Sample records for accounting approach based

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

    PubMed

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

    2018-05-17

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

  2. Approaches to Accountability in Long-Term Care

    PubMed Central

    Berta, Whitney; Laporte, Audrey; Wodchis, Walter P.

    2014-01-01

    This paper discusses the array of approaches to accountability in Ontario long-term care (LTC) homes. A focus group involving key informants from the LTC industry, including both for-profit and not-for-profit nursing home owners/operators, was used to identify stakeholders involved in formulating and implementing LTC accountability approaches and the relevant regulations, policies and initiatives relating to accountability in the LTC sector. These documents were then systematically reviewed. We found that the dominant mechanisms have been financial incentives and oversight, regulations and information; professionalism has played a minor role. More recently, measurement for accountability in LTC has grown to encompass an array of fiscal, clinical and public accountability measurement mechanisms. The goals of improved quality and accountability are likely more achievable using these historical regulatory approaches, but the recent rapid increase in data and measurability could also enable judicious application of market-based approaches. PMID:25305396

  3. The Job-Oriented Approach to Beginning Accounting

    ERIC Educational Resources Information Center

    Spanswick, Ralph

    1976-01-01

    An instructional approach for high school students, based on employment opportunities, is described in four phases: exploring accounting jobs, the accounting cycle, job training, and job placement. (MS)

  4. Factory approach can streamline patient accounting.

    PubMed

    Rands, J; Muench, M

    1991-08-01

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

  5. An interaural-correlation-based approach that accounts for a wide variety of binaural detection data.

    PubMed

    Bernstein, Leslie R; Trahiotis, Constantine

    2017-02-01

    Interaural cross-correlation-based models of binaural processing have accounted successfully for a wide variety of binaural phenomena, including binaural detection, binaural discrimination, and measures of extents of laterality based on interaural temporal disparities, interaural intensitive disparities, and their combination. This report focuses on quantitative accounts of data obtained from binaural detection experiments published over five decades. Particular emphasis is placed on stimulus contexts for which commonly used correlation-based approaches fail to provide adequate explanations of the data. One such context concerns binaural detection of signals masked by certain noises that are narrow-band and/or interaurally partially correlated. It is shown that a cross-correlation-based model that includes stages of peripheral auditory processing can, when coupled with an appropriate decision variable, account well for a wide variety of classic and recently published binaural detection data including those that have, heretofore, proven to be problematic.

  6. 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…

  7. School District Program Cost Accounting: An Alternative Approach

    ERIC Educational Resources Information Center

    Hentschke, Guilbert C.

    1975-01-01

    Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

  8. Restorative Justice as Strength-Based Accountability

    ERIC Educational Resources Information Center

    Ball, Robert

    2003-01-01

    This article compares strength-based and restorative justice philosophies for young people and their families. Restorative justice provides ways to respond to crime and harm that establish accountability while seeking to reconcile members of a community. Restorative approaches are an important subset of strength-based interventions.

  9. Back to the Future: Implementing a Broad Economic, Inquiry-Based Approach to Accounting Education

    ERIC Educational Resources Information Center

    Frecka, Thomas J.; Morris, Michael H.; Ramanan, Ramachandran

    2004-01-01

    Motivated by concerns about the quality of accounting education and calls for a broader, more active approach to learning by numerous accounting educators and practitioners over the past 2 decades, the authors of this article sought to provide a framework and example materials to address those issues. The framework makes use of broad, economic…

  10. Greenhouse gas emissions accounting of urban residential consumption: a household survey based approach.

    PubMed

    Lin, Tao; Yu, Yunjun; Bai, Xuemei; Feng, Ling; Wang, Jin

    2013-01-01

    Devising policies for a low carbon city requires a careful understanding of the characteristics of urban residential lifestyle and consumption. The production-based accounting approach based on top-down statistical data has a limited ability to reflect the total greenhouse gas (GHG) emissions from residential consumption. In this paper, we present a survey-based GHG emissions accounting methodology for urban residential consumption, and apply it in Xiamen City, a rapidly urbanizing coastal city in southeast China. Based on this, the main influencing factors determining residential GHG emissions at the household and community scale are identified, and the typical profiles of low, medium and high GHG emission households and communities are identified. Up to 70% of household GHG emissions are from regional and national activities that support household consumption including the supply of energy and building materials, while 17% are from urban level basic services and supplies such as sewage treatment and solid waste management, and only 13% are direct emissions from household consumption. Housing area and household size are the two main factors determining GHG emissions from residential consumption at the household scale, while average housing area and building height were the main factors at the community scale. Our results show a large disparity in GHG emissions profiles among different households, with high GHG emissions households emitting about five times more than low GHG emissions households. Emissions from high GHG emissions communities are about twice as high as from low GHG emissions communities. Our findings can contribute to better tailored and targeted policies aimed at reducing household GHG emissions, and developing low GHG emissions residential communities in China.

  11. Greenhouse Gas Emissions Accounting of Urban Residential Consumption: A Household Survey Based Approach

    PubMed Central

    Lin, Tao; Yu, Yunjun; Bai, Xuemei; Feng, Ling; Wang, Jin

    2013-01-01

    Devising policies for a low carbon city requires a careful understanding of the characteristics of urban residential lifestyle and consumption. The production-based accounting approach based on top-down statistical data has a limited ability to reflect the total greenhouse gas (GHG) emissions from residential consumption. In this paper, we present a survey-based GHG emissions accounting methodology for urban residential consumption, and apply it in Xiamen City, a rapidly urbanizing coastal city in southeast China. Based on this, the main influencing factors determining residential GHG emissions at the household and community scale are identified, and the typical profiles of low, medium and high GHG emission households and communities are identified. Up to 70% of household GHG emissions are from regional and national activities that support household consumption including the supply of energy and building materials, while 17% are from urban level basic services and supplies such as sewage treatment and solid waste management, and only 13% are direct emissions from household consumption. Housing area and household size are the two main factors determining GHG emissions from residential consumption at the household scale, while average housing area and building height were the main factors at the community scale. Our results show a large disparity in GHG emissions profiles among different households, with high GHG emissions households emitting about five times more than low GHG emissions households. Emissions from high GHG emissions communities are about twice as high as from low GHG emissions communities. Our findings can contribute to better tailored and targeted policies aimed at reducing household GHG emissions, and developing low GHG emissions residential communities in China. PMID:23405187

  12. Combining accounting approaches to practice valuation.

    PubMed

    Schwartzben, D; Finkler, S A

    1998-06-01

    Healthcare organizations that wish to acquire physician or ambulatory care practices can choose from a variety of practice valuation approaches. Basic accounting methods assess the value of a physician practice on the basis of a historical, balance-sheet description of tangible assets. Yet these methods alone are inadequate to determine the true financial value of a practice. By using a combination of accounting approaches to practice valuation that consider factors such as fair market value, opportunity cost, and discounted cash flow over a defined time period, organizations can more accurately assess a practice's actual value.

  13. The Value of Information: Approaches in Economics, Accounting, and Management Science.

    ERIC Educational Resources Information Center

    Repo, Aatto J.

    1989-01-01

    This review and analysis of research on the economics of information performed by economists, accounting researchers, and management scientists focuses on their approaches to describing and measuring the value of information. The discussion includes comparisons of research approaches based on cost effectiveness and on the value of information. (77…

  14. Integrated Approach to User Account Management

    NASA Technical Reports Server (NTRS)

    Kesselman, Glenn; Smith, William

    2007-01-01

    IT environments consist of both Windows and other platforms. Providing user account management for this model has become increasingly diffi cult. If Microsoft#s Active Directory could be enhanced to extend a W indows identity for authentication services for Unix, Linux, Java and Macintosh systems, then an integrated approach to user account manag ement could be realized.

  15. Trading Land: A Review of Approaches to Accounting for Upstream Land Requirements of Traded Products.

    PubMed

    Schaffartzik, Anke; Haberl, Helmut; Kastner, Thomas; Wiedenhofer, Dominik; Eisenmenger, Nina; Erb, Karl-Heinz

    2015-10-01

    Land use is recognized as a pervasive driver of environmental impacts, including climate change and biodiversity loss. Global trade leads to "telecoupling" between the land use of production and the consumption of biomass-based goods and services. Telecoupling is captured by accounts of the upstream land requirements associated with traded products, also commonly referred to as land footprints. These accounts face challenges in two main areas: (1) the allocation of land to products traded and consumed and (2) the metrics to account for differences in land quality and land-use intensity. For two main families of accounting approaches (biophysical, factor-based and environmentally extended input-output analysis), this review discusses conceptual differences and compares results for land footprints. Biophysical approaches are able to capture a large number of products and different land uses, but suffer from a truncation problem. Economic approaches solve the truncation problem, but are hampered by the limited disaggregation of sectors and products. In light of the conceptual differences, the overall similarity of results generated by both types of approaches is remarkable. Diametrically opposed results for some of the world's largest producers and consumers of biomass-based products, however, make interpretation difficult. This review aims to provide clarity on some of the underlying conceptual issues of accounting for land footprints.

  16. The Effects of Different Teaching Approaches in Introductory Financial Accounting

    ERIC Educational Resources Information Center

    Chiang, Bea; Nouri, Hossein; Samanta, Subarna

    2014-01-01

    The purpose of the research is to examine the effect of the two different teaching approaches in the first accounting course on student performance in a subsequent finance course. The study compares 128 accounting and finance students who took introductory financial accounting by either a user approach or a traditional preparer approach to examine…

  17. 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

  18. Implementing Outcomes Based Accountability in Children's Services. Case Studies

    ERIC Educational Resources Information Center

    Bergeron, Caroline; Chamberlain, Tamsin; George, Nalia; Golden, Sarah; Mundy, Ellie; Southcott, Clare; Walker, Fiona

    2010-01-01

    Outcomes Based Accountability (OBA) is an approach that Children's Trusts and Children's Services can use to assist with planning services and assessing their performance. The OBA approach focuses on outcomes that are desired and monitoring and evidencing progress towards those desired outcomes. OBA makes a distinction between two types of…

  19. Trading Land: A Review of Approaches to Accounting for Upstream Land Requirements of Traded Products

    PubMed Central

    Haberl, Helmut; Kastner, Thomas; Wiedenhofer, Dominik; Eisenmenger, Nina; Erb, Karl‐Heinz

    2015-01-01

    Summary Land use is recognized as a pervasive driver of environmental impacts, including climate change and biodiversity loss. Global trade leads to “telecoupling” between the land use of production and the consumption of biomass‐based goods and services. Telecoupling is captured by accounts of the upstream land requirements associated with traded products, also commonly referred to as land footprints. These accounts face challenges in two main areas: (1) the allocation of land to products traded and consumed and (2) the metrics to account for differences in land quality and land‐use intensity. For two main families of accounting approaches (biophysical, factor‐based and environmentally extended input‐output analysis), this review discusses conceptual differences and compares results for land footprints. Biophysical approaches are able to capture a large number of products and different land uses, but suffer from a truncation problem. Economic approaches solve the truncation problem, but are hampered by the limited disaggregation of sectors and products. In light of the conceptual differences, the overall similarity of results generated by both types of approaches is remarkable. Diametrically opposed results for some of the world's largest producers and consumers of biomass‐based products, however, make interpretation difficult. This review aims to provide clarity on some of the underlying conceptual issues of accounting for land footprints. PMID:27547028

  20. Accounting Ethics Education: An Interactive Approach

    ERIC Educational Resources Information Center

    White, Gwendolen B.

    2004-01-01

    An interactive and technological approach was used to discuss ethics with accounting students. Students responded anonymously to ethics questions using wireless transmitters. The students' responses were shown to the group. A customized DVD of movie scenes from "The Producers" and "Wall Street" and a still picture of Enron's…

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

    ERIC Educational Resources Information Center

    Wood, Lynette I.

    2012-01-01

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

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

    ERIC Educational Resources Information Center

    Golen, Steven

    1981-01-01

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

  3. Assessing Students' Accounting Knowledge: A Structural Approach.

    ERIC Educational Resources Information Center

    Boldt, Margaret N.

    2001-01-01

    Comparisons of students' representations of financial accounting concepts with the knowledge structures of experts were depicted using Pathfinder networks. This structural approach identified the level of students' understanding of concepts and knowledge gaps that need to be addressed. (SK)

  4. Teaching Financial Accounting via a Worksheet Approach.

    ERIC Educational Resources Information Center

    Vincent, Vern C.; Dietz, Elizabeth M.

    A classroom research study investigated the effectiveness of an approach to financial accounting instruction that uses worksheets to bring together the conceptual and practical aspects of the field. Students were divided into two groups, one taught by traditional lecture method and the other taught with worksheet exercises and lectures stressing…

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

    PubMed

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

    2009-11-01

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

  6. School Centered Evidence Based Accountability

    ERIC Educational Resources Information Center

    Milligan, Charles

    2015-01-01

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

  7. Examining air pollution in China using production- and consumption-based emissions accounting approaches.

    PubMed

    Huo, Hong; Zhang, Qiang; Guan, Dabo; Su, Xin; Zhao, Hongyan; He, Kebin

    2014-12-16

    Two important reasons for China's air pollution are the high emission factors (emission per unit of product) of pollution sources and the high emission intensity (emissions per unit of GDP) of the industrial structure. Therefore, a wide variety of policy measures, including both emission abatement technologies and economic adjustment, must be implemented. To support such measures, this study used the production- and consumption-based emissions accounting approaches to simulate the SO2, NOx, PM2.5, and VOC emissions flows among producers and consumers. This study analyzed the emissions and GDP performance of 36 production sectors. The results showed that the equipment, machinery, and devices manufacturing and construction sectors contributed more than 50% of air pollutant emissions, and most of their products were used for capital formation and export. The service sector had the lowest emission intensities, and its output was mainly consumed by households and the government. In China, the emission intensities of production activities triggered by capital formation and export were approximately twice that of the service sector triggered by final consumption expenditure. This study suggests that China should control air pollution using the following strategies: applying end-of-pipe abatement technologies and using cleaner fuels to further decrease the emission factors associated with rural cooking, electricity generation, and the transportation sector; continuing to limit highly emission-intensive but low value-added exports; developing a plan to reduce construction activities; and increasing the proportion of service GDP in the national economy.

  8. Responsibility, Authority, and Accountability in School-Based and Non-School-Based Management: Principals' Coping Strategies

    ERIC Educational Resources Information Center

    Grinshtain, Yael; Gibton, Dan

    2018-01-01

    Purpose: The purpose of this paper is to understand how primary school principals in Israel cope with the gaps between authority and responsibility in their work, deriving from partially implemented decentralization processes, and how this relates to school-based management (SBM) and accountability principles. Design/methodology/approach: Using…

  9. Intergovernmental Approaches for Strengthening K-12 Accountability Systems

    ERIC Educational Resources Information Center

    Armour-Garb, Allison, Ed.

    2007-01-01

    This volume contains an edited transcript of the Rockefeller Institute's October 29, 2007 symposium (Chicago, IL) entitled "Intergovernmental Approaches to Strengthen K-12 Accountability Systems" as well as a framework paper circulated in preparation for the symposium. The transcript begins with a list of the forty state and federal education…

  10. Developing Accounting Students' Listening Skills: Barriers, Opportunities and an Integrated Stakeholder Approach

    ERIC Educational Resources Information Center

    Stone, Gerard; Lightbody, Margaret; Whait, Rob

    2013-01-01

    Accountants and employers of accounting graduates consider listening to be among the most important communication skills that graduates possess. However, accounting education practices that develop students' listening skills are uncommon. Further, in the case of listening development, the current approach of prescribing that educators do more to…

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

    ERIC Educational Resources Information Center

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

    2014-01-01

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

  12. Competency-Based Accounting Instruction

    ERIC Educational Resources Information Center

    Graham, John E.

    1977-01-01

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

  13. Serving Public Interests in Educational Accountability: Alternative Approaches to Democratic Evaluation

    ERIC Educational Resources Information Center

    Ryan, Katherine E.

    2004-01-01

    Today, educational evaluation theory and practice face a critical juncture with the kind of educational accountability evaluation legislated by No Child Left Behind. While the goal of this kind of educational accountability is to improve education, it is characterized by a hierarchical, top-down approach to improving educational achievement…

  14. Accounting Control Technology Using SAP: A Case-Based Approach

    ERIC Educational Resources Information Center

    Ragan, Joseph; Puccio, Christopher; Talisesky, Brandon

    2014-01-01

    The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing…

  15. A Comparative Study of a Traditional Approach and a Multimedia Approach to Teaching the Accounting Cycle.

    ERIC Educational Resources Information Center

    Squizzero, William E.

    Because of course difficulty and dryness, students of elementary accounting often have poor grades and manifest low interest and a 40-50% dropout rate. In answer to these problems, an experimental multimedia approach to teaching the accounting cycle was tested with 58 students against a control group of 62. Both groups consisted of male and female…

  16. An Inquiry-Based Approach of Traditional "Step-by-Step" Experiments

    ERIC Educational Resources Information Center

    Szalay, L.; Tóth, Z.

    2016-01-01

    This is the start of a road map for the effective introduction of inquiry-based learning in chemistry. Advantages of inquiry-based approaches to the development of scientific literacy are widely discussed in the literature. However, unless chemistry educators take account of teachers' reservations and identified disadvantages such approaches will…

  17. Forum: Is Test-Based Accountability Dead?

    ERIC Educational Resources Information Center

    Polikoff, Morgan S.; Greene, Jay P.; Huffman, Kevin

    2017-01-01

    Since the 2001 passage of the No Child Left Behind Act (NCLB), test-based accountability has been an organizing principle--perhaps "the" organizing principle--of efforts to improve American schools. But lately, accountability has been under fire from many critics, including Common Core opponents and those calling for more multifaceted…

  18. Standards-Based Accountability Systems. Policy Brief.

    ERIC Educational Resources Information Center

    Stapleman, Jan

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

  19. Incentives and Test-Based Accountability in Education

    ERIC Educational Resources Information Center

    Hout, Michael, Ed.; Elliott, Stuart W., Ed.

    2011-01-01

    In recent years there have been increasing efforts to use accountability systems based on large-scale tests of students as a mechanism for improving student achievement. The federal No Child Left Behind Act (NCLB) is a prominent example of such an effort, but it is only the continuation of a steady trend toward greater test-based accountability in…

  20. 12 CFR 563b.465 - Do account holders retain any voting rights based on their liquidation sub-accounts?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... based on their liquidation sub-accounts? 563b.465 Section 563b.465 Banks and Banking OFFICE OF THRIFT... Account § 563b.465 Do account holders retain any voting rights based on their liquidation sub-accounts... their liquidation sub-accounts. ...

  1. Failing Tests: Commentary on "Adapting Educational Measurement to the Demands of Test-Based Accountability"

    ERIC Educational Resources Information Center

    Thissen, David

    2015-01-01

    In "Adapting Educational Measurement to the Demands of Test-Based Accountability" Koretz takes the time-honored engineering approach to educational measurement, identifying specific problems with current practice and proposing minimal modifications of the system to alleviate those problems. In response to that article, David Thissen…

  2. Coordinating medical education and health care systems: the power of the social accountability approach.

    PubMed

    Boelen, Charles

    2018-01-01

    As the purpose of medical education is to produce graduates able to most effectively address people's health concerns, there is general agreement that coordination with the health care system is essential. For too long, coordination has been dealt with in a subjective manner with only few landmarks to ensure objective and measurable achievements. Over the last 30 years, since the Edinburgh Declaration on medical education, progress has been made, namely with the concept of social accountability. The social accountability approach provides a way to plan, deliver and assess medical education with the explicit aim to contribute to effective, equitable and sustainable health system development. It is based on a system-wide scope exploring issues from identification of people's and society's health needs to verification of the effects of medical education in meeting those needs. A wide international consultation among medical education leaders led to the adoption of the Global Consensus on Social Accountability of Medical Schools. Benchmarks of social accountability are in the process of being conceived and tested, enabling medical schools to steer medical education in a more purposeful way in relation to determinants of health. A sample of schools using the social accountability approach claims to have had a positive influence on health care system performance and people's health status. Improved coordination of medical education and other key stakeholders in the health system is an important challenge for medical schools as well as for countries confronted with an urgent need for optimal use of their health workforce. There is growing interest worldwide in defining policies and strategies and supporting experiences in this regard. © 2017 John Wiley & Sons Ltd and The Association for the Study of Medical Education.

  3. A Principles-Based Approach to Teaching International Financial Reporting Standards (IFRS)

    ERIC Educational Resources Information Center

    Persons, Obeua

    2014-01-01

    This article discusses the principles-based approach that emphasizes a "why" question by using the International Accounting Standards Board (IASB) "Conceptual Framework for Financial Reporting" to question and understand the basis for specific differences between IFRS and U.S. generally accepted accounting principles (U.S.…

  4. Transaction based approach

    NASA Astrophysics Data System (ADS)

    Hunka, Frantisek; Matula, Jiri

    2017-07-01

    Transaction based approach is utilized in some methodologies in business process modeling. Essential parts of these transactions are human beings. The notion of agent or actor role is usually used for them. The paper on a particular example describes possibilities of Design Engineering Methodology for Organizations (DEMO) and Resource-Event-Agent (REA) methodology. Whereas the DEMO methodology can be regarded as a generic methodology having its foundation in the theory of Enterprise Ontology the REA methodology is regarded as the domain specific methodology and has its origin in accountancy systems. The results of these approaches is that the DEMO methodology captures everything that happens in the reality with a good empirical evidence whereas the REA methodology captures only changes connected with economic events. Economic events represent either change of the property rights to economic resource or consumption or production of economic resources. This results from the essence of economic events and their connection to economic resources.

  5. Trade-based carbon sequestration accounting.

    PubMed

    King, Dennis M

    2004-04-01

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

  6. Methodological Issues in Achieving School Accountability

    ERIC Educational Resources Information Center

    Linn, Robert L.

    2008-01-01

    Test-based educational accountability is widely used in many countries, but is pervasive in the US. Key features of test-based accountability required by the US No Child Left Behind Act are discussed. Particular attention is given to methodological issues such as the distinction between status and growth approaches, the setting of performance…

  7. Student Accountability in Team-Based Learning Classes

    ERIC Educational Resources Information Center

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

    2016-01-01

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

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

    ERIC Educational Resources Information Center

    Surr, Wendy

    2012-01-01

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

  9. Test-Based Accountability: The Promise and the Perils

    ERIC Educational Resources Information Center

    Loveless, Tom

    2005-01-01

    In the early 1990s, states began establishing standards in academic subjects backed by test-based accountability systems to see that the standards were met. Incentives were implemented for schools and students based on pupil test scores. These early accountability systems paved the way for passage of landmark federal legislation, the No Child Left…

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

    PubMed

    Emmett, Dennis; Forget, Robert

    2005-01-01

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

  11. Process-based account for the effects of perceptual attention and executive attention on fluid intelligence: an integrative approach.

    PubMed

    Ren, Xuezhu; Altmeyer, Michael; Reiss, Siegbert; Schweizer, Karl

    2013-02-01

    Perceptual attention and executive attention represent two higher-order types of attention and associate with distinctly different ways of information processing. It is hypothesized that these two types of attention implicate different cognitive processes, which are assumed to account for the differential effects of perceptual attention and executive attention on fluid intelligence. Specifically, an encoding process is assumed to be crucial in completing the tasks of perceptual attention while two executive processes, updating and shifting, are stimulated in completing the tasks of executive attention. The proposed hypothesis was tested by means of an integrative approach combining experimental manipulations and psychometric modeling. In a sample of 210 participants the encoding process has proven indispensable in completing the tasks of perceptual attention, and this process accounted for a considerable part of fluid intelligence that was assessed by two figural reasoning tests. In contrast, the two executive processes, updating and shifting, turned out to be necessary in performance according to the tasks of executive attention and these processes accounted for a larger part of the variance in fluid intelligence than that of the processes underlying perceptual attention. Copyright © 2012 Elsevier B.V. All rights reserved.

  12. Problem-Based Learning in Accounting

    ERIC Educational Resources Information Center

    Dockter, DuWayne L.

    2012-01-01

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

  13. School-Based Management and Accountability Procedures Manual

    ERIC Educational Resources Information Center

    North Carolina Department of Public Instruction, 2004

    2004-01-01

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

  14. Activity-Based Management Accounting for DoD Depot Maintenance

    DTIC Science & Technology

    1994-08-01

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

  15. The Approaches to Studying of Portuguese Students of Introductory Accounting

    ERIC Educational Resources Information Center

    Teixeira, Cláudia; Gomes, Delfina; Borges, Janete

    2013-01-01

    The focus of this paper is an investigation into the approaches to studying of Portuguese students of introductory accounting using the short version of the ASSIST instrument. In doing so, it also examined the impact upon the strategy adopted of the discipline area of students and gender. The results validate the use of the inventory with students…

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

    ERIC Educational Resources Information Center

    Siagian, Ferdinand T.; Khan, Mohammad

    2016-01-01

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

  17. Missile Defense: European Phased Adaptive Approach Acquisitions Face Synchronization, Transparency, and Accountability Challenges

    DTIC Science & Technology

    2010-12-21

    House of Representatives Subject: Missile Defense: European Phased Adaptive Approach Acquisitions Face Synchronization , Transparency, and...TITLE AND SUBTITLE Missile Defense: European Phased Adaptive Approach Acquisitions Face Synchronization , Transparency, and Accountability...However, we found that DOD has not fully implemented a management process that synchronizes EPAA acquisition activities and ensures transparency and

  18. 24 CFR 990.280 - Project-based budgeting and accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... all data needed to complete project-based financial statements in accordance with Accounting... accounting. 990.280 Section 990.280 Housing and Urban Development Regulations Relating to Housing and Urban... budgeting and accounting. (a) All PHAs covered by this subpart shall develop and maintain a system of...

  19. A new approach to hand-based authentication

    NASA Astrophysics Data System (ADS)

    Amayeh, G.; Bebis, G.; Erol, A.; Nicolescu, M.

    2007-04-01

    Hand-based authentication is a key biometric technology with a wide range of potential applications both in industry and government. Traditionally, hand-based authentication is performed by extracting information from the whole hand. To account for hand and finger motion, guidance pegs are employed to fix the position and orientation of the hand. In this paper, we consider a component-based approach to hand-based verification. Our objective is to investigate the discrimination power of different parts of the hand in order to develop a simpler, faster, and possibly more accurate and robust verification system. Specifically, we propose a new approach which decomposes the hand in different regions, corresponding to the fingers and the back of the palm, and performs verification using information from certain parts of the hand only. Our approach operates on 2D images acquired by placing the hand on a flat lighting table. Using a part-based representation of the hand allows the system to compensate for hand and finger motion without using any guidance pegs. To decompose the hand in different regions, we use a robust methodology based on morphological operators which does not require detecting any landmark points on the hand. To capture the geometry of the back of the palm and the fingers in suffcient detail, we employ high-order Zernike moments which are computed using an effcient methodology. The proposed approach has been evaluated on a database of 100 subjects with 10 images per subject, illustrating promising performance. Comparisons with related approaches using the whole hand for verification illustrate the superiority of the proposed approach. Moreover, qualitative comparisons with state-of-the-art approaches indicate that the proposed approach has comparable or better performance.

  20. 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.

  1. 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

  2. The Significance of Temperature Based Approach Over the Energy Based Approaches in the Buildings Thermal Assessment

    NASA Astrophysics Data System (ADS)

    Albatayneh, Aiman; Alterman, Dariusz; Page, Adrian; Moghtaderi, Behdad

    2017-05-01

    The design of low energy buildings requires accurate thermal simulation software to assess the heating and cooling loads. Such designs should sustain thermal comfort for occupants and promote less energy usage over the life time of any building. One of the house energy rating used in Australia is AccuRate, star rating tool to assess and compare the thermal performance of various buildings where the heating and cooling loads are calculated based on fixed operational temperatures between 20 °C to 25 °C to sustain thermal comfort for the occupants. However, these fixed settings for the time and temperatures considerably increase the heating and cooling loads. On the other hand the adaptive thermal model applies a broader range of weather conditions, interacts with the occupants and promotes low energy solutions to maintain thermal comfort. This can be achieved by natural ventilation (opening window/doors), suitable clothes, shading and low energy heating/cooling solutions for the occupied spaces (rooms). These activities will save significant amount of operating energy what can to be taken into account to predict energy consumption for a building. Most of the buildings thermal assessment tools depend on energy-based approaches to predict the thermal performance of any building e.g. AccuRate in Australia. This approach encourages the use of energy to maintain thermal comfort. This paper describes the advantages of a temperature-based approach to assess the building's thermal performance (using an adaptive thermal comfort model) over energy based approach (AccuRate Software used in Australia). The temperature-based approach was validated and compared with the energy-based approach using four full scale housing test modules located in Newcastle, Australia (Cavity Brick (CB), Insulated Cavity Brick (InsCB), Insulated Brick Veneer (InsBV) and Insulated Reverse Brick Veneer (InsRBV)) subjected to a range of seasonal conditions in a moderate climate. The time required for

  3. Standards-Based Accountability in South Africa

    ERIC Educational Resources Information Center

    Taylor, Nick

    2009-01-01

    The implementation of standards-based accountability (SBA) interventions aimed at improving school performance often focuses on the testing component, at the expense of capacity building. This was the case in South Africa when a SBA programme was instituted by government in 2000, which was accompanied by substantial rises in senior certificate…

  4. Accounting for context in studies of health inequalities: a review and comparison of analytic approaches.

    PubMed

    Schempf, Ashley H; Kaufman, Jay S

    2012-10-01

    A common epidemiologic objective is to evaluate the contribution of residential context to individual-level disparities by race or socioeconomic position. We reviewed analytic strategies to account for the total (observed and unobserved factors) contribution of environmental context to health inequalities, including conventional fixed effects (FE) and hybrid FE implemented within a random effects (RE) or a marginal model. To illustrate results and limitations of the various analytic approaches of accounting for the total contextual component of health disparities, we used data on births nested within neighborhoods as an applied example of evaluating neighborhood confounding of racial disparities in gestational age at birth, including both a continuous and a binary outcome. Ordinary and RE models provided disparity estimates that can be substantially biased in the presence of neighborhood confounding. Both FE and hybrid FE models can account for cluster level confounding and provide disparity estimates unconfounded by neighborhood, with the latter having greater flexibility in allowing estimation of neighborhood-level effects and intercept/slope variability when implemented in a RE specification. Given the range of models that can be implemented in a hybrid approach and the frequent goal of accounting for contextual confounding, this approach should be used more often. Published by Elsevier Inc.

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

    PubMed

    Gordon, P; Chafetz, J

    1990-09-01

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

  6. Safe Maneuvering Envelope Estimation Based on a Physical Approach

    NASA Technical Reports Server (NTRS)

    Lombaerts, Thomas J. J.; Schuet, Stefan R.; Wheeler, Kevin R.; Acosta, Diana; Kaneshige, John T.

    2013-01-01

    This paper discusses a computationally efficient algorithm for estimating the safe maneuvering envelope of damaged aircraft. The algorithm performs a robust reachability analysis through an optimal control formulation while making use of time scale separation and taking into account uncertainties in the aerodynamic derivatives. This approach differs from others since it is physically inspired. This more transparent approach allows interpreting data in each step, and it is assumed that these physical models based upon flight dynamics theory will therefore facilitate certification for future real life applications.

  7. Using Problem-Based Learning in Accounting

    ERIC Educational Resources Information Center

    Hansen, James D.

    2006-01-01

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

  8. Statistical approaches to account for false-positive errors in environmental DNA samples.

    PubMed

    Lahoz-Monfort, José J; Guillera-Arroita, Gurutzeta; Tingley, Reid

    2016-05-01

    Environmental DNA (eDNA) sampling is prone to both false-positive and false-negative errors. We review statistical methods to account for such errors in the analysis of eDNA data and use simulations to compare the performance of different modelling approaches. Our simulations illustrate that even low false-positive rates can produce biased estimates of occupancy and detectability. We further show that removing or classifying single PCR detections in an ad hoc manner under the suspicion that such records represent false positives, as sometimes advocated in the eDNA literature, also results in biased estimation of occupancy, detectability and false-positive rates. We advocate alternative approaches to account for false-positive errors that rely on prior information, or the collection of ancillary detection data at a subset of sites using a sampling method that is not prone to false-positive errors. We illustrate the advantages of these approaches over ad hoc classifications of detections and provide practical advice and code for fitting these models in maximum likelihood and Bayesian frameworks. Given the severe bias induced by false-negative and false-positive errors, the methods presented here should be more routinely adopted in eDNA studies. © 2015 John Wiley & Sons Ltd.

  9. A Comparative Study of the Effect of Web-Based versus In-Class Textbook Ethics Instruction on Accounting Students' Propensity to Whistle-Blow

    ERIC Educational Resources Information Center

    McManus, Lisa; Subramaniam, Nava; James, Wendy

    2012-01-01

    The authors examined whether accounting students' propensity to whistle-blow differed between those instructed through a web-based teaching module and those exposed to a traditional in-class textbook-focused approach. A total of 156 students from a second-year financial accounting course participated in the study. Ninety students utilized the…

  10. Starworld: Preparing Accountants for the Future: A Case-Based Approach to Teach International Financial Reporting Standards Using ERP Software

    ERIC Educational Resources Information Center

    Ragan, Joseph M.; Savino, Christopher J.; Parashac, Paul; Hosler, Jonathan C.

    2010-01-01

    International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

  11. An Efficient Deterministic Approach to Model-based Prediction Uncertainty Estimation

    NASA Technical Reports Server (NTRS)

    Daigle, Matthew J.; Saxena, Abhinav; Goebel, Kai

    2012-01-01

    Prognostics deals with the prediction of the end of life (EOL) of a system. EOL is a random variable, due to the presence of process noise and uncertainty in the future inputs to the system. Prognostics algorithm must account for this inherent uncertainty. In addition, these algorithms never know exactly the state of the system at the desired time of prediction, or the exact model describing the future evolution of the system, accumulating additional uncertainty into the predicted EOL. Prediction algorithms that do not account for these sources of uncertainty are misrepresenting the EOL and can lead to poor decisions based on their results. In this paper, we explore the impact of uncertainty in the prediction problem. We develop a general model-based prediction algorithm that incorporates these sources of uncertainty, and propose a novel approach to efficiently handle uncertainty in the future input trajectories of a system by using the unscented transformation. Using this approach, we are not only able to reduce the computational load but also estimate the bounds of uncertainty in a deterministic manner, which can be useful to consider during decision-making. Using a lithium-ion battery as a case study, we perform several simulation-based experiments to explore these issues, and validate the overall approach using experimental data from a battery testbed.

  12. Accountability for Community-Based Programs for the Seriously Ill.

    PubMed

    Teno, Joan M; Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E; Kelley, Amy; Curtis, J Randall; Engelberg, Ruth

    2018-03-01

    Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill.

  13. Accountability for Community-Based Programs for the Seriously Ill

    PubMed Central

    Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E.; Kelley, Amy; Curtis, J. Randall; Engelberg, Ruth

    2018-01-01

    Abstract Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill. PMID:29195052

  14. Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems

    PubMed Central

    Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud

    2014-01-01

    Background: Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. Objectives: The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. Patients and Methods: This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Results: Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. Conclusions: There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. PMID:25763194

  15. Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems.

    PubMed

    Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud

    2014-10-01

    Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector.

  16. How Do the Approaches to Accountability Compare for Charities Working in International Development?

    PubMed Central

    Kirsch, David

    2014-01-01

    Approaches to accountability vary between charities working to reduce under-five mortality in underdeveloped countries, and healthcare workers and facilities in Canada. Comparison reveals key differences, similarities and trade-offs. For example, while health professionals are governed by legislation and healthcare facilities have a de facto obligation to be accredited, charities and other international organizations are not subject to mandatory international laws or guidelines or to de facto international standards. Charities have policy goals similar to those found in the Canadian substudies, including access, quality, cost control, cost-effectiveness and customer satisfaction. However, the relative absence of external policy tools means that these goals may not be realized. Accountability can be beneficial, but too much or the wrong kind of accountability can divert resources and diminish returns. PMID:25305397

  17. How do the approaches to accountability compare for charities working in international development?

    PubMed

    Kirsch, David

    2014-09-01

    Approaches to accountability vary between charities working to reduce under-five mortality in underdeveloped countries, and healthcare workers and facilities in Canada. Comparison reveals key differences, similarities and trade-offs. For example, while health professionals are governed by legislation and healthcare facilities have a de facto obligation to be accredited, charities and other international organizations are not subject to mandatory international laws or guidelines or to de facto international standards. Charities have policy goals similar to those found in the Canadian substudies, including access, quality, cost control, cost-effectiveness and customer satisfaction. However, the relative absence of external policy tools means that these goals may not be realized. Accountability can be beneficial, but too much or the wrong kind of accountability can divert resources and diminish returns. Copyright © 2014 Longwoods Publishing.

  18. A blue/green water-based accounting framework for assessment of water security

    NASA Astrophysics Data System (ADS)

    Rodrigues, Dulce B. B.; Gupta, Hoshin V.; Mendiondo, Eduardo M.

    2014-09-01

    A comprehensive assessment of water security can incorporate several water-related concepts, while accounting for Blue and Green Water (BW and GW) types defined in accordance with the hydrological processes involved. Here we demonstrate how a quantitative analysis of provision probability and use of BW and GW can be conducted, so as to provide indicators of water scarcity and vulnerability at the basin level. To illustrate the approach, we use the Soil and Water Assessment Tool (SWAT) to model the hydrology of an agricultural basin (291 km2) within the Cantareira Water Supply System in Brazil. To provide a more comprehensive basis for decision making, we analyze the BW and GW-Footprint components against probabilistic levels (50th and 30th percentile) of freshwater availability for human activities, during a 23 year period. Several contrasting situations of BW provision are distinguished, using different hydrological-based methodologies for specifying monthly Environmental Flow Requirements (EFRs), and the risk of natural EFR violation is evaluated by use of a freshwater provision index. Our results reveal clear spatial and temporal patterns of water scarcity and vulnerability levels within the basin. Taking into account conservation targets for the basin, it appears that the more restrictive EFR methods are more appropriate than the method currently employed at the study basin. The blue/green water-based accounting framework developed here provides a useful integration of hydrologic, ecosystem and human needs information on a monthly basis, thereby improving our understanding of how and where water-related threats to human and aquatic ecosystem security can arise.

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

    NASA Astrophysics Data System (ADS)

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

    2008-12-01

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

  20. How good is the turbid medium-based approach for accounting for light partitioning in contrasted grass--legume intercropping systems?

    PubMed

    Barillot, Romain; Louarn, Gaëtan; Escobar-Gutiérrez, Abraham J; Huynh, Pierre; Combes, Didier

    2011-10-01

    Most studies dealing with light partitioning in intercropping systems have used statistical models based on the turbid medium approach, thus assuming homogeneous canopies. However, these models could not be directly validated although spatial heterogeneities could arise in such canopies. The aim of the present study was to assess the ability of the turbid medium approach to accurately estimate light partitioning within grass-legume mixed canopies. Three contrasted mixtures of wheat-pea, tall fescue-alfalfa and tall fescue-clover were sown according to various patterns and densities. Three-dimensional plant mock-ups were derived from magnetic digitizations carried out at different stages of development. The benchmarks for light interception efficiency (LIE) estimates were provided by the combination of a light projective model and plant mock-ups, which also provided the inputs of a turbid medium model (SIRASCA), i.e. leaf area index and inclination. SIRASCA was set to gradually account for vertical heterogeneity of the foliage, i.e. the canopy was described as one, two or ten horizontal layers of leaves. Mixtures exhibited various and heterogeneous profiles of foliar distribution, leaf inclination and component species height. Nevertheless, most of the LIE was satisfactorily predicted by SIRASCA. Biased estimations were, however, observed for (1) grass species and (2) tall fescue-alfalfa mixtures grown at high density. Most of the discrepancies were due to vertical heterogeneities and were corrected by increasing the vertical description of canopies although, in practice, this would require time-consuming measurements. The turbid medium analogy could be successfully used in a wide range of canopies. However, a more detailed description of the canopy is required for mixtures exhibiting vertical stratifications and inter-/intra-species foliage overlapping. Architectural models remain a relevant tool for studying light partitioning in intercropping systems that exhibit

  1. Socially Accountable Medical Education: An Innovative Approach at Florida International University Herbert Wertheim College of Medicine

    PubMed Central

    Greer, Pedro J.; Brewster, Luther G.; Lage, Onelia G.; Esposito, Karin F.; Whisenant, Ebony B.; Anderson, Frederick W.; Castellanos, Natalie K.; Stefano, Troy A.; Rock, John A.

    2018-01-01

    Problem Despite medical advances, health disparities persist, resulting in medicine’s renewed emphasis on the social determinants of health and calls for reform in medical education. Approach The Green Family Foundation Neighborhood Health Education Learning Program (NeighborhoodHELP) at Herbert Wertheim College of Medicine provides a platform for the school’s community-focused mission. NeighborhoodHELP emphasizes social accountability and interprofessional education while providing evidence-based, patient- and household-centered care. NeighborhoodHELP is a required, longitudinal service–learning outreach program in which each medical student is assigned a household in a medically underserved community. Students, teamed with learners from other professional schools, provide social and clinical services to their household for three years. Here the authors describe the program’s engagement approach, logistics, and educational goals and structure. Outcomes During the first six years of NeighborhoodHELP (September 2010–August 2016), 1,470 interprofessional students conducted 7,452 visits to 848 households with, collectively, 2,252 members. From August 2012, when mobile health centers were added to the program, through August 2016, students saw a total of 1,021 household members through 7,207 mobile health center visits. Throughout this time, households received a variety of free health and social services (e.g., legal aid, tutoring). Compared with peers from other schools, graduating medical students reported more experience with clinical interprofessional education and health disparities. Surveyed residency program directors rated graduates highly for their cultural sensitivity, teamwork, and accountability. Next Steps Faculty and administrators are focusing on social accountability curriculum integration, systems for assessing and tracking relevant educational and household outcomes, and policy analysis. PMID:28658020

  2. Does Participation in a Computer-Based Learning Program in Introductory Financial Accounting Course Lead to Choosing Accounting as a Major?

    ERIC Educational Resources Information Center

    Owhoso, Vincent; Malgwi, Charles A.; Akpomi, Margaret

    2014-01-01

    The authors examine whether students who completed a computer-based intervention program, designed to help them develop abilities and skills in introductory accounting, later declared accounting as a major. A sample of 1,341 students participated in the study, of which 74 completed the intervention program (computer-based assisted learning [CBAL])…

  3. On School Choice and Test-Based Accountability

    ERIC Educational Resources Information Center

    Betebenner, Damian W.; Howe, Kenneth R.; Foster, Samara S.

    2005-01-01

    Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB), a mutualism between choice and…

  4. Approach to proliferation risk assessment based on multiple objective analysis framework

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

    Andrianov, A.; Kuptsov, I.; Studgorodok 1, Obninsk, Kaluga region, 249030

    2013-07-01

    The approach to the assessment of proliferation risk using the methods of multi-criteria decision making and multi-objective optimization is presented. The approach allows the taking into account of the specifics features of the national nuclear infrastructure, and possible proliferation strategies (motivations, intentions, and capabilities). 3 examples of applying the approach are shown. First, the approach has been used to evaluate the attractiveness of HEU (high enriched uranium)production scenarios at a clandestine enrichment facility using centrifuge enrichment technology. Secondly, the approach has been applied to assess the attractiveness of scenarios for undeclared production of plutonium or HEU by theft of materialsmore » circulating in nuclear fuel cycle facilities and thermal reactors. Thirdly, the approach has been used to perform a comparative analysis of the structures of developing nuclear power systems based on different types of nuclear fuel cycles, the analysis being based on indicators of proliferation risk.« less

  5. Consumption-based accounting of CO2 emissions

    PubMed Central

    Davis, Steven J.; Caldeira, Ken

    2010-01-01

    CO2 emissions from the burning of fossil fuels are the primary cause of global warming. Much attention has been focused on the CO2 directly emitted by each country, but relatively little attention has been paid to the amount of emissions associated with the consumption of goods and services in each country. Consumption-based accounting of CO2 emissions differs from traditional, production-based inventories because of imports and exports of goods and services that, either directly or indirectly, involve CO2 emissions. Here, using the latest available data, we present a global consumption-based CO2 emissions inventory and calculations of associated consumption-based energy and carbon intensities. We find that, in 2004, 23% of global CO2 emissions, or 6.2 gigatonnes CO2, were traded internationally, primarily as exports from China and other emerging markets to consumers in developed countries. In some wealthy countries, including Switzerland, Sweden, Austria, the United Kingdom, and France, >30% of consumption-based emissions were imported, with net imports to many Europeans of >4 tons CO2 per person in 2004. Net import of emissions to the United States in the same year was somewhat less: 10.8% of total consumption-based emissions and 2.4 tons CO2 per person. In contrast, 22.5% of the emissions produced in China in 2004 were exported, on net, to consumers elsewhere. Consumption-based accounting of CO2 emissions demonstrates the potential for international carbon leakage. Sharing responsibility for emissions among producers and consumers could facilitate international agreement on global climate policy that is now hindered by concerns over the regional and historical inequity of emissions. PMID:20212122

  6. Human rights-based approach to unintentional injury prevention.

    PubMed

    MacKay, J Morag; Ryan, Mark Andrew

    2018-06-01

    Unintentional injury remains an important global public health issue, and efforts to address it are often hampered by a lack of visibility, leadership, funding, infrastructure, capacity and evidence of effective solutions. The growing support for a socioecological model and a systems approach to prevention-along with the acknowledgement that injury prevention can be a byproduct of salutogenic design and activities-has increased opportunities to integrate unintentional injury prevention into other health promotion and disease prevention agendas. It has also helped to integrate it into the broader human development agenda through the Sustainable Development Goals. This growing support provides new opportunities to use a human rights-based approach to address the issue. The human rights-based approach is based on the idea that all members of society have social, economic and cultural rights and that governments are responsible and accountable for upholding those rights. It incorporates a systems approach, addresses inequity and places an emphasis on the most vulnerable corners of humanity. It also leverages legal statutes and provides organisations with the opportunity to build existing international goals and benchmarks into their monitoring efforts. This paper describes the approach and highlights how it can leverage attention and investment to address current challenges for unintentional injury. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

  7. Ontology-Based e-Assessment for Accounting Education

    ERIC Educational Resources Information Center

    Litherland, Kate; Carmichael, Patrick; Martínez-García, Agustina

    2013-01-01

    This summary reports on a pilot of a novel, ontology-based e-assessment system in accounting. The system, OeLe, uses emerging semantic technologies to offer an online assessment environment capable of marking students' free text answers to questions of a conceptual nature. It does this by matching their response with a "concept map" or…

  8. Accounting Faculty Utilization of Web-Based Resources to Enhance In-Class Instruction

    ERIC Educational Resources Information Center

    Black, Thomas G.; Turetsky, Howard F.

    2010-01-01

    Our study examines the extent to which accounting faculty use web-based resources to augment classroom instruction. Moreover, we explore the effects of the institutional factors of accounting accreditation and the existence of an accounting Ph.D. program on internet use by accounting academics toward enhancing pedagogy, while controlling for the…

  9. Competency-Based Course Outlines for Business and Office Education. Accounting, Business Data Processing, Clerical Accounting, and Record Keeping Occupations.

    ERIC Educational Resources Information Center

    Ricks, Betty R., Ed.; Schmidt, B. June, Ed.

    Designed to assist business educators with the implementation of competency-based instruction, these course outlines identify recommended competencies and skill areas for beginning workers in accounting, business data processing, clerical accounting, and recordkeeping occupations. Each outline contains listings of enabling, terminal, and personal…

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

    NASA Astrophysics Data System (ADS)

    Salmoral, Gloria; Yan, Xiaoyu

    2017-04-01

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

  11. Narrating practice: reflective accounts and the textual construction of reality.

    PubMed

    Taylor, Carolyn

    2003-05-01

    Two approaches dominate current thinking in health and welfare: evidence-based practice and reflective practice. Whilst there is debate about the merits of evidence-based practice, reflective practice is generally accepted with critical debate as an important educational tool. Where critique does exist it tends to adopt a Foucauldian approach, focusing on the surveillance and self-regulatory aspects of reflective practice. This article acknowledges the critical purchase on the concept of reflective practice offered by Foucauldian approaches but argues that microsociological and discourse analytic approaches can further illuminate the subject and thus serve as a complement to them. The claims of proponents of reflective practice are explored, in opposition to the technical-rational approach of evidence-based practice. Reflective practice tends to adopt a naive or romantic realist position and fails to acknowledge the ways in which reflective accounts construct the world of practice. Microsociological approaches can help us to understand reflective accounts as examples of case-talk, constructed in a narrative form in the same way as case records and presentations.

  12. GO-Bayes: Gene Ontology-based overrepresentation analysis using a Bayesian approach.

    PubMed

    Zhang, Song; Cao, Jing; Kong, Y Megan; Scheuermann, Richard H

    2010-04-01

    A typical approach for the interpretation of high-throughput experiments, such as gene expression microarrays, is to produce groups of genes based on certain criteria (e.g. genes that are differentially expressed). To gain more mechanistic insights into the underlying biology, overrepresentation analysis (ORA) is often conducted to investigate whether gene sets associated with particular biological functions, for example, as represented by Gene Ontology (GO) annotations, are statistically overrepresented in the identified gene groups. However, the standard ORA, which is based on the hypergeometric test, analyzes each GO term in isolation and does not take into account the dependence structure of the GO-term hierarchy. We have developed a Bayesian approach (GO-Bayes) to measure overrepresentation of GO terms that incorporates the GO dependence structure by taking into account evidence not only from individual GO terms, but also from their related terms (i.e. parents, children, siblings, etc.). The Bayesian framework borrows information across related GO terms to strengthen the detection of overrepresentation signals. As a result, this method tends to identify sets of closely related GO terms rather than individual isolated GO terms. The advantage of the GO-Bayes approach is demonstrated with a simulation study and an application example.

  13. Challenges in Building Disease-Based National Health Accounts

    PubMed Central

    Rosen, Allison B.; Cutler, David M.

    2012-01-01

    Background Measuring spending on diseases is critical to assessing the value of medical care. Objective To review the current state of cost of illness (COI) estimation methods, identifying their strengths, limitations and uses. We briefly describe the current National Health Expenditure Accounts (NHEA), and then go on to discuss the addition of COI estimation to the NHEA. Conclusion Recommendations are made for future research aimed at identifying the best methods for developing and using disease-based national health accounts to optimize the information available to policymakers as they struggle with difficult resource allocation decisions. PMID:19536017

  14. ASPEN--A Web-Based Application for Managing Student Server Accounts

    ERIC Educational Resources Information Center

    Sandvig, J. Christopher

    2004-01-01

    The growth of the Internet has greatly increased the demand for server-side programming courses at colleges and universities. Students enrolled in such courses must be provided with server-based accounts that support the technologies that they are learning. The process of creating, managing and removing large numbers of student server accounts is…

  15. [Management accounting in hospital setting].

    PubMed

    Brzović, Z; Richter, D; Simunić, S; Bozić, R; Hadjina, N; Piacun, D; Harcet, B

    1998-12-01

    The periodic income and expenditure accounts produced at the hospital and departmental level enable successful short term management, but, in the long run do not help remove tensions between health care demand and limited resources, nor do they enable optimal medical planning within the limited financial resources. We are trying to estabilish disease category costs based on case mixing according to diagnostic categories (diagnosis related groups, DRG, or health care resource groups, HRG) and calculation of hospital standard product costs, e.g., radiology cost, preoperative nursing cost etc. The average DRG cost is composed of standard product costs plus any costs specific to a diagnostic category. As an example, current costing procedure for hip artheroplasty in the University Hospital Center Zagreb is compared to the management accounting approach based on British Health Care Resource experience. The knowledge of disease category costs based on management accounting requirements facilitates the implementation of medical programs within the given financial resources and devolves managerial responsibility closer to the clinical level where medical decisions take place.

  16. Contrasting motivational orientation and evaluative coding accounts: on the need to differentiate the effectors of approach/avoidance responses.

    PubMed

    Kozlik, Julia; Neumann, Roland; Lozo, Ljubica

    2015-01-01

    Several emotion theorists suggest that valenced stimuli automatically trigger motivational orientations and thereby facilitate corresponding behavior. Positive stimuli were thought to activate approach motivational circuits which in turn primed approach-related behavioral tendencies whereas negative stimuli were supposed to activate avoidance motivational circuits so that avoidance-related behavioral tendencies were primed (motivational orientation account). However, recent research suggests that typically observed affective stimulus-response compatibility phenomena might be entirely explained in terms of theories accounting for mechanisms of general action control instead of assuming motivational orientations to mediate the effects (evaluative coding account). In what follows, we explore to what extent this notion is applicable. We present literature suggesting that evaluative coding mechanisms indeed influence a wide variety of affective stimulus-response compatibility phenomena. However, the evaluative coding account does not seem to be sufficient to explain affective S-R compatibility effects. Instead, several studies provide clear evidence in favor of the motivational orientation account that seems to operate independently of evaluative coding mechanisms. Implications for theoretical developments and future research designs are discussed.

  17. Contrasting motivational orientation and evaluative coding accounts: on the need to differentiate the effectors of approach/avoidance responses

    PubMed Central

    Kozlik, Julia; Neumann, Roland; Lozo, Ljubica

    2015-01-01

    Several emotion theorists suggest that valenced stimuli automatically trigger motivational orientations and thereby facilitate corresponding behavior. Positive stimuli were thought to activate approach motivational circuits which in turn primed approach-related behavioral tendencies whereas negative stimuli were supposed to activate avoidance motivational circuits so that avoidance-related behavioral tendencies were primed (motivational orientation account). However, recent research suggests that typically observed affective stimulus–response compatibility phenomena might be entirely explained in terms of theories accounting for mechanisms of general action control instead of assuming motivational orientations to mediate the effects (evaluative coding account). In what follows, we explore to what extent this notion is applicable. We present literature suggesting that evaluative coding mechanisms indeed influence a wide variety of affective stimulus–response compatibility phenomena. However, the evaluative coding account does not seem to be sufficient to explain affective S–R compatibility effects. Instead, several studies provide clear evidence in favor of the motivational orientation account that seems to operate independently of evaluative coding mechanisms. Implications for theoretical developments and future research designs are discussed. PMID:25983718

  18. Competency-Based Course Outlines for Business and Office Education. Accounting, Business Data Processing, Clerical Accounting, and Recordkeeping Occupations. Revised.

    ERIC Educational Resources Information Center

    Henrico County Public Schools, Glen Allen, VA. Virginia Vocational Curriculum Center.

    The course outlines contained in this book were developed to assist business educators with the implementation of competency-based instruction in Virginia. The outlines are for courses in accounting, business data processing, clerical accounting, and recordkeeping occupations. Each outline is composed of a course description; a listing of skill…

  19. Use of Resources, People and Approaches by Accounting Students in a Blending Learning Environment

    ERIC Educational Resources Information Center

    O'Keefe, Patricia; Rienks, Jane H.; Smith, Bernadette

    2014-01-01

    This research investigates how students used or "blended" the various learning resources, including people,while studying a compulsory, first year accounting unit. The unit design incorporated a blended learning approach. The study was motivated by perceived low rates of attendance and low levels of communication with lecturers which…

  20. PoMo: An Allele Frequency-Based Approach for Species Tree Estimation

    PubMed Central

    De Maio, Nicola; Schrempf, Dominik; Kosiol, Carolin

    2015-01-01

    Incomplete lineage sorting can cause incongruencies of the overall species-level phylogenetic tree with the phylogenetic trees for individual genes or genomic segments. If these incongruencies are not accounted for, it is possible to incur several biases in species tree estimation. Here, we present a simple maximum likelihood approach that accounts for ancestral variation and incomplete lineage sorting. We use a POlymorphisms-aware phylogenetic MOdel (PoMo) that we have recently shown to efficiently estimate mutation rates and fixation biases from within and between-species variation data. We extend this model to perform efficient estimation of species trees. We test the performance of PoMo in several different scenarios of incomplete lineage sorting using simulations and compare it with existing methods both in accuracy and computational speed. In contrast to other approaches, our model does not use coalescent theory but is allele frequency based. We show that PoMo is well suited for genome-wide species tree estimation and that on such data it is more accurate than previous approaches. PMID:26209413

  1. Left behind by Design: Proficiency Counts and Test-Based Accountability. Working Paper

    ERIC Educational Resources Information Center

    Neal, Derek; Schanzenbach, Diane Whitmore

    2009-01-01

    Many test-based accountability systems, including the No Child Left Behind Act of 2001 (NCLB), place great weight on the numbers of students who score at or above specified proficiency levels in various subjects. Accountability systems based on these metrics often provide incentives for teachers and principals to target children near current…

  2. An enhanced nonlinear damping approach accounting for system constraints in active mass dampers

    NASA Astrophysics Data System (ADS)

    Venanzi, Ilaria; Ierimonti, Laura; Ubertini, Filippo

    2015-11-01

    Active mass dampers are a viable solution for mitigating wind-induced vibrations in high-rise buildings and improve occupants' comfort. Such devices suffer particularly when they reach force saturation of the actuators and maximum extension of their stroke, which may occur in case of severe loading conditions (e.g. wind gust and earthquake). Exceeding actuators' physical limits can impair the control performance of the system or even lead to devices damage, with consequent need for repair or substitution of part of the control system. Controllers for active mass dampers should account for their technological limits. Prior work of the authors was devoted to stroke issues and led to the definition of a nonlinear damping approach, very easy to implement in practice. It consisted of a modified skyhook algorithm complemented with a nonlinear braking force to reverse the direction of the mass before reaching the stroke limit. This paper presents an enhanced version of this approach, also accounting for force saturation of the actuator and keeping the simplicity of implementation. This is achieved by modulating the control force by a nonlinear smooth function depending on the ratio between actuator's force and saturation limit. Results of a numerical investigation show that the proposed approach provides similar results to the method of the State Dependent Riccati Equation, a well-established technique for designing optimal controllers for constrained systems, yet very difficult to apply in practice.

  3. 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

  4. Updating the Duplex Design for Test-Based Accountability in the Twenty-First Century

    ERIC Educational Resources Information Center

    Bejar, Isaac I.; Graf, E. Aurora

    2010-01-01

    The duplex design by Bock and Mislevy for school-based testing is revisited and evaluated as a potential platform in test-based accountability assessments today. We conclude that the model could be useful in meeting the many competing demands of today's test-based accountability assessments, although many research questions will need to be…

  5. Integration Strategies of Pharmacists in Primary Care-Based Accountable Care Organizations: A Report from the Accountable Care Organization Research Network, Services, and Education.

    PubMed

    Joseph, Tina; Hale, Genevieve M; Eltaki, Sara M; Prados, Yesenia; Jones, Renee; Seamon, Matthew J; Moreau, Cynthia; Gernant, Stephanie A

    2017-05-01

    The accountable care organization (ACO) is an innovative health care delivery model centered on value-based care. ACOs consisting of primary care providers are increasingly becoming commonplace in practice; however, medication management remains suboptimal. As experts in medication management, pharmacists perform direct patient care and assist in the transition from one provider to another, which places them in an ideal position to manage multiple aspects of patient care. Pharmacist-provided care has been shown to reduce drug expenditures, hospital readmissions, length of stay, and emergency department visits. Although pharmacists have become key team members of interdisciplinary teams within traditional care settings, their role has often been overlooked in the primary care-based ACO. In 2015, Nova Southeastern University College of Pharmacy founded the Accountable Care Organization Research Network, Services, and Education (ACORN SEED), a team of pharmacy practice faculty dedicated to using innovative approaches to patient care, while providing unique learning experiences for pharmacy students by partnering with ACOs in the South Florida region. Five opportunities are presented for pharmacists to improve medication use specifically in primary care-based ACOs: medication therapy management, annual wellness visits, chronic disease state management, chronic care management, and transitions of care. Several challenges and barriers that prevent the full integration of pharmacists into primary care-based ACOs include lack of awareness of pharmacist roles in primary care; complex laws and regulations surrounding clinical protocols, such as collaborative practice agreements; provider status that allows compensation for pharmacist services; and limited access to medical records. By understanding and maximizing the role of pharmacists, several opportunities exist to better manage the medication-use process in value-based care settings. As more organizations realize

  6. Enhanced Student Learning in Accounting Utilising Web-Based Technology, Peer-Review Feedback and Reflective Practices: A Learning Community Approach to Assessment

    ERIC Educational Resources Information Center

    Taylor, Sue; Ryan, Mary; Pearce, Jon

    2015-01-01

    Higher education is becoming a major driver of economic competitiveness in an increasingly knowledge-driven global economy. Maintaining the competitive edge has seen an increase in public accountability of higher education institutions through the mechanism of ranking universities based on the quality of their teaching and learning outcomes. As a…

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

    PubMed

    Dai, Jing; Chen, Bin; Sciubba, Enrico

    2014-08-19

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

  8. Pension Accounting and Reporting with Other Comprehensive Income and Deferred Taxes: A Worksheet Approach

    ERIC Educational Resources Information Center

    Jackson, Robert E.; Sneathen, L. Dwight, Jr.; Veal, Timothy R.

    2012-01-01

    This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes.…

  9. Cost accounting in radiation oncology: a computer-based model for reimbursement.

    PubMed

    Perez, C A; Kobeissi, B; Smith, B D; Fox, S; Grigsby, P W; Purdy, J A; Procter, H D; Wasserman, T H

    1993-04-02

    The skyrocketing cost of medical care in the United States has resulted in multiple efforts in cost containment. The present work offers a rational computer-based cost accounting approach to determine the actual use of resources in providing a specific service in a radiation oncology center. A procedure-level cost accounting system was developed by using recorded information on actual time and effort spent by individual staff members performing various radiation oncology procedures, and analyzing direct and indirect costs related to staffing (labor), facilities and equipment, supplies, etc. Expenditures were classified as direct or indirect and fixed or variable. A relative value unit was generated to allocate specific cost factors to each procedure. Different costs per procedure were identified according to complexity. Whereas there was no significant difference in the treatment time between low-energy (4 and 6 MV) or high-energy (18 MV) accelerators, there were significantly higher costs identified in the operation of a high-energy linear accelerator, a reflection of initial equipment investment, quality assurance and calibration procedures, maintenance costs, service contract, and replacement parts. Utilization of resources was related to the complexity of the procedures performed and whether the treatments were delivered to inpatients or outpatients. In analyzing time motion for physicians and other staff, it was apparent that a greater effort must be made to train the staff to accurately record all times involved in a given procedure, and it is strongly recommended that each institution perform its own time motion studies to more accurately determine operating costs. Sixty-six percent of our facility's global costs were for labor, 20% for other operating expenses, 10% for space, and 4% for equipment. Significant differences were noted in the cost allocation for professional or technical functions, as labor, space, and equipment costs are higher in the latter

  10. A dynamic water accounting framework based on marginal resource opportunity cost

    NASA Astrophysics Data System (ADS)

    Tilmant, A.; Marques, G.; Mohamed, Y.

    2014-10-01

    Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply-side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins were being more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoirs operators are considered as economic agents who can exchange water with their hydraulic neighbours at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

  11. A dynamic water accounting framework based on marginal resource opportunity cost

    NASA Astrophysics Data System (ADS)

    Tilmant, A.; Marques, G.; Mohamed, Y.

    2015-03-01

    Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins have become more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoir operators are considered as economic agents who can exchange water with their hydraulic neighbors at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

  12. The Usage of an Online Discussion Forum for the Facilitation of Case-Based Learning in an Intermediate Accounting Course: A New Zealand Case

    ERIC Educational Resources Information Center

    Weil, Sidney; McGuigan, Nicholas; Kern, Thomas

    2011-01-01

    This paper describes the implementation of an online discussion forum as a means of facilitating case-based learning in an intermediate financial accounting course. The paper commences with a review of case-based learning literature and the use of online discussions as a delivery platform, linking these pedagogical approaches to the emerging needs…

  13. Moving beyond the Failure of Test-Based Accountability

    ERIC Educational Resources Information Center

    Koretz, Daniel

    2018-01-01

    In "The Testing Charade: Pretending to Make Schools Better", the author's new book from which this article is drawn, the failures of test-based accountability are documented and some of the most egregious misuses and outright abuses of testing are described, along with some of the most serious negative effects. Neither good intentions…

  14. Complementary Approaches to Existing Target Based Drug Discovery for Identifying Novel Drug Targets.

    PubMed

    Vasaikar, Suhas; Bhatia, Pooja; Bhatia, Partap G; Chu Yaiw, Koon

    2016-11-21

    In the past decade, it was observed that the relationship between the emerging New Molecular Entities and the quantum of R&D investment has not been favorable. There might be numerous reasons but few studies stress the introduction of target based drug discovery approach as one of the factors. Although a number of drugs have been developed with an emphasis on a single protein target, yet identification of valid target is complex. The approach focuses on an in vitro single target, which overlooks the complexity of cell and makes process of validation drug targets uncertain. Thus, it is imperative to search for alternatives rather than looking at success stories of target-based drug discovery. It would be beneficial if the drugs were developed to target multiple components. New approaches like reverse engineering and translational research need to take into account both system and target-based approach. This review evaluates the strengths and limitations of known drug discovery approaches and proposes alternative approaches for increasing efficiency against treatment.

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

    ERIC Educational Resources Information Center

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

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

  16. Demetrius Cantemir: the first account of transabodominal approach to repair groin hernia.

    PubMed

    Nicolau, A E

    2009-01-01

    The first description of the transabdominal approach for hernia repair was written by Demetrius Cantemir, Prince of Moldavia and encyclopedic scholar, in his 1716 Latin manuscript "Incrementa et decrementa Aulae Othomaniae" ("The history of the Growth and Decay of the Ottoman Empire"). This manuscript was one of the most important in Eastern Europe at the time. It was first translated in English in 1734 by N. Tyndal, and all subsequent translations into various other languages were based on this english version. The original manuscript now belongs to the Houghton Library of Harvard University, where it was recently discovered in 1984 by V. Candea. Our article presents for the first time the complete account of the surgical procedure performed by Albanian physicians in the prince's palace in Constantinopol. The patient was the Prince's secretary. There is a detailed description of the operation, postoperative therapy and the medical course to recovery. The text presented is translated in English from Annotations of Volume Two, chapter four. We consider it worthwhile to present to the medical community this valuable but less known contribution to the history of medicine.

  17. FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

    PubMed

    Reinstein, A; Bayou, M E

    1994-10-01

    The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

  18. Approaches to characterise chromatographic column performance based on global parameters accounting for peak broadening and skewness.

    PubMed

    Baeza-Baeza, J J; Pous-Torres, S; Torres-Lapasió, J R; García-Alvarez-Coque, M C

    2010-04-02

    Peak broadening and skewness are fundamental parameters in chromatography, since they affect the resolution capability of a chromatographic column. A common practice to characterise chromatographic columns is to estimate the efficiency and asymmetry factor for the peaks of one or more solutes eluted at selected experimental conditions. This has the drawback that the extra-column contributions to the peak variance and skewness make the peak shape parameters depend on the retention time. We propose and discuss here the use of several approaches that allow the estimation of global parameters (non-dependent on the retention time) to describe the column performance. The global parameters arise from different linear relationships that can be established between the peak variance, standard deviation, or half-widths with the retention time. Some of them describe exclusively the column contribution to the peak broadening, whereas others consider the extra-column effects also. The estimation of peak skewness was also possible for the approaches based on the half-widths. The proposed approaches were applied to the characterisation of different columns (Spherisorb, Zorbax SB, Zorbax Eclipse, Kromasil, Chromolith, X-Terra and Inertsil), using the chromatographic data obtained for several diuretics and basic drugs (beta-blockers). Copyright (c) 2010 Elsevier B.V. All rights reserved.

  19. An alternative approach to account for patient organ doses from imaging guidance procedures.

    PubMed

    Nelson, Alan P; Ding, George X

    2014-07-01

    To investigate the feasibility of an alternative method of accounting for additional organ doses resulting from image guidance procedures during patient treatment planning through tabulated values based on scan protocol and scan site. Patient-specific imaging dose to 30 patients resulting from Varian OBI kV-CBCT scans using the Standard Head (17 patients), Low-dose Thorax (8 patients), and Pelvic (5 patients) scan protocols were retrospectively calculated using Monte Carlo methods. Dose dependence on scan location and patient geometry was explored. Patient organ doses were analyzed by using dose-volume histograms and expressed by the mean, minimum dose delivered to 50% of the organ volume, D50. The reported doses are dose-to-medium instead of dose-to-water. The organ doses from all patient-specific calculations show predictable and limited ranges across patients. For brain isocenters using Standard Head Scans: Bone: 0.7-1.1 cGy, Brain: 0.2-0.3 cGy, Brainstem: 0.2-0.3 cGy, Skin: 0.3-0.4 cGy, Eye: 0.03-0.3 cGy. For head and neck patients using the Standard Head Scan: Bone: 0.3-0.6 cGy, Parotids: 0.3-0.4 cGy, Spinal Cord: 0.15-0.25 cGy, Thyroid: 0.1-0.25 cGy, Skin: 0.2-0.3 cGy, Trachea-Esophagus: 0.1-0.2 cGy. For chest using Thorax Scans: Bone: 1.1-1.8 cGy, Soft tissue organs (Bowel, Lung, Heart, Kidney, Esophagus, and Spinal Cord): 0.3-0.6 cGy. For abdominal site using Pelvic Scans: Bone: 3.2-4.2 cGy. Soft tissue organs (Bladder, Bowel, Rectum, Prostate, and Skin) D50s fell between 1.2 and 2.2 cGy. Femoral Heads: 2.5-3.4 cGy. It is adequate to estimate and account for organ dose by using tabulated values based on scan procedure and site because organ doses from imaging procedures are only modestly dependent upon scan location and body size. Considering the dose variation and magnitude of dose from each scan protocol in comparison to therapeutic doses, this approach provides a simple alternative to account for additional imaging guidance doses during patient treatment

  20. Teaching Consolidations Accounting: An Approach to Easing the Challenge

    ERIC Educational Resources Information Center

    Murphy, Elizabeth A.; McCarthy, Mark A.

    2010-01-01

    Teaching and learning accounting for consolidations is a challenging endeavor. Students not only need to understand the conceptual underpinnings of the accounting requirements for consolidations, but also must master the complex accounting needed to prepare consolidated financial statements. To add to the challenge, the consolidation process is…

  1. Home and Community Care Sector Accountability

    PubMed Central

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

    2014-01-01

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

  2. Memory-Based Approaches and Beyond

    ERIC Educational Resources Information Center

    Sanford, Anthony J.; Garrod, Simon C.

    2005-01-01

    In this article, we discuss 2 issues that we believe any theory of discourse comprehension has to take account of-accessing irrelevant information and granularity. Along the lines that have been suggested as demonstrating the memory-based account, we describe some work in favor of the recruitment of apparently irrelevant information from memory…

  3. Simulation-Based Approach for Site-Specific Optimization of Hydrokinetic Turbine Arrays

    NASA Astrophysics Data System (ADS)

    Sotiropoulos, F.; Chawdhary, S.; Yang, X.; Khosronejad, A.; Angelidis, D.

    2014-12-01

    A simulation-based approach has been developed to enable site-specific optimization of tidal and current turbine arrays in real-life waterways. The computational code is based on the St. Anthony Falls Laboratory Virtual StreamLab (VSL3D), which is able to carry out high-fidelity simulations of turbulent flow and sediment transport processes in rivers and streams taking into account the arbitrary geometrical complexity characterizing natural waterways. The computational framework can be used either in turbine-resolving mode, to take into account all geometrical details of the turbine, or with the turbines parameterized as actuator disks or actuator lines. Locally refined grids are employed to dramatically increase the resolution of the simulation and enable efficient simulations of multi-turbine arrays. Turbine/sediment interactions are simulated using the coupled hydro-morphodynamic module of VSL3D. The predictive capabilities of the resulting computational framework will be demonstrated by applying it to simulate turbulent flow past a tri-frame configuration of hydrokinetic turbines in a rigid-bed turbulent open channel flow as well as turbines mounted on mobile bed open channels to investigate turbine/sediment interactions. The utility of the simulation-based approach for guiding the optimal development of turbine arrays in real-life waterways will also be discussed and demonstrated. This work was supported by NSF grant IIP-1318201. Simulations were carried out at the Minnesota Supercomputing Institute.

  4. A transversal approach to predict gene product networks from ontology-based similarity

    PubMed Central

    Chabalier, Julie; Mosser, Jean; Burgun, Anita

    2007-01-01

    Background Interpretation of transcriptomic data is usually made through a "standard" approach which consists in clustering the genes according to their expression patterns and exploiting Gene Ontology (GO) annotations within each expression cluster. This approach makes it difficult to underline functional relationships between gene products that belong to different expression clusters. To address this issue, we propose a transversal analysis that aims to predict functional networks based on a combination of GO processes and data expression. Results The transversal approach presented in this paper consists in computing the semantic similarity between gene products in a Vector Space Model. Through a weighting scheme over the annotations, we take into account the representativity of the terms that annotate a gene product. Comparing annotation vectors results in a matrix of gene product similarities. Combined with expression data, the matrix is displayed as a set of functional gene networks. The transversal approach was applied to 186 genes related to the enterocyte differentiation stages. This approach resulted in 18 functional networks proved to be biologically relevant. These results were compared with those obtained through a standard approach and with an approach based on information content similarity. Conclusion Complementary to the standard approach, the transversal approach offers new insight into the cellular mechanisms and reveals new research hypotheses by combining gene product networks based on semantic similarity, and data expression. PMID:17605807

  5. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  6. Automatic indexing of scanned documents: a layout-based approach

    NASA Astrophysics Data System (ADS)

    Esser, Daniel; Schuster, Daniel; Muthmann, Klemens; Berger, Michael; Schill, Alexander

    2012-01-01

    Archiving official written documents such as invoices, reminders and account statements in business and private area gets more and more important. Creating appropriate index entries for document archives like sender's name, creation date or document number is a tedious manual work. We present a novel approach to handle automatic indexing of documents based on generic positional extraction of index terms. For this purpose we apply the knowledge of document templates stored in a common full text search index to find index positions that were successfully extracted in the past.

  7. Separation of Time-Based and Trial-Based Accounts of the Partial Reinforcement Extinction Effect

    PubMed Central

    Bouton, Mark E.; Woods, Amanda M.; Todd, Travis P.

    2013-01-01

    Two appetitive conditioning experiments with rats examined time-based and trial-based accounts of the partial reinforcement extinction effect (PREE). In the PREE, the loss of responding that occurs in extinction is slower when the conditioned stimulus (CS) has been paired with a reinforcer on some of its presentations (partially reinforced) instead of every presentation (continuously reinforced). According to a time-based or “time-accumulation” view (e.g., Gallistel & Gibbon, 2000), the PREE occurs because the organism has learned in partial reinforcement to expect the reinforcer after a larger amount of time has accumulated in the CS over trials. In contrast, according to a trial-based view (e.g., Capaldi, 1967), the PREE occurs because the organism has learned in partial reinforcement to expect the reinforcer after a larger number of CS presentations. Experiment 1 used a procedure that equated partially- and continuously-reinforced groups on their expected times to reinforcement during conditioning. A PREE was still observed. Experiment 2 then used an extinction procedure that allowed time in the CS and the number of trials to accumulate differentially through extinction. The PREE was still evident when responding was examined as a function of expected time units to the reinforcer, but was eliminated when responding was examined as a function of expected trial units to the reinforcer. There was no evidence that the animal responded according to the ratio of time accumulated during the CS in extinction over the time in the CS expected before the reinforcer. The results thus favor a trial-based account over a time-based account of extinction and the PREE. PMID:23962669

  8. An approach for drag correction based on the local heterogeneity for gas-solid flows

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

    Li, Tingwen; Wang, Limin; Rogers, William

    2016-09-22

    The drag models typically used for gas-solids interaction are mainly developed based on homogeneous systems of flow passing fixed particle assembly. It has been shown that the heterogeneous structures, i.e., clusters and bubbles in fluidized beds, need to be resolved to account for their effect in the numerical simulations. Since the heterogeneity is essentially captured through the local concentration gradient in the computational cells, this study proposes a simple approach to account for the non-uniformity of solids spatial distribution inside a computational cell and its effect on the interaction between gas and solid phases. Finally, to validate this approach, themore » predicted drag coefficient has been compared to the results from direct numerical simulations. In addition, the need to account for this type of heterogeneity is discussed for a periodic riser flow simulation with highly resolved numerical grids and the impact of the proposed correction for drag is demonstrated.« less

  9. Choosing the Best Method to Introduce Accounting.

    ERIC Educational Resources Information Center

    Guerrieri, Donald J.

    1988-01-01

    Of the traditional approaches to teaching accounting--single entry, journal, "T" account, balance sheet, and accounting equation--the author recommends the accounting equation approach. It is the foundation of the double entry system, new material is easy to introduce, and it provides students with a rationale for understanding basic concepts.…

  10. 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 ...

  11. A general approach-avoidance hypothesis of oxytocin: accounting for social and non-social effects of oxytocin.

    PubMed

    Harari-Dahan, Osnat; Bernstein, Amit

    2014-11-01

    We critically reexamine extant theory and empirical study of Oxytocin. We question whether OT is, in fact, a "social neuropeptide" as argued in dominant theories of OT. We critically review human and animal research on the social and non-social effects of Oxytocin, including behavioral, psychophysiological, neurobiological, and neuroimaging studies. We find that extant (social) theories of Oxytocin do not account for well-documented non-social effects of Oxytocin. Furthermore, we find a range of evidence that social and non-social effects of Oxytocin may be mediated by core approach-avoidance motivational processes. We propose a General Approach-avoidance Hypothesis of Oxytocin (GAAO). We argue that the GAAO may provide a parsimonious account of established social and non-social effects of Oxytocin. We thus re-conceptualize the basic function(s) and mechanism(s) of action of Oxytocin. Finally, we highlight implications of the GAAO for basic and clinical research in humans

  12. Home and community care sector accountability.

    PubMed

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

    2014-09-01

    This paper focuses on accountability for the home and community care (HCC) sector in Ontario. The many different service delivery approaches, funding methods and types of organizations delivering HCC services make this sector highly heterogeneous. Findings from a document analysis and environmental scan suggest that organizations delivering HCC services face multiple accountability requirements from a wide array of stakeholders. Government stakeholders tend to rely on regulatory and expenditure instruments to hold organizations to account for service delivery. Semi-structured key informant interview respondents reported that the expenditure-based accountability tools being used carried a number of unintended consequences, both positive and negative. These include an increased organizational focus on quality, shifting care time away from clients (particularly problematic for small agencies), dissuading innovation, and reliance on performance indicators that do not adequately support the delivery of high-quality care. Copyright © 2014 Longwoods Publishing.

  13. Accountability for Project-Based Collaborative Learning

    ERIC Educational Resources Information Center

    Jamal, Abu-Hussain; Essawi, Mohammad; Tilchin, Oleg

    2014-01-01

    One perspective model for the creation of the learning environment and engendering students' thinking development is the Project-Based Collaborative Learning (PBCL) model. This model organizes learning by collaborative performance of various projects. In this paper we describe an approach to enhancing the PBCL model through the creation of…

  14. A modeling approach to account for toxicokinetic interactions in the calculation of biological hazard index for chemical mixtures.

    PubMed

    Haddad, S; Tardif, R; Viau, C; Krishnan, K

    1999-09-05

    Biological hazard index (BHI) is defined as biological level tolerable for exposure to mixture, and is calculated by an equation similar to the conventional hazard index. The BHI calculation, at the present time, is advocated for use in situations where toxicokinetic interactions do not occur among mixture constituents. The objective of this study was to develop an approach for calculating interactions-based BHI for chemical mixtures. The approach consisted of simulating the concentration of exposure indicator in the biological matrix of choice (e.g. venous blood) for each component of the mixture to which workers are exposed and then comparing these to the established BEI values, for calculating the BHI. The simulation of biomarker concentrations was performed using a physiologically-based toxicokinetic (PBTK) model which accounted for the mechanism of interactions among all mixture components (e.g. competitive inhibition). The usefulness of the present approach is illustrated by calculating BHI for varying ambient concentrations of a mixture of three chemicals (toluene (5-40 ppm), m-xylene (10-50 ppm), and ethylbenzene (10-50 ppm)). The results show that the interactions-based BHI can be greater or smaller than that calculated on the basis of additivity principle, particularly at high exposure concentrations. At lower exposure concentrations (e.g. 20 ppm each of toluene, m-xylene and ethylbenzene), the BHI values obtained using the conventional methodology are similar to the interactions-based methodology, confirming that the consequences of competitive inhibition are negligible at lower concentrations. The advantage of the PBTK model-based methodology developed in this study relates to the fact that, the concentrations of individual chemicals in mixtures that will not result in a significant increase in the BHI (i.e. > 1) can be determined by iterative simulation.

  15. Accounting- versus economic-based rates of return: implications for profitability measures in the pharmaceutical industry.

    PubMed

    Skrepnek, Grant H

    2004-01-01

    Accounting-based profits have indicated that pharmaceutical firms have achieved greater returns relative to other sectors. However, partially due to the theoretically inappropriate reporting of research and development (R&D) expenditures according to generally accepted accounting principles, evidence suggests that a substantial and upward bias is present in accounting-based rates of return for corporations with high levels of intangible assets. Given the intensity of R&D in pharmaceutical firms, accounting-based profit metrics in the drug sector may be affected to a greater extent than other industries. The aim of this work was to address measurement issues associated with corporate performance and factors that contribute to the bias within accounting-based rates of return. Seminal and broadly cited works on the subject of accounting- versus economic-based rates of return were reviewed from the economic and finance literature, with an emphasis placed on issues and scientific evidence directly related to the drug development process and pharmaceutical industry. With international convergence and harmonization of accounting standards being imminent, stricter adherence to theoretically sound economic principles is advocated, particularly those based on discounted cash-flow methods. Researchers, financial analysts, and policy makers must be cognizant of the biases and limitations present within numerous corporate performance measures. Furthermore, the development of more robust and valid economic models of the pharmaceutical industry is required to capture the unique dimensions of risk and return of the drug development process. Empiric work has illustrated that estimates of economic-based rates of return range from approximately 2 to approximately 11 percentage points below various accounting-based rates of return for drug companies. Because differences in the nature of risk and uncertainty borne by drug manufacturers versus other sectors make comparative assessments

  16. Socially Accountable Medical Education: An Innovative Approach at Florida International University Herbert Wertheim College of Medicine.

    PubMed

    Greer, Pedro J; Brown, David R; Brewster, Luther G; Lage, Onelia G; Esposito, Karin F; Whisenant, Ebony B; Anderson, Frederick W; Castellanos, Natalie K; Stefano, Troy A; Rock, John A

    2018-01-01

    Despite medical advances, health disparities persist, resulting in medicine's renewed emphasis on the social determinants of health and calls for reform in medical education. The Green Family Foundation Neighborhood Health Education Learning Program (NeighborhoodHELP) at Herbert Wertheim College of Medicine provides a platform for the school's community-focused mission. NeighborhoodHELP emphasizes social accountability and interprofessional education while providing evidence-based, patient- and household-centered care. NeighborhoodHELP is a required, longitudinal service-learning outreach program in which each medical student is assigned a household in a medically underserved community. Students, teamed with learners from other professional schools, provide social and clinical services to their household for three years. Here the authors describe the program's engagement approach, logistics, and educational goals and structure. During the first six years of NeighborhoodHELP (September 2010-August 2016), 1,470 interprofessional students conducted 7,452 visits to 848 households with, collectively, 2,252 members. From August 2012, when mobile health centers were added to the program, through August 2016, students saw a total of 1,021 household members through 7,207 mobile health center visits. Throughout this time, households received a variety of free health and social services (e.g., legal aid, tutoring). Compared with peers from other schools, graduating medical students reported more experience with clinical interprofessional education and health disparities. Surveyed residency program directors rated graduates highly for their cultural sensitivity, teamwork, and accountability. Faculty and administrators are focusing on social accountability curriculum integration, systems for assessing and tracking relevant educational and household outcomes, and policy analysis.

  17. Separation of time-based and trial-based accounts of the partial reinforcement extinction effect.

    PubMed

    Bouton, Mark E; Woods, Amanda M; Todd, Travis P

    2014-01-01

    Two appetitive conditioning experiments with rats examined time-based and trial-based accounts of the partial reinforcement extinction effect (PREE). In the PREE, the loss of responding that occurs in extinction is slower when the conditioned stimulus (CS) has been paired with a reinforcer on some of its presentations (partially reinforced) instead of every presentation (continuously reinforced). According to a time-based or "time-accumulation" view (e.g., Gallistel and Gibbon, 2000), the PREE occurs because the organism has learned in partial reinforcement to expect the reinforcer after a larger amount of time has accumulated in the CS over trials. In contrast, according to a trial-based view (e.g., Capaldi, 1967), the PREE occurs because the organism has learned in partial reinforcement to expect the reinforcer after a larger number of CS presentations. Experiment 1 used a procedure that equated partially and continuously reinforced groups on their expected times to reinforcement during conditioning. A PREE was still observed. Experiment 2 then used an extinction procedure that allowed time in the CS and the number of trials to accumulate differentially through extinction. The PREE was still evident when responding was examined as a function of expected time units to the reinforcer, but was eliminated when responding was examined as a function of expected trial units to the reinforcer. There was no evidence that the animal responded according to the ratio of time accumulated during the CS in extinction over the time in the CS expected before the reinforcer. The results thus favor a trial-based account over a time-based account of extinction and the PREE. This article is part of a Special Issue entitled: Associative and Temporal Learning. Copyright © 2013 Elsevier B.V. All rights reserved.

  18. Privacy-Preserving Accountable Accuracy Management Systems (PAAMS)

    NASA Astrophysics Data System (ADS)

    Thomas, Roshan K.; Sandhu, Ravi; Bertino, Elisa; Arpinar, Budak; Xu, Shouhuai

    We argue for the design of “Privacy-preserving Accountable Accuracy Management Systems (PAAMS)”. The designs of such systems recognize from the onset that accuracy, accountability, and privacy management are intertwined. As such, these systems have to dynamically manage the tradeoffs between these (often conflicting) objectives. For example, accuracy in such systems can be improved by providing better accountability links between structured and unstructured information. Further, accuracy may be enhanced if access to private information is allowed in controllable and accountable ways. Our proposed approach involves three key elements. First, a model to link unstructured information such as that found in email, image and document repositories with structured information such as that in traditional databases. Second, a model for accuracy management and entity disambiguation by proactively preventing, detecting and tracing errors in information bases. Third, a model to provide privacy-governed operation as accountability and accuracy are managed.

  19. 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

  20. Open Approaches to the Anterior Skull Base in Children: Review of the Literature.

    PubMed

    Wasserzug, Oshri; DeRowe, Ari; Ringel, Barak; Fishman, Gadi; Fliss, Dan M

    2018-02-01

    Introduction  Skull base lesions in children and adolescents are rare, and comprise only 5.6% of all skull base surgery. Anterior skull base lesions dominate, averaging slightly more than 50% of the cases. Until recently, surgery of the anterior skull base was dominated by open procedures and endoscopic skull base surgery was reserved for benign pathologies. Endoscopic skull base surgery is gradually gaining popularity. In spite of that, open skull base surgery is still considered the "gold standard" for the treatment of anterior skull base lesions, and it is the preferred approach in selected cases. Objective  This article reviews current concepts and open approaches to the anterior skull base in children in the era of endoscopic surgery. Materials and Methods  Comprehensive literature review. Results  Extensive intracranial-intradural invasion, extensive orbital invasion, encasement of the optic nerve or the internal carotid artery, lateral supraorbital dural involvement and involvement of the anterior table of the frontal sinus or lateral portion of the frontal sinus precludes endoscopic surgery, and mandates open skull base surgery. The open approaches which are used most frequently for surgical resection of anterior skull base tumors are the transfacial/transmaxillary, subcranial, and subfrontal approaches. Reconstruction of anterior skull base defects is discussed in a separate article in this supplement. Discussion  Although endoscopic skull base surgery in children is gaining popularity in developed countries, in many cases open surgery is still required. In addition, in developing countries, which accounts for more than 80% of the world's population, limited access to expensive equipment precludes the use of endoscopic surgery. Several open surgical approaches are still employed to resect anterior skull base lesions in the pediatric population. With this large armamentarium of surgical approaches, tailoring the most suitable approach to a

  1. 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.

  2. Translating value-based health care: an experiment into healthcare governance and dialogical accountability.

    PubMed

    Bonde, Morten; Bossen, Claus; Danholt, Peter

    2018-04-19

    This article analyses an experiment into healthcare governance in Denmark inspired by principles of value-based health care and intended to re-orient the focus of healthcare governance from 'productivity' to 'value for the patient'. The region in charge of the experiment exempted nine hospital departments from activity-based financing and accountability based on diagnosis-related groups, which allegedly incentivised hospitals in 'perverse' and counterproductive ways. Instead, the departments were to develop new indicators from their local practices to support and account for quality and value for the patient. Drawing on the actor-network theory concept of 'translation', this article analyses how the experiment was received and put into practice in the nine departments, and how it established new kinds of accountability relations. We argue that the experiment provides fruitful inspiration for future governance schemes in healthcare to embrace the local complexities of clinical practices. In particular, we argue that the locally developed indicators facilitated what we call 'dialogical accountability', and we discuss whether this represents a feasible way forward for value-based health care. © 2018 Foundation for the Sociology of Health & Illness.

  3. Ecological risk assessment of agricultural soils for the definition of soil screening values: A comparison between substance-based and matrix-based approaches.

    PubMed

    Pivato, Alberto; Lavagnolo, Maria Cristina; Manachini, Barbara; Vanin, Stefano; Raga, Roberto; Beggio, Giovanni

    2017-04-01

    The Italian legislation on contaminated soils does not include the Ecological Risk Assessment (ERA) and this deficiency has important consequences for the sustainable management of agricultural soils. The present research compares the results of two ERA procedures applied to agriculture (i) one based on the "substance-based" approach and (ii) a second based on the "matrix-based" approach. In the former the soil screening values (SVs) for individual substances were derived according to institutional foreign guidelines. In the latter, the SVs characterizing the whole-matrix were derived originally by the authors by means of experimental activity. The results indicate that the "matrix-based" approach can be efficiently implemented in the Italian legislation for the ERA of agricultural soils. This method, if compared to the institutionalized "substance based" approach is (i) comparable in economic terms and in testing time, (ii) is site specific and assesses the real effect of the investigated soil on a battery of bioassays, (iii) accounts for phenomena that may radically modify the exposure of the organisms to the totality of contaminants and (iv) can be considered sufficiently conservative.

  4. Accountable Information Flow for Java-Based Web Applications

    DTIC Science & Technology

    2010-01-01

    runtime library Swift server runtime Java servlet framework HTTP Web server Web browser Figure 2: The Swift architecture introduced an open-ended...On the server, the Java application code links against Swift’s server-side run-time library, which in turn sits on top of the standard Java servlet ...AFRL-RI-RS-TR-2010-9 Final Technical Report January 2010 ACCOUNTABLE INFORMATION FLOW FOR JAVA -BASED WEB APPLICATIONS

  5. E-Learning Personalization Using Triple-Factor Approach in Standard-Based Education

    NASA Astrophysics Data System (ADS)

    Laksitowening, K. A.; Santoso, H. B.; Hasibuan, Z. A.

    2017-01-01

    E-Learning can be a tool in monitoring learning process and progress towards the targeted competency. Process and progress on every learner can be different one to another, since every learner may have different learning type. Learning type itself can be identified by taking into account learning style, motivation, and knowledge ability. This study explores personalization for learning type based on Triple-Factor Approach. Considering that factors in Triple-Factor Approach are dynamic, the personalization system needs to accommodate the changes that may occurs. Originated from the issue, this study proposed personalization that guides learner progression dynamically towards stages of their learning process. The personalization is implemented in the form of interventions that trigger learner to access learning contents and discussion forums more often as well as improve their level of knowledge ability based on their state of learning type.

  6. Risk-Based Probabilistic Approach to Aeropropulsion System Assessment

    NASA Technical Reports Server (NTRS)

    Tong, Michael T.

    2002-01-01

    In an era of shrinking development budgets and resources, where there is also an emphasis on reducing the product development cycle, the role of system assessment, performed in the early stages of an engine development program, becomes very critical to the successful development of new aeropropulsion systems. A reliable system assessment not only helps to identify the best propulsion system concept among several candidates, it can also identify which technologies are worth pursuing. This is particularly important for advanced aeropropulsion technology development programs, which require an enormous amount of resources. In the current practice of deterministic, or point-design, approaches, the uncertainties of design variables are either unaccounted for or accounted for by safety factors. This could often result in an assessment with unknown and unquantifiable reliability. Consequently, it would fail to provide additional insight into the risks associated with the new technologies, which are often needed by decision makers to determine the feasibility and return-on-investment of a new aircraft engine. In this work, an alternative approach based on the probabilistic method was described for a comprehensive assessment of an aeropropulsion system. The statistical approach quantifies the design uncertainties inherent in a new aeropropulsion system and their influences on engine performance. Because of this, it enhances the reliability of a system assessment. A technical assessment of a wave-rotor-enhanced gas turbine engine was performed to demonstrate the methodology. The assessment used probability distributions to account for the uncertainties that occur in component efficiencies and flows and in mechanical design variables. The approach taken in this effort was to integrate the thermodynamic cycle analysis embedded in the computer code NEPP (NASA Engine Performance Program) and the engine weight analysis embedded in the computer code WATE (Weight Analysis of Turbine

  7. 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

  8. Innovations in an Accounting Information Systems Course.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    A new approach to teaching an introductory accounting information systems course is outlined and the potential of this approach for integrating computers into the accounting curriculum at Manchester University (England) is demonstrated. Specifically, the use of a small inventory recording system and database in an accounting information course is…

  9. Performance-Based Accountability in Qatar: A State in Progress

    ERIC Educational Resources Information Center

    Jaafar, Sonia Ben

    2011-01-01

    It has become a normative practice to include Performance-Based Accountability (PBA) policies in educational reforms to foster school changes that enhance student learning and success. There is considerable variation in PBA models that have an important impact on how they operate in schools. It is, therefore, important to characterize PBA models…

  10. Digital Game-Based Learning in Accounting and Business Education

    ERIC Educational Resources Information Center

    Carenys, Jordi; Moya, Soledad

    2016-01-01

    This article presents a review of the accounting and business literature on digital game-based learning (DGBL). The article classifies what is already settled in the literature about the theoretical foundations of DGBL's effectiveness and its practical use into three categories. The first comprises what is known about the evaluation of digital…

  11. Model-based approaches to deal with detectability: a comment on Hutto (2016)

    USGS Publications Warehouse

    Marques, Tiago A.; Thomas, Len; Kéry, Marc; Buckland, Steve T.; Borchers, David L.; Rexstad, Eric; Fewster, Rachel M.; MacKenzie, Darryl I.; Royle, Andy; Guillera-Arroita, Gurutzeta; Handel, Colleen M.; Pavlacky, David C.; Camp, Richard J.

    2017-01-01

    In a recent paper, Hutto (2016a) challenges the need to account for detectability when interpreting data from point counts. A number of issues with model-based approaches to deal with detectability are presented, and an alternative suggested: surveying an area around each point over which detectability is assumed certain. The article contains a number of false claims and errors of logic, and we address these here. We provide suggestions about appropriate uses of distance sampling and occupancy modeling, arising from an intersection of design- and model-based inference.

  12. Building Student Success Using Problem-Based Learning Approach in the Accounting Classroom

    ERIC Educational Resources Information Center

    Shawver, Todd A.

    2015-01-01

    A major area of concern in academia is that of student retention at the university, college, and departmental levels. As academics, there is a considerable amount that we can do to improve student retention, and reduce the attrition rates in our departments. One way to solve this is to take an innovative approach in the classroom to enhance the…

  13. An Internet-Based Accounting Information Systems Project

    ERIC Educational Resources Information Center

    Miller, Louise

    2012-01-01

    This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

  14. [A competency-based approach for nursing care instruction. Analysis of teaching practices].

    PubMed

    Dury, Cécile

    2003-06-01

    The aims of this qualitative research is in understanding how the teaching methods of nursing instructors favor the student's development in competency. Eight nursing instructors were interviewed in a non-directive approach. A thematic as well as a structural analysis of the data indicates that in the majority of cases, their methods are based primarily on an impression and conditioning model, and in an isolated approach on an interactive and constructive model. The analysis of the nursing instructors' accounts in regards to their role as educators illustrates: an inadequacy between teaching goals and the choices of pedagogical methods; an ambivalent and unclear understanding of their role as instructor leading to the privileging of strategies for their success rate over teaching quality. inconsistencies in conveying the training and qualification evaluations as well as between the theoretical and clinical evaluations. In conclusion, various individual strategies, institutional and national, are offered with the view of favoring a competence-based approach for nursing training.

  15. Australian Rural Accountants' Views on How Locally Provided CPD Compares with City-Based Provision

    ERIC Educational Resources Information Center

    Halabi, Abdel K.

    2015-01-01

    This paper analyses Australian rural accountants' attitudes and levels of satisfaction with continuing professional development (CPD), based on whether the CPD was delivered by a professional accounting body in a rural or metropolitan area. The paper responds to prior research that finds rural accountants are dissatisfied with professional…

  16. Accounting for care: exploring tensions and contradictions.

    PubMed

    Choiniere, Jacqueline A

    2011-01-01

    Within the context of neoliberal restructuring, accountability is primarily linked to efficiency, determined through standardized, numerically based technologies and focused on lengths of stay, utilization indicators, and the like. Disappearing from view in this approach is what is actually happening at the point of care for registered nurses. Grounded in semistructured interviews, this article casts a critical light on the tensions and contradictions experienced by nurses, arguing that instead of a more accountable, effective, or efficient system, this path is jeopardizing nurses' ability to provide needed care within healthy, supportive work environments, setting into motion a fundamental transformation of nursing practice.

  17. Accounting for the Benefits of Database Normalization

    ERIC Educational Resources Information Center

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

    2010-01-01

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

  18. Promoting Liberal Learning in a Capstone Accounting Course

    ERIC Educational Resources Information Center

    Ahlawat, Sunita; Miller, Gerald; Shahid, Abdus

    2012-01-01

    This paper describes our efforts to integrate liberal learning principles in a capstone course within the overwhelmingly career-focused discipline of accountancy. Our approach was based on the belief that business and liberal learning courses are complementary, rather than competitive, elements of a well-rounded education. The ability to deal with…

  19. Territory management an appropriate approach for taking into account dynamic risks

    NASA Astrophysics Data System (ADS)

    Fernandez, M.; Ruegg, J.

    2012-04-01

    The territorial approach in risk analysis is well established in scientific communications in recent years, especially in the francophone literature. It is an especially appropriate approach for exploring a large number of criteria and factors influencing, on the territory, the composition of the vulnerabilities and risks. In these sense, this approach is appropriate to identify not only risks due to natural hazards but also social and environmental risks. Our case study explores the catastrophic landslide, a collapse of 6 millions cubic meters of rock in Los Chorros, in the municipality of San Cristobal Verapaz-Guatemala, in January 2009. We demonstrate that the same natural hazard has different consequences within this territory and may also increase or even create new vulnerabilities and risks for the population. The analysis shows that the same event can endanger various aspects of the territory: resources, functions (agriculture, or houses uses for example) and allocations and highlights the different types of vulnerabilities that land users (i.e., farmers, merchants transport drivers) face. To resolve a post-disaster situation, the actors choose one vulnerability among a set of vulnerabilities (in a multi-vulnerability context) and with this choice they define their own acceptable risk limits. To give an example, the transport driver choose to reduce the economic vulnerability when going to the local market and crossing the landslide (physical vulnerability). In the context of a developing country with weak development and limited resources, land users that become the Risk managers after the disaster are compelled to prioritize between different actions for reducing risks This study provides a novel approach to risk management by adding a political science and geography dimension through the territory approach for improving our understanding of multi-hazard and multi-risk management. Based on findings from this case study, this work asserts that risk is not

  20. A Blue/Green Water-based Accounting Framework for Assessment of Water Security

    NASA Astrophysics Data System (ADS)

    Rodrigues, D. B.; Gupta, H. V.; Mendiondo, E. M.

    2013-12-01

    A comprehensive assessment of water security can incorporate several water-related concepts, including provisioning and support for freshwater ecosystem services, water footprint, water scarcity, and water vulnerability, while accounting for Blue and Green Water (BW and GW) flows defined in accordance with the hydrological processes involved. Here, we demonstrate how a quantitative analysis of provisioning and demand (in terms of water footprint) for BW and GW ecosystem services can be conducted, so as to provide indicators of water scarcity and vulnerability at the basin level. To illustrate the approach, we use the Soil and Water Assessment Tool (SWAT) to model the hydrology of an agricultural basin (291 sq.km) within the Cantareira water supply system in Brazil. To provide a more comprehensive basis for decision-making, we compute the BW provision using three different hydrological-based methods for specifying monthly Environmental Flow Requirements (EFRs) for 23 year-period. The current BW-Footprint was defined using surface water rights for reference year 2012. Then we analyzed the BW- and GW-Footprints against long-term series of monthly values of freshwater availability. Our results reveal clear spatial and temporal patterns of water scarcity and vulnerability levels within the basin, and help to distinguish between human and natural reasons (drought) for conditions of insecurity. The Blue/Green water-based accounting framework developed here can be benchmarked at a range of spatial scales, thereby improving our understanding of how and where water-related threats to human and aquatic ecosystem security can arise. Future investigation will be necessary to better understand the intra-annual variability of blue water demand and to evaluate the impacts of uncertainties associated with a) the water rights database, b) the effects of climate change projections on blue and green freshwater provision.

  1. A brain-based account of "basic-level" concepts.

    PubMed

    Bauer, Andrew James; Just, Marcel Adam

    2017-11-01

    This study provides a brain-based account of how object concepts at an intermediate (basic) level of specificity are represented, offering an enriched view of what it means for a concept to be a basic-level concept, a research topic pioneered by Rosch and others (Rosch et al., 1976). Applying machine learning techniques to fMRI data, it was possible to determine the semantic content encoded in the neural representations of object concepts at basic and subordinate levels of abstraction. The representation of basic-level concepts (e.g. bird) was spatially broad, encompassing sensorimotor brain areas that encode concrete object properties, and also language and heteromodal integrative areas that encode abstract semantic content. The representation of subordinate-level concepts (robin) was less widely distributed, concentrated in perceptual areas that underlie concrete content. Furthermore, basic-level concepts were representative of their subordinates in that they were neurally similar to their typical but not atypical subordinates (bird was neurally similar to robin but not woodpecker). The findings provide a brain-based account of the advantages that basic-level concepts enjoy in everyday life over subordinate-level concepts: the basic level is a broad topographical representation that encompasses both concrete and abstract semantic content, reflecting the multifaceted yet intuitive meaning of basic-level concepts. Copyright © 2017 Elsevier Inc. All rights reserved.

  2. Dissecting gene-environment interactions: A penalized robust approach accounting for hierarchical structures.

    PubMed

    Wu, Cen; Jiang, Yu; Ren, Jie; Cui, Yuehua; Ma, Shuangge

    2018-02-10

    Identification of gene-environment (G × E) interactions associated with disease phenotypes has posed a great challenge in high-throughput cancer studies. The existing marginal identification methods have suffered from not being able to accommodate the joint effects of a large number of genetic variants, while some of the joint-effect methods have been limited by failing to respect the "main effects, interactions" hierarchy, by ignoring data contamination, and by using inefficient selection techniques under complex structural sparsity. In this article, we develop an effective penalization approach to identify important G × E interactions and main effects, which can account for the hierarchical structures of the 2 types of effects. Possible data contamination is accommodated by adopting the least absolute deviation loss function. The advantage of the proposed approach over the alternatives is convincingly demonstrated in both simulation and a case study on lung cancer prognosis with gene expression measurements and clinical covariates under the accelerated failure time model. Copyright © 2017 John Wiley & Sons, Ltd.

  3. Salience and Attention in Surprisal-Based Accounts of Language Processing

    PubMed Central

    Zarcone, Alessandra; van Schijndel, Marten; Vogels, Jorrig; Demberg, Vera

    2016-01-01

    The notion of salience has been singled out as the explanatory factor for a diverse range of linguistic phenomena. In particular, perceptual salience (e.g., visual salience of objects in the world, acoustic prominence of linguistic sounds) and semantic-pragmatic salience (e.g., prominence of recently mentioned or topical referents) have been shown to influence language comprehension and production. A different line of research has sought to account for behavioral correlates of cognitive load during comprehension as well as for certain patterns in language usage using information-theoretic notions, such as surprisal. Surprisal and salience both affect language processing at different levels, but the relationship between the two has not been adequately elucidated, and the question of whether salience can be reduced to surprisal / predictability is still open. Our review identifies two main challenges in addressing this question: terminological inconsistency and lack of integration between high and low levels of representations in salience-based accounts and surprisal-based accounts. We capitalize upon work in visual cognition in order to orient ourselves in surveying the different facets of the notion of salience in linguistics and their relation with models of surprisal. We find that work on salience highlights aspects of linguistic communication that models of surprisal tend to overlook, namely the role of attention and relevance to current goals, and we argue that the Predictive Coding framework provides a unified view which can account for the role played by attention and predictability at different levels of processing and which can clarify the interplay between low and high levels of processes and between predictability-driven expectation and attention-driven focus. PMID:27375525

  4. Salience and Attention in Surprisal-Based Accounts of Language Processing.

    PubMed

    Zarcone, Alessandra; van Schijndel, Marten; Vogels, Jorrig; Demberg, Vera

    2016-01-01

    The notion of salience has been singled out as the explanatory factor for a diverse range of linguistic phenomena. In particular, perceptual salience (e.g., visual salience of objects in the world, acoustic prominence of linguistic sounds) and semantic-pragmatic salience (e.g., prominence of recently mentioned or topical referents) have been shown to influence language comprehension and production. A different line of research has sought to account for behavioral correlates of cognitive load during comprehension as well as for certain patterns in language usage using information-theoretic notions, such as surprisal. Surprisal and salience both affect language processing at different levels, but the relationship between the two has not been adequately elucidated, and the question of whether salience can be reduced to surprisal / predictability is still open. Our review identifies two main challenges in addressing this question: terminological inconsistency and lack of integration between high and low levels of representations in salience-based accounts and surprisal-based accounts. We capitalize upon work in visual cognition in order to orient ourselves in surveying the different facets of the notion of salience in linguistics and their relation with models of surprisal. We find that work on salience highlights aspects of linguistic communication that models of surprisal tend to overlook, namely the role of attention and relevance to current goals, and we argue that the Predictive Coding framework provides a unified view which can account for the role played by attention and predictability at different levels of processing and which can clarify the interplay between low and high levels of processes and between predictability-driven expectation and attention-driven focus.

  5. Measure for Measure: How Proficiency-Based Accountability Systems Affect Inequality in Academic Achievement

    ERIC Educational Resources Information Center

    Jennings, Jennifer; Sohn, Heeju

    2014-01-01

    How do proficiency-based accountability systems affect inequality in academic achievement? This article reconciles mixed findings in the literature by demonstrating that three factors jointly determine accountability's impact. First, by analyzing student-level data from a large urban school district, we find that when educators face accountability…

  6. A Robust Approach to Risk Assessment Based on Species Sensitivity Distributions.

    PubMed

    Monti, Gianna S; Filzmoser, Peter; Deutsch, Roland C

    2018-05-03

    The guidelines for setting environmental quality standards are increasingly based on probabilistic risk assessment due to a growing general awareness of the need for probabilistic procedures. One of the commonly used tools in probabilistic risk assessment is the species sensitivity distribution (SSD), which represents the proportion of species affected belonging to a biological assemblage as a function of exposure to a specific toxicant. Our focus is on the inverse use of the SSD curve with the aim of estimating the concentration, HCp, of a toxic compound that is hazardous to p% of the biological community under study. Toward this end, we propose the use of robust statistical methods in order to take into account the presence of outliers or apparent skew in the data, which may occur without any ecological basis. A robust approach exploits the full neighborhood of a parametric model, enabling the analyst to account for the typical real-world deviations from ideal models. We examine two classic HCp estimation approaches and consider robust versions of these estimators. In addition, we also use data transformations in conjunction with robust estimation methods in case of heteroscedasticity. Different scenarios using real data sets as well as simulated data are presented in order to illustrate and compare the proposed approaches. These scenarios illustrate that the use of robust estimation methods enhances HCp estimation. © 2018 Society for Risk Analysis.

  7. Primary Prevention With Statins: ACC/AHA Risk-Based Approach Versus Trial-Based Approaches to Guide Statin Therapy.

    PubMed

    Mortensen, Martin B; Afzal, Shoaib; Nordestgaard, Børge G; Falk, Erling

    2015-12-22

    Guidelines recommend initiating primary prevention for atherosclerotic cardiovascular disease (ASCVD) with statins based on absolute ASCVD risk assessment. Recently, alternative trial-based and hybrid approaches were suggested for statin treatment eligibility. This study compared these approaches in a direct head-to-head fashion in a contemporary population. The study used the CGPS (Copenhagen General Population Study) with 37,892 subjects aged 40 to 75 years recruited in 2003 to 2008, all free of ASCVD, diabetes, and statin use at baseline. Among the population studied, 42% were eligible for statin therapy according to the 2013 American College of Cardiology/American Heart Association (ACC/AHA) risk assessment and cholesterol treatment guidelines approach, versus 56% with the trial-based approach and 21% with the hybrid approach. Among these statin-eligible subjects, the ASCVD event rate per 1,000 person-years was 9.8, 6.8, and 11.2, respectively. The ACC/AHA-recommended absolute risk score was well calibrated around the 7.5% 10-year ASCVD risk treatment threshold and discriminated better than the trial-based or hybrid approaches. Compared with the ACC/AHA risk-based approach, the net reclassification index for eligibility for statin therapy among 40- to 75-year-old subjects from the CGPS was -0.21 for the trial-based approach and -0.13 for the hybrid approach. The clinical performance of the ACC/AHA risk-based approach for primary prevention of ASCVD with statins was superior to the trial-based and hybrid approaches. Our results indicate that the ACC/AHA guidelines will prevent more ASCVD events than the trial-based and hybrid approaches, while treating fewer people compared with the trial-based approach. Copyright © 2015 American College of Cardiology Foundation. Published by Elsevier Inc. All rights reserved.

  8. Bookkeeping and Accounting: The "Time" Approach to Teaching Accounting

    ERIC Educational Resources Information Center

    Mallue, Henry E., Jr.

    1977-01-01

    Describes the "time" approach, a non-traditional method for teaching Bookkeeping I, which redirects the general climate of the first week of class by not introducing crucial balance sheet and journal concepts, but makes use of sections 441 and 446 of the Internal Revenue Code, thereby permitting students to learn the important role "time"…

  9. A Kalman-Filter-Based Approach to Combining Independent Earth-Orientation Series

    NASA Technical Reports Server (NTRS)

    Gross, Richard S.; Eubanks, T. M.; Steppe, J. A.; Freedman, A. P.; Dickey, J. O.; Runge, T. F.

    1998-01-01

    An approach. based upon the use of a Kalman filter. that is currently employed at the Jet Propulsion Laboratory (JPL) for combining independent measurements of the Earth's orientation, is presented. Since changes in the Earth's orientation can be described is a randomly excited stochastic process, the uncertainty in our knowledge of the Earth's orientation grows rapidly in the absence of measurements. The Kalman-filter methodology allows for an objective accounting of this uncertainty growth, thereby facilitating the intercomparison of measurements taken at different epochs (not necessarily uniformly spaced in time) and with different precision. As an example of this approach to combining Earth-orientation series, a description is given of a combination, SPACE95, that has been generated recently at JPL.

  10. 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/

  11. A user-friendly approach to cost accounting in laboratory animal facilities.

    PubMed

    Baker, David G

    2011-08-19

    Cost accounting is an essential management activity for laboratory animal facility management. In this report, the author describes basic principles of cost accounting and outlines steps for carrying out cost accounting in laboratory animal facilities. Methods of post hoc cost accounting analysis for maximizing the efficiency of facility operations are also described.

  12. Lexicality and phonological similarity: a challenge for the retrieval-based account of serial recall?

    PubMed

    Fallon, Anthony B; Mak, Eva; Tehan, Gerald; Daly, Charmaine

    2005-01-01

    The retrieval-based account of serial recall (Saint-Aubin & Poirier, 2000) attributes lexicality, phonological similarity, and articulatory suppression effects to a process where long-term representations are used to reconstruct degraded phonological traces. Two experiments tested this assumption by manipulating these factors in the recall of four- and five-item lists of words and non-words. Lexicality enhanced item recall (IR), but only affected position accuracy (PA) for five-item lists under suppression. Phonological similarity influenced both words and non-words, and produced impaired PA in silent and suppressed conditions. Consistent with the retrieval-based account, words and non-words of high word-likeness appear subject to redintegration. However, some findings, like suppression not reducing the phonological similarity impairment in suppressed conditions, present challenges for the retrieval-based account and other models of serial recall.

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

    ERIC Educational Resources Information Center

    Vysotskaya, Anna; Kolvakh, Oleg; Stoner, Greg

    2016-01-01

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

  14. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...). The company retained with respect to such reserves from gross investment income on Separate Account A... retained with respect to such reserves from gross investment income on Separate Account B a total of $5,720... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Contracts with reserves based on segregated...

  15. The current evidence for a biomarker-based approach in cancer of unknown primary.

    PubMed

    El Rassy, Elie; Pavlidis, Nicholas

    2018-05-02

    Cancer of unknown primary (CUP) accounts for the seventh to eighth most frequently diagnosed cancer yet its prognosis remains poor with conventional chemotherapy. The spectrum of therapeutic management includes both locoregional and systemic therapy and should intend to offer optimal benefit to favorable CUP patients and palliative care to unfavorable cases. The recent molecular advances have revolutionized the armamentarium of cancer treatments though a biomarker-based approach. Unfortunately, solid data in CUP is lacking in the absence of a CUP-specific driver molecular signature. This prompted us to screen the medical literature for clinical data that evaluates the efficacy and safety of the biomarker-based approach in CUP patients. In this review, we will summarize the available evidence for the applicability of targeted therapies in CUP. Copyright © 2018 Elsevier Ltd. All rights reserved.

  16. Data integration for inference about spatial processes: A model-based approach to test and account for data inconsistency

    PubMed Central

    Pedrini, Paolo; Bragalanti, Natalia; Groff, Claudio

    2017-01-01

    Recently-developed methods that integrate multiple data sources arising from the same ecological processes have typically utilized structured data from well-defined sampling protocols (e.g., capture-recapture and telemetry). Despite this new methodological focus, the value of opportunistic data for improving inference about spatial ecological processes is unclear and, perhaps more importantly, no procedures are available to formally test whether parameter estimates are consistent across data sources and whether they are suitable for integration. Using data collected on the reintroduced brown bear population in the Italian Alps, a population of conservation importance, we combined data from three sources: traditional spatial capture-recapture data, telemetry data, and opportunistic data. We developed a fully integrated spatial capture-recapture (SCR) model that included a model-based test for data consistency to first compare model estimates using different combinations of data, and then, by acknowledging data-type differences, evaluate parameter consistency. We demonstrate that opportunistic data lend itself naturally to integration within the SCR framework and highlight the value of opportunistic data for improving inference about space use and population size. This is particularly relevant in studies of rare or elusive species, where the number of spatial encounters is usually small and where additional observations are of high value. In addition, our results highlight the importance of testing and accounting for inconsistencies in spatial information from structured and unstructured data so as to avoid the risk of spurious or averaged estimates of space use and consequently, of population size. Our work supports the use of a single modeling framework to combine spatially-referenced data while also accounting for parameter consistency. PMID:28973034

  17. Left behind By Design: Proficiency Counts and Test-Based Accountability. NBER Working Paper No. 13293

    ERIC Educational Resources Information Center

    Neal, Derek; Schanzenbach, Diane Whitmore

    2007-01-01

    Many test-based accountability systems, including the No Child Left Behind Act of 2001 (NCLB), place great weight on the numbers of students who score at or above specified proficiency levels in various subjects. Accountability systems based on these metrics often provide incentives for teachers and principals to target children near current…

  18. Improving hospital cost accounting with activity-based costing.

    PubMed

    Chan, Y C

    1993-01-01

    In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

  19. Input-Guarantee Versus Performance-Guarantee Approaches to School Accountability: Cross-State Comparisons of Policies, Resources, and Outcomes

    ERIC Educational Resources Information Center

    Lee, Jaekyung

    2006-01-01

    States' policy approaches to accountability tend to divide between a primary emphasis on input guarantees and a primary emphasis on performance guarantees. In the midst of keen controversies about the impact of high-stakes testing under the No Child Left Behind Act, this article examines separate and joint effects of input-guarantee versus…

  20. First-Day Strategies for Millennial Students in Introductory Accounting Courses: It's All Fun and Games until Something Gets Learned

    ERIC Educational Resources Information Center

    Mastilak, Christian

    2012-01-01

    Millennial students often possess characteristics at odds with typical lecture-based approaches to introductory accounting courses. The author introduces an approach for reaching millennial students early in introductory accounting courses in ways that fit millennials' characteristics. This article describes the use of the board game Monopoly[R]…

  1. Teaching the Indirect Method of the Statement of Cash Flows in Introductory Financial Accounting: A Comprehensive, Problem-Based Approach

    ERIC Educational Resources Information Center

    Brickner, Daniel R.; McCombs, Gary B.

    2004-01-01

    In this article, the authors provide an instructional resource for presenting the indirect method of the statement of cash flows (SCF) in an introductory financial accounting course. The authors focus primarily on presenting a comprehensive example that illustrates the "why" of SCF preparation and show how journal entries and T-accounts can be…

  2. A Simple Approach to Account for Climate Model Interdependence in Multi-Model Ensembles

    NASA Astrophysics Data System (ADS)

    Herger, N.; Abramowitz, G.; Angelil, O. M.; Knutti, R.; Sanderson, B.

    2016-12-01

    Multi-model ensembles are an indispensable tool for future climate projection and its uncertainty quantification. Ensembles containing multiple climate models generally have increased skill, consistency and reliability. Due to the lack of agreed-on alternatives, most scientists use the equally-weighted multi-model mean as they subscribe to model democracy ("one model, one vote").Different research groups are known to share sections of code, parameterizations in their model, literature, or even whole model components. Therefore, individual model runs do not represent truly independent estimates. Ignoring this dependence structure might lead to a false model consensus, wrong estimation of uncertainty and effective number of independent models.Here, we present a way to partially address this problem by selecting a subset of CMIP5 model runs so that its climatological mean minimizes the RMSE compared to a given observation product. Due to the cancelling out of errors, regional biases in the ensemble mean are reduced significantly.Using a model-as-truth experiment we demonstrate that those regional biases persist into the future and we are not fitting noise, thus providing improved observationally-constrained projections of the 21st century. The optimally selected ensemble shows significantly higher global mean surface temperature projections than the original ensemble, where all the model runs are considered. Moreover, the spread is decreased well beyond that expected from the decreased ensemble size.Several previous studies have recommended an ensemble selection approach based on performance ranking of the model runs. Here, we show that this approach can perform even worse than randomly selecting ensemble members and can thus be harmful. We suggest that accounting for interdependence in the ensemble selection process is a necessary step for robust projections for use in impact assessments, adaptation and mitigation of climate change.

  3. A brain-based account of “basic-level” concepts

    PubMed Central

    Bauer, Andrew James; Just, Marcel Adam

    2017-01-01

    This study provides a brain-based account of how object concepts at an intermediate (basic) level of specificity are represented, offering an enriched view of what it means for a concept to be a basic-level concept, a research topic pioneered by Rosch and others (Rosch et al., 1976). Applying machine learning techniques to fMRI data, it was possible to determine the semantic content encoded in the neural representations of object concepts at basic and subordinate levels of abstraction. The representation of basic-level concepts (e.g. bird) was spatially broad, encompassing sensorimotor brain areas that encode concrete object properties, and also language and heteromodal integrative areas that encode abstract semantic content. The representation of subordinate-level concepts (robin) was less widely distributed, concentrated in perceptual areas that underlie concrete content. Furthermore, basic-level concepts were representative of their subordinates in that they were neurally similar to their typical but not atypical subordinates (bird was neurally similar to robin but not woodpecker). The findings provide a brain-based account of the advantages that basic-level concepts enjoy in everyday life over subordinate-level concepts: the basic level is a broad topographical representation that encompasses both concrete and abstract semantic content, reflecting the multifaceted yet intuitive meaning of basic-level concepts. PMID:28826947

  4. Lessons Learned From Community-Based Approaches to Sodium Reduction

    PubMed Central

    Kane, Heather; Strazza, Karen; Losby PhD, Jan L.; Lane, Rashon; Mugavero, Kristy; Anater, Andrea S.; Frost, Corey; Margolis, Marjorie; Hersey, James

    2017-01-01

    Purpose This article describes lessons from a Centers for Disease Control and Prevention initiative encompassing sodium reduction interventions in six communities. Design A multiple case study design was used. Setting This evaluation examined data from programs implemented in six communities located in New York (Broome County, Schenectady County, and New York City); California (Los Angeles County and Shasta County); and Kansas (Shawnee County). Subjects Participants (n = 80) included program staff, program directors, state-level staff, and partners. Measures Measures for this evaluation included challenges, facilitators, and lessons learned from implementing sodium reduction strategies. Analysis The project team conducted a document review of program materials and semi structured interviews 12 to 14 months after implementation. The team coded and analyzed data deductively and inductively. Results Five lessons for implementing community-based sodium reduction approaches emerged: (1) build relationships with partners to understand their concerns, (2) involve individuals knowledgeable about specific venues early, (3) incorporate sodium reduction efforts and messaging into broader nutrition efforts, (4) design the program to reduce sodium gradually to take into account consumer preferences and taste transitions, and (5) identify ways to address the cost of lower-sodium products. Conclusion The experiences of the six communities may assist practitioners in planning community-based sodium reduction interventions. Addressing sodium reduction using a community-based approach can foster meaningful change in dietary sodium consumption. PMID:24575726

  5. State Planning, Budgeting, and Accountability: Approaches for Higher Education. AAHE-ERIC/Higher Education Research Report No. 6, 1982.

    ERIC Educational Resources Information Center

    Floyd, Carol Everly

    Statewide planning for higher education and the approaches that states take to budgeting and accountability are reviewed in this monograph. Statewide planning involves identifying problems and collecting relevant data, analyzing interrelationships among variables, and choosing the most desirable alternatives to reach objectives. State-level higher…

  6. A Thermodynamically-consistent FBA-based Approach to Biogeochemical Reaction Modeling

    NASA Astrophysics Data System (ADS)

    Shapiro, B.; Jin, Q.

    2015-12-01

    Microbial rates are critical to understanding biogeochemical processes in natural environments. Recently, flux balance analysis (FBA) has been applied to predict microbial rates in aquifers and other settings. FBA is a genome-scale constraint-based modeling approach that computes metabolic rates and other phenotypes of microorganisms. This approach requires a prior knowledge of substrate uptake rates, which is not available for most natural microbes. Here we propose to constrain substrate uptake rates on the basis of microbial kinetics. Specifically, we calculate rates of respiration (and fermentation) using a revised Monod equation; this equation accounts for both the kinetics and thermodynamics of microbial catabolism. Substrate uptake rates are then computed from the rates of respiration, and applied to FBA to predict rates of microbial growth. We implemented this method by linking two software tools, PHREEQC and COBRA Toolbox. We applied this method to acetotrophic methanogenesis by Methanosarcina barkeri, and compared the simulation results to previous laboratory observations. The new method constrains acetate uptake by accounting for the kinetics and thermodynamics of methanogenesis, and predicted well the observations of previous experiments. In comparison, traditional methods of dynamic-FBA constrain acetate uptake on the basis of enzyme kinetics, and failed to reproduce the experimental results. These results show that microbial rate laws may provide a better constraint than enzyme kinetics for applying FBA to biogeochemical reaction modeling.

  7. Continuity-based model interfacing for plant-wide simulation: a general approach.

    PubMed

    Volcke, Eveline I P; van Loosdrecht, Mark C M; Vanrolleghem, Peter A

    2006-08-01

    In plant-wide simulation studies of wastewater treatment facilities, often existing models from different origin need to be coupled. However, as these submodels are likely to contain different state variables, their coupling is not straightforward. The continuity-based interfacing method (CBIM) provides a general framework to construct model interfaces for models of wastewater systems, taking into account conservation principles. In this contribution, the CBIM approach is applied to study the effect of sludge digestion reject water treatment with a SHARON-Anammox process on a plant-wide scale. Separate models were available for the SHARON process and for the Anammox process. The Benchmark simulation model no. 2 (BSM2) is used to simulate the behaviour of the complete WWTP including sludge digestion. The CBIM approach is followed to develop three different model interfaces. At the same time, the generally applicable CBIM approach was further refined and particular issues when coupling models in which pH is considered as a state variable, are pointed out.

  8. Materiality in a Practice-Based Approach

    ERIC Educational Resources Information Center

    Svabo, Connie

    2009-01-01

    Purpose: The paper aims to provide an overview of the vocabulary for materiality which is used by practice-based approaches to organizational knowing. Design/methodology/approach: The overview is theoretically generated and is based on the anthology Knowing in Organizations: A Practice-based Approach edited by Nicolini, Gherardi and Yanow. The…

  9. An index approach to performance-based payments for water quality.

    PubMed

    Maille, Peter; Collins, Alan R

    2012-05-30

    In this paper we describe elements of a field research project that presented farmers with economic incentives to control nitrate runoff. The approach used is novel in that payments are based on ambient water quality and water quantity produced by a watershed rather than proxies for water quality conservation. Also, payments are made based on water quality relative to a control watershed, and therefore, account for stochastic fluctuations in background nitrate levels. Finally, the program pays farmers as a group to elicit team behavior. We present our approach to modeling that allowed us to estimate prices for water and resulting payment levels. We then compare these preliminary estimates to the actual values recorded over 33 months of fieldwork. We find that our actual payments were 29% less than our preliminary estimates, due in part to the failure of our ecological model to estimate discharge accurately. Despite this shortfall, the program attracted the participation of 53% of the farmers in the watershed, and resulted in substantial nitrate abatement activity. Given this favorable response, we propose that research efforts focus on implementing field trials of group-level performance-based payments. Ideally these programs would be low risk and control for naturally occurring contamination. Copyright © 2012 Elsevier Ltd. All rights reserved.

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

    ERIC Educational Resources Information Center

    Bae, Soung

    2018-01-01

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

  11. 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.

  12. Canadian Accountants: Examining Workplace Learning

    ERIC Educational Resources Information Center

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

    2007-01-01

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

  13. Energy Exchange by Thermal Radiation: Hints and Suggestions for an Inquiry Based Lab Approach

    NASA Astrophysics Data System (ADS)

    Battaglia, Onofrio Rosario; Fazio, Claudio; Pizzolato, Nicola; Mineo, Rosa Maria Sperandeo

    In this paper we present some laboratory activities developed in the framework of an inquiry-based approach to the study of energy exchange by thermal radiation. These activities were developed in the context of "Establish", a FP7 European Project aimed at promoting and developing Inquiry Based Science Education in European Secondary Schools. By starting from real life students are engaged in designing and carrying out laboratory activities by collecting, processing and analysing data. Particular attention is paid in building data interpretation by taking into account the effects of parameters like the environmental temperature.

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

    ERIC Educational Resources Information Center

    Camm, Frank; Stecher, Brian M.

    2010-01-01

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

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

    PubMed

    Britzelmaier, Bernd; Eller, Brigitte

    2004-01-01

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

  16. Bayesian effect estimation accounting for adjustment uncertainty.

    PubMed

    Wang, Chi; Parmigiani, Giovanni; Dominici, Francesca

    2012-09-01

    Model-based estimation of the effect of an exposure on an outcome is generally sensitive to the choice of which confounding factors are included in the model. We propose a new approach, which we call Bayesian adjustment for confounding (BAC), to estimate the effect of an exposure of interest on the outcome, while accounting for the uncertainty in the choice of confounders. Our approach is based on specifying two models: (1) the outcome as a function of the exposure and the potential confounders (the outcome model); and (2) the exposure as a function of the potential confounders (the exposure model). We consider Bayesian variable selection on both models and link the two by introducing a dependence parameter, ω, denoting the prior odds of including a predictor in the outcome model, given that the same predictor is in the exposure model. In the absence of dependence (ω= 1), BAC reduces to traditional Bayesian model averaging (BMA). In simulation studies, we show that BAC, with ω > 1, estimates the exposure effect with smaller bias than traditional BMA, and improved coverage. We, then, compare BAC, a recent approach of Crainiceanu, Dominici, and Parmigiani (2008, Biometrika 95, 635-651), and traditional BMA in a time series data set of hospital admissions, air pollution levels, and weather variables in Nassau, NY for the period 1999-2005. Using each approach, we estimate the short-term effects of on emergency admissions for cardiovascular diseases, accounting for confounding. This application illustrates the potentially significant pitfalls of misusing variable selection methods in the context of adjustment uncertainty. © 2012, The International Biometric Society.

  17. Operationalizing value-based pricing of medicines : a taxonomy of approaches.

    PubMed

    Sussex, Jon; Towse, Adrian; Devlin, Nancy

    2013-01-01

    The UK Government is proposing a novel form of price regulation for branded medicines, which it has dubbed 'value-based pricing' (VBP). The specifics of how VBP will work are unclear. We provide an account of the possible means by which VBP of medicines might be operationalized, and a taxonomy to describe and categorize the various approaches. We begin with a brief discussion of the UK Government's proposal for VBP and proceed to define a taxonomy of approaches to VBP. The taxonomy has five main dimensions: (1) what is identified as being of value, (2) how each element is measured, (3) how it is valued, (4) how the different elements of value are aggregated, and (5) how the result is then used to determine the price of a medicine. We take as our starting point that VBP will include a measure of health gain and that, as proposed by the UK Government, this will be built on the QALY. Our principal interest is in the way criteria other than QALYs are taken into account, including severity of illness, the extent of unmet need, and wider societal considerations such as impacts on carers. We set out to: (1) identify and describe the full range of alternative means by which 'value' might be measured and valued, (2) identify and describe the options available for aggregating the different components of value to establish a maximum price, and (3) note the challenges and relative advantages associated with these approaches. We review the means by which aspects of VBP are currently operationalized in a selection of countries and place these, and proposals for the UK, in the context of our taxonomy. Finally, we give an initial assessment of the challenges, pros and cons of each approach. We conclude that identifying where VBP should lie on each of the five dimensions entails value judgements: there are no simple 'right or wrong' solutions. If a wider definition of value than incremental QALYs gained is adopted, as is desirable, then a pragmatic way to aggregate the different

  18. Oral Health Care Delivery Within the Accountable Care Organization.

    PubMed

    Blue, Christine; Riggs, Sheila

    2016-06-01

    The accountable care organization (ACO) provides an opportunity to strategically design a comprehensive health system in which oral health works within primary care. A dental hygienist/therapist within the ACO represents value-based health care in action. Inspired by health care reform efforts in Minnesota, a vision of an accountable care organization that integrates oral health into primary health care was developed. Dental hygienists and dental therapists can help accelerate the integration of oral health into primary care, particularly in light of the compelling evidence confirming the cost-effectiveness of care delivered by an allied workforce. A dental insurance Chief Operating Officer and a dental hygiene educator used their unique perspectives and experience to describe the potential of an interdisciplinary team-based approach to individual and population health, including oral health, via an accountable care community. The principles of the patient-centered medical home and the vision for accountable care communities present a paradigm shift from a curative system of care to a prevention-based system that encompasses the behavioral, social, nutritional, economic, and environmental factors that impact health and well-being. Oral health measures embedded in the spectrum of general health care have the potential to ensure a truly comprehensive healthcare system. Published by Elsevier Inc.

  19. Accounting Capstone Course Design: Using the Internet to Modernize a Graduate Accounting Capstone Course

    ERIC Educational Resources Information Center

    Bloom, Diane S.; Ehoff, Clemense, Jr.

    2012-01-01

    This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from…

  20. Educational Accountability and the Need for Comprehensive Evaluation in TAFE.

    ERIC Educational Resources Information Center

    White, J. L.

    This paper seeks to provide a rationale for evaluating Technical and Further Education (TAFE) programs by using a management system approach that is based on corporate planning. The first section reviews the sources of increased demands for accountability in TAFE (societal, economic, government, and legislative sources) and examines various…

  1. Accountability in the ontario cancer services system: a qualitative study of system leaders' perspectives.

    PubMed

    Bytautas, Jessica; Dobrow, Mark; Sullivan, Terrence; Brown, Adalsteinn

    2014-09-01

    Cancer Care Ontario (CCO), the provincial cancer agency, operates under a model of accountable governance that has been hailed as exemplary. We explored cancer system leaders' views on the balance and perceived efficacy of approaches to accountability in this context. Semi-structured interviews were conducted with 19 participants (MOHLTC=5, CCO=14). Adopting a qualitative descriptive approach, we coded data for four policy instruments used in approaches to accountability. Financial incentives are a key lever used by both parties to effect change. Cancer-specific regulations were somewhat weak, but agency-wide directives were a necessary nuisance that had great force. The effect of public reporting on mobilizing consumer sovereignty was questioned; however, transparency for its own sake was highly valued. Professionalism and stewardship, with an emphasis on trust-based partnerships and clinical engagement, were critical to CCO's success. These approaches were seen to work together, but what made each have force was reliance on professionalism and stewardship. Copyright © 2014 Longwoods Publishing.

  2. Accounting for model error in Bayesian solutions to hydrogeophysical inverse problems using a local basis approach

    NASA Astrophysics Data System (ADS)

    Köpke, Corinna; Irving, James; Elsheikh, Ahmed H.

    2018-06-01

    Bayesian solutions to geophysical and hydrological inverse problems are dependent upon a forward model linking subsurface physical properties to measured data, which is typically assumed to be perfectly known in the inversion procedure. However, to make the stochastic solution of the inverse problem computationally tractable using methods such as Markov-chain-Monte-Carlo (MCMC), fast approximations of the forward model are commonly employed. This gives rise to model error, which has the potential to significantly bias posterior statistics if not properly accounted for. Here, we present a new methodology for dealing with the model error arising from the use of approximate forward solvers in Bayesian solutions to hydrogeophysical inverse problems. Our approach is geared towards the common case where this error cannot be (i) effectively characterized through some parametric statistical distribution; or (ii) estimated by interpolating between a small number of computed model-error realizations. To this end, we focus on identification and removal of the model-error component of the residual during MCMC using a projection-based approach, whereby the orthogonal basis employed for the projection is derived in each iteration from the K-nearest-neighboring entries in a model-error dictionary. The latter is constructed during the inversion and grows at a specified rate as the iterations proceed. We demonstrate the performance of our technique on the inversion of synthetic crosshole ground-penetrating radar travel-time data considering three different subsurface parameterizations of varying complexity. Synthetic data are generated using the eikonal equation, whereas a straight-ray forward model is assumed for their inversion. In each case, our developed approach enables us to remove posterior bias and obtain a more realistic characterization of uncertainty.

  3. Accounting of GHG emissions and removals from forest management: a long road from Kyoto to Paris.

    PubMed

    Krug, Joachim H A

    2018-01-03

    Forests have always played an important role in agreeing on accounting rules during the past two decades of international climate policy development. Starting from activity-based gross-net accounting of selected forestry activities to mandatory accounting against a baseline-rules have changed quite rapidly and with significant consequences for accounted credits and debits. Such changes have direct consequences on incentives for climate-investments in forestry. There have also been strong arguments not to include forests into the accounting system by considering large uncertainties, procedural challenges and a fear of unearned credits corrupting the overall accounting system, among others. This paper reflects the development of respective accounting approaches and reviews the progress made on core challenges and resulting incentives. The historic development of forest management accounting rules is analysed in the light of the Paris Agreement. Pros and cons of different approaches are discussed with specific focus on the challenge to maintain integrity of the accounting approach and on resulting incentives for additional human induced investments to increase growth for future substitution and increased C storage by forest management. The review is solely based on scientific publications and official IPCC and UNFCC documents. Some rather political statements of non-scientific stakeholders are considered to reflect criticism. Such sources are indicated accordingly. Remaining and emerging requirements for an accounting system for post 2030 are highlighted. The Paris Agreement is interpreted as a "game changer" for the role of forests in climate change mitigation. Many countries rely on forests in their NDCs to achieve their self-set targets. In fact, the agreement "to achieve a balance between anthropogenic emissions by sources and removals by sinks of greenhouse gases in the second half of this century" puts pressure on the entire land sector to contribute to overall

  4. Social work and gender: An argument for practical accounts

    PubMed Central

    2015-01-01

    This article contributes to the debate on gender and social work by examining dominant approaches within the field. Anti-discriminatory, woman-centered and intersectional accounts are critiqued for reliance upon both reification and isolation of gender. Via examination of poststructural, queer and trans theories within social work, the author then presents accounts based upon structural/materialist, ethnomethodological and discursive theories, in order to open up debates about conceptualization of gender. These are used to suggest that social work should adopt a focus on gender as a practical accomplishment that occurs within various settings or contexts. PMID:26273228

  5. Gene Selection and Cancer Classification: A Rough Sets Based Approach

    NASA Astrophysics Data System (ADS)

    Sun, Lijun; Miao, Duoqian; Zhang, Hongyun

    Indentification of informative gene subsets responsible for discerning between available samples of gene expression data is an important task in bioinformatics. Reducts, from rough sets theory, corresponding to a minimal set of essential genes for discerning samples, is an efficient tool for gene selection. Due to the compuational complexty of the existing reduct algoritms, feature ranking is usually used to narrow down gene space as the first step and top ranked genes are selected . In this paper,we define a novel certierion based on the expression level difference btween classes and contribution to classification of the gene for scoring genes and present a algorithm for generating all possible reduct from informative genes.The algorithm takes the whole attribute sets into account and find short reduct with a significant reduction in computational complexity. An exploration of this approach on benchmark gene expression data sets demonstrates that this approach is successful for selecting high discriminative genes and the classification accuracy is impressive.

  6. Reclaiming Accountability in Teacher Education

    ERIC Educational Resources Information Center

    Cochran-Smith, Marilyn; Carney, Molly Cummings; Keefe, Elizabeth Stringer; Burton, Stephani; Chang, Wen-Chia; Fernández, M. Beatriz; Miller, Andrew F.; Sánchez, Juan Gabriel; Baker, Megina

    2018-01-01

    Teacher accountability has been a major strategy for "fixing" education for the last 2 decades. In this book, Cochran-Smith and her research team argue that it is time for teacher educators to reclaim accountability by adopting a new approach that features intelligent professional responsibility, challenges the structures and processes…

  7. Open Book Professional Accountancy Examinations

    ERIC Educational Resources Information Center

    Rowlands, J. E.; Forsyth, D.

    2006-01-01

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

  8. Accessing the Classroom Discourse Community through Accountable Talk: English Learners' Voices

    ERIC Educational Resources Information Center

    Ardasheva, Yuliya; Howell, Penny B.; Vidrio Magaña, Margarita

    2016-01-01

    This case study draws on Gee's (1989) "D/discourse theory" to investigate English learners' (ELs') perspectives regarding Accountable Talk (AT)--a structured, discourse-intensive instructional approach--after a yearlong implementation in three content-based (mathematics) middle school classrooms. Interviews with 21 ELs (3 Advanced…

  9. Desired emotions across cultures: A value-based account.

    PubMed

    Tamir, Maya; Schwartz, Shalom H; Cieciuch, Jan; Riediger, Michaela; Torres, Claudio; Scollon, Christie; Dzokoto, Vivian; Zhou, Xiaolu; Vishkin, Allon

    2016-07-01

    Values reflect how people want to experience the world; emotions reflect how people actually experience the world. Therefore, we propose that across cultures people desire emotions that are consistent with their values. Whereas prior research focused on the desirability of specific affective states or 1 or 2 target emotions, we offer a broader account of desired emotions. After reporting initial evidence for the potential causal effects of values on desired emotions in a preliminary study (N = 200), we tested the predictions of our proposed model in 8 samples (N = 2,328) from distinct world cultural regions. Across cultural samples, we found that people who endorsed values of self-transcendence (e.g., benevolence) wanted to feel more empathy and compassion, people who endorsed values of self-enhancement (e.g., power) wanted to feel more anger and pride, people who endorsed values of openness to change (e.g., self-direction) wanted to feel more interest and excitement, and people who endorsed values of conservation (e.g., tradition) wanted to feel more calmness and less fear. These patterns were independent of differences in emotional experience. We discuss the implications of our value-based account of desired emotions for understanding emotion regulation, culture, and other individual differences. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  10. Accounting for non-independent detection when estimating abundance of organisms with a Bayesian approach

    USGS Publications Warehouse

    Martin, Julien; Royle, J. Andrew; MacKenzie, Darryl I.; Edwards, Holly H.; Kery, Marc; Gardner, Beth

    2011-01-01

    Summary 1. Binomial mixture models use repeated count data to estimate abundance. They are becoming increasingly popular because they provide a simple and cost-effective way to account for imperfect detection. However, these models assume that individuals are detected independently of each other. This assumption may often be violated in the field. For instance, manatees (Trichechus manatus latirostris) may surface in turbid water (i.e. become available for detection during aerial surveys) in a correlated manner (i.e. in groups). However, correlated behaviour, affecting the non-independence of individual detections, may also be relevant in other systems (e.g. correlated patterns of singing in birds and amphibians). 2. We extend binomial mixture models to account for correlated behaviour and therefore to account for non-independent detection of individuals. We simulated correlated behaviour using beta-binomial random variables. Our approach can be used to simultaneously estimate abundance, detection probability and a correlation parameter. 3. Fitting binomial mixture models to data that followed a beta-binomial distribution resulted in an overestimation of abundance even for moderate levels of correlation. In contrast, the beta-binomial mixture model performed considerably better in our simulation scenarios. We also present a goodness-of-fit procedure to evaluate the fit of beta-binomial mixture models. 4. We illustrate our approach by fitting both binomial and beta-binomial mixture models to aerial survey data of manatees in Florida. We found that the binomial mixture model did not fit the data, whereas there was no evidence of lack of fit for the beta-binomial mixture model. This example helps illustrate the importance of using simulations and assessing goodness-of-fit when analysing ecological data with N-mixture models. Indeed, both the simulations and the goodness-of-fit procedure highlighted the limitations of the standard binomial mixture model for aerial

  11. Generation of SEEAW asset accounts based on water resources management models

    NASA Astrophysics Data System (ADS)

    Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín

    2015-04-01

    One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.

  12. A Humanistic Approach to South African Accounting Education

    ERIC Educational Resources Information Center

    West, A.; Saunders, S.

    2006-01-01

    Humanistic psychologist Carl Rogers made a distinction between traditional approaches and humanistic "learner-centred" approaches to education. The traditional approach holds that educators impart their knowledge to willing and able recipients; whereas the humanistic approach holds that educators act as facilitators who assist learners…

  13. Evidence of Improvement in Accounting Students' Communication Skills

    ERIC Educational Resources Information Center

    Evans, Elaine; Cable, Dawn

    2011-01-01

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

  14. 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.

  15. A Logical Account of Diagnosis with Multiple Theories

    NASA Technical Reports Server (NTRS)

    Pandurang, P.; Lum, Henry Jr. (Technical Monitor)

    1994-01-01

    Model-based diagnosis is a powerful, first-principles approach to diagnosis. The primary drawback with model-based diagnosis is that it is based on a system model, and this model might be inappropriate. The inappropriateness of models usually stems from the fundamental tradeoff between completeness and efficiency. Recently, Struss has developed an elegant proposal for diagnosis with multiple models. Struss characterizes models as relations and develops a precise notion of abstraction. He defines relations between models and analyzes the effect of a model switch on the space of possible diagnoses. In this paper we extend Struss's proposal in three ways. First, our account of diagnosis with multiple models is based on representing models as more expressive first-order theories, rather than as relations. A key technical contribution is the use of a general notion of abstraction based on interpretations between theories. Second, Struss conflates component modes with models, requiring him to define models relations such as choices which result in non-relational models. We avoid this problem by differentiating component modes from models. Third, we present a more general account of simplifications that correctly handles situations where the simplification contradicts the base theory.

  16. Accounting for Relatedness in Family Based Genetic Association Studies

    PubMed Central

    McArdle, P.F.; O’Connell, J.R.; Pollin, T.I.; Baumgarten, M.; Shuldiner, A.R.; Peyser, P.A.; Mitchell, B.D.

    2007-01-01

    Objective Assess the differences in point estimates, power and type 1 error rates when accounting for and ignoring family structure in genetic tests of association. Methods We compare by simulation the performance of analytic models using variance components to account for family structure and regression models that ignore relatedness for a range of possible family based study designs (i.e., sib pairs vs. large sibships vs. nuclear families vs. extended families). Results Our analyses indicate that effect size estimates and power are not significantly affected by ignoring family structure. Type 1 error rates increase when family structure is ignored, as density of family structures increases, and as trait heritability increases. For discrete traits with moderate levels of heritability and across many common sampling designs, type 1 error rates rise from a nominal 0.05 to 0.11. Conclusion Ignoring family structure may be useful in screening although it comes at a cost of a increased type 1 error rate, the magnitude of which depends on trait heritability and pedigree configuration. PMID:17570925

  17. Branch-Based Model for the Diameters of the Pulmonary Airways: Accounting for Departures From Self-Consistency and Registration Errors

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

    Neradilek, Moni B.; Polissar, Nayak L.; Einstein, Daniel R.

    2012-04-24

    We examine a previously published branch-based approach to modeling airway diameters that is predicated on the assumption of self-consistency across all levels of the tree. We mathematically formulate this assumption, propose a method to test it and develop a more general model to be used when the assumption is violated. We discuss the effect of measurement error on the estimated models and propose methods that account for it. The methods are illustrated on data from MRI and CT images of silicone casts of two rats, two normal monkeys and one ozone-exposed monkey. Our results showed substantial departures from self-consistency inmore » all five subjects. When departures from selfconsistency exist we do not recommend using the self-consistency model, even as an approximation, as we have shown that it may likely lead to an incorrect representation of the diameter geometry. Measurement error has an important impact on the estimated morphometry models and needs to be accounted for in the analysis.« less

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

    ERIC Educational Resources Information Center

    Singh, Geeta

    2008-01-01

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

  19. School-based health centers: accessibility and accountability.

    PubMed

    Brindis, Claire D; Klein, Jonathan; Schlitt, John; Santelli, John; Juszczak, Linda; Nystrom, Robert J

    2003-06-01

    To examine the current experience of school-based health centers (SBHCs) in meeting the needs of children and adolescents, changes over time in services provided and program sponsorship, and program adaptations to the changing medical marketplace. Information for the 1998-1999 Census of School-Based Health Centers was collected through a questionnaire mailed to health centers in December 1998. A total of 806 SBHCs operating in schools or on school property responded, representing a 70% response rate. Descriptive statistics and cross-tab analyses were conducted. The number of SBHCs grew from 120 in 1988 to nearly 1200 in 1998, serving an estimated 1.1 million students. No longer primarily in urban high schools, health centers now operate in diverse areas in 45 states, serving students from kindergarten through high school. Sponsorship has shifted from community-based clinics to hospitals, local health departments, and community health centers, which represent 73% of all sponsors. Most use computer-based patient-tracking systems (88%), and 73% bill Medicaid and other third-party insurers for student-patient encounters. SBHCs have demonstrated leadership by implementing medical standards of care and providing accountable sources of health care. Although the SBHC model is responsive to local community needs, centers provide care for only 2% of children enrolled in U.S. schools. A lack of stable financing streams continues to challenge sustainability. As communities seek to meet the needs of this population, they are learning important lessons about providing acceptable, accessible, and comprehensive services and about implementing quality assurance mechanisms.

  20. Evaluating an Accountability Mentoring Approach for School Counselors

    ERIC Educational Resources Information Center

    Milsom, Amy; McCormick, Katlyn

    2015-01-01

    School counselors are encouraged to use accountability in order to advocate for their programs and students, but many school counselors lack confidence to work with data. This project examined the effectiveness of an individualized mentoring intervention targeting data attitudes, self-efficacy, and behaviors. After participating in the…

  1. Accountability Policies and Teachers' Acceptance and Usage of School Performance Feedback--A Comparative Study

    ERIC Educational Resources Information Center

    Maier, Uwe

    2010-01-01

    This paper implemented a comparative approach to investigate the relationships between test-based school accountability policies in 2 German states and teachers' acceptance and usage of feedback information. Thuringia implemented mandatory tests for secondary schools based on competency modeling and performance data controlled for socioeconomic…

  2. Proposal methodology for Land Carbon Accounting across Europe

    NASA Astrophysics Data System (ADS)

    Simon, A.; Ivanov, E.; Anaya-Romero, M.; Weber, J.-L.

    2012-04-01

    The need to account natural resources as capital, in the same way as we account economic and financial resources, is getting an important awareness-raising channel for governments, producers, and consumers in order to manage the environment capital. Besides that, the forthcoming Part II of the revised System of Integrated Environmental and Economic Accounting will enclose a framework for experimental ecosystem accounts. This conceptual framework is an initiative led by the European Environment Agency and the World Bank WAVES global partnership for which robust data and indicators are needed. In this context, the aim of this work is to demonstrate a preliminary methodology for land carbon account across Europe. The study area covers EU+38. The territorial unit used was the Socio-Ecological Landscape Units based on the Land Cover Functional Units and other geographical dimensions such as relief, belonging to a river basin, or proximity to the sea. Finally, the grid size used for accounting was 1km x 1km. The characteristic indicator considered for ecosystem capital carbon accounts is the carbon content which is derived from the Net Primary Production (NPP) and its removal by agriculture, forestry. Accordingly, the output data obtained were the stocks of carbon recorded in tons of carbon. The current approach is based on the combination of CORINE Land cover, traditional remote sensing (RS) indicators like NDVI - Normalised Difference Vegetation Index and the modern advances on RS techniques where new indicators like GPP (Gross Primary Productivity) and NPP. Other additional attributes were temperature, precipitation and vegetation type or Land cover. Different national and European data sources were used for the analysis as well as downscales procedures. In the present work soil carbon content were assumed to be a fixed fraction. Nevertheless further research will also take into account soil carbon data considering scenarios of land use change.

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

    PubMed Central

    Stano, Miron

    1981-01-01

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

  4. Educational Accountability: A Qualitatively Driven Mixed-Methods Approach

    ERIC Educational Resources Information Center

    Hall, Jori N.; Ryan, Katherine E.

    2011-01-01

    This article discusses the importance of mixed-methods research, in particular the value of qualitatively driven mixed-methods research for quantitatively driven domains like educational accountability. The article demonstrates the merits of qualitative thinking by describing a mixed-methods study that focuses on a middle school's system of…

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

    NASA Astrophysics Data System (ADS)

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

    2012-11-01

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

  6. Ageing and the economic life cycle: The National Transfer Accounts approach.

    PubMed

    Temple, Jeromey B; Rice, James M; McDonald, Peter F

    2017-12-01

    To illustrate the use of National Transfer Accounts (NTA) for understanding ageing and the economic life cycle in Australia. The NTA methodology is applied utilising a range of unit record, demographic and administrative data sets from 1981 to 2010. During early and later life, total consumption (public and private) is greater than labour income. On a time series and cohort basis, we show that each successive generation has improved their level of well-being (as measured by consumption) relative to the previous years or previous cohorts from 1981 to 1982 onwards. We also show a substantial increase in labour income earned by mature age workers over this period. International comparisons show Australia to have consumption and labour income age profiles very similar to those of Canada but dissimilar to many other countries, driven by differences in demographic and policy settings. The NTA approach provides a powerful framework to track differences in the economic life cycle across age groups, across time, across cohorts and across countries. © 2017 AJA Inc.

  7. Accounting for misclassification error in retrospective smoking data.

    PubMed

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

    2004-10-01

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

  8. Deciding Who Decides Questions at the Intersection of School Finance Reform Litigation and Standards-Based Accountability Policies

    ERIC Educational Resources Information Center

    Superfine, Benjamin Michael

    2009-01-01

    Courts hearing school finance reform cases have recently begun to consider several issues related to standards-based accountability policies. This convergence of school finance reform litigation and standards-based accountability policies represents a chance for the courts to reallocate decision-making authority for each type of reform across the…

  9. 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

  10. Tool use and affordance: Manipulation-based versus reasoning-based approaches.

    PubMed

    Osiurak, François; Badets, Arnaud

    2016-10-01

    Tool use is a defining feature of human species. Therefore, a fundamental issue is to understand the cognitive bases of human tool use. Given that people cannot use tools without manipulating them, proponents of the manipulation-based approach have argued that tool use might be supported by the simulation of past sensorimotor experiences, also sometimes called affordances. However, in the meanwhile, evidence has been accumulated demonstrating the critical role of mechanical knowledge in tool use (i.e., the reasoning-based approach). The major goal of the present article is to examine the validity of the assumptions derived from the manipulation-based versus the reasoning-based approach. To do so, we identified 3 key issues on which the 2 approaches differ, namely, (a) the reference frame issue, (b) the intention issue, and (c) the action domain issue. These different issues will be addressed in light of studies in experimental psychology and neuropsychology that have provided valuable contributions to the topic (i.e., tool-use interaction, orientation effect, object-size effect, utilization behavior and anarchic hand, tool use and perception, apraxia of tool use, transport vs. use actions). To anticipate our conclusions, the reasoning-based approach seems to be promising for understanding the current literature, even if it is not fully satisfactory because of a certain number of findings easier to interpret with regard to the manipulation-based approach. A new avenue for future research might be to develop a framework accommodating both approaches, thereby shedding a new light on the cognitive bases of human tool use and affordances. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  11. The Effect of Web-Based Collaborative Learning Methods to the Accounting Courses in Technical Education

    ERIC Educational Resources Information Center

    Cheng, K. W. Kevin

    2009-01-01

    This study mainly explored the effect of applying web-based collaborative learning instruction to the accounting curriculum on student's problem-solving attitudes in Technical Education. The research findings and proposed suggestions would serve as a reference for the development of accounting-related curricula and teaching strategies. To achieve…

  12. Approach for classification and taxonomy within family Rickettsiaceae based on the Formal Order Analysis.

    PubMed

    Shpynov, S; Pozdnichenko, N; Gumenuk, A

    2015-01-01

    Genome sequences of 36 Rickettsia and Orientia were analyzed using Formal Order Analysis (FOA). This approach takes into account arrangement of nucleotides in each sequence. A numerical characteristic, the average distance (remoteness) - "g" was used to compare of genomes. Our results corroborated previous separation of three groups within the genus Rickettsia, including typhus group, classic spotted fever group, and the ancestral group and Orientia as a separate genus. Rickettsia felis URRWXCal2 and R. akari Hartford were not in the same group based on FOA, therefore designation of a so-called transitional Rickettsia group could not be confirmed with this approach. Copyright © 2015 Institut Pasteur. Published by Elsevier Masson SAS. All rights reserved.

  13. Beyond Traditional Literacy Instruction: Toward an Account-Based Literacy Training Curriculum in Libraries

    ERIC Educational Resources Information Center

    Cirella, David

    2012-01-01

    A diverse group, account-based services include a wide variety of sites commonly used by patrons, including online shopping sites, social networks, photo- and video-sharing sites, banking and financial sites, government services, and cloud-based storage. Whether or not a piece of information is obtainable online must be considered when creating…

  14. Do You See What I See? The Impact of School Accountability on Parent, Teacher, and Student Perceptions of the School Environment

    ERIC Educational Resources Information Center

    Whitesell, Emilyn Ruble

    2015-01-01

    School accountability systems are a popular approach to improving education outcomes in the United States. These systems intend to "hold schools accountable" by assessing school performance on specific metrics, publishing accountability reports, and some combination of rewarding and sanctioning schools based on performance. Additionally,…

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

    PubMed

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

    2017-12-15

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

  16. PERSPECTIVES: Accountability for Mental Health: The Australian Experience.

    PubMed

    Rosenberg, Sebastian; Salvador-Carulla, Luis

    2017-03-01

    Australia was one of the first countries to develop a national policy for mental health. A persistent characteristic of all these policies has been their reference to the importance of accountability. What does this mean exactly and have we achieved it? Can Australia tell if anybody is getting better? To review accountability for mental health in Australia and question whether two decades of Australian rhetoric around accountability for mental health has been fulfilled. This paper first considers the concept of accountability and its application to mental health. We then draw on existing literature, reports, and empirical data from national and state governments to illustrate historical and current approaches to accountability for mental health. We provide a content analysis of the most current set of national indicators. The paper also briefly considers some relevant international processes to compare Australia's progress in establishing accountability for mental health. Australia's federated system of government permits competing approaches to accountability, with multiple and overlapping data sets. A clear national approach to accountability for mental health has failed to emerge. Existing data focuses on administrative and health service indicators, failing to reflect broader social factors which reveal quality of life. In spite of twenty years of investment and effort Australia has been described as outcome blind, unable to demonstrate the merit of USD 8bn spent on mental health annually. While it may be prolific, existing administrative data provide little outcomes information against which Australia can genuinely assess the health and welfare of people with a mental illness. International efforts are evolving slowly. Even in high income countries such as Australia, resources for mental health services are constrained. Countries cannot afford to continue to invest in services or programs that fail to demonstrate good outcomes for people with a mental illness

  17. Accounting for microbial habitats in modeling soil organic matter dynamics

    NASA Astrophysics Data System (ADS)

    Chenu, Claire; Garnier, Patricia; Nunan, Naoise; Pot, Valérie; Raynaud, Xavier; Vieublé, Laure; Otten, Wilfred; Falconer, Ruth; Monga, Olivier

    2017-04-01

    The extreme heterogeneity of soils constituents, architecture and inhabitants at the microscopic scale is increasingly recognized. Microbial communities exist and are active in a complex 3-D physical framework of mineral and organic particles defining pores of various sizes, more or less inter-connected. This results in a frequent spatial disconnection between soil carbon, energy sources and the decomposer organisms and a variety of microhabitats that are more or less suitable for microbial growth and activity. However, current biogeochemical models account for C dynamics at the macroscale (cm, m) and consider time- and spatially averaged relationships between microbial activity and soil characteristics. Different modelling approaches have intended to account for this microscale heterogeneity, based either on considering aggregates as surrogates for microbial habitats, or pores. Innovative modelling approaches are based on an explicit representation of soil structure at the fine scale, i.e. at µm to mm scales: pore architecture and their saturation with water, localization of organic resources and of microorganisms. Three recent models are presented here, that describe the heterotrophic activity of either bacteria or fungi and are based upon different strategies to represent the complex soil pore system (Mosaic, LBios and µFun). These models allow to hierarchize factors of microbial activity in soil's heterogeneous architecture. Present limits of these approaches and challenges are presented, regarding the extensive information required on soils at the microscale and to up-scale microbial functioning from the pore to the core scale.

  18. A novel feature extraction approach for microarray data based on multi-algorithm fusion

    PubMed Central

    Jiang, Zhu; Xu, Rong

    2015-01-01

    Feature extraction is one of the most important and effective method to reduce dimension in data mining, with emerging of high dimensional data such as microarray gene expression data. Feature extraction for gene selection, mainly serves two purposes. One is to identify certain disease-related genes. The other is to find a compact set of discriminative genes to build a pattern classifier with reduced complexity and improved generalization capabilities. Depending on the purpose of gene selection, two types of feature extraction algorithms including ranking-based feature extraction and set-based feature extraction are employed in microarray gene expression data analysis. In ranking-based feature extraction, features are evaluated on an individual basis, without considering inter-relationship between features in general, while set-based feature extraction evaluates features based on their role in a feature set by taking into account dependency between features. Just as learning methods, feature extraction has a problem in its generalization ability, which is robustness. However, the issue of robustness is often overlooked in feature extraction. In order to improve the accuracy and robustness of feature extraction for microarray data, a novel approach based on multi-algorithm fusion is proposed. By fusing different types of feature extraction algorithms to select the feature from the samples set, the proposed approach is able to improve feature extraction performance. The new approach is tested against gene expression dataset including Colon cancer data, CNS data, DLBCL data, and Leukemia data. The testing results show that the performance of this algorithm is better than existing solutions. PMID:25780277

  19. A novel feature extraction approach for microarray data based on multi-algorithm fusion.

    PubMed

    Jiang, Zhu; Xu, Rong

    2015-01-01

    Feature extraction is one of the most important and effective method to reduce dimension in data mining, with emerging of high dimensional data such as microarray gene expression data. Feature extraction for gene selection, mainly serves two purposes. One is to identify certain disease-related genes. The other is to find a compact set of discriminative genes to build a pattern classifier with reduced complexity and improved generalization capabilities. Depending on the purpose of gene selection, two types of feature extraction algorithms including ranking-based feature extraction and set-based feature extraction are employed in microarray gene expression data analysis. In ranking-based feature extraction, features are evaluated on an individual basis, without considering inter-relationship between features in general, while set-based feature extraction evaluates features based on their role in a feature set by taking into account dependency between features. Just as learning methods, feature extraction has a problem in its generalization ability, which is robustness. However, the issue of robustness is often overlooked in feature extraction. In order to improve the accuracy and robustness of feature extraction for microarray data, a novel approach based on multi-algorithm fusion is proposed. By fusing different types of feature extraction algorithms to select the feature from the samples set, the proposed approach is able to improve feature extraction performance. The new approach is tested against gene expression dataset including Colon cancer data, CNS data, DLBCL data, and Leukemia data. The testing results show that the performance of this algorithm is better than existing solutions.

  20. Strengths-based approach for mental health recovery.

    PubMed

    Xie, Huiting

    2013-01-01

    Many health systems have traditionally adopted a view of mental disorders based on pathologies and the risk individuals have towards mental disorders. However, with this approach, mental disorders continue to cost billions a year for the healthcare system. This paper aimed to introduce and explore what the strengths-based approach is in the psychiatric arena. Strengths-based approach moves the focus away from deficits of people with mental illnesses (consumers) and focuses on the strengths and resources of the consumers. The paper also aligned the relevance of strength-based approach to mental health nursing and its contribution to mental health recovery. None.

  1. CSI Accounting: A New Trend in Educational Training

    ERIC Educational Resources Information Center

    Ekmekjian, Elizabeth C.; Drucker, Alan; Klein, Hubert; Basile, Anthony

    2008-01-01

    Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…

  2. Quality Street: Encountering Higher Education's Accountabilities

    ERIC Educational Resources Information Center

    Leihy, Peodair; Salazar, José Miguel

    2017-01-01

    This article offers a new approach to quality, focusing on the dimensions that gather around it. The mismatched goals of controlling and improving higher education continue to trouble the conceptual clarity of accountability. Quality in higher education emerges as something agreed upon (to varying efficacy) through accountability measures, rather…

  3. An open, object-based modeling approach for simulating subsurface heterogeneity

    NASA Astrophysics Data System (ADS)

    Bennett, J.; Ross, M.; Haslauer, C. P.; Cirpka, O. A.

    2017-12-01

    Characterization of subsurface heterogeneity with respect to hydraulic and geochemical properties is critical in hydrogeology as their spatial distribution controls groundwater flow and solute transport. Many approaches of characterizing subsurface heterogeneity do not account for well-established geological concepts about the deposition of the aquifer materials; those that do (i.e. process-based methods) often require forcing parameters that are difficult to derive from site observations. We have developed a new method for simulating subsurface heterogeneity that honors concepts of sequence stratigraphy, resolves fine-scale heterogeneity and anisotropy of distributed parameters, and resembles observed sedimentary deposits. The method implements a multi-scale hierarchical facies modeling framework based on architectural element analysis, with larger features composed of smaller sub-units. The Hydrogeological Virtual Reality simulator (HYVR) simulates distributed parameter models using an object-based approach. Input parameters are derived from observations of stratigraphic morphology in sequence type-sections. Simulation outputs can be used for generic simulations of groundwater flow and solute transport, and for the generation of three-dimensional training images needed in applications of multiple-point geostatistics. The HYVR algorithm is flexible and easy to customize. The algorithm was written in the open-source programming language Python, and is intended to form a code base for hydrogeological researchers, as well as a platform that can be further developed to suit investigators' individual needs. This presentation will encompass the conceptual background and computational methods of the HYVR algorithm, the derivation of input parameters from site characterization, and the results of groundwater flow and solute transport simulations in different depositional settings.

  4. Physician professionalism and accountability: the role of collaborative improvement networks.

    PubMed

    Miles, Paul V; Conway, Patrick H; Pawlson, L Gregory

    2013-06-01

    The medical profession is facing an imperative to deliver more patient-centered care, improve quality, and reduce unnecessary costs and waste. With significant unexplained variation in resource use and outcomes, even physicians and health care organizations with "the best" reputations cannot assume they always deliver the best care possible. Going forward, physicians will need to demonstrate professionalism and accountability in a different way: to their peers, to society in general, and to individual patients. The new accountability includes quality and clinical outcomes but also resource utilization, appropriateness and patient-centeredness of recommended care, and the responsibility to help improve systems of care. The pediatric collaborative improvement network model represents an important framework for helping transform health care. For individual physicians, participation in a multisite network offers the opportunity to demonstrate accountability by measuring and improving care as part of an approach that addresses the problems of small sample size, attribution, and unnecessary variation in care by pooling patients from individual practices and requiring standardization of care to participate. For patients and families, the model helps ensure that they are likely to receive the current best evidence-based recommendation. Finally, this model aligns with payers' goals of purchasing value-based care, rewarding quality and improvement, and reducing unnecessary variation around current best evidenced-based, effective, and efficient care. In addition, within the profession, the American Board of Pediatrics recognizes participation in a multisite quality improvement network as one of the most rigorous and meaningful approaches for a diplomate to meet practice performance maintenance of certification requirements.

  5. A scale-based approach to interdisciplinary research and expertise in sports.

    PubMed

    Ibáñez-Gijón, Jorge; Buekers, Martinus; Morice, Antoine; Rao, Guillaume; Mascret, Nicolas; Laurin, Jérome; Montagne, Gilles

    2017-02-01

    After more than 20 years since the introduction of ecological and dynamical approaches in sports research, their promising opportunity for interdisciplinary research has not been fulfilled yet. The complexity of the research process and the theoretical and empirical difficulties associated with an integrated ecological-dynamical approach have been the major factors hindering the generalisation of interdisciplinary projects in sports sciences. To facilitate this generalisation, we integrate the major concepts from the ecological and dynamical approaches to study behaviour as a multi-scale process. Our integration gravitates around the distinction between functional (ecological) and execution (organic) scales, and their reciprocal intra- and inter-scale constraints. We propose an (epistemological) scale-based definition of constraints that accounts for the concept of synergies as emergent coordinative structures. To illustrate how we can operationalise the notion of multi-scale synergies we use an interdisciplinary model of locomotor pointing. To conclude, we show the value of this approach for interdisciplinary research in sport sciences, as we discuss two examples of task-specific dimensionality reduction techniques in the context of an ongoing project that aims to unveil the determinants of expertise in basketball free throw shooting. These techniques provide relevant empirical evidence to help bootstrap the challenging modelling efforts required in sport sciences.

  6. Improvements in sub-grid, microphysics averages using quadrature based approaches

    NASA Astrophysics Data System (ADS)

    Chowdhary, K.; Debusschere, B.; Larson, V. E.

    2013-12-01

    Sub-grid variability in microphysical processes plays a critical role in atmospheric climate models. In order to account for this sub-grid variability, Larson and Schanen (2013) propose placing a probability density function on the sub-grid cloud microphysics quantities, e.g. autoconversion rate, essentially interpreting the cloud microphysics quantities as a random variable in each grid box. Random sampling techniques, e.g. Monte Carlo and Latin Hypercube, can be used to calculate statistics, e.g. averages, on the microphysics quantities, which then feed back into the model dynamics on the coarse scale. We propose an alternate approach using numerical quadrature methods based on deterministic sampling points to compute the statistical moments of microphysics quantities in each grid box. We have performed a preliminary test on the Kessler autoconversion formula, and, upon comparison with Latin Hypercube sampling, our approach shows an increased level of accuracy with a reduction in sample size by almost two orders of magnitude. Application to other microphysics processes is the subject of ongoing research.

  7. Accountability and Sanctions in English Schools

    ERIC Educational Resources Information Center

    West, Anne; Mattei, Paola; Roberts, Jonathan

    2011-01-01

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

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

    PubMed Central

    Reynvoet, Bert; Sasanguie, Delphine

    2016-01-01

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

  9. 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,…

  10. Uncertainties of flood frequency estimation approaches based on continuous simulation using data resampling

    NASA Astrophysics Data System (ADS)

    Arnaud, Patrick; Cantet, Philippe; Odry, Jean

    2017-11-01

    Flood frequency analyses (FFAs) are needed for flood risk management. Many methods exist ranging from classical purely statistical approaches to more complex approaches based on process simulation. The results of these methods are associated with uncertainties that are sometimes difficult to estimate due to the complexity of the approaches or the number of parameters, especially for process simulation. This is the case of the simulation-based FFA approach called SHYREG presented in this paper, in which a rainfall generator is coupled with a simple rainfall-runoff model in an attempt to estimate the uncertainties due to the estimation of the seven parameters needed to estimate flood frequencies. The six parameters of the rainfall generator are mean values, so their theoretical distribution is known and can be used to estimate the generator uncertainties. In contrast, the theoretical distribution of the single hydrological model parameter is unknown; consequently, a bootstrap method is applied to estimate the calibration uncertainties. The propagation of uncertainty from the rainfall generator to the hydrological model is also taken into account. This method is applied to 1112 basins throughout France. Uncertainties coming from the SHYREG method and from purely statistical approaches are compared, and the results are discussed according to the length of the recorded observations, basin size and basin location. Uncertainties of the SHYREG method decrease as the basin size increases or as the length of the recorded flow increases. Moreover, the results show that the confidence intervals of the SHYREG method are relatively small despite the complexity of the method and the number of parameters (seven). This is due to the stability of the parameters and takes into account the dependence of uncertainties due to the rainfall model and the hydrological calibration. Indeed, the uncertainties on the flow quantiles are on the same order of magnitude as those associated with

  11. Introducing a technology-enabled problem-based learning approach into a health informatics curriculum.

    PubMed

    Green, Carolyn J; van Gyn, Geraldine H; Moehr, Jochen R; Lau, Francis Y; Coward, Patricia M

    2004-03-18

    To investigate the effect on learner satisfaction of introducing a technology-enabled problem-based learning (PBL) approach into a health informatics curriculum. Course redesign was undertaken to prepare students for three 4-month work terms and a rapidly changing professional environment upon graduation. Twenty-six Canadian undergraduate students of a redesigned course in biomedical fundamentals completed a midterm questionnaire in 2002. Eight of these students participated in a focus group. Students agreed that seven of nine functions provided by the web-based online course management system enhanced their learning: private email (92.3%), calendaring (88.5%), course notes (88.5%), discussion forums (84.5%), online grades (84.5%) assignment descriptions (80.8%) and online quizzes (80.8%). Although students agreed that two PBL activities enhanced learning (learning to present information) (84.5%) and learning to identify information needed (73.1%), the majority of students (69.2%) expressed a preference for the traditional lecture approach over the PBL approach. Students reported feeling uncertain of what was required of them and related anxiety accounted for most of the negative feedback. These findings give us clear goals for improvement in the course beginning with a comprehensive, carefully guided introduction to the processes of PBL. The positive trends are encouraging for the use of web-enabled courseware and for the further development of the PBL approach.

  12. An Approach for Web Service Selection Based on Confidence Level of Decision Maker

    PubMed Central

    Khezrian, Mojtaba; Jahan, Ali; Wan Kadir, Wan Mohd Nasir; Ibrahim, Suhaimi

    2014-01-01

    Web services today are among the most widely used groups for Service Oriented Architecture (SOA). Service selection is one of the most significant current discussions in SOA, which evaluates discovered services and chooses the best candidate from them. Although a majority of service selection techniques apply Quality of Service (QoS), the behaviour of QoS-based service selection leads to service selection problems in Multi-Criteria Decision Making (MCDM). In the existing works, the confidence level of decision makers is neglected and does not consider their expertise in assessing Web services. In this paper, we employ the VIKOR (VIšekriterijumskoKOmpromisnoRangiranje) method, which is absent in the literature for service selection, but is well-known in other research. We propose a QoS-based approach that deals with service selection by applying VIKOR with improvement of features. This research determines the weights of criteria based on user preference and accounts for the confidence level of decision makers. The proposed approach is illustrated by an example in order to demonstrate and validate the model. The results of this research may facilitate service consumers to attain a more efficient decision when selecting the appropriate service. PMID:24897426

  13. Accounting for model error in Bayesian solutions to hydrogeophysical inverse problems using a local basis approach

    NASA Astrophysics Data System (ADS)

    Irving, J.; Koepke, C.; Elsheikh, A. H.

    2017-12-01

    Bayesian solutions to geophysical and hydrological inverse problems are dependent upon a forward process model linking subsurface parameters to measured data, which is typically assumed to be known perfectly in the inversion procedure. However, in order to make the stochastic solution of the inverse problem computationally tractable using, for example, Markov-chain-Monte-Carlo (MCMC) methods, fast approximations of the forward model are commonly employed. This introduces model error into the problem, which has the potential to significantly bias posterior statistics and hamper data integration efforts if not properly accounted for. Here, we present a new methodology for addressing the issue of model error in Bayesian solutions to hydrogeophysical inverse problems that is geared towards the common case where these errors cannot be effectively characterized globally through some parametric statistical distribution or locally based on interpolation between a small number of computed realizations. Rather than focusing on the construction of a global or local error model, we instead work towards identification of the model-error component of the residual through a projection-based approach. In this regard, pairs of approximate and detailed model runs are stored in a dictionary that grows at a specified rate during the MCMC inversion procedure. At each iteration, a local model-error basis is constructed for the current test set of model parameters using the K-nearest neighbour entries in the dictionary, which is then used to separate the model error from the other error sources before computing the likelihood of the proposed set of model parameters. We demonstrate the performance of our technique on the inversion of synthetic crosshole ground-penetrating radar traveltime data for three different subsurface parameterizations of varying complexity. The synthetic data are generated using the eikonal equation, whereas a straight-ray forward model is assumed in the inversion

  14. An ethical framework for the responsible leadership of accountable care organizations.

    PubMed

    McCullough, Laurence B

    2012-01-01

    Using the ethical concepts of co-fiduciary responsibility in patient care and of preventive ethics, this article provides an ethical framework to guide physician and lay leaders of accountable care organizations. The concept of co-fiduciary responsibility is based on the ethical concept of medicine as a profession, which was introduced into the history of medical ethics in the 18th century. Co-fiduciary responsibility applies to everyone who influences the processes of patient care: physicians, organizational leaders, patients, and patients' surrogates. A preventive ethics approach to co-fiduciary responsibility requires leaders of accountable care organizations to create organizational cultures of fiduciary professionalism that implement and support the following: improving quality based on candor and accountability, reasserting the physician's professional role in the informed consent process, and constraining patients' and surrogates' autonomy. Sustainable organizational cultures of fiduciary professionalism will require commitment of organizational resources and constant vigilance over the intellectual and moral integrity of organizational culture.

  15. Are Performance-Based Accountability Systems Effective? Evidence from Five Sectors. Research Brief

    ERIC Educational Resources Information Center

    Leuschner, Kristin J.

    2010-01-01

    During the past two decades, performance-based accountability systems (PBASs), which link financial or other incentives to measured performance as a means of improving services, have gained popularity among policymakers. Although PBASs can vary widely across sectors, they share three main components: goals (i.e., one or more long-term outcomes to…

  16. Dynamic model of production enterprises based on accounting registers and its identification

    NASA Astrophysics Data System (ADS)

    Sirazetdinov, R. T.; Samodurov, A. V.; Yenikeev, I. A.; Markov, D. S.

    2016-06-01

    The report focuses on the mathematical modeling of economic entities based on accounting registers. Developed the dynamic model of financial and economic activity of the enterprise as a system of differential equations. Created algorithms for identification of parameters of the dynamic model. Constructed and identified the model of Russian machine-building enterprises.

  17. Outcome-Based Education and Student Learning in Managerial Accounting in Hong Kong

    ERIC Educational Resources Information Center

    Lui, Gladie; Shum, Connie

    2012-01-01

    Although Outcome-based Education has not been successful in public education in several countries, it has been successful in the medical fields in higher education in the U.S. The author implemented OBE in her Managerial Accounting course in H.K. Intended learning outcomes were mapped again Bloom's Cognitive Domain. Teaching and learning…

  18. Acute care hospitals' accountability to provincial funders.

    PubMed

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

    2014-09-01

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

  19. Billing and accounts receivable: fundamentals for improvement.

    PubMed

    Bizon, M M

    1993-07-01

    If a healthcare facility's accounts receivable operation is experiencing problems, the patient accounts manager should survey all areas of his or her responsibility to determine the best method of resolving the difficulties. One effective technique to reduce billing problems is to take a proactive--not reactive--approach. If mistakes can be corrected before they get out of control, and if the patient accounts manager can ensure that claims will not be denied, a healthcare facility's accounts receivable should remain in good condition.

  20. Applying human rights to maternal health: UN Technical Guidance on rights-based approaches.

    PubMed

    Yamin, Alicia Ely

    2013-05-01

    In the last few years there have been several critical milestones in acknowledging the centrality of human rights to sustainably addressing the scourge of maternal death and morbidity around the world, including from the United Nations Human Rights Council. In 2012, the Council adopted a resolution welcoming a Technical Guidance on rights-based approaches to maternal mortality and morbidity, and calling for a report on its implementation in 2 years. The present paper provides an overview of the contents and significance of the Guidance. It reviews how the Guidance can assist policymakers in improving women's health and their enjoyment of rights by setting out the implications of adopting a human rights-based approach at each step of the policy cycle, from planning and budgeting, to ensuring implementation, to monitoring and evaluation, to fostering accountability mechanisms. The Guidance should also prove useful to clinicians in understanding rights frameworks as applied to maternal health. Copyright © 2013 International Federation of Gynecology and Obstetrics. Published by Elsevier Ireland Ltd. All rights reserved.

  1. A holistic approach to movement education in sport and fitness: a systems based model.

    PubMed

    Polsgrove, Myles Jay

    2012-01-01

    The typical model used by movement professionals to enhance performance relies on the notion that a linear increase in load results in steady and progressive gains, whereby, the greater the effort, the greater the gains in performance. Traditional approaches to movement progression typically rely on the proper sequencing of extrinsically based activities to facilitate the individual in reaching performance objectives. However, physical rehabilitation or physical performance rarely progresses in such a linear fashion; instead they tend to evolve non-linearly and rather unpredictably. A dynamic system can be described as an entity that self-organizes into increasingly complex forms. Applying this view to the human body, practitioners could facilitate non-linear performance gains through a systems based programming approach. Utilizing a dynamic systems view, the Holistic Approach to Movement Education (HADME) is a model designed to optimize performance by accounting for non-linear and self-organizing traits associated with human movement. In this model, gains in performance occur through advancing individual perspectives and through optimizing sub-system performance. This inward shift of the focus of performance creates a sharper self-awareness and may lead to more optimal movements. Copyright © 2011 Elsevier Ltd. All rights reserved.

  2. Water accounting for stressed river basins based on water resources management models.

    PubMed

    Pedro-Monzonís, María; Solera, Abel; Ferrer, Javier; Andreu, Joaquín; Estrela, Teodoro

    2016-09-15

    Water planning and the Integrated Water Resources Management (IWRM) represent the best way to help decision makers to identify and choose the most adequate alternatives among other possible ones. The System of Environmental-Economic Accounting for Water (SEEA-W) is displayed as a tool for the building of water balances in a river basin, providing a standard approach to achieve comparability of the results between different territories. The target of this paper is to present the building up of a tool that enables the combined use of hydrological models and water resources models to fill in the SEEA-W tables. At every step of the modelling chain, we are capable to build the asset accounts and the physical water supply and use tables according to SEEA-W approach along with an estimation of the water services costs. The case study is the Jucar River Basin District (RBD), located in the eastern part of the Iberian Peninsula in Spain which as in other many Mediterranean basins is currently water-stressed. To guide this work we have used PATRICAL model in combination with AQUATOOL Decision Support System (DSS). The results indicate that for the average year the total use of water in the district amounts to 15,143hm(3)/year, being the Total Water Renewable Water Resources 3909hm(3)/year. On the other hand, the water service costs in Jucar RBD amounts to 1634 million € per year at constant 2012 prices. It is noteworthy that 9% of these costs correspond to non-conventional resources, such as desalinated water, reused water and water transferred from other regions. Copyright © 2016 Elsevier B.V. All rights reserved.

  3. A template-based approach for responsibility management in executable business processes

    NASA Astrophysics Data System (ADS)

    Cabanillas, Cristina; Resinas, Manuel; Ruiz-Cortés, Antonio

    2018-05-01

    Process-oriented organisations need to manage the different types of responsibilities their employees may have w.r.t. the activities involved in their business processes. Despite several approaches provide support for responsibility modelling, in current Business Process Management Systems (BPMS) the only responsibility considered at runtime is the one related to performing the work required for activity completion. Others like accountability or consultation must be implemented by manually adding activities in the executable process model, which is time-consuming and error-prone. In this paper, we address this limitation by enabling current BPMS to execute processes in which people with different responsibilities interact to complete the activities. We introduce a metamodel based on Responsibility Assignment Matrices (RAM) to model the responsibility assignment for each activity, and a flexible template-based mechanism that automatically transforms such information into BPMN elements, which can be interpreted and executed by a BPMS. Thus, our approach does not enforce any specific behaviour for the different responsibilities but new templates can be modelled to specify the interaction that best suits the activity requirements. Furthermore, libraries of templates can be created and reused in different processes. We provide a reference implementation and build a library of templates for a well-known set of responsibilities.

  4. Improving clinical models based on knowledge extracted from current datasets: a new approach.

    PubMed

    Mendes, D; Paredes, S; Rocha, T; Carvalho, P; Henriques, J; Morais, J

    2016-08-01

    The Cardiovascular Diseases (CVD) are the leading cause of death in the world, being prevention recognized to be a key intervention able to contradict this reality. In this context, although there are several models and scores currently used in clinical practice to assess the risk of a new cardiovascular event, they present some limitations. The goal of this paper is to improve the CVD risk prediction taking into account the current models as well as information extracted from real and recent datasets. This approach is based on a decision tree scheme in order to assure the clinical interpretability of the model. An innovative optimization strategy is developed in order to adjust the decision tree thresholds (rule structure is fixed) based on recent clinical datasets. A real dataset collected in the ambit of the National Registry on Acute Coronary Syndromes, Portuguese Society of Cardiology is applied to validate this work. In order to assess the performance of the new approach, the metrics sensitivity, specificity and accuracy are used. This new approach achieves sensitivity, a specificity and an accuracy values of, 80.52%, 74.19% and 77.27% respectively, which represents an improvement of about 26% in relation to the accuracy of the original score.

  5. The Pathogen- and Incidence-Based DALY Approach: An Appropriated Methodology for Estimating the Burden of Infectious Diseases

    PubMed Central

    Mangen, Marie-Josée J.; Plass, Dietrich; Havelaar, Arie H.; Gibbons, Cheryl L.; Cassini, Alessandro; Mühlberger, Nikolai; van Lier, Alies; Haagsma, Juanita A.; Brooke, R. John; Lai, Taavi; de Waure, Chiara; Kramarz, Piotr; Kretzschmar, Mirjam E. E.

    2013-01-01

    In 2009, the European Centre for Disease Prevention and Control initiated the ‘Burden of Communicable Diseases in Europe (BCoDE)’ project to generate evidence-based and comparable burden-of-disease estimates of infectious diseases in Europe. The burden-of-disease metric used was the Disability-Adjusted Life Year (DALY), composed of years of life lost due to premature death (YLL) and due to disability (YLD). To better represent infectious diseases, a pathogen-based approach was used linking incident cases to sequelae through outcome trees. Health outcomes were included if an evidence-based causal relationship between infection and outcome was established. Life expectancy and disability weights were taken from the Global Burden of Disease Study and alternative studies. Disease progression parameters were based on literature. Country-specific incidence was based on surveillance data corrected for underestimation. Non-typhoidal Salmonella spp. and Campylobacter spp. were used for illustration. Using the incidence- and pathogen-based DALY approach the total burden for Salmonella spp. and Campylobacter spp. was estimated at 730 DALYs and at 1,780 DALYs per year in the Netherlands (average of 2005–2007). Sequelae accounted for 56% and 82% of the total burden of Salmonella spp. and Campylobacter spp., respectively. The incidence- and pathogen-based DALY methodology allows in the case of infectious diseases a more comprehensive calculation of the disease burden as subsequent sequelae are fully taken into account. Not considering subsequent sequelae would strongly underestimate the burden of infectious diseases. Estimates can be used to support prioritisation and comparison of infectious diseases and other health conditions, both within a country and between countries. PMID:24278167

  6. Concept Based Approach for Adaptive Personalized Course Learning System

    ERIC Educational Resources Information Center

    Salahli, Mehmet Ali; Özdemir, Muzaffer; Yasar, Cumali

    2013-01-01

    One of the most important factors for improving the personalization aspects of learning systems is to enable adaptive properties to them. The aim of the adaptive personalized learning system is to offer the most appropriate learning path and learning materials to learners by taking into account their profiles. In this paper, a new approach to…

  7. Environmental accounting on a communal level: A tool to support environmental management and decision-making by communal executives.

    PubMed

    Kröger, G; Pietsch, J; Ufermann, K

    1999-01-01

    Starting from an ecological perspective of urban-industrial areas, environmental accounting is used to analyse and to evaluate which environmental impacts are the result of communal activities (e.g. the results of different kinds of water supply systems). Therefore, the anthropogenic fluxes, the changing quality of areas as well as the processes between the environmental fields are taken into account. The approach is based on methodical elements of te Life Cycle Analysis and the Environmental Impact Assessment. Looking at the 'urban systems' within the communal activities, 'ecological modelling' gives us a new and fuller picture of the spatial and temporal character of urban metabolism. The approach supports the perception of cumulative effects and the postponement of environmental problems and opens new horizons for process-oriented environmental planning within the community. Greater efficiency and a decrease in costs can be arrived at by leaving 'end of the pipe' strategies; opportunities for a better planning process and measures for different individuals and organisations can be drawn up. A data base which acts as a 'support system' implements the computer-aided approach to environmental accounting.

  8. Network-based Approaches in Pharmacology.

    PubMed

    Boezio, Baptiste; Audouze, Karine; Ducrot, Pierre; Taboureau, Olivier

    2017-10-01

    In drug discovery, network-based approaches are expected to spotlight our understanding of drug action across multiple layers of information. On one hand, network pharmacology considers the drug response in the context of a cellular or phenotypic network. On the other hand, a chemical-based network is a promising alternative for characterizing the chemical space. Both can provide complementary support for the development of rational drug design and better knowledge of the mechanisms underlying the multiple actions of drugs. Recent progress in both concepts is discussed here. In addition, a network-based approach using drug-target-therapy data is introduced as an example. © 2017 Wiley-VCH Verlag GmbH & Co. KGaA, Weinheim.

  9. Act global, but think local: accountability at the frontlines.

    PubMed

    Freedman, Lynn P; Schaaf, Marta

    2013-11-01

    There is a worrying divergence between the way that sexual and reproductive health and rights problems and solutions are framed in advocacy at the global level and the complex reality that people experience in health services on the ground. An analysis of approaches to accountability used in advocacy at these different levels highlights the different assumptions at play as to how change happens. This paper makes the case for a reinvigorated approach to accountability that begins with the dynamics of power at the frontlines, where people encounter health providers and institutions. Conventional approaches to accountability avoid grappling with these dynamics, and as a result, many accountability efforts do not lead to transformative change. Implementation science and systems science are promising sources for fresh approaches, beginning with the understanding of health systems as complex adaptive systems embedded in the broader political dynamics of their societies. By drawing insights from disciplines such as political economy, ethnography, and organizational change management - and applying them creatively to the experience of people in health systems - the workings of power can begin to be uncovered and tackled, sharpening accountability towards those whose health and rights are at stake and generating meaningful change. Copyright © 2013 Reproductive Health Matters. Published by Elsevier Ltd. All rights reserved.

  10. An Accounting Program Merit Pay Survey

    ERIC Educational Resources Information Center

    Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.; Wagner, Andrew

    2010-01-01

    Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. Before the effectiveness of merit-based salary plans can be examined empirically, it must be determined which accounting programs use such a system. In this study, the 852 accounting programs in the United…

  11. Using Curriculum-Based Assessment and Curriculum-Based Measurement to Guide Elementary Mathematics Instruction: Effect on Individual and Group Accountability Scores

    ERIC Educational Resources Information Center

    VanDerHeyden, Amanda M.; Burns, Matthew K.

    2005-01-01

    No Child Left Behind mandates accountability data for school districts. This mandate has led to increased attention to instruction and academic remediation among educational researchers. The current study used schoolwide curriculum-based assessment (CBA) and curriculum-based measurement (CBM) data to plan and deliver mathematics instruction to…

  12. A data base approach for prediction of deforestation-induced mass wasting events

    NASA Technical Reports Server (NTRS)

    Logan, T. L.

    1981-01-01

    A major topic of concern in timber management is determining the impact of clear-cutting on slope stability. Deforestation treatments on steep mountain slopes have often resulted in a high frequency of major mass wasting events. The Geographic Information System (GIS) is a potentially useful tool for predicting the location of mass wasting sites. With a raster-based GIS, digitally encoded maps of slide hazard parameters can be overlayed and modeled to produce new maps depicting high probability slide areas. The present investigation has the objective to examine the raster-based information system as a tool for predicting the location of the clear-cut mountain slopes which are most likely to experience shallow soil debris avalanches. A literature overview is conducted, taking into account vegetation, roads, precipitation, soil type, slope-angle and aspect, and models predicting mass soil movements. Attention is given to a data base approach and aspects of slide prediction.

  13. Accounting for sampling error when inferring population synchrony from time-series data: a Bayesian state-space modelling approach with applications.

    PubMed

    Santin-Janin, Hugues; Hugueny, Bernard; Aubry, Philippe; Fouchet, David; Gimenez, Olivier; Pontier, Dominique

    2014-01-01

    Data collected to inform time variations in natural population size are tainted by sampling error. Ignoring sampling error in population dynamics models induces bias in parameter estimators, e.g., density-dependence. In particular, when sampling errors are independent among populations, the classical estimator of the synchrony strength (zero-lag correlation) is biased downward. However, this bias is rarely taken into account in synchrony studies although it may lead to overemphasizing the role of intrinsic factors (e.g., dispersal) with respect to extrinsic factors (the Moran effect) in generating population synchrony as well as to underestimating the extinction risk of a metapopulation. The aim of this paper was first to illustrate the extent of the bias that can be encountered in empirical studies when sampling error is neglected. Second, we presented a space-state modelling approach that explicitly accounts for sampling error when quantifying population synchrony. Third, we exemplify our approach with datasets for which sampling variance (i) has been previously estimated, and (ii) has to be jointly estimated with population synchrony. Finally, we compared our results to those of a standard approach neglecting sampling variance. We showed that ignoring sampling variance can mask a synchrony pattern whatever its true value and that the common practice of averaging few replicates of population size estimates poorly performed at decreasing the bias of the classical estimator of the synchrony strength. The state-space model used in this study provides a flexible way of accurately quantifying the strength of synchrony patterns from most population size data encountered in field studies, including over-dispersed count data. We provided a user-friendly R-program and a tutorial example to encourage further studies aiming at quantifying the strength of population synchrony to account for uncertainty in population size estimates.

  14. Accounting for Sampling Error When Inferring Population Synchrony from Time-Series Data: A Bayesian State-Space Modelling Approach with Applications

    PubMed Central

    Santin-Janin, Hugues; Hugueny, Bernard; Aubry, Philippe; Fouchet, David; Gimenez, Olivier; Pontier, Dominique

    2014-01-01

    Background Data collected to inform time variations in natural population size are tainted by sampling error. Ignoring sampling error in population dynamics models induces bias in parameter estimators, e.g., density-dependence. In particular, when sampling errors are independent among populations, the classical estimator of the synchrony strength (zero-lag correlation) is biased downward. However, this bias is rarely taken into account in synchrony studies although it may lead to overemphasizing the role of intrinsic factors (e.g., dispersal) with respect to extrinsic factors (the Moran effect) in generating population synchrony as well as to underestimating the extinction risk of a metapopulation. Methodology/Principal findings The aim of this paper was first to illustrate the extent of the bias that can be encountered in empirical studies when sampling error is neglected. Second, we presented a space-state modelling approach that explicitly accounts for sampling error when quantifying population synchrony. Third, we exemplify our approach with datasets for which sampling variance (i) has been previously estimated, and (ii) has to be jointly estimated with population synchrony. Finally, we compared our results to those of a standard approach neglecting sampling variance. We showed that ignoring sampling variance can mask a synchrony pattern whatever its true value and that the common practice of averaging few replicates of population size estimates poorly performed at decreasing the bias of the classical estimator of the synchrony strength. Conclusion/Significance The state-space model used in this study provides a flexible way of accurately quantifying the strength of synchrony patterns from most population size data encountered in field studies, including over-dispersed count data. We provided a user-friendly R-program and a tutorial example to encourage further studies aiming at quantifying the strength of population synchrony to account for uncertainty in

  15. Accountability--A Historical Perspective.

    ERIC Educational Resources Information Center

    Keefover, Karen Shade

    1983-01-01

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

  16. An initial approach towards quality of service based Spectrum Trading

    NASA Astrophysics Data System (ADS)

    Bastidas, Carlos E. Caicedo; Vanhoy, Garret; Volos, Haris I.; Bose, Tamal

    Spectrum scarcity has become an important issue as demands for higher data rates increase in diverse wireless applications and aerospace communication scenarios. To address this problem, it becomes necessary to manage radio spectrum assignment in a way that optimizes the distribution of spectrum resources among several users while taking into account the quality of service (QoS) characteristics desired by the users of spectrum. In this paper, a novel approach to managing spectrum assignment based on Spectrum Trading (ST) will be presented. Market based spectrum assignment mechanisms such as spectrum trading are of growing interest to many spectrum management agencies that are planning to increase the use of these mechanisms for spectrum management and reduce their emphasis on command and control methods. This paper presents some of our initial work into incorporating quality of service information into the mechanisms that determine how spectrum should be traded when using a spectrum exchange. Through simulations and a testbed implementation of a QoS aware spectrum exchange our results show the viability of using QoS based mechanisms in spectrum trading and in the enhancement of dynamic spectrum assignment systems.

  17. A Commentary on "Updating the Duplex Design for Test-Based Accountability in the Twenty-First Century"

    ERIC Educational Resources Information Center

    Brandt, Steffen

    2010-01-01

    This article presents the author's commentary on "Updating the Duplex Design for Test-Based Accountability in the Twenty-First Century," in which Isaac I. Bejar and E. Aurora Graf propose the application of a test design--the duplex design (which was proposed in 1988 by Bock and Mislevy) for application in current accountability assessments.…

  18. Quantum chemical approaches in structure-based virtual screening and lead optimization

    NASA Astrophysics Data System (ADS)

    Cavasotto, Claudio N.; Adler, Natalia S.; Aucar, Maria G.

    2018-05-01

    Today computational chemistry is a consolidated tool in drug lead discovery endeavors. Due to methodological developments and to the enormous advance in computer hardware, methods based on quantum mechanics (QM) have gained great attention in the last 10 years, and calculations on biomacromolecules are becoming increasingly explored, aiming to provide better accuracy in the description of protein-ligand interactions and the prediction of binding affinities. In principle, the QM formulation includes all contributions to the energy, accounting for terms usually missing in molecular mechanics force-fields, such as electronic polarization effects, metal coordination, and covalent binding; moreover, QM methods are systematically improvable, and provide a greater degree of transferability. In this mini-review we present recent applications of explicit QM-based methods in small-molecule docking and scoring, and in the calculation of binding free-energy in protein-ligand systems. Although the routine use of QM-based approaches in an industrial drug lead discovery setting remains a formidable challenging task, it is likely they will increasingly become active players within the drug discovery pipeline.

  19. Trait-based approaches in the analysis of stream fish communities

    USGS Publications Warehouse

    Frimpong, Emmanuel; Angermeier, Paul

    2010-01-01

    Species traits are used to study the functional organization of fish communities for a range of reasons, from simply reducing data dimensionality to providing mechanistic explanations for observed variation in communities. Ecological and life history traits have been used to understand the basic ecology of fishes and predict (1) species and community responses to habitat and climate alteration, and (2) species extinction, species invasion, and community homogenization. Many approaches in this arena have been developed during the past three decades, but they often have not been integrated with related ecological concepts or subdisciplines, which has led to confusion in terminology. We review 102 studies of species traits and then summarize patterns in traits being used and questions being addressed with trait-based approaches. Overall, studies of fish–habitat relationships that apply habitat templates and hierarchical filters dominate our sample; the most frequently used traits are related to feeding. We define and show the relationships among key terms such as fundamental and realized niches; functional traits, performance, and fitness; tactic, trait-state, syndromes, and strategies; and guilds and functional groups. We propose accelerating research to (1) quantify trait plasticity, (2) identify traits useful for testing ecological hypotheses, (3) model habitat and biotic interactions in communities while explicitly accounting for phylogenetic relationships, (4) explore how traits control community assembly, and (5) document the importance of traits in fish– community responses to anthropogenic change and in delivering ecosystem services. Further synthesis of these topics is still needed to develop concepts, models, and principles that can unify the disparate approaches taken in trait-based analysis of fish communities, link fish community ecology to general community ecology, and inform sustainable management of ecosystems.

  20. Comparison of ocean mass content change from direct and inversion based approaches

    NASA Astrophysics Data System (ADS)

    Uebbing, Bernd; Kusche, Jürgen; Rietbroek, Roelof

    2017-04-01

    The GRACE satellite mission provides an indispensable tool for measuring oceanic mass variations. Such time series are essential to separate global mean sea level rise in thermosteric and mass driven contributions, and thus to constrain ocean heat content and (deep) ocean warming when viewed together with altimetry and Argo data. However, published estimates over the GRACE era differ, not only depending on the time window considered. Here, we will look into sources of such differences with direct and inverse approaches. Deriving ocean mass time series requires several processing steps; choosing a GRACE (and altimetry and Argo) product, data coverage, masks and filters to be applied in either spatial or spectral domain, corrections related to spatial leakage, GIA and geocenter motion need to be accounted for. In this study, we quantify the effects of individual processing choices and assumptions of the direct and inversion based approaches to derive ocean mass content change. Furthermore, we compile the different estimates from existing literature and sources, to highlight the differences.

  1. Grading Innovation in an International Marketing Course: Promoting Student Collaboration and Individual Accountability

    ERIC Educational Resources Information Center

    Chelminski, Piotr

    2017-01-01

    In this article, the author proposes an innovative, exam-based homework grading method to facilitate both collaboration among students and individual accountability while learning a complex theory and applying it to solve a problem. Results from this novel approach to grading a "comparative advantage theory" homework assignment, using an…

  2. The social accountability of doctors: a relationship based framework for understanding emergent community concepts of caring.

    PubMed

    Green-Thompson, Lionel P; McInerney, Patricia; Woollard, Bob

    2017-04-12

    Social accountability is defined as the responsibility of institutions to respond to the health priorities of a community. There is an international movement towards the education of health professionals who are accountable to communities. There is little evidence of how communities experience or articulate this accountability. In this grounded theory study eight community based focus group discussions were conducted in rural and urban South Africa to explore community members' perceptions of the social accountability of doctors. The discussions were conducted across one urban and two rural provinces. Group discussions were recorded and transcribed verbatim. Initial coding was done and three main themes emerged following data analysis: the consultation as a place of love and respect (participants have an expectation of care yet are often engaged with disregard); relationships of people and systems (participants reflect on their health priorities and the links with the social determinants of health) and Ubuntu as engagement of the community (reflected in their expectation of Ubuntu based relationships as well as part of the education system). These themes were related through a framework which integrates three levels of relationship: a central community of reciprocal relationships with the doctor-patient relationship as core; a level in which the systems of health and education interact and together with social determinants of health mediate the insertion of communities into a broader discourse. An ubuntu framing in which the tensions between vulnerability and power interact and reflect rights and responsibility. The space between these concepts is important for social accountability. Social accountability has been a concept better articulated by academics and centralized agencies. Communities bring a richer dimension to social accountability through their understanding of being human and caring. This study also creates the connection between ubuntu and social

  3. Developing a professional approach to work-based assessments in rheumatology.

    PubMed

    Haines, Catherine; Dennick, Reg; da Silva, José António P

    2013-04-01

    This chapter discusses how doctors in key European countries develop and maintain professional standards of clinical knowledge in their specialism, rheumatology, with particular reference to how they are assessed in the workplace. The authors discuss key educational theories related to learning and assessment, including experiential learning, reflective practice, how formative and summative assessments drive experiential learning and the essential principles of reliability and validity. This chapter also considers the challenge of ensuring that professional attitudes towards assessment and reflective practice are developed alongside cognitive and practical skills, with reference to current frameworks, including the UK and North America. The chapter lists, describes and explains the main summative assessments used in postgraduate medicine in the UK. We advocate the development of the professional reflective-practitioner attitude as the best way of approaching the range of work-based assessments that trainees need to engage in. Our account concludes by briefly discussing the barriers that may impede professional approaches to assessing competence in rheumatology. A summary states how individual practitioners may contribute to a more effective process in their roles as assessors and trainees. Copyright © 2013. Published by Elsevier Ltd.

  4. The Role of the State Education Agency (SEA) in Influencing the Statewide Adoption of Computer-Based K12 Accountability Assessments

    ERIC Educational Resources Information Center

    Cano, Diana Wright

    2017-01-01

    State Education Agencies (SEAs) face challenges to the implementation of computer-based accountability assessments. The change in the accountability assessments from paper-based to computer-based demands action from the states to enable schools and districts to build their technical capacity, train the staff, provide practice opportunities to the…

  5. Historicizing and Contextualizing Global Policy Discourses: Test- and Standards-Based Accountabilities in Education

    ERIC Educational Resources Information Center

    Lingard, Bob

    2013-01-01

    This paper in commenting on the contributions to this special number demonstrates the necessity of historicizing and contextualizing the rise of test- and standards-based modes of accountability in contemporary education policy globally. Both are imperative for understanding specific national manifestations of what has become a globalized…

  6. What do District Health Planners in Tanzania think about improving priority setting using 'Accountability for Reasonableness'?

    PubMed Central

    Mshana, Simon; Shemilu, Haji; Ndawi, Benedict; Momburi, Roman; Olsen, Oystein Evjen; Byskov, Jens; Martin, Douglas K

    2007-01-01

    Background Priority setting in every health system is complex and difficult. In less wealthy countries the dominant approach to priority setting has been Burden of Disease (BOD) and cost-effectiveness analysis (CEA), which is helpful, but insufficient because it focuses on a narrow range of values – need and efficiency – and not the full range of relevant values, including legitimacy and fairness. 'Accountability for reasonableness' is a conceptual framework for legitimate and fair priority setting and is empirically based and ethically justified. It connects priority setting to broader, more fundamental, democratic deliberative processes that have an impact on social justice and equity. Can 'accountability for reasonableness' be helpful for improving priority setting in less wealthy countries? Methods In 2005, Tanzanian scholars from the Primary Health Care Institute (PHCI) conducted 6 capacity building workshops with senior health staff, district planners and managers, and representatives of the Tanzanian Ministry of Health to discussion improving priority setting in Tanzania using 'accountability for reasonableness'. The purpose of this paper is to describe this initiative and the participants' views about the approach. Results The approach to improving priority setting using 'accountability for reasonableness' was viewed by district decision makers with enthusiastic favour because it was the first framework that directly addressed their priority setting concerns. High level Ministry of Health participants were also very supportive of the approach. Conclusion Both Tanzanian district and governmental health planners viewed the 'accountability for reasonableness' approach with enthusiastic favour because it was the first framework that directly addressed their concerns. PMID:17997824

  7. On Theoretical Limits of Dynamic Model Updating Using a Sensitivity-Based Approach

    NASA Astrophysics Data System (ADS)

    GOLA, M. M.; SOMÀ, A.; BOTTO, D.

    2001-07-01

    The present work deals with the determination of the newly discovered conditions necessary for model updating with the eigensensitivity approach. The treatment concerns the maximum number of identifiable parameters regarding the structure of the eigenvectors derivatives. A mathematical demonstration is based on the evaluation of the rank of the least-squares matrix and produces the algebraic limiting conditions. Numerical application to a lumped parameter structure is employed to validate the mathematical limits taking into account different subsets of mode shapes. The demonstration is extended to the calculation of the eigenvector derivatives with both the Fox and Kapoor, and Nelson methods. III conditioning of the least-squares sensitivity matrix is revealed through the covariance jump.

  8. Accounting Technology Associate Degree. Louisiana Technical Education Program and Course Standards. Competency-Based Postsecondary Curriculum Outline from Bulletin 1822.

    ERIC Educational Resources Information Center

    Louisiana State Dept. of Education, Baton Rouge. Div. of Vocational Education.

    This document outlines the curriculum of Louisiana's accounting technology associate degree program, which is a 6-term (77-credit hour) competency-based program designed to prepare students for employment as accounting technicians providing technical administrative support to professional accountants and other financial management personnel.…

  9. A distributed predictive control approach for periodic flow-based networks: application to drinking water systems

    NASA Astrophysics Data System (ADS)

    Grosso, Juan M.; Ocampo-Martinez, Carlos; Puig, Vicenç

    2017-10-01

    This paper proposes a distributed model predictive control approach designed to work in a cooperative manner for controlling flow-based networks showing periodic behaviours. Under this distributed approach, local controllers cooperate in order to enhance the performance of the whole flow network avoiding the use of a coordination layer. Alternatively, controllers use both the monolithic model of the network and the given global cost function to optimise the control inputs of the local controllers but taking into account the effect of their decisions over the remainder subsystems conforming the entire network. In this sense, a global (all-to-all) communication strategy is considered. Although the Pareto optimality cannot be reached due to the existence of non-sparse coupling constraints, the asymptotic convergence to a Nash equilibrium is guaranteed. The resultant strategy is tested and its effectiveness is shown when applied to a large-scale complex flow-based network: the Barcelona drinking water supply system.

  10. Modelling the Immune Response to Cancer: An Individual-Based Approach Accounting for the Difference in Movement Between Inactive and Activated T Cells.

    PubMed

    Macfarlane, Fiona R; Lorenzi, Tommaso; Chaplain, Mark A J

    2018-06-01

    A growing body of experimental evidence indicates that immune cells move in an unrestricted search pattern if they are in the pre-activated state, whilst they tend to stay within a more restricted area upon activation induced by the presence of tumour antigens. This change in movement is not often considered in the existing mathematical models of the interactions between immune cells and cancer cells. With the aim to fill such a gap in the existing literature, in this work we present a spatially structured individual-based model of tumour-immune competition that takes explicitly into account the difference in movement between inactive and activated immune cells. In our model, a Lévy walk is used to capture the movement of inactive immune cells, whereas Brownian motion is used to describe the movement of antigen-activated immune cells. The effects of activation of immune cells, the proliferation of cancer cells and the immune destruction of cancer cells are also modelled. We illustrate the ability of our model to reproduce qualitatively the spatial trajectories of immune cells observed in experimental data of single-cell tracking. Computational simulations of our model further clarify the conditions for the onset of a successful immune action against cancer cells and may suggest possible targets to improve the efficacy of cancer immunotherapy. Overall, our theoretical work highlights the importance of taking into account spatial interactions when modelling the immune response to cancer cells.

  11. Undergraduate Accounting Students: Prepared for the Workplace?

    ERIC Educational Resources Information Center

    Towers-Clark, Jane

    2015-01-01

    Purpose: This paper aims to explore and investigate student perceptions as to what generic skills they considered were important for accountants and to what extent these skills were developed by their programme of study. Design/methodology/approach: Data gathered from 357 UK undergraduate accounting degree graduates were used to develop insights…

  12. Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services. Monograph

    ERIC Educational Resources Information Center

    Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.

    2010-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…

  13. The Influence of Performance-Based Accountability on the Distribution of Teacher Salary Increases

    ERIC Educational Resources Information Center

    Bifulco, Robert

    2010-01-01

    This study examines how aspects of a district's institutional and policy environment influence the distribution of teacher salary increases. The primary hypothesis tested is that statewide performance-based accountability policies influence the extent to which districts backload teacher salary increases. I use data on teacher salaries from the…

  14. Accountable priority setting for trust in health systems--the need for research into a new approach for strengthening sustainable health action in developing countries.

    PubMed

    Byskov, Jens; Bloch, Paul; Blystad, Astrid; Hurtig, Anna-Karin; Fylkesnes, Knut; Kamuzora, Peter; Kombe, Yeri; Kvåle, Gunnar; Marchal, Bruno; Martin, Douglas K; Michelo, Charles; Ndawi, Benedict; Ngulube, Thabale J; Nyamongo, Isaac; Olsen, Oystein E; Onyango-Ouma, Washington; Sandøy, Ingvild F; Shayo, Elizabeth H; Silwamba, Gavin; Songstad, Nils Gunnar; Tuba, Mary

    2009-10-24

    Despite multiple efforts to strengthen health systems in low and middle income countries, intended sustainable improvements in health outcomes have not been shown. To date most priority setting initiatives in health systems have mainly focused on technical approaches involving information derived from burden of disease statistics, cost effectiveness analysis, and published clinical trials. However, priority setting involves value-laden choices and these technical approaches do not equip decision-makers to address a broader range of relevant values - such as trust, equity, accountability and fairness - that are of concern to other partners and, not least, the populations concerned. A new focus for priority setting is needed.Accountability for Reasonableness (AFR) is an explicit ethical framework for legitimate and fair priority setting that provides guidance for decision-makers who must identify and consider the full range of relevant values. AFR consists of four conditions: i) relevance to the local setting, decided by agreed criteria; ii) publicizing priority-setting decisions and the reasons behind them; iii) the establishment of revisions/appeal mechanisms for challenging and revising decisions; iv) the provision of leadership to ensure that the first three conditions are met.REACT - "REsponse to ACcountable priority setting for Trust in health systems" is an EU-funded five-year intervention study started in 2006, which is testing the application and effects of the AFR approach in one district each in Kenya, Tanzania and Zambia. The objectives of REACT are to describe and evaluate district-level priority setting, to develop and implement improvement strategies guided by AFR and to measure their effect on quality, equity and trust indicators. Effects are monitored within selected disease and programme interventions and services and within human resources and health systems management. Qualitative and quantitative methods are being applied in an action research

  15. Patient-specific Monte Carlo-based dose-kernel approach for inverse planning in afterloading brachytherapy.

    PubMed

    D'Amours, Michel; Pouliot, Jean; Dagnault, Anne; Verhaegen, Frank; Beaulieu, Luc

    2011-12-01

    Brachytherapy planning software relies on the Task Group report 43 dosimetry formalism. This formalism, based on a water approximation, neglects various heterogeneous materials present during treatment. Various studies have suggested that these heterogeneities should be taken into account to improve the treatment quality. The present study sought to demonstrate the feasibility of incorporating Monte Carlo (MC) dosimetry within an inverse planning algorithm to improve the dose conformity and increase the treatment quality. The method was based on precalculated dose kernels in full patient geometries, representing the dose distribution of a brachytherapy source at a single dwell position using MC simulations and the Geant4 toolkit. These dose kernels are used by the inverse planning by simulated annealing tool to produce a fast MC-based plan. A test was performed for an interstitial brachytherapy breast treatment using two different high-dose-rate brachytherapy sources: the microSelectron iridium-192 source and the electronic brachytherapy source Axxent operating at 50 kVp. A research version of the inverse planning by simulated annealing algorithm was combined with MC to provide a method to fully account for the heterogeneities in dose optimization, using the MC method. The effect of the water approximation was found to depend on photon energy, with greater dose attenuation for the lower energies of the Axxent source compared with iridium-192. For the latter, an underdosage of 5.1% for the dose received by 90% of the clinical target volume was found. A new method to optimize afterloading brachytherapy plans that uses MC dosimetric information was developed. Including computed tomography-based information in MC dosimetry in the inverse planning process was shown to take into account the full range of scatter and heterogeneity conditions. This led to significant dose differences compared with the Task Group report 43 approach for the Axxent source. Copyright © 2011

  16. A data-driven wavelet-based approach for generating jumping loads

    NASA Astrophysics Data System (ADS)

    Chen, Jun; Li, Guo; Racic, Vitomir

    2018-06-01

    This paper suggests an approach to generate human jumping loads using wavelet transform and a database of individual jumping force records. A total of 970 individual jumping force records of various frequencies were first collected by three experiments from 147 test subjects. For each record, every jumping pulse was extracted and decomposed into seven levels by wavelet transform. All the decomposition coefficients were stored in an information database. Probability distributions of jumping cycle period, contact ratio and energy of the jumping pulse were statistically analyzed. Inspired by the theory of DNA recombination, an approach was developed by interchanging the wavelet coefficients between different jumping pulses. To generate a jumping force time history with N pulses, wavelet coefficients were first selected randomly from the database at each level. They were then used to reconstruct N pulses by the inverse wavelet transform. Jumping cycle periods and contract ratios were then generated randomly based on their probabilistic functions. These parameters were assigned to each of the N pulses which were in turn scaled by the amplitude factors βi to account for energy relationship between successive pulses. The final jumping force time history was obtained by linking all the N cycles end to end. This simulation approach can preserve the non-stationary features of the jumping load force in time-frequency domain. Application indicates that this approach can be used to generate jumping force time history due to single people jumping and also can be extended further to stochastic jumping loads due to groups and crowds.

  17. A Systematic Approach for Model-Based Aircraft Engine Performance Estimation

    NASA Technical Reports Server (NTRS)

    Simon, Donald L.; Garg, Sanjay

    2010-01-01

    A requirement for effective aircraft engine performance estimation is the ability to account for engine degradation, generally described in terms of unmeasurable health parameters such as efficiencies and flow capacities related to each major engine module. This paper presents a linear point design methodology for minimizing the degradation-induced error in model-based aircraft engine performance estimation applications. The technique specifically focuses on the underdetermined estimation problem, where there are more unknown health parameters than available sensor measurements. A condition for Kalman filter-based estimation is that the number of health parameters estimated cannot exceed the number of sensed measurements. In this paper, the estimated health parameter vector will be replaced by a reduced order tuner vector whose dimension is equivalent to the sensed measurement vector. The reduced order tuner vector is systematically selected to minimize the theoretical mean squared estimation error of a maximum a posteriori estimator formulation. This paper derives theoretical estimation errors at steady-state operating conditions, and presents the tuner selection routine applied to minimize these values. Results from the application of the technique to an aircraft engine simulation are presented and compared to the estimation accuracy achieved through conventional maximum a posteriori and Kalman filter estimation approaches. Maximum a posteriori estimation results demonstrate that reduced order tuning parameter vectors can be found that approximate the accuracy of estimating all health parameters directly. Kalman filter estimation results based on the same reduced order tuning parameter vectors demonstrate that significantly improved estimation accuracy can be achieved over the conventional approach of selecting a subset of health parameters to serve as the tuner vector. However, additional development is necessary to fully extend the methodology to Kalman filter-based

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

    PubMed

    Gray, Bradford H; Schlesinger, Mark

    2009-01-01

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

  19. Defining the Role of Academics in Accountability

    ERIC Educational Resources Information Center

    El-Khawas, Elaine

    2009-01-01

    The policy debate on accountability in higher education has been vigorous in many countries, but it has focused primarily on broad objectives or approaches. Limited attention has been paid to the mechanisms by which universities would implement accountability objectives and to the critical role of academics in developing ways to assess learning…

  20. Account planning: applying an advertising discipline to health communication and social marketing.

    PubMed

    Mackert, Michael

    2012-01-01

    As health marketers seek new models to design campaigns, the advertising discipline of account planning offers an approach that can improve campaign development. The underlying principle of account planning is to bring the consumer perspective to all phases of campaign development, primarily through qualitative formative research. Account planners design the overall communication strategy and contribute to creative development of individual executions. The creative brief, a primary tool of account planning, is especially useful in conceptualizing campaigns. This report discusses the history and approach of account planning, followed by an example of account planning in the design of a social marketing campaign.

  1. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted Accounting...

  2. The Effect of Student-Centered Approaches on Students' Interest and Achievement in Science: Relevant Topic-Based, Open and Guided Inquiry-Based, and Discussion-Based Approaches

    NASA Astrophysics Data System (ADS)

    Kang, Jingoo; Keinonen, Tuula

    2017-04-01

    Since students have lost their interest in school science, several student-centered approaches, such as using topics that are relevant for students, inquiry-based learning, and discussion-based learning have been implemented to attract pupils into science. However, the effect of these approaches was usually measured in small-scale research, and thus, the large-scale evidence supporting student-centered approaches in general use is insufficient. Accordingly, this study aimed to investigate the effect of student-centered approaches on students' interest and achievement by analyzing a large-scale data set derived from Program for International Student Assessment (PISA) 2006, to add evidence for advocating these approaches in school science, and to generalize the effects on a large population. We used Finnish PISA 2006 data, which is the most recent data that measures science literacy and that contains relevant variables for the constructs of this study. As a consequence of the factor analyses, four teaching methods were grouped as student-centered approaches (relevant topic-based, open and guided inquiry-based, and discussion-based approaches in school science) from the Finnish PISA 2006 sample. The structural equation modeling result indicated that using topics relevant for students positively affected students' interest and achievement in science. Guided inquiry-based learning was also indicated as a strong positive predictor for students' achievement, and its effect was also positively associated with students' interest. On the other hand, open inquiry-based learning was indicated as a strong negative predictor for students' achievement, as was using discussion in school science. Implications and limitations of the study were discussed.

  3. 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.

  4. Modeling habitat dynamics accounting for possible misclassification

    USGS Publications Warehouse

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

    2012-01-01

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

  5. A risk based approach for SSTO/TSTO comparisons

    NASA Astrophysics Data System (ADS)

    Greenberg, Joel S.

    1996-03-01

    An approach has been developed for performing early comparisons of transportation architectures explicitly taking into account quantitative measures of uncertainty and resulting risk. Risk considerations are necessary since the transportation systems are likely to have significantly different levels of risk, both because of differing degrees of freedom in achieving desired performance levels and their different states of development and utilization. The approach considers the uncertainty of achievement of technology goals, effect that the achieved technology level will have on transportation system performance and the relationship between system performance/capability and the ability to accommodate variations in payload mass. The consequences of system performance are developed in terms of nonrecurring, recurring, and the present value of transportation system life cycle costs.

  6. Does Accumulated Knowledge Impact Academic Performance in Cost Accounting?

    ERIC Educational Resources Information Center

    Alanzi, Khalid A.; Alfraih, Mishari M.

    2017-01-01

    Purpose: This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares…

  7. Place-based pedagogy in the era of accountability: An action research study

    NASA Astrophysics Data System (ADS)

    Saracino, Peter C.

    Today's most common method of teaching biology---driven by calls for standardization and high-stakes testing---relies on a standards-based, de-contextualized approach to education. This results in "one size fits all" curriculums that ignore local contexts relevant to students' lives, discourage student engagement and ultimately work against a deep and lasting understanding of content. In contrast, place-based education---a pedagogical paradigm grounded in situated cognition and the progressive education tradition of John Dewey---utilizes the community as an integrating context for learning. It encourages the growth of school-community partnerships with an eye towards raising student achievement while also drawing students into the economic, political, social and ecological life of their communities. Such an approach seeks to provide students with learning experiences that are both academically significant and valuable to their communities. This study explores how high school science teachers can capitalize on the rich affordances offered by a place-based approach despite the constraints imposed by a state-mandated curriculum and high-stakes testing. Using action research, I designed, implemented, evaluated and refined an intervention that grounded a portion of a Living Environment high school course I teach in a place-based experience. This experience served as a unique anchoring event to contextualize students' learning of other required core topics. The overarching question framing this study is: How can science teachers capitalize on the rich affordances offered by a place-based approach despite the constraints imposed by a state-mandated curriculum and high-stakes testing? The following more specific questions were explored within the context of the intervention: (1) Which elements of the place-based paradigm could I effectively integrate into a Living Environment course? (2) In what ways would this integration impact students' interest? (3) In what ways would

  8. Model Accounting Program. Adopters Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  9. A conceptual approach to a citizens' observatory--supporting community-based environmental governance.

    PubMed

    Liu, Hai-Ying; Kobernus, Mike; Broday, David; Bartonova, Alena

    2014-12-12

    In recent years there has been a trend to view the Citizens' Observatory as an increasingly essential tool that provides an approach for better observing, understanding, protecting and enhancing our environment. However, there is no consensus on how to develop such a system, nor is there any agreement on what a Citizens' Observatory is and what results it could produce. The increase in the prevalence of Citizens' Observatories globally has been mirrored by an increase in the number of variables that are monitored, the number of monitoring locations and the types of participating citizens. This calls for a more integrated approach to handle the emerging complexities involved in this field, but before this can be achieved, it is essential to establish a common foundation for Citizens' Observatories and their usage. There are many aspects to a Citizens' Observatory. One view is that its essence is a process that involves environmental monitoring, information gathering, data management and analysis, assessment and reporting systems. Hence, it requires the development of novel monitoring technologies and of advanced data management strategies to capture, analyse and survey the data, thus facilitating their exploitation for policy and society. Practically, there are many challenges in implementing the Citizens' Observatory approach, such as ensuring effective citizens' participation, dealing with data privacy, accounting for ethical and security requirements, and taking into account data standards, quality and reliability. These concerns all need to be addressed in a concerted way to provide a stable, reliable and scalable Citizens' Observatory programme. On the other hand, the Citizens' Observatory approach carries the promise of increasing the public's awareness to risks in their environment, which has a corollary economic value, and enhancing data acquisition at low or no cost. In this paper, we first propose a conceptual framework for a Citizens' Observatory

  10. The Social Organization of School Counseling in the Era of Standards-Based Accountability

    ERIC Educational Resources Information Center

    Dorsey, Alexander C.

    2011-01-01

    The reform policies of standards-based accountability, as outlined in NCLB, impede the functioning of school counseling programs and the delivery of services to students. Although recent studies have focused on the transformation of the school counseling profession, a gap exists in the literature with regard to how the experiences of school…

  11. A network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption

    NASA Astrophysics Data System (ADS)

    Zhu, Lijuan; Liu, Jingao

    2013-07-01

    This paper describes a network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption. This protocol can provide every bank user a safe and effective way to manage his own bank account, and also can effectively prevent the hacker attacks and bank clerk crime, so that it is absolute to guarantee the legitimate rights and interests of bank users.

  12. Structuring a Competency-Based Accounting Communication Course at the Graduate Level

    ERIC Educational Resources Information Center

    Sharifi, Mohsen; McCombs, Gary B.; Fraser, Linda Lussy; McCabe, Robert K.

    2009-01-01

    The authors describe a graduate capstone accounting class as a basis for building communication skills desired by both accounting practitioners and accounting faculty. An academic service-learning (ASL) component is included. Adopted as a required class for a master of science degree in accounting at two universities, this course supports…

  13. An Evidence-Based Public Health Approach to Injury Priorities and Prevention. Recommendations for the U.S. Military

    DTIC Science & Technology

    2010-01-01

    account for about 35% of such medical evacu- tions, compared to 16% for battle injuries and 7% for igestive diseases, the leading non -injury reason for...organization such as the military to successfully pre- ent injuries, it is necessary for each of the fıve functional lements to be operating. Although the...fırst applied the evidence-based able 1. Functional steps of the public health approach t Functional step of prevention process Description of function 1

  14. The Promise of Dynamic Systems Approaches for an Integrated Account of Human Development.

    ERIC Educational Resources Information Center

    Lewis, Marc D.

    2000-01-01

    Argues that dynamic systems approaches may provide an explanatory framework based on general scientific principles for developmental psychology, using principles of self-organization to explain how novel forms emerge without predetermination and become increasingly complex with development. Contends that self-organization provides a single…

  15. Working toward More Engaged and Successful Accounting Students: A Balanced Scorecard Approach

    ERIC Educational Resources Information Center

    Fredin, Amy; Fuchsteiner, Peter; Portz, Kris

    2015-01-01

    Prior research indicates that student engagement is the key to student success, as measured by college grades, degree completion, and graduate school enrollment. We propose a set of goals and objectives for accounting students, in particular, to help them become engaged not only in the educational process, but also in the accounting profession.…

  16. An Approach to Improving the Learning Experience for First Year Accounting Curriculum

    ERIC Educational Resources Information Center

    Kirkham, Ross

    2013-01-01

    The purpose of this paper is to present a theoretical model to address design and assessment of accounting practice sets that will enhance learning and provide clearer learning outcomes for first year accounting students. The paper explores extant literature in developing an action plan that can be followed to maximise learning outcomes for first…

  17. Cognition-Based Approaches for High-Precision Text Mining

    ERIC Educational Resources Information Center

    Shannon, George John

    2017-01-01

    This research improves the precision of information extraction from free-form text via the use of cognitive-based approaches to natural language processing (NLP). Cognitive-based approaches are an important, and relatively new, area of research in NLP and search, as well as linguistics. Cognitive approaches enable significant improvements in both…

  18. Lewis Acid-Base Adduct Approach for High Efficiency Perovskite Solar Cells.

    PubMed

    Lee, Jin-Wook; Kim, Hui-Seon; Park, Nam-Gyu

    2016-02-16

    Since the first report on the long-term durable 9.7% solid-state perovskite solar cell employing methylammonium lead iodide (CH3NH3PbI3), mesoporous TiO2, and 2,2',7,7'-tetrakis[N,N-di(4-methoxyphenyl)amino]-9,9'-spirobifluorene (spiro-MeOTAD) in 2012, following the seed technologies on perovskite-sensitized liquid junction solar cells in 2009 and 2011, a surge of interest has been focused on perovskite solar cells due to superb photovoltaic performance and extremely facile fabrication processes. The power conversion efficiency (PCE) of perovskite solar cells reached 21% in a very short period of time. Such an unprecedentedly high photovoltaic performance is due to the intrinsic optoelectronic property of organolead iodide perovskite material. Moreover, a high dielectric constant, sub-millimeter scale carrier diffusion length, an underlying ferroelectric property, and ion migration behavior can make organolead halide perovskites suitable for multifunctionality. Thus, besides solar cell applications, perovskite material has recently been applied to a variety fields of materials science such as photodetectors, light emitting diodes, lasing, X-ray imaging, resistive memory, and water splitting. Regardless of application areas, the growth of a well-defined perovskite layer with high crystallinity is essential for effective utilization of its excellent physicochemical properties. Therefore, an effective methodology for preparation of high quality perovskite layers is required. In this Account, an effective methodology for production of high quality perovskite layers is described, which is the Lewis acid-base adduct approach. In the solution process to form the perovskite layer, the key chemicals of CH3NH3I (or HC(NH2)2I) and PbI2 are used by dissolving them in polar aprotic solvents. Since polar aprotic solvents bear oxygen, sulfur, or nitrogen, they can act as a Lewis base. In addition, the main group compound PbI2 is known to be a Lewis acid. Thus, PbI2 has a chance

  19. Detection of Differential Item Functioning with Nonlinear Regression: A Non-IRT Approach Accounting for Guessing

    ERIC Educational Resources Information Center

    Drabinová, Adéla; Martinková, Patrícia

    2017-01-01

    In this article we present a general approach not relying on item response theory models (non-IRT) to detect differential item functioning (DIF) in dichotomous items with presence of guessing. The proposed nonlinear regression (NLR) procedure for DIF detection is an extension of method based on logistic regression. As a non-IRT approach, NLR can…

  20. EFL Reading Instruction: Communicative Task-Based Approach

    ERIC Educational Resources Information Center

    Sidek, Harison Mohd

    2012-01-01

    The purpose of this study was to examine the overarching framework of EFL (English as a Foreign Language) reading instructional approach reflected in an EFL secondary school curriculum in Malaysia. Based on such analysis, a comparison was made if Communicative Task-Based Language is the overarching instructional approach for the Malaysian EFL…

  1. Approaches to lunar base life support

    NASA Technical Reports Server (NTRS)

    Brown, M. F.; Edeen, M. A.

    1990-01-01

    Various approaches to reliable, low maintenance, low resupply regenerative long-term life support for lunar base application are discussed. The first approach utilizes Space Station Freedom physiochemical systems technology which has closed air and water loops with approximately 99 and 90 percent closure respectively, with minor subsystem changes to the SSF baseline improving the level of water resupply for the water loop. A second approach would be a physiochemical system, including a solid waste processing system and improved air and water loop closure, which would require only food and nitrogen for resupply. A hybrid biological/physiochemical life support system constitutes the third alternative, incorporating some level of food production via plant growth into the life support system. The approaches are described in terms of mass, power, and resupply requirements; and the potential evolution of a small, initial outpost to a large, self-sustaining base is discussed.

  2. The distributed agent-based approach in the e-manufacturing environment

    NASA Astrophysics Data System (ADS)

    Sękala, A.; Kost, G.; Dobrzańska-Danikiewicz, A.; Banaś, W.; Foit, K.

    2015-11-01

    The deficiency of a coherent flow of information from a production department causes unplanned downtime and failures of machines and their equipment, which in turn results in production planning process based on incorrect and out-of-date information. All of these factors entail, as the consequence, the additional difficulties associated with the process of decision-making. They concern, among other, the coordination of components of a distributed system and providing the access to the required information, thereby generating unnecessary costs. The use of agent technology significantly speeds up the flow of information within the virtual enterprise. This paper includes the proposal of a multi-agent approach for the integration of processes within the virtual enterprise concept. The presented concept was elaborated to investigate the possible solutions of the ways of transmission of information in the production system taking into account the self-organization of constituent components. Thus it implicated the linking of the concept of multi-agent system with the system of managing the production information, based on the idea of e-manufacturing. The paper presents resulting scheme that should be the base for elaborating an informatics model of the target virtual system. The computer system itself is intended to be developed next.

  3. Cluster Guide. Accounting Occupations.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  4. A simulation model of hospital management based on cost accounting analysis according to disease.

    PubMed

    Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki

    2004-12-01

    Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.

  5. Savings account for health care costs

    MedlinePlus

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

  6. NORMATIVE ACCOUNTING THEORY AND THE THEORY OF DECISION,

    DTIC Science & Technology

    The paper discusses an approach to the construction of normative accounting theory with respect to both methodology and substance. The method of...postulation and deduction is outlined, with particular emphasis on its role in the social sciences in general and in accounting in particular. It is...suggested that a formal link must be established between the (normative) theory of decision and accounting , and that rigorous (economic) theories of the

  7. A unifying Bayesian account of contextual effects in value-based choice

    PubMed Central

    Friston, Karl J.; Dolan, Raymond J.

    2017-01-01

    Empirical evidence suggests the incentive value of an option is affected by other options available during choice and by options presented in the past. These contextual effects are hard to reconcile with classical theories and have inspired accounts where contextual influences play a crucial role. However, each account only addresses one or the other of the empirical findings and a unifying perspective has been elusive. Here, we offer a unifying theory of context effects on incentive value attribution and choice based on normative Bayesian principles. This formulation assumes that incentive value corresponds to a precision-weighted prediction error, where predictions are based upon expectations about reward. We show that this scheme explains a wide range of contextual effects, such as those elicited by other options available during choice (or within-choice context effects). These include both conditions in which choice requires an integration of multiple attributes and conditions where a multi-attribute integration is not necessary. Moreover, the same scheme explains context effects elicited by options presented in the past or between-choice context effects. Our formulation encompasses a wide range of contextual influences (comprising both within- and between-choice effects) by calling on Bayesian principles, without invoking ad-hoc assumptions. This helps clarify the contextual nature of incentive value and choice behaviour and may offer insights into psychopathologies characterized by dysfunctional decision-making, such as addiction and pathological gambling. PMID:28981514

  8. Accounting for Space—Quantification of Cell-To-Cell Transmission Kinetics Using Virus Dynamics Models.

    PubMed

    Kumberger, Peter; Durso-Cain, Karina; Uprichard, Susan L; Dahari, Harel; Graw, Frederik

    2018-04-17

    Mathematical models based on ordinary differential equations (ODE) that describe the population dynamics of viruses and infected cells have been an essential tool to characterize and quantify viral infection dynamics. Although an important aspect of viral infection is the dynamics of viral spread, which includes transmission by cell-free virions and direct cell-to-cell transmission, models used so far ignored cell-to-cell transmission completely, or accounted for this process by simple mass-action kinetics between infected and uninfected cells. In this study, we show that the simple mass-action approach falls short when describing viral spread in a spatially-defined environment. Using simulated data, we present a model extension that allows correct quantification of cell-to-cell transmission dynamics within a monolayer of cells. By considering the decreasing proportion of cells that can contribute to cell-to-cell spread with progressing infection, our extension accounts for the transmission dynamics on a single cell level while still remaining applicable to standard population-based experimental measurements. While the ability to infer the proportion of cells infected by either of the transmission modes depends on the viral diffusion rate, the improved estimates obtained using our novel approach emphasize the need to correctly account for spatial aspects when analyzing viral spread.

  9. Application of Problem Based Learning ((PBL) in a Course on Financial Accounting Principles

    ERIC Educational Resources Information Center

    Manaf, Nor Aziah Abdul; Ishak, Zuaini; Hussin, Wan Nordin Wan

    2011-01-01

    Purpose: This paper aims to share experiences in teaching a Financial Accounting Principles course using a hybrid problem based learning (PBL) method. The three specific objectives of this paper are to document how the PBL project for this course was developed and managed in class, to compare the academic performance of PBL students with non-PBL…

  10. Statistical approaches to account for missing values in accelerometer data: Applications to modeling physical activity.

    PubMed

    Yue Xu, Selene; Nelson, Sandahl; Kerr, Jacqueline; Godbole, Suneeta; Patterson, Ruth; Merchant, Gina; Abramson, Ian; Staudenmayer, John; Natarajan, Loki

    2018-04-01

    Physical inactivity is a recognized risk factor for many chronic diseases. Accelerometers are increasingly used as an objective means to measure daily physical activity. One challenge in using these devices is missing data due to device nonwear. We used a well-characterized cohort of 333 overweight postmenopausal breast cancer survivors to examine missing data patterns of accelerometer outputs over the day. Based on these observed missingness patterns, we created psuedo-simulated datasets with realistic missing data patterns. We developed statistical methods to design imputation and variance weighting algorithms to account for missing data effects when fitting regression models. Bias and precision of each method were evaluated and compared. Our results indicated that not accounting for missing data in the analysis yielded unstable estimates in the regression analysis. Incorporating variance weights and/or subject-level imputation improved precision by >50%, compared to ignoring missing data. We recommend that these simple easy-to-implement statistical tools be used to improve analysis of accelerometer data.

  11. Population Density and Moment-based Approaches to Modeling Domain Calcium-mediated Inactivation of L-type Calcium Channels.

    PubMed

    Wang, Xiao; Hardcastle, Kiah; Weinberg, Seth H; Smith, Gregory D

    2016-03-01

    We present a population density and moment-based description of the stochastic dynamics of domain [Formula: see text]-mediated inactivation of L-type [Formula: see text] channels. Our approach accounts for the effect of heterogeneity of local [Formula: see text] signals on whole cell [Formula: see text] currents; however, in contrast with prior work, e.g., Sherman et al. (Biophys J 58(4):985-995, 1990), we do not assume that [Formula: see text] domain formation and collapse are fast compared to channel gating. We demonstrate the population density and moment-based modeling approaches using a 12-state Markov chain model of an L-type [Formula: see text] channel introduced by Greenstein and Winslow (Biophys J 83(6):2918-2945, 2002). Simulated whole cell voltage clamp responses yield an inactivation function for the whole cell [Formula: see text] current that agrees with the traditional approach when domain dynamics are fast. We analyze the voltage-dependence of [Formula: see text] inactivation that may occur via slow heterogeneous domain [[Formula: see text

  12. Application of a predictive Bayesian model to environmental accounting.

    PubMed

    Anex, R P; Englehardt, J D

    2001-03-30

    Environmental accounting techniques are intended to capture important environmental costs and benefits that are often overlooked in standard accounting practices. Environmental accounting methods themselves often ignore or inadequately represent large but highly uncertain environmental costs and costs conditioned by specific prior events. Use of a predictive Bayesian model is demonstrated for the assessment of such highly uncertain environmental and contingent costs. The predictive Bayesian approach presented generates probability distributions for the quantity of interest (rather than parameters thereof). A spreadsheet implementation of a previously proposed predictive Bayesian model, extended to represent contingent costs, is described and used to evaluate whether a firm should undertake an accelerated phase-out of its PCB containing transformers. Variability and uncertainty (due to lack of information) in transformer accident frequency and severity are assessed simultaneously using a combination of historical accident data, engineering model-based cost estimates, and subjective judgement. Model results are compared using several different risk measures. Use of the model for incorporation of environmental risk management into a company's overall risk management strategy is discussed.

  13. MADGiC: a model-based approach for identifying driver genes in cancer

    PubMed Central

    Korthauer, Keegan D.; Kendziorski, Christina

    2015-01-01

    Motivation: Identifying and prioritizing somatic mutations is an important and challenging area of cancer research that can provide new insights into gene function as well as new targets for drug development. Most methods for prioritizing mutations rely primarily on frequency-based criteria, where a gene is identified as having a driver mutation if it is altered in significantly more samples than expected according to a background model. Although useful, frequency-based methods are limited in that all mutations are treated equally. It is well known, however, that some mutations have no functional consequence, while others may have a major deleterious impact. The spatial pattern of mutations within a gene provides further insight into their functional consequence. Properly accounting for these factors improves both the power and accuracy of inference. Also important is an accurate background model. Results: Here, we develop a Model-based Approach for identifying Driver Genes in Cancer (termed MADGiC) that incorporates both frequency and functional impact criteria and accommodates a number of factors to improve the background model. Simulation studies demonstrate advantages of the approach, including a substantial increase in power over competing methods. Further advantages are illustrated in an analysis of ovarian and lung cancer data from The Cancer Genome Atlas (TCGA) project. Availability and implementation: R code to implement this method is available at http://www.biostat.wisc.edu/ kendzior/MADGiC/. Contact: kendzior@biostat.wisc.edu Supplementary information: Supplementary data are available at Bioinformatics online. PMID:25573922

  14. Evaluating a Pivot-Based Approach for Bilingual Lexicon Extraction

    PubMed Central

    Kim, Jae-Hoon; Kwon, Hong-Seok; Seo, Hyeong-Won

    2015-01-01

    A pivot-based approach for bilingual lexicon extraction is based on the similarity of context vectors represented by words in a pivot language like English. In this paper, in order to show validity and usability of the pivot-based approach, we evaluate the approach in company with two different methods for estimating context vectors: one estimates them from two parallel corpora based on word association between source words (resp., target words) and pivot words and the other estimates them from two parallel corpora based on word alignment tools for statistical machine translation. Empirical results on two language pairs (e.g., Korean-Spanish and Korean-French) have shown that the pivot-based approach is very promising for resource-poor languages and this approach observes its validity and usability. Furthermore, for words with low frequency, our method is also well performed. PMID:25983745

  15. Multiple Measures Accountability Systems: A Perspective from Vermont

    ERIC Educational Resources Information Center

    Fowler, Amy

    2018-01-01

    In response to Bae's (2018) "Redesigning systems of school accountability: A multiple measures approach to accountability and support," this commentary expands on some key considerations for states and school districts as they seek different ways to support school improvement while also addressing the competing demands of educators,…

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

    PubMed

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

    2010-01-01

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

  17. A new approach to modelling schistosomiasis transmission based on stratified worm burden.

    PubMed

    Gurarie, D; King, C H; Wang, X

    2010-11-01

    Multiple factors affect schistosomiasis transmission in distributed meta-population systems including age, behaviour, and environment. The traditional approach to modelling macroparasite transmission often exploits the 'mean worm burden' (MWB) formulation for human hosts. However, typical worm distribution in humans is overdispersed, and classic models either ignore this characteristic or make ad hoc assumptions about its pattern (e.g., by assuming a negative binomial distribution). Such oversimplifications can give wrong predictions for the impact of control interventions. We propose a new modelling approach to macro-parasite transmission by stratifying human populations according to worm burden, and replacing MWB dynamics with that of 'population strata'. We developed proper calibration procedures for such multi-component systems, based on typical epidemiological and demographic field data, and implemented them using Wolfram Mathematica. Model programming and calibration proved to be straightforward. Our calibrated system provided good agreement with the individual level field data from the Msambweni region of eastern Kenya. The Stratified Worm Burden (SWB) approach offers many advantages, in that it accounts naturally for overdispersion and accommodates other important factors and measures of human infection and demographics. Future work will apply this model and methodology to evaluate innovative control intervention strategies, including expanded drug treatment programmes proposed by the World Health Organization and its partners.

  18. A systems-based approach for integrated design of materials, products and design process chains

    NASA Astrophysics Data System (ADS)

    Panchal, Jitesh H.; Choi, Hae-Jin; Allen, Janet K.; McDowell, David L.; Mistree, Farrokh

    2007-12-01

    The concurrent design of materials and products provides designers with flexibility to achieve design objectives that were not previously accessible. However, the improved flexibility comes at a cost of increased complexity of the design process chains and the materials simulation models used for executing the design chains. Efforts to reduce the complexity generally result in increased uncertainty. We contend that a systems based approach is essential for managing both the complexity and the uncertainty in design process chains and simulation models in concurrent material and product design. Our approach is based on simplifying the design process chains systematically such that the resulting uncertainty does not significantly affect the overall system performance. Similarly, instead of striving for accurate models for multiscale systems (that are inherently complex), we rely on making design decisions that are robust to uncertainties in the models. Accordingly, we pursue hierarchical modeling in the context of design of multiscale systems. In this paper our focus is on design process chains. We present a systems based approach, premised on the assumption that complex systems can be designed efficiently by managing the complexity of design process chains. The approach relies on (a) the use of reusable interaction patterns to model design process chains, and (b) consideration of design process decisions using value-of-information based metrics. The approach is illustrated using a Multifunctional Energetic Structural Material (MESM) design example. Energetic materials store considerable energy which can be released through shock-induced detonation; conventionally, they are not engineered for strength properties. The design objectives for the MESM in this paper include both sufficient strength and energy release characteristics. The design is carried out by using models at different length and time scales that simulate different aspects of the system. Finally, by

  19. Energy accounting and optimization for mobile systems

    NASA Astrophysics Data System (ADS)

    Dong, Mian

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

  20. Developing critical care skills for nurses in the ward environment: a work-based learning approach.

    PubMed

    Thorne, Linda; Hackwood, Helen

    2002-01-01

    An account of collaborative working between an NHS trust and university in responding to the critical care agenda. An 'Introduction to Critical Care Skills' course initiative, which addresses the needs of nurses caring for level 1 and 2 patients in ward areas, is discussed. Work-based learning forms the focus of skills development using core competencies related to a holistic approach to caring for patients with complex needs. A dynamic evolving process of course development is promoting quality care for patients and closely reflects the needs of those caring for acutely ill patients outside the designated critical care environment.

  1. 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…

  2. Quality in Accounting Education: What Say the Academics?

    ERIC Educational Resources Information Center

    Watty, Kim

    2005-01-01

    Purpose: To provide a view of quality in accounting education from the perspective of a critical stakeholder group--academic accountants. The identification of this view adds to the growing discussions around quality, and how it is assured in higher education. Design/methodology/approach: Applying a framework for defining quality in higher…

  3. The Charitable Trust Model: An Alternative Approach For Department Of Defense Accounting

    DTIC Science & Technology

    2016-12-01

    Constitution declares, “No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law; and a regular Statement and Account...of all public Money shall be published from time to time” (U.S. Const. art. I, § 9). This provision represents the basis for federal financial... money . In the 200 years since the founders established this nation, various statutes have subsequently mandated additional accounting and reporting

  4. Toward an Episodic Context Account of Retrieval-Based Learning: Dissociating Retrieval Practice and Elaboration

    ERIC Educational Resources Information Center

    Lehman, Melissa; Smith, Megan A.; Karpicke, Jeffrey D.

    2014-01-01

    We tested the predictions of 2 explanations for retrieval-based learning; while the elaborative retrieval hypothesis assumes that the retrieval of studied information promotes the generation of semantically related information, which aids in later retrieval (Carpenter, 2009), the episodic context account proposed by Karpicke, Lehman, and Aue (in…

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

    ERIC Educational Resources Information Center

    Wen, Lei; Hao, Qian; Bu, Danlu

    2015-01-01

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

  6. Shards of sorrow: Older men's accounts of their depression experience

    PubMed Central

    Barker, Judith C.; Hinton, Ladson

    2015-01-01

    The experience of depression is diverse based on social locations and context. A sociological perspective building on masculinity, illness work, and the self provides a useful theoretical framework to understand how older men negotiate emotional suffering. This article examines older men's accounts of their depression experience from a social constructionist approach. This analysis is based on data from 77 in-depth interviews with depressed older men who participated in a larger mixed-method study, the Men's Health and Aging Study (MeHAS). We show how older men construct depression accounts in which they integrate biological and social factors associated with feeling a loss of control. This is experienced as a shamed masculine self given their inability to perform manhood acts, which leads them to severe social bonds. Men's accounts also shed light on how they resist the shaming of the masculine self by deploying two primary strategies: acting overtly masculine through aggressive behavior and by retracting from social interactions that may lead to feelings of shame. These strategies appear futile and they are only partially able to embrace alternative masculine values in line with roles as grandparents and older, wiser men. Depression in older men is characterized by an ongoing negotiation of limited statuses and roles given dominant conceptions of masculinity. PMID:25461856

  7. Rethinking exploitation: a process-centered account.

    PubMed

    Jansen, Lynn A; Wall, Steven

    2013-12-01

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

  8. Process-Based Governance in Public Administrations Using Activity-Based Costing

    NASA Astrophysics Data System (ADS)

    Becker, Jörg; Bergener, Philipp; Räckers, Michael

    Decision- and policy-makers in public administrations currently lack on missing relevant information for sufficient governance. In Germany the introduction of New Public Management and double-entry accounting enable public administrations to get the opportunity to use cost-centered accounting mechanisms to establish new governance mechanisms. Process modelling in this case can be a useful instrument to help the public administrations decision- and policy-makers to structure their activities and capture relevant information. In combination with approaches like Activity-Based Costing, higher management level can be supported with a reasonable data base for fruitful and reasonable governance approaches. Therefore, the aim of this article is combining the public sector domain specific process modelling method PICTURE and concept of activity-based costing for supporting Public Administrations in process-based Governance.

  9. A realist synthesis of the effect of social accountability interventions on health service providers' and policymakers' responsiveness.

    PubMed

    Lodenstein, Elsbet; Dieleman, Marjolein; Gerretsen, Barend; Broerse, Jacqueline Ew

    2013-11-07

    Accountability has center stage in the current post-Millennium Development Goals (MDG) debate. One of the effective strategies for building equitable health systems and providing quality health services is the strengthening of citizen-driven or social accountability processes. The monitoring of actions and decisions of policymakers and providers by citizens is regarded as a right in itself but also as an alternative to weak administrative accountability mechanisms, in particular in settings with poor governance. The effects of social accountability interventions are often based on assumptions and are difficult to evaluate because of their complex nature and context sensitivity. This study aims to review and assess the available evidence for the effect of social accountability interventions on policymakers' and providers' responsiveness in countries with medium to low levels of governance capacity and quality. For policymakers and practitioners engaged in health system strengthening, social accountability initiatives and rights-based approaches to health, the findings of this review may help when reflecting on the assumptions and theories of change behind their policies and interventions. Little is known about social accountability interventions, their outcomes and the circumstances under which they produce outcomes for particular groups or issues. In this study, social accountability interventions are conceptualized as complex social interventions for which a realist synthesis is considered the most appropriate method of systematic review. The synthesis is based on a preliminary program theory of social accountability that will be tested through an iterative process of primary study searches, data extraction, analysis and synthesis. Published and non-published (grey) quantitative and qualitative studies in English, French and Spanish will be included. Quality and validity will be enhanced by continuous peer review and team reflection among the reviewers. The

  10. A Market-Based Approach to Multi-factory Scheduling

    NASA Astrophysics Data System (ADS)

    Vytelingum, Perukrishnen; Rogers, Alex; MacBeth, Douglas K.; Dutta, Partha; Stranjak, Armin; Jennings, Nicholas R.

    In this paper, we report on the design of a novel market-based approach for decentralised scheduling across multiple factories. Specifically, because of the limitations of scheduling in a centralised manner - which requires a center to have complete and perfect information for optimality and the truthful revelation of potentially commercially private preferences to that center - we advocate an informationally decentralised approach that is both agile and dynamic. In particular, this work adopts a market-based approach for decentralised scheduling by considering the different stakeholders representing different factories as self-interested, profit-motivated economic agents that trade resources for the scheduling of jobs. The overall schedule of these jobs is then an emergent behaviour of the strategic interaction of these trading agents bidding for resources in a market based on limited information and their own preferences. Using a simple (zero-intelligence) bidding strategy, we empirically demonstrate that our market-based approach achieves a lower bound efficiency of 84%. This represents a trade-off between a reasonable level of efficiency (compared to a centralised approach) and the desirable benefits of a decentralised solution.

  11. Preferences for Team Learning and Lecture-Based Learning among First-Year Undergraduate Accounting Students

    ERIC Educational Resources Information Center

    Opdecam, Evelien; Everaert, Patricia; Van Keer, Hilde; Buysschaert, Fanny

    2014-01-01

    This study investigates students' "preference" for team learning and its effectiveness, compared to lecture-based learning. A quasi-experiment was set up in a financial accounting course in the first-year undergraduate of the Economics and Business Administration Program, where students had to choose between one of the two learning…

  12. Students' Approaches to Learning in Problem-Based Learning: Taking into Account Professional Behavior in the Tutorial Groups, Self-Study Time, and Different Assessment Aspects

    ERIC Educational Resources Information Center

    Loyens, Sofie M. M.; Gijbels, David; Coertjens, Liesje; Cote, Daniel J.

    2013-01-01

    Problem-based learning (PBL) represents a major development in higher educational practice and is believed to promote deep learning in students. However, empirical findings on the promotion of deep learning in PBL remain unclear. The aim of the present study is to investigate the relationships between students' approaches to learning (SAL) and…

  13. 18. Uniform cost accounting in long-term care.

    PubMed

    Sorensen, J E

    1976-05-01

    Uniform cost data are essential for managing health services, establishing billing and reimbursement rates, and measuring effectiveness and impact. Although it is especially difficult in the case of long-term health care to develop standard cost accounting procedures because of the varied configurations of inpatient, intermediate, and ambulatory services, the overall approaches to cost accounting and its content can be made more uniform. With this purpose in mind, a general model of cost accounting is presented for a multilevel program of long-term services, together with a special method for ambulatory services using "hours accounted for" as the basic measure.

  14. 'Beyond the willing & the waiting' - The role of peer-based approaches in hepatitis C diagnosis & treatment.

    PubMed

    Henderson, Charles; Madden, Annie; Kelsall, Jenny

    2017-12-01

    This commentary seeks to examine the role, value and importance of peer-based programmatic approaches for ensuring the effective roll-out of the new hepatitis C (HCV) treatments among those most affected - that is, people who inject drugs (PWID). The authors examine recent approaches to HCV treatment in Australia including the provision of universal access to the new DAA regimens regardless of acquisition, genotype or severity of disease. These approaches are contextualised within wider global strategies to support HCV elimination as a public health threat by 2030 (WHO, 2016). Despite the unprecedented opportunity presented by the availability of the new treatments, the fact remains that those most affected by hepatitis C are still largely hidden and disconnected from the health system and are likely to stay that way without targeted education and support. There is a need to for greater investment in new and innovative HCV+ PWID peer education approaches for HCV diagnosis and treatment that add value to existing models of care to improve pathways and support people across their entire treatment journey. Key components include expanding existing peer-based programmes and developing new innovative peer initiatives, supporting the development of the PWID peer workforce, developing new, targeted peer education resources and promoting linkages and partnerships between peer based and HCV treatment service providers in primary and community settings. Our approach to HCV elimination needs to take account of people's broader lives, their vulnerabilities, their life journeys and their potential points of connection, engagement and access. Peer-based organisations and networks provide that unique point of engagement and access for those HCV+ PWID for whom the health system is an unfamiliar even forbidding place or for whom hepatitis C can be but one of many overwhelming issues in the lives. Copyright © 2017 Elsevier B.V. All rights reserved.

  15. Educating Accountants in Corruption Pervasive Societies: A Focus on Nigeria

    ERIC Educational Resources Information Center

    Idialu, Jeremiah Uwaifo; Oghuma, Richard Iyere

    2007-01-01

    There has been widespread corruption in almost all societies and a general belief that without the involvement of Accountants, or if accountants carry out their duties effectively, there will be no corruption. Therefore this paper is designed to look at the current approach educating accountants in order to discover the educational arrangement put…

  16. Synergistic Integration of Experimental and Simulation Approaches for the de Novo Design of Silk-Based Materials.

    PubMed

    Huang, Wenwen; Ebrahimi, Davoud; Dinjaski, Nina; Tarakanova, Anna; Buehler, Markus J; Wong, Joyce Y; Kaplan, David L

    2017-04-18

    modeling with experiment. In this Account, we summarize recent advances in understanding and functionalization of silk-based protein systems, with a focus on the integration of simulation and experiment for biopolymer design. Spider silk was selected as an exemplary protein to address the fundamental challenges in polymer designs, including specific insights into the role of molecular weight, hydrophobic/hydrophilic partitioning, and shear stress for silk fiber formation. To expand current silk designs toward biointerfaces and stimuli responsive materials, peptide modules from other natural proteins were added to silk designs to introduce new functions, exploiting the modular nature of silk proteins and fibrous proteins in general. The integrated approaches explored suggest that protein folding, silk volume fraction, and protein amino acid sequence changes (e.g., mutations) are critical factors for functional biomaterial designs. In summary, the integrated modeling-experimental approach described in this Account suggests a more rationally directed and more rapid method for the design of polymeric materials. It is expected that this combined use of experimental and computational approaches has a broad applicability not only for silk-based systems, but also for other polymer and composite materials.

  17. The Experience of Deep Learning by Accounting Students

    ERIC Educational Resources Information Center

    Turner, Martin; Baskerville, Rachel

    2013-01-01

    This study examines how to support accounting students to experience deep learning. A sample of 81 students in a third-year undergraduate accounting course was studied employing a phenomenographic research approach, using ten assessed learning tasks for each student (as well as a focus group and student surveys) to measure their experience of how…

  18. The anterior interhemispheric approach: a safe and effective approach to anterior skull base lesions.

    PubMed

    Mielke, Dorothee; Mayfrank, Lothar; Psychogios, Marios Nikos; Rohde, Veit

    2014-04-01

    Many approaches to the anterior skull base have been reported. Frequently used are the pterional, the unilateral or bilateral frontobasal, the supraorbital and the frontolateral approach. Recently, endoscopic transnasal approaches have become more popular. The benefits of each approach has to be weighted against its complications and limitations. The aim of this study was to investigate if the anterior interhemispheric approach (AIA) could be a safe and effective alternative approach to tumorous and non-tumorous lesions of the anterior skull base. We screened the operative records of all patients with an anterior skull base lesion undergoing transcranial surgery. We have used the AIA in 61 patients. These were exclusively patients with either olfactory groove meningioma (OGM) (n = 43), ethmoidal dural arteriovenous fistula (dAVF) ( n = 6) or frontobasal fractures of the anterior midline with cerebrospinal fluid (CSF) leakage ( n = 12). Patient records were evaluated concerning accessibility of the lesion, realization of surgical aims (complete tumor removal, dAVF obliteration, closure of the dural tear), and approach related complications. The use of the AIA exclusively in OGMs, ethmoidal dAVFs and midline frontobasal fractures indicated that we considered lateralized frontobasal lesions not suitable to be treated successfully. If restricted to these three pathologies, the AIA is highly effective and safe. The surgical aim (complete tumor removal, complete dAVF occlusion, no rhinorrhea) was achieved in all patients. The complication rate was 11.5 % (wound infection (n = 2; 3.2 %), contusion of the genu of the corpus callosum, subdural hygroma, epileptic seizure, anosmia and asymptomatic bleed into the tumor cavity (n = 1 each). Only the contusion of the corpus callosum was directly related to the approach (1.6 %). Olfaction, if present before surgery, was preserved in all patients, except one (1.6 %). The AIA is an effective and a safe approach

  19. Comparison of CTT and Rasch-based approaches for the analysis of longitudinal Patient Reported Outcomes.

    PubMed

    Blanchin, Myriam; Hardouin, Jean-Benoit; Le Neel, Tanguy; Kubis, Gildas; Blanchard, Claire; Mirallié, Eric; Sébille, Véronique

    2011-04-15

    Health sciences frequently deal with Patient Reported Outcomes (PRO) data for the evaluation of concepts, in particular health-related quality of life, which cannot be directly measured and are often called latent variables. Two approaches are commonly used for the analysis of such data: Classical Test Theory (CTT) and Item Response Theory (IRT). Longitudinal data are often collected to analyze the evolution of an outcome over time. The most adequate strategy to analyze longitudinal latent variables, which can be either based on CTT or IRT models, remains to be identified. This strategy must take into account the latent characteristic of what PROs are intended to measure as well as the specificity of longitudinal designs. A simple and widely used IRT model is the Rasch model. The purpose of our study was to compare CTT and Rasch-based approaches to analyze longitudinal PRO data regarding type I error, power, and time effect estimation bias. Four methods were compared: the Score and Mixed models (SM) method based on the CTT approach, the Rasch and Mixed models (RM), the Plausible Values (PV), and the Longitudinal Rasch model (LRM) methods all based on the Rasch model. All methods have shown comparable results in terms of type I error, all close to 5 per cent. LRM and SM methods presented comparable power and unbiased time effect estimations, whereas RM and PV methods showed low power and biased time effect estimations. This suggests that RM and PV methods should be avoided to analyze longitudinal latent variables. Copyright © 2010 John Wiley & Sons, Ltd.

  20. Accounting for metal bioavailability in assessing water quality: A step change?

    PubMed

    Merrington, Graham; Peters, Adam; Schlekat, Christian E

    2016-02-01

    Bioavailability of metals to aquatic organisms can be considered to be a combination of the physicochemical factors governing metal behavior and the specific pathophysiological characteristics of the organism's biological receptor. Effectively this means that a measure of bioavailability will reflect the exposures that organisms in the water column actually "experience". This is important because it has long been established that measures of total metal in waters have limited relevance to potential environmental risk. The concept of accounting for bioavailability in regard to deriving and implementing environmental water quality standards is not new, but the regulatory reality has lagged behind the development of scientific evidence supporting the concept. Practical and technical reasons help to explain this situation. For example, concerns remain from regulators and the regulated that the efforts required to change existing systems of metal environmental protection that have been in place for over 35 yr are so great as not to be commensurate with likely benefits. However, more regulatory jurisdictions are now considering accounting for metal bioavailability in assessments of water quality as a means to support evidence-based decision-making. In the past decade, both the US Environmental Protection Agency and the European Commission have established bioavailability-based standards for metals, including Cu and Ni. These actions have shifted the debate toward identifying harmonized approaches for determining when knowledge is adequate to establish bioavailability-based approaches and how to implement them. © 2016 SETAC.

  1. Taking into account the impact of attrition on the assessment of response shift and true change: a multigroup structural equation modeling approach.

    PubMed

    Verdam, Mathilde G E; Oort, Frans J; van der Linden, Yvette M; Sprangers, Mirjam A G

    2015-03-01

    Missing data due to attrition present a challenge for the assessment and interpretation of change and response shift in HRQL outcomes. The objective was to handle such missingness and to assess response shift and 'true change' with the use of an attrition-based multigroup structural equation modeling (SEM) approach. Functional limitations and health impairments were measured in 1,157 cancer patients, who were treated with palliative radiotherapy for painful bone metastases, before [time (T) 0], every week after treatment (T1 through T12), and then monthly for up to 2 years (T13 through T24). To handle missing data due to attrition, the SEM procedure was extended to a multigroup approach, in which we distinguished three groups: short survival (3-5 measurements), medium survival (6-12 measurements), and long survival (>12 measurements). Attrition after third, sixth, and 13th measurement occasions was 11, 24, and 41 %, respectively. Results show that patterns of change in functional limitations and health impairments differ between patients with short, medium, or long survival. Moreover, three response-shift effects were detected: recalibration of 'pain' and 'sickness' and reprioritization of 'physical functioning.' If response-shift effects would not have been taken into account, functional limitations and health impairments would generally be underestimated across measurements. The multigroup SEM approach enables the analysis of data from patients with different patterns of missing data due to attrition. This approach does not only allow for detection of response shift and assessment of true change across measurements, but also allow for detection of differences in response shift and true change across groups of patients with different attrition rates.

  2. Drug Target Prediction and Repositioning Using an Integrated Network-Based Approach

    PubMed Central

    Emig, Dorothea; Ivliev, Alexander; Pustovalova, Olga; Lancashire, Lee; Bureeva, Svetlana; Nikolsky, Yuri; Bessarabova, Marina

    2013-01-01

    The discovery of novel drug targets is a significant challenge in drug development. Although the human genome comprises approximately 30,000 genes, proteins encoded by fewer than 400 are used as drug targets in the treatment of diseases. Therefore, novel drug targets are extremely valuable as the source for first in class drugs. On the other hand, many of the currently known drug targets are functionally pleiotropic and involved in multiple pathologies. Several of them are exploited for treating multiple diseases, which highlights the need for methods to reliably reposition drug targets to new indications. Network-based methods have been successfully applied to prioritize novel disease-associated genes. In recent years, several such algorithms have been developed, some focusing on local network properties only, and others taking the complete network topology into account. Common to all approaches is the understanding that novel disease-associated candidates are in close overall proximity to known disease genes. However, the relevance of these methods to the prediction of novel drug targets has not yet been assessed. Here, we present a network-based approach for the prediction of drug targets for a given disease. The method allows both repositioning drug targets known for other diseases to the given disease and the prediction of unexploited drug targets which are not used for treatment of any disease. Our approach takes as input a disease gene expression signature and a high-quality interaction network and outputs a prioritized list of drug targets. We demonstrate the high performance of our method and highlight the usefulness of the predictions in three case studies. We present novel drug targets for scleroderma and different types of cancer with their underlying biological processes. Furthermore, we demonstrate the ability of our method to identify non-suspected repositioning candidates using diabetes type 1 as an example. PMID:23593264

  3. Graph-based biomedical text summarization: An itemset mining and sentence clustering approach.

    PubMed

    Nasr Azadani, Mozhgan; Ghadiri, Nasser; Davoodijam, Ensieh

    2018-06-12

    Automatic text summarization offers an efficient solution to access the ever-growing amounts of both scientific and clinical literature in the biomedical domain by summarizing the source documents while maintaining their most informative contents. In this paper, we propose a novel graph-based summarization method that takes advantage of the domain-specific knowledge and a well-established data mining technique called frequent itemset mining. Our summarizer exploits the Unified Medical Language System (UMLS) to construct a concept-based model of the source document and mapping the document to the concepts. Then, it discovers frequent itemsets to take the correlations among multiple concepts into account. The method uses these correlations to propose a similarity function based on which a represented graph is constructed. The summarizer then employs a minimum spanning tree based clustering algorithm to discover various subthemes of the document. Eventually, it generates the final summary by selecting the most informative and relative sentences from all subthemes within the text. We perform an automatic evaluation over a large number of summaries using the Recall-Oriented Understudy for Gisting Evaluation (ROUGE) metrics. The results demonstrate that the proposed summarization system outperforms various baselines and benchmark approaches. The carried out research suggests that the incorporation of domain-specific knowledge and frequent itemset mining equips the summarization system in a better way to address the informativeness measurement of the sentences. Moreover, clustering the graph nodes (sentences) can enable the summarizer to target different main subthemes of a source document efficiently. The evaluation results show that the proposed approach can significantly improve the performance of the summarization systems in the biomedical domain. Copyright © 2018. Published by Elsevier Inc.

  4. Effects of a social accountability approach, CARE's Community Score Card, on reproductive health-related outcomes in Malawi: A cluster-randomized controlled evaluation.

    PubMed

    Gullo, Sara; Galavotti, Christine; Sebert Kuhlmann, Anne; Msiska, Thumbiko; Hastings, Phil; Marti, C Nathan

    2017-01-01

    Social accountability approaches, which emphasize mutual responsibility and accountability by community members, health care workers, and local health officials for improving health outcomes in the community, are increasingly being employed in low-resource settings. We evaluated the effects of a social accountability approach, CARE's Community Score Card (CSC), on reproductive health outcomes in Ntcheu district, Malawi using a cluster-randomized control design. We matched 10 pairs of communities, randomly assigning one from each pair to intervention and control arms. We conducted two independent cross-sectional surveys of women who had given birth in the last 12 months, at baseline and at two years post-baseline. Using difference-in-difference (DiD) and local average treatment effect (LATE) estimates, we evaluated the effects on outcomes including modern contraceptive use, antenatal and postnatal care service utilization, and service satisfaction. We also evaluated changes in indicators developed by community members and service providers in the intervention areas. DiD analyses showed significantly greater improvements in the proportion of women receiving a home visit during pregnancy (B = 0.20, P < .01), receiving a postnatal visit (B = 0.06, P = .01), and overall service satisfaction (B = 0.16, P < .001) in intervention compared to control areas. LATE analyses estimated significant effects of the CSC intervention on home visits by health workers (114% higher in intervention compared to control) (B = 1.14, P < .001) and current use of modern contraceptives (57% higher) (B = 0.57, P < .01). All 13 community- and provider-developed indicators improved, with 6 of them showing significant improvements. By facilitating the relationship between community members, health service providers, and local government officials, the CSC contributed to important improvements in reproductive health-related outcomes. Further, the CSC builds mutual accountability, and ensures that

  5. A hybrid agent-based approach for modeling microbiological systems.

    PubMed

    Guo, Zaiyi; Sloot, Peter M A; Tay, Joc Cing

    2008-11-21

    Models for systems biology commonly adopt Differential Equations or Agent-Based modeling approaches for simulating the processes as a whole. Models based on differential equations presuppose phenomenological intracellular behavioral mechanisms, while models based on Multi-Agent approach often use directly translated, and quantitatively less precise if-then logical rule constructs. We propose an extendible systems model based on a hybrid agent-based approach where biological cells are modeled as individuals (agents) while molecules are represented by quantities. This hybridization in entity representation entails a combined modeling strategy with agent-based behavioral rules and differential equations, thereby balancing the requirements of extendible model granularity with computational tractability. We demonstrate the efficacy of this approach with models of chemotaxis involving an assay of 10(3) cells and 1.2x10(6) molecules. The model produces cell migration patterns that are comparable to laboratory observations.

  6. Improving CCTA-based lesions' hemodynamic significance assessment by accounting for partial volume modeling in automatic coronary lumen segmentation.

    PubMed

    Freiman, Moti; Nickisch, Hannes; Prevrhal, Sven; Schmitt, Holger; Vembar, Mani; Maurovich-Horvat, Pál; Donnelly, Patrick; Goshen, Liran

    2017-03-01

    The goal of this study was to assess the potential added benefit of accounting for partial volume effects (PVE) in an automatic coronary lumen segmentation algorithm that is used to determine the hemodynamic significance of a coronary artery stenosis from coronary computed tomography angiography (CCTA). Two sets of data were used in our work: (a) multivendor CCTA datasets of 18 subjects from the MICCAI 2012 challenge with automatically generated centerlines and 3 reference segmentations of 78 coronary segments and (b) additional CCTA datasets of 97 subjects with 132 coronary lesions that had invasive reference standard FFR measurements. We extracted the coronary artery centerlines for the 97 datasets by an automated software program followed by manual correction if required. An automatic machine-learning-based algorithm segmented the coronary tree with and without accounting for the PVE. We obtained CCTA-based FFR measurements using a flow simulation in the coronary trees that were generated by the automatic algorithm with and without accounting for PVE. We assessed the potential added value of PVE integration as a part of the automatic coronary lumen segmentation algorithm by means of segmentation accuracy using the MICCAI 2012 challenge framework and by means of flow simulation overall accuracy, sensitivity, specificity, negative and positive predictive values, and the receiver operated characteristic (ROC) area under the curve. We also evaluated the potential benefit of accounting for PVE in automatic segmentation for flow simulation for lesions that were diagnosed as obstructive based on CCTA which could have indicated a need for an invasive exam and revascularization. Our segmentation algorithm improves the maximal surface distance error by ~39% compared to previously published method on the 18 datasets from the MICCAI 2012 challenge with comparable Dice and mean surface distance. Results with and without accounting for PVE were comparable. In contrast

  7. Accountability in Education: A Recurring Concept.

    ERIC Educational Resources Information Center

    Riley, Bob E.

    Based on the belief that the popularity of accountability periodically waxes and wanes in education, this article outlines a bit of the history of the concept and defines and explains educational accountability. The author traces the roots of accountability back to the 1858 Newcastle report, the first comprehensive survey of English elementary…

  8. Accounting for Every Kilowatt

    DTIC Science & Technology

    2014-10-01

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

  9. Cost Accounting in an Academic Community: A Small College Approach.

    ERIC Educational Resources Information Center

    Mathews, Keith W.

    1976-01-01

    Ohio Wesleyan University has demonstrated that a small private college can apply cost accounting to instructional activities. For more than six years, Ohio Wesleyan has calculated the unit cost of instruction per student and per credit until for each individual course section as well as the average unit costs for each academic discipline. Only…

  10. Determination of chest x-ray cost using activity based costing approach at Penang General Hospital, Malaysia.

    PubMed

    Atif, Muhammad; Sulaiman, Syed Azhar Syed; Shafie, Asrul Akmal; Saleem, Fahad; Ahmad, Nafees

    2012-01-01

    Activity based costing (ABC) is an approach to get insight of true costs and to solve accounting problems. It provides more accurate information on product cost than conventional accounting system. The purpose of this study was to identify detailed resource consumption for chest x-ray procedure. Human resource cost was calculated by multiplying the mean time spent by employees doing specific activity to their per-minute salaries. The costs of consumables and clinical equipments were obtained from the procurement section of the Radiology Department. The cost of the building was calculated by multiplying the area of space used by the chest X-ray facility with the unit cost of public building department. Moreover, straight-line deprecation with a discount rate of 3% was assumed for calculation of equivalent annual costs for building and machines. Cost of electricity was calculated by multiplying number of kilo watts used by electrical appliance in the year 2010 with electricity tariff for Malaysian commercial consumers (MYR 0.31 per kWh). Five activities were identified which were required to develop one chest X-ray film. Human resource, capital, consumable and electricity cost was MYR 1.48, MYR 1.98, MYR 2.15 and MYR 0.04, respectively. Total cost of single chest X-ray was MYR 5.65 (USD 1.75). By applying ABC approach, we can have more detailed and precise estimate of cost for specific activity or service. Choice of repeating a chest X-ray can be based on our findings, when cost is a limiting factor.

  11. Accounting for Intraligand Interactions in Flexible Ligand Docking with a PMF-Based Scoring Function.

    PubMed

    Lizunov, A Y; Gonchar, A L; Zaitseva, N I; Zosimov, V V

    2015-10-26

    We analyzed the frequency with which intraligand contacts occurred in a set of 1300 protein-ligand complexes [ Plewczynski et al. J. Comput. Chem. 2011 , 32 , 742 - 755 .]. Our analysis showed that flexible ligands often form intraligand hydrophobic contacts, while intraligand hydrogen bonds are rare. The test set was also thoroughly investigated and classified. We suggest a universal method for enhancement of a scoring function based on a potential of mean force (PMF-based score) by adding a term accounting for intraligand interactions. The method was implemented via in-house developed program, utilizing an Algo_score scoring function [ Ramensky et al. Proteins: Struct., Funct., Genet. 2007 , 69 , 349 - 357 .] based on the Tarasov-Muryshev PMF [ Muryshev et al. J. Comput.-Aided Mol. Des. 2003 , 17 , 597 - 605 .]. The enhancement of the scoring function was shown to significantly improve the docking and scoring quality for flexible ligands in the test set of 1300 protein-ligand complexes [ Plewczynski et al. J. Comput. Chem. 2011 , 32 , 742 - 755 .]. We then investigated the correlation of the docking results with two parameters of intraligand interactions estimation. These parameters are the weight of intraligand interactions and the minimum number of bonds between the ligand atoms required to take their interaction into account.

  12. Market-Based and Authorizer-Based Accountability Demands and the Implications for Charter School Leadership

    ERIC Educational Resources Information Center

    Blitz, Mark H.

    2011-01-01

    Charter school research has examined the relationship between charter school mission and issues of school accountability. However, there is a lack of research focusing on how charter school leaders frame and solve problems regarding multiple accountability demands. Given this gap, I investigate the question: How do charter school leaders…

  13. SLS Navigation Model-Based Design Approach

    NASA Technical Reports Server (NTRS)

    Oliver, T. Emerson; Anzalone, Evan; Geohagan, Kevin; Bernard, Bill; Park, Thomas

    2018-01-01

    The SLS Program chose to implement a Model-based Design and Model-based Requirements approach for managing component design information and system requirements. This approach differs from previous large-scale design efforts at Marshall Space Flight Center where design documentation alone conveyed information required for vehicle design and analysis and where extensive requirements sets were used to scope and constrain the design. The SLS Navigation Team has been responsible for the Program-controlled Design Math Models (DMMs) which describe and represent the performance of the Inertial Navigation System (INS) and the Rate Gyro Assemblies (RGAs) used by Guidance, Navigation, and Controls (GN&C). The SLS Navigation Team is also responsible for the navigation algorithms. The navigation algorithms are delivered for implementation on the flight hardware as a DMM. For the SLS Block 1-B design, the additional GPS Receiver hardware is managed as a DMM at the vehicle design level. This paper provides a discussion of the processes and methods used to engineer, design, and coordinate engineering trades and performance assessments using SLS practices as applied to the GN&C system, with a particular focus on the Navigation components. These include composing system requirements, requirements verification, model development, model verification and validation, and modeling and analysis approaches. The Model-based Design and Requirements approach does not reduce the effort associated with the design process versus previous processes used at Marshall Space Flight Center. Instead, the approach takes advantage of overlap between the requirements development and management process, and the design and analysis process by efficiently combining the control (i.e. the requirement) and the design mechanisms. The design mechanism is the representation of the component behavior and performance in design and analysis tools. The focus in the early design process shifts from the development and

  14. Textual and visual content-based anti-phishing: a Bayesian approach.

    PubMed

    Zhang, Haijun; Liu, Gang; Chow, Tommy W S; Liu, Wenyin

    2011-10-01

    A novel framework using a Bayesian approach for content-based phishing web page detection is presented. Our model takes into account textual and visual contents to measure the similarity between the protected web page and suspicious web pages. A text classifier, an image classifier, and an algorithm fusing the results from classifiers are introduced. An outstanding feature of this paper is the exploration of a Bayesian model to estimate the matching threshold. This is required in the classifier for determining the class of the web page and identifying whether the web page is phishing or not. In the text classifier, the naive Bayes rule is used to calculate the probability that a web page is phishing. In the image classifier, the earth mover's distance is employed to measure the visual similarity, and our Bayesian model is designed to determine the threshold. In the data fusion algorithm, the Bayes theory is used to synthesize the classification results from textual and visual content. The effectiveness of our proposed approach was examined in a large-scale dataset collected from real phishing cases. Experimental results demonstrated that the text classifier and the image classifier we designed deliver promising results, the fusion algorithm outperforms either of the individual classifiers, and our model can be adapted to different phishing cases. © 2011 IEEE

  15. Learning from physics-based earthquake simulators: a minimal approach

    NASA Astrophysics Data System (ADS)

    Artale Harris, Pietro; Marzocchi, Warner; Melini, Daniele

    2017-04-01

    Physics-based earthquake simulators are aimed to generate synthetic seismic catalogs of arbitrary length, accounting for fault interaction, elastic rebound, realistic fault networks, and some simple earthquake nucleation process like rate and state friction. Through comparison of synthetic and real catalogs seismologists can get insights on the earthquake occurrence process. Moreover earthquake simulators can be used to to infer some aspects of the statistical behavior of earthquakes within the simulated region, by analyzing timescales not accessible through observations. The develoment of earthquake simulators is commonly led by the approach "the more physics, the better", pushing seismologists to go towards simulators more earth-like. However, despite the immediate attractiveness, we argue that this kind of approach makes more and more difficult to understand which physical parameters are really relevant to describe the features of the seismic catalog at which we are interested. For this reason, here we take an opposite minimal approach and analyze the behavior of a purposely simple earthquake simulator applied to a set of California faults. The idea is that a simple model may be more informative than a complex one for some specific scientific objectives, because it is more understandable. The model has three main components: the first one is a realistic tectonic setting, i.e., a fault dataset of California; the other two components are quantitative laws for earthquake generation on each single fault, and the Coulomb Failure Function for modeling fault interaction. The final goal of this work is twofold. On one hand, we aim to identify the minimum set of physical ingredients that can satisfactorily reproduce the features of the real seismic catalog, such as short-term seismic cluster, and to investigate on the hypothetical long-term behavior, and faults synchronization. On the other hand, we want to investigate the limits of predictability of the model itself.

  16. Investigative Primary Science: A Problem-Based Learning Approach

    ERIC Educational Resources Information Center

    Etherington, Matthew B.

    2011-01-01

    This study reports on the success of using a problem-based learning approach (PBL) as a pedagogical mode of learning open inquiry science within a traditional four-year undergraduate elementary teacher education program. In 2010, a problem-based learning approach to teaching primary science replaced the traditional content driven syllabus. During…

  17. An imprecise probability approach for squeal instability analysis based on evidence theory

    NASA Astrophysics Data System (ADS)

    Lü, Hui; Shangguan, Wen-Bin; Yu, Dejie

    2017-01-01

    An imprecise probability approach based on evidence theory is proposed for squeal instability analysis of uncertain disc brakes in this paper. First, the squeal instability of the finite element (FE) model of a disc brake is investigated and its dominant unstable eigenvalue is detected by running two typical numerical simulations, i.e., complex eigenvalue analysis (CEA) and transient dynamical analysis. Next, the uncertainty mainly caused by contact and friction is taken into account and some key parameters of the brake are described as uncertain parameters. All these uncertain parameters are usually involved with imprecise data such as incomplete information and conflict information. Finally, a squeal instability analysis model considering imprecise uncertainty is established by integrating evidence theory, Taylor expansion, subinterval analysis and surrogate model. In the proposed analysis model, the uncertain parameters with imprecise data are treated as evidence variables, and the belief measure and plausibility measure are employed to evaluate system squeal instability. The effectiveness of the proposed approach is demonstrated by numerical examples and some interesting observations and conclusions are summarized from the analyses and discussions. The proposed approach is generally limited to the squeal problems without too many investigated parameters. It can be considered as a potential method for squeal instability analysis, which will act as the first step to reduce squeal noise of uncertain brakes with imprecise information.

  18. A values-based approach to medical leadership.

    PubMed

    Moen, Charlotte; Prescott, Patricia

    2016-11-02

    Integrity, trust and authenticity are essential characteristics of an effective leader, demonstrated through a values-based approach to leadership. This article explores whether Covey's (1989) principle-centred leadership model is a useful approach to developing doctors' leadership qualities and skills.

  19. A data mining based approach to predict spatiotemporal changes in satellite images

    NASA Astrophysics Data System (ADS)

    Boulila, W.; Farah, I. R.; Ettabaa, K. Saheb; Solaiman, B.; Ghézala, H. Ben

    2011-06-01

    The interpretation of remotely sensed images in a spatiotemporal context is becoming a valuable research topic. However, the constant growth of data volume in remote sensing imaging makes reaching conclusions based on collected data a challenging task. Recently, data mining appears to be a promising research field leading to several interesting discoveries in various areas such as marketing, surveillance, fraud detection and scientific discovery. By integrating data mining and image interpretation techniques, accurate and relevant information (i.e. functional relation between observed parcels and a set of informational contents) can be automatically elicited. This study presents a new approach to predict spatiotemporal changes in satellite image databases. The proposed method exploits fuzzy sets and data mining concepts to build predictions and decisions for several remote sensing fields. It takes into account imperfections related to the spatiotemporal mining process in order to provide more accurate and reliable information about land cover changes in satellite images. The proposed approach is validated using SPOT images representing the Saint-Denis region, capital of Reunion Island. Results show good performances of the proposed framework in predicting change for the urban zone.

  20. Fund Accounting Is Dead: Let This Complex System Rest in Peace.

    ERIC Educational Resources Information Center

    Coville, Joanne

    1995-01-01

    It is argued that colleges and universities have created extremely complex and convoluted accounting/reporting systems using fund accounting. Recent changes in accounting standards should be seen as an opportunity to streamline many of the processes that have been designed to support funds, allowing introduction of other approaches. (MSE)

  1. An Evaluation of Teaching and Learning Accountable Practice in Nurse Education

    ERIC Educational Resources Information Center

    Pitt, Richard; Narayanasamy, Aru; Plant, Nigel

    2016-01-01

    Accountability is a fundamental concept that underpins our approach and expectations of professional practice, though academics have struggled to define what accountability is. In spite of the lack of consensus on a definition for accountability, we have endeavoured to develop our students' understanding of the legal, ethical and professional…

  2. Modeling the ponderomotive interaction of high-power laser beams with collisional plasma: the FDTD-based approach.

    PubMed

    Lin, Zhili; Chen, Xudong; Ding, Panfeng; Qiu, Weibin; Pu, Jixiong

    2017-04-03

    The ponderomotive interaction of high-power laser beams with collisional plasma is modeled in the nonrelativistic regime and is simulated using the powerful finite-difference time-domain (FDTD) method for the first time in literature. The nonlinear and dissipative dielectric constant function of the collisional plasma is deduced that takes the ponderomotive effect into account and is implemented in the discrete framework of FDTD algorithms. Maclaurin series expansion approach is applied for implementing the obtained physical model and the time average of the square of light field is extracted by numerically evaluating an integral identity based on the composite trapezoidal rule for numerical integration. Two numerical examples corresponding to two different types of laser beams, Gaussian beam and vortex Laguerre-Gaussian beam, propagating in collisional plasma, are presented for specified laser and plasma parameters to verify the validity of the proposed FDTD-based approach. Simulation results show the anticipated self-focusing and attenuation phenomena of laser beams and the deformation of the spatial density distributions of electron plasma along the beam propagation path. Due to the flexibility of FDTD method in light beam excitation and accurate complex material modeling, the proposed approach has a wide application prospect in the study of the complex laser-plasma interactions in a small scale.

  3. THE FUTURE OF COMPUTER-BASED TOXICITY PREDICTION: MECHANISM-BASED MODELS VS. INFORMATION MINING APPROACHES

    EPA Science Inventory


    The Future of Computer-Based Toxicity Prediction:
    Mechanism-Based Models vs. Information Mining Approaches

    When we speak of computer-based toxicity prediction, we are generally referring to a broad array of approaches which rely primarily upon chemical structure ...

  4. PLATO Instruction for Elementary Accounting.

    ERIC Educational Resources Information Center

    McKeown, James C.

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

  5. Minimally invasive surgery of the anterior skull base: transorbital approaches

    PubMed Central

    Gassner, Holger G.; Schwan, Franziska; Schebesch, Karl-Michael

    2016-01-01

    Minimally invasive approaches are becoming increasingly popular to access the anterior skull base. With interdisciplinary cooperation, in particular endonasal endoscopic approaches have seen an impressive expansion of indications over the past decades. The more recently described transorbital approaches represent minimally invasive alternatives with a differing spectrum of access corridors. The purpose of the present paper is to discuss transorbital approaches to the anterior skull base in the light of the current literature. The transorbital approaches allow excellent exposure of areas that are difficult to reach like the anterior and posterior wall of the frontal sinus; working angles may be more favorable and the paranasal sinus system can be preserved while exposing the skull base. Because of their minimal morbidity and the cosmetically excellent results, the transorbital approaches represent an important addition to established endonasal endoscopic and open approaches to the anterior skull base. Their execution requires an interdisciplinary team approach. PMID:27453759

  6. A Strength-Based Approach to Teacher Professional Development

    ERIC Educational Resources Information Center

    Zwart, Rosanne C.; Korthagen, Fred A. J.; Attema-Noordewier, Saskia

    2015-01-01

    Based on positive psychology, self-determination theory and a perspective on teacher quality, this study proposes and examines a strength-based approach to teacher professional development. A mixed method pre-test/post-test design was adopted to study perceived outcomes of the approach for 93 teachers of six primary schools in the Netherlands and…

  7. Mindfulness-Based Cognitive Approach for Seniors (MBCAS): Program Development and Implementation.

    PubMed

    Zellner Keller, Brigitte; Singh, Nirbhay N; Winton, Alan S W

    2014-01-01

    A number of cognitive interventions have been developed to enhance cognitive functioning in the growing population of the elderly. We describe the Mindfulness-Based Cognitive Approach for Seniors (MBCAS), a new training program designed especially for seniors. It was conceived in the context of self-development for seniors who wish to enhance their relationship with their inner and outer selves in order to navigate their aging process more easily and fluently. Physical and psychosocial problems related to aging, as well as some temporal issues, were taken into account in developing this program. Unlike clinically oriented mindfulness-based programs, which are generally delivered during an 8-week period, the MBCAS training program is presented over a period of 8 months. The main objectives of this program are to teach seniors to observe current experiences with nonjudgmental awareness, to identify automatic behaviors or reactions to current experiences that are potentially nonadaptive, and to enhance and reinforce positive coping with typical difficulties that they face in their daily lives. Details of the program development and initial implementation are presented, with suggestions for evaluating the program's effectiveness.

  8. Accounting for Incomplete Species Detection in Fish Community Monitoring

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

    McManamay, Ryan A; Orth, Dr. Donald J; Jager, Yetta

    2013-01-01

    Riverine fish assemblages are heterogeneous and very difficult to characterize with a one-size-fits-all approach to sampling. Furthermore, detecting changes in fish assemblages over time requires accounting for variation in sampling designs. We present a modeling approach that permits heterogeneous sampling by accounting for site and sampling covariates (including method) in a model-based framework for estimation (versus a sampling-based framework). We snorkeled during three surveys and electrofished during a single survey in suite of delineated habitats stratified by reach types. We developed single-species occupancy models to determine covariates influencing patch occupancy and species detection probabilities whereas community occupancy models estimated speciesmore » richness in light of incomplete detections. For most species, information-theoretic criteria showed higher support for models that included patch size and reach as covariates of occupancy. In addition, models including patch size and sampling method as covariates of detection probabilities also had higher support. Detection probability estimates for snorkeling surveys were higher for larger non-benthic species whereas electrofishing was more effective at detecting smaller benthic species. The number of sites and sampling occasions required to accurately estimate occupancy varied among fish species. For rare benthic species, our results suggested that higher number of occasions, and especially the addition of electrofishing, may be required to improve detection probabilities and obtain accurate occupancy estimates. Community models suggested that richness was 41% higher than the number of species actually observed and the addition of an electrofishing survey increased estimated richness by 13%. These results can be useful to future fish assemblage monitoring efforts by informing sampling designs, such as site selection (e.g. stratifying based on patch size) and determining effort required (e

  9. Use of an ecologically relevant modelling approach to improve remote sensing-based schistosomiasis risk profiling.

    PubMed

    Walz, Yvonne; Wegmann, Martin; Leutner, Benjamin; Dech, Stefan; Vounatsou, Penelope; N'Goran, Eliézer K; Raso, Giovanna; Utzinger, Jürg

    2015-11-30

    Schistosomiasis is a widespread water-based disease that puts close to 800 million people at risk of infection with more than 250 million infected, mainly in sub-Saharan Africa. Transmission is governed by the spatial distribution of specific freshwater snails that act as intermediate hosts and the frequency, duration and extent of human bodies exposed to infested water sources during human water contact. Remote sensing data have been utilized for spatially explicit risk profiling of schistosomiasis. Since schistosomiasis risk profiling based on remote sensing data inherits a conceptual drawback if school-based disease prevalence data are directly related to the remote sensing measurements extracted at the location of the school, because the disease transmission usually does not exactly occur at the school, we took the local environment around the schools into account by explicitly linking ecologically relevant environmental information of potential disease transmission sites to survey measurements of disease prevalence. Our models were validated at two sites with different landscapes in Côte d'Ivoire using high- and moderate-resolution remote sensing data based on random forest and partial least squares regression. We found that the ecologically relevant modelling approach explained up to 70% of the variation in Schistosoma infection prevalence and performed better compared to a purely pixel-based modelling approach. Furthermore, our study showed that model performance increased as a function of enlarging the school catchment area, confirming the hypothesis that suitable environments for schistosomiasis transmission rarely occur at the location of survey measurements.

  10. Accounting for the costs of quality.

    PubMed

    Suver, J D; Neumann, B R; Boles, K E

    1992-09-01

    Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures. In a book recently published by HFMA, Management Accounting for Healthcare Organizations, third edition, authors Suver, Neumann and Boles point out that the changes in behavioral focus and organizational climate brought about by TQM will have a major impact on management accounting function in healthcare organizations. TQM will require new methods of accounting that will enable the effects of declining quality to be recognized and evaluated. It also will require new types of management accounting reports that will identify opportunities for quality improvement and will monitor the effectiveness of quality management endeavors. The following article has been adapted from the book cited above.

  11. Is Comprehension Necessary for Error Detection? A Conflict-Based Account of Monitoring in Speech Production

    ERIC Educational Resources Information Center

    Nozari, Nazbanou; Dell, Gary S.; Schwartz, Myrna F.

    2011-01-01

    Despite the existence of speech errors, verbal communication is successful because speakers can detect (and correct) their errors. The standard theory of speech-error detection, the perceptual-loop account, posits that the comprehension system monitors production output for errors. Such a comprehension-based monitor, however, cannot explain the…

  12. Accounting Systems and the Electronic Office.

    ERIC Educational Resources Information Center

    Gafney, Leo

    1986-01-01

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

  13. Social Accountable Medical Education: A concept analysis.

    PubMed

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

    2017-07-01

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

  14. Community-Based Participatory Evaluation: The Healthy Start Approach

    PubMed Central

    Braithwaite, Ronald L.; McKenzie, Robetta D.; Pruitt, Vikki; Holden, Kisha B.; Aaron, Katrina; Hollimon, Chavone

    2013-01-01

    The use of community-based participatory research has gained momentum as a viable approach to academic and community engagement for research over the past 20 years. This article discusses an approach for extending the process with an emphasis on evaluation of a community partnership–driven initiative and thus advances the concept of conducting community-based participatory evaluation (CBPE) through a model used by the Healthy Start project of the Augusta Partnership for Children, Inc., in Augusta, Georgia. Application of the CBPE approach advances the importance of bilateral engagements with consumers and academic evaluators. The CBPE model shows promise as a reliable and credible evaluation approach for community-level assessment of health promotion programs. PMID:22461687

  15. Community-based participatory evaluation: the healthy start approach.

    PubMed

    Braithwaite, Ronald L; McKenzie, Robetta D; Pruitt, Vikki; Holden, Kisha B; Aaron, Katrina; Hollimon, Chavone

    2013-03-01

    The use of community-based participatory research has gained momentum as a viable approach to academic and community engagement for research over the past 20 years. This article discusses an approach for extending the process with an emphasis on evaluation of a community partnership-driven initiative and thus advances the concept of conducting community-based participatory evaluation (CBPE) through a model used by the Healthy Start project of the Augusta Partnership for Children, Inc., in Augusta, Georgia. Application of the CBPE approach advances the importance of bilateral engagements with consumers and academic evaluators. The CBPE model shows promise as a reliable and credible evaluation approach for community-level assessment of health promotion programs.

  16. Comparison of anatomy-based, fluence-based and aperture-based treatment planning approaches for VMAT

    NASA Astrophysics Data System (ADS)

    Rao, Min; Cao, Daliang; Chen, Fan; Ye, Jinsong; Mehta, Vivek; Wong, Tony; Shepard, David

    2010-11-01

    Volumetric modulated arc therapy (VMAT) has the potential to reduce treatment times while producing comparable or improved dose distributions relative to fixed-field intensity-modulated radiation therapy. In order to take full advantage of the VMAT delivery technique, one must select a robust inverse planning tool. The purpose of this study was to evaluate the effectiveness and efficiency of VMAT planning techniques of three categories: anatomy-based, fluence-based and aperture-based inverse planning. We have compared these techniques in terms of the plan quality, planning efficiency and delivery efficiency. Fourteen patients were selected for this study including six head-and-neck (HN) cases, and two cases each of prostate, pancreas, lung and partial brain. For each case, three VMAT plans were created. The first VMAT plan was generated based on the anatomical geometry. In the Elekta ERGO++ treatment planning system (TPS), segments were generated based on the beam's eye view (BEV) of the target and the organs at risk. The segment shapes were then exported to Pinnacle3 TPS followed by segment weight optimization and final dose calculation. The second VMAT plan was generated by converting optimized fluence maps (calculated by the Pinnacle3 TPS) into deliverable arcs using an in-house arc sequencer. The third VMAT plan was generated using the Pinnacle3 SmartArc IMRT module which is an aperture-based optimization method. All VMAT plans were delivered using an Elekta Synergy linear accelerator and the plan comparisons were made in terms of plan quality and delivery efficiency. The results show that for cases of little or modest complexity such as prostate, pancreas, lung and brain, the anatomy-based approach provides similar target coverage and critical structure sparing, but less conformal dose distributions as compared to the other two approaches. For more complex HN cases, the anatomy-based approach is not able to provide clinically acceptable VMAT plans while highly

  17. Interteaching: An Evidence-Based Approach to Instruction

    ERIC Educational Resources Information Center

    Brown, Thomas Wade; Killingsworth, Kenneth; Alavosius, Mark P.

    2014-01-01

    This paper describes "interteaching" as an evidence-based method of instruction. Instructors often rely on more traditional approaches, such as lectures, as means to deliver instruction. Despite high usage, these methods are ineffective at achieving desirable academic outcomes. We discuss an innovative approach to delivering instruction…

  18. Medical Researchers' Ancillary Care Obligations: The Relationship-Based Approach.

    PubMed

    Olson, Nate W

    2016-06-01

    In this article, I provide a new account of the basis of medical researchers' ancillary care obligations. Ancillary care in medical research, or medical care that research participants need but that is not required for the validity or safety of a study or to redress research injuries, is a topic that has drawn increasing attention in research ethics over the last ten years. My view, the relationship-based approach, improves on the main existing theory, Richardson and Belsky's 'partial-entrustment model', by avoiding its problematic restriction on the scope of health needs for which researchers could be obligated to provide ancillary care. Instead, it grounds ancillary care obligations in a wide range of morally relevant features of the researcher-participant relationship, including the level of engagement between researchers and participants, and weighs these factors against each other. I argue that the level of engagement, that is, the duration and intensity of interactions, between researchers and participants matters for ancillary care because of its connection to the meaningfulness of a relationship, and I suggest that other morally relevant features can be grounded in researchers' role obligations. © 2015 John Wiley & Sons Ltd.

  19. Building International Experiences into an Engineering Curriculum--A Design Project-Based Approach

    ERIC Educational Resources Information Center

    Maldonado, Victor; Castillo, Luciano; Carbajal, Gerardo; Hajela, Prabhat

    2014-01-01

    This paper is a descriptive account of how short-term international and multicultural experiences can be integrated into early design experiences in an aerospace engineering curriculum. Such approaches are considered as important not only in fostering a student's interest in the engineering curriculum, but also exposing them to a multicultural…

  20. Combining U.S.-based prioritization tools to improve screening level accountability for environmental impact: the case of the chemical manufacturing industry.

    PubMed

    Zhou, Xiaoying; Schoenung, Julie M

    2009-12-15

    There are two quantitative indicators that are most widely used to assess the extent of compliance of industrial facilities with environmental regulations: the quantity of hazardous waste generated and the amount of toxics released. These indicators, albeit useful in terms of some environmental monitoring, fail to account for direct or indirect effects on human and environmental health, especially when aggregating total quantity of releases for a facility or industry sector. Thus, there is a need for a more comprehensive approach that can prioritize a particular chemical (or industry sector) on the basis of its relevant environmental performance and impact on human health. Accordingly, the objective of the present study is to formulate an aggregation of tools that can simultaneously capture multiple effects and several environmental impact categories. This approach allows us to compare and combine results generated with the aid of select U.S.-based quantitative impact assessment tools, thereby supplementing compliance-based metrics such as data from the U.S. Toxic Release Inventory. A case study, which presents findings for the U.S. chemical manufacturing industry, is presented to illustrate the aggregation of these tools. Environmental impacts due to both upstream and manufacturing activities are also evaluated for each industry sector. The proposed combinatorial analysis allows for a more robust evaluation for rating and prioritizing the environmental impacts of industrial waste.

  1. A Catalyst-for-Change Approach to Evaluation Capacity Building

    ERIC Educational Resources Information Center

    Garcia-Iriarte, Edurne; Suarez-Balcazar, Yolanda; Taylor-Ritzler, Tina; Luna, Maria

    2011-01-01

    Evaluation capacity building (ECB) has become a popular approach for helping community-based organizations (CBOs) to meet their funders' demands for accountability. This case study reports the ECB process with one staff member using a catalyst-for-change approach. The authors analyzed the role of the catalyst in diffusing evaluation knowledge and…

  2. Building regulatory and operational flexibility into accountable care organizations and 'shared savings'.

    PubMed

    Lieberman, Steven M; Bertko, John M

    2011-01-01

    The Affordable Care Act created accountable care organizations (ACOs), which will be a new part of Medicare as of January 2012, together with a "shared savings program" that will modify how these organizations will be paid to care for patients. Accountable care organizations have the potential to lower costs, improve the quality of care, facilitate delivery system reform, and promote innovation in health care. The federal government is set to create rules to regulate these organizations and has broad discretion to allow them to pursue a variety of approaches. Drawing on experience from some ACO pilot programs and the Medicare Part D prescription drug coverage program, we argue that regulations governing accountable care organizations should be flexible, encouraging of diversity and innovation and allowing for changes over time based on lessons learned. We recommend using regulations as a general framework, while relying on notices and other guidance below the regulatory level to spell out specific requirements.

  3. To Be or Not to Be: An Investigation of Accounting Students' Career Intentions

    ERIC Educational Resources Information Center

    Ahmad, Zauwiyah; Ismail, Hishamuddin; Anantharaman, R. N.

    2015-01-01

    Purpose: The purpose of this paper is to study accounting students' intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education. Design/methodology/approach: Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample…

  4. Human Rights-Based Approaches to Mental Health

    PubMed Central

    Bradley, Valerie J.; Sahakian, Barbara J.

    2016-01-01

    Abstract The incidence of human rights violations in mental health care across nations has been described as a “global emergency” and an “unresolved global crisis.” The relationship between mental health and human rights is complex and bidirectional. Human rights violations can negatively impact mental health. Conversely, respecting human rights can improve mental health. This article reviews cases where an explicitly human rights-based approach was used in mental health care settings. Although the included studies did not exhibit a high level of methodological rigor, the qualitative information obtained was considered useful and informative for future studies. All studies reviewed suggest that human-rights based approaches can lead to clinical improvements at relatively low costs. Human rights-based approaches should be utilized for legal and moral reasons, since human rights are fundamental pillars of justice and civilization. The fact that such approaches can contribute to positive therapeutic outcomes and, potentially, cost savings, is additional reason for their implementation. However, the small sample size and lack of controlled, quantitative measures limit the strength of conclusions drawn from included studies. More objective, high quality research is needed to ascertain the true extent of benefits to service users and providers. PMID:27781015

  5. Integrating structure-based and ligand-based approaches for computational drug design.

    PubMed

    Wilson, Gregory L; Lill, Markus A

    2011-04-01

    Methods utilized in computer-aided drug design can be classified into two major categories: structure based and ligand based, using information on the structure of the protein or on the biological and physicochemical properties of bound ligands, respectively. In recent years there has been a trend towards integrating these two methods in order to enhance the reliability and efficiency of computer-aided drug-design approaches by combining information from both the ligand and the protein. This trend resulted in a variety of methods that include: pseudoreceptor methods, pharmacophore methods, fingerprint methods and approaches integrating docking with similarity-based methods. In this article, we will describe the concepts behind each method and selected applications.

  6. Brain-based treatment-A new approach or a well-forgotten old one?

    PubMed

    Matanova, Vanya; Kostova, Zlatomira; Kolev, Martin

    2018-04-24

    For a relatively long period of time, mental functioning was mainly associated with personal profile while brain functioning went by the wayside. After the 90s of the 20th century, or the so called "Decade of the Brain", today, contemporary specialists work on the boundary between fundamental science and medicine. This brings neuroscience, neuropsychology, psychiatry, and psychotherapy closer to each other. Today, we definitely know that brain structures are being built and altered thanks to experience. Psychotherapy can be more effective when based on a neuropsychological approach-this implies identification of the neural foundations of various disorders and will lead to specific psychotherapeutic conclusions. The knowledge about the brain is continually enriched, which leads to periodic rethinking and updating of the therapeutic approaches to various diseases of the nervous system and brain dysfunctions. The aim of translational studies is to match and combine scientific areas, resources, experience and techniques to improve prevention, diagnosis and therapies, and "transformation" of scientific discoveries into potential treatments of various diseases done in laboratory conditions. Neuropsychological studies prove that cognition is a key element that links together brain functioning and behaviour. According to Dr. Kandel, all experimental events, including psychotherapeutic interventions, affect the structure and function of neuronal synapses. The story of why psychotherapy works is a story of understanding the brain mechanisms of psychic processes, a story of how the brain has been evolving to ensure learning, forgetting, and the mechanisms of permanent psychological change. The new evidence on brain functioning necessitates the integration of neuropsychological achievements in the psychotherapeutic process. An integrative approach is needed to take into account the dynamic interaction between brain functioning, psyche, soul, spirit, and social interaction, ie

  7. Comparison of individual-based modeling and population approaches for prediction of foodborne pathogens growth.

    PubMed

    Augustin, Jean-Christophe; Ferrier, Rachel; Hezard, Bernard; Lintz, Adrienne; Stahl, Valérie

    2015-02-01

    Individual-based modeling (IBM) approach combined with the microenvironment modeling of vacuum-packed cold-smoked salmon was more effective to describe the variability of the growth of a few Listeria monocytogenes cells contaminating irradiated salmon slices than the traditional population models. The IBM approach was particularly relevant to predict the absence of growth in 25% (5 among 20) of artificially contaminated cold-smoked salmon samples stored at 8 °C. These results confirmed similar observations obtained with smear soft cheese (Ferrier et al., 2013). These two different food models were used to compare the IBM/microscale and population/macroscale modeling approaches in more global exposure and risk assessment frameworks taking into account the variability and/or the uncertainty of the factors influencing the growth of L. monocytogenes. We observed that the traditional population models significantly overestimate exposure and risk estimates in comparison to IBM approach when contamination of foods occurs with a low number of cells (<100 per serving). Moreover, the exposure estimates obtained with the population model were characterized by a great uncertainty. The overestimation was mainly linked to the ability of IBM to predict no growth situations rather than the consideration of microscale environment. On the other hand, when the aim of quantitative risk assessment studies is only to assess the relative impact of changes in control measures affecting the growth of foodborne bacteria, the two modeling approach gave similar results and the simplest population approach was suitable. Copyright © 2014 Elsevier Ltd. All rights reserved.

  8. Theory-Based Approaches to the Concept of Life

    ERIC Educational Resources Information Center

    El-Hani, Charbel Nino

    2008-01-01

    In this paper, I argue that characterisations of life through lists of properties have several shortcomings and should be replaced by theory-based accounts that explain the coexistence of a set of properties in living beings. The concept of life should acquire its meaning from its relationships with other concepts inside a theory. I illustrate…

  9. ARTS. Accountability Reporting and Tracking System

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

    Jones, J.F.; Faccio, R.M.

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

  10. Pharmacokinetic Modeling of Manganese III. Physiological Approaches Accounting for Background and Tracer Kinetics

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

    Teeguarden, Justin G.; Gearhart, Jeffrey; Clewell, III, H. J.

    2007-01-01

    Manganese (Mn) is an essential nutrient. Mn deficiency is associated with altered lipid (Kawano et al. 1987) and carbohydrate metabolism (Baly et al. 1984; Baly et al. 1985), abnormal skeletal cartilage development (Keen et al. 2000), decreased reproductive capacity, and brain dysfunction. Occupational and accidental inhalation exposures to aerosols containing high concentrations of Mn produce neurological symptoms with Parkinson-like characteristics in workers. At present, there is also concern about use of the manganese-containing compound, methylcyclopentadienyl manganese tricarbonyl (MMT), in unleaded gasoline as an octane enhancer. Combustion of MMT produces aerosols containing a mixture of manganese salts (Lynam et al. 1999).more » These Mn particulates may be inhaled at low concentrations by the general public in areas using MMT. Risk assessments for essential elements need to acknowledge that risks occur with either excesses or deficiencies and the presence of significant amounts of these nutrients in the body even in the absence of any exogenous exposures. With Mn there is an added complication, i.e., the primary risk is associated with inhalation while Mn is an essential dietary nutrient. Exposure standards for inhaled Mn will need to consider the substantial background uptake from normal ingestion. Andersen et al. (1999) suggested a generic approach for essential nutrient risk assessment. An acceptable exposure limit could be based on some ‘tolerable’ change in tissue concentration in normal and exposed individuals, i.e., a change somewhere from 10 to 25 % of the individual variation in tissue concentration seen in a large human population. A reliable multi-route, multi-species pharmacokinetic model would be necessary for the implementation of this type of dosimetry-based risk assessment approach for Mn. Physiologically-based pharmacokinetic (PBPK) models for various xenobiotics have proven valuable in contributing to a variety of chemical specific

  11. Expanded Endoscopic Endonasal Approaches to Skull Base Meningiomas

    PubMed Central

    Prosser, J. Drew; Vender, John R.; Alleyne, Cargill H.; Solares, C. Arturo

    2012-01-01

    Anterior cranial base meningiomas have traditionally been addressed via frontal or frontolateral approaches. However, with the advances in endoscopic endonasal treatment of pituitary lesions, the transphenoidal approach is being expanded to address lesions of the petrous ridge, anterior clinoid, clivus, sella, parasellar region, tuberculum, planum, olfactory groove, and crista galli regions. The expanded endoscopic endonasal approach (EEEA) has the advantage of limiting brain retraction and resultant brain edema, as well as minimizing manipulation of neural structures. Herein, we describe the techniques of transclival, transphenoidal, transplanum, and transcribiform resections of anterior skull base meningiomas. Selected cases are presented. PMID:23730542

  12. Rational-operator-based depth-from-defocus approach to scene reconstruction.

    PubMed

    Li, Ang; Staunton, Richard; Tjahjadi, Tardi

    2013-09-01

    This paper presents a rational-operator-based approach to depth from defocus (DfD) for the reconstruction of three-dimensional scenes from two-dimensional images, which enables fast DfD computation that is independent of scene textures. Two variants of the approach, one using the Gaussian rational operators (ROs) that are based on the Gaussian point spread function (PSF) and the second based on the generalized Gaussian PSF, are considered. A novel DfD correction method is also presented to further improve the performance of the approach. Experimental results are considered for real scenes and show that both approaches outperform existing RO-based methods.

  13. 7 CFR 1773.42 - Clearing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Clearing accounts. The CPA's workpapers must contain an analysis of all clearing accounts. Based upon the CPA's determination of materiality, an appropriate sample of transactions should be selected for testing. The CPA's workpapers must document that transactions were reviewed for proper allocation between...

  14. Integrating Computer Concepts into Principles of Accounting.

    ERIC Educational Resources Information Center

    Beck, Henry J.; Parrish, Roy James, Jr.

    A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3)…

  15. An approach to the drone fleet survivability assessment based on a stochastic continues-time model

    NASA Astrophysics Data System (ADS)

    Kharchenko, Vyacheslav; Fesenko, Herman; Doukas, Nikos

    2017-09-01

    An approach and the algorithm to the drone fleet survivability assessment based on a stochastic continues-time model are proposed. The input data are the number of the drones, the drone fleet redundancy coefficient, the drone stability and restoration rate, the limit deviation from the norms of the drone fleet recovery, the drone fleet operational availability coefficient, the probability of the drone failure-free operation, time needed for performing the required tasks by the drone fleet. The ways for improving the recoverable drone fleet survivability taking into account amazing factors of system accident are suggested. Dependencies of the drone fleet survivability rate both on the drone stability and the number of the drones are analysed.

  16. Securing Healthcare’s Quantified-Self Data: A Comparative Analysis Versus Personal Financial Account Aggregators Based on Porter’s Five Forces Framework for Competitive Force

    DTIC Science & Technology

    2016-09-01

    HEALTHCARE’S QUANTIFIED-SELF DATA: A COMPARATIVE ANALYSIS VERSUS PERSONAL FINANCIAL ACCOUNT AGGREGATORS BASED ON PORTER’S FIVE FORCES FRAMEWORK FOR...TITLE AND SUBTITLE SECURING HEALTHCARE’S QUANTIFIED-SELF DATA: A COMPARATIVE ANALYSIS VERSUS PERSONAL FINANCIAL ACCOUNT AGGREGATORS BASED ON...Distribution is unlimited. SECURING HEALTHCARE’S QUANTIFIED-SELF DATA: A COMPARATIVE ANALYSIS VERSUS PERSONAL FINANCIAL ACCOUNT AGGREGATORS BASED ON

  17. Getting to Grips with Bricolage: A Personal Account

    ERIC Educational Resources Information Center

    Wibberley, Christopher

    2012-01-01

    This paper presents a personal account of how a PhD supervisor came to an understanding of an approach to research that was unfamiliar to him. Additionally it addresses the question of what makes the approach, in this case bricolage, an acceptable format for academic work and in particular PhD study. Bricolage is a relatively little used approach…

  18. 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)

  19. Cancer Immunotherapy and Personalized Medicine: Emerging Technologies and Biomarker-Based Approaches.

    PubMed

    Maciejko, Laura; Smalley, Munisha; Goldman, Aaron

    2017-09-01

    The vision and strategy for the 21st century treatment of cancer calls for a personalized approach in which therapy selection is designed for each individual patient. While genomics has led the field of personalized cancer medicine over the past several decades by connecting patient-specific DNA mutations with kinase-targeted drugs, the recent discovery that tumors evade immune surveillance has created unique challenges to personalize cancer immunotherapy. In this mini-review we will discuss how personalized medicine has evolved recently to accommodate the emerging era of cancer immunotherapy. Moreover, we will discuss novel platform technologies that have been engineered to address some of the persisting limitations. Beginning with early evidence in personalized medicine, we discuss how biomarker-driven approaches to predict clinical success have evolved to account for the heterogeneous tumor ecosystem. In the emerging field of cancer immunotherapy, this challenge requires the use of a novel set of tools, distinct from the classic approach of next-generation genomic sequencing-based strategies. We will introduce new techniques that seek to tailor immunotherapy by re-programming patient-autologous T-cells, and new technologies that are emerging to predict clinical efficacy by mapping infiltration of lymphocytes, and harnessing fully humanized platforms that reconstruct and interrogate immune checkpoint blockade, ex-vivo . While cancer immunotherapy is now leading to durable outcomes in difficult-to-treat cancers, success is highly variable. Developing novel approaches to study cancer immunotherapy, personalize treatment to each patient, and achieve greater outcomes is penultimate to developing sustainable cures in the future. Numerous techniques are now emerging to help guide treatment decisions, which go beyond simple biomarker-driven strategies, and are now we are seeking to interrogate the entirety of the dynamic tumor ecosystem.

  20. Pixel-based approach for building heights determination by SAR radargrammetry

    NASA Astrophysics Data System (ADS)

    Dubois, C.; Thiele, A.; Hinz, S.

    2013-10-01

    Numerous advances have been made recently in photogrammetry, laser scanning, and remote sensing for the creation of 3D city models. More and more cities are interested in getting 3D city models, be it for urban planning purposes or for supporting public utility companies. In areas often affected by natural disaster, rapid updating of the 3D information may also be useful for helping rescue forces. The high resolutions that can be achieved by the new spaceborne SAR sensor generation enables the analysis of city areas at building level and make those sensors attractive for the extraction of 3D information. Moreover, they present the advantage of weather and sunlight independency, which make them more practicable than optical data, in particular for tasks where rapid response is required. Furthermore, their short revisit time and the possibility of multi-sensor constellation enable providing several acquisitions within a few hours. This opens up the floor for new applications, especially radargrammetric applications, which consider acquisitions taken under different incidence angles. In this paper, we present a new approach for determining building heights, relying only on the radargrammetric analysis of building layover. By taking into account same-side acquisitions, we present the workflow of building height determination. Focus is set on some geometric considerations, pixel-based approach for disparity map calculation, and analysis of the building layover signature for different configurations in order to determine building height.

  1. Simulation-Based Constructivist Approach for Education Leaders

    ERIC Educational Resources Information Center

    Shapira-Lishchinsky, Orly

    2015-01-01

    The purpose of this study was to reflect the leadership strategies that may arise using a constructivist approach based on organizational learning. This approach involved the use of simulations that focused on ethical tensions in school principals' daily experiences, and the development of codes of ethical conduct to reduce these tensions. The…

  2. Teaching Close Reading: A VLE-Based Approach

    ERIC Educational Resources Information Center

    Adlington, Hugh; Wright, Gillian

    2013-01-01

    This article discusses the effectiveness of using an approach based on a virtual learning environment (VLE) to enhance the close-reading skills of first-year English undergraduates. The first two sections explore the practical and theoretical issues involved in adopting such an approach; the third describes the design and functions of a VLE…

  3. A cue-based approach to the acquisition of grammatical gender in Russian.

    PubMed

    Rodina, Yulia; Westergaard, Marit

    2012-11-01

    This article discusses the acquisition of gender in Russian, focusing on some exceptional subclasses of nouns that display a mismatch between semantics and morphology. Experimental results from twenty-five Russian-speaking monolinguals (age 2 ; 6-4 ; 0) are presented and, within a cue-based approach to language acquisition, we argue that children rely on certain morphosyntactic micro-cues in the course of acquisition of semantic agreement. A discrepancy is observed in the acquisition of semantic agreement across the different noun classes, and this suggests that children are highly sensitive to fine distinctions in syntax and morphology and use detailed input information to make specific inferences concerning the gender of different noun classes. Furthermore, we argue that acquisition data may provide a more accurate account of how gender assignment proceeds in the mind of a speaker than has been traditionally assumed by gender assignment theories.

  4. Knowledge-based approach to video content classification

    NASA Astrophysics Data System (ADS)

    Chen, Yu; Wong, Edward K.

    2001-01-01

    A framework for video content classification using a knowledge-based approach is herein proposed. This approach is motivated by the fact that videos are rich in semantic contents, which can best be interpreted and analyzed by human experts. We demonstrate the concept by implementing a prototype video classification system using the rule-based programming language CLIPS 6.05. Knowledge for video classification is encoded as a set of rules in the rule base. The left-hand-sides of rules contain high level and low level features, while the right-hand-sides of rules contain intermediate results or conclusions. Our current implementation includes features computed from motion, color, and text extracted from video frames. Our current rule set allows us to classify input video into one of five classes: news, weather, reporting, commercial, basketball and football. We use MYCIN's inexact reasoning method for combining evidences, and to handle the uncertainties in the features and in the classification results. We obtained good results in a preliminary experiment, and it demonstrated the validity of the proposed approach.

  5. Knowledge-based approach to video content classification

    NASA Astrophysics Data System (ADS)

    Chen, Yu; Wong, Edward K.

    2000-12-01

    A framework for video content classification using a knowledge-based approach is herein proposed. This approach is motivated by the fact that videos are rich in semantic contents, which can best be interpreted and analyzed by human experts. We demonstrate the concept by implementing a prototype video classification system using the rule-based programming language CLIPS 6.05. Knowledge for video classification is encoded as a set of rules in the rule base. The left-hand-sides of rules contain high level and low level features, while the right-hand-sides of rules contain intermediate results or conclusions. Our current implementation includes features computed from motion, color, and text extracted from video frames. Our current rule set allows us to classify input video into one of five classes: news, weather, reporting, commercial, basketball and football. We use MYCIN's inexact reasoning method for combining evidences, and to handle the uncertainties in the features and in the classification results. We obtained good results in a preliminary experiment, and it demonstrated the validity of the proposed approach.

  6. Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

    ERIC Educational Resources Information Center

    Sugahara, Satoshi; Wilson, Rachel

    2013-01-01

    The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…

  7. PhyloTreePruner: A Phylogenetic Tree-Based Approach for Selection of Orthologous Sequences for Phylogenomics.

    PubMed

    Kocot, Kevin M; Citarella, Mathew R; Moroz, Leonid L; Halanych, Kenneth M

    2013-01-01

    Molecular phylogenetics relies on accurate identification of orthologous sequences among the taxa of interest. Most orthology inference programs available for use in phylogenomics rely on small sets of pre-defined orthologs from model organisms or phenetic approaches such as all-versus-all sequence comparisons followed by Markov graph-based clustering. Such approaches have high sensitivity but may erroneously include paralogous sequences. We developed PhyloTreePruner, a software utility that uses a phylogenetic approach to refine orthology inferences made using phenetic methods. PhyloTreePruner checks single-gene trees for evidence of paralogy and generates a new alignment for each group containing only sequences inferred to be orthologs. Importantly, PhyloTreePruner takes into account support values on the tree and avoids unnecessarily deleting sequences in cases where a weakly supported tree topology incorrectly indicates paralogy. A test of PhyloTreePruner on a dataset generated from 11 completely sequenced arthropod genomes identified 2,027 orthologous groups sampled for all taxa. Phylogenetic analysis of the concatenated supermatrix yielded a generally well-supported topology that was consistent with the current understanding of arthropod phylogeny. PhyloTreePruner is freely available from http://sourceforge.net/projects/phylotreepruner/.

  8. Bayesian approach to MSD-based analysis of particle motion in live cells.

    PubMed

    Monnier, Nilah; Guo, Syuan-Ming; Mori, Masashi; He, Jun; Lénárt, Péter; Bathe, Mark

    2012-08-08

    Quantitative tracking of particle motion using live-cell imaging is a powerful approach to understanding the mechanism of transport of biological molecules, organelles, and cells. However, inferring complex stochastic motion models from single-particle trajectories in an objective manner is nontrivial due to noise from sampling limitations and biological heterogeneity. Here, we present a systematic Bayesian approach to multiple-hypothesis testing of a general set of competing motion models based on particle mean-square displacements that automatically classifies particle motion, properly accounting for sampling limitations and correlated noise while appropriately penalizing model complexity according to Occam's Razor to avoid over-fitting. We test the procedure rigorously using simulated trajectories for which the underlying physical process is known, demonstrating that it chooses the simplest physical model that explains the observed data. Further, we show that computed model probabilities provide a reliability test for the downstream biological interpretation of associated parameter values. We subsequently illustrate the broad utility of the approach by applying it to disparate biological systems including experimental particle trajectories from chromosomes, kinetochores, and membrane receptors undergoing a variety of complex motions. This automated and objective Bayesian framework easily scales to large numbers of particle trajectories, making it ideal for classifying the complex motion of large numbers of single molecules and cells from high-throughput screens, as well as single-cell-, tissue-, and organism-level studies. Copyright © 2012 Biophysical Society. Published by Elsevier Inc. All rights reserved.

  9. Self-Monitoring Assessments for Educational Accountability Systems

    ERIC Educational Resources Information Center

    Koretz, Daniel; Beguin, Anton

    2010-01-01

    Test-based accountability is now the cornerstone of U.S. education policy, and it is becoming more important in many other nations as well. Educators sometimes respond to test-based accountability in ways that produce score inflation. In the past, score inflation has usually been evaluated by comparing trends in scores on a high-stakes test to…

  10. 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…

  11. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The accounting provisions contained in this part are based on generally accepted accounting principles (GAAP...

  12. 7 CFR 1773.42 - Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... § 1773.42 Clearing accounts. The CPA's workpapers must contain an analysis of all clearing accounts. Based upon the CPA's determination of materiality, an appropriate sample of transactions should be selected for testing. The CPA's workpapers must document that transactions were reviewed for proper...

  13. 7 CFR 1773.42 - Clearing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... § 1773.42 Clearing accounts. The CPA's workpapers must contain an analysis of all clearing accounts. Based upon the CPA's determination of materiality, an appropriate sample of transactions should be selected for testing. The CPA's workpapers must document that transactions were reviewed for proper...

  14. 7 CFR 1773.42 - Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... § 1773.42 Clearing accounts. The CPA's workpapers must contain an analysis of all clearing accounts. Based upon the CPA's determination of materiality, an appropriate sample of transactions should be selected for testing. The CPA's workpapers must document that transactions were reviewed for proper...

  15. 7 CFR 1773.42 - Clearing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... § 1773.42 Clearing accounts. The CPA's workpapers must contain an analysis of all clearing accounts. Based upon the CPA's determination of materiality, an appropriate sample of transactions should be selected for testing. The CPA's workpapers must document that transactions were reviewed for proper...

  16. Long-Run Success in the Accounting Profession: A Study of Student Perceptions

    ERIC Educational Resources Information Center

    Carrington, Linda; Harwell, Jeff; Morris, Philip

    2009-01-01

    Accounting students are generally well aware of the skills, education, and accomplishments needed to get that first job and initially enter the accounting profession. However, it is equally important that accounting students approaching graduation have a good understanding of the skills, education and accomplishments required for an experienced…

  17. A review of single-sample-based models and other approaches for radiocarbon dating of dissolved inorganic carbon in groundwater

    USGS Publications Warehouse

    Han, L. F; Plummer, Niel

    2016-01-01

    Numerous methods have been proposed to estimate the pre-nuclear-detonation 14C content of dissolved inorganic carbon (DIC) recharged to groundwater that has been corrected/adjusted for geochemical processes in the absence of radioactive decay (14C0) - a quantity that is essential for estimation of radiocarbon age of DIC in groundwater. The models/approaches most commonly used are grouped as follows: (1) single-sample-based models, (2) a statistical approach based on the observed (curved) relationship between 14C and δ13C data for the aquifer, and (3) the geochemical mass-balance approach that constructs adjustment models accounting for all the geochemical reactions known to occur along a groundwater flow path. This review discusses first the geochemical processes behind each of the single-sample-based models, followed by discussions of the statistical approach and the geochemical mass-balance approach. Finally, the applications, advantages and limitations of the three groups of models/approaches are discussed.The single-sample-based models constitute the prevailing use of 14C data in hydrogeology and hydrological studies. This is in part because the models are applied to an individual water sample to estimate the 14C age, therefore the measurement data are easily available. These models have been shown to provide realistic radiocarbon ages in many studies. However, they usually are limited to simple carbonate aquifers and selection of model may have significant effects on 14C0 often resulting in a wide range of estimates of 14C ages.Of the single-sample-based models, four are recommended for the estimation of 14C0 of DIC in groundwater: Pearson's model, (Ingerson and Pearson, 1964; Pearson and White, 1967), Han & Plummer's model (Han and Plummer, 2013), the IAEA model (Gonfiantini, 1972; Salem et al., 1980), and Oeschger's model (Geyh, 2000). These four models include all processes considered in single-sample-based models, and can be used in different ranges of

  18. Accounting for Uncertainty in Decision Analytic Models Using Rank Preserving Structural Failure Time Modeling: Application to Parametric Survival Models.

    PubMed

    Bennett, Iain; Paracha, Noman; Abrams, Keith; Ray, Joshua

    2018-01-01

    Rank Preserving Structural Failure Time models are one of the most commonly used statistical methods to adjust for treatment switching in oncology clinical trials. The method is often applied in a decision analytic model without appropriately accounting for additional uncertainty when determining the allocation of health care resources. The aim of the study is to describe novel approaches to adequately account for uncertainty when using a Rank Preserving Structural Failure Time model in a decision analytic model. Using two examples, we tested and compared the performance of the novel Test-based method with the resampling bootstrap method and with the conventional approach of no adjustment. In the first example, we simulated life expectancy using a simple decision analytic model based on a hypothetical oncology trial with treatment switching. In the second example, we applied the adjustment method on published data when no individual patient data were available. Mean estimates of overall and incremental life expectancy were similar across methods. However, the bootstrapped and test-based estimates consistently produced greater estimates of uncertainty compared with the estimate without any adjustment applied. Similar results were observed when using the test based approach on a published data showing that failing to adjust for uncertainty led to smaller confidence intervals. Both the bootstrapping and test-based approaches provide a solution to appropriately incorporate uncertainty, with the benefit that the latter can implemented by researchers in the absence of individual patient data. Copyright © 2018 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

  19. Accountability for College and Career Readiness: Developing a New Paradigm

    ERIC Educational Resources Information Center

    Darling-Hammond, Linda; Wilhoit, Gene; Pittenger, Linda

    2014-01-01

    As schools across the country prepare for new standards under the Common Core, states are moving toward creating more aligned systems of assessment and accountability. This paper recommends an accountability approach that focuses on meaningful learning, enabled by professionally skilled and committed educators, and supported by adequate and…

  20. Curriculum Innovation in Undergraduate Accounting Degree Programmes through "Virtual Internships"

    ERIC Educational Resources Information Center

    Bayerlein, Leopold

    2015-01-01

    Purpose: The purpose of this paper is to discuss major criticisms of traditional undergraduate accounting programmes and to introduce virtual internships as a curriculum innovation that addresses these criticisms. Design/methodology/approach: The main aim of the paper is to inspire curriculum innovation in accounting programmes though the…

  1. 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.

  2. Data for Improvement, Data for Accountability

    ERIC Educational Resources Information Center

    Weiss, Janet A.

    2012-01-01

    This commentary on the special issue on data use highlights the distinctions between data systems intended to improve the performance of school staff and those intended to hold schools and districts accountable for outcomes. It advises researchers to be alert to the differences in the policy logics connected with each approach.

  3. Solutions for filling gaps in accountable care measure sets.

    PubMed

    Valuck, Tom; Dugan, Donna; Dubois, Robert W; Westrich, Kimberly; Penso, Jerry; McClellan, Mark

    2015-10-01

    A primary objective of accountable care is to support providers in reforming care to improve outcomes and lower costs. Gaps in accountable care measure sets may cause missed opportunities for improvement and missed signals of problems in care. Measures to balance financial incentives may be particularly important for high-cost conditions or specialty treatments. This study explored gaps in measure sets for specific conditions and offers strategies for more comprehensive measurement that do not necessarily require more measures. A descriptive analysis of measure gaps in accountable care programs and proposed solutions for filling the gaps. We analyzed gaps in 2 accountable care organization measure sets for 20 high-priority clinical conditions by comparing the measures in those sets with clinical guidelines and assessing the use of outcome measures. Where we identified gaps, we looked for existing measures to address the gaps. Gaps not addressed by existing measures were considered areas for measure development or measurement strategy refinement. We found measure gaps across all 20 conditions, including those conditions that are commonly addressed in current measure sets. In addition, we found many gaps that could not be filled by existing measures. Results across all 20 conditions informed recommendations for measure set improvement. Addressing all gaps in accountable care measure sets with more of the same types of measures and approaches to measurement would require an impractical number of measures and would miss the opportunity to use better measures and innovative approaches. Strategies for effectively filling measure gaps include using preferred measure types such as cross-cutting, outcome, and patient-reported measures. Program implementers should also apply new approaches to measurement, including layered and modular models.

  4. Social Accountable Medical Education: A concept analysis

    PubMed Central

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

    2017-01-01

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

  5. The Acquisition of Prosodic Structure: An Investigation of Current Accounts of Children's Prosodic Development.

    ERIC Educational Resources Information Center

    Kehoe, Margaret; Stoel-Gammon, Carol

    1997-01-01

    Examines different approaches to prosodic acquisition: Gerken's S(W) production template; Fikkert's and Archibald's theories of stress acquisition and Demuth and Fee's prosodic hierarchy account. Results reveal that current approaches cannot account for findings in the data such as the increased preservation of final over nonfinal unstressed…

  6. A performance-based approach to landslide risk analysis

    NASA Astrophysics Data System (ADS)

    Romeo, R. W.

    2009-04-01

    An approach for the risk assessment based on a probabilistic analysis of the performance of structures threatened by landslides is shown and discussed. The risk is a possible loss due to the occurrence of a potentially damaging event. Analytically the risk is the probability convolution of hazard, which defines the frequency of occurrence of the event (i.e., the demand), and fragility that defines the capacity of the system to withstand the event given its characteristics (i.e., severity) and those of the exposed goods (vulnerability), that is: Risk=p(D>=d|S,V) The inequality sets a damage (or loss) threshold beyond which the system's performance is no longer met. Therefore a consistent approach to risk assessment should: 1) adopt a probabilistic model which takes into account all the uncertainties of the involved variables (capacity and demand), 2) follow a performance approach based on given loss or damage thresholds. The proposed method belongs to the category of the semi-empirical ones: the theoretical component is given by the probabilistic capacity-demand model; the empirical component is given by the observed statistical behaviour of structures damaged by landslides. Two landslide properties alone are required: the area-extent and the type (or kinematism). All other properties required to determine the severity of landslides (such as depth, speed and frequency) are derived via probabilistic methods. The severity (or intensity) of landslides, in terms of kinetic energy, is the demand of resistance; the resistance capacity is given by the cumulative distribution functions of the limit state performance (fragility functions) assessed via damage surveys and cards compilation. The investigated limit states are aesthetic (of nominal concern alone), functional (interruption of service) and structural (economic and social losses). The damage probability is the probabilistic convolution of hazard (the probability mass function of the frequency of occurrence of given

  7. A simple microviscometric approach based on Brownian motion tracking.

    PubMed

    Hnyluchová, Zuzana; Bjalončíková, Petra; Karas, Pavel; Mravec, Filip; Halasová, Tereza; Pekař, Miloslav; Kubala, Lukáš; Víteček, Jan

    2015-02-01

    Viscosity-an integral property of a liquid-is traditionally determined by mechanical instruments. The most pronounced disadvantage of such an approach is the requirement of a large sample volume, which poses a serious obstacle, particularly in biology and biophysics when working with limited samples. Scaling down the required volume by means of microviscometry based on tracking the Brownian motion of particles can provide a reasonable alternative. In this paper, we report a simple microviscometric approach which can be conducted with common laboratory equipment. The core of this approach consists in a freely available standalone script to process particle trajectory data based on a Newtonian model. In our study, this setup allowed the sample to be scaled down to 10 μl. The utility of the approach was demonstrated using model solutions of glycerine, hyaluronate, and mouse blood plasma. Therefore, this microviscometric approach based on a newly developed freely available script can be suggested for determination of the viscosity of small biological samples (e.g., body fluids).

  8. [Management of large marine ecosystem based on ecosystem approach].

    PubMed

    Chu, Jian-song

    2011-09-01

    Large marine ecosystem (LME) is a large area of ocean characterized by distinct oceanology and ecology. Its natural characteristics require management based on ecosystem approach. A series of international treaties and regulations definitely or indirectly support that it should adopt ecosystem approach to manage LME to achieve the sustainable utilization of marine resources. In practices, some countries such as Canada, Australia, and U.S.A. have adopted ecosystem-based approach to manage their oceans, and some international organizations such as global environment fund committee have carried out a number of LME programs based on ecosystem approach. Aiming at the sustainable development of their fisheries, the regional organizations such as Caribbean Community have established regional fisheries mechanism. However, the adoption of ecosystem approach to manage LME is not only a scientific and legal issue, but also a political matter largely depending on the political will and the mutual cooperation degree of related countries.

  9. Accounting for small scale heterogeneity in ecohydrologic watershed models

    NASA Astrophysics Data System (ADS)

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

    2016-12-01

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

  10. Accounting for small scale heterogeneity in ecohydrologic watershed models

    NASA Astrophysics Data System (ADS)

    Burke, W.; Tague, C.

    2017-12-01

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

  11. 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

  12. Assessment of Person Fit Using Resampling-Based Approaches

    ERIC Educational Resources Information Center

    Sinharay, Sandip

    2016-01-01

    De la Torre and Deng suggested a resampling-based approach for person-fit assessment (PFA). The approach involves the use of the [math equation unavailable] statistic, a corrected expected a posteriori estimate of the examinee ability, and the Monte Carlo (MC) resampling method. The Type I error rate of the approach was closer to the nominal level…

  13. Development of Scientific Approach Based on Discovery Learning Module

    NASA Astrophysics Data System (ADS)

    Ellizar, E.; Hardeli, H.; Beltris, S.; Suharni, R.

    2018-04-01

    Scientific Approach is a learning process, designed to make the students actively construct their own knowledge through stages of scientific method. The scientific approach in learning process can be done by using learning modules. One of the learning model is discovery based learning. Discovery learning is a learning model for the valuable things in learning through various activities, such as observation, experience, and reasoning. In fact, the students’ activity to construct their own knowledge were not optimal. It’s because the available learning modules were not in line with the scientific approach. The purpose of this study was to develop a scientific approach discovery based learning module on Acid Based, also on electrolyte and non-electrolyte solution. The developing process of this chemistry modules use the Plomp Model with three main stages. The stages are preliminary research, prototyping stage, and the assessment stage. The subject of this research was the 10th and 11th Grade of Senior High School students (SMAN 2 Padang). Validation were tested by the experts of Chemistry lecturers and teachers. Practicality of these modules had been tested through questionnaire. The effectiveness had been tested through experimental procedure by comparing student achievement between experiment and control groups. Based on the findings, it can be concluded that the developed scientific approach discovery based learning module significantly improve the students’ learning in Acid-based and Electrolyte solution. The result of the data analysis indicated that the chemistry module was valid in content, construct, and presentation. Chemistry module also has a good practicality level and also accordance with the available time. This chemistry module was also effective, because it can help the students to understand the content of the learning material. That’s proved by the result of learning student. Based on the result can conclude that chemistry module based on

  14. Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany

    PubMed Central

    2012-01-01

    The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the “one hospital” approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the “one hospital” model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital’s cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level. PMID:22935314

  15. Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany.

    PubMed

    Vogl, Matthias

    2012-08-30

    The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the "one hospital" approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the "one hospital" model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital's cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level.

  16. A Fatty Acid Based Bayesian Approach for Inferring Diet in Aquatic Consumers

    PubMed Central

    Holtgrieve, Gordon W.; Ward, Eric J.; Ballantyne, Ashley P.; Burns, Carolyn W.; Kainz, Martin J.; Müller-Navarra, Doerthe C.; Persson, Jonas; Ravet, Joseph L.; Strandberg, Ursula; Taipale, Sami J.; Alhgren, Gunnel

    2015-01-01

    We modified the stable isotope mixing model MixSIR to infer primary producer contributions to consumer diets based on their fatty acid composition. To parameterize the algorithm, we generated a ‘consumer-resource library’ of FA signatures of Daphnia fed different algal diets, using 34 feeding trials representing diverse phytoplankton lineages. This library corresponds to the resource or producer file in classic Bayesian mixing models such as MixSIR or SIAR. Because this library is based on the FA profiles of zooplankton consuming known diets, and not the FA profiles of algae directly, trophic modification of consumer lipids is directly accounted for. To test the model, we simulated hypothetical Daphnia comprised of 80% diatoms, 10% green algae, and 10% cryptophytes and compared the FA signatures of these known pseudo-mixtures to outputs generated by the mixing model. The algorithm inferred these simulated consumers were comprised of 82% (63-92%) [median (2.5th to 97.5th percentile credible interval)] diatoms, 11% (4-22%) green algae, and 6% (0-25%) cryptophytes. We used the same model with published phytoplankton stable isotope (SI) data for δ13C and δ15N to examine how a SI based approach resolved a similar scenario. With SI, the algorithm inferred that the simulated consumer assimilated 52% (4-91%) diatoms, 23% (1-78%) green algae, and 18% (1-73%) cyanobacteria. The accuracy and precision of SI based estimates was extremely sensitive to both resource and consumer uncertainty, as well as the trophic fractionation assumption. These results indicate that when using only two tracers with substantial uncertainty for the putative resources, as is often the case in this class of analyses, the underdetermined constraint in consumer-resource SI analyses may be intractable. The FA based approach alleviated the underdetermined constraint because many more FA biomarkers were utilized (n < 20), different primary producers (e.g., diatoms, green algae, and cryptophytes

  17. 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.

  18. The behaviours of nurses that increase student accountability for learning in clinical practice: An integrative review.

    PubMed

    Perry, Christina; Henderson, Amanda; Grealish, Laurie

    2018-06-01

    To identify nurses' behaviours that promote student accountability for learning in clinical practice. Health care services are experiencing significant strain in meeting clinical education requirements of increasing numbers of nursing students enrolled in undergraduate nursing programs. Internationally, the transition to university based education for nurses has seen the emergence of issues for busy clinicians trying to manage increasing workloads with responsibility for student learning. An understanding of what types of supervisor behaviours promote student accountability for learning, may support clinicians to more effectively manage their dual roles of clinical care and student support. An integrative approach was adopted for this review. A search of the Cumulative Index of Nursing and Allied Health Literature, Pubmed, Scopus and Embase was undertaken, limited to articles published between 2000 and March 2017. Whittemore and Knafls' (2005) framework for conducting integrative reviews was used to ensure a methodological and rigorous approach. Nine studies were considered. Behaviours emerged in relation to four themes including: belongingness associated with a genuine partnership; empowerment and increasing student self-efficacy; trust linked to increasing and staged independence; and balancing clinical and educational requirements. Behaviours of nurses significantly influence students' accountability for learning and accordingly, their ability to be adequately prepared for professional nursing practice. Understanding behaviours that impact on students' approach to clinical placement can guide nurses in their approach to facilitating student learning, in particular, behaviours that increase student responsibility and independence over the continuum of clinical education. Copyright © 2018 Elsevier Ltd. All rights reserved.

  19. Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report I. Internal Consistencies and Relationships to Performance By Site. Final Report.

    ERIC Educational Resources Information Center

    Pecorella, Patricia A.; Bowers, David G.

    Analyses preparatory to construction of a suitable file for generating a system of future performance trend indicators are described. Such a system falls into the category of a current value approach to human resources accounting. It requires that there be a substantial body of data which: (1) uses the work group or unit, not the individual, as…

  20. Ethics education for health professionals: a values based approach.

    PubMed

    Godbold, Rosemary; Lees, Amanda

    2013-11-01

    It is now widely accepted that ethics is an essential part of educating health professionals. Despite a clear mandate to educators, there are differing approaches, in particular, how and where ethics is positioned in training programmes, underpinning philosophies and optimal modes of assessment. This paper explores varying practices and argues for a values based approach to ethics education. It then explores the possibility of using a web-based technology, the Values Exchange, to facilitate a values based approach. It uses the findings of a small scale study to signal the potential of the Values Exchange for engaging, meaningful and applied ethics education. Copyright © 2013 Elsevier Ltd. All rights reserved.

  1. Rethinking Accountability in a Knowledge Society

    ERIC Educational Resources Information Center

    Sahlberg, Pasi

    2010-01-01

    Competition between schools combined with test-based accountability to hold schools accountable for predetermined knowledge standards have become a common solution in educational change efforts to improve the performance of educational systems around the world. This is happening as family and community social capital declines in most parts of…

  2. Assessing Rural Sustainable Development potentialities using a Dominance-based Rough Set Approach.

    PubMed

    Boggia, Antonio; Rocchi, Lucia; Paolotti, Luisa; Musotti, Francesco; Greco, Salvatore

    2014-11-01

    Rural Development is a priority in Europe and it is supported by specific, financial programmes. At the same time, sustainability is the key word for the European Union to construct programmes and policies for all human activities. However, measuring sustainability of rural areas is not easy, due to their particular features. The improvement of knowledge on sustainability in rural areas is important to build long term policies and strategies for those territories. The objective of this study is the development of a decision support system based on the Dominance-based Rough Set Approach (DRSA), to assess the level of Rural Sustainable Development in specific areas. We used DRSA to analyze the level of sustainability of the 92 municipalities of the Region of Umbria, Italy. The results were synthesized in a final ranking, taking into account the equilibrium and the integration between development and sustainability of each municipality. DRSA showed a high potential in the context of management or planning, and for supporting Decision Makers. DRSA is able to give a ranking as well as an explanation of the main factors driving sustainable development in rural areas. Copyright © 2014 Elsevier Ltd. All rights reserved.

  3. A review of accuracy assessment for object-based image analysis: From per-pixel to per-polygon approaches

    NASA Astrophysics Data System (ADS)

    Ye, Su; Pontius, Robert Gilmore; Rakshit, Rahul

    2018-07-01

    Object-based image analysis (OBIA) has gained widespread popularity for creating maps from remotely sensed data. Researchers routinely claim that OBIA procedures outperform pixel-based procedures; however, it is not immediately obvious how to evaluate the degree to which an OBIA map compares to reference information in a manner that accounts for the fact that the OBIA map consists of objects that vary in size and shape. Our study reviews 209 journal articles concerning OBIA published between 2003 and 2017. We focus on the three stages of accuracy assessment: (1) sampling design, (2) response design and (3) accuracy analysis. First, we report the literature's overall characteristics concerning OBIA accuracy assessment. Simple random sampling was the most used method among probability sampling strategies, slightly more than stratified sampling. Office interpreted remotely sensed data was the dominant reference source. The literature reported accuracies ranging from 42% to 96%, with an average of 85%. A third of the articles failed to give sufficient information concerning accuracy methodology such as sampling scheme and sample size. We found few studies that focused specifically on the accuracy of the segmentation. Second, we identify a recent increase of OBIA articles in using per-polygon approaches compared to per-pixel approaches for accuracy assessment. We clarify the impacts of the per-pixel versus the per-polygon approaches respectively on sampling, response design and accuracy analysis. Our review defines the technical and methodological needs in the current per-polygon approaches, such as polygon-based sampling, analysis of mixed polygons, matching of mapped with reference polygons and assessment of segmentation accuracy. Our review summarizes and discusses the current issues in object-based accuracy assessment to provide guidance for improved accuracy assessments for OBIA.

  4. Taking the Missing Propensity Into Account When Estimating Competence Scores

    PubMed Central

    Pohl, Steffi; Carstensen, Claus H.

    2014-01-01

    When competence tests are administered, subjects frequently omit items. These missing responses pose a threat to correctly estimating the proficiency level. Newer model-based approaches aim to take nonignorable missing data processes into account by incorporating a latent missing propensity into the measurement model. Two assumptions are typically made when using these models: (1) The missing propensity is unidimensional and (2) the missing propensity and the ability are bivariate normally distributed. These assumptions may, however, be violated in real data sets and could, thus, pose a threat to the validity of this approach. The present study focuses on modeling competencies in various domains, using data from a school sample (N = 15,396) and an adult sample (N = 7,256) from the National Educational Panel Study. Our interest was to investigate whether violations of unidimensionality and the normal distribution assumption severely affect the performance of the model-based approach in terms of differences in ability estimates. We propose a model with a competence dimension, a unidimensional missing propensity and a distributional assumption more flexible than a multivariate normal. Using this model for ability estimation results in different ability estimates compared with a model ignoring missing responses. Implications for ability estimation in large-scale assessments are discussed. PMID:29795844

  5. A team-based approach to autopsy education: integrating anatomic and clinical pathology at the rotation level.

    PubMed

    Hébert, Tiffany Michele; Maleki, Sara; Vasovic, Ljiljana V; Arnold, Jeffrey L; Steinberg, Jacob J; Prystowsky, Michael B

    2014-03-01

    Pathology residency training programs should aim to teach residents to think beyond the compartmentalized data of specific rotations and synthesize data in order to understand the whole clinical picture when interacting with clinicians. To test a collaborative autopsy procedure at Montefiore Medical Center (Bronx, New York), linking residents and attending physicians from anatomic and clinical pathology in the autopsy process from the initial chart review to the final report. Residents consult with clinical pathology colleagues regarding key clinical laboratory findings during the autopsy. This new procedure serves multiple functions: creating a team-based, mutually beneficial educational experience; actively teaching consultative skills; and facilitating more in-depth analysis of the clinical laboratory findings in autopsies. An initial trial of the team-based autopsy system was done from November 2010 to December 2012. Residents were then surveyed via questionnaire to evaluate the frequency and perceived usefulness of clinical pathology autopsy consultations. Senior residents were the most frequent users of clinical pathology autopsy consultation. The most frequently consulted services were microbiology and chemistry. Eighty-nine percent of the residents found the clinical pathology consultation to be useful in arriving at a final diagnosis and clinicopathologic correlation. The team-based autopsy is a novel approach to integration of anatomic and clinical pathology curricula at the rotation level. Residents using this approach develop a more holistic approach to pathology, better preparing them for meaningful consultative interaction with clinicians. This paradigm shift in training positions us to better serve in our increasing role as arbiters of outcomes measures in accountable care organizations.

  6. 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...

  7. Accountability in Arab Bedouin Schools in Israel: Accountable to Whom?

    ERIC Educational Resources Information Center

    Mizel, Omar

    2009-01-01

    "School-based management" (SBM) rose to become a prominent trend in educational reform in Western countries during the last few decades of the 20th century and has likewise been introduced into a number of Asian and African nations. A key component of SBM is the increase of internal accountability within the school with the aim of…

  8. A generalized nonlinear model-based mixed multinomial logit approach for crash data analysis.

    PubMed

    Zeng, Ziqiang; Zhu, Wenbo; Ke, Ruimin; Ash, John; Wang, Yinhai; Xu, Jiuping; Xu, Xinxin

    2017-02-01

    The mixed multinomial logit (MNL) approach, which can account for unobserved heterogeneity, is a promising unordered model that has been employed in analyzing the effect of factors contributing to crash severity. However, its basic assumption of using a linear function to explore the relationship between the probability of crash severity and its contributing factors can be violated in reality. This paper develops a generalized nonlinear model-based mixed MNL approach which is capable of capturing non-monotonic relationships by developing nonlinear predictors for the contributing factors in the context of unobserved heterogeneity. The crash data on seven Interstate freeways in Washington between January 2011 and December 2014 are collected to develop the nonlinear predictors in the model. Thirteen contributing factors in terms of traffic characteristics, roadway geometric characteristics, and weather conditions are identified to have significant mixed (fixed or random) effects on the crash density in three crash severity levels: fatal, injury, and property damage only. The proposed model is compared with the standard mixed MNL model. The comparison results suggest a slight superiority of the new approach in terms of model fit measured by the Akaike Information Criterion (12.06 percent decrease) and Bayesian Information Criterion (9.11 percent decrease). The predicted crash densities for all three levels of crash severities of the new approach are also closer (on average) to the observations than the ones predicted by the standard mixed MNL model. Finally, the significance and impacts of the contributing factors are analyzed. Copyright © 2016 Elsevier Ltd. All rights reserved.

  9. StatSTEM: An efficient approach for accurate and precise model-based quantification of atomic resolution electron microscopy images.

    PubMed

    De Backer, A; van den Bos, K H W; Van den Broek, W; Sijbers, J; Van Aert, S

    2016-12-01

    An efficient model-based estimation algorithm is introduced to quantify the atomic column positions and intensities from atomic resolution (scanning) transmission electron microscopy ((S)TEM) images. This algorithm uses the least squares estimator on image segments containing individual columns fully accounting for overlap between neighbouring columns, enabling the analysis of a large field of view. For this algorithm, the accuracy and precision with which measurements for the atomic column positions and scattering cross-sections from annular dark field (ADF) STEM images can be estimated, has been investigated. The highest attainable precision is reached even for low dose images. Furthermore, the advantages of the model-based approach taking into account overlap between neighbouring columns are highlighted. This is done for the estimation of the distance between two neighbouring columns as a function of their distance and for the estimation of the scattering cross-section which is compared to the integrated intensity from a Voronoi cell. To provide end-users this well-established quantification method, a user friendly program, StatSTEM, is developed which is freely available under a GNU public license. Copyright © 2016 Elsevier B.V. All rights reserved.

  10. Viewpoints on Accountability.

    ERIC Educational Resources Information Center

    Educational Innovators Press, Tucson, AZ.

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

  11. An Object-Based Approach to Evaluation of Climate Variability Projections and Predictions

    NASA Astrophysics Data System (ADS)

    Ammann, C. M.; Brown, B.; Kalb, C. P.; Bullock, R.

    2017-12-01

    Evaluations of the performance of earth system model predictions and projections are of critical importance to enhance usefulness of these products. Such evaluations need to address specific concerns depending on the system and decisions of interest; hence, evaluation tools must be tailored to inform about specific issues. Traditional approaches that summarize grid-based comparisons of analyses and models, or between current and future climate, often do not reveal important information about the models' performance (e.g., spatial or temporal displacements; the reason behind a poor score) and are unable to accommodate these specific information needs. For example, summary statistics such as the correlation coefficient or the mean-squared error provide minimal information to developers, users, and decision makers regarding what is "right" and "wrong" with a model. New spatial and temporal-spatial object-based tools from the field of weather forecast verification (where comparisons typically focus on much finer temporal and spatial scales) have been adapted to more completely answer some of the important earth system model evaluation questions. In particular, the Method for Object-based Diagnostic Evaluation (MODE) tool and its temporal (three-dimensional) extension (MODE-TD) have been adapted for these evaluations. More specifically, these tools can be used to address spatial and temporal displacements in projections of El Nino-related precipitation and/or temperature anomalies, ITCZ-associated precipitation areas, atmospheric rivers, seasonal sea-ice extent, and other features of interest. Examples of several applications of these tools in a climate context will be presented, using output of the CESM large ensemble. In general, these tools provide diagnostic information about model performance - accounting for spatial, temporal, and intensity differences - that cannot be achieved using traditional (scalar) model comparison approaches. Thus, they can provide more

  12. Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services.

    PubMed

    Stecher, Brian M; Camm, Frank; Damberg, Cheryl L; Hamilton, Laura S; Mullen, Kathleen J; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L; Leuschner, Kristin J; Camm, Frank; Stecher, Brian M

    2012-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little is known about PBAS effectiveness at achieving performance goals or about government and agency experiences. This study examines nine PBASs that are drawn from five sectors: child care, education, health care, public health emergency preparedness, and transportation. In the right circumstances, a PBAS can be an effective strategy for improving service delivery. Optimum circumstances include having a widely shared goal, unambiguous observable measures, meaningful incentives for those with control over the relevant inputs and processes, few competing interests, and adequate resources to design, implement, and operate the PBAS. However, these conditions are rarely fully realized, so it is difficult to design and implement PBASs that are uniformly effective. PBASs represent a promising policy option for improving the quality of service-delivery activities in many contexts. The evidence supports continued experimentation with and adoption of this approach in appropriate circumstances. Even so, PBAS design and its prospects for success depend on the context in which it will operate. Also, ongoing system evaluation and monitoring are integral components of a PBAS; they inform refinements that improve system functioning over time. Empirical evidence of the effects of performance-based public management is scarce. This article also describes a framework used to evaluate a PBAS. Such a system identifies individuals or organizations that must change their behavior for the performance of an activity to improve, chooses an implicit or explicit incentive structure to motivate these organizations or individuals to change, and then

  13. Towards a Fuzzy Bayesian Network Based Approach for Safety Risk Analysis of Tunnel-Induced Pipeline Damage.

    PubMed

    Zhang, Limao; Wu, Xianguo; Qin, Yawei; Skibniewski, Miroslaw J; Liu, Wenli

    2016-02-01

    Tunneling excavation is bound to produce significant disturbances to surrounding environments, and the tunnel-induced damage to adjacent underground buried pipelines is of considerable importance for geotechnical practice. A fuzzy Bayesian networks (FBNs) based approach for safety risk analysis is developed in this article with detailed step-by-step procedures, consisting of risk mechanism analysis, the FBN model establishment, fuzzification, FBN-based inference, defuzzification, and decision making. In accordance with the failure mechanism analysis, a tunnel-induced pipeline damage model is proposed to reveal the cause-effect relationships between the pipeline damage and its influential variables. In terms of the fuzzification process, an expert confidence indicator is proposed to reveal the reliability of the data when determining the fuzzy probability of occurrence of basic events, with both the judgment ability level and the subjectivity reliability level taken into account. By means of the fuzzy Bayesian inference, the approach proposed in this article is capable of calculating the probability distribution of potential safety risks and identifying the most likely potential causes of accidents under both prior knowledge and given evidence circumstances. A case concerning the safety analysis of underground buried pipelines adjacent to the construction of the Wuhan Yangtze River Tunnel is presented. The results demonstrate the feasibility of the proposed FBN approach and its application potential. The proposed approach can be used as a decision tool to provide support for safety assurance and management in tunnel construction, and thus increase the likelihood of a successful project in a complex project environment. © 2015 Society for Risk Analysis.

  14. Facilitating Emergent Literacy Skills: A Literature-Based, Multiple Intelligence Approach

    ERIC Educational Resources Information Center

    Brand, Susan Trostle

    2006-01-01

    Educators have continually sought to achieve a balance between a phonics-based, code-emphasis program and a more holistic, meaning-based approach to emergent literacy instruction. This article describes an integrated phonics and literature-based approach to developing children's emergent literacy skills. These skills included alphabet knowledge,…

  15. Greenhouse gas accounting and waste management.

    PubMed

    Gentil, Emmanuel; Christensen, Thomas H; Aoustin, Emmanuelle

    2009-11-01

    Accounting of emissions of greenhouse gas (GHG) is a major focus within waste management. This paper analyses and compares the four main types of GHG accounting in waste management including their special features and approaches: the national accounting, with reference to the Intergovernmental Panel on Climate Change (IPCC), the corporate level, as part of the annual reporting on environmental issues and social responsibility, life-cycle assessment (LCA), as an environmental basis for assessing waste management systems and technologies, and finally, the carbon trading methodology, and more specifically, the clean development mechanism (CDM) methodology, introduced to support cost-effective reduction in GHG emissions. These types of GHG accounting, in principle, have a common starting point in technical data on GHG emissions from specific waste technologies and plants, but the limited availability of data and, moreover, the different scopes of the accounting lead to many ways of quantifying emissions and producing the accounts. The importance of transparency in GHG accounting is emphasised regarding waste type, waste composition, time period considered, GHGs included, global warming potential (GWP) assigned to the GHGs, counting of biogenic carbon dioxide, choice of system boundaries, interactions with the energy system, and generic emissions factors. In order to enhance transparency and consistency, a format called the upstream-operating-downstream framework (UOD) is proposed for reporting basic technology-related data regarding GHG issues including a clear distinction between direct emissions from waste management technologies, indirect upstream (use of energy and materials) and indirect downstream (production of energy, delivery of secondary materials) activities.

  16. Accounting for parameter uncertainty in the definition of parametric distributions used to describe individual patient variation in health economic models.

    PubMed

    Degeling, Koen; IJzerman, Maarten J; Koopman, Miriam; Koffijberg, Hendrik

    2017-12-15

    Parametric distributions based on individual patient data can be used to represent both stochastic and parameter uncertainty. Although general guidance is available on how parameter uncertainty should be accounted for in probabilistic sensitivity analysis, there is no comprehensive guidance on reflecting parameter uncertainty in the (correlated) parameters of distributions used to represent stochastic uncertainty in patient-level models. This study aims to provide this guidance by proposing appropriate methods and illustrating the impact of this uncertainty on modeling outcomes. Two approaches, 1) using non-parametric bootstrapping and 2) using multivariate Normal distributions, were applied in a simulation and case study. The approaches were compared based on point-estimates and distributions of time-to-event and health economic outcomes. To assess sample size impact on the uncertainty in these outcomes, sample size was varied in the simulation study and subgroup analyses were performed for the case-study. Accounting for parameter uncertainty in distributions that reflect stochastic uncertainty substantially increased the uncertainty surrounding health economic outcomes, illustrated by larger confidence ellipses surrounding the cost-effectiveness point-estimates and different cost-effectiveness acceptability curves. Although both approaches performed similar for larger sample sizes (i.e. n = 500), the second approach was more sensitive to extreme values for small sample sizes (i.e. n = 25), yielding infeasible modeling outcomes. Modelers should be aware that parameter uncertainty in distributions used to describe stochastic uncertainty needs to be reflected in probabilistic sensitivity analysis, as it could substantially impact the total amount of uncertainty surrounding health economic outcomes. If feasible, the bootstrap approach is recommended to account for this uncertainty.

  17. The accountability for reasonableness approach to guide priority setting in health systems within limited resources--findings from action research at district level in Kenya, Tanzania, and Zambia.

    PubMed

    Byskov, Jens; Marchal, Bruno; Maluka, Stephen; Zulu, Joseph M; Bukachi, Salome A; Hurtig, Anna-Karin; Blystad, Astrid; Kamuzora, Peter; Michelo, Charles; Nyandieka, Lillian N; Ndawi, Benedict; Bloch, Paul; Olsen, Oystein E

    2014-08-20

    Priority-setting decisions are based on an important, but not sufficient set of values and thus lead to disagreement on priorities. Accountability for Reasonableness (AFR) is an ethics-based approach to a legitimate and fair priority-setting process that builds upon four conditions: relevance, publicity, appeals, and enforcement, which facilitate agreement on priority-setting decisions and gain support for their implementation. This paper focuses on the assessment of AFR within the project REsponse to ACcountable priority setting for Trust in health systems (REACT). This intervention study applied an action research methodology to assess implementation of AFR in one district in Kenya, Tanzania, and Zambia, respectively. The assessments focused on selected disease, program, and managerial areas. An implementing action research team of core health team members and supporting researchers was formed to implement, and continually assess and improve the application of the four conditions. Researchers evaluated the intervention using qualitative and quantitative data collection and analysis methods. The values underlying the AFR approach were in all three districts well-aligned with general values expressed by both service providers and community representatives. There was some variation in the interpretations and actual use of the AFR in the decision-making processes in the three districts, and its effect ranged from an increase in awareness of the importance of fairness to a broadened engagement of health team members and other stakeholders in priority setting and other decision-making processes. District stakeholders were able to take greater charge of closing the gap between nationally set planning and the local realities and demands of the served communities within the limited resources at hand. This study thus indicates that the operationalization of the four broadly defined and linked conditions is both possible and seems to be responding to an actual demand. This

  18. Boron nitride nanotube-based biosensing of various bacterium/viruses: continuum modelling-based simulation approach.

    PubMed

    Panchal, Mitesh B; Upadhyay, Sanjay H

    2014-09-01

    In this study, the feasibility of single walled boron nitride nanotube (SWBNNT)-based biosensors has been ensured considering the continuum modelling-based simulation approach, for mass-based detection of various bacterium/viruses. Various types of bacterium or viruses have been taken into consideration at the free-end of the cantilevered configuration of the SWBNNT, as a biosensor. Resonant frequency shift-based analysis has been performed with the adsorption of various bacterium/viruses considered as additional mass to the SWBNNT-based sensor system. The continuum mechanics-based analytical approach, considering effective wall thickness has been considered to validate the finite element method (FEM)-based simulation results, based on continuum volume-based modelling of the SWBNNT. As a systematic analysis approach, the FEM-based simulation results are found in excellent agreement with the analytical results, to analyse the SWBNNTs for their wide range of applications such as nanoresonators, biosensors, gas-sensors, transducers and so on. The obtained results suggest that by using the SWBNNT of smaller size the sensitivity of the sensor system can be enhanced and detection of the bacterium/virus having mass of 4.28 × 10⁻²⁴ kg can be effectively performed.

  19. Econutrition and utilization of food-based approaches for nutritional health.

    PubMed

    Blasbalg, Tanya L; Wispelwey, Bram; Deckelbaum, Richard J

    2011-03-01

    Macronutrient and micronutrient deficiencies continue to have a detrimental impact in lower-income countries, with significant costs in morbidity, mortality, and productivity. Food is the primary source of the nutrients needed to sustain life, and it is the essential component that links nutrition, agriculture, and ecology in the econutrition framework. To present evidence and analysis of food-based approaches for improving nutritional and health outcomes in lower-income countries. Review of existing literature. The benefits of food-based approaches may include nutritional improvement, food security, cost-effectiveness, sustainability, and human productivity. Food-based approaches require additional inputs, including nutrition education, gender considerations, and agricultural planning. Although some forms of malnutrition can be addressed via supplements, food-based approaches are optimal to achieve sustainable solutions to multiple nutrient deficiencies.

  20. Options for accounting carbon sequestration in German forests.

    PubMed

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

    2009-08-03

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

  1. Probabilistic approaches to accounting for data variability in the practical application of bioavailability in predicting aquatic risks from metals.

    PubMed

    Ciffroy, Philippe; Charlatchka, Rayna; Ferreira, Daniel; Marang, Laura

    2013-07-01

    The biotic ligand model (BLM) theoretically enables the derivation of environmental quality standards that are based on true bioavailable fractions of metals. Several physicochemical variables (especially pH, major cations, dissolved organic carbon, and dissolved metal concentrations) must, however, be assigned to run the BLM, but they are highly variable in time and space in natural systems. This article describes probabilistic approaches for integrating such variability during the derivation of risk indexes. To describe each variable using a probability density function (PDF), several methods were combined to 1) treat censored data (i.e., data below the limit of detection), 2) incorporate the uncertainty of the solid-to-liquid partitioning of metals, and 3) detect outliers. From a probabilistic perspective, 2 alternative approaches that are based on log-normal and Γ distributions were tested to estimate the probability of the predicted environmental concentration (PEC) exceeding the predicted non-effect concentration (PNEC), i.e., p(PEC/PNEC>1). The probabilistic approach was tested on 4 real-case studies based on Cu-related data collected from stations on the Loire and Moselle rivers. The approach described in this article is based on BLM tools that are freely available for end-users (i.e., the Bio-Met software) and on accessible statistical data treatments. This approach could be used by stakeholders who are involved in risk assessments of metals for improving site-specific studies. Copyright © 2013 SETAC.

  2. A MOOC on Approaches to Machine Translation

    ERIC Educational Resources Information Center

    Costa-jussà, Mart R.; Formiga, Lluís; Torrillas, Oriol; Petit, Jordi; Fonollosa, José A. R.

    2015-01-01

    This paper describes the design, development, and analysis of a MOOC entitled "Approaches to Machine Translation: Rule-based, statistical and hybrid", and provides lessons learned and conclusions to be taken into account in the future. The course was developed within the Canvas platform, used by recognized European universities. It…

  3. Differentiating between rights-based and relational ethical approaches.

    PubMed

    Trobec, Irena; Herbst, Majda; Zvanut, Bostjan

    2009-05-01

    When forced treatment in mental health care is under consideration, two approaches guide clinicians in their actions: the dominant rights-based approach and the relational ethical approach. We hypothesized that nurses with bachelor's degrees differentiate better between the two approaches than nurses without a degree. To test this hypothesis a survey was performed in major Slovenian health institutions. We found that nurses emphasize the importance of ethics and personal values, but 55.4% of all the nurse participants confused the two approaches. The results confirmed our hypothesis and indicate the importance of nurses' formal education, especially when caring for patients with mental illness.

  4. Designing Rules for Accounting Transaction Identification based on Indonesian NLP

    NASA Astrophysics Data System (ADS)

    Iswandi, I.; Suwardi, I. S.; Maulidevi, N. U.

    2017-03-01

    Recording accounting transactions carried out by the evidence of the transactions. It can be invoices, receipts, letters of intent, electricity bill, telephone bill, etc. In this paper, we proposed design of rules to identify the entities located on the sales invoice. There are some entities identified in a sales invoice, namely : invoice date, company name, invoice number, product id, product name, quantity and total price. Identification this entities using named entity recognition method. The entities generated from the rules used as a basis for automation process of data input into the accounting system.

  5. Are Lead Exposures a Risk in European Fresh Waters? A Regulatory Assessment Accounting for Bioavailability.

    PubMed

    Peters, Adam; Wilson, Iain; Merrington, Graham; Chowdhury, M Jasim

    2018-01-01

    An indicative compliance assessment of the Europe-wide bioavailable lead Environmental Quality Standard of 1.2 µg L -1 (EQS) was undertaken against regulatory freshwater monitoring data from six European member states and FOREGS database. Bio-met, a user-friendly tool based upon Biotic Ligand Models (BLMs) was used to account for bioavailability, along with the current European Water Framework Directive lead dissolved organic carbon correction approach. The outputs from both approaches were compared to the BLM. Of the 9054 freshwater samples assessed only 0.6% exceeded the EQS of 1.2 µg L -1 after accounting for bioavailability. The data showed that ambient background concentrations of lead across Europe are unlikely to influence general compliance with the EQS, although there may be isolated local issues. The waters showing the greatest sensitivity to potential lead exposures are characterized by relatively low DOC (< 0.5 mg L -1 ), regardless of the pH and calcium concentrations.

  6. 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

  7. GRACC: New generation of the OSG accounting

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

    Retzke, K.; Weitzel, D.; Bhat, S.

    2016-10-14

    Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certicate Distinguished Name, their affiliations, and eld of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changesmore » include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. Lastly, we will present the current architecture and working prototype.« less

  8. GRACC: New generation of the OSG accounting

    NASA Astrophysics Data System (ADS)

    Retzke, K.; Weitzel, D.; Bhat, S.; Levshina, T.; Bockelman, B.; Jayatilaka, B.; Sehgal, C.; Quick, R.; Wuerthwein, F.

    2017-10-01

    Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certificate Distinguished Name, their affiliations, and field of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. We will present the current architecture and working prototype.

  9. Methodical approaches to providing sustainable development of the transport industry management system based on self-organization

    NASA Astrophysics Data System (ADS)

    Belyantseva, Oksana; Panenkov, Andrey; Safonova, Nataliya

    2017-10-01

    Current conditions of the cognitive economy formation demand to take into account the leading role of information, knowledge and human capital in the development of the transport industry management system. The article substantiates the conceptual approach to the self-organization of a management system on the basis of innovative changes. Human capital is the key aspect of self-organization, so the directions of improving the workforce quality are justified. Basing on the information-innovative genesis of the process of self-organization, the authors justified the necessity of preventing asymmetric information. For this pupose the actions against the resistance to innovations were proposed. The implementation of certain measures contributes to the effective development of the transport management system.

  10. An agent-based simulation model to study accountable care organizations.

    PubMed

    Liu, Pai; Wu, Shinyi

    2016-03-01

    Creating accountable care organizations (ACOs) has been widely discussed as a strategy to control rapidly rising healthcare costs and improve quality of care; however, building an effective ACO is a complex process involving multiple stakeholders (payers, providers, patients) with their own interests. Also, implementation of an ACO is costly in terms of time and money. Immature design could cause safety hazards. Therefore, there is a need for analytical model-based decision-support tools that can predict the outcomes of different strategies to facilitate ACO design and implementation. In this study, an agent-based simulation model was developed to study ACOs that considers payers, healthcare providers, and patients as agents under the shared saving payment model of care for congestive heart failure (CHF), one of the most expensive causes of sometimes preventable hospitalizations. The agent-based simulation model has identified the critical determinants for the payment model design that can motivate provider behavior changes to achieve maximum financial and quality outcomes of an ACO. The results show nonlinear provider behavior change patterns corresponding to changes in payment model designs. The outcomes vary by providers with different quality or financial priorities, and are most sensitive to the cost-effectiveness of CHF interventions that an ACO implements. This study demonstrates an increasingly important method to construct a healthcare system analytics model that can help inform health policy and healthcare management decisions. The study also points out that the likely success of an ACO is interdependent with payment model design, provider characteristics, and cost and effectiveness of healthcare interventions.

  11. Assessing the Impact of a Human Rights-Based Approach across a Spectrum of Change for Women's, Children's, and Adolescents' Health.

    PubMed

    Thomas, Rebekah; Kuruvilla, Shyama; Hinton, Rachel; Jensen, Steven L B; Magar, Veronica; Bustreo, Flavia

    2015-12-10

    Global momentum around women's, children's, and adolescents' health, coupled with the ambitious and equalizing agenda of the Sustainable Development Goals (SDGs), has exposed a tension between the need for comprehensive, multi-actor, rights-based approaches that seek to "close the gaps" and a growing economic and political imperative to demonstrate efficiency, effectiveness, and returns on specific investments. To address this challenge, this paper proposes a framework to measure "results" in a way that offers a more nuanced understanding of the impact of human rights-based approaches and their complexity, as well as their contextual, multi-sectoral, and evolving nature. We argue that the impact of human rights-based approaches is best measured across a spectrum of change-at the individual, programmatic, structural, and societal levels. Such an analysis would allow for more accurate assessments of the cumulative effect of these changes. The paper also underscores the long-overdue need to better define the parameters of a human rights-based approach to health. This is an important part of the research agenda on human rights and health in the context of the SDGs and the Global Strategy for Women's, Children's and Adolescents' Health, and amid calls for better measurement and greater accountability for resources, results, and rights at all levels. While this paper focuses on women's, children's, and adolescents' health, the proposed framework can apply as readily to other areas of health and provides a new frame of reference for assessing the impact of human rights-based approaches. Copyright © 2015 Thomas, Kuruvilla, Hinton, Jensen, Magar, Bustreo. This is an open access article distributed under the terms of the Creative Commons Attribution Non-Commercial License (http://creativecommons.org/licenses/by-nc/3.0/), which permits unrestricted non-commercial use, distribution, and reproduction in any medium, provided the original author and source are credited.

  12. The Development of School Autonomy and Accountability in Hong Kong: Multiple Changes in Governance, Work, Curriculum, and Learning

    ERIC Educational Resources Information Center

    Ko, James; Cheng, Yin Cheong; Lee, Theodore Tai Hoi

    2016-01-01

    Purpose: The purpose of this paper is to trace the development of school autonomy and accountability and related multiple changes and impacts in key areas of school education in Hong Kong since implementing school-based management (SBM) from 1990s. Design/methodology/approach: To explore the evolution and the uniqueness of autonomy and…

  13. Taking the Missing Propensity into Account When Estimating Competence Scores: Evaluation of Item Response Theory Models for Nonignorable Omissions

    ERIC Educational Resources Information Center

    Köhler, Carmen; Pohl, Steffi; Carstensen, Claus H.

    2015-01-01

    When competence tests are administered, subjects frequently omit items. These missing responses pose a threat to correctly estimating the proficiency level. Newer model-based approaches aim to take nonignorable missing data processes into account by incorporating a latent missing propensity into the measurement model. Two assumptions are typically…

  14. Imputation approaches for animal movement modeling

    USGS Publications Warehouse

    Scharf, Henry; Hooten, Mevin B.; Johnson, Devin S.

    2017-01-01

    The analysis of telemetry data is common in animal ecological studies. While the collection of telemetry data for individual animals has improved dramatically, the methods to properly account for inherent uncertainties (e.g., measurement error, dependence, barriers to movement) have lagged behind. Still, many new statistical approaches have been developed to infer unknown quantities affecting animal movement or predict movement based on telemetry data. Hierarchical statistical models are useful to account for some of the aforementioned uncertainties, as well as provide population-level inference, but they often come with an increased computational burden. For certain types of statistical models, it is straightforward to provide inference if the latent true animal trajectory is known, but challenging otherwise. In these cases, approaches related to multiple imputation have been employed to account for the uncertainty associated with our knowledge of the latent trajectory. Despite the increasing use of imputation approaches for modeling animal movement, the general sensitivity and accuracy of these methods have not been explored in detail. We provide an introduction to animal movement modeling and describe how imputation approaches may be helpful for certain types of models. We also assess the performance of imputation approaches in two simulation studies. Our simulation studies suggests that inference for model parameters directly related to the location of an individual may be more accurate than inference for parameters associated with higher-order processes such as velocity or acceleration. Finally, we apply these methods to analyze a telemetry data set involving northern fur seals (Callorhinus ursinus) in the Bering Sea. Supplementary materials accompanying this paper appear online.

  15. Instruction-Based Approach-Avoidance Effects: Changing Stimulus Evaluation via the Mere Instruction to Approach or Avoid Stimuli.

    PubMed

    Van Dessel, Pieter; De Houwer, Jan; Gast, Anne; Tucker Smith, Colin

    2015-01-01

    Prior research suggests that repeatedly approaching or avoiding a certain stimulus changes the liking of this stimulus. We investigated whether these effects of approach and avoidance training occur also when participants do not perform these actions but are merely instructed about the stimulus-action contingencies. Stimulus evaluations were registered using both implicit (Implicit Association Test and evaluative priming) and explicit measures (valence ratings). Instruction-based approach-avoidance effects were observed for relatively neutral fictitious social groups (i.e., Niffites and Luupites), but not for clearly valenced well-known social groups (i.e., Blacks and Whites). We conclude that instructions to approach or avoid stimuli can provide sufficient bases for establishing both implicit and explicit evaluations of novel stimuli and discuss several possible reasons for why similar instruction-based approach-avoidance effects were not found for valenced well-known stimuli.

  16. Individual Learning Accounts: Honourable Intentions, Ignoble Utility?

    ERIC Educational Resources Information Center

    Thursfield, Denise; Smith, Vikki; Holden, Rick; Hamblett, John

    2002-01-01

    Evaluation of the implementation of Individual Learning Accounts in Britain revealed five themes that may explain the program's lack of success: individualistic approach to adult education, conflict of individualism with partnership, ineffective targeting of low-skilled populations, lack of linkage with a lifelong commitment to learning, and…

  17. A study of concept-based similarity approaches for recommending program examples

    NASA Astrophysics Data System (ADS)

    Hosseini, Roya; Brusilovsky, Peter

    2017-07-01

    This paper investigates a range of concept-based example recommendation approaches that we developed to provide example-based problem-solving support in the domain of programming. The goal of these approaches is to offer students a set of most relevant remedial examples when they have trouble solving a code comprehension problem where students examine a program code to determine its output or the final value of a variable. In this paper, we use the ideas of semantic-level similarity-based linking developed in the area of intelligent hypertext to generate examples for the given problem. To determine the best-performing approach, we explored two groups of similarity approaches for selecting examples: non-structural approaches focusing on examples that are similar to the problem in terms of concept coverage and structural approaches focusing on examples that are similar to the problem by the structure of the content. We also explored the value of personalized example recommendation based on student's knowledge levels and learning goal of the exercise. The paper presents concept-based similarity approaches that we developed, explains the data collection studies and reports the result of comparative analysis. The results of our analysis showed better ranking performance of the personalized structural variant of cosine similarity approach.

  18. Assessment of cardiovascular risk based on a data-driven knowledge discovery approach.

    PubMed

    Mendes, D; Paredes, S; Rocha, T; Carvalho, P; Henriques, J; Cabiddu, R; Morais, J

    2015-01-01

    The cardioRisk project addresses the development of personalized risk assessment tools for patients who have been admitted to the hospital with acute myocardial infarction. Although there are models available that assess the short-term risk of death/new events for such patients, these models were established in circumstances that do not take into account the present clinical interventions and, in some cases, the risk factors used by such models are not easily available in clinical practice. The integration of the existing risk tools (applied in the clinician's daily practice) with data-driven knowledge discovery mechanisms based on data routinely collected during hospitalizations, will be a breakthrough in overcoming some of these difficulties. In this context, the development of simple and interpretable models (based on recent datasets), unquestionably will facilitate and will introduce confidence in this integration process. In this work, a simple and interpretable model based on a real dataset is proposed. It consists of a decision tree model structure that uses a reduced set of six binary risk factors. The validation is performed using a recent dataset provided by the Portuguese Society of Cardiology (11113 patients), which originally comprised 77 risk factors. A sensitivity, specificity and accuracy of, respectively, 80.42%, 77.25% and 78.80% were achieved showing the effectiveness of the approach.

  19. Arts-based and creative approaches to dementia care.

    PubMed

    McGreevy, Jessica

    2016-02-01

    This article presents a review of arts-based and creative approaches to dementia care as an alternative to antipsychotic medications. While use of antipsychotics may be appropriate for some people, the literature highlights the success of creative approaches and the benefits of their lack of negative side effects associated with antipsychotics. The focus is the use of biographical approaches, music, dance and movement to improve wellbeing, enhance social networks, support inclusive practice and enable participation. Staff must be trained to use these approaches. A case study is presented to demonstrate how creative approaches can be implemented in practice and the outcomes that can be expected when used appropriately.

  20. Could Learning Outcomes of the First Course in Accounting Predict Overall Academic Performance?

    ERIC Educational Resources Information Center

    Alanzi, Khalid A.; Alfraih, Mishari M.

    2017-01-01

    Purpose: This study aims to question whether learning outcomes of the first course in accounting could predict the overall academic performance of accounting students as measured by their graduating grade point average (GPA). Design/methodology/approach The sample of the present study was drawn from accounting students who were graduated during…