induced conductivity in the stem of the chamber (stem effect). These effects may be accounted for by an exponential term used in conjunction with Boag's equation for collection efficiency in pulsed beams. The semiempirical model follows the experimental data well and accounts for both the charge recombination as well as for the charge multiplication effects and the chamber stem effect.

  14. 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)

  15. 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...

  16. 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...

  17. Happy Marriage or Uneasy Alliance? The Relationship between Comprehensive School Reform and State Accountability Systems

    ERIC Educational Resources Information Center

    Datnow, Amanda

    2005-01-01

    The purpose of this article is to examine how the relationship between comprehensive school reform (CSR) and state accountability systems helps or hinders school improvement efforts. This article draws on case study data collected in schools in 3 states that received funding to implement reforms through the federal CSR program. Findings show that…

  18. Swiss-German Music Books in the Mason-McConathy Collection: Accounts from Europe to the United States.

    ERIC Educational Resources Information Center

    Howe, Sondra Wieland

    2000-01-01

    Provides an examination of the Swiss-German music books in the Luther Whiting Mason-Osbourne McConathy Collection. Based on research undertaken to learn about music education in nineteenth century Switzerland and its influence on U.S. music education. (CMK)

  19. 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...

  20. Functional evaluation of the role of inhibitor of apoptosis proteins in chronic lymphocytic leukemia.

    PubMed

    Schliep, Stefan; Decker, Thomas; Schneller, Folker; Wagner, Hermann; Häcker, Georg

    2004-06-01

    The slow accumulation of malignant cells in chronic lymphocytic leukemia (CLL) suggests a defect in the induction of apoptosis in these cells. Previous studies have found sporadic alterations in the apoptotic apparatus in CLL cells, but a widespread defect has not been detected until now. A crucial checkpoint in the progression of apoptosis is the activity of inhibitor of apoptosis proteins (IAP) that control the activity of caspases upon the release of cytochrome c from mitochondria. The aim of this study was to evaluate the role of IAP in the regulation of apoptosis in CLL cells. Lysates from CLL cells were prepared, and the regular function of components of the cytochrome c-dependent caspase-activating machinery (the apoptosome) was investigated. The effect of IAP in caspase-inhibition was tested using a peptide derived from the mitochondrial IAP antagonist Smac/DIABLO. Regulation of expression as well as inhibitory function of the X-linked IAP (XIAP) by cytokines was analyzed. The apoptosome was found to be structurally and functionally competent in CLL. XIAP expression was enhanced by culture in the presence of cytokines. Smac/DIABLO was easily detectable in CLL cells and was released into the cytosol during apoptosis. No inhibitory effect of IAP was detected in CLL, irrespective of XIAP levels and culture conditions. Although XIAP is present in CLL cells and is up-regulated in conditions where apoptosis is prevented, no caspase-inhibiting anti-apoptotic effect of IAP is detectable. This is likely due to the high expression of Smac/DIABLO in CLL cells that is sufficient to overcome the caspase-inhibiting effect of IAP.