Sample records for accounting methods final

  1. 20 CFR 404.1694 - Final accounting by the State.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... function. Disputes concerning final accounting issues which cannot be resolved between the State and us... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 404.1694... DISABILITY INSURANCE (1950- ) Determinations of Disability Assumption of Disability Determination Function...

  2. 20 CFR 416.1094 - Final accounting by the State.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... function. Disputes concerning final accounting issues which cannot be resolved between the State and us... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 416.1094... AGED, BLIND, AND DISABLED Determinations of Disability Assumption of Disability Determination Function...

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

    ERIC Educational Resources Information Center

    Buckhaults, Jessica; Fisher, Diane

    2011-01-01

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

  4. 26 CFR 1.6655-6 - Methods of accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of accounting method. Corporation ABC, a calendar year taxpayer, uses an accrual method of accounting... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Methods of accounting. 1.6655-6 Section 1.6655... Methods of accounting. (a) In general. In computing any required installment, a corporation must use the...

  5. 76 FR 53819 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9534] RIN 1545-BD81 Methods... describes corrections to final regulations (TD 9534) relating to the methods of accounting, including the inventory methods, to be used by corporations that acquire the assets of other corporations in certain...

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

    ERIC Educational Resources Information Center

    Maryland State Dept. of Legislative Services, Annapolis.

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

  7. 26 CFR 1.1502-17 - Methods of accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Methods of accounting. 1.1502-17 Section 1.1502... (CONTINUED) INCOME TAXES Computation of Separate Taxable Income § 1.1502-17 Methods of accounting. (a) General rule. The method of accounting to be used by each member of the group shall be determined in...

  8. 26 CFR 1.985-4 - Method of accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Method of accounting. 1.985-4 Section 1.985-4...) INCOME TAXES Export Trade Corporations § 1.985-4 Method of accounting. (a) Adoption of election. The adoption of, or the election to use, a functional currency shall be treated as a method of accounting. The...

  9. 76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-24

    ... Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other Amendments to the Board's Funding Rules August 18, 2011. I. Introduction On June 21, 2011, the Public Company Accounting Oversight Board (the...

  10. 75 FR 63823 - Final Guidance, “Federal Greenhouse Gas Accounting and Reporting”

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-18

    ..., 2009. The purpose of the Executive Order is to establish an integrated strategy toward sustainability... Federal agencies. Among other provisions, E.O. 13514 requires agencies to measure, report, and reduce.../sustainability/fed-ghg . DATES: The Final Guidance, ``Federal Greenhouse Gas Accounting and Reporting'' is...

  11. 26 CFR 1.446-2 - Method of accounting for interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... account by a taxpayer under the taxpayer's regular method of accounting (e.g., an accrual method or the... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Method of accounting for interest. 1.446-2... TAX (CONTINUED) INCOME TAXES Methods of Accounting § 1.446-2 Method of accounting for interest. (a...

  12. 76 FR 40950 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules for Allocation of the...'' means the portion of the accounting support fee established by the Board that is to be allocated among... support fee'' means the portion of the accounting support fee established by the Board that is to be...

  13. USING FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    EPA Science Inventory

    The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...

  14. 77 FR 39341 - Proposed Information Collection (Annual-Final Report and Account) Activity: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-02

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

  15. 26 CFR 1.381(c)(4)-1 - Method of accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Method of accounting. 1.381(c)(4)-1 Section 1... TAX (CONTINUED) INCOME TAXES (Continued) Insolvency Reorganizations § 1.381(c)(4)-1 Method of accounting. (a) Introduction—(1) Purpose. This section provides guidance regarding the method of accounting...

  16. Unit Method of Accounting for Investments.

    ERIC Educational Resources Information Center

    Jones, Leigh A.

    1971-01-01

    The unit method of accounting for investments, also called the market-value method, is defined as a procedure for accurately allocating income and investment gains and losses, both realized and unrealized, between component funds of an investment pool. This procedure provides a data base for the calculation of investment performance. Advantages of…

  17. 26 CFR 1.381(c)(4)-1 - Method of accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Method of accounting. 1.381(c)(4)-1 Section 1... TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(4)-1 Method of accounting. (a... section 381(a) applies, an acquiring corporation shall use the same method of accounting used by the...

  18. Student Preferences for Instructional Methods in an Accounting Curriculum

    ERIC Educational Resources Information Center

    Abeysekera, Indra

    2015-01-01

    Student preferences among instructional methods are largely unexplored across the accounting curriculum. The algorithmic rigor of courses and the societal culture can influence these preferences. This study explored students' preferences of instructional methods for learning in six courses of the accounting curriculum that differ in algorithmic…

  19. 26 CFR 1.446-1 - General rule for methods of accounting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... books. For requirement respecting the adoption or change of accounting method, see section 446(e) and... taxpayer to adopt or change to a method of accounting permitted by this chapter although the method is not..., which require the prior approval of the Commissioner in the case of changes in accounting method. (iii...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-13

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

  1. 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…

  2. 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 ...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., as a cost taken into account in computing cost of goods sold, as a cost allocable to a long-term...; section 460, relating to the long-term contract methods. In addition, special methods of accounting for... regulations under sections 471 and 472), a change from the cash or accrual method to a long-term contract...

  4. Medicare program; clarification of Medicare's accrual basis of accounting policy--HCFA. Final rule.

    PubMed

    1995-06-27

    This final rule revises the Medicare regulations to clarify the concept of "accrual basis of accounting" to indicate that expenses must be incurred by a provider of health care services before Medicare will pay its share of those expenses. This rule does not signify a change in policy but, rather, incorporates into the regulations Medicare's longstanding policy regarding the circumstances under which we recognize, for the purposes of program payment, a provider's claim for costs for which it has not actually expended funds during the current cost reporting period.

  5. 7 CFR 1781.21 - Borrower accounting methods, management, reporting, and audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower accounting methods, management, reporting... DEVELOPMENT (RCD) LOANS AND WATERSHED (WS) LOANS AND ADVANCES § 1781.21 Borrower accounting methods, management, reporting, and audits. These activities will be handled in accordance with the provisions of...

  6. Principles and methods of managerial cost-accounting systems.

    PubMed

    Suver, J D; Cooper, J C

    1988-01-01

    An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

  7. 7 CFR 1942.128 - Borrower accounting methods, management reports and audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 13 2010-01-01 2009-01-01 true Borrower accounting methods, management reports and... Rescue and Other Small Community Facilities Projects § 1942.128 Borrower accounting methods, management... under Public Law 103-354 1942-53, “Cash Flow Report,” instead of page one of schedule one and schedule...

  8. 26 CFR 1.446-1 - General rule for methods of accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... also the accounting treatment of any item. Examples of such over-all methods are the cash receipts and... special items include the accounting treatment prescribed for research and experimental expenditures, soil... books of account and on his return, as for example, a reconciliation of any differences between such...

  9. 25 CFR 170.605 - When may BIA use force account methods in the IRR Program?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false When may BIA use force account methods in the IRR Program... § 170.605 When may BIA use force account methods in the IRR Program? BIA may use force account methods... account project activities. ...

  10. Accounting for the exact degeneracy and quasidegeneracy in the automerization of cyclobutadiene via multireference coupled-cluster methods.

    PubMed

    Li, Xiangzhu; Paldus, Josef

    2009-09-21

    The automerization of cyclobutadiene (CBD) is employed to test the performance of the reduced multireference (RMR) coupled-cluster (CC) method with singles and doubles (RMR CCSD) that employs a modest-size MR CISD wave function as an external source for the most important (primary) triples and quadruples in order to account for the nondynamic correlation effects in the presence of quasidegeneracy, as well as of its perturbatively corrected version accounting for the remaining (secondary) triples [RMR CCSD(T)]. The experimental results are compared with those obtained by the standard CCSD and CCSD(T) methods, by the state universal (SU) MR CCSD and its state selective or state specific (SS) version as formulated by Mukherjee et al. (SS MRCC or MkMRCC) and, wherever available, by the Brillouin-Wigner MRCC [MR BWCCSD(T)] method. Both restricted Hartree-Fock (RHF) and multiconfigurational self-consistent field (MCSCF) molecular orbitals are employed. For a smaller STO-3G basis set we also make a comparison with the exact full configuration interaction (FCI) results. Both fundamental vibrational energies-as obtained via the integral averaging method (IAM) that can handle anomalous potentials and automatically accounts for anharmonicity- and the CBD automerization barrier for the interconversion of the two rectangular structures are considered. It is shown that the RMR CCSD(T) potential has the smallest nonparallelism error relative to the FCI potential and the corresponding fundamental vibrational frequencies compare reasonably well with the experimental ones and are very close to those recently obtained by other authors. The effect of anharmonicity is assessed using the second-order perturbation theory (MP2). Finally, the invariance of the RMR CC methods with respect to orbital rotations is also examined.

  11. Adapting Covariance Propagation to Account for the Presence of Modeled and Unmodeled Maneuvers

    NASA Technical Reports Server (NTRS)

    Schiff, Conrad

    2006-01-01

    This paper explores techniques that can be used to adapt the standard linearized propagation of an orbital covariance matrix to the case where there is a maneuver and an associated execution uncertainty. A Monte Carlo technique is used to construct a final orbital covariance matrix for a 'prop-burn-prop' process that takes into account initial state uncertainty and execution uncertainties in the maneuver magnitude. This final orbital covariance matrix is regarded as 'truth' and comparisons are made with three methods using modified linearized covariance propagation. The first method accounts for the maneuver by modeling its nominal effect within the state transition matrix but excludes the execution uncertainty by omitting a process noise matrix from the computation. The second method does not model the maneuver but includes a process noise matrix to account for the uncertainty in its magnitude. The third method, which is essentially a hybrid of the first two, includes the nominal portion of the maneuver via the state transition matrix and uses a process noise matrix to account for the magnitude uncertainty. The first method is unable to produce the final orbit covariance except in the case of zero maneuver uncertainty. The second method yields good accuracy for the final covariance matrix but fails to model the final orbital state accurately. Agreement between the simulated covariance data produced by this method and the Monte Carlo truth data fell within 0.5-2.5 percent over a range of maneuver sizes that span two orders of magnitude (0.1-20 m/s). The third method, which yields a combination of good accuracy in the computation of the final covariance matrix and correct accounting for the presence of the maneuver in the nominal orbit, is the best method for applications involving the computation of times of closest approach and the corresponding probability of collision, PC. However, applications for the two other methods exist and are briefly discussed. Although

  12. Effectiveness of Pavement Management System and its Effects to the Closing of Final Account in Construction Project in Malaysia

    NASA Astrophysics Data System (ADS)

    Zakaria, Zarabizan; Ismail, Syuhaida; Yusof, Aminah Md

    2013-04-01

    Federal roads maintenance needs a systematic and effective mechanism to ensure that the roads are in good condition and provide comfort to the road user. In implementing effective maintenance, budget is main the factor limiting this endeavor. Thus Public Works Department (PWD) Malaysia used Highway Development and Management (HDM-4) System to help the management of PWD Malaysia in determining the location and length of the road to be repaired according to the priority based on its analysis. For that purpose, PWD Malaysia has applied Pavement Management System (PMS) which utilizes HDM-4 as the analysis engine to conduct technical and economic analysis in generating annual work programs for pavement maintenance. As a result, a lot of feedback and comment have been received from Supervisory and Roads Maintenance Unit (UPPJ) Zonal on the accuracy of the system output and problems that arise in the closing of final account. Therefore, the objective of this paper is to evaluate current system accuracy in terms of generating the annual work program for periodic pavement maintenance, to identify factors contributing to the system inaccuracy in selecting the location and length of roads that require for treatment and to propose improvement measures for the system accuracy. The factors affecting the closing of final account caused by result received from the pavement management system are also defined. The scope of this paper is on the existing HDM-4 System which cover four states specifically Perlis, Selangor, Kelantan and Johor which is analysed via the work program output data for the purpose of evaluating the system accuracy. The method used in this paper includes case study, interview, discussion and analysis of the HDM-4 System output data. This paper has identified work history not updated and the analysis is not using the current data as factors contributing to the system accuracy. From the result of this paper, it is found that HDM-4's system accuracy used by PWD

  13. 5 CFR 610.404 - Requirement for time-accounting method.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS HOURS OF DUTY Flexible and Compressed Work Schedules § 610.404 Requirement for time-accounting method. An agency that authorizes a flexible work schedule or a compressed work schedule under this...

  14. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-10

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

  15. 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.…

  16. Accounting Cluster Demonstration Program at Aloha High School. Final Report.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    A model high school accounting cluster program was planned, developed, implemented, and evaluated in the Beaverton, Oregon, school district. The curriculum was developed with the help of representatives from the accounting occupations in the Portland metropolitan area. Through management interviews, identification of on-the job requirements, and…

  17. Course of Study for Secondary Level Bookkeeping/Accounting. Final Report.

    ERIC Educational Resources Information Center

    Brower, Edward B.

    The present project was designed to continue the preparation of a course of study useful for developing secondary level bookkeeping/accounting instruction. The course of study is intended to (1) derive vocational instruction for students with varying career goals, (2) develop accounting-oriented career exploration units for Introduction to…

  18. 76 FR 45673 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-01

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9534] RIN 1545-BD81 Methods... regulations relating to the methods of accounting, including the inventory methods, to be used by corporations... liquidations. These regulations clarify and simplify the rules regarding the accounting methods to be used...

  19. THe Case Method of Instruction (CMI) Project. Final Report.

    ERIC Educational Resources Information Center

    McWilliam, P. J.; And Others

    This final report describes the Case Method of Instruction (CMI) Project, a project to develop, field test, and disseminate training materials to facilitate the use of the Case Method of Instruction by inservice and preservice instructors in developmental disabilities. CMI project activities focused on developing a collection of case stories and…

  20. 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

  1. Accounting for location and timing in NO{sub x} emission trading programs. Final report

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

    Nichols, A.L.

    1997-12-01

    This report describes approaches to designing emission trading programs for nitrogen oxides (NO{sub x}) to account for the locations of emission sources. When a trading region is relatively small, program managers can assume that the location of the sources engaging in trades has little or no effect. However, if policy makers extend the program to larger regions, this assumption may be questioned. Therefore, EPRI has undertaken a survey of methods for incorporating location considerations into trading programs. Application of the best method may help to preserve, and even enhance, the flexibility and savings afforded utilities by emission trading.

  2. 26 CFR 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... disbursements method of accounting. 1.448-1 Section 1.448-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Methods of Accounting § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting. (a)-(f...

  3. 26 CFR 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... disbursements method of accounting. 1.448-1 Section 1.448-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Methods of Accounting § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting. (a)-(f...

  4. 26 CFR 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... disbursements method of accounting. 1.448-1 Section 1.448-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Methods of Accounting § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting. (a)-(f...

  5. 26 CFR 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... disbursements method of accounting. 1.448-1 Section 1.448-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Methods of Accounting § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting. (a)-(f...

  6. 26 CFR 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... disbursements method of accounting. 1.448-1 Section 1.448-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Methods of Accounting § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting. (a)-(f) [Reserved] (g...

  7. Applying the input-output method to account for water footprint and virtual water trade in the Haihe River basin in China.

    PubMed

    Zhao, Xu; Yang, Hong; Yang, Zhifeng; Chen, Bin; Qin, Yan

    2010-12-01

    The virtual water strategy which advocates importing water intensive products and exporting products with low water intensity is gradually accepted as one of the options for solving water crisis in severely water scarce regions. However, if we count the virtual water embodied in imported products as the water saved for a region, we might overestimate the saving by including the virtual water that is later re-exported in association with the proceeded products made from the originally imported products. This problem can be avoided by accounting for the saved water through calculating water footprint (WF) in domestic final consumptive products. In this paper, an input-output analysis (IOA) based on the water footprint accounting framework is built to account for WF and virtual water trade of final consumptive products in the water stressed Haihe River basin in China for the year 1997, 2000, and 2002. The input-output transaction tables of the three years are constructed. The results show WF of 46.57, 44.52, and 42.71 billion m(3) for the three years, respectively. These volumes are higher than the water used directly in the corresponding years in the basin. A WF intensity (WFI) indicator is then used to assess if the economic activities in the basin are consistent with the virtual water strategy. The temporal change of the WFI is also decomposed by the index number analysis method. The results showed that the basin was silently importing virtual water through the trade of raw and processed food commodities under the background of the whole economic circulation.

  8. Determining an Appropriate Sampling Method. School Accountability Series. Monograph 3.

    ERIC Educational Resources Information Center

    McCallon, Earl; McClaran, Rutledge

    This is one of a series of eight short monographs intended to aid practicing educators in planning and conducting accountability programs in schools. This booklet discusses how to determine a sampling method that is appropriate to the objectives of a particular research or evaluation effort. Short sections focus in turn on why and when to sample,…

  9. Accountancy, teaching methods, sex, and American College Test scores.

    PubMed

    Heritage, J; Harper, B S; Harper, J P

    1990-10-01

    This study examines the significance of sex, methodology, academic preparation, and age as related to development of judgmental and problem-solving skills. Sex, American College Test (ACT) Mathematics scores, Composite ACT scores, grades in course work, grade point average (GPA), and age were used in studying the effects of teaching method on 96 students' ability to analyze data in financial statements. Results reflect positively on accounting students compared to the general college population and the women students in particular.

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

    ERIC Educational Resources Information Center

    Adams, Esther

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

  11. The Role of Work-Integrated Learning in Student Preferences of Instructional Methods in an Accounting Curriculum

    ERIC Educational Resources Information Center

    Abeysekera, Indra

    2015-01-01

    The role of work-integrated learning in student preferences of instructional methods is largely unexplored across the accounting curriculum. This study conducted six experiments to explore student preferences of instructional methods for learning, in six courses of the accounting curriculum that differed in algorithmic rigor, in the context of a…

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

    ERIC Educational Resources Information Center

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

    2016-01-01

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

  13. 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.

  14. An Assessment of the Effects of Teaching Methods on Academic Performance of Students in Accounting Courses

    ERIC Educational Resources Information Center

    Hosal-Akman, Nazli; Simga-Mugan, Can

    2010-01-01

    This study explores the effect of teaching methods on the academic performance of students in accounting courses. The study was carried out over two semesters at a well-known university in Turkey in principles of financial accounting and managerial accounting courses. Students enrolled in the courses were assigned to treatment and control groups.…

  15. Method for taking into account hard-photon emission in four-fermion processes

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

    Aleksejevs, A. G., E-mail: aaleksejevs@swgc.mun.ca; Barkanova, S. G., E-mail: svetlana.barkanova@acadiau.ca; Zykunov, V. A., E-mail: vladimir.zykunov@cern.ch

    2016-01-15

    A method for taking into account hard-photon emission in four-fermion processes proceeding in the s channel is described. The application of this method is exemplified by numerically estimating one-loop electroweak corrections to observables (cross sections and asymmetries) of the reaction e{sup −}e{sup +} → μ{sup −}μ{sup +}(γ) involving longitudinally polarized electrons and proceeding at energies below the Z-resonance energy.

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

    EPA Science Inventory

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

  17. Integrating Computers into the Accounting Curriculum Using an IBM PC Network. Final Report.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    Noting the increased use of microcomputers in commerce and the accounting profession, the Department of Accounting and Finance at the University of Manchester recognized the importance of integrating microcomputers into the accounting curriculum and requested and received a grant to develop an integrated study environment in which students would…

  18. 26 CFR 1.818-6 - Transitional rule for change in method of accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxable years, $10,400 (4/10×$26,000), shall be due and payable on March 15, 1966. Example 2. Assume the... recomputing the taxes of a life insurance company for the taxable year 1957 in cases where the method of... method of accounting for the year 1957 shall accrue, as of December 31, 1957, those items of gross...

  19. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage and...

  20. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage and...

  1. 26 CFR 1.460-4 - Methods of accounting for long-term contracts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CCM), which is one of the permissible methods of accounting for exempt construction contracts... computing taxable income. (3) Post-completion-year income. If a taxpayer has not included the total contract... completion year. For the treatment of post-completion-year costs, see paragraph (b)(5)(v) of this section...

  2. 26 CFR 1.460-4 - Methods of accounting for long-term contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CCM), which is one of the permissible methods of accounting for exempt construction contracts... computing taxable income. (3) Post-completion-year income. If a taxpayer has not included the total contract... completion year. For the treatment of post-completion-year costs, see paragraph (b)(5)(v) of this section...

  3. 26 CFR 1.460-4 - Methods of accounting for long-term contracts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CCM), which is one of the permissible methods of accounting for exempt construction contracts... computing taxable income. (3) Post-completion-year income. If a taxpayer has not included the total contract... completion year. For the treatment of post-completion-year costs, see paragraph (b)(5)(v) of this section...

  4. 26 CFR 1.460-4 - Methods of accounting for long-term contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CCM), which is one of the permissible methods of accounting for exempt construction contracts... computing taxable income. (3) Post-completion-year income. If a taxpayer has not included the total contract... completion year. For the treatment of post-completion-year costs, see paragraph (b)(5)(v) of this section...

  5. 26 CFR 1.460-4 - Methods of accounting for long-term contracts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CCM), which is one of the permissible methods of accounting for exempt construction contracts... computing taxable income. (3) Post-completion-year income. If a taxpayer has not included the total contract... completion year. For the treatment of post-completion-year costs, see paragraph (b)(5)(v) of this section...

  6. Accounting for dropout in xenografted tumour efficacy studies: integrated endpoint analysis, reduced bias and better use of animals.

    PubMed

    Martin, Emma C; Aarons, Leon; Yates, James W T

    2016-07-01

    Xenograft studies are commonly used to assess the efficacy of new compounds and characterise their dose-response relationship. Analysis often involves comparing the final tumour sizes across dose groups. This can cause bias, as often in xenograft studies a tumour burden limit (TBL) is imposed for ethical reasons, leading to the animals with the largest tumours being excluded from the final analysis. This means the average tumour size, particularly in the control group, is underestimated, leading to an underestimate of the treatment effect. Four methods to account for dropout due to the TBL are proposed, which use all the available data instead of only final observations: modelling, pattern mixture models, treating dropouts as censored using the M3 method and joint modelling of tumour growth and dropout. The methods were applied to both a simulated data set and a real example. All four proposed methods led to an improvement in the estimate of treatment effect in the simulated data. The joint modelling method performed most strongly, with the censoring method also providing a good estimate of the treatment effect, but with higher uncertainty. In the real data example, the dose-response estimated using the censoring and joint modelling methods was higher than the very flat curve estimated from average final measurements. Accounting for dropout using the proposed censoring or joint modelling methods allows the treatment effect to be recovered in studies where it may have been obscured due to dropout caused by the TBL.

  7. Quantifying cancer cell receptors with paired-agent fluorescent imaging: a novel method to account for tissue optical property effects

    NASA Astrophysics Data System (ADS)

    Sadeghipour, Negar; Davis, Scott C.; Tichauer, Kenneth M.

    2018-02-01

    Dynamic fluorescence imaging approaches can be used to estimate the concentration of cell surface receptors in vivo. Kinetic models are used to generate the final estimation by taking the targeted imaging agent concentration as a function of time. However, tissue absorption and scattering properties cause the final readout signal to be on a different scale than the real fluorescent agent concentration. In paired-agent imaging approaches, simultaneous injection of a suitable control imaging agent with a targeted one can account for non-specific uptake and retention of the targeted agent. Additionally, the signal from the control agent can be a normalizing factor to correct for tissue optical property differences. In this study, the kinetic model used for paired-agent imaging analysis (i.e., simplified reference tissue model) is modified and tested in simulation and experimental data in a way that accounts for the scaling correction within the kinetic model fit to the data to ultimately extract an estimate of the targeted biomarker concentration.

  8. 19 CFR 191.14 - Identification of merchandise or articles by accounting method.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 2 2011-04-01 2011-04-01 false Identification of merchandise or articles by accounting method. 191.14 Section 191.14 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK General Provisions § 191.14 Identification of merchandise or articles by...

  9. 19 CFR 191.14 - Identification of merchandise or articles by accounting method.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 2 2014-04-01 2014-04-01 false Identification of merchandise or articles by accounting method. 191.14 Section 191.14 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK General Provisions § 191.14 Identification of merchandise or articles by...

  10. 19 CFR 191.14 - Identification of merchandise or articles by accounting method.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 2 2013-04-01 2013-04-01 false Identification of merchandise or articles by accounting method. 191.14 Section 191.14 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK General Provisions § 191.14 Identification of merchandise or articles by...

  11. 19 CFR 191.14 - Identification of merchandise or articles by accounting method.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 19 Customs Duties 2 2012-04-01 2012-04-01 false Identification of merchandise or articles by accounting method. 191.14 Section 191.14 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK General Provisions § 191.14 Identification of merchandise or articles by...

  12. Defining Responsibility in Maintaining Financial Accounting Systems.

    DTIC Science & Technology

    1995-01-01

    acquisition and issuance of materials, original cost , location, etc., KAR 2 (Property and Inventory Accounting )." (3:10) The final methodology used in...PROFESSIONAL MILITARY COMPTROLLER SCHOOL IDEA PAPER TITLE DEFINING RESPONSIBILITY IN MAINTAINING FINANCIAL ACCOUNTING SYSTEMS AUTHOR . :.a EFANIE B...or the Department of the Air Force. DIC tiJ.[ In.,,- B . . . .. . PMCS IDEA PAPER TITLE: Defining Responsibility in Maintaining Financial Accounting

  13. Benchmarking of London Dispersion-Accounting Density Functional Theory Methods on Very Large Molecular Complexes.

    PubMed

    Risthaus, Tobias; Grimme, Stefan

    2013-03-12

    A new test set (S12L) containing 12 supramolecular noncovalently bound complexes is presented and used to evaluate seven different methods to account for dispersion in DFT (DFT-D3, DFT-D2, DFT-NL, XDM, dDsC, TS-vdW, M06-L) at different basis set levels against experimental, back-corrected reference energies. This allows conclusions about the performance of each method in an explorative research setting on "real-life" problems. Most DFT methods show satisfactory performance but, due to the largeness of the complexes, almost always require an explicit correction for the nonadditive Axilrod-Teller-Muto three-body dispersion interaction to get accurate results. The necessity of using a method capable of accounting for dispersion is clearly demonstrated in that the two-body dispersion contributions are on the order of 20-150% of the total interaction energy. MP2 and some variants thereof are shown to be insufficient for this while a few tested D3-corrected semiempirical MO methods perform reasonably well. Overall, we suggest the use of this benchmark set as a "sanity check" against overfitting to too small molecular cases.

  14. 78 FR 32099 - Garnishment of Accounts Containing Federal Benefit Payments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-29

    ... current balance of the account, whichever is lower. DATES: This final rule is effective June 28, 2013. FOR... to the account during the lookback period or the balance of the account on the date of the account... requirement to send a notice if the balance in the account is zero or negative on the date of account review...

  15. 46 CFR 280.6 - Calendar year accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Calendar year accounting. 280.6 Section 280.6 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION REGULATIONS AFFECTING SUBSIDIZED VESSELS AND... Calendar year accounting. Except as provided in § 280.9 (relating to the final year of an ODS agreement...

  16. Comparison of cost accounting methods from different DRG systems and their effect on health care quality.

    PubMed

    Leister, Jan Eric; Stausberg, Jürgen

    2005-09-28

    Diagnosis related groups (DRGs) are a well-established provider payment system. Because of their imminent potential of cost reduction, they have been widely introduced. In addition to cost cutting, several social objectives - e.g., improving overall health care quality - feed into the DRG system. The WHO compared different provider payment systems with regard to the following objectives: prevention of further health problems, providing services and solving health problems, and responsiveness to people's legitimate expectations. However, no study has been published which takes the impact of different cost accounting systems across the DRG systems into account. We compared the impact of different cost accounting methods within DRG-like systems by developing six criteria: integration of patients' health risk into pricing practice, incentives for quality improvement and innovation, availability of high class evidence based therapy, prohibition of economically founded exclusions, reduction of fragmentation incentives, and improvement of patient oriented treatment. We set up a first overview of potential and actual impacts of the pricing practices within Yale-DRGs, AR-DRGs, G-DRGs, Swiss AP-DRGs adoption and Swiss MIPP. It could be demonstrated that DRGs are not only a 'homogenous' group of similar provider payment systems but quite different by fulfilling major health care objectives connected with the used cost accounting methods. If not only the possible cost reduction is used to put in a good word for DRG-based provider payment systems, maximum accurateness concerning the method of cost accounting should prevail when implementing a new DRG-based provider payment system.

  17. An Examination of Final Evaluation Methods Used in Master's Level Counseling Programs.

    ERIC Educational Resources Information Center

    Carney, Jamie S.; Cobia, Debra C.; Shannon, David M.

    1998-01-01

    Reports the findings of a national study examining methods used for final evaluation in master's level counseling programs. Suggests that as faculty review their policies and procedures with regard to student evaluation, these data may provide valuable information concerning methods selection, content, and delivery of feedback to students.…

  18. Improving materials and methods for installing inductive loop detectors : final report.

    DOT National Transportation Integrated Search

    1986-06-01

    This report is the final report of this research project. It describes a compiling of materials utilized by various agencies for use in formation of inductive loop detectors. It further lists methods by which different agencies install materials in o...

  19. 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

  20. Alternative Methods of Accounting for Underreporting and Overreporting When Measuring Dietary Intake-Obesity Relations

    PubMed Central

    Mendez, Michelle A.; Popkin, Barry M.; Buckland, Genevieve; Schroder, Helmut; Amiano, Pilar; Barricarte, Aurelio; Huerta, José-María; Quirós, José R.; Sánchez, María-José; González, Carlos A

    2011-01-01

    Misreporting characterized by the reporting of implausible energy intakes may undermine the valid estimation of diet-disease relations, but the methods to best identify and account for misreporting are unknown. The present study compared how alternate approaches affected associations between selected dietary factors and body mass index (BMI) by using data from the European Prospective Investigation Into Cancer and Nutrition-Spain. A total of 24,332 women and 15,061 men 29–65 years of age recruited from 1992 to 1996 for whom measured height and weight and validated diet history data were available were included. Misreporters were identified on the basis of disparities between reported energy intakes and estimated requirements calculated using the original Goldberg method and 2 alternatives: one that substituted basal metabolic rate equations that are more valid at higher BMIs and another that used doubly labeled water-predicted total energy expenditure equations. Compared with results obtained using the original method, underreporting was considerably lower and overreporting higher with alternative methods, which were highly concordant. Accounting for misreporters with all methods yielded diet-BMI relations that were more consistent with expectations; alternative methods often strengthened associations. For example, among women, multivariable-adjusted differences in BMI for the highest versus lowest vegetable intake tertile (β = 0.37 (standard error, 0.07)) were neutral after adjusting with the original method (β = 0.01 (standard error, 07)) and negative using the predicted total energy expenditure method with stringent cutoffs (β = −0.15 (standard error, 0.07)). Alternative methods may yield more valid associations between diet and obesity-related outcomes. PMID:21242302

  1. Alternative methods of accounting for underreporting and overreporting when measuring dietary intake-obesity relations.

    PubMed

    Mendez, Michelle A; Popkin, Barry M; Buckland, Genevieve; Schroder, Helmut; Amiano, Pilar; Barricarte, Aurelio; Huerta, José-María; Quirós, José R; Sánchez, María-José; González, Carlos A

    2011-02-15

    Misreporting characterized by the reporting of implausible energy intakes may undermine the valid estimation of diet-disease relations, but the methods to best identify and account for misreporting are unknown. The present study compared how alternate approaches affected associations between selected dietary factors and body mass index (BMI) by using data from the European Prospective Investigation Into Cancer and Nutrition-Spain. A total of 24,332 women and 15,061 men 29-65 years of age recruited from 1992 to 1996 for whom measured height and weight and validated diet history data were available were included. Misreporters were identified on the basis of disparities between reported energy intakes and estimated requirements calculated using the original Goldberg method and 2 alternatives: one that substituted basal metabolic rate equations that are more valid at higher BMIs and another that used doubly labeled water-predicted total energy expenditure equations. Compared with results obtained using the original method, underreporting was considerably lower and overreporting higher with alternative methods, which were highly concordant. Accounting for misreporters with all methods yielded diet-BMI relations that were more consistent with expectations; alternative methods often strengthened associations. For example, among women, multivariable-adjusted differences in BMI for the highest versus lowest vegetable intake tertile (β = 0.37 (standard error, 0.07)) were neutral after adjusting with the original method (β = 0.01 (standard error, 07)) and negative using the predicted total energy expenditure method with stringent cutoffs (β = -0.15 (standard error, 0.07)). Alternative methods may yield more valid associations between diet and obesity-related outcomes.

  2. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... receivership purposes at a failed insured depository institution. (b) Definitions—(1) The FDIC Cutoff Point...

  3. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... receivership purposes at a failed insured depository institution. (b) Definitions—(1) The FDIC Cutoff Point...

  4. 26 CFR 1.818-2 - Accounting provisions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 1.818-6 - Transitional rule for change in method of accounting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... not paid in prior taxable years, $10,400 (4/10×$26,000), shall be due and payable on March 15, 1966... followed in recomputing the taxes of a life insurance company for the taxable year 1957 in cases where the... insurance companies not on the accrual method of accounting for the year 1957 shall accrue, as of December...

  6. Inflation Accounting Methods and their Effectiveness

    DTIC Science & Technology

    1992-06-01

    security is measured by the standard deviation of its returns in the past periods and is reflected in the security’ s market price . The Capital Asset Pricing ...purchasing power should be limited to items which are used by an average consumer. Economists tend to perceive the general price level as the cost of living...accounting. Two common measures of business performance are income and rate of return on capital . Since depreciation charges for long-lived assets do

  7. A sociological perspective on "the unmotivated client": public accountability and professional work methods in vocational rehabilitation.

    PubMed

    van Hal, Lineke; Meershoek, Agnes; Nijhuis, Frans; Horstman, Klasien

    2013-05-01

    This study aims at a sociological understanding of the concept of (un)motivation in order to provide clues for improving vocational rehabilitation (VR) support. (Un)motivation is understood as the product of the interaction between clients and professionals in an institutional context. To gain better understanding of this construction of (un)motivation, in depth-interviews are held with 14 VR professionals. Based on the stories professionals told about their professional practices, we analysed the ways in which they guide their clients during their VR path within the institutional context of the Dutch welfare state. "The unmotivated client" is a judgment that arises in the interaction between professional and client if the institutional goals of VR are not achieved. Two work methods are distinguished in which this judgment takes shapes in various ways, namely "Professional as a Signpost" and "Professional as a Personal Guide". Professionals work in a dichotomous public accountability framework with a strong focus on labour participation. This causes professionals to look for ways out of VR paths in which labour participation is not achieved. The construction of "the unmotivated client" is such a way out. An alternative way out is to explicitly value clients' (intermediary) achievements. • In vocational rehabilitation (VR) there exists the risk that a perceived lack of motivation is only considered a personal problem in stead of a social issue. • Reconsideration of the public accountability framework of VR may lead to more inclusive VR support in which a differentiated concept of participation is valued. • Lessons can be drawn from the articulation of achievements made in VR paths that are now considered unsuccessful. • For more inclusive VR support, the specific situation and situated needs of clients need to be taken as a starting point instead of a primary focus on the final goal of labour participation.

  8. Accounting for no net loss: A critical assessment of biodiversity offsetting metrics and methods.

    PubMed

    Carreras Gamarra, Maria Jose; Lassoie, James Philip; Milder, Jeffrey

    2018-08-15

    Biodiversity offset strategies are based on the explicit calculation of both losses and gains necessary to establish ecological equivalence between impact and offset areas. Given the importance of quantifying biodiversity values, various accounting methods and metrics are continuously being developed and tested for this purpose. Considering the wide array of alternatives, selecting an appropriate one for a specific project can be not only challenging, but also crucial; accounting methods can strongly influence the biodiversity outcomes of an offsetting strategy, and if not well-suited to the context and values being offset, a no net loss outcome might not be delivered. To date there has been no systematic review or comparative classification of the available biodiversity accounting alternatives that aim at facilitating metric selection, and no tools that guide decision-makers throughout such a complex process. We fill this gap by developing a set of analyses to support (i) identifying the spectrum of available alternatives, (ii) understanding the characteristics of each and, ultimately (iii) making the most sensible and sound decision about which one to implement. The metric menu, scoring matrix, and decision tree developed can be used by biodiversity offsetting practitioners to help select an existing metric, and thus achieve successful outcomes that advance the goal of no net loss of biodiversity. Copyright © 2018 Elsevier Ltd. All rights reserved.

  9. A critical review of accounting and economic methods for estimating the costs of addiction treatment.

    PubMed

    Cartwright, William S

    2008-04-01

    Researchers have been at the forefront of applying new costing methods to drug abuse treatment programs and innovations. The motivation for such work has been to improve costing accuracy. Recent work has seen applications initiated in establishing charts of account and cost accounting for service delivery. As a result, researchers now have available five methods to apply to the costing of drug abuse treatment programs. In all areas of costing, there is room for more research on costing concepts and measurement applications. Additional work would be useful in establishing studies with activity-based costing for both research and managerial purposes. Studies of economies of scope are particularly relevant because of the integration of social services and criminal justice in drug abuse treatment. In the long run, managerial initiatives to improve the administration and quality of drug abuse treatment will benefit directly from research with new information on costing techniques.

  10. A Liberal Account of Addiction

    PubMed Central

    Foddy, Bennett; Savulescu, Julian

    2014-01-01

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

  11. Methods development for total organic carbon accountability

    NASA Technical Reports Server (NTRS)

    Benson, Brian L.; Kilgore, Melvin V., Jr.

    1991-01-01

    This report describes the efforts completed during the contract period beginning November 1, 1990 and ending April 30, 1991. Samples of product hygiene and potable water from WRT 3A were supplied by NASA/MSFC prior to contract award on July 24, 1990. Humidity condensate samples were supplied on August 3, 1990. During the course of this contract chemical analyses were performed on these samples to qualitatively determine specific components comprising, the measured organic carbon concentration. In addition, these samples and known standard solutions were used to identify and develop methodology useful to future comprehensive characterization of similar samples. Standard analyses including pH, conductivity, and total organic carbon (TOC) were conducted. Colorimetric and enzyme linked assays for total protein, bile acid, B-hydroxybutyric acid, methylene blue active substances (MBAS), urea nitrogen, ammonia, and glucose were also performed. Gas chromatographic procedures for non-volatile fatty acids and EPA priority pollutants were also performed. Liquid chromatography was used to screen for non-volatile, water soluble compounds not amenable to GC techniques. Methods development efforts were initiated to separate and quantitate certain chemical classes not classically analyzed in water and wastewater samples. These included carbohydrates, organic acids, and amino acids. Finally, efforts were initiated to identify useful concentration techniques to enhance detection limits and recovery of non-volatile, water soluble compounds.

  12. Accounting for partiality in serial crystallography using ray-tracing principles

    PubMed Central

    Kroon-Batenburg, Loes M. J.; Schreurs, Antoine M. M.; Ravelli, Raimond B. G.; Gros, Piet

    2015-01-01

    Serial crystallography generates ‘still’ diffraction data sets that are composed of single diffraction images obtained from a large number of crystals arbitrarily oriented in the X-ray beam. Estimation of the reflection partialities, which accounts for the expected observed fractions of diffraction intensities, has so far been problematic. In this paper, a method is derived for modelling the partialities by making use of the ray-tracing diffraction-integration method EVAL. The method estimates partialities based on crystal mosaicity, beam divergence, wavelength dispersion, crystal size and the interference function, accounting for crystallite size. It is shown that modelling of each reflection by a distribution of interference-function weighted rays yields a ‘still’ Lorentz factor. Still data are compared with a conventional rotation data set collected from a single lysozyme crystal. Overall, the presented still integration method improves the data quality markedly. The R factor of the still data compared with the rotation data decreases from 26% using a Monte Carlo approach to 12% after applying the Lorentz correction, to 5.3% when estimating partialities by EVAL and finally to 4.7% after post-refinement. The merging R int factor of the still data improves from 105 to 56% but remains high. This suggests that the accuracy of the model parameters could be further improved. However, with a multiplicity of around 40 and an R int of ∼50% the merged still data approximate the quality of the rotation data. The presented integration method suitably accounts for the partiality of the observed intensities in still diffraction data, which is a critical step to improve data quality in serial crystallography. PMID:26327370

  13. Accounting for partiality in serial crystallography using ray-tracing principles.

    PubMed

    Kroon-Batenburg, Loes M J; Schreurs, Antoine M M; Ravelli, Raimond B G; Gros, Piet

    2015-09-01

    Serial crystallography generates `still' diffraction data sets that are composed of single diffraction images obtained from a large number of crystals arbitrarily oriented in the X-ray beam. Estimation of the reflection partialities, which accounts for the expected observed fractions of diffraction intensities, has so far been problematic. In this paper, a method is derived for modelling the partialities by making use of the ray-tracing diffraction-integration method EVAL. The method estimates partialities based on crystal mosaicity, beam divergence, wavelength dispersion, crystal size and the interference function, accounting for crystallite size. It is shown that modelling of each reflection by a distribution of interference-function weighted rays yields a `still' Lorentz factor. Still data are compared with a conventional rotation data set collected from a single lysozyme crystal. Overall, the presented still integration method improves the data quality markedly. The R factor of the still data compared with the rotation data decreases from 26% using a Monte Carlo approach to 12% after applying the Lorentz correction, to 5.3% when estimating partialities by EVAL and finally to 4.7% after post-refinement. The merging R(int) factor of the still data improves from 105 to 56% but remains high. This suggests that the accuracy of the model parameters could be further improved. However, with a multiplicity of around 40 and an R(int) of ∼50% the merged still data approximate the quality of the rotation data. The presented integration method suitably accounts for the partiality of the observed intensities in still diffraction data, which is a critical step to improve data quality in serial crystallography.

  14. 26 CFR 1.263A-7 - Changing a method of accounting under section 263A.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... extrapolation, rather than based on the facts and circumstances of a particular year's data. All three methods... analyze the production and resale data for that particular year and apply the rules and principles of... books and records, actual financial and accounting data which is required to apply the capitalization...

  15. 26 CFR 1.263A-7 - Changing a method of accounting under section 263A.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... extrapolation, rather than based on the facts and circumstances of a particular year's data. All three methods... analyze the production and resale data for that particular year and apply the rules and principles of... books and records, actual financial and accounting data which is required to apply the capitalization...

  16. Verification of the Accountability Method as a Means to Classify Radioactive Wastes Processed Using THOR Fluidized Bed Steam Reforming at the Studsvik Processing Facility in Erwin, Tennessee, USA - 13087

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

    Olander, Jonathan; Myers, Corey

    2013-07-01

    Studsviks' Processing Facility Erwin (SPFE) has been treating Low-Level Radioactive Waste using its patented THOR process for over 13 years. Studsvik has been mixing and processing wastes of the same waste classification but different chemical and isotopic characteristics for the full extent of this period as a general matter of operations. Studsvik utilizes the accountability method to track the movement of radionuclides from acceptance of waste, through processing, and finally in the classification of waste for disposal. Recently the NRC has proposed to revise the 1995 Branch Technical Position on Concentration Averaging and Encapsulation (1995 BTP on CA) with additionalmore » clarification (draft BTP on CA). The draft BTP on CA has paved the way for large scale blending of higher activity and lower activity waste to produce a single waste for the purpose of classification. With the onset of blending in the waste treatment industry, there is concern from the public and state regulators as to the robustness of the accountability method and the ability of processors to prevent the inclusion of hot spots in waste. To address these concerns and verify the accountability method as applied by the SPFE, as well as the SPFE's ability to control waste package classification, testing of actual waste packages was performed. Testing consisted of a comprehensive dose rate survey of a container of processed waste. Separately, the waste package was modeled chemically and radiologically. Comparing the observed and theoretical data demonstrated that actual dose rates were lower than, but consistent with, modeled dose rates. Moreover, the distribution of radioactivity confirms that the SPFE can produce a radiologically homogeneous waste form. The results of the study demonstrate: 1) the accountability method as applied by the SPFE is valid and produces expected results; 2) the SPFE can produce a radiologically homogeneous waste; and 3) the SPFE can effectively control the waste

  17. 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…

  18. Examinations in the Final Year of Transition to Mathematical Methods Computer Algebra System (CAS)

    ERIC Educational Resources Information Center

    Leigh-Lancaster, David; Les, Magdalena; Evans, Michael

    2010-01-01

    2009 was the final year of parallel implementation for Mathematical Methods Units 3 and 4 and Mathematical Methods (CAS) Units 3 and 4. From 2006-2009 there was a common technology-free short answer examination that covered the same function, algebra, calculus and probability content for both studies with corresponding expectations for key…

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

    PubMed

    Kenney, Martha

    2015-10-01

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

  20. Accounting for partiality in serial crystallography using ray-tracing principles

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

    Kroon-Batenburg, Loes M. J., E-mail: l.m.j.kroon-batenburg@uu.nl; Schreurs, Antoine M. M.; Ravelli, Raimond B. G.

    Serial crystallography generates partial reflections from still diffraction images. Partialities are estimated with EVAL ray-tracing simulations, thereby improving merged reflection data to a similar quality as conventional rotation data. Serial crystallography generates ‘still’ diffraction data sets that are composed of single diffraction images obtained from a large number of crystals arbitrarily oriented in the X-ray beam. Estimation of the reflection partialities, which accounts for the expected observed fractions of diffraction intensities, has so far been problematic. In this paper, a method is derived for modelling the partialities by making use of the ray-tracing diffraction-integration method EVAL. The method estimates partialitiesmore » based on crystal mosaicity, beam divergence, wavelength dispersion, crystal size and the interference function, accounting for crystallite size. It is shown that modelling of each reflection by a distribution of interference-function weighted rays yields a ‘still’ Lorentz factor. Still data are compared with a conventional rotation data set collected from a single lysozyme crystal. Overall, the presented still integration method improves the data quality markedly. The R factor of the still data compared with the rotation data decreases from 26% using a Monte Carlo approach to 12% after applying the Lorentz correction, to 5.3% when estimating partialities by EVAL and finally to 4.7% after post-refinement. The merging R{sub int} factor of the still data improves from 105 to 56% but remains high. This suggests that the accuracy of the model parameters could be further improved. However, with a multiplicity of around 40 and an R{sub int} of ∼50% the merged still data approximate the quality of the rotation data. The presented integration method suitably accounts for the partiality of the observed intensities in still diffraction data, which is a critical step to improve data quality in serial crystallography.« less

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

    PubMed

    Dallas, Michael J

    2008-01-01

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

  2. 76 FR 10234 - Amendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-24

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

  3. Accounting and Accountability for Distributed and Grid Systems

    NASA Technical Reports Server (NTRS)

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

    2001-01-01

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

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

    PubMed

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

    2017-10-01

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

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

    ERIC Educational Resources Information Center

    Sethna, Bishar M.

    2011-01-01

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

  6. Accountability Indicators from the Viewpoint of Statistical Method.

    ERIC Educational Resources Information Center

    Jordan, Larry

    Few people seriously regard students as "products" coming off an educational assembly line, but notions about accountability and quality improvement in higher education are pervaded by manufacturing ideas and metaphors. Because numerical indicators of quality are inevitably expressed by trend lines or statistical control chars of some kind, they…

  7. Health savings accounts--a revolutionary method of funding medical care expenses.

    PubMed

    Knox, George Con

    2004-10-01

    Health Savings Accounts coupled with a High-Deductible Health Care plan offer many eligible individuals the opportunity to reduce their insurance premiums and create a tax-deductible account to pay medical, dental, and vision care expenses.

  8. Primary and secondary battery consumption trends in Sweden 1996-2013: method development and detailed accounting by battery type.

    PubMed

    Patrício, João; Kalmykova, Yuliya; Berg, Per E O; Rosado, Leonardo; Åberg, Helena

    2015-05-01

    In this article, a new method based on Material Flow Accounting is proposed to study detailed material flows in battery consumption that can be replicated for other countries. The method uses regularly available statistics on import, industrial production and export of batteries and battery-containing electric and electronic equipment (EEE). To promote method use by other scholars with no access to such data, several empirically results and their trends over time, for different types of batteries occurrence among the EEE types are provided. The information provided by the method can be used to: identify drivers of battery consumption; study the dynamic behavior of battery flows - due to technology development, policies, consumers behavior and infrastructures. The method is exemplified by the study of battery flows in Sweden for years 1996-2013. The batteries were accounted, both in units and weight, as primary and secondary batteries; loose and integrated; by electrochemical composition and share of battery use between different types of EEE. Results show that, despite a fivefold increase in the consumption of rechargeable batteries, they account for only about 14% of total use of portable batteries. Recent increase in digital convergence has resulted in a sharp decline in the consumption of primary batteries, which has now stabilized at a fairly low level. Conversely, the consumption of integrated batteries has increased sharply. In 2013, 61% of the total weight of batteries sold in Sweden was collected, and for the particular case of alkaline manganese dioxide batteries, the value achieved 74%. Copyright © 2015 Elsevier Ltd. All rights reserved.

  9. Learning Financial Accounting in a Tertiary Institution of a Developing Country. An Investigation into Instructional Methods

    ERIC Educational Resources Information Center

    Abeysekera, Indra

    2011-01-01

    This study examines three instructional methods (traditional, interactive, and group case-based study), and student opinions on their preference for learning financial accounting in large classes at a metropolitan university in Sri Lanka. It analyses the results of a survey questionnaire of students, using quantitative techniques to determine the…

  10. 18 CFR 367.20 - Depreciation accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of depreciation...

  11. 49 CFR 520.28 - Preparation of final environmental impact statements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 6 2010-10-01 2010-10-01 false Preparation of final environmental impact... ENVIRONMENTAL IMPACTS Procedures § 520.28 Preparation of final environmental impact statements. (a) If the... for the action shall prepare a final environmental impact statement (FEIS), taking into account all...

  12. Recent trends related to the use of formal methods in software engineering

    NASA Technical Reports Server (NTRS)

    Prehn, Soren

    1986-01-01

    An account is given of some recent developments and trends related to the development and use of formal methods in software engineering. Ongoing activities in Europe are focussed on, since there seems to be a notable difference in attitude towards industrial usage of formal methods in Europe and in the U.S. A more detailed account is given of the currently most widespread formal method in Europe: the Vienna Development Method. Finally, the use of Ada is discussed in relation to the application of formal methods, and the potential for constructing Ada-specific tools based on that method is considered.

  13. On the local field method with the account of spatial dispersion. Application to the optical activity theory

    NASA Astrophysics Data System (ADS)

    Tyu, N. S.; Ekhilevsky, S. G.

    1992-07-01

    For the perfect molecular crystals the equations of the local field method (LFM) with the account of spatial dispersion are formulated. They are used to derive the expression for the crystal polarizability tensor. For the first time within the framework of this method the formula for the gyrotropy tensor of an arbitrary optically active molecular crystal is obtained. This formula is analog of well known relationships of Lorentz-Lorenz.

  14. 76 FR 67801 - Medicare Program; Medicare Shared Savings Program: Accountable Care Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-02

    ... Community Care Network NP Nurse Practitioner NPI National Provider Identifier NQF National Quality Forum OIG...: Accountable Care Organizations; Final Rule #0;#0;Federal Register / Vol. 76 , No. 212 / Wednesday, November 2... Savings Program: Accountable Care Organizations AGENCY: Centers for Medicare & Medicaid Services (CMS...

  15. 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.

  16. Standardizing an End-to-end Accounting Service

    NASA Technical Reports Server (NTRS)

    Greenberg, Edward; Kazz, Greg

    2006-01-01

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

  17. Does accountability for reasonableness work? A protocol for a mixed methods study using an audit tool to evaluate the decision-making of clinical commissioning groups in England.

    PubMed

    Kieslich, Katharina; Littlejohns, Peter

    2015-07-10

    Clinical commissioning groups (CCGs) in England are tasked with making difficult decisions on which healthcare services to provide against the background of limited budgets. The question is how to ensure that these decisions are fair and legitimate. Accounts of what constitutes fair and legitimate priority setting in healthcare include Daniels' and Sabin's accountability for reasonableness (A4R) and Clark's and Weale's framework for the identification of social values. This study combines these accounts and asks whether the decisions of those CCGs that adhere to elements of such accounts are perceived as fairer and more legitimate by key stakeholders. The study addresses the empirical gap arising from a lack of research on whether frameworks such as A4R hold what they promise. It aims to understand the criteria that feature in CCG decision-making. Finally, it examines the usefulness of a decision-making audit tool (DMAT) in identifying the process and content criteria that CCGs apply when making decisions. The adherence of a sample of CCGs to criteria emerging from theories of fair priority setting will be examined using the DMAT developed by PL. The results will be triangulated with data from semistructured interviews with key stakeholders in the CCG sample to ascertain whether there is a correlation between those CCGs that performed well in the DMAT exercise and those whose decisions are perceived positively by interviewees. Descriptive statistical methods will be used to analyse the DMAT data. A combination of quantitative and qualitative content analysis methods will be used to analyse the interview transcripts. Full ethics approval was received by the King's College London Biomedical Sciences, Dentistry, Medicine and Natural and Mathematical Sciences Research Ethics Subcommittee. The results of the study will be disseminated through publications in peer review journals. Published by the BMJ Publishing Group Limited. For permission to use (where not already

  18. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  19. Pesticide Environmental Accounting: a method for assessing the external costs of individual pesticide applications.

    PubMed

    Leach, A W; Mumford, J D

    2008-01-01

    The Pesticide Environmental Accounting (PEA) tool provides a monetary estimate of environmental and health impacts per hectare-application for any pesticide. The model combines the Environmental Impact Quotient method and a methodology for absolute estimates of external pesticide costs in UK, USA and Germany. For many countries resources are not available for intensive assessments of external pesticide costs. The model converts external costs of a pesticide in the UK, USA and Germany to Mediterranean countries. Economic and policy applications include estimating impacts of pesticide reduction policies or benefits from technologies replacing pesticides, such as sterile insect technique. The system integrates disparate data and approaches into a single logical method. The assumptions in the system provide transparency and consistency but at the cost of some specificity and precision, a reasonable trade-off for a method that provides both comparative estimates of pesticide impacts and area-based assessments of absolute impacts.

  20. 26 CFR 1.987-1 - Profit and loss method of accounting for a qualified business unit of a taxpayer having a...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounting for a qualified business unit of a taxpayer having a different functional currency from the... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Profit and loss method of accounting for a qualified business unit of a taxpayer having a different functional currency from the taxpayer. [Reserved] 1...

  1. California School Accounting Manual, 1988 Edition.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

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

  2. Engaging Accounting Students: How to Teach Principles of Accounting in Creative and Exciting Ways

    ERIC Educational Resources Information Center

    Jaijairam, Paul

    2012-01-01

    Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of accounting. This article contends that it is not the subject matter that is dry, but rather the methods in which faculty have traditionally presented accounting fundamentals and principles. Departing from standard lectures and…

  3. A Post-Final Assignment for the Methods Course: Providing an Incentive to Professional Growth for Future Teachers.

    ERIC Educational Resources Information Center

    Bentley, Michael L.

    This paper describes J. Rosengren's post-final assignment and M. Harmin's truth signs activity that were incorporated into a secondary science methods course for preservice teachers. The strength of the post-final assignment is that it is a strategy for extending student learning past the end of a course and even beyond the initial teaching…

  4. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Force account procedures. 1753.29 Section 1753.29... Force account procedures. (a) The borrower must obtain RUS approval of the force account method of... item not provided for in the approved loan. (d) Force Account construction to be financed with loan...

  5. 76 FR 4813 - Deposit Insurance Regulations; Unlimited Coverage for Noninterest-Bearing Transaction Accounts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-27

    ... FEDERAL DEPOSIT INSURANCE CORPORATION 12 CFR Part 330 RIN 3064-AD37 Deposit Insurance Regulations; Unlimited Coverage for Noninterest-Bearing Transaction Accounts; Inclusion of Interest on Lawyers Trust Accounts AGENCY: Federal Deposit Insurance Corporation (FDIC). ACTION: Final rule. [[Page 4814

  6. 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.

  7. A procedural, pragmatist account of ethical objectivity.

    PubMed

    Roth, Amanda

    2013-06-01

    This article offers a procedural, pragmatist account of objectivity in the domain of the good that is inspired by pragmatic and feminist critiques of objectivity in philosophy of science and epistemology. I begin by asking first what we want to capture--or ought to want to capture--with a notion of ethical objectivity and in answer to this question I identify four "points" to ethical objectivity: undergirding the possibility of mistakenness, making genuine disagreement possible, making sense of our appreciation of the ethical perspectives of others, and making possible a sense of ethical improvement or learning. I then lay out a process-based account of objectivity in ethics that makes good on the four points I have identified. Finally, I consider worries related to convergence, bias, and ontology and defend the procedural, pragmatist account in light of those potential objections.

  8. 26 CFR 1.381(c)(21)-1 - Pre-1954 adjustments resulting from change in method of accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. Exploring and accounting for publication bias in mental health: a brief overview of methods.

    PubMed

    Mavridis, Dimitris; Salanti, Georgia

    2014-02-01

    OBJECTIVE Publication bias undermines the integrity of published research. The aim of this paper is to present a synopsis of methods for exploring and accounting for publication bias. METHODS We discussed the main features of the following methods to assess publication bias: funnel plot analysis; trim-and-fill methods; regression techniques and selection models. We applied these methods to a well-known example of antidepressants trials that compared trials submitted to the Food and Drug Administration (FDA) for regulatory approval. RESULTS The funnel plot-related methods (visual inspection, trim-and-fill, regression models) revealed an association between effect size and SE. Contours of statistical significance showed that asymmetry in the funnel plot is probably due to publication bias. Selection model found a significant correlation between effect size and propensity for publication. CONCLUSIONS Researchers should always consider the possible impact of publication bias. Funnel plot-related methods should be seen as a means of examining for small-study effects and not be directly equated with publication bias. Possible causes for funnel plot asymmetry should be explored. Contours of statistical significance may help disentangle whether asymmetry in a funnel plot is caused by publication bias or not. Selection models, although underused, could be useful resource when publication bias and heterogeneity are suspected because they address directly the problem of publication bias and not that of small-study effects.

  10. Exploring accountability of clinical ethics consultants: practice and training implications.

    PubMed

    Weise, Kathryn L; Daly, Barbara J

    2014-01-01

    Clinical ethics consultants represent a multidisciplinary group of scholars and practitioners with varied training backgrounds, who are integrated into a medical environment to assist in the provision of ethically supportable care. Little has been written about the degree to which such consultants are accountable for the patient care outcome of the advice given. We propose a model for examining degrees of internally motivated accountability that range from restricted to unbounded accountability, and support balanced accountability as a goal for practice. Finally, we explore implications of this model for training of clinical ethics consultants from diverse academic backgrounds, including those disciplines that do not have a formal code of ethics relating to clinical practice.

  11. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-22

    ... Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment to... Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without...

  12. 76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas Resources, and Issuance of Final Technical Bulletin 2011-1, Accounting for Federal Natural Resources Other...

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

    PubMed

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

    2018-06-04

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

  14. Personal Accountability in Education: Measure Development and Validation

    ERIC Educational Resources Information Center

    Rosenblatt, Zehava

    2017-01-01

    Purpose: The purpose of this paper, three-study research project, is to establish and validate a two-dimensional scale to measure teachers' and school administrators' accountability disposition. Design/methodology/approach: The scale items were developed in focus groups, and the final measure was tested on various samples of Israeli teachers and…

  15. Final state interactions and the transverse structure of the pion using non-perturbative eikonal methods

    DOE PAGES

    Gamberg, Leonard; Schlegel, Marc

    2010-01-18

    In the factorized picture of semi-inclusive hadronic processes the naive time reversal-odd parton distributions exist by virtue of the gauge link which renders it color gauge invariant. The link characterizes the dynamical effect of initial/final-state interactions of the active parton due soft gluon exchanges with the target remnant. Though these interactions are non-perturbative, studies of final-state interaction have been approximated by perturbative one-gluon approximation in Abelian models. We include higher-order contributions by applying non-perturbative eikonal methods incorporating color degrees of freedom in a calculation of the Boer-Mulders function of the pion. Lastly, using this framework we explore under what conditionsmore » the Boer Mulders function can be described in terms of factorization of final state interactions and a spatial distribution in impact parameter space.« less

  16. 75 FR 44065 - Uniformed Services Accounts and Death Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-28

    ... Benefits AGENCY: Federal Retirement Thrift Investment Board. ACTION: Final rule. SUMMARY: The Federal Retirement Thrift Investment Board (Agency) is making several changes to its death benefits regulations. In... both accounts. The Agency is also amending its death benefit regulations to allow participants to...

  17. A Multipixel Time Series Analysis Method Accounting for Ground Motion, Atmospheric Noise, and Orbital Errors

    NASA Astrophysics Data System (ADS)

    Jolivet, R.; Simons, M.

    2018-02-01

    Interferometric synthetic aperture radar time series methods aim to reconstruct time-dependent ground displacements over large areas from sets of interferograms in order to detect transient, periodic, or small-amplitude deformation. Because of computational limitations, most existing methods consider each pixel independently, ignoring important spatial covariances between observations. We describe a framework to reconstruct time series of ground deformation while considering all pixels simultaneously, allowing us to account for spatial covariances, imprecise orbits, and residual atmospheric perturbations. We describe spatial covariances by an exponential decay function dependent of pixel-to-pixel distance. We approximate the impact of imprecise orbit information and residual long-wavelength atmosphere as a low-order polynomial function. Tests on synthetic data illustrate the importance of incorporating full covariances between pixels in order to avoid biased parameter reconstruction. An example of application to the northern Chilean subduction zone highlights the potential of this method.

  18. Video-Stimulated Accounts: Young Children Accounting for Interactional Matters in Front of Peers

    ERIC Educational Resources Information Center

    Theobald, Maryanne

    2012-01-01

    Research in the early years places increasing importance on participatory methods to engage children. The playback of video-recording to stimulate conversation is a research method that enables children's accounts to be heard and attends to a participatory view. During video-stimulated sessions, participants watch an extract of video-recording of…

  19. Effects of cooking method and final core-temperature on cooking loss, lipid oxidation, nucleotide-related compounds and aroma volatiles of Hanwoo brisket

    PubMed Central

    2018-01-01

    Objective This study observed the effects of cooking method and final core temperature on cooking loss, lipid oxidation, aroma volatiles, nucleotide-related compounds and aroma volatiles of Hanwoo brisket (deep pectoralis). Methods Deep pectoralis muscles (8.65% of crude fat) were obtained from three Hanwoo steer carcasses with 1+ quality grade. Samples were either oven-roasted at 180°C (dry heat) or cooked in boiling water (moist heat) to final core temperature of 70°C (medium) or 77°C (well-done). Results Boiling method reduced more fat but retained more moisture than did the oven roasting method (p<0.001), thus no significant differences were found on cooking loss. However, samples lost more weight as final core temperature increased (p<0.01). Further, total saturated fatty acid increased (p = 0.02) while total monounsaturated fatty acid decreased (p = 0.03) as final core temperature increased. Regardless the method used for cooking, malondialdehyde (p<0.01) and free iron contents (p<0.001) were observed higher in samples cooked to 77°C. Oven roasting retained more inosinic acid, inosine and hypoxanthine in samples than did the boiling method (p<0.001), of which the concentration decreased as final core temperature increased except for hypoxanthine. Samples cooked to 77°C using oven roasting method released more intense aroma than did the others and the aroma pattern was discriminated based on the intensity. Most of aldehydes and pyrazines were more abundant in oven-roasted samples than in boiled samples. Among identified volatiles, hexanal had the highest area unit in both boiled and oven-roasted samples, of which the abundance increased as the final core temperature increased. Conclusion The boiling method extracted inosinic acid and rendered fat from beef brisket, whereas oven roasting intensified aroma derived from aldehydes and pyrazines and prevented the extreme loss of inosinic acid. PMID:28728407

  20. A method to account for the temperature sensitivity of TCCON total column measurements

    NASA Astrophysics Data System (ADS)

    Niebling, Sabrina G.; Wunch, Debra; Toon, Geoffrey C.; Wennberg, Paul O.; Feist, Dietrich G.

    2014-05-01

    The Total Carbon Column Observing Network (TCCON) consists of ground-based Fourier Transform Spectrometer (FTS) systems all around the world. It achieves better than 0.25% precision and accuracy for total column measurements of CO2 [Wunch et al. (2011)]. In recent years, the TCCON data processing and retrieval software (GGG) has been improved to achieve better and better results (e. g. ghost correction, improved a priori profiles, more accurate spectroscopy). However, a small error is also introduced by the insufficent knowledge of the true temperature profile in the atmosphere above the individual instruments. This knowledge is crucial to retrieve highly precise gas concentrations. In the current version of the retrieval software, we use six-hourly NCEP reanalysis data to produce one temperature profile at local noon for each measurement day. For sites in the mid latitudes which can have a large diurnal variation of the temperature in the lowermost kilometers of the atmosphere, this approach can lead to small errors in the final gas concentration of the total column. Here, we present and describe a method to account for the temperature sensitivity of the total column measurements. We exploit the fact that H2O is most abundant in the lowermost kilometers of the atmosphere where the largest diurnal temperature variations occur. We use single H2O absorption lines with different temperature sensitivities to gain information about the temperature variations over the course of the day. This information is used to apply a posteriori correction of the retrieved gas concentration of total column. In addition, we show that the a posteriori temperature correction is effective by applying it to data from Lamont, Oklahoma, USA (36,6°N and 97,5°W). We chose this site because regular radiosonde launches with a time resolution of six hours provide detailed information of the real temperature in the atmosphere and allow us to test the effectiveness of our correction. References

  1. Primary and secondary battery consumption trends in Sweden 1996–2013: Method development and detailed accounting by battery type

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

    Patrício, João, E-mail: joao.patricio@chalmers.se; Kalmykova, Yuliya; Berg, Per E.O.

    2015-05-15

    Highlights: • Developed MFA method was validated by the national statistics. • Exponential increase of EEE sales leads to increase in integrated battery consumption. • Digital convergence is likely to be a cause for primary batteries consumption decline. • Factors for estimation of integrated batteries in EE are provided. • Sweden reached the collection rates defined by European Union. - Abstract: In this article, a new method based on Material Flow Accounting is proposed to study detailed material flows in battery consumption that can be replicated for other countries. The method uses regularly available statistics on import, industrial production andmore » export of batteries and battery-containing electric and electronic equipment (EEE). To promote method use by other scholars with no access to such data, several empirically results and their trends over time, for different types of batteries occurrence among the EEE types are provided. The information provided by the method can be used to: identify drivers of battery consumption; study the dynamic behavior of battery flows – due to technology development, policies, consumers behavior and infrastructures. The method is exemplified by the study of battery flows in Sweden for years 1996–2013. The batteries were accounted, both in units and weight, as primary and secondary batteries; loose and integrated; by electrochemical composition and share of battery use between different types of EEE. Results show that, despite a fivefold increase in the consumption of rechargeable batteries, they account for only about 14% of total use of portable batteries. Recent increase in digital convergence has resulted in a sharp decline in the consumption of primary batteries, which has now stabilized at a fairly low level. Conversely, the consumption of integrated batteries has increased sharply. In 2013, 61% of the total weight of batteries sold in Sweden was collected, and for the particular case of alkaline

  2. A Model System for the Design and Maintenance of Related Instruction Curriculum for Approved U.S. Department of Labor Apprenticeship Programs; Phase III. Final Report and Final Evaluation Report.

    ERIC Educational Resources Information Center

    Lane Community Coll., Eugene, OR.

    A final report and final evaluation report of Phase III are provided for a project to establish a national clearinghouse for apprenticeship-related instructional materials. The final report provides a summary and a narrative account of these project activities: identification of materials; identification of apprenticeship curriculum needs;…

  3. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  5. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  6. Soil Conservation Service Curve Number method: How to mend a wrong soil moisture accounting procedure?

    NASA Astrophysics Data System (ADS)

    Michel, Claude; Andréassian, Vazken; Perrin, Charles

    2005-02-01

    This paper unveils major inconsistencies in the age-old and yet efficient Soil Conservation Service Curve Number (SCS-CN) procedure. Our findings are based on an analysis of the continuous soil moisture accounting procedure implied by the SCS-CN equation. It is shown that several flaws plague the original SCS-CN procedure, the most important one being a confusion between intrinsic parameter and initial condition. A change of parameterization and a more complete assessment of the initial condition lead to a renewed SCS-CN procedure, while keeping the acknowledged efficiency of the original method.

  7. Methods of estimating or accounting for neighborhood associations with health using complex survey data.

    PubMed

    Brumback, Babette A; Cai, Zhuangyu; Dailey, Amy B

    2014-05-15

    Reasons for health disparities may include neighborhood-level factors, such as availability of health services, social norms, and environmental determinants, as well as individual-level factors. Investigating health inequalities using nationally or locally representative data often requires an approach that can accommodate a complex sampling design, in which individuals have unequal probabilities of selection into the study. The goal of the present article is to review and compare methods of estimating or accounting for neighborhood influences with complex survey data. We considered 3 types of methods, each generalized for use with complex survey data: ordinary regression, conditional likelihood regression, and generalized linear mixed-model regression. The relative strengths and weaknesses of each method differ from one study to another; we provide an overview of the advantages and disadvantages of each method theoretically, in terms of the nature of the estimable associations and the plausibility of the assumptions required for validity, and also practically, via a simulation study and 2 epidemiologic data analyses. The first analysis addresses determinants of repeat mammography screening use using data from the 2005 National Health Interview Survey. The second analysis addresses disparities in preventive oral health care using data from the 2008 Florida Behavioral Risk Factor Surveillance System Survey.

  8. An Evaluation of the Individual Training Account/Eligible Training Provider Demonstration. Final Interim Report.

    ERIC Educational Resources Information Center

    D'Amico, Ronald; Martinez, Alexandria; Salzman, Jeffrey; Wagner, Robin

    In March 2000, thirteen grants were awarded as part of the Individual Training Account/Eligible Training Provider (ITA/ETP) Demonstration. In summer and fall of 2000, the grant recipients' activities were subjected to an interim evaluation. Site visits were made to each grantee to determine what ITA policies and practices were being formulated,…

  9. 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.

  10. Health Insurance Portability and Accountability Act (HIPAA) Privacy Rule and the National Instant Criminal Background Check System (NICS). Final rule.

    PubMed

    2016-01-06

    The Department of Health and Human Services (HHS or "the Department'') is issuing this final rule to modify the Health Insurance Portability and Accountability Act of 1996 (HIPAA) Privacy Rule to expressly permit certain HIPAA covered entities to disclose to the National Instant Criminal Background Check System (NICS) the identities of individuals who are subject to a Federal "mental health prohibitor'' that disqualifies them from shipping, transporting, possessing, or receiving a firearm. The NICS is a national system maintained by the Federal Bureau of Investigation (FBI) to conduct background checks on persons who may be disqualified from receiving firearms based on Federally prohibited categories or State law. Among the persons subject to the Federal mental health prohibitor established under the Gun Control Act of 1968 and implementing regulations issued by the Department of Justice (DOJ) are individuals who have been involuntarily committed to a mental institution; found incompetent to stand trial or not guilty by reason of insanity; or otherwise have been determined by a court, board, commission, or other lawful authority to be a danger to themselves or others or to lack the mental capacity to contract or manage their own affairs, as a result of marked subnormal intelligence or mental illness, incompetency, condition, or disease. Under this final rule, only covered entities with lawful authority to make the adjudications or commitment decisions that make individuals subject to the Federal mental health prohibitor, or that serve as repositories of information for NICS reporting purposes, are permitted to disclose the information needed for these purposes. The disclosure is restricted to limited demographic and certain other information needed for NICS purposes. The rule specifically prohibits the disclosure of diagnostic or clinical information, from medical records or other sources, and any mental health information beyond the indication that the individual

  11. Assessment Practices in Undergraduate Accounting Programs

    ERIC Educational Resources Information Center

    Lusher, Anna L.

    2010-01-01

    This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

  12. 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.

  13. Writing Cover Letters That Address Instructor Feedback Improves Final Papers in a Research Methods Course

    ERIC Educational Resources Information Center

    Daniel, Frances; Gaze, Catherine M.; Braasch, Jason L. G.

    2015-01-01

    We examined how writing cover letters to the instructor influenced final papers in research methods courses. After receiving instructor feedback on drafts of each section of an American Psychological Association style research paper throughout the semester, students in two classes wrote cover letters to the instructor explaining how the instructor…

  14. 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…

  15. Experiences from a Student Programme Designed to Examine the Role of the Accountant in Corporate Social Responsibility (CSR)

    ERIC Educational Resources Information Center

    Holland, Leigh

    2004-01-01

    This paper investigates how one course--a final year undergraduate module--has been developed and implemented to inform students about corporate social responsibility from an accounting perspective. It takes as its core the notion of accounting and accountability, and is delivered by accounting lecturers to business students following a range of…

  16. Numerical conformal mapping: Methods, applications, and theory. Final report

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

    DeLillo, T.K.

    1995-11-01

    Section 1 of this report, briefly summarizes research performed under this grant during the first two years 1992 to 1994 and makes some overall remarks. Section 2, summarizes research performed during the final year from September, 1994 through May 31, 1995, more fully. The main achievement of the last period has been the application of numerical conformed mapping to the solution of the biharmonic equation. Section 3, summarizes travel, meetings, and other expenses supported by this grant during the final year.

  17. Cost accounting for the radiologist.

    PubMed

    Gentili, Amilcare

    2014-05-01

    Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

  18. Assessment of Methods for Estimating Risk to Birds from Ingestion of Contaminated Grit Particles (Final Report)

    EPA Science Inventory

    The U.S. EPA Ecological Risk Assessment Support Center (ERASC) announced the release of the final report entitled, Assessment of Methods for Estimating Risk to Birds from Ingestion of Contaminated Grit Particles. This report evaluates approaches for estimating the probabi...

  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. Fiscal Accounting Manual.

    ERIC Educational Resources Information Center

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

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

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

    NASA Astrophysics Data System (ADS)

    Smithson, Alan

    1987-03-01

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

  2. 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.

  3. Proximal sensing for soil carbon accounting

    NASA Astrophysics Data System (ADS)

    England, Jacqueline R.; Viscarra Rossel, Raphael A.

    2018-05-01

    Maintaining or increasing soil organic carbon (C) is vital for securing food production and for mitigating greenhouse gas (GHG) emissions, climate change, and land degradation. Some land management practices in cropping, grazing, horticultural, and mixed farming systems can be used to increase organic C in soil, but to assess their effectiveness, we need accurate and cost-efficient methods for measuring and monitoring the change. To determine the stock of organic C in soil, one requires measurements of soil organic C concentration, bulk density, and gravel content, but using conventional laboratory-based analytical methods is expensive. Our aim here is to review the current state of proximal sensing for the development of new soil C accounting methods for emissions reporting and in emissions reduction schemes. We evaluated sensing techniques in terms of their rapidity, cost, accuracy, safety, readiness, and their state of development. The most suitable method for measuring soil organic C concentrations appears to be visible-near-infrared (vis-NIR) spectroscopy and, for bulk density, active gamma-ray attenuation. Sensors for measuring gravel have not been developed, but an interim solution with rapid wet sieving and automated measurement appears useful. Field-deployable, multi-sensor systems are needed for cost-efficient soil C accounting. Proximal sensing can be used for soil organic C accounting, but the methods need to be standardized and procedural guidelines need to be developed to ensure proficient measurement and accurate reporting and verification. These are particularly important if the schemes use financial incentives for landholders to adopt management practices to sequester soil organic C. We list and discuss requirements for developing new soil C accounting methods based on proximal sensing, including requirements for recording, verification, and auditing.

  4. 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)

  5. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., or measurement of cost. (a) Measurement of cost, as used in this part, encompasses accounting methods... practice. Examples of cost accounting practices which involve measurement of costs are— (1) The use of... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting practice...

  6. 26 CFR 1.481-4 - Adjustments taken into account with consent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... effecting a change in method of accounting, including the taxable year or years in which the amount of the... Commissioner's consent to a change in method of accounting. (b) An agreement to the terms and conditions of a change in method of accounting under § 1.446-1(e)(3), including the taxable year or years prescribed by...

  7. 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…

  8. Economic accounting of water: The Botswana experience

    NASA Astrophysics Data System (ADS)

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

    2017-08-01

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

  9. 7 CFR 1753.79 - Construction by force account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Construction by force account. 1753.79 Section 1753... § 1753.79 Construction by force account. The borrower shall require that: (a) Minor construction by the force account method be supervised by a competent foreman. The work shall be performed in accordance...

  10. 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.

  11. Development of a practical costing method for hospitals.

    PubMed

    Cao, Pengyu; Toyabe, Shin-Ichi; Akazawa, Kouhei

    2006-03-01

    To realize an effective cost control, a practical and accurate cost accounting system is indispensable in hospitals. In traditional cost accounting systems, the volume-based costing (VBC) is the most popular cost accounting method. In this method, the indirect costs are allocated to each cost object (services or units of a hospital) using a single indicator named a cost driver (e.g., Labor hours, revenues or the number of patients). However, this method often results in rough and inaccurate results. The activity based costing (ABC) method introduced in the mid 1990s can prove more accurate results. With the ABC method, all events or transactions that cause costs are recognized as "activities", and a specific cost driver is prepared for each activity. Finally, the costs of activities are allocated to cost objects by the corresponding cost driver. However, it is much more complex and costly than other traditional cost accounting methods because the data collection for cost drivers is not always easy. In this study, we developed a simplified ABC (S-ABC) costing method to reduce the workload of ABC costing by reducing the number of cost drivers used in the ABC method. Using the S-ABC method, we estimated the cost of the laboratory tests, and as a result, similarly accurate results were obtained with the ABC method (largest difference was 2.64%). Simultaneously, this new method reduces the seven cost drivers used in the ABC method to four. Moreover, we performed an evaluation using other sample data from physiological laboratory department to certify the effectiveness of this new method. In conclusion, the S-ABC method provides two advantages in comparison to the VBC and ABC methods: (1) it can obtain accurate results, and (2) it is simpler to perform. Once we reduce the number of cost drivers by applying the proposed S-ABC method to the data for the ABC method, we can easily perform the cost accounting using few cost drivers after the second round of costing.

  12. Multi-criteria evaluation methods in the production scheduling

    NASA Astrophysics Data System (ADS)

    Kalinowski, K.; Krenczyk, D.; Paprocka, I.; Kempa, W.; Grabowik, C.

    2016-08-01

    The paper presents a discussion on the practical application of different methods of multi-criteria evaluation in the process of scheduling in manufacturing systems. Among the methods two main groups are specified: methods based on the distance function (using metacriterion) and methods that create a Pareto set of possible solutions. The basic criteria used for scheduling were also described. The overall procedure of evaluation process in production scheduling was presented. It takes into account the actions in the whole scheduling process and human decision maker (HDM) participation. The specified HDM decisions are related to creating and editing a set of evaluation criteria, selection of multi-criteria evaluation method, interaction in the searching process, using informal criteria and making final changes in the schedule for implementation. According to need, process scheduling may be completely or partially automated. Full automatization is possible in case of metacriterion based objective function and if Pareto set is selected - the final decision has to be done by HDM.

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

    ERIC Educational Resources Information Center

    Mbawuni, Joseph; Nimako, Simon Gyasi

    2015-01-01

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

  14. 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.

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

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

  16. Student Personality Type versus Grading Procedures in Intermediate Accounting Courses.

    ERIC Educational Resources Information Center

    Lawrence, Robyn; Taylor, Larry W.

    2000-01-01

    The personality preferences and temperaments of 82 intermediate accounting students were identified by the Myers Briggs Type Indicator and Keirsey Temperament Sorter. Relationships were found between personality variables and the number of class absences, class participation, and the performance in homework and problems on the final examination.…

  17. Mathematical Model Taking into Account Nonlocal Effects of Plasmonic Structures on the Basis of the Discrete Source Method

    NASA Astrophysics Data System (ADS)

    Eremin, Yu. A.; Sveshnikov, A. G.

    2018-04-01

    The discrete source method is used to develop and implement a mathematical model for solving the problem of scattering electromagnetic waves by a three-dimensional plasmonic scatterer with nonlocal effects taken into account. Numerical results are presented whereby the features of the scattering properties of plasmonic particles with allowance for nonlocal effects are demonstrated depending on the direction and polarization of the incident wave.

  18. 40 CFR 35.936-14 - Force account work.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Force account work. 35.936-14 Section... Force account work. (a) A grantee must secure the project officer's prior written approval for use of the force account method for (1) any step 1 or step 2 work in excess of $10,000; (2) any sewer...

  19. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

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

  20. Improved methods for distribution loss evaluation. Volume 1: analytic and evaluative techniques. Final report

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

    Flinn, D.G.; Hall, S.; Morris, J.

    This volume describes the background research, the application of the proposed loss evaluation techniques, and the results. The research identified present loss calculation methods as appropriate, provided care was taken to represent the various system elements in sufficient detail. The literature search of past methods and typical data revealed that extreme caution in using typical values (load factor, etc.) should be taken to ensure that all factors were referred to the same time base (daily, weekly, etc.). The performance of the method (and computer program) proposed in this project was determined by comparison of results with a rigorous evaluation ofmore » losses on the Salt River Project system. This rigorous evaluation used statistical modeling of the entire system as well as explicit enumeration of all substation and distribution transformers. Further tests were conducted at Public Service Electric and Gas of New Jersey to check the appropriateness of the methods in a northern environment. Finally sensitivity tests indicated data elements inaccuracy of which would most affect the determination of losses using the method developed in this project.« less

  1. Traditional versus Contemporary Goals and Methods in Accounting Education: Bridging the Gap with Cooperative Learning.

    ERIC Educational Resources Information Center

    Lindquist, Tim M.

    1995-01-01

    In groups, 49 accounting students completed a 5-week analysis of audit reporting issues using cooperative learning. Positive student reactions and achievement suggested that contemporary active learning approaches are compatible with the traditional accounting goal of preparing for the Certified Public Accountants examination. (SK)

  2. The FASB explores accounting for future cash flows.

    PubMed

    Luecke, R W; Meeting, D T

    2001-03-01

    The FASB's Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements (Statement No. 7), presents the board's views regarding how cash-flow information and present values should be used in accounting for future cash flows when information on fair values is not available. Statement No. 7 presents new concepts regarding how an asset's present value should be calculated and when the interest method of allocation should be used. The FASB proposes a present-value method that takes into account the degree of uncertainty associated with future cash flows among different assets and liabilities. The FASB also suggests that rather than use estimated cash flows (in which a single set of cash flows and a single interest rate is used to reflect the risk associated with an asset or liability), accountants should use expected cash flows (in which all expectations about possible cash flows are used) in calculating present values.

  3. 77 FR 26417 - Roth Feature to the Thrift Savings Plan and Miscellaneous Uniformed Services Account Amendments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-04

    ... 1690 Roth Feature to the Thrift Savings Plan and Miscellaneous Uniformed Services Account Amendments... Plan. This final rule also reorganizes regulatory provisions pertaining to uniformed services accounts. DATES: This rule is effective May 7, 2012. FOR FURTHER INFORMATION CONTACT: Laurissa Stokes at (202) 942...

  4. Is International Accounting Education Delivering Pedagogical Value?

    ERIC Educational Resources Information Center

    Patel, Chris; Millanta, Brian; Tweedie, Dale

    2016-01-01

    This paper examines whether universities are delivering pedagogical value to international accounting students commensurate with the costs of studying abroad. The paper uses survey and interview methods to explore the extent to which Chinese Learners (CLs) in an Australian postgraduate accounting subject have distinct learning needs. The paper…

  5. 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…

  6. The business of radiology: cost accounting.

    PubMed

    Camponovo, Ernest J

    2004-08-01

    Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

  7. Methods for detrending success metrics to account for inflationary and deflationary factors*

    NASA Astrophysics Data System (ADS)

    Petersen, A. M.; Penner, O.; Stanley, H. E.

    2011-01-01

    Time-dependent economic, technological, and social factors can artificially inflate or deflate quantitative measures for career success. Here we develop and test a statistical method for normalizing career success metrics across time dependent factors. In particular, this method addresses the long standing question: how do we compare the career achievements of professional athletes from different historical eras? Developing an objective approach will be of particular importance over the next decade as major league baseball (MLB) players from the "steroids era" become eligible for Hall of Fame induction. Some experts are calling for asterisks (*) to be placed next to the career statistics of athletes found guilty of using performance enhancing drugs (PED). Here we address this issue, as well as the general problem of comparing statistics from distinct eras, by detrending the seasonal statistics of professional baseball players. We detrend player statistics by normalizing achievements to seasonal averages, which accounts for changes in relative player ability resulting from a range of factors. Our methods are general, and can be extended to various arenas of competition where time-dependent factors play a key role. For five statistical categories, we compare the probability density function (pdf) of detrended career statistics to the pdf of raw career statistics calculated for all player careers in the 90-year period 1920-2009. We find that the functional form of these pdfs is stationary under detrending. This stationarity implies that the statistical regularity observed in the right-skewed distributions for longevity and success in professional sports arises from both the wide range of intrinsic talent among athletes and the underlying nature of competition. We fit the pdfs for career success by the Gamma distribution in order to calculate objective benchmarks based on extreme statistics which can be used for the identification of extraordinary careers.

  8. 48 CFR 9904.410 - Allocation of business unit general and administrative expenses to final cost objectives.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... unit general and administrative expenses to final cost objectives. 9904.410 Section 9904.410 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...

  9. A semi-analytical method to evaluate the dielectric response of a tokamak plasma accounting for drift orbit effects

    NASA Astrophysics Data System (ADS)

    Van Eester, Dirk

    2005-03-01

    A semi-analytical method is proposed to evaluate the dielectric response of a plasma to electromagnetic waves in the ion cyclotron domain of frequencies in a D-shaped but axisymmetric toroidal geometry. The actual drift orbit of the particles is accounted for. The method hinges on subdividing the orbit into elementary segments in which the integrations can be performed analytically or by tabulation, and it relies on the local book-keeping of the relation between the toroidal angular momentum and the poloidal flux function. Depending on which variables are chosen, the method allows computation of elementary building blocks for either the wave or the Fokker-Planck equation, but the accent is mainly on the latter. Two types of tangent resonance are distinguished.

  10. Beyond Measurement and Reward: Methods of Motivating Quality Improvement and Accountability.

    PubMed

    Berenson, Robert A; Rice, Thomas

    2015-12-01

    The article examines public policies designed to improve quality and accountability that do not rely on financial incentives and public reporting of provider performance. Payment policy should help temper the current "more is better" attitude of physicians and provider organizations. Incentive neutrality would better support health professionals' intrinsic motivation to act in their patients' best interests to improve overall quality than would pay-for-performance plans targeted to specific areas of clinical care. Public policy can support clinicians' intrinsic motivation through approaches that support systematic feedback to clinicians and provide concrete opportunities to collaborate to improve care. Some programs administered by the Centers for Medicare & Medicaid Services, including Partnership for Patients and Conditions of Participation, deserve more attention; they represent available, but largely ignored, approaches to support providers to improve quality and protect beneficiaries against substandard care. Public policies related to quality improvement should focus more on methods of enhancing professional intrinsic motivation, while recognizing the potential role of organizations to actively promote and facilitate that motivation. Actually achieving improvement, however, will require a reexamination of the role played by financial incentives embedded in payments and the unrealistic expectations placed on marginal incentives in pay-for-performance schemes. © Health Research and Educational Trust.

  11. 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

  12. Kant on mental disorder. Part 2: philosophical implications of Kant's account.

    PubMed

    Frierson, Patrick

    2009-09-01

    This paper considers various philosophical problems arising from Kant's account of mental disorder. Starting with the reasons why Kant considered his theory of mental disorder important, I then turn to the implications of this theory of Kant's metaphysics, epistemology and ethics. Given Kant's account of insanity as 'a totally different standpoint... from which one sees all objects differently' (7: 216), the Critique of Pure Reason should be read as offering a more social epistemology than typically recognized. Also, mental disorders that seem to undermine human freedom and rationality raise problems for Kant's moral philosophy that his pragmatic anthropology helps to mitigate. Finally, I propose some implications of Kant's account of mental disorder for contemporary work on mental illness.

  13. 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

  14. 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.

  15. 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

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

    PubMed

    Trocchio, J; Eckels, T

    1989-06-01

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

  17. The Impact of Accounting Methods on Cost Reduction Rates in Defense Aerospace Weapons System Programs

    DTIC Science & Technology

    1988-12-01

    and adhered to in U.S. industry, allow some flexibility in accounting. Under GAAP , accounting areas such as depreciation , inventory, investment tax... depreciation , inventory and investment tax credit) in predicting cost reduction rates are studied. Of the three accounting variables, only inventory...RATES .. ................. ........... 5 1. Depreciation ........ ............... 6 2. Capitalizing or Expensing of Costs . . .. 6 3. Material Costs

  18. [Cost accounting for gastrectomy under critical path--the usefulness of direct accounting of personnel expenses and a guide to shortening hospital stay].

    PubMed

    Nozue, M; Maruyama, T; Imamura, F; Fukue, M

    2000-08-01

    In this study, cost accounting was made for a surgical case of gastrectomy according to critical path (path) and the economic contribution of the path was determined. In addition, changes in the cost percentage with changes in number of hospital days were simulated. Basically, cost accounting was done by means of cost accounting by departments, which meets the concept of direct cost accounting of administered accounts. Personnel expenses were calculated by means of both direct and indirect calculations. In the direct method, the total hours personnel participated were recorded for calculation. In the indirect method, personnel expenses were calculated from the ratio of the income of the surgical department to that of other departments. Purchase prices for all materials and drugs used were recorded to check buying costs. According to the direct calculating method, the personnel expenses came to approximately 300,000 yen, total cost was approximately 700,000 yen, and the cost percentage was 59%. According to the indirect method, the personnel expenses were approximately 540,000 yen and the total cost was approximately 940,000 yen, the cost percentage being 80%. A simulation study of changes in the cost with changes in hospital days revealed that the cost percentages were assessed to be approximately 53% in 19 hospital days and approximately 45% in 12 hospital days.

  19. A cognitive account of belief: a tentative road map

    PubMed Central

    Connors, Michael H.; Halligan, Peter W.

    2015-01-01

    Over the past decades, delusions have become the subject of growing and productive research spanning clinical and cognitive neurosciences. Despite this, the nature of belief, which underpins the construct of delusions, has received little formal investigation. No account of delusions, however, would be complete without a cognitive level analysis of belief per se. One reason for this neglect is the assumption that, unlike more established and accessible modular psychological process (e.g., vision, audition, face-recognition, language-processing, and motor-control systems), beliefs comprise more distributed and therefore less accessible central cognitive processes. In this paper, we suggest some defining characteristics and functions of beliefs. Working back from cognitive accounts of delusions, we consider potential candidate cognitive processes that may be involved in normal belief formation. Finally, we advance a multistage account of the belief process that could provide the basis for a more comprehensive model of belief. PMID:25741291

  20. 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.

  1. Palaeomagnetic dating method accounting for post-depositional remanence and its application to geomagnetic field modelling

    NASA Astrophysics Data System (ADS)

    Nilsson, A.; Suttie, N.

    2016-12-01

    Sedimentary palaeomagnetic data may exhibit some degree of smoothing of the recorded field due to the gradual processes by which the magnetic signal is `locked-in' over time. Here we present a new Bayesian method to construct age-depth models based on palaeomagnetic data, taking into account and correcting for potential lock-in delay. The age-depth model is built on the widely used "Bacon" dating software by Blaauw and Christen (2011, Bayesian Analysis 6, 457-474) and is designed to combine both radiocarbon and palaeomagnetic measurements. To our knowledge, this is the first palaeomagnetic dating method that addresses the potential problems related post-depositional remanent magnetisation acquisition in age-depth modelling. Age-depth models, including site specific lock-in depth and lock-in filter function, produced with this method are shown to be consistent with independent results based on radiocarbon wiggle match dated sediment sections. Besides its primary use as a dating tool, our new method can also be used specifically to identify the most likely lock-in parameters for a specific record. We explore the potential to use these results to construct high-resolution geomagnetic field models based on sedimentary palaeomagnetic data, adjusting for smoothing induced by post-depositional remanent magnetisation acquisition. Potentially, this technique could enable reconstructions of Holocene geomagnetic field with the same amplitude of variability observed in archaeomagnetic field models for the past three millennia.

  2. Statistical Methods and Tools for Uxo Characterization (SERDP Final Technical Report)

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

    Pulsipher, Brent A.; Gilbert, Richard O.; Wilson, John E.

    2004-11-15

    The Strategic Environmental Research and Development Program (SERDP) issued a statement of need for FY01 titled Statistical Sampling for Unexploded Ordnance (UXO) Site Characterization that solicited proposals to develop statistically valid sampling protocols for cost-effective, practical, and reliable investigation of sites contaminated with UXO; protocols that could be validated through subsequent field demonstrations. The SERDP goal was the development of a sampling strategy for which a fraction of the site is initially surveyed by geophysical detectors to confidently identify clean areas and subsections (target areas, TAs) that had elevated densities of anomalous geophysical detector readings that could indicate the presencemore » of UXO. More detailed surveys could then be conducted to search the identified TAs for UXO. SERDP funded three projects: those proposed by the Pacific Northwest National Laboratory (PNNL) (SERDP Project No. UXO 1199), Sandia National Laboratory (SNL), and Oak Ridge National Laboratory (ORNL). The projects were closely coordinated to minimize duplication of effort and facilitate use of shared algorithms where feasible. This final report for PNNL Project 1199 describes the methods developed by PNNL to address SERDP's statement-of-need for the development of statistically-based geophysical survey methods for sites where 100% surveys are unattainable or cost prohibitive.« less

  3. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. Bringing English to Order: A Personal Account of the NCC English Evaluation Project.

    ERIC Educational Resources Information Center

    Clark, Urszula

    1994-01-01

    Provides a personal account of Great Britain's National Curriculum Committee's English Evaluation Project based at Warwick University. Describes the way the interim and final results of the committee were used by higher powers. (HB)

  5. Evaluation of accountability measurements

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

    Cacic, C.G.

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

  6. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    ERIC Educational Resources Information Center

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  7. 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

  8. 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

  9. 26 CFR 1.446-1 - General rule for methods of accounting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 26 CFR 1.446-1 - General rule for methods of accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  11. 78 FR 46177 - Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-30

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

  12. A Management Study of the MCPS Accounting System and Certain Related Financial Services Functions. Final Report.

    ERIC Educational Resources Information Center

    Young (Arthur) and Co., Washington, DC.

    Several years ago, Montgomery County Public Schools (MCPS) began a Management Operations Review and Evaluation (MORE) of the entire school system, excluding school-based instruction. This MORE study is an evaluation of MCPS's current accounting system and certain related financial services functions within the Department of Financial Services. In…

  13. Analysis of the dynamics of movement of the landing vehicle with an inflatable braking device on the final trajectory under the influence of wind load

    NASA Astrophysics Data System (ADS)

    Koryanov, V.; Kazakovtsev, V.; Harri, A.-M.; Heilimo, J.; Haukka, H.; Aleksashkin, S.

    2015-10-01

    This research work is devoted to analysis of angular motion of the landing vehicle (LV) with an inflatable braking device (IBD), taking into account the influence of the wind load on the final stage of the movement. Using methods to perform a calculation of parameters of angular motion of the landing vehicle with an inflatable braking device based on the availability of small asymmetries, which are capable of complex dynamic phenomena, analyzes motion of the landing vehicle at the final stage of motion in the atmosphere.

  14. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

    The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics…

  15. 17 CFR 17.01 - Identification of special accounts, volume threshold accounts, and omnibus accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. Depreciation Accounting in the Uniform Chart of Accounts.

    DTIC Science & Technology

    1982-12-01

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

  17. 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.

  18. 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.

  19. Accounting for selection bias in association studies with complex survey data.

    PubMed

    Wirth, Kathleen E; Tchetgen Tchetgen, Eric J

    2014-05-01

    Obtaining representative information from hidden and hard-to-reach populations is fundamental to describe the epidemiology of many sexually transmitted diseases, including HIV. Unfortunately, simple random sampling is impractical in these settings, as no registry of names exists from which to sample the population at random. However, complex sampling designs can be used, as members of these populations tend to congregate at known locations, which can be enumerated and sampled at random. For example, female sex workers may be found at brothels and street corners, whereas injection drug users often come together at shooting galleries. Despite the logistical appeal, complex sampling schemes lead to unequal probabilities of selection, and failure to account for this differential selection can result in biased estimates of population averages and relative risks. However, standard techniques to account for selection can lead to substantial losses in efficiency. Consequently, researchers implement a variety of strategies in an effort to balance validity and efficiency. Some researchers fully or partially account for the survey design, whereas others do nothing and treat the sample as a realization of the population of interest. We use directed acyclic graphs to show how certain survey sampling designs, combined with subject-matter considerations unique to individual exposure-outcome associations, can induce selection bias. Finally, we present a novel yet simple maximum likelihood approach for analyzing complex survey data; this approach optimizes statistical efficiency at no cost to validity. We use simulated data to illustrate this method and compare it with other analytic techniques.

  20. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., automated transfer of funds from a deposit account to either another account or investment vehicle located within the depository institution (internal sweep account), or an investment vehicle located outside the... established and maintained by the institution for that specific account or investment vehicle as of the...

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

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

    Nauss, R.

    1994-12-31

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

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

    ERIC Educational Resources Information Center

    Ramaswamy, Vinita

    2007-01-01

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

  3. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

  4. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  5. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  6. Maturity method demonstration : final report.

    DOT National Transportation Integrated Search

    2003-07-01

    The concrete maturity method is a quality control/quality assurance tool that can be used to assist contractors and transportation officials in producing cost-efficient, durable concrete structures. This report documents the findings of an investigat...

  7. Accounting Education for the Non-Accountant.

    ERIC Educational Resources Information Center

    Spiceland, J. David

    1983-01-01

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

  8. Accountability, California Style: Counting or Accounting?

    ERIC Educational Resources Information Center

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

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

  9. NDI method for quantification of weak bonding strength of composite structures. Final report

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

    Johnson, R.F.

    This Phase 1 Final Report is for a Small Business Innovation Research program conducted for the Navy under Federal Contract N00189-96-M-JT09. The purpose was to investigate ways to determine the overall strength of a composite structure by using a nondestructive evaluative (NDE) optical technique, shearography. The purpose of the research was to determine if there is an effective way to assess the strength of composite components on in-service aircraft rather than in the front end of the composite manufacturing process. The goal was to determine the overall feasibility of such an NDE method, and to investigate various means of probingmore » the material under test.« less

  10. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounting methodologies and principles that depart from the provisions herein; or (2) File with such... borrower's rates, based upon accounting methods and principles inconsistent with the provisions of this... accounting methods or principles for the borrower that are inconsistent with the provisions of this part, the...

  11. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

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

  12. 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.

  13. 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.

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

    PubMed

    Van Belle, Sara; Mayhew, Susannah H

    2016-10-12

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

  15. Implications of new accounting rules for income taxes.

    PubMed

    Reinstein, A; Carmichael, B J; Spaulding, A D

    1994-02-01

    The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

  16. From personal to global: Understandings of social accountability from stakeholders at four medical schools.

    PubMed

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

    2016-10-01

    This paper addresses the question of how social accountability is conceptualised by staff, students and community members associated with four medical schools aspiring to be socially accountable in two countries. Using a multiple case study approach this research explored how contextual issues have influenced social accountability at four medical schools: two in Australia and two in the Philippines. This paper reports on how research participants understood social accountability. Seventy-five participants were interviewed including staff, students, health sector representatives and community members. Field notes were taken and a documentary analysis was completed. Overall there were three common understandings. Socially accountable medical education was about meeting workforce, community and health needs. Social accountability was also determined by the nature and content of programs the school implemented or how it operated. Finally, social accountability was deemed a personal responsibility. The broad consensus masked the divergent perspectives people held within each school. The assumption that social accountability is universally understood could not be confirmed from these data. To strengthen social accountability it is useful to learn from these institutions' experiences to contribute to the development of the theory and practice of activities within socially accountable medical schools.

  17. Improvement of economic security management system of municipalities with account of transportation system development: methods of assessment

    NASA Astrophysics Data System (ADS)

    Khe Sun, Pak; Vorona-Slivinskaya, Lubov; Voskresenskay, Elena

    2017-10-01

    The article highlights the necessity of a complex approach to assess economic security of municipalities, which would consider municipal management specifics. The approach allows comparing the economic security level of municipalities, but it does not describe parameter differences between compared municipalities. Therefore, there is a second method suggested: parameter rank order method. Applying these methods allowed to figure out the leaders and outsiders of the economic security among municipalities and rank all economic security parameters according to the significance level. Complex assessment of the economic security of municipalities, based on the combination of the two approaches, allowed to assess the security level more accurate. In order to assure economic security and equalize its threshold values, one should pay special attention to transportation system development in municipalities. Strategic aims of projects in the area of transportation infrastructure development in municipalities include the following issues: contribution into creating and elaborating transportation logistics and manufacture transport complexes, development of transportation infrastructure with account of internal and external functions of the region, public transport development, improvement of transport security and reducing its negative influence on the environment.

  18. Topical Interface between Managerial Finance and Managerial Accounting.

    ERIC Educational Resources Information Center

    Williams, Norman C.; Swanson, G. A.

    1988-01-01

    The authors present a method to examine the interfaces between business courses for redundancy. The method is demonstrated by examining the content in managerial finance and managerial accounting courses. A decision model application of analysis, expert judgment, and synthesis are incorporated in this method. (CH)

  19. Assessing the performance of dispersionless and dispersion-accounting methods: helium interaction with cluster models of the TiO2(110) surface.

    PubMed

    de Lara-Castells, María Pilar; Stoll, Hermann; Mitrushchenkov, Alexander O

    2014-08-21

    As a prototypical dispersion-dominated physisorption problem, we analyze here the performance of dispersionless and dispersion-accounting methodologies on the helium interaction with cluster models of the TiO2(110) surface. A special focus has been given to the dispersionless density functional dlDF and the dlDF+Das construction for the total interaction energy (K. Pernal, R. Podeswa, K. Patkowski, and K. Szalewicz, Phys. Rev. Lett. 2009, 109, 263201), where Das is an effective interatomic pairwise functional form for the dispersion. Likewise, the performance of symmetry-adapted perturbation theory (SAPT) method is evaluated, where the interacting monomers are described by density functional theory (DFT) with the dlDF, PBE, and PBE0 functionals. Our benchmarks include CCSD(T)-F12b calculations and comparative analysis on the nuclear bound states supported by the He-cluster potentials. Moreover, intra- and intermonomer correlation contributions to the physisorption interaction are analyzed through the method of increments (H. Stoll, J. Chem. Phys. 1992, 97, 8449) at the CCSD(T) level of theory. This method is further applied in conjunction with a partitioning of the Hartree-Fock interaction energy to estimate individual interaction energy components, comparing them with those obtained using the different SAPT(DFT) approaches. The cluster size evolution of dispersionless and dispersion-accounting energy components is then discussed, revealing the reduced role of the dispersionless interaction and intramonomer correlation when the extended nature of the surface is better accounted for. On the contrary, both post-Hartree-Fock and SAPT(DFT) results clearly demonstrate the high-transferability character of the effective pairwise dispersion interaction whatever the cluster model is. Our contribution also illustrates how the method of increments can be used as a valuable tool not only to achieve the accuracy of CCSD(T) calculations using large cluster models but also to

  20. 77 FR 51804 - Federal Acquisition Regulation; Information Collection; Change Order Accounting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-27

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

  1. Are hospital quality improvement and public accountability compatible?

    PubMed

    Panzer, R J

    1994-07-01

    The goals of public accountability and quality improvement are compatible in theory but not necessarily in practice. Both concepts emphasize the customer. However, those working toward these two goals design systems with quite different roles and relationships between the providers and consumers of health care. Superficial interactions obstruct meaningful dialogue about how to build a better system meeting both sets of goals. Current practices of public accountability and quality improvement have fundamentally different paradigms concerning the roles and responsibilities of those who provide and those who consume health care. There are at least three ways to improve the current relationship between public accountability and quality improvement. First, optimizing the design and performance of each effort would be an improvement since the goals are highly compatible. Neither ideal currently meets its own expectations, creating distrust among the proponents of each when reality falls short. Second, the two efforts could be coordinated through joint community-level planning and sharing. Finally and optimally, the two concepts could be made part of the same community-level cooperative system, an approach that offers the greatest opportunity for achieving shared goals.

  2. 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…

  3. In Silico Assessment of Literature Insulin Bolus Calculation Methods Accounting for Glucose Rate of Change.

    PubMed

    Cappon, Giacomo; Marturano, Francesca; Vettoretti, Martina; Facchinetti, Andrea; Sparacino, Giovanni

    2018-05-01

    The standard formula (SF) used in bolus calculators (BCs) determines meal insulin bolus using "static" measurement of blood glucose concentration (BG) obtained by self-monitoring of blood glucose (SMBG) fingerprick device. Some methods have been proposed to improve efficacy of SF using "dynamic" information provided by continuous glucose monitoring (CGM), and, in particular, glucose rate of change (ROC). This article compares, in silico and in an ideal framework limiting the exposition to possibly confounding factors (such as CGM noise), the performance of three popular techniques devised for such a scope, that is, the methods of Buckingham et al (BU), Scheiner (SC), and Pettus and Edelman (PE). Using the UVa/Padova Type 1 diabetes simulator we generated data of 100 virtual subjects in noise-free, single-meal scenarios having different preprandial BG and ROC values. Meal insulin bolus was computed using SF, BU, SC, and PE. Performance was assessed with the blood glucose risk index (BGRI) on the 9 hours after meal. On average, BU, SC, and PE improve BGRI compared to SF. When BG is rapidly decreasing, PE obtains the best performance. In the other ROC scenarios, none of the considered methods prevails in all the preprandial BG conditions tested. Our study showed that, at least in the considered ideal framework, none of the methods to correct SF according to ROC is globally better than the others. Critical analysis of the results also suggests that further investigations are needed to develop more effective formulas to account for ROC information in BCs.

  4. Teaching Business Ethics in Accounting Classes.

    ERIC Educational Resources Information Center

    D'Aquila, Jill M.

    1999-01-01

    Accounting graduates must be able to recognize and resolve ethical dilemmas. Ethics should be taught frequently and in short doses, using such methods as videotapes, discussions of current events, and cases of real company practices. (SK)

  5. Why is traditional accounting failing managers?

    PubMed

    Cokins, G

    1998-11-01

    This article provides an account of activity-based costing. It presents a general overview of this costing method, lists benefits and key concerns, discusses some of the impediments to its spread, and predicts its increasing use.

  6. Amendments to excepted benefits. Final rules.

    PubMed

    2014-10-01

    This document contains final regulations that amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code (the Code), and the Public Health Service Act. Excepted benefits are generally exempt from the health reform requirements that were added to those laws by the Health Insurance Portability and Accountability Act and the Patient Protection and Affordable Care Act. In addition, eligibility for excepted benefits does not preclude an individual from eligibility for a premium tax credit under section 36B of the Code if an individual chooses to enroll in coverage under a Qualified Health Plan through an Affordable Insurance Exchange. These regulations finalize some but not all of the proposed rules with minor modifications; additional guidance on limited wraparound coverage is forthcoming.

  7. The Effect of Industrial Training on Ethical Awareness of Final Year Students in a Malaysian Public University

    ERIC Educational Resources Information Center

    Saat, Maisarah Mohamed; Yusoff, Rosman Md.; Panatik, Siti Aisyah

    2014-01-01

    Studies (for example, Dellaportas in Making a difference with a discrete course on accounting ethics. "J Bus Ethics" 65(4):391-404, 2006; Saat in "An investigation of the effects of a moral education program on the ethical development of Malaysian future accountants," 2010) on final year accounting students show that industrial…

  8. 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…

  9. In silico comparison of the reproducibility of full-arch implant provisional restorations to final restoration between a 3D Scan/CAD/CAM technique and the conventional method.

    PubMed

    Mino, Takuya; Maekawa, Kenji; Ueda, Akihiro; Higuchi, Shizuo; Sejima, Junichi; Takeuchi, Tetsuo; Hara, Emilio Satoshi; Kimura-Ono, Aya; Sonoyama, Wataru; Kuboki, Takuo

    2015-04-01

    The aim of this article was to investigate the accuracy in the reproducibility of full-arch implant provisional restorations to final restorations between a 3D Scan/CAD/CAM technique and the conventional method. We fabricated two final restorations for rehabilitation of maxillary and mandibular complete edentulous area and performed a computer-based comparative analysis of the accuracy in the reproducibility of the provisional restoration to final restoration between a 3D scanning and CAD/CAM (Scan/CAD/CAM) technique and the conventional silicone-mold transfer technique. Final restorations fabricated either by the conventional or Scan/CAD/CAM method were successfully installed in the patient. The total concave/convex volume discrepancy observed with the Scan/CAD/CAM technique was 503.50mm(3) and 338.15 mm(3) for maxillary and mandibular implant-supported prostheses (ISPs), respectively. On the other hand, total concave/convex volume discrepancy observed with the conventional method was markedly high (1106.84 mm(3) and 771.23 mm(3) for maxillary and mandibular ISPs, respectively). The results of the present report suggest that Scan/CAD/CAM method enables a more precise and accurate transfer of provisional restorations to final restorations compared to the conventional method. Copyright © 2014 Japan Prosthodontic Society. Published by Elsevier Ltd. All rights reserved.

  10. The Accounting Network: How Financial Institutions React to Systemic Crisis

    PubMed Central

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865

  11. The Accounting Network: How Financial Institutions React to Systemic Crisis.

    PubMed

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.

  12. Washington Manual: A New Tool for Local School Accounting

    ERIC Educational Resources Information Center

    Federal Aid Planner, 1972

    1972-01-01

    An advance glimpse of the revised financial accounting methods for school districts recommended in a new manual from the U. S. Office of Education. The manual is designed to help school districts modernize their financial accounting procedures and their entire range of fiscal management practices. (Author/DN)

  13. 18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

  14. 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

  15. 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

  16. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  17. 76 FR 68370 - Tax Accounting Elections on Behalf of Foreign Corporations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-04

    ... Tax Accounting Elections on Behalf of Foreign Corporations AGENCY: Internal Revenue Service (IRS... change a method of accounting or taxable year on behalf of a foreign corporation. The regulations affect... depreciation and inventory accounting. Comments were received. A public hearing was not requested and none was...

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

    ERIC Educational Resources Information Center

    Gingold, William

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

  19. Concepts, Methods, and Data Sources for Cumulative Health Risk Assessment of Multiple Chemicals, Exposures and Effects: A Resource Document (Final Report, 2008)

    EPA Science Inventory

    EPA announced the availability of the final report, Concepts, Methods, and Data Sources for Cumulative Health Risk Assessment of Multiple Chemicals, Exposures and Effects: A Resource Document. This report provides the concepts, methods and data sources needed to assist in...

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

    ERIC Educational Resources Information Center

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

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

  1. School Accountability.

    ERIC Educational Resources Information Center

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

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

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

    ERIC Educational Resources Information Center

    Laux, Judith A.

    2007-01-01

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

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

    ERIC Educational Resources Information Center

    Marshall, P. Douglas

    2002-01-01

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

  4. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

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

  5. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  6. 77 FR 4654 - Senior Community Service Employment Program; Final Rule, Additional Indicator on Volunteer Work

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-31

    ... rule amends our regulations regarding Performance Accountability for title V of the Older Americans Act... on September 1, 2010. 75 FR 53786. Previously, an interim final rule (IFR) on performance measures... performance through regulation. OAA Sec. 513(b)(3). As established in the SCSEP Final Rule published September...

  7. Update of the Accounting Surface Along the Lower Colorado River

    USGS Publications Warehouse

    Wiele, Stephen M.; Leake, Stanley A.; Owen-Joyce, Sandra J.; McGuire, Emmet H.

    2008-01-01

    The accounting-surface method was developed in the 1990s by the U.S. Geological Survey, in cooperation with the Bureau of Reclamation, to identify wells outside the flood plain of the lower Colorado River that yield water that will be replaced by water from the river. This method was needed to identify which wells require an entitlement for diversion of water from the Colorado River and need to be included in accounting for consumptive use of Colorado River water as outlined in the Consolidated Decree of the United States Supreme Court in Arizona v. California. The method is based on the concept of a river aquifer and an accounting surface within the river aquifer. The study area includes the valley adjacent to the lower Colorado River and parts of some adjacent valleys in Arizona, California, Nevada, and Utah and extends from the east end of Lake Mead south to the southerly international boundary with Mexico. Contours for the original accounting surface were hand drawn based on the shape of the aquifer, water-surface elevations in the Colorado River and drainage ditches, and hydrologic judgment. This report documents an update of the original accounting surface based on updated water-surface elevations in the Colorado River and drainage ditches and the use of simple, physically based ground-water flow models to calculate the accounting surface in four areas adjacent to the free-flowing river.

  8. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

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

  9. School Accounting, Budgeting and Finance Challenges. Programs to Help Your School District Improve Its Accounting Procedures, Budgeting Methods and Financial Reporting.

    ERIC Educational Resources Information Center

    Stolberg, Charles G., Ed.

    To help improve school district financial management, the Association of School Business Officials at its 1980 annual meeting held a special session consisting of 20 "mini-workshops" about successful, field-proven practices in school budgeting, accounting, auditing, and other financial tasks. This document provides summaries of the…

  10. Accountability Studies on Air Pollution and Health: the HEI Experience.

    PubMed

    Boogaard, Hanna; van Erp, Annemoon M; Walker, Katherine D; Shaikh, Rashid

    2017-12-01

    Assessing health effects of air quality interventions is of ever-increasing interest. Given the prominent role Health Effects Institute (HEI) has played in accountability research, this review focuses on HEI's recent experiences, the challenges it has encountered, and provides possible directions for future research. Most accountability studies to date have focused on effects of relatively short-term, local-scale, and sometimes temporary interventions. Only a few recent accountability studies have sought to investigate large-scale, multiyear regulatory programs. Common challenges encountered include lack of statistical power, how to account appropriately for background trends in air quality and health, and difficulties in direct attribution of changes in air pollution and health to a single intervention among many regulatory actions. New methods have been developed for accountability research that has shown promise addressing some of those challenges, including use of causal inference methods. These and other approaches that would enhance the attribution of changes in air quality and health directly to an intervention should continue to be further explored. In addition, integration of social and behavioral sciences in accountability research is warranted, and climate related co-benefits and dis-benefits may be considered.

  11. Applications: Using Algebra in an Accounting Practice.

    ERIC Educational Resources Information Center

    Eisner, Gail A.

    1994-01-01

    Presents examples of algebra from the field of accounting including proportional ownership of stock, separation of a loan payment into principal and interest portions, depreciation methods, and salary withholdings computations. (MKR)

  12. Discussion on water resources value accounting and its application

    NASA Astrophysics Data System (ADS)

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

    2018-06-01

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

  13. Accounting for ecosystem services in life cycle assessment, Part I: a critical review.

    PubMed

    Zhang, Yi; Singh, Shweta; Bakshi, Bhavik R

    2010-04-01

    If life cycle oriented methods are to encourage sustainable development, they must account for the role of ecosystem goods and services, since these form the basis of planetary activities and human well-being. This article reviews methods that are relevant to accounting for the role of nature and that could be integrated into life cycle oriented approaches. These include methods developed by ecologists for quantifying ecosystem services, by ecological economists for monetary valuation, and life cycle methods such as conventional life cycle assessment, thermodynamic methods for resource accounting such as exergy and emergy analysis, variations of the ecological footprint approach, and human appropriation of net primary productivity. Each approach has its strengths: economic methods are able to quantify the value of cultural services; LCA considers emissions and assesses their impact; emergy accounts for supporting services in terms of cumulative exergy; and ecological footprint is intuitively appealing and considers biocapacity. However, no method is able to consider all the ecosystem services, often due to the desire to aggregate all resources in terms of a single unit. This review shows that comprehensive accounting for ecosystem services in LCA requires greater integration among existing methods, hierarchical schemes for interpreting results via multiple levels of aggregation, and greater understanding of the role of ecosystems in supporting human activities. These present many research opportunities that must be addressed to meet the challenges of sustainability.

  14. Accounting for noise when clustering biological data.

    PubMed

    Sloutsky, Roman; Jimenez, Nicolas; Swamidass, S Joshua; Naegle, Kristen M

    2013-07-01

    Clustering is a powerful and commonly used technique that organizes and elucidates the structure of biological data. Clustering data from gene expression, metabolomics and proteomics experiments has proven to be useful at deriving a variety of insights, such as the shared regulation or function of biochemical components within networks. However, experimental measurements of biological processes are subject to substantial noise-stemming from both technical and biological variability-and most clustering algorithms are sensitive to this noise. In this article, we explore several methods of accounting for noise when analyzing biological data sets through clustering. Using a toy data set and two different case studies-gene expression and protein phosphorylation-we demonstrate the sensitivity of clustering algorithms to noise. Several methods of accounting for this noise can be used to establish when clustering results can be trusted. These methods span a range of assumptions about the statistical properties of the noise and can therefore be applied to virtually any biological data source.

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

    PubMed Central

    Ayatollahi, Haleh; Nazemi, Zahra

    2016-01-01

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

  16. 76 FR 28888 - Amendment to Procedures for Holding Funds in Dormant Filing Fee Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-19

    ... SECURITIES AND EXCHANGE COMMISSION 17 CFR Part 202 [Release Nos. 33-9208; 34-64495; IC-29670] Amendment to Procedures for Holding Funds in Dormant Filing Fee Accounts AGENCY: Securities and Exchange Commission. ACTION: Final rule. SUMMARY: The Securities and Exchange Commission is amending its procedures...

  17. Ice Cores Dating With a New Inverse Method Taking Account of the Flow Modeling Errors

    NASA Astrophysics Data System (ADS)

    Lemieux-Dudon, B.; Parrenin, F.; Blayo, E.

    2007-12-01

    Deep ice cores extracted from Antarctica or Greenland recorded a wide range of past climatic events. In order to contribute to the Quaternary climate system understanding, the calculation of an accurate depth-age relationship is a crucial point. Up to now ice chronologies for deep ice cores estimated with inverse approaches are based on quite simplified ice-flow models that fail to reproduce flow irregularities and consequently to respect all available set of age markers. We describe in this paper, a new inverse method that takes into account the model uncertainty in order to circumvent the restrictions linked to the use of simplified flow models. This method uses first guesses on two flow physical entities, the ice thinning function and the accumulation rate and then identifies correction functions on both flow entities. We highlight two major benefits brought by this new method: first of all the ability to respect large set of observations and as a consequence, the feasibility to estimate a synchronized common ice chronology for several cores at the same time. This inverse approach relies on a bayesian framework. To respect the positive constraint on the searched correction functions, we assume lognormal probability distribution on one hand for the background errors, but also for one particular set of the observation errors. We test this new inversion method on three cores simultaneously (the two EPICA cores : DC and DML and the Vostok core) and we assimilate more than 150 observations (e.g.: age markers, stratigraphic links,...). We analyze the sensitivity of the solution with respect to the background information, especially the prior error covariance matrix. The confidence intervals based on the posterior covariance matrix calculation, are estimated on the correction functions and for the first time on the overall output chronologies.

  18. Keeping the Books for the Environment and Society: the Unification of Emergy and Financial Accounting Methods

    EPA Science Inventory

    Development of the concept of emergy established a medium for accounting that made it possible to express economic and environmental work of all kinds on a common basis as solar emjoules. Environmental accounting using emdollars, a combined emergy-monetary unit, can be used to pr...

  19. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  20. Aligning for accountable care: Strategic practices for change in accountable care organizations.

    PubMed

    Hilligoss, Brian; Song, Paula H; McAlearney, Ann Scheck

    Alignment within accountable care organizations (ACOs) is crucial if these new entities are to achieve their lofty goals. However, the concept of alignment remains underexamined, and we know little about the work entailed in creating alignment. The aim of this study was to develop the concept of aligning by identifying and describing the strategic practices administrators use to align the structures, processes, and behaviors of their organizations and individual providers in pursuit of accountable care. We conducted 2-year qualitative case studies of four ACOs that have assumed full risk for the costs and quality of care for defined populations. Five strategic aligning practices were used by all four ACOs. Informing both aligns providers' understandings with the goals and value proposition of the ACO and aligns the providers' attention with the drivers of performance. Involving both aligns ACO leaders' understandings with the realities facing providers and aligns the policies of the ACO with the needs of providers. Enhancing both aligns the operations of individual provider practices with the operations of the ACO and aligns the trust of providers with the ACO. Motivating aligns what providers value with the goals of the ACO. Finally, evolving is a metapractice of learning and adapting that guides the execution of the other four practices. Our findings suggest that there are second-order cognitive (e.g., understandings and attention) and cultural (e.g., trust and values) levels of alignment, as well as a first-order operational level (organizational structures, processes, and incentives). A well-aligned organization may require ongoing repositioning at each of these levels, as well as attention to both cooperative and coordinative dimensions of alignment. Implications for research and practice are discussed.

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

    ERIC Educational Resources Information Center

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

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

  2. Accounting for Exchange Transactions: An Alternative Perspective

    ERIC Educational Resources Information Center

    Holland, Rodger G.; Kaminski, Kathleen A.

    2007-01-01

    In general, the two basic methods for recording exchange transactions are to record them at gross, and then account for the discounts that are taken, or record them at net, and adjust for discounts that are not taken (are lost). Most principles texts cover only the gross method, and some do not even deal with the discount issue at all. Others may…

  3. The Use of the Semantic Differential Method in Assessing Attitudes and Predicting Final Grades in a Gross Anatomy Course.

    ERIC Educational Resources Information Center

    Lee, Mickey M.; And Others

    Whether a change in dental students' attitudes toward three preselected concepts would occur as a result of a traditionally difficult dental education course as measured by the semantic differential method is determined. This study attempted to determine the predictive value of a student's attitudes in determining his/her final grade. The sample…

  4. 76 FR 7102 - Simplified Network Application Processing System, On-line Registration and Account Maintenance

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-09

    ... DEPARTMENT OF COMMERCE Bureau of Industry and Security 15 CFR Part 748 [Docket No. 100826397-1059-02] RIN 0694-AE98 Simplified Network Application Processing System, On-line Registration and Account Maintenance AGENCY: Bureau of Industry and Security, Commerce. ACTION: Final rule. SUMMARY: The Bureau of...

  5. Final Technical Report [Scalable methods for electronic excitations and optical responses of nanostructures: mathematics to algorithms to observables

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

    Saad, Yousef

    2014-03-19

    The master project under which this work is funded had as its main objective to develop computational methods for modeling electronic excited-state and optical properties of various nanostructures. The specific goals of the computer science group were primarily to develop effective numerical algorithms in Density Functional Theory (DFT) and Time Dependent Density Functional Theory (TDDFT). There were essentially four distinct stated objectives. The first objective was to study and develop effective numerical algorithms for solving large eigenvalue problems such as those that arise in Density Functional Theory (DFT) methods. The second objective was to explore so-called linear scaling methods ormore » Methods that avoid diagonalization. The third was to develop effective approaches for Time-Dependent DFT (TDDFT). Our fourth and final objective was to examine effective solution strategies for other problems in electronic excitations, such as the GW/Bethe-Salpeter method, and quantum transport problems.« less

  6. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

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

  7. The need for monetary information within corporate water accounting.

    PubMed

    Burritt, Roger L; Christ, Katherine L

    2017-10-01

    A conceptual discussion is provided about the need to add monetary data to water accounting initiatives and how best to achieve this if companies are to become aware of the water crisis and to take actions to improve water management. Analysis of current water accounting initiatives reveals the monetary business case for companies to improve water management is rarely considered, there being a focus on physical information about water use. Three possibilities emerge for mainstreaming the integration of monetization into water accounting: add-on to existing water accounting frameworks and tools, develop new tools which include physical and monetary information from the start, and develop environmental management accounting (EMA) into a water-specific application and set of tools. The paper appraises these three alternatives and concludes that development of EMA would be the best way forward. Suggestions for further research include the need to examine the use of a transdisciplinary method to address the complexities of water accounting. Copyright © 2017 Elsevier Ltd. All rights reserved.

  8. Achievement, attributions, self-efficacy, and goal setting by accounting undergraduates.

    PubMed

    Cheng, Pi-Yueh; Chiou, Wen-Bin

    2010-02-01

    Correlations were examined between two measures of accounting self-efficacy achievement goal setting, attributions, and scores on the Accounting Practice Achievement Test, obtained 1 yr. apart for 124 freshmen in junior college. Analysis indicated favorable attribution contributed to a higher mean score on accounting self-efficacy. Students with higher perceived self-efficacy performed better on the proficiency tests. Those with higher self-efficacy also set higher goals for subsequent achievement tests. Moreover, students who set higher achievement goals performed better. Goal setting mediated the relation of initial self-efficacy with subsequent test performance. However, the amount of variance accounted for by self-efficacy was small. An effective method for enhancing performance on an accounting achievement test might be to increase beneficial attributions, self-efficacy in accounting, and to encourage setting reasonable achievement goals.

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

    PubMed

    Grimaldi, P L; Bertko, J M

    1989-07-01

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

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

    ERIC Educational Resources Information Center

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

    2000-01-01

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

  11. 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

  12. Gamma-ray spectrometry method used for radioactive waste drums characterization for final disposal at National Repository for Low and Intermediate Radioactive Waste--Baita, Romania.

    PubMed

    Done, L; Tugulan, L C; Dragolici, F; Alexandru, C

    2014-05-01

    The Radioactive Waste Management Department from IFIN-HH, Bucharest, performs the conditioning of the institutional radioactive waste in concrete matrix, in 200 l drums with concrete shield, for final disposal at DNDR - Baita, Bihor county, in an old exhausted uranium mine. This paper presents a gamma-ray spectrometry method for the characterization of the radioactive waste drums' radionuclides content, for final disposal. In order to study the accuracy of the method, a similar concrete matrix with Portland cement in a 200 l drum was used. © 2013 The Authors. Published by Elsevier Ltd All rights reserved.

  13. A Defence of the Counterfactual Account of Harm.

    PubMed

    Purshouse, Craig

    2016-05-01

    In order to determine whether a particular course of conduct is ethically permissible it is important to have a concept of what it means to be harmed. The dominant theory of harm is the counterfactual account, most famously proposed by Joel Feinberg. This determines whether harm is caused by comparing what actually happened in a given situation with the 'counterfacts' i.e. what would have occurred had the putatively harmful conduct not taken place. If a person's interests are worse off than they otherwise would have been, then a person will be harmed. This definition has recently faced challenges from bioethicists such as John Harris, Guy Kahane and Julian Savulescu who, believing it to be severely flawed, have proposed their own alternative theories of the concept. In this article I will demonstrate that the shortcomings Harris, Kahane and Savulescu believe are present in Feinberg's theory are illusory and that it is their own accounts of harm that are fraught with logical errors. I maintain that the arguments presented to refute Feinberg's theory not only fail to achieve this goal and can be accommodated within the counterfactual account but that they actually undermine the theories presented by their respective authors. The final conclusion will be that these challenges are misconceived and fail to displace the counterfactual theory. © 2015 John Wiley & Sons Ltd.

  14. 47 CFR 36.341 - Cable and wire facilities expenses-Account 6410 (Class B telephone companies); Accounts 6411...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses... network cable, aerial wire, and conduit systems. (b) The general method of separating cable and wire...

  15. 47 CFR 36.341 - Cable and wire facilities expenses-Account 6410 (Class B telephone companies); Accounts 6411...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses... network cable, aerial wire, and conduit systems. (b) The general method of separating cable and wire...

  16. Teamwork methods for accountable care: relational coordination and TeamSTEPPS®.

    PubMed

    Gittell, Jody Hoffer; Beswick, Joanne; Goldmann, Don; Wallack, Stanley S

    2015-01-01

    To deliver greater value in the accountable care context, the Institute of Medicine argues for a culture of teamwork at multiple levels--across professional and organizational siloes and with patients and their families and communities. The logic of performance improvement is that data are needed to target interventions and to assess their impact. We argue that efforts to build teamwork will benefit from teamwork measures that provide diagnostic information regarding the current state and teamwork interventions that can respond to the opportunities identified in the current state. We identify teamwork measures and teamwork interventions that are validated and that can work across multiple levels of teamwork. We propose specific ways to combine them for optimal effectiveness. We review measures of teamwork documented by Valentine, Nembhard, and Edmondson and select those that they identified as satisfying the four criteria for psychometric validation and as being unbounded and therefore able to measure teamwork across multiple levels. We then consider teamwork interventions that are widely used in the U.S. health care context, are well validated based on their association with outcomes, and are capable of working at multiple levels of teamwork. We select the top candidate in each category and propose ways to combine them for optimal effectiveness. We find relational coordination is a validated multilevel teamwork measure and TeamSTEPPS® is a validated multilevel teamwork intervention and propose specific ways for the relational coordination measure to enhance the TeamSTEPPS intervention. Health care systems and change agents seeking to respond to the challenges of accountable care can use TeamSTEPPS as a validated multilevel teamwork intervention methodology, enhanced by relational coordination as a validated multilevel teamwork measure with diagnostic capacity to pinpoint opportunities for improving teamwork along specific dimensions (e.g., shared knowledge

  17. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

  20. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  1. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

  2. 7 CFR 1902.6 - Establishing supervised bank accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... provided by the financial institution including the frequency and method of transmittal of checking account... counter-signature will be on the checks. (c) When possible, Servicing Officials will make arrangements...

  3. 7 CFR 1902.6 - Establishing supervised bank accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... provided by the financial institution including the frequency and method of transmittal of checking account... counter-signature will be on the checks. (c) When possible, Servicing Officials will make arrangements...

  4. ASNC upgrade for nuclear material accountancy of ACPF

    NASA Astrophysics Data System (ADS)

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

    2018-02-01

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

  5. School Inspection as a Method of Accountability: Lessons from New Zealand 1989-1999.

    ERIC Educational Resources Information Center

    Kenen, Marc

    2000-01-01

    During the first 10 years of reforms, New Zealand schools had two kinds of inspections: assurance (compliance) audits and effectiveness reviews to measure academic performance and contributing factors. In 1998, accountability reviews were introduced to judge whether schools were satisfying their charter (contract) objectives. The program is…

  6. Accounting for the Material Stock of Nations

    PubMed Central

    Fishman, Tomer; Schandl, Heinz; Tanikawa, Hiroki; Walker, Paul; Krausmann, Fridolin

    2014-01-01

    National material stock (MS) accounts have been a neglected field of analysis in industrial ecology, possibly because of the difficulty in establishing such accounts. In this research, we propose a novel method to model national MS based on historical material flow data. This enables us to avoid the laborious data work involved with bottom-up accounts for stocks and to arrive at plausible levels of stock accumulation for nations. We apply the method for the United States and Japan to establish a proof of concept for two very different cases of industrial development. Looking at a period of 75 years (1930–2005), we find that per capita MS has been much higher in the United States for the entire period, but that Japan has experienced much higher growth rates throughout, in line with Japan's late industrial development. By 2005, however, both Japan and the United States arrive at a very similar level of national MS of 310 to 375 tonnes per capita, respectively. This research provides new insight into the relationship between MS and flows in national economies and enables us to extend the debate about material efficiency from a narrow perspective of throughput to a broader perspective of stocks. PMID:25505368

  7. Accounting for the Material Stock of Nations.

    PubMed

    Fishman, Tomer; Schandl, Heinz; Tanikawa, Hiroki; Walker, Paul; Krausmann, Fridolin

    2014-05-01

    National material stock (MS) accounts have been a neglected field of analysis in industrial ecology, possibly because of the difficulty in establishing such accounts. In this research, we propose a novel method to model national MS based on historical material flow data. This enables us to avoid the laborious data work involved with bottom-up accounts for stocks and to arrive at plausible levels of stock accumulation for nations. We apply the method for the United States and Japan to establish a proof of concept for two very different cases of industrial development. Looking at a period of 75 years (1930-2005), we find that per capita MS has been much higher in the United States for the entire period, but that Japan has experienced much higher growth rates throughout, in line with Japan's late industrial development. By 2005, however, both Japan and the United States arrive at a very similar level of national MS of 310 to 375 tonnes per capita, respectively. This research provides new insight into the relationship between MS and flows in national economies and enables us to extend the debate about material efficiency from a narrow perspective of throughput to a broader perspective of stocks.

  8. Improving School Accountability Measures. NBER Working Paper Series.

    ERIC Educational Resources Information Center

    Kane, Thomas J.; Staiger, Douglas O.

    A growing number of states are using annual school-level test scores as part of their school accountability systems. This paper highlights an under-appreciated weakness of that approach, the imprecision of school-level test score means, and proposes a method for discerning signal from noise in annual school report cards. Using methods developed in…

  9. 30 CFR 206.173 - How do I calculate the alternative methodology for dual accounting?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... measured at facility measurement points whose quality exceeds 1,000 Btu/cf are subject to dual accounting... for dual accounting? 206.173 Section 206.173 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT... the alternative methodology for dual accounting? (a) Electing a dual accounting method. (1) If you are...

  10. The missing link in Aboriginal care: resource accounting.

    PubMed

    Ashton, C W; Duffie-Ashton, Denise

    2008-01-01

    Resource accounting principles provide more effective planning for Aboriginal healthcare delivery through driving best management practices, efficacious techniques for long-term resource allocation, transparency of information and performance measurement. Major improvements to Aboriginal health in New Zealand and Australia were facilitated in the context of this public finance paradigm, rather than cash accounting systems that remain the current method for public departments in Canada. Multiple funding sources and fragmented delivery of Aboriginal healthcare can be remedied through similar adoption of such principles.

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

    ERIC Educational Resources Information Center

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

    2000-01-01

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

  12. Should Bouchet's hypothesis be taken into account in rainfall-runoff modelling? An assessment over 308 catchments

    NASA Astrophysics Data System (ADS)

    Oudin, Ludovic; Michel, Claude; Andréassian, Vazken; Anctil, François; Loumagne, Cécile

    2005-12-01

    An implementation of the complementary relationship hypothesis (Bouchet's hypothesis) for estimating regional evapotranspiration within two rainfall-runoff models is proposed and evaluated in terms of streamflow simulation efficiency over a large sample of 308 catchments located in Australia, France and the USA. Complementary relationship models are attractive approaches to estimating actual evapotranspiration because they rely solely on climatic variables. They are even more interesting since they are supported by a conceptual description underlying the interactions between the evapotranspirating surface and the atmospheric boundary layer, which was highlighted by Bouchet (1963). However, these approaches appear to be in contradiction with the methods prevailing in rainfall-runoff models, which compute actual evapotranspiration using soil moisture accounting procedures. The approach adopted in this article is to introduce the estimation of actual evapotranspiration provided by complementary relationship models (complementary relationship for areal evapotranspiration and advection aridity) into two rainfall-runoff models. Results show that directly using the complementary relationship approach to estimate actual evapotranspiration does not give better results than the soil moisture accounting procedures. Finally, we discuss feedback mechanisms between potential evapotranspiration and soil water availability, and their possible impact on rainfall-runoff modelling. Copyright

  13. New method for taking into account finite nuclear mass in the determination of the absence of bound states: Application to e/sup +/H

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

    Armour, E.A.G.

    1982-06-07

    It has been known since the work of Aronson, Kleinman and Spruch, and Armour that, if the proton is considered to be infinitely massive, no bound state of a system made up of a positron and a hydrogen atom can exist. In this Letter a new method is introduced for taking into account finite nuclear mass. With use of this method it is shown that the inclusion of the finite mass of the proton does not result in the appearance of a bound state. This is the first time that this result has been established.

  14. Boosting Higgs pair production in the [Formula: see text] final state with multivariate techniques.

    PubMed

    Behr, J Katharina; Bortoletto, Daniela; Frost, James A; Hartland, Nathan P; Issever, Cigdem; Rojo, Juan

    2016-01-01

    The measurement of Higgs pair production will be a cornerstone of the LHC program in the coming years. Double Higgs production provides a crucial window upon the mechanism of electroweak symmetry breaking and has a unique sensitivity to the Higgs trilinear coupling. We study the feasibility of a measurement of Higgs pair production in the [Formula: see text] final state at the LHC. Our analysis is based on a combination of traditional cut-based methods with state-of-the-art multivariate techniques. We account for all relevant backgrounds, including the contributions from light and charm jet mis-identification, which are ultimately comparable in size to the irreducible 4 b QCD background. We demonstrate the robustness of our analysis strategy in a high pileup environment. For an integrated luminosity of [Formula: see text] ab[Formula: see text], a signal significance of [Formula: see text] is obtained, indicating that the [Formula: see text] final state alone could allow for the observation of double Higgs production at the High Luminosity LHC.

  15. Study on Practicality of Tax Law Course in Accounting Major

    ERIC Educational Resources Information Center

    Wang, Lixia; Chang, Zhongxin

    2011-01-01

    Accounting staff play a more and more important role in enterprises and the ability to handle tax related business is one of the necessary abilities of accounting staff. At present, some problems exist in system setting, content teaching, textbook construction, teaching method and so on of tax law course in institutions of higher learning. The…

  16. Cognitive Contributions of the Ventral Parietal Cortex: An Integrative Theoretical Account

    PubMed Central

    Cabeza, Roberto; Ciaramelli, Elisa; Moscovitch, Morris

    2012-01-01

    Although ventral parietal cortex (VPC) activations can be found in a variety of cognitive domains, these activations have been typically attributed to cognitive operations specific to each domain. In this article, we propose a hypothesis that can account for VPC activations across all the cognitive domains reviewed. We first review VPC activations in the domains of perceptual and motor reorienting, episodic memory retrieval, language and number processing, theory of mind, and episodic memory encoding. Then, we consider the localization of VPC activations across domains, and conclude that they are largely overlapping with some differences around the edges. Finally, we assess how well four different hypotheses of VPC function can explain findings in various domains, and conclude that a bottom-up attention hypothesis provides the most complete and parsimonious account. PMID:22609315

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

    PubMed

    Pflueger, Dane

    2015-04-23

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

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

    ERIC Educational Resources Information Center

    Williams, Satina V.; Schwartz, Bill N.

    2002-01-01

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

  19. 78 FR 18342 - Federal Acquisition Regulation; Submission for OMB Review; Change Order Accounting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-26

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

  20. Alternative accounting in maternal and infant global health.

    PubMed

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

    2015-03-18

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

  1. Final Part-Word Repetitions in School-Age Children: Two Case Studies

    ERIC Educational Resources Information Center

    McAllister, Jan; Kingston, Mary

    2005-01-01

    In contrast to the many published accounts of the disfluent repetition of sounds at the beginnings of words, cases where it is predominantly the final parts of words that are repeated have been reported relatively rarely. With few exceptions, those studies that have been published have described either pre-school children or neurologically…

  2. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-02

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

  3. Multiple imputation to account for measurement error in marginal structural models

    PubMed Central

    Edwards, Jessie K.; Cole, Stephen R.; Westreich, Daniel; Crane, Heidi; Eron, Joseph J.; Mathews, W. Christopher; Moore, Richard; Boswell, Stephen L.; Lesko, Catherine R.; Mugavero, Michael J.

    2015-01-01

    Background Marginal structural models are an important tool for observational studies. These models typically assume that variables are measured without error. We describe a method to account for differential and non-differential measurement error in a marginal structural model. Methods We illustrate the method estimating the joint effects of antiretroviral therapy initiation and current smoking on all-cause mortality in a United States cohort of 12,290 patients with HIV followed for up to 5 years between 1998 and 2011. Smoking status was likely measured with error, but a subset of 3686 patients who reported smoking status on separate questionnaires composed an internal validation subgroup. We compared a standard joint marginal structural model fit using inverse probability weights to a model that also accounted for misclassification of smoking status using multiple imputation. Results In the standard analysis, current smoking was not associated with increased risk of mortality. After accounting for misclassification, current smoking without therapy was associated with increased mortality [hazard ratio (HR): 1.2 (95% CI: 0.6, 2.3)]. The HR for current smoking and therapy (0.4 (95% CI: 0.2, 0.7)) was similar to the HR for no smoking and therapy (0.4; 95% CI: 0.2, 0.6). Conclusions Multiple imputation can be used to account for measurement error in concert with methods for causal inference to strengthen results from observational studies. PMID:26214338

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

    ERIC Educational Resources Information Center

    Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

    2015-01-01

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

  5. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  8. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

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

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

    PubMed

    Delahaye, Roel; Hoekstra, Rutger; Nootenboom, Leslie

    2011-07-01

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

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

    ERIC Educational Resources Information Center

    Okpechi, Simeon O.; Belmasrour, Rachid

    2011-01-01

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

  11. 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"…

  12. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-28

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

  13. 26 CFR 1.141-6 - Allocation and accounting rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Thus, allocations generally may be made using any reasonable, consistently applied accounting method... of proceeds to property. [Reserved] (c) Special rules for mixed use facilities. [Reserved] (d...

  14. 12 CFR 715.8 - Requirements for verification of accounts and passbooks.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... selection: (ii) A sample which is representative of the population from which it was selected; (iii) An equal chance of selecting each dollar in the population; (iv) Sufficient accounts in both number and... consistent with GAAS if such methods provide for: (i) Sufficient accounts in both number and scope on which...

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

    ERIC Educational Resources Information Center

    McCormick, Alexander C.

    2009-01-01

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

  16. Spatial indeterminacy and power sector carbon emissions accounting

    NASA Astrophysics Data System (ADS)

    Jiusto, J. Scott

    Carbon emission indicators are essential for understanding climate change processes, and for motivating and measuring the effectiveness of carbon reduction policy at multiple scales. Carbon indicators also play an increasingly important role in shaping cultural discourses and politics about nature-society relations and the roles of the state, markets and civil society in creating sustainable natural resource practices and just societies. The analytical and political significance of indicators is tied closely to their objective basis: how accurately they account for the places, people, and processes responsible for emissions. In the electric power sector, however, power-trading across geographic boundaries prevents a simple, purely objective spatial attribution of emissions. Using U.S. states as the unit of analysis, three alternative methods of accounting for carbon emissions from electricity use are assessed, each of which is conceptually sound and methodologically rigorous, yet produces radically different estimates of individual state emissions. Each method also implicitly embodies distinctly different incentive structures for states to enact carbon reduction policies. Because none of the three methods can be said to more accurately reflect "true" emissions levels, I argue the best method is that which most encourages states to reduce emissions. Energy and carbon policy processes are highly contested, however, and thus I examine competing interests and perspectives shaping state energy policy. I explore what it means, philosophically and politically, to predicate emissions estimates on both objectively verifiable past experience and subjectively debatable policy prescriptions for the future. Although developed here at the state scale, the issues engaged and the carbon accounting methodology proposed are directly relevant to carbon analysis and policy formation at scales ranging from the local to the international.

  17. Federal enforcement in group and individual health insurance markets. Final rule.

    PubMed

    2005-11-25

    This rule makes final an interim final rule that details procedures we use for enforcing title XXVII of the Public Health Service Act as added by the Health Insurance Portability and Accountability Act of 1996, and as amended by the Mental Health Parity Act of 1996, the Newborns' and Mothers' Health Protection Act of 1996, and the Women's Health and Cancer Rights Act of 1998. Specifically, we are responsible for enforcing title XXVII requirements in States that do not enact the legislation necessary to enforce those requirements, or otherwise fail to substantially enforce the requirements. We are also responsible for taking enforcement actions against non-Federal governmental plans. The regulation describes the process we use in both enforcement contexts. This final rule deletes an appendix to the interim rule that listed examples of violations of title XXVII and corrects the description of a cross-reference, but makes no substantive changes to the interim final rule.

  18. Blinn College Final Grade Distribution Report for Spring 1994 Semester. Student Performance Report. International Research Document No. 012E.

    ERIC Educational Resources Information Center

    Blinn Coll., Brenham, TX.

    Blinn College final course grade distributions are summarized for spring 1990 to 1994 in this four-part report. Section I presents tables of final grade distributions by campus and course in accounting; agriculture; anthropology; biology; business; chemistry; child development; communications; computer science; criminal justice; drama; emergency…

  19. 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.

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

    PubMed

    Fronstin, Paul

    2012-01-01

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

  1. 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…

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

    ERIC Educational Resources Information Center

    Laux, Judy

    2007-01-01

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

  3. Setting of index system of environmental and economic accounting of water

    NASA Astrophysics Data System (ADS)

    Tan, Yarong

    2017-10-01

    To realize the quality advancement of integrated water management in China, a scientific and perfect index system of environmental and economic accounting should be built. At present, the water shortage in China becomes increasingly serious, which further highlights the importance of efficient water management and improving the index system of water economic accounting. Based on the internal structure of the new statistical method of environmental and economic accounting, this paper focuses on analyzing and discussing the index system which it should have.

  4. “A memorable consultation”: Writing reflective accounts articulates students’ learning in general practice

    PubMed Central

    Svenberg, Kristian; Wahlqvist, Mats; Mattsson, Bengt

    2007-01-01

    Objectives To explore and analyse students’ learning experiences of a memorable consultation during a final-year attachment in general practice. Setting After a two-week primary care attachment in the undergraduate curriculum, students were invited to write a reflective account of a memorable consultation. Design A total of 52 reflective accounts were read and processed according to qualitative content analysis. Credibility of the analysis was validated by two co-authors reading the descriptions separately and trustworthiness was tested at local seminars. Results Three main themes emerged. In “The person beyond symptoms” the students recognize the individual properties of a consultation. “Facing complexity” mirrors awareness of changing tracks in problem-solving and strategies of handling unclear conditions. “In search of a professional role” reflects the interest in role modelling and the relation to the supervisor. Conclusion Involving students in writing reflective accounts appears to stimulate them to articulate practice experiences of the consultation. PMID:17497483

  5. Lipid Adjustment for Chemical Exposures: Accounting for Concomitant Variables

    PubMed Central

    Li, Daniel; Longnecker, Matthew P.; Dunson, David B.

    2013-01-01

    Background Some environmental chemical exposures are lipophilic and need to be adjusted by serum lipid levels before data analyses. There are currently various strategies that attempt to account for this problem, but all have their drawbacks. To address such concerns, we propose a new method that uses Box-Cox transformations and a simple Bayesian hierarchical model to adjust for lipophilic chemical exposures. Methods We compared our Box-Cox method to existing methods. We ran simulation studies in which increasing levels of lipid-adjusted chemical exposure did and did not increase the odds of having a disease, and we looked at both single-exposure and multiple-exposures cases. We also analyzed an epidemiology dataset that examined the effects of various chemical exposures on the risk of birth defects. Results Compared with existing methods, our Box-Cox method produced unbiased estimates, good coverage, similar power, and lower type-I error rates. This was the case in both single- and multiple-exposure simulation studies. Results from analysis of the birth-defect data differed from results using existing methods. Conclusion Our Box-Cox method is a novel and intuitive way to account for the lipophilic nature of certain chemical exposures. It addresses some of the problems with existing methods, is easily extendable to multiple exposures, and can be used in any analyses that involve concomitant variables. PMID:24051893

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

    PubMed

    Garner, M; Grossman, W

    1991-02-01

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

  7. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  8. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  9. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  10. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  11. A managerial accounting analysis of hospital costs.

    PubMed

    Frank, W G

    1976-01-01

    Variance analysis, an accounting technique, is applied to an eight-component model of hospital costs to determine the contribution each component makes to cost increases. The method is illustrated by application to data on total costs from 1950 to 1973 for all U.S. nongovernmental not-for-profit short-term general hospitals. The costs of a single hospital are analyzed and compared to the group costs. The potential uses and limitations of the method as a planning and research tool are discussed.

  12. 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.

  13. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  14. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  15. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  16. Career Integration in the Public Accounting Profession

    ERIC Educational Resources Information Center

    Ras, Gerard J. M.

    2008-01-01

    This paper seeks to solve the labor shortage in the public accounting profession. It examines why people want to become CPAs, the influence of generational differences on career choices and considers methods to attract and retain CPAs that focus on attracting students, work-life balance issues and alternative work arrangements through career…

  17. 'I felt a little bubbly in my tummy': eliciting pre-schoolers' accounts of their health visit using a computer-assisted interview method.

    PubMed

    Bokström, P; Fängström, K; Calam, R; Lucas, S; Sarkadi, A

    2016-01-01

    In the health care services, children's rights to participate in all matters that concern them are considered important. However, in practice this can be challenging with young children. In My Shoes (IMS) is a computer-assisted interview tool developed to help children talk about their experiences. The aim of the study was to evaluate the IMS' ability to elicit pre-schoolers' subjective experiences and accurate accounts of a routine health visit as well as the children's engagement in the interview process. Interviews were conducted with 23 children aged 4-5 years, 2-4 weeks after their health visit. The interviews were transcribed verbatim and analysed using a method inspired by Content Analysis to evaluate IMS's ability to elicit accounts about subjective experiences. Accurate accounts were assessed by comparing the transcribed interviews with the filmed visits at the child health centre. The children's engagement was defined by the completion and length of the interviews, and the children's interaction with the software. All children gave accounts about their subjective experiences, such as their emotional state during the visit, available toys or rewards they received. All children related to the correct event, they all named at least one person who was present and 87% correctly named at least one examination procedure. The majority of children (91%) completed the interview, which lasted 17-39 min (M = 24), and 96% interacted with the IMS software. IMS was feasible to help children describe their health care experiences, in both detail and depth. The children interacted with the software and maintained their interest for an extended period of time. © 2015 John Wiley & Sons Ltd.

  18. A reduced-order integral formulation to account for the finite size effect of isotropic square panels using the transfer matrix method.

    PubMed

    Bonfiglio, Paolo; Pompoli, Francesco; Lionti, Riccardo

    2016-04-01

    The transfer matrix method is a well-established prediction tool for the simulation of sound transmission loss and the sound absorption coefficient of flat multilayer systems. Much research has been dedicated to enhancing the accuracy of the method by introducing a finite size effect of the structure to be simulated. The aim of this paper is to present a reduced-order integral formulation to predict radiation efficiency and radiation impedance for a panel with equal lateral dimensions. The results are presented and discussed for different materials in terms of radiation efficiency, sound transmission loss, and the sound absorption coefficient. Finally, the application of the proposed methodology for rectangular multilayer systems is also investigated and validated against experimental data.

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

    NASA Astrophysics Data System (ADS)

    Pongratz, Julia; Hansis, Eberhard; Davis, Steven

    2015-04-01

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

  20. Accounting For Compressibility In Viscous Flow In Pipes

    NASA Technical Reports Server (NTRS)

    Steinle, Frank W.; Gee, Ken; Murthy, Sreedhara V.

    1991-01-01

    Method developed to account for effects of compressibility in viscous flows through long, circular pipes of uniform diameter. Based on approximation of variations in density and velocity across pipe cross section by profile equations developed for boundary-layer flow between flat plates.

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

    PubMed

    Maco, P S; Weinstein, S J

    2000-10-01

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

  2. 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

  3. Path finding methods accounting for stoichiometry in metabolic networks

    PubMed Central

    2011-01-01

    Graph-based methods have been widely used for the analysis of biological networks. Their application to metabolic networks has been much discussed, in particular noting that an important weakness in such methods is that reaction stoichiometry is neglected. In this study, we show that reaction stoichiometry can be incorporated into path-finding approaches via mixed-integer linear programming. This major advance at the modeling level results in improved prediction of topological and functional properties in metabolic networks. PMID:21619601

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

    PubMed

    Fronstin, Paul

    2011-01-01

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

  5. A managerial accounting analysis of hospital costs.

    PubMed Central

    Frank, W G

    1976-01-01

    Variance analysis, an accounting technique, is applied to an eight-component model of hospital costs to determine the contribution each component makes to cost increases. The method is illustrated by application to data on total costs from 1950 to 1973 for all U.S. nongovernmental not-for-profit short-term general hospitals. The costs of a single hospital are analyzed and compared to the group costs. The potential uses and limitations of the method as a planning and research tool are discussed. PMID:965233

  6. 21 CFR 640.103 - The final product.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... (a) Final solution. The final product shall be a 16.5 ±1.5 percent solution of globulin containing 0.3 molar glycine and a preservative. (b) Protein composition. At least 96 percent of the total protein shall be immunoglobulin G (IgG), as determined by a method that has been approved for each...

  7. 21 CFR 640.103 - The final product.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... (a) Final solution. The final product shall be a 16.5 ±1.5 percent solution of globulin containing 0.3 molar glycine and a preservative. (b) Protein composition. At least 96 percent of the total protein shall be immunoglobulin G (IgG), as determined by a method that has been approved for each...

  8. 21 CFR 640.103 - The final product.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... (a) Final solution. The final product shall be a 16.5 ±1.5 percent solution of globulin containing 0.3 molar glycine and a preservative. (b) Protein composition. At least 96 percent of the total protein shall be immunoglobulin G (IgG), as determined by a method that has been approved for each...

  9. THE DEVELOPMENT AND PRESENTATION OF FOUR COLLEGE COURSES BY COMPUTER TELEPROCESSING. FINAL REPORT.

    ERIC Educational Resources Information Center

    MITZEL, HAROLD E.

    THIS IS A FINAL REPORT ON THE DEVELOPMENT AND PRESENTATION OF FOUR COLLEGE COURSES BY COMPUTER TELEPROCESSING FROM APRIL 1964 TO JUNE 1967. IT OUTLINES THE PROGRESS MADE TOWARDS THE PREPARATION, DEVELOPMENT, AND EVALUATION OF MATERIALS FOR COMPUTER PRESENTATION OF COURSES IN AUDIOLOGY, MANAGEMENT ACCOUNTING, ENGINEERING ECONOMICS, AND MODERN…

  10. Risk Assessment During the Final Phase of an Uncontrolled Re-Entry

    NASA Astrophysics Data System (ADS)

    Gaudel, A.; Hourtolle, C.; Goester, J. F.; Fuentes, N.

    2013-09-01

    As French National Space Agency, CNES is empowered to monitor compliance with technical regulations of the French Space Operation Act, FSOA, and to take all necessary measures to ensure the safety of people, property, public health and environment for all space operations involving French responsibility at international level.Therefore, CNES developed ELECTRA that calculates the risk for ground population involved in three types of events: rocket launching, controlled re-entry and uncontrolled re-entry. For the first two cases, ELECTRA takes into account degraded cases due to a premature stop of propulsion.Major evolutions were implemented recently on ELECTRA to meet new users' requirements, like the risk assessment during the final phase of uncontrolled re-entry, that can be combined with the computed risk for each country involved by impacts.The purpose of this paper is to provide an overview of the ELECTRA method and main functionalities, and then to highlight these recent improvements.

  11. V-TECS Guide for Bookkeeping/Accounting/Payroll Clerk.

    ERIC Educational Resources Information Center

    Gregory, Margaret R.; Benson, Robert T.

    This guide, an extension of the Vocational-Technical Education Consortium of States (V-TECS) catalog, includes such considerations as background information, decision-making skills, attitudes, and learning methods surrounding the occupations of bookkeeper/accountant/payroll clerk. The guide provides job-relevant task, performance objectives,…

  12. Final-state interactions in semi-inclusive deep inelastic scattering off the Deuteron

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

    Wim Cosyn, Misak Sargsian

    2011-07-01

    Semi-inclusive deep inelastic scattering off the Deuteron with production of a slow nucleon in recoil kinematics is studied in the virtual nucleon approximation, in which the final state interaction (FSI) is calculated within general eikonal approximation. The cross section is derived in a factorized approach, with a factor describing the virtual photon interaction with the off-shell nucleon and a distorted spectral function accounting for the final-state interactions. One of the main goals of the study is to understand how much the general features of the diffractive high energy soft rescattering accounts for the observed features of FSI in deep inelasticmore » scattering (DIS). Comparison with the Jefferson Lab data shows good agreement in the covered range of kinematics. Most importantly, our calculation correctly reproduces the rise of the FSI in the forward direction of the slow nucleon production angle. By fitting our calculation to the data we extracted the W and Q{sup 2} dependences of the total cross section and slope factor of the interaction of DIS products, X, off the spectator nucleon. This analysis shows the XN scattering cross section rising with W and decreasing with an increase of Q{sup 2}. Finally, our analysis points at a largely suppressed off-shell part of the rescattering amplitude.« less

  13. Neurophenomenology revisited: second-person methods for the study of human consciousness

    PubMed Central

    Olivares, Francisco A.; Vargas, Esteban; Fuentes, Claudio; Martínez-Pernía, David; Canales-Johnson, Andrés

    2015-01-01

    In the study of consciousness, neurophenomenology was originally established as a novel research program attempting to reconcile two apparently irreconcilable methodologies in psychology: qualitative and quantitative methods. Its potential relies on Francisco Varela’s idea of reciprocal constraints, in which first-person accounts and neurophysiological data mutually inform each other. However, since its first conceptualization, neurophenomenology has encountered methodological problems. These problems have emerged mainly because of the difficulty of obtaining and analyzing subjective reports in a systematic manner. However, more recently, several interview techniques for describing subjective accounts have been developed, collectively known as “second-person methods.” Second-person methods refer to interview techniques that solicit both verbal and non-verbal information from participants in order to obtain systematic and detailed subjective reports. Here, we examine the potential for employing second-person methodologies in the neurophenomenological study of consciousness and we propose three practical ideas for developing a second-person neurophenomenological method. Thus, we first describe second-person methodologies available in the literature for analyzing subjective reports, identifying specific constraints on the status of the first-, second- and third- person methods. Second, we analyze two experimental studies that explicitly incorporate second-person methods for traversing the “gap” between phenomenology and neuroscience. Third, we analyze the challenges that second-person accounts face in establishing an objective methodology for comparing results across different participants and interviewers: this is the “validation” problem. Finally, we synthesize the common aspects of the interview methods described above. In conclusion, our arguments emphasize that second-person methods represent a powerful approach for closing the gap between the

  14. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

  15. Iowa Community Colleges Accounting Manual.

    ERIC Educational Resources Information Center

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

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

  16. China CO2 emission accounts 1997-2015

    NASA Astrophysics Data System (ADS)

    Shan, Yuli; Guan, Dabo; Zheng, Heran; Ou, Jiamin; Li, Yuan; Meng, Jing; Mi, Zhifu; Liu, Zhu; Zhang, Qiang

    2018-01-01

    China is the world's top energy consumer and CO2 emitter, accounting for 30% of global emissions. Compiling an accurate accounting of China's CO2 emissions is the first step in implementing reduction policies. However, no annual, officially published emissions data exist for China. The current emissions estimated by academic institutes and scholars exhibit great discrepancies. The gap between the different emissions estimates is approximately equal to the total emissions of the Russian Federation (the 4th highest emitter globally) in 2011. In this study, we constructed the time-series of CO2 emission inventories for China and its 30 provinces. We followed the Intergovernmental Panel on Climate Change (IPCC) emissions accounting method with a territorial administrative scope. The inventories include energy-related emissions (17 fossil fuels in 47 sectors) and process-related emissions (cement production). The first version of our dataset presents emission inventories from 1997 to 2015. We will update the dataset annually. The uniformly formatted emission inventories provide data support for further emission-related research as well as emissions reduction policy-making in China.

  17. Final inpatient rehabilitation PPS rule improves on proposed rule.

    PubMed

    Reynolds, M

    2001-10-01

    On August 7, 2001, the Centers for Medicare and Medicaid Services (CMS--formerly HCFA) released the final rule for a new prospective payment system (PPS) for inpatient rehabilitation services describing the process that must be used to receive payment for such services provided to Medicare beneficiaries. The process consists of five steps: First, a clinician performs assessments of the patient upon admission and at discharge. Second, the patient is classified into a case-mix group (CMG) with an assigned relative-value weight within that CMG. Third, the Federal prospective payment rate is determined by multiplying the relative-value weight by an annually updated, budget-neutral conversion factor. Fourth, the Federal prospective payment rate is adjusted to account for facility-specific factors. Finally, the facility-adjusted payment rate may be adjusted for case-specific factors. The final rule eliminates three deficiencies in the proposed rule by providing increased payment for treating any comorbidities documented prior to the second day before discharge, providing more appropriate payment for transfer cases, and minimizing the paperwork associated with patient assessment.

  18. Allocation of Home Office Expenses to Segments and Business Unit General and Administrative Expenses to Final Cost Objectives

    DTIC Science & Technology

    1992-02-16

    3 0 B. Cost Accounting Standard 418 ..................................................... 3 1 1. D efinitio n s ...objective" as an activity for which a separate measurement of cost is desired. C. Horngren , Cost Accounting . A Managerial Emphasis 21 (5th ed. 1982...Segments and Business Unit General and Administrative Expenses to Final Cost Objectives 6. AUTHOR( S ) Stephen Thomas Lynch, Major 7. PERFORMING

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

    ERIC Educational Resources Information Center

    de Lange, Paul; Watty, Kim

    2011-01-01

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

  20. Assessment Methods of an Undergraduate Psychiatry Course at a Saudi University

    PubMed Central

    Amr, Mostafa; Amin, Tarek

    2012-01-01

    Objectives: In Arab countries there are few studies on assessment methods in the field of psychiatry. The objective of this study was to assess the outcome of different forms of psychiatric course assessment among fifth year medical students at King Faisal University, Saudi Arabia. Methods: We examined the performance of 110 fifth-year medical students through objective structured clinical examinations (OSCE), traditional oral clinical examinations (TOCE), portfolios, multiple choice questions (MCQ), and a written examination. Results: The score ranges in TOCE, OSCE, portfolio, and MCQ were 32–50, 7–15, 5–10 and 22–45, respectively. In regression analysis, there was a significant correlation between OSCE and all forms of psychiatry examinations, except for the MCQ marks. OSCE accounted for 65.1% of the variance in total clinical marks and 31.5% of the final marks (P = 0.001), while TOCE alone accounted for 74.5% of the variance in the clinical scores. Conclusions: This study demonstrates a consistency among the students’ assessment methods used in the psychiatry course, particularly the clinical component, in an integrated manner. This information would be useful for future developments in undergraduate teaching. PMID:22548141

  1. Accounting for center in the Early External Cephalic Version trials: an empirical comparison of statistical methods to adjust for center in a multicenter trial with binary outcomes.

    PubMed

    Reitsma, Angela; Chu, Rong; Thorpe, Julia; McDonald, Sarah; Thabane, Lehana; Hutton, Eileen

    2014-09-26

    Clustering of outcomes at centers involved in multicenter trials is a type of center effect. The Consolidated Standards of Reporting Trials Statement recommends that multicenter randomized controlled trials (RCTs) should account for center effects in their analysis, however most do not. The Early External Cephalic Version (EECV) trials published in 2003 and 2011 stratified by center at randomization, but did not account for center in the analyses, and due to the nature of the intervention and number of centers, may have been prone to center effects. Using data from the EECV trials, we undertook an empirical study to compare various statistical approaches to account for center effect while estimating the impact of external cephalic version timing (early or delayed) on the outcomes of cesarean section, preterm birth, and non-cephalic presentation at the time of birth. The data from the EECV pilot trial and the EECV2 trial were merged into one dataset. Fisher's exact method was used to test the overall effect of external cephalic version timing unadjusted for center effects. Seven statistical models that accounted for center effects were applied to the data. The models included: i) the Mantel-Haenszel test, ii) logistic regression with fixed center effect and fixed treatment effect, iii) center-size weighted and iv) un-weighted logistic regression with fixed center effect and fixed treatment-by-center interaction, iv) logistic regression with random center effect and fixed treatment effect, v) logistic regression with random center effect and random treatment-by-center interaction, and vi) generalized estimating equations. For each of the three outcomes of interest approaches to account for center effect did not alter the overall findings of the trial. The results were similar for the majority of the methods used to adjust for center, illustrating the robustness of the findings. Despite literature that suggests center effect can change the estimate of effect in

  2. 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,…

  3. Impact of Group Exams in a Graduate Intermediate Accounting Class

    ERIC Educational Resources Information Center

    Bay, Darlene; Pacharn, Parunchana

    2017-01-01

    Cooperative learning techniques have been found to be quite successful in a variety of learning environments. However, in university-level accounting courses, investigations of the efficacy of cooperative learning pedagogical methods have produced mixed results at best. To continue the search for a cooperative learning method that is effective in…

  4. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  5. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

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

  6. Bayesian meta-analytical methods to incorporate multiple surrogate endpoints in drug development process.

    PubMed

    Bujkiewicz, Sylwia; Thompson, John R; Riley, Richard D; Abrams, Keith R

    2016-03-30

    A number of meta-analytical methods have been proposed that aim to evaluate surrogate endpoints. Bivariate meta-analytical methods can be used to predict the treatment effect for the final outcome from the treatment effect estimate measured on the surrogate endpoint while taking into account the uncertainty around the effect estimate for the surrogate endpoint. In this paper, extensions to multivariate models are developed aiming to include multiple surrogate endpoints with the potential benefit of reducing the uncertainty when making predictions. In this Bayesian multivariate meta-analytic framework, the between-study variability is modelled in a formulation of a product of normal univariate distributions. This formulation is particularly convenient for including multiple surrogate endpoints and flexible for modelling the outcomes which can be surrogate endpoints to the final outcome and potentially to one another. Two models are proposed, first, using an unstructured between-study covariance matrix by assuming the treatment effects on all outcomes are correlated and second, using a structured between-study covariance matrix by assuming treatment effects on some of the outcomes are conditionally independent. While the two models are developed for the summary data on a study level, the individual-level association is taken into account by the use of the Prentice's criteria (obtained from individual patient data) to inform the within study correlations in the models. The modelling techniques are investigated using an example in relapsing remitting multiple sclerosis where the disability worsening is the final outcome, while relapse rate and MRI lesions are potential surrogates to the disability progression. © 2015 The Authors. Statistics in Medicine Published by John Wiley & Sons Ltd.

  7. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  8. Truck trip data collection methods : final report.

    DOT National Transportation Integrated Search

    2004-02-01

    A considerable body of research exists for addressing the data needs for passenger transportation models and statewide freight truck movements. The number of studies which focus on methods for capturing the necessary data on urban freight movements i...

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

    NASA Astrophysics Data System (ADS)

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

    2018-05-01

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

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

    ERIC Educational Resources Information Center

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

    2016-01-01

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

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

    ERIC Educational Resources Information Center

    Ellington, Peter; Williams, Amanda

    2017-01-01

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

  12. Deterrents to Accountability.

    ERIC Educational Resources Information Center

    Hencley, Stephen P.

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

  13. Revamping High School Accounting Courses.

    ERIC Educational Resources Information Center

    Bittner, Joseph

    2002-01-01

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

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

    PubMed

    Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid

    2016-01-01

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

  15. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

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

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

  16. 31 CFR 561.504 - Transactions related to closing a correspondent account or payable-through account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  17. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

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

  18. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-20

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

  19. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-18

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

  20. Accountability and the New Essentials.

    ERIC Educational Resources Information Center

    Dowd, Steven B.

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

  1. EEG Characteristic Extraction Method of Listening Music and Objective Estimation Method Based on Latency Structure Model in Individual Characteristics

    NASA Astrophysics Data System (ADS)

    Ito, Shin-Ichi; Mitsukura, Yasue; Nakamura Miyamura, Hiroko; Saito, Takafumi; Fukumi, Minoru

    EEG is characterized by the unique and individual characteristics. Little research has been done to take into account the individual characteristics when analyzing EEG signals. Often the EEG has frequency components which can describe most of the significant characteristics. Then there is the difference of importance between the analyzed frequency components of the EEG. We think that the importance difference shows the individual characteristics. In this paper, we propose a new EEG extraction method of characteristic vector by a latency structure model in individual characteristics (LSMIC). The LSMIC is the latency structure model, which has personal error as the individual characteristics, based on normal distribution. The real-coded genetic algorithms (RGA) are used for specifying the personal error that is unknown parameter. Moreover we propose an objective estimation method that plots the EEG characteristic vector on a visualization space. Finally, the performance of the proposed method is evaluated using a realistic simulation and applied to a real EEG data. The result of our experiment shows the effectiveness of the proposed method.

  2. Financial accounting for radiology executives.

    PubMed

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

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

  3. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

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

  5. Implementing Replacement Cost Accounting

    DTIC Science & Technology

    1976-12-01

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

  6. Accounting Education in Crisis

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  7. Where Are the Accounting Professors?

    ERIC Educational Resources Information Center

    Chang, Jui-Chin; Sun, Huey-Lian

    2008-01-01

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

  8. Advisory Committee on human radiation experiments. Final report, Supplemental Volume 2. Sources and documentation

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

    NONE

    This volume and its appendixes supplement the Advisory Committee`s final report by reporting how we went about looking for information concerning human radiation experiments and intentional releases, a description of what we found and where we found it, and a finding aid for the information that we collected. This volume begins with an overview of federal records, including general descriptions of the types of records that have been useful and how the federal government handles these records. This is followed by an agency-by-agency account of the discovery process and descriptions of the records reviewed, together with instructions on how tomore » obtain further information from those agencies. There is also a description of other sources of information that have been important, including institutional records, print resources, and nonprint media and interviews. The third part contains brief accounts of ACHRE`s two major contemporary survey projects (these are described in greater detail in the final report and another supplemental volume) and other research activities. The final section describes how the ACHRE information-nation collections were managed and the records that ACHRE created in the course of its work; this constitutes a general finding aid for the materials deposited with the National Archives. The appendices provide brief references to federal records reviewed, descriptions of the accessions that comprise the ACHRE Research Document Collection, and descriptions of the documents selected for individual treatment. Also included are an account of the documentation available for ACHRE meetings, brief abstracts of the almost 4,000 experiments individually described by ACHRE staff, a full bibliography of secondary sources used, and other information.« less

  9. Full cost accounting as a tool for the financial assessment of Pay-As-You-Throw schemes: a case study for the Panorama municipality, Greece.

    PubMed

    Karagiannidis, Avraam; Xirogiannopoulou, Anna; Tchobanoglous, George

    2008-12-01

    In the present paper, implementation scenarios of a Pay-As-You-Throw program were developed and analyzed for the first time in Greece. Firstly, the necessary steps for implementing a Pay-As-You-Throw program were determined. A database was developed for the needs of the full cost accounting method, where all financial and waste-production data were inserted, in order to calculate the unit price of charging for four different implementation scenarios of the "polluter-pays" principle. For each scenario, the input in waste management cost was estimated, as well as the total waste charges for households. Finally, a comparative analysis of the results was performed.

  10. A qualitative and quantitative laser-based computer-aided flow visualization method. M.S. Thesis, 1992 Final Report

    NASA Technical Reports Server (NTRS)

    Canacci, Victor A.; Braun, M. Jack

    1994-01-01

    The experimental approach presented here offers a nonintrusive, qualitative and quantitative evaluation of full field flow patterns applicable in various geometries in a variety of fluids. This Full Flow Field Tracking (FFFT) Particle Image Velocimetry (PIV) technique, by means of particle tracers illuminated by a laser light sheet, offers an alternative to Laser Doppler Velocimetry (LDV), and intrusive systems such as Hot Wire/Film Anemometry. The method makes obtainable the flow patterns, and allows quantitative determination of the velocities, accelerations, and mass flows of an entire flow field. The method uses a computer based digitizing system attached through an imaging board to a low luminosity camera. A customized optical train allows the system to become a long distance microscope (LDM), allowing magnifications of areas of interest ranging up to 100 times. Presented in addition to the method itself, are studies in which the flow patterns and velocities were observed and evaluated in three distinct geometries, with three different working fluids. The first study involved pressure and flow analysis of a brush seal in oil. The next application involved studying the velocity and flow patterns in a cowl lip cooling passage of an air breathing aircraft engine using water as the working fluid. Finally, the method was extended to a study in air to examine the flows in a staggered pin arrangement located on one side of a branched duct.

  11. Accountability: A Bibliography.

    ERIC Educational Resources Information Center

    Hanson, Gordon; Gold, James

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

  12. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

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

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

  13. User Accounts | High-Performance Computing | NREL

    Science.gov Websites

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

  14. Impact of the codec and various QoS methods on the final quality of the transferred voice in an IP network

    NASA Astrophysics Data System (ADS)

    Slavata, Oldřich; Holub, Jan

    2015-02-01

    This paper deals with an analysis of the relation between the codec that is used, the QoS method, and the final voice transmission quality. The Cisco 2811 router is used for adjusting QoS. VoIP client Linphone is used for adjusting the codec. The criterion for transmission quality is the MOS parameter investigated with the ITU-T P.862 PESQ and P.863 POLQA algorithms.

  15. Accountability and Primary Healthcare

    PubMed Central

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

    2014-01-01

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

  16. South Carolina Student Accountability System OSIRIS Instruction Manual.

    ERIC Educational Resources Information Center

    South Carolina State Dept. of Education, Columbia.

    This manual expresses the South Carolina State Department of Education's understanding of the new, computerized school administration system called OSIRIS and the policy regarding its use with the Student Accountability System (SAS). The SAS is a method used to obtain a cumulative headcount of students served in certain programs specified in the…

  17. Teacher and Administrator Views on School Principals' Accountability

    ERIC Educational Resources Information Center

    Argon, Turkan

    2015-01-01

    The current study aims to identify teacher and administrator views regarding primary school principals' accountability. The case study model, a qualitative research method, was adopted in the study using the holistic single-case design. The working group was composed of a total of 56 individuals, 42 teachers and 14 administrators (11 principals…

  18. integIRTy: a method to identify genes altered in cancer by accounting for multiple mechanisms of regulation using item response theory.

    PubMed

    Tong, Pan; Coombes, Kevin R

    2012-11-15

    Identifying genes altered in cancer plays a crucial role in both understanding the mechanism of carcinogenesis and developing novel therapeutics. It is known that there are various mechanisms of regulation that can lead to gene dysfunction, including copy number change, methylation, abnormal expression, mutation and so on. Nowadays, all these types of alterations can be simultaneously interrogated by different types of assays. Although many methods have been proposed to identify altered genes from a single assay, there is no method that can deal with multiple assays accounting for different alteration types systematically. In this article, we propose a novel method, integration using item response theory (integIRTy), to identify altered genes by using item response theory that allows integrated analysis of multiple high-throughput assays. When applied to a single assay, the proposed method is more robust and reliable than conventional methods such as Student's t-test or the Wilcoxon rank-sum test. When used to integrate multiple assays, integIRTy can identify novel-altered genes that cannot be found by looking at individual assay separately. We applied integIRTy to three public cancer datasets (ovarian carcinoma, breast cancer, glioblastoma) for cross-assay type integration which all show encouraging results. The R package integIRTy is available at the web site http://bioinformatics.mdanderson.org/main/OOMPA:Overview. kcoombes@mdanderson.org. Supplementary data are available at Bioinformatics online.

  19. Compressive strength of human openwedges: a selection method

    NASA Astrophysics Data System (ADS)

    Follet, H.; Gotteland, M.; Bardonnet, R.; Sfarghiu, A. M.; Peyrot, J.; Rumelhart, C.

    2004-02-01

    A series of 44 samples of bone wedges of human origin, intended for allograft openwedge osteotomy and obtained without particular precautions during hip arthroplasty were re-examined. After viral inactivity chemical treatment, lyophilisation and radio-sterilisation (intended to produce optimal health safety), the compressive strength, independent of age, sex and the height of the sample (or angle of cut), proved to be too widely dispersed [ 10{-}158 MPa] in the first study. We propose a method for selecting samples which takes into account their geometry (width, length, thicknesses, cortical surface area). Statistical methods (Principal Components Analysis PCA, Hierarchical Cluster Analysis, Multilinear regression) allowed final selection of 29 samples having a mean compressive strength σ_{max} =103 MPa ± 26 and with variation [ 61{-}158 MPa] . These results are equivalent or greater than average materials currently used in openwedge osteotomy.

  20. A Modified Monte Carlo Method for Carrier Transport in Germanium, Free of Isotropic Rates

    NASA Astrophysics Data System (ADS)

    Sundqvist, Kyle

    2010-03-01

    We present a new method for carrier transport simulation, relevant for high-purity germanium < 100 > at a temperature of 40 mK. In this system, the scattering of electrons and holes is dominated by spontaneous phonon emission. Free carriers are always out of equilibrium with the lattice. We must also properly account for directional effects due to band structure, but there are many cautions in the literature about treating germanium in particular. These objections arise because the germanium electron system is anisotropic to an extreme degree, while standard Monte Carlo algorithms maintain a reliance on isotropic, integrated rates. We re-examine Fermi's Golden Rule to produce a Monte Carlo method free of isotropic rates. Traditional Monte Carlo codes implement particle scattering based on an isotropically averaged rate, followed by a separate selection of the particle's final state via a momentum-dependent probability. In our method, the kernel of Fermi's Golden Rule produces analytical, bivariate rates which allow for the simultaneous choice of scatter and final state selection. Energy and momentum are automatically conserved. We compare our results to experimental data.

  1. 4 CFR 28.41 - Explanation, scope and methods.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Explanation, scope and methods. 28.41 Section 28.41 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL... ACCOUNTABILITY OFFICE Procedures Discovery § 28.41 Explanation, scope and methods. (a) Explanation. Discovery is...

  2. Ideas for the Accounting Classroom.

    ERIC Educational Resources Information Center

    Kerby, Debra; Romine, Jeff

    2003-01-01

    Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

  3. 10 CFR 950.37 - Final agreement or final decision.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Final agreement or final decision. 950.37 Section 950.37 Energy DEPARTMENT OF ENERGY STANDBY SUPPORT FOR CERTAIN NUCLEAR PLANT DELAYS Dispute Resolution Process § 950.37 Final agreement or final decision. (a) If the parties reach a Final Agreement on a contract...

  4. The missing link? Testing a schema account of unitization.

    PubMed

    Tibon, Roni; Greve, Andrea; Henson, Richard

    2018-05-09

    Unitization refers to the creation of a new unit from previously distinct items. The concept of unitization has been used to explain how novel pairings between items can be remembered without requiring recollection, by virtue of new, item-like representations that enable familiarity-based retrieval. We tested an alternative account of unitization - a schema account - which suggests that associations between items can be rapidly assimilated into a schema. We used a common operationalization of "unitization" as the difference between two unrelated words being linked by a definition, relative to two words being linked by a sentence, during an initial study phase. During the following relearning phase, a studied word was re-paired with a new word, either related or unrelated to the original associate from study. In a final test phase, memory for the relearned associations was tested. We hypothesized that, if unitized representations act like schemas, then we would observe some generalization to related words, such that memory would be better in the definition than sentence condition for related words, but not for unrelated words. Contrary to the schema hypothesis, evidence favored the null hypothesis of no difference between definition and sentence conditions for related words (Experiment 1), even when each cue was associated with multiple associates, indicating that the associations can be generalized (Experiment 2), or when the schematic information was explicitly re-activated during Relearning (Experiment 3). These results suggest that unitized associations do not generalize to accommodate new information, and therefore provide evidence against the schema account.

  5. International training course on nuclear materials accountability for safeguards purposes

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

    Not Available

    1980-12-01

    The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the firstmore » week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control.« less

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts, transferred accounts, foreign branches and a de minimis number of accounts. 247.723 Section 247... Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number of accounts... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly compensated...

  7. 17 CFR 247.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts, transferred accounts, foreign branches and a de minimis number of accounts. 247.723 Section 247... Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number of accounts... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly compensated...

  8. 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…

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

    PubMed

    McLean, Robert A; Garis, Robert I

    2005-03-01

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

  10. Comparison of measurement methods with a mixed effects procedure accounting for replicated evaluations (COM3PARE): method comparison algorithm implementation for head and neck IGRT positional verification.

    PubMed

    Roy, Anuradha; Fuller, Clifton D; Rosenthal, David I; Thomas, Charles R

    2015-08-28

    Comparison of imaging measurement devices in the absence of a gold-standard comparator remains a vexing problem; especially in scenarios where multiple, non-paired, replicated measurements occur, as in image-guided radiotherapy (IGRT). As the number of commercially available IGRT presents a challenge to determine whether different IGRT methods may be used interchangeably, an unmet need conceptually parsimonious and statistically robust method to evaluate the agreement between two methods with replicated observations. Consequently, we sought to determine, using an previously reported head and neck positional verification dataset, the feasibility and utility of a Comparison of Measurement Methods with the Mixed Effects Procedure Accounting for Replicated Evaluations (COM3PARE), a unified conceptual schema and analytic algorithm based upon Roy's linear mixed effects (LME) model with Kronecker product covariance structure in a doubly multivariate set-up, for IGRT method comparison. An anonymized dataset consisting of 100 paired coordinate (X/ measurements from a sequential series of head and neck cancer patients imaged near-simultaneously with cone beam CT (CBCT) and kilovoltage X-ray (KVX) imaging was used for model implementation. Software-suggested CBCT and KVX shifts for the lateral (X), vertical (Y) and longitudinal (Z) dimensions were evaluated for bias, inter-method (between-subject variation), intra-method (within-subject variation), and overall agreement using with a script implementing COM3PARE with the MIXED procedure of the statistical software package SAS (SAS Institute, Cary, NC, USA). COM3PARE showed statistically significant bias agreement and difference in inter-method between CBCT and KVX was observed in the Z-axis (both p - value<0.01). Intra-method and overall agreement differences were noted as statistically significant for both the X- and Z-axes (all p - value<0.01). Using pre-specified criteria, based on intra-method agreement, CBCT was deemed

  11. Accountability

    ERIC Educational Resources Information Center

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  12. Hierarchical Ensemble Methods for Protein Function Prediction

    PubMed Central

    2014-01-01

    Protein function prediction is a complex multiclass multilabel classification problem, characterized by multiple issues such as the incompleteness of the available annotations, the integration of multiple sources of high dimensional biomolecular data, the unbalance of several functional classes, and the difficulty of univocally determining negative examples. Moreover, the hierarchical relationships between functional classes that characterize both the Gene Ontology and FunCat taxonomies motivate the development of hierarchy-aware prediction methods that showed significantly better performances than hierarchical-unaware “flat” prediction methods. In this paper, we provide a comprehensive review of hierarchical methods for protein function prediction based on ensembles of learning machines. According to this general approach, a separate learning machine is trained to learn a specific functional term and then the resulting predictions are assembled in a “consensus” ensemble decision, taking into account the hierarchical relationships between classes. The main hierarchical ensemble methods proposed in the literature are discussed in the context of existing computational methods for protein function prediction, highlighting their characteristics, advantages, and limitations. Open problems of this exciting research area of computational biology are finally considered, outlining novel perspectives for future research. PMID:25937954

  13. 26 CFR 1.263A-7 - Changing a method of accounting under section 263A.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... regulations thereunder and the various procedures described in this paragraph (c). (4) Anti-abuse rule—(i) In... of accounting under section 263A. (a) Introduction—(1) Purpose. These regulations provide guidance to... these regulations is to provide guidance regarding how taxpayers are to revalue property on hand at the...

  14. 26 CFR 1.451-4 - Accounting for redemption of trading stamps and coupons.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 6 2013-04-01 2013-04-01 false Accounting for redemption of trading stamps and... Included § 1.451-4 Accounting for redemption of trading stamps and coupons. (a) In general—(1) Subtraction from receipts. If an accrual method taxpayer issues trading stamps or premium coupons with sales, or an...

  15. 26 CFR 1.451-4 - Accounting for redemption of trading stamps and coupons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Accounting for redemption of trading stamps and... Included § 1.451-4 Accounting for redemption of trading stamps and coupons. (a) In general—(1) Subtraction from receipts. If an accrual method taxpayer issues trading stamps or premium coupons with sales, or an...

  16. 26 CFR 1.451-4 - Accounting for redemption of trading stamps and coupons.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 6 2014-04-01 2014-04-01 false Accounting for redemption of trading stamps and... Included § 1.451-4 Accounting for redemption of trading stamps and coupons. (a) In general—(1) Subtraction from receipts. If an accrual method taxpayer issues trading stamps or premium coupons with sales, or an...

  17. Evaluating the Effects of Child Savings Accounts Program Participation on Parental Well-Being

    ERIC Educational Resources Information Center

    Okech, David

    2012-01-01

    Objectives: Using baseline and second wave data, the study evaluated the impact of child savings accounts participation on parenting stress, personal mastery, and economic strain with N = 381 lower income parents who decided to join and those who did not join in a child development savings account program. Methods: Structural equation modeling for…

  18. Accounting Education and the Provision of Soft Skills: Implications of the Recent NZICA CA Academic Requirement Changes

    ERIC Educational Resources Information Center

    Low, Mary; Samkin, Grant; Liu, Christina

    2013-01-01

    This research examined the role of accounting education in the provision of soft skills to accounting graduates, and how this may be affected by the recent changes in academic requirements initiated by NZICA. A qualitative research method utilizing in-depth interviews was conducted with accounting graduates, partners of the Big4 accounting firms,…

  19. Medicare and Medicaid; payment for the cost of malpractice insurance--HCFA. Interim final rule with comment period.

    PubMed

    1986-04-01

    In this final rule we are adopting an apportionment methodology for determining reasonable cost reimbursement for hospital malpractice insurance costs. The new apportionment policy for hospitals will divide total malpractice insurance premium cost into two components. The "administrative component," which accounts for 8.5 percent of total premium cost, will be included in the General and Administrative cost center and will be apportioned on the basis of the individual hospital's Medicare utilization rate. The "risk component," which comprises 91.5 percent of total cost, will be apportioned on the basis of a formula that takes into account the individual hospital's utilization as well as the national Medicare patient utilization rate and the national Medicare malpractice loss ratio (as adjusted to account for associated claims handling costs). Effectively, the "scaling factor formula" will relate the national utilization rate to the adjusted national loss ratio. As a hospital's own utilization rate exceeds or falls below the national utilization rate, the risk component will be reimbursed on the basis of a "scaling factor" that is more or less than the national Medicare malpractice loss ratio. Different apportionment policies are being adopted for Medicare skilled nursing facilities and for providers of services under the Medicaid and Maternal and Child Health programs. This final rule replaces our current apportionment policy for reimbursement of malpractice insurance costs and is applicable, subject to the rules of reopening and administrative finality, to cost reporting periods beginning on or after July 1, 1979.

  20. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on the...

  1. China CO2 emission accounts 1997–2015

    PubMed Central

    Shan, Yuli; Guan, Dabo; Zheng, Heran; Ou, Jiamin; Li, Yuan; Meng, Jing; Mi, Zhifu; Liu, Zhu; Zhang, Qiang

    2018-01-01

    China is the world’s top energy consumer and CO2 emitter, accounting for 30% of global emissions. Compiling an accurate accounting of China’s CO2 emissions is the first step in implementing reduction policies. However, no annual, officially published emissions data exist for China. The current emissions estimated by academic institutes and scholars exhibit great discrepancies. The gap between the different emissions estimates is approximately equal to the total emissions of the Russian Federation (the 4th highest emitter globally) in 2011. In this study, we constructed the time-series of CO2 emission inventories for China and its 30 provinces. We followed the Intergovernmental Panel on Climate Change (IPCC) emissions accounting method with a territorial administrative scope. The inventories include energy-related emissions (17 fossil fuels in 47 sectors) and process-related emissions (cement production). The first version of our dataset presents emission inventories from 1997 to 2015. We will update the dataset annually. The uniformly formatted emission inventories provide data support for further emission-related research as well as emissions reduction policy-making in China. PMID:29337312

  2. A Two-Step Method to Identify Positive Deviant Physician Organizations of Accountable Care Organizations with Robust Performance Management Systems.

    PubMed

    Pimperl, Alexander F; Rodriguez, Hector P; Schmittdiel, Julie A; Shortell, Stephen M

    2018-06-01

    To identify positive deviant (PD) physician organizations of Accountable Care Organizations (ACOs) with robust performance management systems (PMSYS). Third National Survey of Physician Organizations (NSPO3, n = 1,398). Organizational and external factors from NSPO3 were analyzed. Linear regression estimated the association of internal and contextual factors on PMSYS. Two cutpoints (75th/90th percentiles) identified PDs with the largest residuals and highest PMSYS scores. A total of 65 and 41 PDs were identified using 75th and 90th percentiles cutpoints, respectively. The 90th percentile more strongly differentiated PDs from non-PDs. Having a high proportion of vulnerable patients appears to constrain PMSYS development. Our PD identification method increases the likelihood that PD organizations selected for in-depth inquiry are high-performing organizations that exceed expectations. © Health Research and Educational Trust.

  3. The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting

    ERIC Educational Resources Information Center

    Carrington, Linda G.

    2012-01-01

    Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

  4. Academic Performance in Introductory Accounting: Do Learning Styles Matter?

    ERIC Educational Resources Information Center

    Tan, Lin Mei; Laswad, Fawzi

    2015-01-01

    This study examines the impact of learning styles on academic performance using major assessment methods (examinations and assignments including multiple-choice and constructed response questions (CRQs)) in an introductory accounting course. Students' learning styles were assessed using Kolb's Learning Style Inventory Version 3.1. The results…

  5. Critical and Reflective Thinking in an Intermediate Financial Accounting Course: An Action Research Study

    ERIC Educational Resources Information Center

    Cobb, Janice Lynn

    2017-01-01

    Accounting professionals have consistently called for educators to develop curriculum designed to encourage students to develop intellectual skills. The purpose of this action research study was to develop and implement an instructional method that requires intermediate financial accounting (IFA) students to consistently practice higher order…

  6. Hysteretic behavior using the explicit material point method

    NASA Astrophysics Data System (ADS)

    Sofianos, Christos D.; Koumousis, Vlasis K.

    2018-05-01

    The material point method (MPM) is an advancement of particle in cell method, in which Lagrangian bodies are discretized by a number of material points that hold all the properties and the state of the material. All internal variables, stress, strain, velocity, etc., which specify the current state, and are required to advance the solution, are stored in the material points. A background grid is employed to solve the governing equations by interpolating the material point data to the grid. The derived momentum conservation equations are solved at the grid nodes and information is transferred back to the material points and the background grid is reset, ready to handle the next iteration. In this work, the standard explicit MPM is extended to account for smooth elastoplastic material behavior with mixed isotropic and kinematic hardening and stiffness and strength degradation. The strains are decomposed into an elastic and an inelastic part according to the strain decomposition rule. To account for the different phases during elastic loading or unloading and smoothening the transition from the elastic to inelastic regime, two Heaviside-type functions are introduced. These act as switches and incorporate the yield function and the hardening laws to control the whole cyclic behavior. A single expression is thus established for the plastic multiplier for the whole range of stresses. This overpasses the need for a piecewise approach and a demanding bookkeeping mechanism especially when multilinear models are concerned that account for stiffness and strength degradation. The final form of the constitutive stress rate-strain rate relation incorporates the tangent modulus of elasticity, which now includes the Heaviside functions and gathers all the governing behavior, facilitating considerably the simulation of nonlinear response in the MPM framework. Numerical results are presented that validate the proposed formulation in the context of the MPM in comparison with finite

  7. 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.

  8. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according to...

  9. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...

  10. 77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ... Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts and Subcontracts... Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board. ACTION: Proposed rule. SUMMARY... J. M. Wong, Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: Raymond_wong...

  11. Accounting For Gains And Orientations In Polarimetric SAR

    NASA Technical Reports Server (NTRS)

    Freeman, Anthony

    1992-01-01

    Calibration method accounts for characteristics of real radar equipment invalidating standard 2 X 2 complex-amplitude R (receiving) and T (transmitting) matrices. Overall gain in each combination of transmitting and receiving channels assumed different even when only one transmitter and one receiver used. One characterizes departure of polarimetric Synthetic Aperture Radar (SAR) system from simple 2 X 2 model in terms of single parameter used to transform measurements into format compatible with simple 2 X 2 model. Data processed by applicable one of several prior methods based on simple model.

  12. An efficient constraint to account for mistuning effects in the optimal design of engine rotors

    NASA Technical Reports Server (NTRS)

    Murthy, Durbha V.; Pierre, Christophe; Ottarsson, Gisli

    1992-01-01

    Blade-to-blade differences in structural properties, unavoidable in practice due to manufacturing tolerances, can have significant influence on the vibratory response of engine rotor blade. Accounting for these differences, also known as mistuning, in design and in optimization procedures is generally not possible. This note presents an easily calculated constraint that can be used in design and optimization procedures to control the sensitivity of final designs to mistuning.

  13. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  14. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and...-REGULATION S-K Financial Information § 229.304 (Item 304) Changes in and disagreements with accountants on... subsequent interim period, an independent accountant who was previously engaged as the principal accountant...

  15. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and...-REGULATION S-K Financial Information § 229.304 (Item 304) Changes in and disagreements with accountants on... subsequent interim period, an independent accountant who was previously engaged as the principal accountant...

  16. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and...-REGULATION S-K Financial Information § 229.304 (Item 304) Changes in and disagreements with accountants on... subsequent interim period, an independent accountant who was previously engaged as the principal accountant...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and...-REGULATION S-K Financial Information § 229.304 (Item 304) Changes in and disagreements with accountants on... subsequent interim period, an independent accountant who was previously engaged as the principal accountant...

  18. Evaluating Bayesian spatial methods for modelling species distributions with clumped and restricted occurrence data.

    PubMed

    Redding, David W; Lucas, Tim C D; Blackburn, Tim M; Jones, Kate E

    2017-01-01

    Statistical approaches for inferring the spatial distribution of taxa (Species Distribution Models, SDMs) commonly rely on available occurrence data, which is often clumped and geographically restricted. Although available SDM methods address some of these factors, they could be more directly and accurately modelled using a spatially-explicit approach. Software to fit models with spatial autocorrelation parameters in SDMs are now widely available, but whether such approaches for inferring SDMs aid predictions compared to other methodologies is unknown. Here, within a simulated environment using 1000 generated species' ranges, we compared the performance of two commonly used non-spatial SDM methods (Maximum Entropy Modelling, MAXENT and boosted regression trees, BRT), to a spatial Bayesian SDM method (fitted using R-INLA), when the underlying data exhibit varying combinations of clumping and geographic restriction. Finally, we tested how any recommended methodological settings designed to account for spatially non-random patterns in the data impact inference. Spatial Bayesian SDM method was the most consistently accurate method, being in the top 2 most accurate methods in 7 out of 8 data sampling scenarios. Within high-coverage sample datasets, all methods performed fairly similarly. When sampling points were randomly spread, BRT had a 1-3% greater accuracy over the other methods and when samples were clumped, the spatial Bayesian SDM method had a 4%-8% better AUC score. Alternatively, when sampling points were restricted to a small section of the true range all methods were on average 10-12% less accurate, with greater variation among the methods. Model inference under the recommended settings to account for autocorrelation was not impacted by clumping or restriction of data, except for the complexity of the spatial regression term in the spatial Bayesian model. Methods, such as those made available by R-INLA, can be successfully used to account for spatial

  19. How to Professionalize Accounting Programs

    ERIC Educational Resources Information Center

    Allyn, Robert G.

    1977-01-01

    The author, a certified public accountant on the State Board for Public Accountancy of New York, Discusses education and training programs to "professionalize" accounting, particularly the need for innovative learning modules that integrate the traditional sequence of courses in baccalaureate programs. (MF)

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

    PubMed

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

    2014-12-01

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

  1. 12 CFR 218.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and Banking... accounts, transferred accounts, foreign branches and a de minimis number of accounts. (a) Short-term... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly compensated...

  2. 12 CFR 218.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and Banking... accounts, transferred accounts, foreign branches and a de minimis number of accounts. (a) Short-term... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly compensated...

  3. Color digital halftoning taking colorimetric color reproduction into account

    NASA Astrophysics Data System (ADS)

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

    1996-01-01

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

  4. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time...). Deficiency is the amount of a negative balance in an escrow account. As noted in § 3500.17(f), if a servicer... escrow account. Escrow account means any account that a servicer establishes or controls on behalf of a...

  5. 49 CFR 1253.10 - Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Accounts. Accounts shall be kept by each conference, bureau, committee, or other organization subject to... the accounts. All receipts shall be supported by records, including records showing the basis for charges to members. All disbursements shall be supported by vouchers, payrolls, canceled checks, and other...

  6. Accounting Students Are Unable to Recognize the Various Types of Accounting Functions.

    ERIC Educational Resources Information Center

    Frank, Gary B.; And Others

    1989-01-01

    The authors discuss 258 undergraduate business majors' perceptions of the nature and uses of financial and managerial accounting. Perceptions were measured with Stapel Scales constructed on 11 descriptive statements. Findings indicated that students distinguish between financial and managerial accounting, but that they do not view the two as…

  7. Closing the wedge: Search strategies for extended Higgs sectors with heavy flavor final states

    DOE PAGES

    Gori, Stefania; Kim, Ian-Woo; Shah, Nausheen R.; ...

    2016-04-29

    We consider search strategies for an extended Higgs sector at the high-luminosity LHC14 utilizing multitop final states. In the framework of a two Higgs doublet model, the purely top final states (more » $$t\\bar{t}$$, 4t) are important channels for heavy Higgs bosons with masses in the wedge above 2m t and at low values of tanβ, while a 2b2t final state is most relevant at moderate values of tanβ. We find, in the $$t\\bar{t}$$ H channel, with H→$$t\\bar{t}$$, that both single and three lepton final states can provide statistically significant constraints at low values of tanβ for mA as high as ~750 GeV. When systematics on the $$t\\bar{t}$$ background are taken into account, however, the three lepton final state is more powerful, though the precise constraint depends fairly sensitively on lepton fake rates. We also find that neither 2b2t nor $$t\\bar{t}$$ final states provide constraints on additional heavy Higgs bosons with couplings to tops smaller than the top Yukawa due to expected systematic uncertainties in the tt background.« less

  8. Taking side effects into account for HIV medication.

    PubMed

    Costanza, Vicente; Rivadeneira, Pablo S; Biafore, Federico L; D'Attellis, Carlos E

    2010-09-01

    A control-theoretic approach to the problem of designing "low-side-effects" therapies for HIV patients based on highly active drugs is substantiated here. The evolution of side effects during treatment is modeled by an extra differential equation coupled to the dynamics of virions, healthy T-cells, and infected ones. The new equation reflects the dependence of collateral damages on the amount of each dose administered to the patient and on the evolution of the viral load detected by periodical blood analysis. The cost objective accounts for recommended bounds on healthy cells and virions, and also penalizes the appearance of collateral morbidities caused by the medication. The optimization problem is solved by a hybrid dynamic programming scheme that adhere to discrete-time observation and control actions, but by maintaining the continuous-time setup for predicting states and side effects. The resulting optimal strategies employ less drugs than those prescribed by previous optimization studies, but maintaining high doses at the beginning and the end of each period of six months. If an inverse discount rate is applied to favor early actions, and under a mild penalization of the final viral load, then the optimal doses are found to be high at the beginning and decrease afterward, thus causing an apparent stabilization of the main variables. But in this case, the final viral load turns higher than acceptable.

  9. Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

    ERIC Educational Resources Information Center

    Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

    2014-01-01

    Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

  10. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... representation under § 97.416, the Administrator will establish a compliance account for the TR NOX Annual source for which the certificate of representation was submitted, unless the source already has a compliance... such persons and that each such person shall be fully bound by my representations, actions, inactions...

  11. Sensing Attribute Weights: A Novel Basic Belief Assignment Method

    PubMed Central

    Jiang, Wen; Zhuang, Miaoyan; Xie, Chunhe; Wu, Jun

    2017-01-01

    Dempster–Shafer evidence theory is widely used in many soft sensors data fusion systems on account of its good performance for handling the uncertainty information of soft sensors. However, how to determine basic belief assignment (BBA) is still an open issue. The existing methods to determine BBA do not consider the reliability of each attribute; at the same time, they cannot effectively determine BBA in the open world. In this paper, based on attribute weights, a novel method to determine BBA is proposed not only in the closed world, but also in the open world. The Gaussian model of each attribute is built using the training samples firstly. Second, the similarity between the test sample and the attribute model is measured based on the Gaussian membership functions. Then, the attribute weights are generated using the overlap degree among the classes. Finally, BBA is determined according to the sensed attribute weights. Several examples with small datasets show the validity of the proposed method. PMID:28358325

  12. Sensing Attribute Weights: A Novel Basic Belief Assignment Method.

    PubMed

    Jiang, Wen; Zhuang, Miaoyan; Xie, Chunhe; Wu, Jun

    2017-03-30

    Dempster-Shafer evidence theory is widely used in many soft sensors data fusion systems on account of its good performance for handling the uncertainty information of soft sensors. However, how to determine basic belief assignment (BBA) is still an open issue. The existing methods to determine BBA do not consider the reliability of each attribute; at the same time, they cannot effectively determine BBA in the open world. In this paper, based on attribute weights, a novel method to determine BBA is proposed not only in the closed world, but also in the open world. The Gaussian model of each attribute is built using the training samples firstly. Second, the similarity between the test sample and the attribute model is measured based on the Gaussian membership functions. Then, the attribute weights are generated using the overlap degree among the classes. Finally, BBA is determined according to the sensed attribute weights. Several examples with small datasets show the validity of the proposed method.

  13. Pre- and Post-Head Processing for Single- and Double-Scrambled Sentences of a Head-Final Language as Measured by the Eye Tracking Method

    ERIC Educational Resources Information Center

    Tamaoka, Katsuo; Asano, Michiko; Miyaoka, Yayoi; Yokosawa, Kazuhiko

    2014-01-01

    Using the eye-tracking method, the present study depicted pre- and post-head processing for simple scrambled sentences of head-final languages. Three versions of simple Japanese active sentences with ditransitive verbs were used: namely, (1) SO[subscript 1]O[subscript 2]V canonical, (2) SO[subscript 2]O[subscript 1]V single-scrambled, and (3)…

  14. Accounting Systems for School Districts.

    ERIC Educational Resources Information Center

    Atwood, E. Barrett, Jr.

    1983-01-01

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

  15. Accountability: A Mosaic Image

    ERIC Educational Resources Information Center

    Turner, Teri

    1977-01-01

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

  16. 25 CFR 115.801 - How often will a tribe receive information about its trust account(s)?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... a tribe receive information about its trust account(s)? The OTFM is required to provide each tribe... 25 Indians 1 2010-04-01 2010-04-01 false How often will a tribe receive information about its trust account(s)? 115.801 Section 115.801 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

  17. Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards

    DTIC Science & Technology

    1999-01-11

    20301-1900. The identity of each writer and caller is fully protected. Acronyms ACO CAM CAS CO DCAA DCMC DFARS FAR FAO FMIS GAAP GAAS...Accounting Principles ( GAAP ) and accounting methods accepted for income tax purposes by the Internal Revenue Service. The purpose of GAAP is to report cost...information for financial statement purposes GAAP was developed primarily for stockholder use and protection, not to control expenditures on

  18. Listening to Student Views on the Transition from Work Placement to the Final Year

    ERIC Educational Resources Information Center

    Anderson, Pamela; Novakovic, Yvonne

    2017-01-01

    This paper addresses a gap in the literature on student work placements, specifically the challenges of returning to final-year study after a year out. We focus on students in an Accountancy and Finance Department at one UK University who alerted us to the ways in which they struggled during the transition back to full-time study. Their accounts…

  19. 48 CFR 204.7107 - Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...

  20. 48 CFR 204.7107 - Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...

  1. 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.

  2. Technique and final cause in psychoanalysis: four ways of looking at one moment.

    PubMed

    Lear, Jonathan

    2009-12-01

    This paper argues that if one considers just a single clinical moment there may be no principled way to choose among different approaches to psychoanalytic technique. One must in addition take into account what Aristotle called the final cause of psychoanalysis, which this paper argues is freedom. However, freedom is itself an open-ended concept with many aspects that need to be explored and developed from a psychoanalytic perspective. This paper considers one analytic moment from the perspectives of the techniques of Paul Gray, Hans Loewald, the contemporary Kleinians and Jacques Lacan. It argues that, if we are to evaluate these techniques, we must take into account the different conceptions of freedom they are trying to facilitate.

  3. Strengthening Methods for Assessing Students' Metahistorical Conceptions: Initial Development of the Historical Account Differences Survey

    ERIC Educational Resources Information Center

    O'Neill, D. Kevin; Guloy, Sheryl; Sensoy, Özlem

    2014-01-01

    To prepare students for participation in a pluralistic, democratic society, history curriculum should help them develop mature ideas about why multiple accounts of the same events exist. But how can we know if we are successful? In this article, we describe work on the design, validation, and piloting of a paper-and-pencil instrument called the…

  4. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... telephone companies). (a) The expenses in this account are classified as follows: (1) Other Information... 47 Telecommunication 2 2010-10-01 2010-10-01 false Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone...

  5. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... representation under § 97.616, the Administrator will establish a compliance account for the TR SO2 Group 1 source for which the certificate of representation was submitted, unless the source already has a... such persons and that each such person shall be fully bound by my representations, actions, inactions...

  6. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... representation under § 97.716, the Administrator will establish a compliance account for the TR SO2 Group 2 source for which the certificate of representation was submitted, unless the source already has a... such persons and that each such person shall be fully bound by my representations, actions, inactions...

  7. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... representation under § 97.516, the Administrator will establish a compliance account for the TR NOX Ozone Season source for which the certificate of representation was submitted, unless the source already has a... Program on behalf of such persons and that each such person shall be fully bound by my representations...

  8. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367...

  9. Accountability among Baccalaureate Nursing Students: Definitions, Perceptions, and Engagement Practices of Accountability

    ERIC Educational Resources Information Center

    Ort, Jennifer Ann

    2016-01-01

    To ensure optimal patient care an especially high level of accountability is required when entering the workforce. The purpose of this qualitative study was to explore, describe, and define perceptions of accountability as described by sophomore and senior nursing students in two baccalaureate nursing programs. The research questions aimed to (a)…

  10. A New Equivalence Theory Method for Treating Doubly Heterogeneous Fuel - I. Theory

    DOE PAGES

    Williams, Mark L.; Lee, Deokjung; Choi, Sooyoung

    2015-03-04

    A new methodology has been developed to treat resonance self-shielding in doubly heterogeneous very high temperature gas-cooled reactor systems in which the fuel compact region of a reactor lattice consists of small fuel grains dispersed in a graphite matrix. This new method first homogenizes the fuel grain and matrix materials using an analytically derived disadvantage factor from a two-region problem with equivalence theory and intermediate resonance method. This disadvantage factor accounts for spatial self-shielding effects inside each grain within the framework of an infinite array of grains. Then the homogenized fuel compact is self-shielded using a Bondarenko method to accountmore » for interactions between the fuel compact regions in the fuel lattice. In the final form of the equations for actual implementations, the double-heterogeneity effects are accounted for by simply using a modified definition of a background cross section, which includes geometry parameters and cross sections for both the grain and fuel compact regions. With the new method, the doubly heterogeneous resonance self-shielding effect can be treated easily even with legacy codes programmed only for a singly heterogeneous system by simple modifications in the background cross section for resonance integral interpolations. This paper presents a detailed derivation of the new method and a sensitivity study of double-heterogeneity parameters introduced during the derivation. The implementation of the method and verification results for various test cases are presented in the companion paper.« less

  11. An Accounting Writing Proficiency Survey

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  12. User-Oriented Project Accounting System.

    ERIC Educational Resources Information Center

    Hess, Larry G.; Alcorn, Lisa S.

    1990-01-01

    The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

  13. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...

  14. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order. Any...

  15. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ... financial accounting practices and internal controls. Consistency will be better served by all companies... such as the ownership and control of the company, and whether the contractor's accounting activities... argues that there must be some type of accounting system in foreign entities to ensure that billings...

  16. Qualitative research in critical care: Has its time finally come?

    PubMed Central

    A Foëx, Bernard

    2015-01-01

    As clinicians, we are well acquainted with using randomised controlled trials, case–control studies and cohort studies together with p-values, odds ratios and confidence intervals to understand and improve the way in which we care for our patients. We have a degree of familiarity, trust and confidence with well-performed scientific quantitative studies in critical care and we make a judgment about our practice based on their recommendations. The same cannot be said of qualitative research, and its use accounts for only a small proportion of published studies in critical care. There are many research questions in our environment that lend themselves to a qualitative research design. Our positivistic education as doctors potentially incites distrust towards such studies and, as such, they are seldom undertaken in our units. We aim to describe and discuss the differences between quantitative and qualitative research with focus being given to common misunderstandings and misconceptions. An overview of the methods of data collection and analysis is provided with references towards published qualitative studies in critical care. Finally, we provide pragmatic and practical instruction and guidance for those wishing to undertake their own qualitative study in critical care. PMID:28979479

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

    NASA Astrophysics Data System (ADS)

    Morton de Lachapelle, David; Challet, Damien

    2010-07-01

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

  18. 25 CFR 115.615 - How long after the hearing will BIA make its final decision?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false How long after the hearing will BIA make its final decision? 115.615 Section 115.615 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Hearing Process for Restricting an IIM...

  19. 25 CFR 115.615 - How long after the hearing will BIA make its final decision?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false How long after the hearing will BIA make its final decision? 115.615 Section 115.615 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Hearing Process for Restricting an IIM...

  20. 25 CFR 115.615 - How long after the hearing will BIA make its final decision?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How long after the hearing will BIA make its final decision? 115.615 Section 115.615 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Hearing Process for Restricting an IIM...