Sample records for accounting principles gaap

  1. Accounting Principles 30G. Interim Guide.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

  2. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The accounting provisions contained in this part are based on generally accepted accounting principles (GAAP...

  3. Getting to Know Governmental GAAP.

    ERIC Educational Resources Information Center

    Bissell, George E.

    1987-01-01

    Presents the history and an overview of how generally accepted accounting principles (GAAP) are established and by what process the standards are created. School business officials are invited to participate in the Governmental Accounting Standards Board (GASB), established as the standard setting body for state and local governments. (MLF)

  4. Model Legislation for GAAP and GASB.

    ERIC Educational Resources Information Center

    Bissell, George E.

    1987-01-01

    The use of generally accepted accounting principles (GAAP) by all state and local governments may require legislation. Findings from a survey of states to get data on current accounting and financial reporting practices are summarized. Model legislation to provide uniformity in accounting and reporting is presented. (MLF)

  5. 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.

  6. 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...

  7. 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

  8. 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...

  9. Human and Viral Golgi Anti-apoptotic Proteins (GAAPs) Oligomerize via Different Mechanisms and Monomeric GAAP Inhibits Apoptosis and Modulates Calcium*

    PubMed Central

    Saraiva, Nuno; Prole, David L.; Carrara, Guia; de Motes, Carlos Maluquer; Johnson, Benjamin F.; Byrne, Bernadette; Taylor, Colin W.; Smith, Geoffrey L.

    2013-01-01

    Golgi anti-apoptotic proteins (GAAPs) are hydrophobic proteins resident in membranes of the Golgi complex. They protect cells from a range of apoptotic stimuli, reduce the Ca2+ content of intracellular stores, and regulate Ca2+ fluxes. GAAP was discovered in camelpox virus, but it is highly conserved throughout evolution and encoded by all eukaryote genomes examined. GAAPs are part of the transmembrane Bax inhibitor-containing motif (TMBIM) family that also includes other anti-apoptotic and Ca2+-modulating membrane proteins. Most TMBIM members show multiple bands when analyzed by SDS-PAGE, suggesting that they may be oligomeric. However, the molecular mechanisms of oligomerization, the native state of GAAPs in living cells and the functional significance of oligomerization have not been addressed. TMBIM members are thought to have evolved from an ancestral GAAP. Two different GAAPs, human (h) and viral (v)GAAP were therefore selected as models to examine oligomerization of TMBIM family members. We show that both hGAAP and vGAAP in their native states form oligomers and that oligomerization is pH-dependent. Surprisingly, hGAAP and vGAAP do not share the same oligomerization mechanism. Oligomerization of hGAAP is independent of cysteines, but oligomerization of vGAAP depends on cysteines 9 and 60. A mutant vGAAP that is unable to oligomerize revealed that monomeric vGAAP retains both its anti-apoptotic function and its effect on intracellular Ca2+ stores. In conclusion, GAAP can oligomerize in a pH-regulated manner, and monomeric GAAP is functional. PMID:23508950

  10. Assessing Quality of Data Standards: Framework and Illustration Using XBRL GAAP Taxonomy

    NASA Astrophysics Data System (ADS)

    Zhu, Hongwei; Wu, Harris

    The primary purpose of data standards or metadata schemas is to improve the interoperability of data created by multiple standard users. Given the high cost of developing data standards, it is desirable to assess the quality of data standards. We develop a set of metrics and a framework for assessing data standard quality. The metrics include completeness and relevancy. Standard quality can also be indirectly measured by assessing interoperability of data instances. We evaluate the framework using data from the financial sector: the XBRL (eXtensible Business Reporting Language) GAAP (Generally Accepted Accounting Principles) taxonomy and US Securities and Exchange Commission (SEC) filings produced using the taxonomy by approximately 500 companies. The results show that the framework is useful and effective. Our analysis also reveals quality issues of the GAAP taxonomy and provides useful feedback to taxonomy users. The SEC has mandated that all publicly listed companies must submit their filings using XBRL. Our findings are timely and have practical implications that will ultimately help improve the quality of financial data.

  11. 46 CFR 403.100 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

  12. The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

    ERIC Educational Resources Information Center

    Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

    2011-01-01

    Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

  13. The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

    ERIC Educational Resources Information Center

    Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

    2011-01-01

    According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

  14. 75 FR 60287 - Treatment by the Federal Deposit Insurance Corporation as Conservator or Receiver of Financial...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-30

    ... conditions for sale accounting treatment under generally accepted accounting principles (``GAAP''). The rule... securitization participants. Modifications to GAAP Accounting Standards On June 12, 2009, the Financial Accounting Standards Board (``FASB'') finalized modifications to GAAP through Statement of Financial...

  15. 12 CFR 741.6 - Financial and statistical and other reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... greater, but may reflect regulatory accounting principles other than GAAP if the credit union has total.... GAAP means generally accepted accounting principles, as defined in § 715.2(e) of this chapter. GAAP is... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Financial and statistical and other reports...

  16. 7 CFR 1773.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounting principles (GAAP) and for determining whether the borrower has complied with applicable laws...”. GAAP means generally accepted accounting principles. GAGAS means generally accepted government auditing... an asset resulting from an action of a regulator as prescribed in Statement of Financial Accounting...

  17. 75 FR 9493 - Commission Statement in Support of Convergence and Global Accounting Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ...The Securities and Exchange Commission (the ``Commission'') is publishing this statement to provide an update regarding its consideration of global accounting standards, including its continued support for the convergence of U.S. Generally Accepted Accounting Principles (``U.S. GAAP'') and International Financial Reporting Standards (``IFRS'') and the implications of convergence with respect to the Commission's ongoing consideration of incorporating IFRS into the financial reporting system for U.S. issuers.

  18. 75 FR 934 - Treatment by the Federal Deposit Insurance Corporation as Conservator or Receiver of Financial...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-07

    ... accounting principles (``GAAP''). The rule was a clarification, rather than a limitation, of the repudiation... has created uncertainty for securitization participants. On June 12, 2009, the Financial Accounting Standards Board (``FASB'') finalized modifications to GAAP through Statement of Financial Accounting...

  19. 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

  20. 2000 CENSUS Analysis of Fiscal Year 2000 Budget and Internal Control Weaknesses at the U.S. Census Bureau

    DTIC Science & Technology

    2001-12-01

    Act of 1996 FMFIA Federal Managers’ Financial Integrity Act of 1982 FTE full-time equivalent GAAP generally...statements.11 This guidance requires that financial statements be prepared in accordance with U.S. generally accepted accounting principles ( GAAP )12 and the...Federal Financial Statements. 12The Federal Accounting Standards Advisory Board promulgates GAAP for federal government entities. Annual Financial

  1. Financial Management: Independent Examination of the Rights to U.S. Army Corps of Engineers Buildings and Other Structures

    DTIC Science & Technology

    2005-03-25

    of Defense Financial Management Regulation DoD IG Department of Defense Inspector General FAS Financial Accounting Standards GAAP Generally Accepted...Sheet. The net book value represents the difference between the historical acquisition (book) cost and the associated accumulated depreciation of the...not corrected. Criteria Generally Accepted Accounting Principles ( GAAP ). GAAP describes assertions as representations by management that are

  2. 76 FR 72459 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-23

    ... discloses or releases financial information in a manner that is calculated or presented other than in accordance with generally accepted accounting principles (``GAAP'') to provide a reconciliation of the non-GAAP financial information to the most directly comparable GAAP financial measure. Regulation G...

  3. DOD Financial Management: Marine Corps Statement of Budgetary Resources Audit Results and Lessons Learned

    DTIC Science & Technology

    2011-09-01

    Management Regulation FOS Family of Systems FRD Functional Requirements Document GAAP Generally Accepted Accounting Principles GDA Global Data...Defense Authorization Act (NDAA) for Fiscal Year 2010 mandated that DOD be prepared to validate (certify) that its consolidated financial...accounting principles ( GAAP ) for the federal government. The SBR is designed to provide information on authorized budgeted spending authority and links to

  4. 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)

  5. The Uniform Cost Accounting System and Stabilized Rates at Anniston Army Depot, Anniston, Alabama.

    DTIC Science & Technology

    1985-12-01

    Requirements DoD Department of Defense EIMDR End Item Materiel Data Record - FY Fiscal Year 9 *4N GAAP Generally Accepted Accounting Principles GAE...objec- tive of enhancing customer convenience by holding depot bill- ing rates constant throughout the fiscal year. However, they have done so at the...stabilized rate. The Department of the Army’s decision to hold the unit cost of the D160Al to $91,144 in June of 1976 further compounded the situation

  6. 75 FR 12962 - Transitional Safe Harbor Protection for Treatment by the Federal Deposit Insurance Corporation as...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-18

    ... be affected by recent changes to generally accepted accounting principles. In effect, the Final Rule... complied with the preexisting requirements under generally accepted accounting principles in effect prior... accounting principles (``GAAP''). The rule was a clarification, rather than a limitation, of the repudiation...

  7. Integrating Computer Concepts into Principles of Accounting.

    ERIC Educational Resources Information Center

    Beck, Henry J.; Parrish, Roy James, Jr.

    A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3)…

  8. GAAP: Genome-organization-framework-Assisted Assembly Pipeline for prokaryotic genomes.

    PubMed

    Yuan, Lina; Yu, Yang; Zhu, Yanmin; Li, Yulai; Li, Changqing; Li, Rujiao; Ma, Qin; Siu, Gilman Kit-Hang; Yu, Jun; Jiang, Taijiao; Xiao, Jingfa; Kang, Yu

    2017-01-25

    Next-generation sequencing (NGS) technologies have greatly promoted the genomic study of prokaryotes. However, highly fragmented assemblies due to short reads from NGS are still a limiting factor in gaining insights into the genome biology. Reference-assisted tools are promising in genome assembly, but tend to result in false assembly when the assigned reference has extensive rearrangements. Herein, we present GAAP, a genome assembly pipeline for scaffolding based on core-gene-defined Genome Organizational Framework (cGOF) described in our previous study. Instead of assigning references, we use the multiple-reference-derived cGOFs as indexes to assist in order and orientation of the scaffolds and build a skeleton structure, and then use read pairs to extend scaffolds, called local scaffolding, and distinguish between true and chimeric adjacencies in the scaffolds. In our performance tests using both empirical and simulated data of 15 genomes in six species with diverse genome size, complexity, and all three categories of cGOFs, GAAP outcompetes or achieves comparable results when compared to three other reference-assisted programs, AlignGraph, Ragout and MeDuSa. GAAP uses both cGOF and pair-end reads to create assemblies in genomic scale, and performs better than the currently available reference-assisted assembly tools as it recovers more assemblies and makes fewer false locations, especially for species with extensive rearranged genomes. Our method is a promising solution for reconstruction of genome sequence from short reads of NGS.

  9. 14 CFR 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... Recipient (See clause entitled “Resource Sharing Requirements”) shall be governed by the FAR cost principles...

  10. DOD Financial Management: Actions Under Way Need to Be Successfully Completed to Address Long-standing Funds Control Weaknesses

    DTIC Science & Technology

    2014-04-01

    FISCAM Federal Information System Controls Audit Manual FMFIA Federal Managers’ Financial Integrity Act FMR Financial Management Regulation GAAP ...rules are incorporated into generally accepted accounting principles ( GAAP ) for the federal government. For additional information on the two methods of...to hold executive branch officials accountable for proper use of budgetary resources, and to ensure proper stewardship and transparency of the use

  11. 77 FR 4384 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-27

    .... 78a et seq.) requires Exchange Act registrants that disclose or release financial information in a manner that is calculated or presented other than in accordance with generally accepted accounting principles (``GAAP'') to provide a reconciliation of the non-GAAP financial information to the most directly...

  12. Major Changes in Governmental GAAP.

    ERIC Educational Resources Information Center

    Piotrowski, Craig L.

    1988-01-01

    The Governmental Accounting Standards Board (GASB) is the standard-setting body for establishing generally accepted accounting principles for school systems and all state and local governments. A brief summary of a statement prepared by GASB's staff outlines the proposed changes in school accounting and financial reporting. (MLF)

  13. 17 CFR 244.100 - General rules regarding disclosure of non-GAAP financial measures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (2) A reconciliation (by schedule or other clearly understandable method), which shall be quantitative for historical non-GAAP measures presented, and quantitative, to the extent available without...

  14. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING... reports to the Farm Credit Administration, in accordance with generally accepted accounting principles... management and the Farm Credit Administration, in accordance with generally accepted accounting principles...

  15. 76 FR 81933 - Agency Information Collection Activities Regarding Savings and Loan Holding Companies...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-29

    ... accounting principles (SAP) financial statements. The proposal also stated that there could be a few SLHCs... Generally Accepted Accounting Principles (``GAAP'') financial statements that are consolidated at the top... approved by the Board will provide data to analyze the overall financial condition of most SLHCs to ensure...

  16. 77 FR 61050 - Agency Information Collection Activities; Proposed Information Collection; Comment Request; Leasing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-05

    ... value of the property is recorded in accordance with generally accepted accounting principles (GAAP... banking law and regulations and accounting principles. The OCC uses the information in conducting examinations and as an auditing tool to verify compliance with laws and regulations. In addition, the OCC uses...

  17. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  18. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  19. 78 FR 37696 - Federal Acquisition Regulation; Updated Postretirement Benefit (PRB) References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-21

    ... that were deleted in the Financial Accounting Standards Board's (FASB's) Accounting Standards Codification (ASC) of Generally Accepted Accounting Principles (GAAP). The references no longer exist in the..., 2012, to replace the obsolete references to paragraphs 110, 112, and 113 of Financial Accounting...

  20. 77 FR 29305 - Federal Acquisition Regulation; Updated Postretirement Benefit (PRB) References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-17

    ... remove references to specific paragraphs in an accounting standard that were deleted in the Financial... Accounting Principles (GAAP). The immediate and delayed recognition procedures for the initial application transition obligation in paragraphs 111, 112, and 113, respectively, of superseded Financial Accounting...

  1. 7 CFR 2201.1 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Index United States Television Household Estimates. Generally Accepted Accounting Principles (GAAP) means a common set of accounting standards and procedures that are either promulgated by an authoritative accounting rulemaking body or accepted as appropriate due to wide-spread application in the United...

  2. 77 FR 8938 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-15

    ... contained sufficient clarity for certain definitions, such as ``commodities,'' ``corporate debt,'' ``US... internal definitions of business lines and to comply with generally accepted accounting principles (``GAAP... and equitable principles of trade,'' and, ``in general, to protect investors and the public interest...

  3. 77 FR 1119 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-09

    ... in 1984 by agreement of the Financial Accounting Foundation (``FAF'') and ten national associations... standards of accounting and financial reporting for U.S. state and local governments.\\3\\ The GASB is... and publication of the generally accepted accounting principles (``GAAP'') for state and local...

  4. 76 FR 7731 - Definitions of “Predominantly Engaged in Financial Activities” and “Significant” Nonbank...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-11

    ... accounting principles (GAAP) or International Financial Reporting Standards (IFRS).\\19\\ To reduce the potential for companies to arbitrage the 85 percent financial test by changing the accounting standards used... consolidated with those of the company under applicable accounting standards would be considered as financial...

  5. 12 CFR 704.15 - Audit and reporting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accordance with generally accepted accounting principles (GAAP), which must be audited by an independent... report signatures. The chief executive officer and either the chief accounting officer or chief financial... financial reporting. Notwithstanding the requirements set forth in applicable professional standards, the...

  6. 12 CFR 704.15 - Audit and reporting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accordance with generally accepted accounting principles (GAAP), which must be audited by an independent... report signatures. The chief executive officer and either the chief accounting officer or chief financial... financial reporting. Notwithstanding the requirements set forth in applicable professional standards, the...

  7. 12 CFR 704.15 - Audit and reporting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accordance with generally accepted accounting principles (GAAP), which must be audited by an independent... report signatures. The chief executive officer and either the chief accounting officer or chief financial... financial reporting. Notwithstanding the requirements set forth in applicable professional standards, the...

  8. Accounting principles, reporting rules, and payment practices.

    PubMed

    Kovener, R R

    1979-12-01

    Misconceptions concerning the distinction between accounting principles, reporting rules, and payment practices and how they interrelate can lessen the effectiveness of hospital financial managers in these areas/clarification and recommendations are offered.

  9. 34 CFR 600.20 - Application procedures for establishing, reestablishing, maintaining, or expanding institutional...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accordance with Generally Accepted Accounting Principles (GAAP) published by the Financial Accounting... accreditation status, including approval of any non-degree programs it offers; (iii) Audited financial... accordance with the requirements of 34 CFR 668.23; and (iv) Audited financial statements of the institution's...

  10. 12 CFR 708b.103 - Preparation of merger plan.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... includes: (1) Current financial statements for both credit unions; (2) Current delinquent loan summaries and analyses of the adequacy of the Allowance for Loan and Lease Losses account; (3) Consolidated financial statements, including an assessment of the generally accepted accounting principles (GAAP) net...

  11. 12 CFR 708b.103 - Preparation of merger plan.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... includes: (1) Current financial statements for both credit unions; (2) Current delinquent loan summaries and analyses of the adequacy of the Allowance for Loan and Lease Losses account; (3) Consolidated financial statements, including an assessment of the generally accepted accounting principles (GAAP) net...

  12. 76 FR 71968 - Proposed Agency Information Collection Activities; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-21

    ... thereby be included in regulatory capital. Although the accounting for capital contributions is not... contributions in their FR Y-9C report in accordance with generally accepted accounting principles (GAAP). In.... The accounting for capital contributions in the form of notes receivable is set forth in ASC Subtopic...

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

    ERIC Educational Resources Information Center

    Golen, Steven

    1981-01-01

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

  14. 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

  15. 78 FR 28452 - Golden Parachute and Indemnification Payments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-14

    ... accepted accounting principles (GAAP); or (ii) Segregates or otherwise sets aside assets in a trust which... discretionary acceleration of vesting or accrual of benefits which occurs at any time later than one year prior...

  16. 76 FR 6191 - Proposed Agency Information Collection Activities; Comment Request-Thrift Financial Report

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ...' association concerning the definition of core deposits, which was not an element of the OTS's October 5, 2010.... generally accepted accounting principles (GAAP). The OTS received comments from a bankers' association on... breakdowns by loan category, until the FASB finalizes proposed clarifications to its standards for accounting...

  17. 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…

  18. Financial Management Reform in the Federal Government

    DTIC Science & Technology

    1992-06-01

    investment decision making, increased accountability for costs and results, and refined fund controls. Bowsher concluded, "Action along [these] . . . lines...adoption of standard general ledger accounting in federal agencies, consolidation of accounting systems, and adoption of uniform core requirements for...Accounting Principles, or GAAP .18 The federal government employs a cash basis budgeting and accounting system to measure spending. It was argued that

  19. NCGA Statement No. 1: Government Accounting and Financial Reporting Principles.

    ERIC Educational Resources Information Center

    Miller, John R.

    1980-01-01

    The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

  20. Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators

    ERIC Educational Resources Information Center

    Stone, Gerard; Fiedler, Brenton Andrew; Kandunias, Chris

    2014-01-01

    This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating…

  1. Economic Limits to Corporate Growth in America

    DTIC Science & Technology

    2006-12-01

    domestic product and the value-added accounting methods involved here. Mankiw (2004) provides a thorough overview of the concepts, their importance...data focus on compliance with generally accepted accounting principles (GAAP), economic data focus on measuring the economic essence of what is...www.socialsecurity.gov/OACT/TR/TR06/tr06.pdf. Last accessed May 30, 2006. Brealy, R.A., Myers, S.C. & Allen, F. (2006). Principles of Corporate

  2. Implementation Recommendations for School Districts. GASB Statement No. 34.

    ERIC Educational Resources Information Center

    Association of School Business Officials International, Reston, VA.

    Statement 34 is the most significant change in the history of governmental accounting. It is a dramatic change in the way school districts report and present financial information. This new reporting model affects every public-school organization that issues financial statements in conformity with generally accepted accounting principles (GAAP).…

  3. 14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF... Objective Classification—Cumulative Effect of Changes in Accounting Principles 98Cumulative Effect of...

  4. 77 FR 66196 - Self-Regulatory Organizations; Options Clearing Corporation; Order Approving Proposed Rule Change...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-02

    ... Accounting Principles (``GAAP''). Canadian clearing members that use Form 1 report the same, and in some... Organizations; Options Clearing Corporation; Order Approving Proposed Rule Change Relating to Financial... financial reporting by Canadian clearing members to reflect the Investment Industry Regulatory Organization...

  5. Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

    ERIC Educational Resources Information Center

    Colley, J. R.; And Others

    1996-01-01

    Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)

  6. Activity-Based Costing for Agile Manufacturing Control

    DTIC Science & Technology

    1998-08-01

    INVESTMENT FOR A PROPOSED CAPITAL EQUIPMENT .... PURCHASE...to maintain a complex accounting system to meet your decision-making needs and the requirements of GAAP (Generally Accepted Accounting Principles). An...to be used primarily for job quotation, then some of the secondary activities can be consolidated into "higher" level activities that would shorten the

  7. Assessing the Preparedness Level of Incoming Principles of Accounting Students.

    ERIC Educational Resources Information Center

    Imel, Phillip W.

    2000-01-01

    Reports that the introductory level Principles of Accounting classes at Southwest Virginia Community College (SVCC) had high unsuccessful grade rates between 1989 and 1999. Describes a study conducted to determine whether there was a statistical difference in the test scores and GPA of successful versus unsuccessful accounting students. Finds that…

  8. 24 CFR 902.33 - Financial reporting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accordance with Generally Accepted Accounting Principles (GAAP) as further defined by HUD in supplementary... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Financial reporting requirements... URBAN DEVELOPMENT PUBLIC HOUSING ASSESSMENT SYSTEM PHAS Indicator #2: Financial Condition § 902.33...

  9. 24 CFR 1000.139 - What are the standards for insurance entities owned and controlled by recipients?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... management staff; (A) The underwriting staff must be composed of insurance professionals with an average of... professional every three years. These audits, actuarial reviews, and management reviews must be submitted to... generally accepted accounting principles (GAAP) and audited by an independent auditor in accordance with...

  10. 7 CFR 400.202 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... practices. (f) CPA Audit means a professional examination conducted by a CPA in accordance with generally... professional opinion respecting the fairness of presentation of the Financial Statement. (g) Current Assets... Accepted Accounting Principles (GAAP) and reflect the financial position in the Statement of Financial...

  11. 24 CFR 1000.139 - What are the standards for insurance entities owned and controlled by recipients?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... management staff; (A) The underwriting staff must be composed of insurance professionals with an average of... professional every three years. These audits, actuarial reviews, and management reviews must be submitted to... generally accepted accounting principles (GAAP) and audited by an independent auditor in accordance with...

  12. 7 CFR 400.202 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... practices. (f) CPA Audit means a professional examination conducted by a CPA in accordance with generally... professional opinion respecting the fairness of presentation of the Financial Statement. (g) Current Assets... Accepted Accounting Principles (GAAP) and reflect the financial position in the Statement of Financial...

  13. 24 CFR 1000.139 - What are the standards for insurance entities owned and controlled by recipients?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... management staff; (A) The underwriting staff must be composed of insurance professionals with an average of... professional every three years. These audits, actuarial reviews, and management reviews must be submitted to... generally accepted accounting principles (GAAP) and audited by an independent auditor in accordance with...

  14. 78 FR 1305 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-08

    ... value of the property is recorded in accordance with generally accepted accounting principles (GAAP... is necessary. In addition, a bank must value off-lease property at the lower of current fair market value or book value promptly after the property comes off- [[Page 1306

  15. Help-Seeking Behaviors of Accounting Principles I Students.

    ERIC Educational Resources Information Center

    Moncada, Susan M.; Sanders, Joseph C.

    This study examined the help-seeking propensities of college students enrolled in a "Principles of Financial Accounting I" course. A total of 364 students responded to a questionnaire on various aspects of help-seeking behavior. It was found that the most frequently used source of help was friends or classmates, followed by the instructor and the…

  16. 75 FR 25887 - Self-Regulatory Organizations; Notice of Filing and Immediate Effectiveness of Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-10

    ... Generally Accepted Accounting Principles (GAAP). The Exchange also proposes to require firms that fail to... by Amendment No. 1, by NYSE Arca, Inc. Amending Rule 4, Capital Requirements, Financial Reports... Change The Exchange proposes to amend certain financial rules contained in Rule 4. A copy of this filing...

  17. Financial Reporting under GASB Statement No. 34 and ASBO International Certificate of Excellence Financial Reporting.

    ERIC Educational Resources Information Center

    Heinfeld, Gary

    This guide presents a financial model that affects all governmental entities that issue financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The model was prepared to provide school business officials specific examples of school system financial-statement presentations. The guide is divided into six chapters.…

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

    NASA Astrophysics Data System (ADS)

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

    2017-06-01

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

  19. Public Choices, Private Costs: An Analysis of Spending and Achievement in Ohio Public Schools.

    ERIC Educational Resources Information Center

    Damask, James; Lawson, Robert

    This report sets up a structure for examining the real costs of public education. It defines three approaches of gathering and reporting cost information: narrow (salaries and current expenditures, excluding capital outlays); generally accepted accounting principles (GAAP) (costs are recorded during the period in which they occur); and broad (all…

  20. 12 CFR 745.2 - General principles applicable in determining insurance of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false General principles applicable in determining... Insurance Coverage § 745.2 General principles applicable in determining insurance of accounts. (a) General... law enters into a share insurance determination, the local law of the jurisdiction in which the...

  1. Content Analysis and Readibility Formulas as Applied To The Accounting Principles Board "Opinions"

    ERIC Educational Resources Information Center

    Stead, Bette Ann

    1977-01-01

    Discusses a study analyzing twenty-four of the Accounting Principles Board "Opinions" (APB Opinions) and concludes that the APB context is very difficult to read and understand for both accounting and nonaccounting majors. (MH)

  2. Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

    ERIC Educational Resources Information Center

    Adams, Bert K.; And Others

    This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

  3. An Empirical Investigation of Clicker Technology in Financial Accounting Principles

    ERIC Educational Resources Information Center

    Marshall, Leisa L.; Varnon, Anthony W.

    2012-01-01

    The effects of clicker-use and active learning classroom activities on student performance in financial accounting principles were examined. A repeated measure design was used to compare performance on four exams between a clicker group and a non-clicker group, after controlling for GPA and age. A matched-pairs t-test was used to compare the…

  4. Allocation Methods for Use in the Accrual of Manpower Costs.

    DTIC Science & Technology

    1983-06-01

    planners more frugal in their use of military manpower (OB1, 1973). Generally Accepted Accounting Principles ( GAAP ) recognize accrual basis accounting...time. Examples of this type of allocation are depreciation or amortization of long term assets (Fremgen and Liao, 1981). It is this second concept of...financing is that the relatively "soft dollars" of the future will make it easier to contribute. A "soft dollar" is the depreciated value of the dollar

  5. An Investigation of the Quality of Earnings Concept as Applied to Defense Contractors

    DTIC Science & Technology

    1989-12-01

    conservative a company’s reporting methods are within generally accepted accounting principles ( GAAP )-- that is, the more likely the company is to minimize...during periods of inflation. (2) Accelerated depreciation methods as compared to methods that depreciate assets less rapidly. (3) Amortization of...impact on earnings quality. When a company uses accelerated depreciation for tax purposes and straight- line depreciation for reporting, the "flow through

  6. The Relative Performance of Female and Male Students in Accounting Principles Classes.

    ERIC Educational Resources Information Center

    Bouillon, Marvin L.; Doran, B. Michael

    1992-01-01

    The performance of female and male students in Accounting Principles (AP) I and II was compared by using multiple regression techniques to assess the incremental explanatory effects of gender. Males significantly outperformed females in AP I, contradicting earlier studies. Similar gender of instructor and student was insignificant. (JOW)

  7. Medicare changes create accounting, reporting, and auditing problems. Task Force on Federal Health Care Legislation, American Institute of Certified Public Accountants.

    PubMed

    1984-11-01

    Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.

  8. United States Marine Corps 2012 Financial Report. Schedule of Budgetary Activity for Fiscal Year 2012 Appropriations

    DTIC Science & Technology

    2012-01-01

    activity schedule for current year appropriations that is also compliant with Generally Accepted Accounting Principles ( GAAP ). The audit of this financial...are not only fighters, but also who can serve as trainers, mentors and advisers. Marine Corps Value to the Nation For a remarkably small investment ...who are interested in and could use the information in the statements to help them make resource allocation and other decisions and hold the entity

  9. Contractor Productivity Measurement.

    DTIC Science & Technology

    1984-06-01

    Principles ( GAAP ) or Uniform Cost Accounting Standards (CAS) as detailed in Federal Acquisition Regulation (FAR) Part 30 and DOD FAR Supplement, Appendix 0...revaluation management input, investor input, taxes, depreciation , etc., are all called out and addressed. The treatment of potential problems such as...of 20 percent. Since many cash flow items require tracking of book value, depreciation and cost- reducing effects of the investment, these items are

  10. Would GAAP - Based Accounting Practices Improve Financial Management and Decision-Making in the Department of Defense?

    DTIC Science & Technology

    1990-08-01

    was in complete compliance with the act. 6 U. S . General Accounting Office. Manaaina the Cost of Government: Building an Effective Financial Management...34 Journal of Accountancy , April 1987, 58-70. 10 7. S . General Accounting Office. Managing the Cost of Government: Building and Effective Financial...N. J.: Prentice-Hall, 1981. pp. 62-64. 111 Ibid., pp. 63. 112 Horngren , Charles T. Cost Accounting : A Managerial EEmRhsi, 5th ed., Englewood Cliffs

  11. Metrics for Monitoring Section 845 Other Transactions

    DTIC Science & Technology

    1999-12-01

    companies won’t do research for the military. [Ref. 15:p. A20] The disparity between the DOD’s and the commercial sector’s investment in R&D has...32] In this era of budgetary constraint, which threatens future investment in defense technology, dual-use and commercial off-the-shelf (COTS...firms to assure the "interests of all parties are protected." Generally Accepted Accounting Principles ( GAAP ) are followed. Minimal DCMC

  12. A Comparison of Traditional and Blended Learning in Introductory Principles of Accounting Course

    ERIC Educational Resources Information Center

    Du, Chan

    2011-01-01

    This paper examines whether a blended course that introduces lower-level education online learned by students before they come into class and after class online assignments and online discussions enhances student performance for an introductory principles of accounting course over the period 2009-2010. The blended course design includes (1)…

  13. Nuclear power and the market value of the shares of electric utilities

    NASA Astrophysics Data System (ADS)

    Lyons, Joseph T.

    The most basic principle of security valuation is that market prices are determined by investors' expectations of the firm's performance in the future. These expectations are generally understood to be related to the risk that investors will bear by holding the firm's equity. There is considerable evidence that financial statements prepared in accordance with accrual-based accounting standards consistent with Generally Accepted Accounting Principles (GAAP) have information content relevant to the establishment of market prices. In 2001, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standard No. 143, "Accounting for Asset Retirement Obligations," changing the accounting standards that must be used to prepare financial statements. This paper investigates the effect that investment in nuclear power has on the market value of electric utilities and the impact on the securities markets of the significant changes in financial statement presentation mandated by this new standard.

  14. 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…

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

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  16. Federal Research: Opportunities Exist to Improve the Management and Oversight of Federally Funded Research and Development Centers

    DTIC Science & Technology

    2008-10-01

    intelligence DCAA Defense Contract Audit Agency DHS Department of Homeland Security DOD Departments of Defense GAAP generally accepted accounting...In some cases, DOE’s Office of Science holds scientific merit competitions between national laboratories (including FFRDCs), universities, and...3) standards promulgated by the Cost Accounting Standards Board, if applicable; otherwise GAAP ; (4) the terms of the contract; and (5) any

  17. Petroleum accounting principles, procedures, and issues

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

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

    1985-01-01

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

  18. Department of Defense: Additional Actions Needed to Improve Financial Management of Military Equipment

    DTIC Science & Technology

    2010-07-01

    GAAP ) on the results of its operations and its financial position. 7 Federal accounting standards, which are GAAP for federal government entities...not designed to capture acquisition costs and the cost of modifications and upgrades, or to calculate depreciation . Many of the financial management...2008. Business Rule for Group or Composite Depreciation . October 24, 2006. Office of the Under Secretary of Defense (Comptroller). Summary of nt of

  19. 4 CFR 2.4 - Merit system principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Merit system principles. 2.4 Section 2.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM PURPOSE AND GENERAL PROVISION § 2.4 Merit system principles. (a) Merit personnel systems are based on the principle that an organization is best served by...

  20. Accounting Principles and Financial Statements.

    ERIC Educational Resources Information Center

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  1. Computerized Financial Reporting Based on GAAP.

    ERIC Educational Resources Information Center

    Tikkanen, Stan; Liljeberg, Burt

    1983-01-01

    Describes the statewide computerized system developed in Minnesota following the 1976 enactment of the Uniform Financial Accounting and Reporting Standards (UFARS) law. UFARS includes provisions for an advisory council responsible for recommending accounting and reporting procedures, and seven data processing centers to serve all 560 Minnesota…

  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. 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...

  4. Computer simulation as a teaching aid in pharmacy management--Part 1: Principles of accounting.

    PubMed

    Morrison, D J

    1987-06-01

    The need for pharmacists to develop management expertise through participation in formal courses is now widely acknowledged. Many schools of pharmacy lay the foundations for future management training by providing introductory courses as an integral or elective part of the undergraduate syllabus. The benefit of such courses may, however, be limited by the lack of opportunity for the student to apply the concepts and procedures in a practical working environment. Computer simulations provide a means to overcome this problem, particularly in the field of resource management. In this, the first of two articles, the use of a computer model to demonstrate basic accounting principles is described.

  5. 78 FR 76728 - Charitable Donation Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-19

    ... accepted accounting principles, must be limited to 5 percent of your net worth at all times for the... liquidation of the account, in accordance with generally accepted accounting principles; and (D) Indicate the... FCU and reasonable given its size and financial condition.\\6\\ \\5\\ 12 CFR 701.25(a) (2011). \\6\\ Id. 12...

  6. Principled Narrative

    ERIC Educational Resources Information Center

    MacBeath, John; Swaffield, Sue; Frost, David

    2009-01-01

    This article provides an overview of the "Carpe Vitam: Leadership for Learning" project, accounting for its provenance and purposes, before focusing on the principles for practice that constitute an important part of the project's legacy. These principles framed the dialogic process that was a dominant feature of the project and are presented,…

  7. Implications of Accounting Practice for Financial Analysis.

    ERIC Educational Resources Information Center

    Wilkinson, William M.

    1979-01-01

    Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

  8. 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.

  9. 4 CFR 2.4 - Merit system principles.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... motivated, competent, honest and productive workers. In a merit system, employees are hired, promoted... 4 Accounts 1 2012-01-01 2012-01-01 false Merit system principles. 2.4 Section 2.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM PURPOSE AND GENERAL PROVISION § 2.4 Merit system principles...

  10. 4 CFR 2.4 - Merit system principles.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... motivated, competent, honest and productive workers. In a merit system, employees are hired, promoted... 4 Accounts 1 2014-01-01 2013-01-01 true Merit system principles. 2.4 Section 2.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM PURPOSE AND GENERAL PROVISION § 2.4 Merit system principles...

  11. 4 CFR 2.4 - Merit system principles.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... motivated, competent, honest and productive workers. In a merit system, employees are hired, promoted... 4 Accounts 1 2013-01-01 2013-01-01 false Merit system principles. 2.4 Section 2.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM PURPOSE AND GENERAL PROVISION § 2.4 Merit system principles...

  12. 12 CFR 715.2 - Definitions used in this part.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... of cash flows. (b) Compensated person refers to any accounting/auditing professional, excluding a... financial data, including accompanying notes, derived from accounting records of the credit union, and... therein for a period of time, in conformity with GAAP, as defined herein, or regulatory accounting...

  13. 12 CFR 715.2 - Definitions used in this part.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... of cash flows. (b) Compensated person refers to any accounting/auditing professional, excluding a... financial data, including accompanying notes, derived from accounting records of the credit union, and... therein for a period of time, in conformity with GAAP, as defined herein, or regulatory accounting...

  14. 12 CFR 715.2 - Definitions used in this part.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... of cash flows. (b) Compensated person refers to any accounting/auditing professional, excluding a... financial data, including accompanying notes, derived from accounting records of the credit union, and... therein for a period of time, in conformity with GAAP, as defined herein, or regulatory accounting...

  15. 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…

  16. Forum: Is Test-Based Accountability Dead?

    ERIC Educational Resources Information Center

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

    2017-01-01

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

  17. Practice management companies improve practices' financial position.

    PubMed

    Dupell, T

    1997-11-01

    To maintain control over healthcare delivery and financial decisions, as well as increase access to capital markets, some group practices are forming their own physician practice management companies. These companies should be organized to balance the expectations of physicians with the values of capital markets. This organization should include retained earnings, financial reporting in accordance with generally accepted accounting principles (GAAP), predictable earnings and cash flow, physician ownership and leadership, and incentives for high-quality management. Three large, primary care and multispecialty clinics that merged to form a new physician practice management company increased their access to capital markets and improved their overall financial position, which will help them achieve long-term survival.

  18. 12 CFR 712.3 - What are the characteristics of and what requirements apply to CUSOs?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... obtain a separate annual financial statement audit if it is included in the annual consolidated financial...) CUSO accounting; audits and financial statements; NCUA access to information. An FCU must obtain...) Account for all its transactions in accordance with GAAP; (2) Prepare quarterly financial statements and...

  19. Developmental Principles: Fact or Fiction

    PubMed Central

    Durston, A. J.

    2012-01-01

    While still at school, most of us are deeply impressed by the underlying principles that so beautifully explain why the chemical elements are ordered as they are in the periodic table, and may wonder, with the theoretician Brian Goodwin, “whether there might be equally powerful principles that account for the awe-inspiring diversity of body forms in the living realm”. We have considered the arguments for developmental principles, conclude that they do exist and have specifically identified features that may generate principles associated with Hox patterning of the main body axis in bilaterian metazoa in general and in the vertebrates in particular. We wonder whether this exercise serves any purpose. The features we discuss were already known to us as parts of developmental mechanisms and defining developmental principles (how, and at which level?) adds no insight. We also see little profit in the proposal by Goodwin that there are principles outside the emerging genetic mechanisms that need to be taken into account. The emerging developmental genetic hierarchies already reveal a wealth of interesting phenomena, whatever we choose to call them. PMID:22489210

  20. Developmental principles: fact or fiction.

    PubMed

    Durston, A J

    2012-01-01

    While still at school, most of us are deeply impressed by the underlying principles that so beautifully explain why the chemical elements are ordered as they are in the periodic table, and may wonder, with the theoretician Brian Goodwin, "whether there might be equally powerful principles that account for the awe-inspiring diversity of body forms in the living realm". We have considered the arguments for developmental principles, conclude that they do exist and have specifically identified features that may generate principles associated with Hox patterning of the main body axis in bilaterian metazoa in general and in the vertebrates in particular. We wonder whether this exercise serves any purpose. The features we discuss were already known to us as parts of developmental mechanisms and defining developmental principles (how, and at which level?) adds no insight. We also see little profit in the proposal by Goodwin that there are principles outside the emerging genetic mechanisms that need to be taken into account. The emerging developmental genetic hierarchies already reveal a wealth of interesting phenomena, whatever we choose to call them.

  1. 17 CFR 210.2-02 - Accountants' reports and attestation reports.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. A Principle of Intentionality.

    PubMed

    Turner, Charles K

    2017-01-01

    The mainstream theories and models of the physical sciences, including neuroscience, are all consistent with the principle of causality. Wholly causal explanations make sense of how things go, but are inherently value-neutral, providing no objective basis for true beliefs being better than false beliefs, nor for it being better to intend wisely than foolishly. Dennett (1987) makes a related point in calling the brain a syntactic (procedure-based) engine. He says that you cannot get to a semantic (meaning-based) engine from there. He suggests that folk psychology revolves around an intentional stance that is independent of the causal theories of the brain, and accounts for constructs such as meanings, agency, true belief, and wise desire. Dennett proposes that the intentional stance is so powerful that it can be developed into a valid intentional theory. This article expands Dennett's model into a principle of intentionality that revolves around the construct of objective wisdom. This principle provides a structure that can account for all mental processes, and for the scientific understanding of objective value. It is suggested that science can develop a far more complete worldview with a combination of the principles of causality and intentionality than would be possible with scientific theories that are consistent with the principle of causality alone.

  4. A Principle of Intentionality

    PubMed Central

    Turner, Charles K.

    2017-01-01

    The mainstream theories and models of the physical sciences, including neuroscience, are all consistent with the principle of causality. Wholly causal explanations make sense of how things go, but are inherently value-neutral, providing no objective basis for true beliefs being better than false beliefs, nor for it being better to intend wisely than foolishly. Dennett (1987) makes a related point in calling the brain a syntactic (procedure-based) engine. He says that you cannot get to a semantic (meaning-based) engine from there. He suggests that folk psychology revolves around an intentional stance that is independent of the causal theories of the brain, and accounts for constructs such as meanings, agency, true belief, and wise desire. Dennett proposes that the intentional stance is so powerful that it can be developed into a valid intentional theory. This article expands Dennett’s model into a principle of intentionality that revolves around the construct of objective wisdom. This principle provides a structure that can account for all mental processes, and for the scientific understanding of objective value. It is suggested that science can develop a far more complete worldview with a combination of the principles of causality and intentionality than would be possible with scientific theories that are consistent with the principle of causality alone. PMID:28223954

  5. Gamma-Ray Telescope and Uncertainty Principle

    ERIC Educational Resources Information Center

    Shivalingaswamy, T.; Kagali, B. A.

    2012-01-01

    Heisenberg's Uncertainty Principle is one of the important basic principles of quantum mechanics. In most of the books on quantum mechanics, this uncertainty principle is generally illustrated with the help of a gamma ray microscope, wherein neither the image formation criterion nor the lens properties are taken into account. Thus a better…

  6. 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...

  7. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

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

  8. 10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and... Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So as... 10 Energy 4 2010-01-01 2010-01-01 false Cost principles or standards applicable to for-profit...

  9. 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.

  10. What really separates casuistry from principlism in biomedical ethics.

    PubMed

    Cudney, Paul

    2014-06-01

    Since the publication of the first edition of Tom Beauchamp and James Childress's Principles of Biomedical Ethics there has been much debate about what a proper method in medical ethics should look like. The main rival for Beauchamp and Childress's account, principlism, has consistently been casuistry, an account that recommends argument by analogy from paradigm cases. Admirably, Beauchamp and Childress have modified their own view in successive editions of Principles of Biomedical Ethics in order to address the concerns proponents of casuistry and others have had about principlism. Given these adjustments to their view, some have claimed that principlism and casuistry no longer count as distinct methods. Even so, many still consider these two conceptions of bioethical methodologies as rivals. Both accounts of the relationship between casuistry and principlism are wrong. These two conceptions of methodology in biomedical ethics are significantly different, but the differences are not the ones pointed out by those who still claim that they are distinct positions. In this article, I explain where the real similarities and differences lie between these two views.

  11. Accounting Manual for Educational Service Districts in the State of Washington

    ERIC Educational Resources Information Center

    Lunghofer, Daniel S.

    2010-01-01

    This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

  12. Pre-Class Planning for Individualized Accounting

    ERIC Educational Resources Information Center

    Clayton, Dean; Brooke, Joyce Ann

    1974-01-01

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

  13. 46 CFR 232.3 - Chart of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...

  14. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...

  15. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

  16. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

  17. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

  18. Accounting and Economics: A Meaningful Merger.

    ERIC Educational Resources Information Center

    Porreca, Anthony G.

    1984-01-01

    Develops a rationale for teaching selected economic concepts concurrently with accounting principles and attempts to stimulate thinking and discussion among secondary teachers regarding the commonalities that exist between the work of the accountant and that of the economist. (JOW)

  19. Cash Flow Statement Spreadsheet Modeling Case Using a Prototype System Development Process

    ERIC Educational Resources Information Center

    Davis, Jefferson T.

    2015-01-01

    U.S. GAAP and IFRS standards both require a cash flow statement that presents operating, investing and financing net cash flows (FASB, FAS 95; 1987; IASB, IAS 7, 1992). Although students are exposed to the cash flow statement in beginning accounting courses and then study the cash flow statement in more depth in intermediate accounting classes,…

  20. PLATO Instruction for Elementary Accounting.

    ERIC Educational Resources Information Center

    McKeown, James C.

    A progress report of a study using computer assisted instruction (CAI) materials for an elementary course in accounting principles is presented. The study was based on the following objectives: (1) improvement of instruction in the elementary accounting sequence, and (2) help for transfer students from two-year institutions. The materials under…

  1. Integrating Systems into Accounting Instruction.

    ERIC Educational Resources Information Center

    Heatherington, Ralph

    1980-01-01

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

  2. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  3. Cost Accounting, Business Education: 7709.41.

    ERIC Educational Resources Information Center

    Carino, Mariano G.

    Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

  4. Educational Accounting Procedures.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  5. Using Principles of Programmed Instruction

    ERIC Educational Resources Information Center

    Huffman, Harry

    1971-01-01

    Although programmed instruction in accounting is available, it is limited in scope and in acceptance. Teachers, however, may apply principles of programming to the individualizing of instruction. (Author)

  6. Controls Over Army Real Property Financial Reporting

    DTIC Science & Technology

    2008-03-28

    Property Accountability System DUSD(I&E) Deputy Under Secretary of Defense (Installations and Environment) GAO Government Accountability Office GAAP ... depreciate real property, and pass financial data to the financial statements. The process should employ the same system functionality and monthly cutoff...acquisition cost of assets less accumulated depreciation on those assets. Real Property Responsibilities The U.S. Army Assistant Chief of Staff for

  7. 48 CFR 31.002 - Availability of accounting guide.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and procedures...

  8. Competency-Based Accounting Instruction

    ERIC Educational Resources Information Center

    Graham, John E.

    1977-01-01

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

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

    ERIC Educational Resources Information Center

    Persons, Obeua

    2014-01-01

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

  10. The Threat or Challenge of Accountability

    ERIC Educational Resources Information Center

    Rosenberg, Marvin L.; Brody, Ralph

    1974-01-01

    Social service agencies can improve accountability to their clients in specific ways. These techniques borrow some of the language and principles of management science and can be applied successfully only if social workers accept the challenge posed by accountability and view these concepts as compatible with professional values. (Author)

  11. Accounting Considerations in Public Sector Risk Management Pools.

    ERIC Educational Resources Information Center

    Commons, Harriet V.

    1987-01-01

    The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

  12. Gravitational Lagrangians, Mach's Principle, and the Equivalence Principle in an Expanding Universe

    NASA Astrophysics Data System (ADS)

    Essén, Hanno

    2014-08-01

    Gravitational Lagrangians as derived by Fock for the Einstein-Infeld-Hoffmann approach, and by Kennedy assuming only a fourth rank tensor interaction, contain long range interactions. Here we investigate how these affect the local dynamics when integrated over an expanding universe out to the Hubble radius. Taking the cosmic expansion velocity into account in a heuristic manner it is found that these long range interactions imply Mach's principle, provided the universe has the critical density, and that mass is renormalized. Suitable higher order additions to the Lagrangians make the formalism consistent with the equivalence principle.

  13. Educating the Next Generation of Accounting Professionals

    ERIC Educational Resources Information Center

    Schader, Gary; Wailoo, Bert; John, Stephen

    2012-01-01

    Each year accounting graduates are recruited by the accounting firms that hope the new crop of employees will be technically prepared to serve the clients of the firm. They are looking for these recruits to have a mastery of the principles and concepts of the accounting courses they have taken. Proof of mastery is the student's ability to apply…

  14. 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.

  15. Accounting for Independent Schools. Second Edition.

    ERIC Educational Resources Information Center

    National Association of Independent Schools, Boston, MA.

    This is a thoroughly revised edition of the 1969 publication, "Accounting for Independent Schools," a guide that attempted to codify basic accounting principles and practices for specific application to independent schools. The focus of the second edition is more on refining practices than on initiating them, and more on extending the managerial…

  16. Principles of Optics

    NASA Astrophysics Data System (ADS)

    Born, Max; Wolf, Emil

    1999-10-01

    Principles of Optics is one of the classic science books of the twentieth century, and probably the most influential book in optics published in the past forty years. This edition has been thoroughly revised and updated, with new material covering the CAT scan, interference with broad-band light and the so-called Rayleigh-Sommerfeld diffraction theory. This edition also details scattering from inhomogeneous media and presents an account of the principles of diffraction tomography to which Emil Wolf has made a basic contribution. Several new appendices are also included. This new edition will be invaluable to advanced undergraduates, graduate students and researchers working in most areas of optics.

  17. Introducing the Accounting Equation with M&M's®

    ERIC Educational Resources Information Center

    Scofield, Barbara W.; Dye, Wilma

    2009-01-01

    On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

  18. The precautionary principle: is it safe.

    PubMed

    Gignon, Maxime; Ganry, Olivier; Jardé, Olivier; Manaouil, Cécile

    2013-06-01

    The precautionary principle is generally acknowledged to be a powerful tool for protecting health but it was originally invoked by policy makers for dealing with environmental issues. In the 1990s, the principle was incorporated into many legislative and regulatory texts in international law. One can consider that the precautionary principle has turned into "precautionism" necessary to prove to the people, taking account of risk in decisions. There is now a risk that these abuses will deprive the principle of its meaning and value. When pushed to its limits, the precautionary principle can even be dangerous when applied to the healthcare field. This is why a critical analysis of the principle is necessary. Through the literature, it sometimes seems to deviate somehow from the essence of the precautionary principle as it is commonly used in relation to health. We believe that educational work is necessary to familiarize professionals, policy makers and public opinion of the precautionary principle and avoid confusion. We propose a critical analysis of the use and misuse of the precautionary principle.

  19. Healthcare Financial Management Association, Principles and Practices Board. Statement No. 16. Classifying, valuing, and analyzing accounts receivable related to patient services.

    PubMed

    1993-05-01

    This Principles and Practices Board project was undertaken in response to the frequent requests from HFMA members for a standard calculation of "days of revenue in receivables." The board's work on this project indicated that every element of the calculation required standards, which is what this statement provides. Since there have been few standards for accounts receivable related to patient services, the industry follows a variety of practices, which often differ from each other. This statement is intended to provide a framework for enhanced external comparison of accounts receivable related to patient services, and thereby improve management information related to this very important asset. Thus, the standards described in this statement represent long-term goals for gradual transition of recordkeeping practices and not a sudden or revolutionary change. The standards described in this statement will provide the necessary framework for the most meaningful external comparisons. Furthermore, management's understanding of deviations from these standards will immediately assist in analysis of differences in data between providers.

  20. Accountability and Internal Control--Do We Really Need It?

    ERIC Educational Resources Information Center

    Clarke, Allan B.

    1987-01-01

    Briefly looks at some of the basic principles of accountability and internal control as a review of present accounting system procedures to aid administrators to ensure reliable financial records. (MLF)

  1. 12 CFR 347.304 - Accounting for fees on international loans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accepted accounting principles. ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Accounting for fees on international loans. 347... OF GENERAL POLICY INTERNATIONAL BANKING International Lending § 347.304 Accounting for fees on...

  2. Student Guide for Documenting Experiential Learning: Accounting.

    ERIC Educational Resources Information Center

    Coastline Community Coll., Fountain Valley, CA.

    Coastline Community College has developed a series of guides to assist adults who wish to obtain college credit or advanced standing in evaluating and verifying their non-college learning experiences. This guide lists the competency requirements of six courses within the Accounting program: two Principles of Accounting courses, Intermediate…

  3. Accounting for Independent Schools.

    ERIC Educational Resources Information Center

    Sonenstein, Burton

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

  4. The method of public morality versus the method of principlism.

    PubMed

    Green, R M; Gert, B; Clouser, K D

    1993-10-01

    Two years ago in two articles in a thematic issue of this journal the three of us engaged in a critique of principlism. In a subsequent issue, B. Andrew Lustig defended aspects of principlism we had criticized and argued against our own account of morality. Our reply to Lustig's critique is also in two parts, corresponding with his own. Our first part shows how Lustig's criticisms are seriously misdirected. Our second and philosophically more important part picks up on Lustig's challenge to us to show that our account of mortality is more adequate than principlism. In particular we show that recognition of mortality as public and systematic enables us to provide a far better description of morality than does principlism. This explains why we adopt the label "Dartmouth Descriptivism."

  5. Balancing Technology with Established Methodology in the Accounting Classroom.

    ERIC Educational Resources Information Center

    Hoyt, William B.

    1996-01-01

    Discusses the role of technology in secondary accounting courses. Indicates that students must master the principles and concepts in accounting and must experience the manual preparation of documents before automated procedures are integrated. (Author/JOW)

  6. School-Based Management and Accountability Procedures Manual

    ERIC Educational Resources Information Center

    North Carolina Department of Public Instruction, 2004

    2004-01-01

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

  7. Birth of an abstraction: a dynamical systems account of the discovery of an elsewhere principle in a category learning task.

    PubMed

    Tabor, Whitney; Cho, Pyeong W; Dankowicz, Harry

    2013-01-01

    Human participants and recurrent ("connectionist") neural networks were both trained on a categorization system abstractly similar to natural language systems involving irregular ("strong") classes and a default class. Both the humans and the networks exhibited staged learning and a generalization pattern reminiscent of the Elsewhere Condition (Kiparsky, 1973). Previous connectionist accounts of related phenomena have often been vague about the nature of the networks' encoding systems. We analyzed our network using dynamical systems theory, revealing topological and geometric properties that can be directly compared with the mechanisms of non-connectionist, rule-based accounts. The results reveal that the networks "contain" structures related to mechanisms posited by rule-based models, partly vindicating the insights of these models. On the other hand, they support the one mechanism (OM), as opposed to the more than one mechanism (MOM), view of symbolic abstraction by showing how the appearance of MOM behavior can arise emergently from one underlying set of principles. The key new contribution of this study is to show that dynamical systems theory can allow us to explicitly characterize the relationship between the two perspectives in implemented models. © 2013 Cognitive Science Society, Inc.

  8. Props for the Beginning Accounting Classroom.

    ERIC Educational Resources Information Center

    Manghue, Ruth E.

    1980-01-01

    The use of props in the early lessons of bookkeeping classes will help develop the analysis skills students need to know the "why" as well as the "how" of fundamental accounting principles. (Author/JOW)

  9. Pauli Principle and Pion Scattering

    DOE R&D Accomplishments Database

    Bethe, H. A.

    1972-10-01

    It is pointed out that if the Pauli principle is taken into account in the discussion of pion scattering by complex nuclei (as it ought, of course, to be) some rather implausible consequences of some earlier treatments of this problem can be avoided. (auth)

  10. 75 FR 51148 - Notice of Solicitation of Public Comment on Consideration of Incorporating IFRS Into the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-18

    ... plan on consideration of the incorporation of IFRS, involve the impact of such incorporation on: U.S... in that company? To what extent are investors aware of the potential impact of incorporation of IFRS... impact of accounting standards, whether IFRS or U.S. GAAP, on the companies that they currently, or may...

  11. How do nonprofit hospitals manage earnings?

    PubMed

    Leone, Andrew J; Van Horn, R Lawrence

    2005-07-01

    We hypothesize that, unlike for-profit firms, nonprofit hospitals have incentives to manage earnings to a range just above zero. We consider two ways managers can achieve this. They can adjust discretionary spending [Hoerger, T.J., 1991. 'Profit' variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10, 259-289.] and/or they can adjust accounting accruals using the flexibility inherent in Generally Accepted Accounting Principles (GAAP). To test our hypothesis we use regressions as well as tests of the distribution of earnings by Burgstahler and Dichev [Burgstahler, D., Dichev, I., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24, 99-126.] on a sample of 1,204 hospitals and 8,179 hospital-year observations. Our tests support the use of discretionary spending and accounting accrual management. Like Hoerger (1991), we find evidence that nonprofit hospitals adjust discretionary spending to manage earnings. However, we also find significant use of discretionary accruals (e.g., adjustments to the third-party-allowance, and allowance for doubtful accounts) to meet earnings objectives. These findings have two important implications. First, the previous evidence by Hoerger that nonprofit hospitals show less variation in income may at least partly be explained by an accounting phenomenon. Second, our findings provide guidance to users of these financial statements in predicting the direction of likely bias in reported earnings.

  12. Changes in Accounting Education: Improving Principles Content for Better Understanding.

    ERIC Educational Resources Information Center

    Boyd, David T.; Boyd, Sanithia C.; Boyd, William L.

    2000-01-01

    Offers suggestions for more effective teaching of the first course of accounting in terms of time, content, and process. Suggests the use of visual aids and the concepts approach. (Contains 18 references.) (JOW)

  13. 17 CFR 244.101 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 244.102). (a)(1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii... from the most directly comparable measure so calculated and presented. (2) A non-GAAP financial measure...

  14. 17 CFR 244.101 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 244.102). (a)(1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii... from the most directly comparable measure so calculated and presented. (2) A non-GAAP financial measure...

  15. 17 CFR 244.101 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 244.102). (a)(1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii... from the most directly comparable measure so calculated and presented. (2) A non-GAAP financial measure...

  16. 77 FR 25861 - Establishing Principles of Excellence for Educational Institutions Serving Service Members...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-02

    ... Establishing Principles of Excellence for Educational Institutions Serving Service Members, Veterans, Spouses... Administration to develop Principles of Excellence to strengthen oversight, enforcement, and accountability within these benefits programs. Sec. 2. Principles of Excellence for Educational Institutions Serving...

  17. 12 CFR 211.45 - Accounting for fees on international loans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accordance with generally accepted accounting principles. [Reg. K, 68 FR 1159, Jan. 9, 2003] Interpretations ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Accounting for fees on international loans. 211... Accounting for fees on international loans. (a) Restrictions on fees for restructured international loans. No...

  18. 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.

  19. Accounting Procedures for Student Organizations.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    This two-part handbook presents information on accounting procedures for student organizations, with a focus on the laws, policies, and procedures that affect student body organizations. Part 1 contains information about: (1) legal status of a school's student body organization; (2) principles governing student body finance; (3) administration of…

  20. Guidelines clarify managed care accounting procedures.

    PubMed

    Cheramy, S J; Garner, M

    1989-08-01

    Two new documents offer guidance for accounting issues involved in managed care programs. The American Institute of Certified Public Accountants' Statement of Position 89-5 and HFMA's Principles and Practices Board Statement No. 11 address risk contracting from the perspective of the managed care program and the healthcare provider, respectively. One key issue addressed in the documents is the timing of expense recognition of the costs of providing health services to members of managed care plans.

  1. 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

  2. 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.

  3. Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives

    ERIC Educational Resources Information Center

    Boyce, Gordon; Greer, Susan; Blair, Bill; Davids, Cindy

    2012-01-01

    This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined.…

  4. 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

  5. Copernicus, Kant, and the anthropic cosmological principles

    NASA Astrophysics Data System (ADS)

    Roush, Sherrilyn

    In the last three decades several cosmological principles and styles of reasoning termed 'anthropic' have been introduced into physics research and popular accounts of the universe and human beings' place in it. I discuss the circumstances of 'fine tuning' that have motivated this development, and what is common among the principles. I examine the two primary principles, and find a sharp difference between these 'Weak' and 'Strong' varieties: contrary to the view of the progenitors that all anthropic principles represent a departure from Copernicanism in cosmology, the Weak Anthropic Principle is an instance of Copernicanism. It has close affinities with the step of Copernicus that Immanuel Kant took himself to be imitating in the 'critical' turn that gave rise to the Critique of Pure Reason. I conclude that the fact that a way of going about natural science mentions human beings is not sufficient reason to think that it is a subjective approach; in fact, it may need to mention human beings in order to be objective.

  6. EARNINGS MANAGEMENT IN U.S. HOSPITALS.

    PubMed

    Dong, Gang Nathan

    2016-01-01

    This paper examines the hospital management practices of manipulating financial earnings within the bounds of generally accepted accounting principles (GAAP). We conduct regression analyses that relate earnings management to hospital characteristics to assess the economic determinants of hospital earnings management behavior. From the CMS Cost Reports we collected hospital financial data of all U.S. hospitals that request reimbursement from the federal government for treating Medicare patients, and regress discretionary accruals on hospital size, profitability, asset liquidity, operating efficiency, labor cost, and ownership. Hospitals with higher profit margin, current ratio, working capital, days of patient receivables outstanding and total wage are associated with more earnings management, whereas those with larger size and higher debt level, asset turnover, days cash on hand, fixed asset age are associated with lower level of earnings manipulation. Additionally, managers of non-profit hospitals are more likely to undertake some form of window-dressing by manipulating accounting accruals without changing business models or pricing strategies than their public hospital counterparts. We provide direct evidence of the use of discretionary accruals to manage financial earnings among U.S. hospitals and the finding has profound policy implications in terms of assessing the pervasiveness of accounting manipulation and the overall integrity of financial reporting in this very special public and quasi-public service sector.

  7. Against proportional shortfall as a priority-setting principle.

    PubMed

    Altmann, Samuel

    2018-05-01

    As the demand for healthcare rises, so does the need for priority setting in healthcare. In this paper, I consider a prominent priority-setting principle: proportional shortfall. My purpose is to argue that proportional shortfall, as a principle, should not be adopted. My key criticism is that proportional shortfall fails to consider past health.Proportional shortfall is justified as it supposedly balances concern for prospective health while still accounting for lifetime health, even though past health is deemed irrelevant. Accounting for this lifetime perspective means that the principle may indirectly consider past health by accounting for how far an individual is from achieving a complete, healthy life. I argue that proportional shortfall does not account for this lifetime perspective as it fails to incorporate the fair innings argument as originally claimed, undermining its purported justification.I go on to demonstrate that the case for ignoring past health is weak, and argue that past health is at least sometimes relevant for priority-setting decisions. Specifically, when an individual's past health has a direct impact on current or future health, and when one individual has enjoyed significantly more healthy life years than another.Finally, I demonstrate that by ignoring past illnesses, even those entirely unrelated to their current illness, proportional shortfall can lead to instances of double jeopardy, a highly problematic implication. These arguments give us reason to reject proportional shortfall. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

  8. Rethinking infant knowledge: toward an adaptive process account of successes and failures in object permanence tasks.

    PubMed

    Munakata, Y; McClelland, J L; Johnson, M H; Siegler, R S

    1997-10-01

    Infants seem sensitive to hidden objects in habituation tasks at 3.5 months but fail to retrieve hidden objects until 8 months. The authors first consider principle-based accounts of these successes and failures, in which early successes imply knowledge of principles and failures are attributed to ancillary deficits. One account is that infants younger than 8 months have the object permanence principle but lack means-ends abilities. To test this, 7-month-olds were trained on means-ends behaviors and were tested on retrieval of visible and occluded toys. Means-ends demands were the same, yet infants made more toy-guided retrievals in the visible case. The authors offer an adaptive process account in which knowledge is graded and embedded in specific behavioral processes. Simulation models that learn gradually to represent occluded objects show how this approach can account for success and failure in object permanence tasks without assuming principles and ancillary deficits.

  9. First Principles Model of Electric Cable Braid Penetration with Dielectrics

    DOE PAGES

    Campione, Salvatore; Warne, Larry Kevin; Langston, William L.; ...

    2018-01-01

    In this study, we report the formulation to account for dielectrics in a first principles multipole-based cable braid electromagnetic penetration model. To validate our first principles model, we consider a one-dimensional array of wires, which can be modeled analytically with a multipole-conformal mapping expansion for the wire charges; however, the first principles model can be readily applied to realistic cable geometries. We compare the elastance (i.e. the inverse of the capacitance) results from the first principles cable braid electromagnetic penetration model to those obtained using the analytical model. The results are found in good agreement up to a radius tomore » half spacing ratio of 0.5-0.6, depending on the permittivity of the dielectric used, within the characteristics of many commercial cables. We observe that for typical relative permittivities encountered in braided cables, the transfer elastance values are essentially the same as those of free space; the self-elastance values are also approximated by the free space solution as long as the dielectric discontinuity is taken into account for the planar mode.« less

  10. First Principles Model of Electric Cable Braid Penetration with Dielectrics

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

    Campione, Salvatore; Warne, Larry Kevin; Langston, William L.

    In this study, we report the formulation to account for dielectrics in a first principles multipole-based cable braid electromagnetic penetration model. To validate our first principles model, we consider a one-dimensional array of wires, which can be modeled analytically with a multipole-conformal mapping expansion for the wire charges; however, the first principles model can be readily applied to realistic cable geometries. We compare the elastance (i.e. the inverse of the capacitance) results from the first principles cable braid electromagnetic penetration model to those obtained using the analytical model. The results are found in good agreement up to a radius tomore » half spacing ratio of 0.5-0.6, depending on the permittivity of the dielectric used, within the characteristics of many commercial cables. We observe that for typical relative permittivities encountered in braided cables, the transfer elastance values are essentially the same as those of free space; the self-elastance values are also approximated by the free space solution as long as the dielectric discontinuity is taken into account for the planar mode.« less

  11. 12 CFR 621.5 - Accounting for the allowance for loan losses and chargeoffs.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for the allowance for loan losses... ACCOUNTING AND REPORTING REQUIREMENTS General Rules § 621.5 Accounting for the allowance for loan losses and... according to generally accepted accounting principles. (b) Develop, adopt, and consistently apply policies...

  12. Financial Statements: Disclosures and Presentations.

    DTIC Science & Technology

    1985-12-01

    may be rendered when the financial statements are p;eaed in full compliance with GAAP , consistently applied. Inadequate disclosures as well as other...after the end of the current year, respectively. (Delaney et al., GAAP Interpretation and Application, pp. 52-53. ) Beginning Measurement Disposal End...Of Changing Prices In Financial Reports GAAP for reporting changing prices in financial reports is promulgated in FASB Statements 33, 39, 40, 41, 46

  13. 14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED... the principles embodied in the provisions of this system of accounts and reports; and the application...

  14. Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

    DTIC Science & Technology

    2016-03-01

    information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

  15. Autonomy in the medico-legal courtroom: a principle fit for purpose?

    PubMed

    Foster, C

    2014-01-01

    This article examines the way that the principle of autonomy is handled in (mostly English) law. The law pays loud lip-service to autonomy, saying that it is the governing principle in many areas. This is particularly true for cases involving bioethics. The courts are rarely philosophically explicit about which account of autonomy is favoured, but three accounts (Millian self-determination, Kantian deontology, and relational autonomy-in which the social nexus of the subject is explicitly recognised) can be identified. Despite the law's traditional rhetorical insistence that autonomy rules absolutely, that rule is, in practice, unworkable. Other principles, such as beneficence and dignity, have to be drafted in to help. Much of the philosophical work that autonomy should do in the law is delegated to the notion of capacity, but that notion too is insufficiently examined by the courts, and is problematic.

  16. Precautionary principles: a jurisdiction-free framework for decision-making under risk.

    PubMed

    Ricci, Paolo F; Cox, Louis A; MacDonald, Thomas R

    2004-12-01

    Fundamental principles of precaution are legal maxims that ask for preventive actions, perhaps as contingent interim measures while relevant information about causality and harm remains unavailable, to minimize the societal impact of potentially severe or irreversible outcomes. Such principles do not explain how to make choices or how to identify what is protective when incomplete and inconsistent scientific evidence of causation characterizes the potential hazards. Rather, they entrust lower jurisdictions, such as agencies or authorities, to make current decisions while recognizing that future information can contradict the scientific basis that supported the initial decision. After reviewing and synthesizing national and international legal aspects of precautionary principles, this paper addresses the key question: How can society manage potentially severe, irreversible or serious environmental outcomes when variability, uncertainty, and limited causal knowledge characterize their decision-making? A decision-analytic solution is outlined that focuses on risky decisions and accounts for prior states of information and scientific beliefs that can be updated as subsequent information becomes available. As a practical and established approach to causal reasoning and decision-making under risk, inherent to precautionary decision-making, these (Bayesian) methods help decision-makers and stakeholders because they formally account for probabilistic outcomes, new information, and are consistent and replicable. Rational choice of an action from among various alternatives--defined as a choice that makes preferred consequences more likely--requires accounting for costs, benefits and the change in risks associated with each candidate action. Decisions under any form of the precautionary principle reviewed must account for the contingent nature of scientific information, creating a link to the decision-analytic principle of expected value of information (VOI), to show the

  17. A Survey of Entry-Level Accounting Activities in Relation to the Accounting Curriculum at Tuskegee Institute. Curriculum Development.

    ERIC Educational Resources Information Center

    King, Jimmie, Jr.; Adams, Dennis T.

    Research was conducted to provide a base of information applicable to revising the existing accounting curriculum in the Department of Business at Tuskegee Institute. A survey questionnaire was designed and submitted to members of the Tuskegee Institute Business/Industry Cluster members who are principle employers of Tuskegee graduates. The…

  18. Advantages of fund accounting in 'nonprofits'.

    PubMed

    Herzlinger, R E; Sherman, H D

    1980-01-01

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

  19. How Many Principles for Public Health Ethics?

    PubMed Central

    Coughlin, Steven S.

    2009-01-01

    General moral (ethical) principles play a prominent role in certain methods of moral reasoning and ethical decision-making in bioethics and public health. Examples include the principles of respect for autonomy, beneficence, nonmaleficence, and justice. Some accounts of ethics in public health have pointed to additional principles related to social and environmental concerns, such as the precautionary principle and principles of solidarity or social cohesion. This article provides an overview of principle-based methods of moral reasoning as they apply to public health ethics including a summary of advantages and disadvantages of methods of moral reasoning that rely upon general principles of moral reasoning. Drawing upon the literature on public health ethics, examples are provided of additional principles, obligations, and rules that may be useful for analyzing complex ethical issues in public health. A framework is outlined that takes into consideration the interplay of ethical principles and rules at individual, community, national, and global levels. Concepts such as the precautionary principle and solidarity are shown to be useful to public health ethics to the extent that they can be shown to provide worthwhile guidance and information above and beyond principles of beneficence, nonmaleficence, and justice, and the clusters of rules and maxims that are linked to these moral principles. Future directions likely to be productive include further work on areas of public health ethics such as public trust, community empowerment, the rights of individuals who are targeted (or not targeted) by public health interventions, individual and community resilience and wellbeing, and further clarification of principles, obligations, and rules in public health disciplines such as environmental science, prevention and control of chronic and infectious diseases, genomics, and global health. PMID:20072707

  20. Principles for the formation of an effective concept of multifunctional high-rise construction investment projects

    NASA Astrophysics Data System (ADS)

    Beliakov, Sergei

    2018-03-01

    Investment projects of high-rise construction have a number of features that determine specific risks and additional opportunities that require analysis and accounting in the formation of an effective project concept. The most significant features of high-rise construction include long construction time, complexity of technical and technological solutions, complexity of decisions on the organization of construction and operation, high cost of construction and operation, complexity in determining the ratio of areas designed to accommodate different functional areas, when organizing and coordinating the operation of the facility, with internal zoning. Taking into account the specificity of high-rise construction, among the factors determining the effectiveness of projects, it is advisable to consider as key factors: organizational, technological and investment factors. Within the framework of the article, the author singled out key particular functions for each group of factors under consideration, and also developed a system of principles for the formation of an effective concept of multifunctional high-rise construction investment projects, including the principle of logistic efficiency, the principle of optimal functional zoning, the principle of efficiency of equipment use, the principle of optimizing technological processes, the principle maximization of income, the principle of fund management, the principle of risk management . The model of formation of an effective concept of investment projects of multifunctional high-rise construction developed by the author can contribute to the development of methodological tools in the field of managing the implementation of high-rise construction projects, taking into account their specificity in the current economic conditions.

  1. The method of 'principlism': a critique of the critique.

    PubMed

    Lustig, B A

    1992-10-01

    Several scholars have recently criticized the dominant emphasis upon mid-level principles in bioethics best exemplified by Beauchamp and Childress's Principles of Biomedical Ethics. In Part I of this essay, I assess the fairness and cogency of three broad criticisms raised against 'principlism' as an approach: (1) that principlism, as an exercise in applied ethics, is insufficiently attentive to the dialectical relations between ethical theory and mortal practice; (2) that principlism fails to offer a systematic account of the principles of non-maleficence, beneficence, respect for autonomy, and justice; and (3) that principlism, as a version of moral pluralism, is fatally flawed by its theoretical agnosticism. While acknowledging that Beauchamp and Childress's reliance upon Ross's version of intuitionism is problematic, I conclude that the critics of principlism have failed to make a compelling case against its theoretical or practical adequacy as an ethical approach. In Part II, I assess the moral theory developed by Bernard Gert in Mortality: A New Justification of the Moral Rules, because Gert has recommended his approach as a systematic alternative to principlism. I judge Gert's theory to be seriously incomplete and, in contrast to principlism, unable to generate coherent conclusions about cases of active euthanasia and paternalism.

  2. Using Problem-Based Learning in Accounting

    ERIC Educational Resources Information Center

    Hansen, James D.

    2006-01-01

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

  3. College Endowment Funds: A Consideration of Applicable Accounting and Legal Principles.

    ERIC Educational Resources Information Center

    Blackwell, Thomas E.; Johns, Ralph S.

    1970-01-01

    In 1968 the Ford Foundation appointed an Advisory Committee on Endowment Management to study the management of college and university endowment funds with an eye toward the accounting and legal principals of more unconventional investing. The Committee concluded that gains from endowments need not be treated as principal of NACUBO sees this…

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

    ERIC Educational Resources Information Center

    Friedlob, George T.; Cosenza, Robert M.

    1981-01-01

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

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

    ERIC Educational Resources Information Center

    Laux, Judy

    2009-01-01

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

  6. Federally Sponsored Research at Educational Institutions: A Need for Improved Accountability. Report by the U.S. General Accounting Office.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    This report discusses federally sponsored research at educational institutions and suggests ways to improve accountability for these funds. The following suggestions are made for minimizing problems presented in this report: (1) development of more definitive cost principles for both the institutions and the Federal auditors to follow; (2) more…

  7. Relationships between Learning Styles and Academic Achievement and Brain Hemispheric Dominance and Academic Performance in Business and Accounting Courses.

    ERIC Educational Resources Information Center

    Carthey, Joseph H.

    A study determined if relationships exist between learning styles and academic achievement and brain hemispheric dominance and academic performance in the courses of principles of management, business law, intermediate accounting, and principles of economics. All second-year accounting students (64 students) at Northeast Iowa Community College…

  8. Abstract principles and concrete cases in intuitive lawmaking.

    PubMed

    Ellman, Ira Mark; Braver, Sanford L; MacCoun, Robert J

    2012-04-01

    Citizens awaiting jury service were asked a series of items, in Likert format, to determine their endorsement of various statements about principles to use in setting child support amounts. These twenty items were derived from extant child support systems, from past literature and from Ellman and Ellman's (2008) Theory of Child Support. The twenty items were found to coalesce into four factors (principles). There were pervasive gender differences in respondent's endorsement of the principles. More importantly, three of these four principles were systematically reflected, in very rational (if complex) ways, in the respondents' resolution of the individual child support cases they were asked to decide. Differences among respondents in their endorsement of these three principles accounted for differences in their patterns of child support judgments. It is suggested that the pattern of coherent arbitrariness (Ariely et al., Q J Econ 118(1):73-105, 2003) in those support judgments, noted in an earlier study (Ellman, Braver, & MacCoun, 2009) is thus partially explained, in that the seeming arbitrariness of respondents' initial support judgments reflect in part their differing views about the basic principles that should decide the cases.

  9. 32 CFR 37.625 - What cost principles or standards do I require for for-profit participants?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... research and development activities under the Generally Accepted Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974 1... participants themselves or by non-Federal sponsors). 1 Copies may be obtained from the Financial Accounting...

  10. Clinical Nurse Specialists Guide Staff Nurses to Promote Practice Accountability Through Peer Review.

    PubMed

    Semper, Julie; Halvorson, Betty; Hersh, Mary; Torres, Clare; Lillington, Linda

    2016-01-01

    The aim of the study was to describe the clinical nurse specialist role in developing and implementing a staff nurse education program to promote practice accountability using peer review principles. Peer review is essential for professional nursing practice demanding a significant culture change. Clinical nurse specialists in a Magnet-designated community hospital were charged with developing a staff nurse peer review education program. Peer review is a recognized mechanism of professional self-regulation to ensure delivery of quality care. The American Nurses Association strongly urges incorporating peer review in professional nursing practice models. Clinical nurse specialists play a critical role in educating staff nurses about practice accountability. Clinical nurse specialists developed an education program guided by the American Nurses Association's principles of peer review. A baseline needs assessment identified potential barriers and learning needs. Content incorporated tools and strategies to build communication skills, collaboration, practice change, and peer accountability. The education program resulted in increased staff nurse knowledge about peer review and application of peer review principles in practice. Clinical nurse specialists played a critical role in helping staff nurses understand peer review and its application to practice. The clinical nurse specialist role will continue to be important in sustaining the application of peer review principles in practice.

  11. Difficulties of Academic Achievement in Principles of Accounting Courses from the Student Perspective: Evidence from Libya

    ERIC Educational Resources Information Center

    Tailab, Mohamed M.

    2013-01-01

    Many studies by researchers and accounting educators explore various factors associated with the success or failure of accounting majors in college level accounting courses. This paper identifies and summarizes the main obstacles associated with low student academic achievement in introductory courses in the College of Accounting at Al-Jabal…

  12. First-principles calculations reveal controlling principles for carrier mobilities in semiconductors

    DOE PAGES

    Wu, Yu -Ning; Zhang, Xiaoguang; Pantelides, Sokrates T.; ...

    2016-10-11

    It has long been believed that carrier mobilities in semiconductors can be calculated by Fermi s golden rule (Born approximation). Phenomenological models for scattering amplitudes are typically used for engineering- level device modeling. Here we introduce a parameter-free, first-principles approach based on complex- wavevector energy bands that does not invoke the Born approximation. We show that phonon-limited mobility is controlled by low-resistivity percolation paths and that in ionized-impurity scattering one must account for the effect of the screening charge, which cancels most of the Coulomb tail.Finally, calculated electron mobilities in silicon are in agreement with experimental data.

  13. Improving Science Education through Accountability Relationships in Schools.

    ERIC Educational Resources Information Center

    Wildy, Helen; Wallace, John

    1997-01-01

    Presents a contrast between bureaucratic and professional models of accountability and their impact on the science education enterprise. Topics include improving performance, climate of trust, principles and consequences, demonstrating acceptance of responsibilities, and feedback. Concludes that it is necessary to develop the skills and processes…

  14. Regression Analysis: Instructional Resource for Cost/Managerial Accounting

    ERIC Educational Resources Information Center

    Stout, David E.

    2015-01-01

    This paper describes a classroom-tested instructional resource, grounded in principles of active learning and a constructivism, that embraces two primary objectives: "demystify" for accounting students technical material from statistics regarding ordinary least-squares (OLS) regression analysis--material that students may find obscure or…

  15. Patient safety principles in family medicine residency accreditation standards and curriculum objectives

    PubMed Central

    Kassam, Aliya; Sharma, Nishan; Harvie, Margot; O’Beirne, Maeve; Topps, Maureen

    2016-01-01

    Abstract Objective To conduct a thematic analysis of the College of Family Physicians of Canada’s (CFPC’s) Red Book accreditation standards and the Triple C Competency-based Curriculum objectives with respect to patient safety principles. Design Thematic content analysis of the CFPC’s Red Book accreditation standards and the Triple C curriculum. Setting Canada. Main outcome measures Coding frequency of the patient safety principles (ie, patient engagement; respectful, transparent relationships; complex systems; a just and trusting culture; responsibility and accountability for actions; and continuous learning and improvement) found in the analyzed CFPC documents. Results Within the analyzed CFPC documents, the most commonly found patient safety principle was patient engagement (n = 51 coding references); the least commonly found patient safety principles were a just and trusting culture (n = 5 coding references) and complex systems (n = 5 coding references). Other patient safety principles that were uncommon included responsibility and accountability for actions (n = 7 coding references) and continuous learning and improvement (n = 12 coding references). Conclusion Explicit inclusion of patient safety content such as the use of patient safety principles is needed for residency training programs across Canada to ensure the full spectrum of care is addressed, from community-based care to acute hospital-based care. This will ensure a patient safety culture can be cultivated from residency and sustained into primary care practice. PMID:27965349

  16. Principles of a Sound State School Finance System.

    ERIC Educational Resources Information Center

    National Conference of State Legislatures, Denver, CO.

    Funding for public elementary and secondary education is a significant portion of most state budgets, representing on average approximately one-third of general fund appropriations. This booklet provides policymakers with five broad principles for the design of state school funding systems--equity, efficiency, adequacy, accountability, and…

  17. Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

    This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

  18. A Comparison of Value-Added, Ordinary Least Squares Regression, and the California STAR Accountability Indicators

    ERIC Educational Resources Information Center

    Black, Aime

    2012-01-01

    Student achievement to reward or sanction schools. These unadjusted accountability indicators do not account for differences in student or school characteristics that contribute to variations in assessment results. Since the "Coleman Report" (1966), a guiding principle in accountability design has been that educational outcomes data…

  19. Computational principles of working memory in sentence comprehension.

    PubMed

    Lewis, Richard L; Vasishth, Shravan; Van Dyke, Julie A

    2006-10-01

    Understanding a sentence requires a working memory of the partial products of comprehension, so that linguistic relations between temporally distal parts of the sentence can be rapidly computed. We describe an emerging theoretical framework for this working memory system that incorporates several independently motivated principles of memory: a sharply limited attentional focus, rapid retrieval of item (but not order) information subject to interference from similar items, and activation decay (forgetting over time). A computational model embodying these principles provides an explanation of the functional capacities and severe limitations of human processing, as well as accounts of reading times. The broad implication is that the detailed nature of cross-linguistic sentence processing emerges from the interaction of general principles of human memory with the specialized task of language comprehension.

  20. Protection - Principles and practice.

    NASA Technical Reports Server (NTRS)

    Graham, G. S.; Denning, P. J.

    1972-01-01

    The protection mechanisms of computer systems control the access to objects, especially information objects. The principles of protection system design are formalized as a model (theory) of protection. Each process has a unique identification number which is attached by the system to each access attempted by the process. Details of system implementation are discussed, taking into account the storing of the access matrix, aspects of efficiency, and the selection of subjects and objects. Two systems which have protection features incorporating all the elements of the model are described.

  1. 77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-21

    ... financial information within generally accepted accounting principles that have been discussed with... the person(s) identified by the auditor as responsible for overseeing the accounting and financial...-making authority and responsibility to oversee the accounting and financial reporting processes of the...

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

    PubMed

    Mackert, Michael

    2012-01-01

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

  3. 32 CFR 37.625 - What cost principles or standards do I require for for-profit participants?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... research and development activities under the Generally Accepted Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974 1... the participants' other research and development activities (e.g., activities supported by the...

  4. Harm reduction principles for healthcare settings.

    PubMed

    Hawk, Mary; Coulter, Robert W S; Egan, James E; Fisk, Stuart; Reuel Friedman, M; Tula, Monique; Kinsky, Suzanne

    2017-10-24

    Harm reduction refers to interventions aimed at reducing the negative effects of health behaviors without necessarily extinguishing the problematic health behaviors completely. The vast majority of the harm reduction literature focuses on the harms of drug use and on specific harm reduction strategies, such as syringe exchange, rather than on the harm reduction philosophy as a whole. Given that a harm reduction approach can address other risk behaviors that often occur alongside drug use and that harm reduction principles have been applied to harms such as sex work, eating disorders, and tobacco use, a natural evolution of the harm reduction philosophy is to extend it to other health risk behaviors and to a broader healthcare audience. Building on the extant literature, we used data from in-depth qualitative interviews with 23 patients and 17 staff members from an HIV clinic in the USA to describe harm reduction principles for use in healthcare settings. We defined six principles of harm reduction and generalized them for use in healthcare settings with patients beyond those who use illicit substances. The principles include humanism, pragmatism, individualism, autonomy, incrementalism, and accountability without termination. For each of these principles, we present a definition, a description of how healthcare providers can deliver interventions informed by the principle, and examples of how each principle may be applied in the healthcare setting. This paper is one of the firsts to provide a comprehensive set of principles for universal harm reduction as a conceptual approach for healthcare provision. Applying harm reduction principles in healthcare settings may improve clinical care outcomes given that the quality of the provider-patient relationship is known to impact health outcomes and treatment adherence. Harm reduction can be a universal precaution applied to all individuals regardless of their disclosure of negative health behaviors, given that health

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

    PubMed

    Chan, J B

    1999-06-01

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

  6. Ethical issues and accountability in pressure ulcer prevention.

    PubMed

    Welsh, Lynn

    2014-10-28

    Pressure ulcers represent a considerable cost, both in terms of healthcare spending and quality of life. They are increasingly viewed in terms of patient harm. For clinicians involved in pressure ulcer prevention, ethical issues surrounding accountability may arise from both policy and practice perspectives. It may be useful for clinicians to refer to ethical theories and principles to create frameworks when addressing ethical dilemmas. However, such theories and principles have been criticised for their simplicity and over-generalisation. Alternative theories, for example, virtue ethics and experiential learning, can provide more comprehensive guidance and promote a pluralistic approach to tackling ethical dilemmas.

  7. Making EFL Instruction More CLT-Oriented through Individual Accountability in Cooperative Learning

    ERIC Educational Resources Information Center

    Astuti, Puji; Lammers, Jayne C.

    2017-01-01

    This article attempts to add to the literature supporting Communicative Language Teaching (CLT) by proposing the use of Cooperative Learning (CL), specifically focusing on the enactment of a key principle of CL, i.e., individual accountability. It illustrates how to train students on CL and its individual accountability work and demonstrates how…

  8. Promoting Liberal Learning in a Capstone Accounting Course

    ERIC Educational Resources Information Center

    Ahlawat, Sunita; Miller, Gerald; Shahid, Abdus

    2012-01-01

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

  9. Next level of board accountability in health care quality.

    PubMed

    Pronovost, Peter J; Armstrong, C Michael; Demski, Renee; Peterson, Ronald R; Rothman, Paul B

    2018-03-19

    Purpose The purpose of this paper is to offer six principles that health system leaders can apply to establish a governance and management system for the quality of care and patient safety. Design/methodology/approach Leaders of a large academic health system set a goal of high reliability and formed a quality board committee in 2011 to oversee quality and patient safety everywhere care was delivered. Leaders of the health system and every entity, including inpatient hospitals, home care companies, and ambulatory services staff the committee. The committee works with the management for each entity to set and achieve quality goals. Through this work, the six principles emerged to address management structures and processes. Findings The principles are: ensure there is oversight for quality everywhere care is delivered under the health system; create a framework to organize and report the work; identify care areas where quality is ambiguous or underdeveloped (i.e. islands of quality) and work to ensure there is reporting and accountability for quality measures; create a consolidated quality statement similar to a financial statement; ensure the integrity of the data used to measure and report quality and safety performance; and transparently report performance and create an explicit accountability model. Originality/value This governance and management system for quality and safety functions similar to a finance system, with quality performance documented and reported, data integrity monitored, and accountability for performance from board to bedside. To the authors' knowledge, this is the first description of how a board has taken this type of systematic approach to oversee the quality of care.

  10. 32 CFR 37.625 - What cost principles or standards do I require for for-profit participants?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... any firm to needlessly change its cost-accounting system, your expenditure-based TIAs are to apply the... existing systems for identifying allowable costs under those principles. If there are programmatic or... Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974 1...

  11. Accounting for Cultural Preferences in the Design of Online Learning in the Arab World

    ERIC Educational Resources Information Center

    Hall, Andrea

    2010-01-01

    If cultural values affect the way that people learn, these should be accounted for in learning design. This article discusses innovative, pedagogically-sound design principles that were developed from theory and refined in an Arabic learning environment, in Oman. These principles are recommended for designing online learning that is culturally…

  12. 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…

  13. Educational Research in China: Guiding Principles and Major Tasks.

    ERIC Educational Resources Information Center

    Wu, Wei

    This account of efforts to reconstruct educational research in China, guided by Marxist principles and reflective of a national policy of building a "socialist spiritual civilization," presents the major requirements of that endeavor. Educational sciences are to be guided by four understandings: correct theories; realistic policies;…

  14. Accounting Procedures for Student Organizations. 1979 Edition. School Business Administration Publication No. 3.

    ERIC Educational Resources Information Center

    California Association of School Business Officials, Sacramento.

    This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…

  15. 76 FR 14110 - Order Regarding Review of FASB Accounting Support Fee for 2011 Under Section 109 of the Sarbanes...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

    ... recognize, as generally accepted for purposes of the securities laws, any accounting principles established... policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard...

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

    PubMed

    2011-03-01

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

  17. 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.

  18. Debriefing and accountability in deceptive research.

    PubMed

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

    2008-09-01

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

  19. Sensitivity to the Sampling Process Emerges From the Principle of Efficiency.

    PubMed

    Jara-Ettinger, Julian; Sun, Felix; Schulz, Laura; Tenenbaum, Joshua B

    2018-05-01

    Humans can seamlessly infer other people's preferences, based on what they do. Broadly, two types of accounts have been proposed to explain different aspects of this ability. The first account focuses on spatial information: Agents' efficient navigation in space reveals what they like. The second account focuses on statistical information: Uncommon choices reveal stronger preferences. Together, these two lines of research suggest that we have two distinct capacities for inferring preferences. Here we propose that this is not the case, and that spatial-based and statistical-based preference inferences can be explained by the assumption that agents are efficient alone. We show that people's sensitivity to spatial and statistical information when they infer preferences is best predicted by a computational model of the principle of efficiency, and that this model outperforms dual-system models, even when the latter are fit to participant judgments. Our results suggest that, as adults, a unified understanding of agency under the principle of efficiency underlies our ability to infer preferences. Copyright © 2018 Cognitive Science Society, Inc.

  20. EMERGING BIOLOGICAL PRINCIPLES OF METASTASIS

    PubMed Central

    Lambert, Arthur W.; Pattabiraman, Diwakar R.; Weinberg, Robert A.

    2016-01-01

    Metastases account for the great majority of cancer-associated deaths, yet this complex process remains the least understood aspect of cancer biology. As the body of research concerning metastasis continues to grow at a rapid rate, the biological programs that underlie the dissemination and metastatic outgrowth of cancer cells are beginning to come into view. In this review we summarize the cellular and molecular mechanisms involved in metastasis, with a focus on carcinomas where the most is known, and highlight the general principles of metastasis that have begun to emerge. PMID:28187288

  1. Principles of cooperation across systems: from human sharing to multicellularity and cancer.

    PubMed

    Aktipis, Athena

    2016-01-01

    From cells to societies, several general principles arise again and again that facilitate cooperation and suppress conflict. In this study, I describe three general principles of cooperation and how they operate across systems including human sharing, cooperation in animal and insect societies and the massively large-scale cooperation that occurs in our multicellular bodies. The first principle is that of Walk Away: that cooperation is enhanced when individuals can leave uncooperative partners. The second principle is that resource sharing is often based on the need of the recipient (i.e., need-based transfers) rather than on strict account-keeping. And the last principle is that effective scaling up of cooperation requires increasingly sophisticated and costly cheater suppression mechanisms. By comparing how these principles operate across systems, we can better understand the constraints on cooperation. This can facilitate the discovery of novel ways to enhance cooperation and suppress cheating in its many forms, from social exploitation to cancer.

  2. 12 CFR 223.32 - What rules apply to financial subsidiaries of a member bank?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... financial subsidiary. If a financial subsidiary is consolidated with its parent member bank under GAAP, the... equal to the carrying value of the securities on parent-only financial statements of the member bank... bank's parent-only GAAP financial statements is $500. The member bank initially must value the...

  3. Schools Feel Pressure of Efforts to Increase Fiscal Accountability

    ERIC Educational Resources Information Center

    Hoff, David J.

    2005-01-01

    With systems of accountability for student achievement now widely in place, state policymakers and others are applying the principle on another front by trying to hold schools more responsible for how they spend their money. Auditors in some states regularly calculate the percentages that districts spend on classroom resources compared with…

  4. Design principles and operating principles: the yin and yang of optimal functioning.

    PubMed

    Voit, Eberhard O

    2003-03-01

    Metabolic engineering has as a goal the improvement of yield of desired products from microorganisms and cell lines. This goal has traditionally been approached with experimental biotechnological methods, but it is becoming increasingly popular to precede the experimental phase by a mathematical modeling step that allows objective pre-screening of possible improvement strategies. The models are either linear and represent the stoichiometry and flux distribution in pathways or they are non-linear and account for the full kinetic behavior of the pathway, which is often significantly effected by regulatory signals. Linear flux analysis is simpler and requires less input information than a full kinetic analysis, and the question arises whether the consideration of non-linearities is really necessary for devising optimal strategies for yield improvements. The article analyzes this question with a generic, representative pathway. It shows that flux split ratios, which are the key criterion for linear flux analysis, are essentially sufficient for unregulated, but not for regulated branch points. The interrelationships between regulatory design on one hand and optimal patterns of operation on the other suggest the investigation of operating principles that complement design principles, like a user's manual complements the hardwiring of electronic equipment.

  5. The free-energy principle: a unified brain theory?

    PubMed

    Friston, Karl

    2010-02-01

    A free-energy principle has been proposed recently that accounts for action, perception and learning. This Review looks at some key brain theories in the biological (for example, neural Darwinism) and physical (for example, information theory and optimal control theory) sciences from the free-energy perspective. Crucially, one key theme runs through each of these theories - optimization. Furthermore, if we look closely at what is optimized, the same quantity keeps emerging, namely value (expected reward, expected utility) or its complement, surprise (prediction error, expected cost). This is the quantity that is optimized under the free-energy principle, which suggests that several global brain theories might be unified within a free-energy framework.

  6. Foundations of quantum gravity: The role of principles grounded in empirical reality

    NASA Astrophysics Data System (ADS)

    Holman, Marc

    2014-05-01

    gravitation is a curved spacetime phenomenon is arguably implied by the equivalence principle). Theoretical principles may still be useful however in formulating a concrete theory (analogous to the manner in which, say, a suitable form of general covariance can still act as a sieve for separating theories of gravity from one another). It is subsequently argued that the appropriate empirical principles for deducing the key structural features of quantum gravity should at least include (i) quantum nonlocality, (ii) irreducible indeterminacy (or, essentially equivalently, given (i), relativistic causality), (iii) the thermodynamic arrow of time, (iv) homogeneity and isotropy of the observable universe on the largest scales. In each case, it is explained - when appropriate - how the principle in question could be implemented mathematically in a theory of quantum gravity, why it is considered to be of fundamental significance and also why contemporary accounts of it are insufficient. For instance, the high degree of uniformity observed in the Cosmic Microwave Background is usually regarded as theoretically problematic because of the existence of particle horizons, whereas the currently popular attempts to resolve this situation in terms of inflationary models are, for a number of reasons, less than satisfactory. However, rather than trying to account for the required empirical features dynamically, an arguably much more fruitful approach consists in attempting to account for these features directly, in the form of a lawlike initial condition within a theory of quantum gravity.

  7. Local Control in the Era of Accountability: A Case Study of Wisconsin PreK

    ERIC Educational Resources Information Center

    Graue, M. Elizabeth; Wilinski, Bethany; Nocera, Amato

    2016-01-01

    The opposing principles of local control and increased standardization are a prominent tension in the United States' education system. Since at least the early 1990s, this tension has taken shape around the accountability movement, defined by educational reforms that hold schools, teachers, and students accountable for performance on new…

  8. 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.…

  9. Relevance and limits of the principle of "equivalence of care" in prison medicine.

    PubMed

    Niveau, Gérard

    2007-10-01

    The principle of "equivalence of care" in prison medicine is a principle by which prison health services are obliged to provide prisoners with care of a quality equivalent to that provided for the general public in the same country. It is cited in numerous national and international directives and recommendations. The principle of equivalence is extremely relevant from the point of view of normative ethics but requires adaptation from the point of view of applied ethics. From a clinical point of view, the principle of equivalence is often insufficient to take account of the adaptations necessary for the organization of care in a correctional setting. The principle of equivalence is cost-effective in general, but has to be overstepped to ensure the humane management of certain special cases.

  10. Applying Japanese management tips to patient accounts.

    PubMed

    Groenevelt, C J

    1990-04-01

    "Just in time," a Japanese management philosophy that has been applied successfully in manufacturing operations, also can be used to improve management of patient accounts departments. Under its principles, healthcare organizations would develop standardized procedures; involve workers in decision making; set up training and education programs aimed at creating a multi-skilled pool of workers; establish smooth production schedules; and foster cooperation and commitment to the philosophy throughout the organization.

  11. The Impact of New Technology on the Accounting Curriculum.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    This paper analyzes ways in which the new, relatively cheap, user friendly technology and associated software is changing the way that accounting is being taught. Techniques that have been available, in principle, for years, are now widely available. The newer techniques stress decision making for planning, and, to a lesser extent, control, in…

  12. A Commentary on "Contextualizing the Intermediate Financial Accounting Courses in the Financial Global Crisis"

    ERIC Educational Resources Information Center

    Woods, Margaret

    2011-01-01

    The breadth of issues raised by the ongoing global financial crisis (GFC) has made accounting education potentially very exciting of late, particularly in the fields of financial reporting and auditing. Students can find it difficult to engage with the conceptual principles that underpin accounting regulation and it can be challenging for the…

  13. The Uncertainty Principle in the Presence of Quantum Memory

    NASA Astrophysics Data System (ADS)

    Renes, Joseph M.; Berta, Mario; Christandl, Matthias; Colbeck, Roger; Renner, Renato

    2010-03-01

    One consequence of Heisenberg's uncertainty principle is that no observer can predict the outcomes of two incompatible measurements performed on a system to arbitrary precision. However, this implication is invalid if the the observer possesses a quantum memory, a distinct possibility in light of recent technological advances. Entanglement between the system and the memory is responsible for the breakdown of the uncertainty principle, as illustrated by the EPR paradox. In this work we present an improved uncertainty principle which takes this entanglement into account. By quantifying uncertainty using entropy, we show that the sum of the entropies associated with incompatible measurements must exceed a quantity which depends on the degree of incompatibility and the amount of entanglement between system and memory. Apart from its foundational significance, the uncertainty principle motivated the first proposals for quantum cryptography, though the possibility of an eavesdropper having a quantum memory rules out using the original version to argue that these proposals are secure. The uncertainty relation introduced here alleviates this problem and paves the way for its widespread use in quantum cryptography.

  14. 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.

  15. 77 FR 75259 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-19

    ... consistent with U.S. generally accepted accounting principles. There were no significant differences in...] FEDERAL RESERVE SYSTEM FEDERAL DEPOSIT INSURANCE CORPORATION Joint Report: Differences in Accounting and... submit an annual report to the Committee on Financial Services of the U.S. House of Representatives and...

  16. Distance Learning in an Accounting Principles Course--Student Satisfaction and Perceptions of Efficacy

    ERIC Educational Resources Information Center

    Vamosi, Alexander R.; Pierce, Barbara G.; Slotkin, Michael H.

    2004-01-01

    In this study, the authors employed a novel, dual approach toward the delivery of course material to assess students' satisfaction with distance learning and their perceptions of its efficacy. Students in two sections of an Introduction to Financial Accounting course received instruction that alternated between traditional, live lectures and live…

  17. Elementary Accounting. A Programed Text. Revised. Edition Code-3.

    ERIC Educational Resources Information Center

    Army Finance School, Fort Benjamin Harrison, IN.

    This programed text is designed to teach the basic elements of the double entry system of accounting, including basic terms, procedures, definitions, and principles used. The text consists of frames, which are sequenced instructional steps and, in most cases, are composed of two parts. The first part states a fact or relates information and asks a…

  18. McCain Emphasizes School Choice, Accountability, but Lacks Specifics

    ERIC Educational Resources Information Center

    Hoff, David J.

    2008-01-01

    Buried deep within the campaign Web site of Senator John McCain, the Arizona Republican explains the principles that define his K-12 agenda: choice, accountability, and teacher quality. But his 25-year congressional record and statements in his current campaign do give a glimpse of what Senator McCain--better known for his views on defense and…

  19. Healthcare not-for-profits: FASB exposure draft highlights flexibility in financial statement presentation.

    PubMed

    Conner, Brian

    2016-03-01

    A new version of the FASB accounting standard covering not-for-profit healthcare organizations contains potentially significant changes to the statement of operations and changes in net assets, statement of cash flows, and notes to the financial statements. Healthcare organizations already have tremendous flexibility with disclosures around all aspects of their business. Although auditors prefer to see only information that can be effectively audited, this preference does not prevent organizations from expanding on certain activities or transactions covered by GAAP in their footnotes.

  20. Relevance and limits of the principle of “equivalence of care” in prison medicine

    PubMed Central

    Niveau, Gérard

    2007-01-01

    The principle of “equivalence of care” in prison medicine is a principle by which prison health services are obliged to provide prisoners with care of a quality equivalent to that provided for the general public in the same country. It is cited in numerous national and international directives and recommendations. The principle of equivalence is extremely relevant from the point of view of normative ethics but requires adaptation from the point of view of applied ethics. From a clinical point of view, the principle of equivalence is often insufficient to take account of the adaptations necessary for the organization of care in a correctional setting. The principle of equivalence is cost‐effective in general, but has to be overstepped to ensure the humane management of certain special cases. PMID:17906061

  1. Intention-to-treat analysis and accounting for missing data in orthopaedic randomized clinical trials.

    PubMed

    Herman, Amir; Botser, Itamar Busheri; Tenenbaum, Shay; Chechick, Ahron

    2009-09-01

    The intention-to-treat principle implies that all patients who are randomized in a clinical trial should be analyzed according to their original allocation. This means that patients crossing over to another treatment group and patients lost to follow-up should be included in the analysis as a part of their original group. This principle is important for preserving the randomization scheme, which is the basis for correct inference in any randomized trial. In this study, we examined the use of the intention-to-treat principle in recently published orthopaedic clinical trials. We surveyed eight leading orthopaedic journals for randomized clinical trials published between January 2005 and August 2008. We determined whether the intention-to-treat principle was implemented and, if so, how it was used in each trial. Specifically, we ascertained which methods were used to account for missing data. Our search yielded 274 randomized clinical trials, and the intention-to-treat principle was used in ninety-six (35%) of them. There were significant differences among the journals with regard to the use of the intention-to-treat principle. The relative number of trials in which the principle was used increased each year. The authors adhered to the strict definition of the intention-to-treat principle in forty-five of the ninety-six studies in which it was claimed that this principle had been used. In forty-four randomized trials, patients who had been lost to follow-up were excluded from the final analysis; this practice was most notable in studies of surgical interventions. The most popular method of adjusting for missing data was the "last observation carried forward" technique. In most of the randomized clinical trials published in the orthopaedic literature, the investigators did not adhere to the stringent use of the intention-to-treat principle, with the most conspicuous problem being a lack of accounting for patients lost to follow-up. This omission might introduce bias to

  2. Moral status, justice, and the common morality: challenges for the principlist account of moral change.

    PubMed

    Hodges, Kevin E; Sulmasy, Daniel P

    2013-09-01

    The theory of principlism elaborated by Beauchamp and Childress in Principles of Biomedical Ethics has become extremely influential in bioethics. The theory employs the idea of the common morality as a foundation for the principles of autonomy, beneficence, nonmaleficence, and justice. According to this account, the content of the common morality is universal and constant, while variability in morals is due to the fact that the issue of who is included within the scope of moral status evolves over time. This suggests that issues of moral status are not part of the common morality at all, and this presents a conundrum: questions of moral status seem central to any substantive account of justice, and any conception of the common morality that excludes moral status therefore seems inadequate for supporting a robust principle of justice. We argue that proponents of common morality theory are left with four options: (1) making moral status a part of the objective common morality and ignoring evidence that views about moral status do seem to vary over time and place; (2) excluding justice from the substantive content of the common morality; (3) taking common morality to be an imperfect approximation of an independently justified and universal foundationalist ethic against which the common morality is judged; or (4) weakening claims about the universality of common morality, thereby allowing the common morality to support a variety of principles of justice applicable only within particular communities that have specified the scope of moral status. We suspect that proponents of common morality theory will not view any of these options favorably, which raises questions about the ultimate contribution of that account.

  3. Early object labels: the case for a developmental lexical principles framework.

    PubMed

    Golinkoff, R M; Mervis, C B; Hirsh-Pasek, K

    1994-02-01

    Universally, object names make up the largest proportion of any word type found in children's early lexicons. Here we present and critically evaluate a set of six lexical principles (some previously proposed and some new) for making object label learning a manageable task. Overall, the principles have the effect of reducing the amount of information that language-learning children must consider for what a new word might mean. These principles are constructed by children in a two-tiered developmental sequence, as a function of their sensitivity to linguistic input, contextual information, and social-interactional cues. Thus, the process of lexical acquisition changes as a result of the particular principles a given child has at his or her disposal. For children who have only the principles of the first tier (reference, extendibility, and object scope), word learning has a deliberate and laborious look. The principles of the second tier (categorical scope, novel name-nameless category' or N3C, and conventionality) enable the child to acquire many new labels rapidly. The present unified account is argued to have a number of advantages over treating such principles separately and non-developmentally. Further, the explicit recognition that the acquisition and operation of these principles is influenced by the child's interpretation of both linguistic and non-linguistic input is seen as an advance.

  4. Bernoulli's Principle

    ERIC Educational Resources Information Center

    Hewitt, Paul G.

    2004-01-01

    Some teachers have difficulty understanding Bernoulli's principle particularly when the principle is applied to the aerodynamic lift. Some teachers favor using Newton's laws instead of Bernoulli's principle to explain the physics behind lift. Some also consider Bernoulli's principle too difficult to explain to students and avoid teaching it…

  5. Challenging the bioethical application of the autonomy principle within multicultural societies.

    PubMed

    Fagan, Andrew

    2004-01-01

    This article critically re-examines the application of the principle of patient autonomy within bioethics. In complex societies such as those found in North America and Europe health care professionals are increasingly confronted by patients from diverse ethnic, cultural, and religious backgrounds. This affects the relationship between clinicians and patients to the extent that patients' deliberations upon the proposed courses of treatment can, in various ways and to varying extents, be influenced by their ethnic, cultural, and religious commitments. The principle of patient autonomy is the main normative constraint imposed upon medical treatment. Bioethicists typically appeal to the principle of patient autonomy as a means for generally attempting to resolve conflict between patients and clinicians. In recent years a number of bioethicists have responded to the condition of multiculturalism by arguing that the autonomy principle provides the basis for a common moral discourse capable of regulating the relationship between clinicians and patients in those situations where patients' beliefs and commitments do or may contradict the ethos of biomedicine. This article challenges that claim. I argue that the precise manner in which the autonomy principle is philosophically formulated within such accounts prohibits bioethicists' deployment of autonomy as a core ideal for a common moral discourse within multicultural societies. The formulation of autonomy underlying such accounts cannot be extended to simply assimilate individuals' most fundamental religious and cultural commitments and affiliations per se. I challenge the assumption that respecting prospective patients' fundamental religious and cultural commitments is necessarily always compatible with respecting their autonomy. I argue that the character of some peoples' relationship with their cultural or religious community acts to significantly constrain the possibilities for acting autonomously. The implication is

  6. Principles for assessing disease management outcomes.

    PubMed

    Fitzner, Karen; Sidorov, Jaan; Fetterolf, Don; Wennberg, David; Eisenberg, Edward; Cousins, Michael; Hoffman, Joel; Haughton, John; Charlton, Warwick; Krause, David; Woolf, Allen; Mcdonough, Kenneth; Todd, Warren; Fox, Kathe; Plocher, David; Juster, Iver; Stiefel, Matt; Villagra, Victor; Duncan, Ian

    2004-01-01

    Disease management (DM) is rapidly becoming an important force in the late 20th and early 21st century as a strategy for managing the chronic illness of large populations. Given the increasing visibility of DM programs, the clinical, economic and financial impact of this support are vital to DM program accountability and its acceptance as a solution to the twin challenges of achieving affordable, quality health care. Measuring and reporting outcomes in DM is difficult. DM programs must adapt to local market conditions and customer desires, which in turn limits generalizability, and still account for the overlapping/interlocking/multifaceted nature of the interventions included in any DM program. The Disease Management Association of America convened a Steering Committee to suggest a preferred approach, not a mandated or standardized approach for DM program evaluation. This paper presents the Steering Committee's "Consensus Statement" and "Guiding Principles" for robust evaluation.

  7. Dynamics of Attentional Selection under Conflict: Toward a Rational Bayesian Account

    ERIC Educational Resources Information Center

    Yu, Angela J.; Dayan, Peter; Cohen, Jonathan D.

    2009-01-01

    The brain exhibits remarkable facility in exerting attentional control in most circumstances, but it also suffers apparent limitations in others. The authors' goal is to construct a rational account for why attentional control appears suboptimal under conditions of conflict and what this implies about the underlying computational principles. The…

  8. A Total Quality Management Approach to Assurance of Learning in the Accounting Classroom: An Empirical Study

    ERIC Educational Resources Information Center

    Harvey, Mary Ellen; Eisner, Susan

    2011-01-01

    The research presented in this paper seeks to discern which combination of pedagogical tools most positively impact student learning of the introductory Accounting curriculum in the Principles of Accounting courses in a 4-year U.S. public college. This research topic is relevant because it helps address a quandary many instructors experience: how…

  9. Seeing through Medical Ethics: A Request for Professional Transparency and Accountability

    ERIC Educational Resources Information Center

    Connor, J. T. H.

    2016-01-01

    This essay is a critique of medical/clinical ethics from the personal perspective of a medical historian in an academic health science centre who has interacted with ethicists. It calls for greater transparency and accountability of ethicists involved in "bedside consulting"; it questions the wisdom of the four principles of biomedical…

  10. The Effect of Podcasted Review Sessions on Accounting I Students' Performance

    ERIC Educational Resources Information Center

    Badowski, Robert

    2009-01-01

    Podcasting is a relatively new and yet unproven technology, especially when pertaining to higher education. The goal of this research was to address the issue of the educational significance of podcasting review sessions in Principles of Accounting I, by systematically conducting experimental embedded design research to build a case for its…

  11. Considering an integrated nephrology care delivery model: six principles for quality.

    PubMed

    Hamm, L Lee; Hostetter, Thomas H; Shaffer, Rachel N

    2013-04-01

    In 2012, 27 organizations will initiate participation in the Medicare Shared Savings Program as Accountable Care Organizations. This level of participation reflects the response of Centers for Medicare and Medicaid Services to criticism that the program as outlined in the proposed rule was overly burdensome, prescriptive, and too risky. Centers for Medicare and Medicaid Service made significant changes in the final rule, making the Accountable Care Organization program more attractive to these participants. However, none of these changes addressed the serious concerns raised by subspecialty societies-including the American Society of Nephrology-regarding care of patients with multiple chronic comorbidities and complex and end stage conditions. Virtually all of these concerns remain unaddressed, and consequently, Accountable Care Organizations will require guidance and partnership from the nephrology community to ensure that these patients are identified and receive the individualized care that they require. Although the final rule fell short of addressing the needs of patients with kidney disease, the Centers for Medicare and Medicaid Innovation presents an opportunity to test the potentially beneficial concepts of the Accountable Care Organization program within this patient population. The American Society of Nephrology Accountable Care Organization Task Force developed a set of principles that must be reflected in a possible pilot program or demonstration project of an integrated nephrology care delivery model. These principles include preserving a leadership role for nephrologists, encompassing care for patients with later-stage CKD and kidney transplants as well as ESRD, enabling the participation of a diversity of dialysis provider sizes and types, facilitating research, and establishing monitoring systems to identify and address preferential patient selection or changes in outcomes.

  12. Standard setting: the crucial issues. A case study of accounting & auditing.

    PubMed

    Nowakowski, J R

    1982-01-01

    A study of standard-setting efforts in accounting and auditing is reported. The study reveals four major areas of concern in a professional standard-setting effort: (1) issues related to the rationale for setting standards, (2) issues related to the standard-setting board and its support structure, (3) issues related to the content of standards and rules for generating them, and (4) issues that deal with how standards are put to use. Principles derived from the study of accounting and auditing are provided to illuminate and assess standard-setting efforts in evaluation.

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

    PubMed

    Barrouillet, P; Lecas, J F

    2000-08-14

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

  14. Implementing Assessment Engineering in the Uniform Certified Public Accountant (CPA) Examination

    ERIC Educational Resources Information Center

    Burke, Matthew; Devore, Richard; Stopek, Josh

    2013-01-01

    This paper describes efforts to bring principled assessment design to a large-scale, high-stakes licensure examination by employing the frameworks of Assessment Engineering (AE), the Revised Bloom's Taxonomy (RBT), and Cognitive Task Analysis (CTA). The Uniform CPA Examination is practice-oriented and focuses on the skills of accounting. In…

  15. Human Resource Accounting: Interests and Conflicts. A Discussion Paper. CEDEFOP Panorama.

    ERIC Educational Resources Information Center

    Frederiksen, Jens V.; Westphalen, Sven-Age

    This document examines the principles, use, and benefits of human resource accounting (HRA), which uses numerical and nonnumerical data on items such as costs and benefits of training, staff turnover, absenteeism, and the value of employees' knowledge to measure the value of human resources in enterprises. The introduction presents an overview of…

  16. What buoyancy really is. A generalized Archimedes' principle for sedimentation and ultracentrifugation

    NASA Astrophysics Data System (ADS)

    Piazza, Roberto; Buzzaccaro, Stefano; Secchi, Eleonora; Parola, Alberto

    Particle settling is a pervasive process in nature, and centrifugation is a much versatile separation technique. Yet, the results of settling and ultracentrifugation experiments often appear to contradict the very law on which they are based: Archimedes Principle - arguably, the oldest Physical Law. The purpose of this paper is delving at the very roots of the concept of buoyancy by means of a combined experimental-theoretical study on sedimentation profiles in colloidal mixtures. Our analysis shows that the standard Archimedes' principle is only a limiting approximation, valid for mesoscopic particles settling in a molecular fluid, and we provide a general expression for the actual buoyancy force. This "Generalized Archimedes Principle" accounts for unexpected effects, such as denser particles floating on top of a lighter fluid, which in fact we observe in our experiments.

  17. Motivating Students to Read in the Content Classroom: Six Evidence-Based Principles

    ERIC Educational Resources Information Center

    Brozo, William G.; Flynt, E. Sutton

    2008-01-01

    Teachers who plan content area instruction with evidence-based principles of reading engagement in mind will seek ways of making learning interesting and worthwhile; will create learning contexts that maximize participation in reading, writing, and thinking; and will always account for motivation and engagement when considering students' classroom…

  18. Do reimbursement recommendation processes used by government drug plans in Canada adhere to good governance principles?

    PubMed

    Rawson, Nigel Sb; Adams, John

    2017-01-01

    In democratic societies, good governance is the key to assuring the confidence of stakeholders and other citizens in how governments and organizations interact with and relate to them and how decisions are taken. Although defining good governance can be debatable, the United Nations Development Program (UNDP) set of principles is commonly used. The reimbursement recommendation processes of the Canadian Agency for Drugs and Technologies in Health (CADTH), which carries out assessments for all public drug plans outside Quebec, are examined in the light of the UNDP governance principles and compared with the National Institute for Health and Care Excellence system in England. The adherence of CADTH's processes to the principles of accountability, transparency, participatory, equity, responsiveness and consensus is poor, especially when compared with the English system, due in part to CADTH's lack of genuine independence. CADTH's overriding responsibility is toward the governments that "own," fund and manage it, while the agency's status as a not-for-profit corporation under federal law protects it from standard government forms of accountability. The recent integration of CADTH's reimbursement recommendation processes with the provincial public drug plans' collective system for price negotiation with pharmaceutical companies reinforces CADTH's role as a nonindependent partner in the pursuit of governments' cost-containment objectives, which should not be part of its function. Canadians need a national organization for evaluating drugs for reimbursement in the public interest that fully embraces the principles of good governance - one that is publicly accountable, transparent and fair and includes all stakeholders throughout its processes.

  19. Population health management guiding principles to stimulate collaboration and improve pharmaceutical care.

    PubMed

    Steenkamer, Betty; Baan, Caroline; Putters, Kim; van Oers, Hans; Drewes, Hanneke

    2018-04-09

    Purpose A range of strategies to improve pharmaceutical care has been implemented by population health management (PHM) initiatives. However, which strategies generate the desired outcomes is largely unknown. The purpose of this paper is to identify guiding principles underlying collaborative strategies to improve pharmaceutical care and the contextual factors and mechanisms through which these principles operate. Design/methodology/approach The evaluation was informed by a realist methodology examining the links between PHM strategies, their outcomes and the contexts and mechanisms by which these strategies operate. Guiding principles were identified by grouping context-specific strategies with specific outcomes. Findings In total, ten guiding principles were identified: create agreement and commitment based on a long-term vision; foster cooperation and representation at the board level; use layered governance structures; create awareness at all levels; enable interpersonal links at all levels; create learning environments; organize shared responsibility; adjust financial strategies to market contexts; organize mutual gains; and align regional agreements with national policies and regulations. Contextual factors such as shared savings influenced the effectiveness of the guiding principles. Mechanisms by which these guiding principles operate were, for instance, fostering trust and creating a shared sense of the problem. Practical implications The guiding principles highlight how collaboration can be stimulated to improve pharmaceutical care while taking into account local constraints and possibilities. The interdependency of these principles necessitates effectuating them together in order to realize the best possible improvements and outcomes. Originality/value This is the first study using a realist approach to understand the guiding principles underlying collaboration to improve pharmaceutical care.

  20. Cost Finding Principles and Procedures. Preliminary Field Review Edition. Technical Report 26.

    ERIC Educational Resources Information Center

    Ziemer, Gordon; And Others

    This report is part of the Larger Cost Finding Principles Project designed to develop a uniform set of standards, definitions, and alternative procedures that will use accounting and statistical data to find the full cost of resources utilized in the process of producing institutional outputs. This technical report describes preliminary procedures…

  1. The Ethical Principle of Regard for People: Using Dewey's Ideas in Schools

    ERIC Educational Resources Information Center

    Simpson, Douglas J.; Sacken, D. Mike

    2015-01-01

    In this study we analyze Dewey's writings and related literature in order to explain and utilize his ethical principle of regard for one's self, others and social groups. His reflections about consequences, the common good, accountability and responsibility undergo scrutiny too. Moreover, we probe his understanding of affections, interest and…

  2. The virtues (and vices) of the four principles.

    PubMed

    Campbell, A V

    2003-10-01

    Despite tendencies to compete for a prime place in moral theory, neither virtue ethics nor the four principles approach should claim to be superior to, or logically prior to, the other. Together they provide a more adequate account of the moral life than either can offer on its own. The virtues of principlism are clarity, simplicity and (to some extent) universality. These are well illustrated by Ranaan Gillon's masterly analysis of the cases he has provided. But the vices of this approach are the converse of its virtues: neglect of emotional and personal factors, oversimplification of the issues, and excessive claims to universality. Virtue ethics offers a complementary approach, providing insights into moral character, offering a blend of reason and emotion, and paying attention to the context of decisions. The cases provided can be more adequately understood if we combine the approaches. Both should foster the virtues of humility and magnanimity.

  3. [The beginning of the first principles: the anthropic principle].

    PubMed

    González de Posada, Francisco

    2004-01-01

    The nowadays classical Anthropic Principle is put both in the historical perspective of the traditional problem of "the place of man in the Universe', and in the confluence of several scientific "border" issues, some of which, due to their problematical nature, are also subject of philosophical analysis. On the one hand, the scientific uses of the Principle, related to the initial and constitutional conditions of "our Universe", are enumerated, as they are supposedly necessary for the appearance and consequent development of Life--up to Man--. On the other, an organized collection of the principles of today's Physics is synthetically exhibited. The object of this work is to determine the intrinsic scientific nature of the Anthropic Principle, and the role it plays in the global frame of the principles of Physics (Astrophysics, Astrobiology and Cosmology).

  4. Emerging principles of regulatory evolution.

    PubMed

    Prud'homme, Benjamin; Gompel, Nicolas; Carroll, Sean B

    2007-05-15

    Understanding the genetic and molecular mechanisms governing the evolution of morphology is a major challenge in biology. Because most animals share a conserved repertoire of body-building and -patterning genes, morphological diversity appears to evolve primarily through changes in the deployment of these genes during development. The complex expression patterns of developmentally regulated genes are typically controlled by numerous independent cis-regulatory elements (CREs). It has been proposed that morphological evolution relies predominantly on changes in the architecture of gene regulatory networks and in particular on functional changes within CREs. Here, we discuss recent experimental studies that support this hypothesis and reveal some unanticipated features of how regulatory evolution occurs. From this growing body of evidence, we identify three key operating principles underlying regulatory evolution, that is, how regulatory evolution: (i) uses available genetic components in the form of preexisting and active transcription factors and CREs to generate novelty; (ii) minimizes the penalty to overall fitness by introducing discrete changes in gene expression; and (iii) allows interactions to arise among any transcription factor and downstream CRE. These principles endow regulatory evolution with a vast creative potential that accounts for both relatively modest morphological differences among closely related species and more profound anatomical divergences among groups at higher taxonomical levels.

  5. Trade-based carbon sequestration accounting.

    PubMed

    King, Dennis M

    2004-04-01

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

  6. Hospital Merger Increased Medicare and Medicaid Payments for Capital Costs.

    DTIC Science & Technology

    1983-12-22

    15 provisions relating to depreciation and appraisals, i.e., the very subjects addressed by the draft report, expressly incorporate GAAP . For example...the historical cost for depreciation purposes of "owned" assets and, as stated be- fore, (see p. 54) places limitations on the use of GAAP for es...increased because of the acquisition by a net amount of about $55 million attributable to changes in interest, depreciation , and home office expenses. A

  7. The virtues (and vices) of the four principles

    PubMed Central

    Campbell, A

    2003-01-01

    Despite tendencies to compete for a prime place in moral theory, neither virtue ethics nor the four principles approach should claim to be superior to, or logically prior to, the other. Together they provide a more adequate account of the moral life than either can offer on its own. The virtues of principlism are clarity, simplicity and (to some extent) universality. These are well illustrated by Ranaan Gillon's masterly analysis of the cases he has provided. But the vices of this approach are the converse of its virtues: neglect of emotional and personal factors, oversimplification of the issues, and excessive claims to universality. Virtue ethics offers a complementary approach, providing insights into moral character, offering a blend of reason and emotion, and paying attention to the context of decisions. The cases provided can be more adequately understood if we combine the approaches. Both should foster the virtues of humility and magnanimity. PMID:14519839

  8. Assessment and accountability: part 3 - sign-off mentors.

    PubMed

    Houghton, Trish

    2016-08-03

    Assessment in clinical practice is a complex role undertaken by mentors and practice teachers. This article is the third of three articles about assessment in practice. Part one focused on the importance of assessment and identified assessment methods used in clinical practice, while part two discussed the importance of feedback and managing failing students. This article examines the concepts of responsibility and accountability as well as ethical issues for mentors and practice teachers in relation to the assessment process. The role of the sign-off mentor, the issue of due regard, and ethical principles are discussed. The meaning of competence and partnership working when making assessment decisions are explored. This article relates to the third domain and outcomes of the Nursing and Midwifery Council's Standards to Support Learning and Assessment in Practice on assessment and accountability.

  9. Accountable care around the world: a framework to guide reform strategies.

    PubMed

    McClellan, Mark; Kent, James; Beales, Stephen J; Cohen, Samuel I A; Macdonnell, Michael; Thoumi, Andrea; Abdulmalik, Mariam; Darzi, Ara

    2014-09-01

    Accountable care--a way to align health care payments with patient-focused reform goals--is currently being pursued in the United States, but its principles are also being applied in many other countries. In this article we review experiences with such reforms to offer a globally applicable definition of an accountable care system and propose a conceptual framework for characterizing and assessing accountable care reforms. The framework consists of five components: population, outcomes, metrics and learning, payments and incentives, and coordinated delivery. We describe how the framework applies to accountable care reforms that are already being implemented in Spain and Singapore. We also describe how it can be used to map progress through increasingly sophisticated levels of reforms. We recommend that policy makers pursuing accountable care reforms emphasize the following steps: highlight population health and wellness instead of just treating illness; pay for outcomes instead of activities; create a more favorable environment for collaboration and coordinated care; and promote interoperable data systems. Project HOPE—The People-to-People Health Foundation, Inc.

  10. Report on Fiscal Year 1991 financial statement audit of the Low-Level Radioactive Waste Surcharge Escrow Account (CR-FC-92-1)

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

    Not Available

    1992-06-26

    The attached audit report on the subject account presents the opinion of the independent certified public accounts on financial statements as of September 30, 1991. In their opinion, the Surcharge Account statements are fairly presented in all material respects in accordance with generally accepted accounting principles. Also attached are reports on the internal control structure and compliance with laws and regulations, ass well as management`s letter on addressing needed improvements.

  11. Report on Fiscal Year 1991 financial statement audit of the Low-Level Radioactive Waste Surcharge Escrow Account (CR-FC-92-1)

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

    Not Available

    1992-06-26

    The attached audit report on the subject account presents the opinion of the independent certified public accounts on financial statements as of September 30, 1991. In their opinion, the Surcharge Account statements are fairly presented in all material respects in accordance with generally accepted accounting principles. Also attached are reports on the internal control structure and compliance with laws and regulations, ass well as management's letter on addressing needed improvements.

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

    PubMed

    Skrepnek, Grant H

    2004-01-01

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

  13. The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

    PubMed

    1986-06-01

    For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

  14. Accountability's New Frontier: Innovation from the States. Principles for Effective Education Grantmaking. Case Study No. 14

    ERIC Educational Resources Information Center

    Carroll, Kathleen

    2016-01-01

    The recent passage of the Every Student Succeeds Act of 2015 (ESSA) is an historic opportunity for education leaders and funders to think broadly about innovation in terms of goals and accountability. This case examines two examples of states where responsible innovation regarding goals and accountability is long underway, with the support of…

  15. Dynamics of attentional selection under conflict: toward a rational Bayesian account.

    PubMed

    Yu, Angela J; Dayan, Peter; Cohen, Jonathan D

    2009-06-01

    The brain exhibits remarkable facility in exerting attentional control in most circumstances, but it also suffers apparent limitations in others. The authors' goal is to construct a rational account for why attentional control appears suboptimal under conditions of conflict and what this implies about the underlying computational principles. The formal framework used is based on Bayesian probability theory, which provides a convenient language for delineating the rationale and dynamics of attentional selection. The authors illustrate these issues with the Eriksen flanker task, a classical paradigm that explores the effects of competing sensory inputs on response tendencies. The authors show how 2 distinctly formulated models, based on compatibility bias and spatial uncertainty principles, can account for the behavioral data. They also suggest novel experiments that may differentiate these models. In addition, they elaborate a simplified model that approximates optimal computation and may map more directly onto the underlying neural machinery. This approximate model uses conflict monitoring, putatively mediated by the anterior cingulate cortex, as a proxy for compatibility representation. The authors also consider how this conflict information might be disseminated and used to control processing. (c) 2009 APA, all rights reserved.

  16. Intuitions, principles and consequences

    PubMed Central

    Shaw, A

    2001-01-01

    Some approaches to the assessment of moral intuitions are discussed. The controlled ethical trial isolates a moral issue from confounding factors and thereby clarifies what a person's intuition actually is. Casuistic reasoning from situations, where intuitions are clear, suggests or modifies principles, which can then help to make decisions in situations where intuitions are unclear. When intuitions are defended by a supporting principle, that principle can be tested by finding extreme cases, in which it is counterintuitive to follow the principle. An approach to the resolution of conflict between valid moral principles, specifically the utilitarian and justice principles, is considered. It is argued that even those who justify intuitions by a priori principles are often obliged to modify or support their principles by resort to the consideration of consequences. Key Words: Intuitions • principles • consequences • utilitarianism PMID:11233371

  17. What is so important about completing lives? A critique of the modified youngest first principle of scarce resource allocation.

    PubMed

    Gamlund, Espen

    2016-04-01

    Ruth Tallman has recently offered a defense of the modified youngest first principle of scarce resource allocation [1]. According to Tallman, this principle calls for prioritizing adolescents and young adults between 15-40 years of age. In this article, I argue that Tallman's defense of the modified youngest first principle is vulnerable to important objections, and that it is thus unsuitable as a basis for allocating resources. Moreover, Tallman makes claims about the badness of death for individuals at different ages, but she lacks an account of the loss involved in dying to support her claims. To fill this gap in Tallman's account, I propose a view on the badness of death that I call 'Deprivationism'. I argue that this view explains why death is bad for those who die, and that it has some advantages over Tallman's complete lives view in the context of scarce resource allocation. Finally, I consider some objections to the relevance of Deprivationism to resource allocation, and offer my responses.

  18. Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators, and Principals.

    ERIC Educational Resources Information Center

    Everett, R. E.; And Others

    This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school…

  19. 42 CFR 137.168 - May the Secretary require audit or accounting standards other than those specified in § 137.167?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false May the Secretary require audit or accounting... SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.168 May the Secretary require audit or accounting standards other than those specified in § 137.167? No, no other audit...

  20. Principlism and communitarianism

    PubMed Central

    Callahan, D

    2003-01-01

    The decline in the interest in ethical theory is first outlined, as a background to the author's discussion of principlism. The author's own stance, that of a communitarian philosopher, is then described, before the subject of principlism itself is addressed. Two problems stand in the way of the author's embracing principlism: its individualistic bias and its capacity to block substantive ethical inquiry. The more serious problem the author finds to be its blocking function. Discussing the four scenarios the author finds that the utility of principlism is shown in the two scenarios about Jehovah's Witnesses but that when it comes to selling kidneys for transplantation and germline enhancement, principlism is of little help. PMID:14519838

  1. Principlism and communitarianism.

    PubMed

    Callahan, D

    2003-10-01

    The decline in the interest in ethical theory is first outlined, as a background to the author's discussion of principlism. The author's own stance, that of a communitarian philosopher, is then described, before the subject of principlism itself is addressed. Two problems stand in the way of the author's embracing principlism: its individualistic bias and its capacity to block substantive ethical inquiry. The more serious problem the author finds to be its blocking function. Discussing the four scenarios the author finds that the utility of principlism is shown in the two scenarios about Jehovah's Witnesses but that when it comes to selling kidneys for transplantation and germline enhancement, principlism is of little help.

  2. Dynamic sealing principles

    NASA Technical Reports Server (NTRS)

    Zuk, J.

    1976-01-01

    The fundamental principles governing dynamic sealing operation are discussed. Different seals are described in terms of these principles. Despite the large variety of detailed construction, there appear to be some basic principles, or combinations of basic principles, by which all seals function, these are presented and discussed. Theoretical and practical considerations in the application of these principles are discussed. Advantages, disadvantages, limitations, and application examples of various conventional and special seals are presented. Fundamental equations governing liquid and gas flows in thin film seals, which enable leakage calculations to be made, are also presented. Concept of flow functions, application of Reynolds lubrication equation, and nonlubrication equation flow, friction and wear; and seal lubrication regimes are explained.

  3. Equivalence principles and electromagnetism

    NASA Technical Reports Server (NTRS)

    Ni, W.-T.

    1977-01-01

    The implications of the weak equivalence principles are investigated in detail for electromagnetic systems in a general framework. In particular, it is shown that the universality of free-fall trajectories (Galileo weak equivalence principle) does not imply the validity of the Einstein equivalence principle. However, the Galileo principle plus the universality of free-fall rotation states does imply the Einstein principle.

  4. An historical context of modern principles in the management of intracranial injury from projectiles.

    PubMed

    Agarwalla, Pankaj K; Dunn, Gavin P; Laws, Edward R

    2010-05-01

    The contemporary management of projectile head injuries owes much to the lessons neurosurgeons have distilled from their experiences in war. Through early investigation and an increasingly detailed account of wartime clinical experience, neurosurgeons--including the field's early giants--began to gain a greater understanding not only of intracranial missile pathophysiology but also of appropriate management. In this paper, the authors trace the development of the principles of managing intracranial projectile injury from the Crimean War in the 19th century through the Vietnam War to provide a context that frames a summary of today's core management principles.

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

    PubMed

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

    2011-09-01

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

  6. An Unholy Mess: Why 'The Sanctity of Life Principle' Should Be Jettisoned.

    PubMed

    Jones, David Albert

    2016-11-01

    The aim of this article is to present an account of an important element of medical ethics and law which is widely cited but is often confused. This element is most frequently referred to as 'the principle of the sanctity of life', and it is often assumed that this language has a religious provenance. However, the phrase is neither rooted in the traditions it purports to represent nor is it used consistently in contemporary discourse. Understood as the name of an established 'principle' the 'sanctity of life' is virtually an invention of the late twentieth century. The language came to prominence as the label of a position that was being rejected: it is the name of a caricature. Hence there is no locus classicus for a definition of the terms and different authors freely apply the phrase to divergent and contradictory positions. Appeal to this 'principle' thus serves only to perpetuate confusion. This language is best jettisoned in favour of clearer and more traditional ethical concepts.

  7. A New Principle in Physiscs: the Principle "Finiteness", and Some Consequences

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

    Abraham Sternlieb

    2010-06-25

    In this paper I propose a new principle in physics: the principle of "finiteness". It stems from the definition of physics as a science that deals (among other things) with measurable dimensional physical quantities. Since measurement results, including their errors, are always finite, the principle of finiteness postulates that the mathematical formulation of "legitimate" laws of physics should prevent exactly zero or infinite solutions. Some consequences of the principle of finiteness are discussed, in general, and then more specifically in the fields of special relativity, quantum mechanics, and quantum gravity. The consequences are derived independently of any other theory ormore » principle in physics. I propose "finiteness" as a postulate (like the constancy of the speed of light in vacuum, "c"), as opposed to a notion whose validity has to be corroborated by, or derived theoretically or experimentally from other facts, theories, or principles.« less

  8. Phonon-defect scattering and thermal transport in semiconductors: developing guiding principles

    NASA Astrophysics Data System (ADS)

    Polanco, Carlos; Lindsay, Lucas

    First principles calculations of thermal conductivity have shown remarkable agreement with measurements for high-quality crystals. Nevertheless, most materials contain defects that provide significant extrinsic resistance and lower the conductivity from that of a perfect sample. This effect is usually accounted for with simplified analytical models that neglect the atomistic details of the defect and the exact dynamical properties of the system, which limits prediction capabilities. Recently, a method based on Greens functions was developed to calculate the phonon-defect scattering rates from first principles. This method has shown the important role of point defects in determining thermal transport in diamond and boron arsenide, two competitors for the highest bulk thermal conductivity. Here, we study the role of point defects on other relatively high thermal conductivity semiconductors, e.g., BN, BeSe, SiC, GaN and Si. We compare their first principles defect-phonon scattering rates and effects on transport properties with those from simplified models and explore common principles that determine these. Efforts will focus on basic vibrational properties that vary from system to system, such as density of states, interatomic force constants and defect deformation. Research supported by the U.S. Department of Energy, Basic Energy Sciences, Materials Sciences and Engineering Division.

  9. Path Finding for Maximum Value of Information in Multi-Modal Underwater Wireless Sensor Networks

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

    Gjanci, Petrika; Petrioli, Chiara; Basagni, Stefano

    Here, we consider underwater multi-modal wireless sensor networks (UWSNs) suitable for applications on submarine surveillance and monitoring, where nodes offload data to a mobile autonomous underwater vehicle (AUV) via optical technology, and coordinate using acoustic communication. Sensed data are associated with a value, decaying in time. In this scenario, we address the problem of finding the path of the AUV so that the Value of Information (VoI) of the data delivered to a sink on the surface is maximized. We define a Greedy and Adaptive AUV Path-finding (GAAP) heuristic that drives the AUV to collect data from nodes depending onmore » the VoI of their data. For benchmarking the performance of AUV path-finding heuristics, we define an integer linear programming (ILP) formulation that accurately models the considered scenario, deriving a path that drives the AUV to collect and deliver data with the maximum VoI. In our experiments GAAP consistently delivers more than 80 percent of the theoretical maximum VoI determined by the ILP model. We also compare the performance of GAAP with that of other strategies for driving the AUV among sensing nodes, namely, random paths, TSP-based paths and a “lawn mower”-like strategy. Our results show that GAAP always outperforms every other heuristic in terms of delivered VoI, also obtaining higher energy efficiency.« less

  10. Path Finding for Maximum Value of Information in Multi-Modal Underwater Wireless Sensor Networks

    DOE PAGES

    Gjanci, Petrika; Petrioli, Chiara; Basagni, Stefano; ...

    2017-05-19

    Here, we consider underwater multi-modal wireless sensor networks (UWSNs) suitable for applications on submarine surveillance and monitoring, where nodes offload data to a mobile autonomous underwater vehicle (AUV) via optical technology, and coordinate using acoustic communication. Sensed data are associated with a value, decaying in time. In this scenario, we address the problem of finding the path of the AUV so that the Value of Information (VoI) of the data delivered to a sink on the surface is maximized. We define a Greedy and Adaptive AUV Path-finding (GAAP) heuristic that drives the AUV to collect data from nodes depending onmore » the VoI of their data. For benchmarking the performance of AUV path-finding heuristics, we define an integer linear programming (ILP) formulation that accurately models the considered scenario, deriving a path that drives the AUV to collect and deliver data with the maximum VoI. In our experiments GAAP consistently delivers more than 80 percent of the theoretical maximum VoI determined by the ILP model. We also compare the performance of GAAP with that of other strategies for driving the AUV among sensing nodes, namely, random paths, TSP-based paths and a “lawn mower”-like strategy. Our results show that GAAP always outperforms every other heuristic in terms of delivered VoI, also obtaining higher energy efficiency.« less

  11. The four principles: Can they be measured and do they predict ethical decision making?

    PubMed Central

    2012-01-01

    Background The four principles of Beauchamp and Childress - autonomy, non-maleficence, beneficence and justice - have been extremely influential in the field of medical ethics, and are fundamental for understanding the current approach to ethical assessment in health care. This study tests whether these principles can be quantitatively measured on an individual level, and then subsequently if they are used in the decision making process when individuals are faced with ethical dilemmas. Methods The Analytic Hierarchy Process was used as a tool for the measurement of the principles. Four scenarios, which involved conflicts between the medical ethical principles, were presented to participants who then made judgments about the ethicality of the action in the scenario, and their intentions to act in the same manner if they were in the situation. Results Individual preferences for these medical ethical principles can be measured using the Analytic Hierarchy Process. This technique provides a useful tool in which to highlight individual medical ethical values. On average, individuals have a significant preference for non-maleficence over the other principles, however, and perhaps counter-intuitively, this preference does not seem to relate to applied ethical judgements in specific ethical dilemmas. Conclusions People state they value these medical ethical principles but they do not actually seem to use them directly in the decision making process. The reasons for this are explained through the lack of a behavioural model to account for the relevant situational factors not captured by the principles. The limitations of the principles in predicting ethical decision making are discussed. PMID:22606995

  12. The four principles: can they be measured and do they predict ethical decision making?

    PubMed

    Page, Katie

    2012-05-20

    The four principles of Beauchamp and Childress--autonomy, non-maleficence, beneficence and justice--have been extremely influential in the field of medical ethics, and are fundamental for understanding the current approach to ethical assessment in health care. This study tests whether these principles can be quantitatively measured on an individual level, and then subsequently if they are used in the decision making process when individuals are faced with ethical dilemmas. The Analytic Hierarchy Process was used as a tool for the measurement of the principles. Four scenarios, which involved conflicts between the medical ethical principles, were presented to participants who then made judgments about the ethicality of the action in the scenario, and their intentions to act in the same manner if they were in the situation. Individual preferences for these medical ethical principles can be measured using the Analytic Hierarchy Process. This technique provides a useful tool in which to highlight individual medical ethical values. On average, individuals have a significant preference for non-maleficence over the other principles, however, and perhaps counter-intuitively, this preference does not seem to relate to applied ethical judgements in specific ethical dilemmas. People state they value these medical ethical principles but they do not actually seem to use them directly in the decision making process. The reasons for this are explained through the lack of a behavioural model to account for the relevant situational factors not captured by the principles. The limitations of the principles in predicting ethical decision making are discussed.

  13. Neurological Principles and Rehabilitation of Action Disorders: Common Clinical Deficits

    PubMed Central

    Sathian, K.; Buxbaum, Laurel J.; Cohen, Leonardo G.; Krakauer, John W.; Lang, Catherine E.; Corbetta, Maurizio; Fitzpatrick, Susan M.

    2014-01-01

    In this paper we use the CAP principles to consider the impact of common clinical problems on action. We focus on three major syndromes: paresis, apraxia and ataxia. We also review mechanisms that could account for spontaneous recovery, using what is known about the best studied clinical dysfunction, paresis, and also ataxia. Together, this and the previous paper lay the groundwork for the third paper in this series, which reviews the relevant rehabilitative interventions. PMID:21613535

  14. Chemical Principles Exemplified

    ERIC Educational Resources Information Center

    Plumb, Robert C.

    1970-01-01

    This is the first of a new series of brief ancedotes about materials and phenomena which exemplify chemical principles. Examples include (1) the sea-lab experiment illustrating principles of the kinetic theory of gases, (2) snow-making machines illustrating principles of thermodynamics in gas expansions and phase changes, and (3) sunglasses that…

  15. Noncommutative Common Cause Principles in algebraic quantum field theory

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

    Hofer-Szabo, Gabor; Vecsernyes, Peter

    2013-04-15

    States in algebraic quantum field theory 'typically' establish correlation between spacelike separated events. Reichenbach's Common Cause Principle, generalized to the quantum field theoretical setting, offers an apt tool to causally account for these superluminal correlations. In the paper we motivate first why commutativity between the common cause and the correlating events should be abandoned in the definition of the common cause. Then we show that the Noncommutative Weak Common Cause Principle holds in algebraic quantum field theory with locally finite degrees of freedom. Namely, for any pair of projections A, B supported in spacelike separated regions V{sub A} and V{submore » B}, respectively, there is a local projection C not necessarily commuting with A and B such that C is supported within the union of the backward light cones of V{sub A} and V{sub B} and the set {l_brace}C, C{sup Up-Tack }{r_brace} screens off the correlation between A and B.« less

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

    PubMed

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

    2018-03-01

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

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

    PubMed Central

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

    2018-01-01

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

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

    PubMed

    Blue, Christine; Riggs, Sheila

    2016-06-01

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

  19. Children acquire the later-greater principle after the cardinal principle

    PubMed Central

    Le Corre, Mathieu

    2014-01-01

    Many have proposed that the acquisition of the cardinal principle is a result of the discovery of the numerical significance of the order of the number words in the count list. However, this need not be the case. Indeed, the cardinal principle does not state anything about the numerical significance of the order of the number words. It only states that the last word of a correct count denotes the numerosity of the counted set. Here we test whether the acquisition of the cardinal principle involves the discovery of the later-greater principle – i.e., that the order of the number words corresponds to the relative size of the numerosities they denote. Specifically, we tested knowledge of verbal numerical comparisons (e.g., Is “ten” more than “six”?) in children who had recently learned the cardinal principle. We find that these children can compare number words between “six” and “ten” only if they have mapped them onto non-verbal representations of numerosity. We suggest that this means that the acquisition of the cardinal principle does not involve the discovery of the correspondence between the order of the number words and the relative size of the numerosities they denote. PMID:24372336

  20. Governance of nanotechnology and nanomaterials: principles, regulation, and renegotiating the social contract.

    PubMed

    Kimbrell, George A

    2009-01-01

    Good governance for nanotechnology and nanomaterials is predicated on principles of general good governance. This paper discusses on what lessons we can learn from the oversight of past emerging technologies in formulating these principles. Nanotechnology provides us a valuable opportunity to apply these lessons and a duty to avoid repeating past mistakes. To do that will require mandatory regulation, grounded in precaution, that takes into account the uniqueness of nanomaterials. Moreover, this policy dialogue is not taking place in a vacuum. In applying the lessons of the past, nanotechnology provides a window to renegotiate our public's social contract on chemicals, health, the environment, and risks. Emerging technologies illuminate structural weaknesses, providing a crucial chance to ameliorate lingering regulatory inadequacies and provide much needed updates of existing laws.

  1. 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...

  2. 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...

  3. Driving Toward Guiding Principles

    PubMed Central

    Buckovich, Suzy A.; Rippen, Helga E.; Rozen, Michael J.

    1999-01-01

    As health care moves from paper to electronic data collection, providing easier access and dissemination of health information, the development of guiding privacy, confidentiality, and security principles is necessary to help balance the protection of patients' privacy interests against appropriate information access. A comparative review and analysis was done, based on a compilation of privacy, confidentiality, and security principles from many sources. Principles derived from ten identified sources were compared with each of the compiled principles to assess support level, uniformity, and inconsistencies. Of 28 compiled principles, 23 were supported by at least 50 percent of the sources. Technology could address at least 12 of the principles. Notable consistencies among the principles could provide a basis for consensus for further legislative and organizational work. It is imperative that all participants in our health care system work actively toward a viable resolution of this information privacy debate. PMID:10094065

  4. Estimating Noise Levels In An Enclosed Space

    NASA Technical Reports Server (NTRS)

    Azzi, Elias

    1995-01-01

    GEGS Acoustic Analysis Program (GAAP) developed to compute composite profile of noise in Spacelab module on basis of data on noise produced by equipment, data on locations of equipment, and equipment-operating schedules. Impetus for development of GAAP provided by noise that generated in Spacelab Module during SLS-1 mission because of concurrent operation of many pieces of experimental and subsystem equipment. Although originally intended specifically to help compute noise in Spacelab, also applicable to any region with multiple sources of noise. Written in FORTRAN 77.

  5. Establishment and Discontinuance Criteria for Runway Visual Range (RVR) at Category I Precision Landing System Runway

    DTIC Science & Technology

    1987-01-01

    ATITN - x.xx 10,000 73,000 General GAAP - x.xx Aviation: 8,900 Military: MILAP - + x.xx 1,900 Subtotal x.xx x RVR System Design Factor x x.xx Subtotal...first three years of operation, ACAP, ATAP, GAAP and MILAP are the numbers of annual instrument approaches by user class, ACITN and ATITN are the...1, falls beneath 0.40. 3. Scope: The above (Phase I) criteria are based primarily on volume of air traffic and frequency and incidence of IFR weather

  6. Generalizing Landauer's principle

    NASA Astrophysics Data System (ADS)

    Maroney, O. J. E.

    2009-03-01

    In a recent paper [Stud. Hist. Philos. Mod. Phys. 36, 355 (2005)] it is argued that to properly understand the thermodynamics of Landauer’s principle it is necessary to extend the concept of logical operations to include indeterministic operations. Here we examine the thermodynamics of such operations in more detail, extending the work of Landauer to include indeterministic operations and to include logical states with variable entropies, temperatures, and mean energies. We derive the most general statement of Landauer’s principle and prove its universality, extending considerably the validity of previous proofs. This confirms conjectures made that all logical operations may, in principle, be performed in a thermodynamically reversible fashion, although logically irreversible operations would require special, practically rather difficult, conditions to do so. We demonstrate a physical process that can perform any computation without work requirements or heat exchange with the environment. Many widespread statements of Landauer’s principle are shown to be special cases of our generalized principle.

  7. The role of the Gestalt principle of similarity in the watercolor illusion.

    PubMed

    Pinna, Baingio

    2005-01-01

    The watercolor illusion presents two main effects: a long-range assimilative color spreading (coloration effect), and properties imparting a strong figure status (figural effect) to a region delimited by a dark (e.g. purple) contour flanked by a lighter chromatic contour (e.g. orange). In four experiments, the strength of the watercolor illusion to determine figure-ground organization is directly compared (combined or pitted against) with the Gestalt principle of similarity both of color and line width. The results demonstrated that (i) the watercolor illusion and, particularly, its figural effect won over the classical Gestalt factors of similarity; (ii) the watercolor illusion cannot be due to the coloration effect as suggested by the similarity principle; (iii) coloration and figural effects may be independent in the watercolor illusion, and (iv) the watercolor illusion can be considered as a principle of figure-ground segregation on its own. Two parallel and independent processes as proposed within the FACADE model (Grossberg, 1994, 1997) are suggested to account for the two effects of coloration and figural enhancement in the watercolor illusion.

  8. The modification of generalized uncertainty principle applied in the detection technique of femtosecond laser

    NASA Astrophysics Data System (ADS)

    Li, Ziyi

    2017-12-01

    Generalized uncertainty principle (GUP), also known as the generalized uncertainty relationship, is the modified form of the classical Heisenberg’s Uncertainty Principle in special cases. When we apply quantum gravity theories such as the string theory, the theoretical results suggested that there should be a “minimum length of observation”, which is about the size of the Planck-scale (10-35m). Taking into account the basic scale of existence, we need to fix a new common form of Heisenberg’s uncertainty principle in the thermodynamic system and make effective corrections to statistical physical questions concerning about the quantum density of states. Especially for the condition at high temperature and high energy levels, generalized uncertainty calculations have a disruptive impact on classical statistical physical theories but the present theory of Femtosecond laser is still established on the classical Heisenberg’s Uncertainty Principle. In order to improve the detective accuracy and temporal resolution of the Femtosecond laser, we applied the modified form of generalized uncertainty principle to the wavelength, energy and pulse time of Femtosecond laser in our work. And we designed three typical systems from micro to macro size to estimate the feasibility of our theoretical model and method, respectively in the chemical solution condition, crystal lattice condition and nuclear fission reactor condition.

  9. Executing the double win: protect your cash flow during a patient accounting system install.

    PubMed

    Adams, Jason L; Smith, J Cathy; Strand, Brett

    2009-09-01

    MultiCare Health System's plan for ensuring that its patient accounting system implementation would bring rapid financial benefits comprised eight basic steps: Set baselines and establish goals. Identify key leadership stakeholders across departmental lines. Identify team resources. Establish roles and responsibilities. Identify and prepare for potential risks. Develop guiding principles. Develop key reporting and monitoring tools. Conduct daily monitoring.

  10. The genetic difference principle.

    PubMed

    Farrelly, Colin

    2004-01-01

    In the newly emerging debates about genetics and justice three distinct principles have begun to emerge concerning what the distributive aim of genetic interventions should be. These principles are: genetic equality, a genetic decent minimum, and the genetic difference principle. In this paper, I examine the rationale of each of these principles and argue that genetic equality and a genetic decent minimum are ill-equipped to tackle what I call the currency problem and the problem of weight. The genetic difference principle is the most promising of the three principles and I develop this principle so that it takes seriously the concerns of just health care and distributive justice in general. Given the strains on public funds for other important social programmes, the costs of pursuing genetic interventions and the nature of genetic interventions, I conclude that a more lax interpretation of the genetic difference principle is appropriate. This interpretation stipulates that genetic inequalities should be arranged so that they are to the greatest reasonable benefit of the least advantaged. Such a proposal is consistent with prioritarianism and provides some practical guidance for non-ideal societies--that is, societies that do not have the endless amount of resources needed to satisfy every requirement of justice.

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

    PubMed Central

    Stano, Miron

    1981-01-01

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

  12. Making sense of snapshot data: ergodic principle for clonal cell populations

    PubMed Central

    2017-01-01

    Population growth is often ignored when quantifying gene expression levels across clonal cell populations. We develop a framework for obtaining the molecule number distributions in an exponentially growing cell population taking into account its age structure. In the presence of generation time variability, the average acquired across a population snapshot does not obey the average of a dividing cell over time, apparently contradicting ergodicity between single cells and the population. Instead, we show that the variation observed across snapshots with known cell age is captured by cell histories, a single-cell measure obtained from tracking an arbitrary cell of the population back to the ancestor from which it originated. The correspondence between cells of known age in a population with their histories represents an ergodic principle that provides a new interpretation of population snapshot data. We illustrate the principle using analytical solutions of stochastic gene expression models in cell populations with arbitrary generation time distributions. We further elucidate that the principle breaks down for biochemical reactions that are under selection, such as the expression of genes conveying antibiotic resistance, which gives rise to an experimental criterion with which to probe selection on gene expression fluctuations. PMID:29187636

  13. Just Culture: A Foundation for Balanced Accountability and Patient Safety

    PubMed Central

    Boysen, Philip G.

    2013-01-01

    Background The framework of a just culture ensures balanced accountability for both individuals and the organization responsible for designing and improving systems in the workplace. Engineering principles and human factors analysis influence the design of these systems so they are safe and reliable. Methods Approaches for improving patient safety introduced here are (1) analysis of error, (2) specific tools to enhance safety, and (3) outcome engineering. Conclusion The just culture is a learning culture that is constantly improving and oriented toward patient safety. PMID:24052772

  14. Basic Principles of Thin-Walled Open Bars Taking into Account Where Influence Shifts of Cross Sections are Concerned

    NASA Astrophysics Data System (ADS)

    Panasenko, N. N.; Sinelschikov, A. V.

    2017-11-01

    The finite element method is considered to be the most effective in relation to the calculation of strength and stability of buildings and engineering constructions. As a rule, for the modelling of supporting 3-D frameworks, finite elements with six degrees of freedom are used in each of the nodes. In practice, such supporting frameworks represent the thin-walled welded bars and hot-rolled bars of open and closed profiles in which cross-sectional deplanation must be taken into account. This idea was first introduced by L N Vorobjev and brought to one of the easiest variants of the thin-walled bar theory. The development of this approach is based on taking into account the middle surface shear deformation and adding the deformations of a thin-walled open bar to the formulas for potential and kinetic energy; these deformations depend on shearing stress and result in decreasing the frequency of the first tone of fluctuations to 13%. The authors of the article recommend taking into account this fact when calculating fail-proof dynamic systems.

  15. Core principles of evolutionary medicine

    PubMed Central

    Grunspan, Daniel Z; Nesse, Randolph M; Barnes, M Elizabeth; Brownell, Sara E

    2018-01-01

    Abstract Background and objectives Evolutionary medicine is a rapidly growing field that uses the principles of evolutionary biology to better understand, prevent and treat disease, and that uses studies of disease to advance basic knowledge in evolutionary biology. Over-arching principles of evolutionary medicine have been described in publications, but our study is the first to systematically elicit core principles from a diverse panel of experts in evolutionary medicine. These principles should be useful to advance recent recommendations made by The Association of American Medical Colleges and the Howard Hughes Medical Institute to make evolutionary thinking a core competency for pre-medical education. Methodology The Delphi method was used to elicit and validate a list of core principles for evolutionary medicine. The study included four surveys administered in sequence to 56 expert panelists. The initial open-ended survey created a list of possible core principles; the three subsequent surveys winnowed the list and assessed the accuracy and importance of each principle. Results Fourteen core principles elicited at least 80% of the panelists to agree or strongly agree that they were important core principles for evolutionary medicine. These principles over-lapped with concepts discussed in other articles discussing key concepts in evolutionary medicine. Conclusions and implications This set of core principles will be helpful for researchers and instructors in evolutionary medicine. We recommend that evolutionary medicine instructors use the list of core principles to construct learning goals. Evolutionary medicine is a young field, so this list of core principles will likely change as the field develops further. PMID:29493660

  16. The contribution of Giordano Bruno to the principle of relativity

    NASA Astrophysics Data System (ADS)

    De Angelis, Alessandro; Santo, Catarina Espirito

    2015-11-01

    The trial and condemnation of Giordano Bruno was mainly based on arguments of a philosophical and theological nature, and therefore different from Galileo Galilei's trial. Such elements contribute to unfairly devalue the scientific contribution of Bruno and do not properly account for his contribution to physics. This paper discusses the contribution that Bruno made to the principle of relativity. This was first discussed by Galileo Galilei in 1632 using the metaphor known today as 'Galileo's ship', but we shall show that this same metaphor and some of the examples in Galileo's book were already contained in a dialogue published by Bruno in 1584. In fact, Bruno largely anticipated the arguments of Galilei on the relativity principle, in particular to support the Copernican view. It is likely that Galilei was aware of Bruno's work, and it is possible that the young Galilei discussed it with Bruno, since they both stayed in Venice for long periods in 1592.

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

    ERIC Educational Resources Information Center

    Grinshtain, Yael; Gibton, Dan

    2018-01-01

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

  18. Reflections on the EPSRC Principles of Robotics from the new far-side of the law

    NASA Astrophysics Data System (ADS)

    Voiculescu, Aurora

    2017-04-01

    The thought-provoking EPSRC Principles of Robotics stem largely from the reflection on the extent to which robots can affect our lives. These comments highlight the fact that, while the principles may address to a good extent the present technological challenges, they appear to be less immediately suited for future technological and conceptual dares. The first part of the paper is dedicated to the search of the definition of what a robot is. Such a definition should offer the basic conceptual platform on which a normative endeavour, aiming to regulate robots in society, should be based. Concluding that the Principles offer no clear yet flexible insight into such a (meta-) definition, which would allow one to take into account the parameters of informed technological imagination and of envisaged social transformation, the second half of the paper highlights a number of regulatory points of tension. Such tensions, it is argued, stem largely from the absence of an appropriate conceptual platform, influencing negatively the extent to which the principles can be effective in guiding social, ethical, legal and scientific conduct.

  19. The precautionary principle.

    PubMed

    Hayes, A Wallace

    2005-06-01

    The Precautionary Principle in its simplest form states: "When an activity raises threats of harm to human health or the environment, precautionary measures should be taken even if some cause-and-effect relationships are not fully established scientifically". This Principle is the basis for European environmental law, and plays an increasing role in developing environmental health policies as well. It also is used in environmental decision-making in Canada and in several European countries, especially in Denmark, Sweden, and Germany. The Precautionary Principle has been used in the environmental decision-making process and in regulating drugs and other consumer products in the United States. The Precautionary Principle enhances the collection of risk information for, among other items, high production volume chemicals and risk-based analyses in general. It does not eliminate the need for good science or for science-based risk assessments. Public participation is encouraged in both the review process and the decision-making process. The Precautionary Principle encourages, and in some cases may require, transparency of the risk assessment process on health risk of chemicals both for public health and the environment. A debate continues on whether the Principle should embrace the "polluter pays" directive and place the responsibility for providing risk assessment on industry. The best elements of a precautionary approach demand good science and challenge the scientific community to improve methods used for risk assessment.

  20. Chemical Principls Exemplified

    ERIC Educational Resources Information Center

    Plumb, Robert C.

    1973-01-01

    Two topics are discussed: (1) Stomach Upset Caused by Aspirin, illustrating principles of acid-base equilibrium and solubility; (2) Physical Chemistry of the Drinking Duck, illustrating principles of phase equilibria and thermodynamics. (DF)

  1. Fermi paradox and alternative strategies for SETI programs - The anthropic principle and the search for close solar analogs

    NASA Astrophysics Data System (ADS)

    Fracassini, Massimo; Pasinetti Fracassini, Laura E.; Pasinetti, Antonio L.

    1988-07-01

    The Anthropic Principle, a new trend of modern cosmology, claims that the origin of life and the development of intelligent beings on the Earth is the result of highly selective biological processes, strictly tuned in the fundamental physical characteristics of the Universe. This principle could account for the failure of some programs of search for extraterrestrial intelligences (SETI) and suggests the search for strict solar analogs as a primary target for SETI strategies. In this connection, the authors have selected 22 solar analogs and discussed their choice.

  2. [How to be prudent with synthetic biology. Synthetic Biology and the precautionary principle].

    PubMed

    Rodríguez López, Blanca

    2014-01-01

    Synthetic biology is a new discipline that is twofold: firstly it offers the promise to pay benefits that can alleviate some of the ills that plague mankind; On the other hand, like all technologies, holds risks. Given these, the most critical and concerned about the risks, invoke the application of the precautionary principle, common in cases where an activity or new technology creates risks to the environment and/or human health, but far from universally accepted happens to be currently one of the most controversial principles. In this paper the question of the risks and benefits of synthetic biology and the relevance of applying the precautionary principle are analyzed. To do this we proceed as follows. The first part focuses on synthetic biology. At first, this discipline is characterized, with special attention to what is novel compared to the known as "genetic engineering". In the second stage both the benefits and the risks associated with it are discussed. The first part concludes with a review of the efforts currently being made to control or minimize the risks. The second part aims to analyze the precautionary principle and its possible relevance to the case of Synthetic Biology. At first, the different versions and interpretations of the principle and the various criticisms of which has been the subject are reviewed. Finally, after discarding the Precautionary Principle as an useful tool, it is seen as more appropriate some recent proposals to treat technologies that take into account not only risks but also their benefits.

  3. Leveraging lean principles in creating a comprehensive quality program: The UCLA health readmission reduction initiative.

    PubMed

    Afsar-Manesh, Nasim; Lonowski, Sarah; Namavar, Aram A

    2017-12-01

    UCLA Health embarked to transform care by integrating lean methodology in a key clinical project, Readmission Reduction Initiative (RRI). The first step focused on assembling a leadership team to articulate system-wide priorities for quality improvement. The lean principle of creating a culture of change and accountability was established by: 1) engaging stakeholders, 2) managing the process with performance accountability, and, 3) delivering patient-centered care. The RRI utilized three major lean principles: 1) A3, 2) root cause analyses, 3) value stream mapping. Baseline readmission rate at UCLA from 9/2010-12/2011 illustrated a mean of 12.1%. After the start of the RRI program, for the period of 1/2012-6/2013, the readmission rate decreased to 11.3% (p<0.05). To impact readmissions, solutions must evolve from smaller service- and location-based interventions into strategies with broader approach. As elucidated, a systematic clinical approach grounded in lean methodologies is a viable solution to this complex problem. Copyright © 2017 Elsevier Inc. All rights reserved.

  4. 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

  5. Cost accounting for end-of-life care: recommendations to the field by the Cost Accounting Workgroup.

    PubMed

    Seninger, Stephen; Smith, Dean G

    2004-01-01

    Accurate measurement of economic costs is prerequisite to progress in improving the care delivered to Americans during the last stage of life. The Robert Wood Johnson Excellence in End-of-Life Care national program assembled a Cost Accounting Workgroup to identify accurate and meaningful methods to measure palliative and end-of-life health care use and costs. Eight key issues were identified: (1) planning the cost analysis; (2) identifying the perspective for cost analysis; (3) describing the end-of-life care program; (4) identifying the appropriate comparison group; (5) defining the period of care to be studied; (6) identifying the units of health care services; (7) assigning monetary values to health care service units; and (8) calculating costs. Economic principles of cost measurement and cost measurement issues encountered by practitioners were reviewed and incorporated into a set of recommendations.

  6. 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)

  7. A learning theory account of depression.

    PubMed

    Ramnerö, Jonas; Folke, Fredrik; Kanter, Jonathan W

    2015-06-11

    Learning theory provides a foundation for understanding and deriving treatment principles for impacting a spectrum of functional processes relevant to the construct of depression. While behavioral interventions have been commonplace in the cognitive behavioral tradition, most often conceptualized within a cognitive theoretical framework, recent years have seen renewed interest in more purely behavioral models. These modern learning theory accounts of depression focus on the interchange between behavior and the environment, mainly in terms of lack of reinforcement, extinction of instrumental behavior, and excesses of aversive control, and include a conceptualization of relevant cognitive and emotional variables. These positions, drawn from extensive basic and applied research, cohere with biological theories on reduced reward learning and reward responsiveness and views of depression as a heterogeneous, complex set of disorders. Treatment techniques based on learning theory, often labeled Behavioral Activation (BA) focus on activating the individual in directions that increase contact with potential reinforcers, as defined ideographically with the client. BA is considered an empirically well-established treatment that generalizes well across diverse contexts and populations. The learning theory account is discussed in terms of being a parsimonious model and ground for treatments highly suitable for large scale dissemination. © 2015 Scandinavian Psychological Associations and John Wiley & Sons Ltd.

  8. Accounting for reciprocal host-microbiome interactions in experimental science.

    PubMed

    Stappenbeck, Thaddeus S; Virgin, Herbert W

    2016-06-09

    Mammals are defined by their metagenome, a combination of host and microbiome genes. This knowledge presents opportunities to further basic biology with translation to human diseases. However, the now-documented influence of the metagenome on experimental results and the reproducibility of in vivo mammalian models present new challenges. Here we provide the scientific basis for calling on all investigators, editors and funding agencies to embrace changes that will enhance reproducible and interpretable experiments by accounting for metagenomic effects. Implementation of new reporting and experimental design principles will improve experimental work, speed discovery and translation, and properly use substantial investments in biomedical research.

  9. Top 10 principles for designing healthy coastal ecosystems

    USGS Publications Warehouse

    Gaydos, Joseph K.; Dierauf, Leslie; Kirby, Grant; Brosnan, Deborah; Gilardi, Kirsten; Davis, Gary E.

    2008-01-01

    Like other coastal zones around the world, the inland sea ecosystem of Washington (USA) and British Columbia (Canada), an area known as the Salish Sea, is changing under pressure from a growing human population, conversion of native forest and shoreline habitat to urban development, toxic contamination of sediments and species, and overharvest of resources. While billions of dollars have been spent trying to restore other coastal ecosystems around the world, there still is no successful model for restoring estuarine or marine ecosystems like the Salish Sea. Despite the lack of a guiding model, major ecological principles do exist that should be applied as people work to design the Salish Sea and other large marine ecosystems for the future. We suggest that the following 10 ecological principles serve as a foundation for educating the public and for designing a healthy Salish Sea and other coastal ecosystems for future generations: (1) Think ecosystem: political boundaries are arbitrary; (2) Account for ecosystem connectivity; (3) Understand the food web; (4) Avoid fragmentation; (5) Respect ecosystem integrity; (6) Support nature's resilience; (7) Value nature: it's money in your pocket; (8) Watch wildlife health; (9) Plan for extremes; and (10) Share the knowledge.

  10. Emotional Valence and the Free-Energy Principle

    PubMed Central

    Joffily, Mateus; Coricelli, Giorgio

    2013-01-01

    The free-energy principle has recently been proposed as a unified Bayesian account of perception, learning and action. Despite the inextricable link between emotion and cognition, emotion has not yet been formulated under this framework. A core concept that permeates many perspectives on emotion is valence, which broadly refers to the positive and negative character of emotion or some of its aspects. In the present paper, we propose a definition of emotional valence in terms of the negative rate of change of free-energy over time. If the second time-derivative of free-energy is taken into account, the dynamics of basic forms of emotion such as happiness, unhappiness, hope, fear, disappointment and relief can be explained. In this formulation, an important function of emotional valence turns out to regulate the learning rate of the causes of sensory inputs. When sensations increasingly violate the agent's expectations, valence is negative and increases the learning rate. Conversely, when sensations increasingly fulfil the agent's expectations, valence is positive and decreases the learning rate. This dynamic interaction between emotional valence and learning rate highlights the crucial role played by emotions in biological agents' adaptation to unexpected changes in their world. PMID:23785269

  11. Emotional valence and the free-energy principle.

    PubMed

    Joffily, Mateus; Coricelli, Giorgio

    2013-01-01

    The free-energy principle has recently been proposed as a unified Bayesian account of perception, learning and action. Despite the inextricable link between emotion and cognition, emotion has not yet been formulated under this framework. A core concept that permeates many perspectives on emotion is valence, which broadly refers to the positive and negative character of emotion or some of its aspects. In the present paper, we propose a definition of emotional valence in terms of the negative rate of change of free-energy over time. If the second time-derivative of free-energy is taken into account, the dynamics of basic forms of emotion such as happiness, unhappiness, hope, fear, disappointment and relief can be explained. In this formulation, an important function of emotional valence turns out to regulate the learning rate of the causes of sensory inputs. When sensations increasingly violate the agent's expectations, valence is negative and increases the learning rate. Conversely, when sensations increasingly fulfil the agent's expectations, valence is positive and decreases the learning rate. This dynamic interaction between emotional valence and learning rate highlights the crucial role played by emotions in biological agents' adaptation to unexpected changes in their world.

  12. Subsumption principles underlying medical concept systems and their formal reconstruction.

    PubMed Central

    Bernauer, J.

    1994-01-01

    Conventional medical concept systems represent generic concept relations by hierarchical coding principles. Often, these coding principles constrain the concept system and reduce the potential for automatical derivation of subsumption. Formal reconstruction of medical concept systems is an approach that bases on the conceptual representation of meanings and that allows for the application of formal criteria for subsumption. Those criteria must reflect intuitive principles of subordination which are underlying conventional medical concept systems. Particularly these are: The subordinate concept results (1) from adding a specializing criterion to the superordinate concept, (2) from refining the primary category, or a criterion of the superordinate concept, by a concept that is less general, (3) from adding a partitive criterion to a criterion of the superordinate, (4) from refining a criterion by a concept that is less comprehensive, and finally (5) from coordinating the superordinate concept, or one of its criteria. This paper introduces a formalism called BERNWARD that aims at the formal reconstruction of medical concept systems according to these intuitive principles. The automatical derivation of hierarchical relations is primarily supported by explicit generic and explicit partititive hierarchies of concepts, secondly, by two formal criteria that base on the structure of concept descriptions and explicit hierarchical relations between their elements, namely: formal subsumption and part-sensitive subsumption. Formal subsumption takes only generic relations into account, part-sensitive subsumption additionally regards partive relations between criteria. This approach seems to be flexible enough to cope with unforeseeable effects of partitive criteria on subsumption. PMID:7949907

  13. 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…

  14. Principles versus procedures in making health care coverage decisions: addressing inevitable conflicts.

    PubMed

    Sabik, Lindsay M; Lie, Reidar K

    2008-01-01

    It has been suggested that focusing on procedures when setting priorities for health care avoids the conflicts that arise when attempting to agree on principles. A prominent example of this approach is "accountability for reasonableness." We will argue that the same problem arises with procedural accounts; reasonable people will disagree about central elements in the process. We consider the procedural condition of appeal process and three examples of conflicts over coverage decisions: a patients' rights law in Norway, health technologies coverage recommendations in the UK, and care withheld by HMOs in the US. In each case a process is at the center of controversy, illustrating the difficulties in establishing procedures that are widely accepted as legitimate. Further work must be done in developing procedural frameworks.

  15. 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.

  16. The Cultural Influence in Accounting Standard Setting: A Comparative Analysis of the United States, Canada, and England.

    ERIC Educational Resources Information Center

    Bloom, Robert; And Others

    A study of the processes for establishing the principles and policies of measurement and disclosure in preparing financial reports examines differences in these processes in the United States, Canada, and England. Information was drawn from international accounting literature on standard setting. The differences and similarities in the…

  17. [Bioethics of principles].

    PubMed

    Pérez-Soba Díez del Corral, Juan José

    2008-01-01

    Bioethics emerges about the tecnological problems of acting in human life. Emerges also the problem of the moral limits determination, because they seem exterior of this practice. The Bioethics of Principles, take his rationality of the teleological thinking, and the autonomism. These divergence manifest the epistemological fragility and the great difficulty of hmoralñ thinking. This is evident in the determination of autonomy's principle, it has not the ethical content of Kant's propose. We need a new ethic rationality with a new refelxion of new Principles whose emerges of the basic ethic experiences.

  18. 32 CFR 776.19 - Principles.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false Principles. 776.19 Section 776.19 National... Professional Conduct § 776.19 Principles. The Rules of this subpart are based on the following principles... exists, this subpart should be interpreted consistent with these general principles. (a) Covered...

  19. Principles of haemophilia care: The Asia-Pacific perspective.

    PubMed

    Dunkley, S; Lam, J C M; John, M J; Wong, R S M; Tran, H; Yang, R; Nair, S C; Shima, M; Street, A; Srivastava, A

    2018-02-21

    Optimal haemophilia care is best established and implemented through a well-coordinated plan guided by clearly defined principles and priorities. A document which enunciates those details is therefore important. A successful example of this approach is the definition of principles of haemophilia care (PHC) outlined by the European Association for Haemophilia and Associated Disorders (EAHAD) and also the World Federation of Hemophilia. A similar document applicable to the Asia-Pacific region must take into account not only the highly varied healthcare systems but also the tremendous socio-economic and cultural diversities which impact provision of such care. The Asia-Pacific Haemophilia Working Group (APHWG), representing the countries in this region, has prepared this perspective of the PHC. While endorsing the overall framework outlined by EAHAD, this APHWG document emphasizes regional priorities on education and training of healthcare personnel in the diagnosis and management of hereditary bleeding disorders. Central coordinating agencies with wide stakeholder input, networks of haemophilia treatment centres and national registries as well as robust processes for procurement and distribution of safe and effective clotting factor concentrates (CFCs), implementation of prophylaxis programmes and management of patients with inhibitors should also be developed. The implementation of these strategies should lead to establishment of good comprehensive care programmes. This document should also be an advocacy tool to lobby for improved care for people with haemophilia (PWH) in the region. We urge national healthcare policy makers to consider these principles and initiate strong and decisive action to reach these goals. © 2018 John Wiley & Sons Ltd.

  20. The Principle of General Tovariance

    NASA Astrophysics Data System (ADS)

    Heunen, C.; Landsman, N. P.; Spitters, B.

    2008-06-01

    We tentatively propose two guiding principles for the construction of theories of physics, which should be satisfied by a possible future theory of quantum gravity. These principles are inspired by those that led Einstein to his theory of general relativity, viz. his principle of general covariance and his equivalence principle, as well as by the two mysterious dogmas of Bohr's interpretation of quantum mechanics, i.e. his doctrine of classical concepts and his principle of complementarity. An appropriate mathematical language for combining these ideas is topos theory, a framework earlier proposed for physics by Isham and collaborators. Our principle of general tovariance states that any mathematical structure appearing in the laws of physics must be definable in an arbitrary topos (with natural numbers object) and must be preserved under so-called geometric morphisms. This principle identifies geometric logic as the mathematical language of physics and restricts the constructions and theorems to those valid in intuitionism: neither Aristotle's principle of the excluded third nor Zermelo's Axiom of Choice may be invoked. Subsequently, our equivalence principle states that any algebra of observables (initially defined in the topos Sets) is empirically equivalent to a commutative one in some other topos.

  1. A critique of principlism.

    PubMed

    Clouser, K D; Gert, B

    1990-04-01

    The authors use the term "principlism" to refer to the practice of using "principles" to replace both moral theory and particular moral rules and ideals in dealing with the moral problems that arise in medical practice. The authors argue that these "principles" do not function as claimed, and that their use is misleading both practically and theoretically. The "principles" are in fact not guides to action, but rather they are merely names for a collection of sometimes superficially related matters for consideration when dealing with a moral problem. The "principles" lack any systematic relationship to each other, and they often conflict with each other. These conflicts are unresolvable, since there is no unified moral theory from which they are all derived. For comparison the authors sketch the advantages of using a unified moral theory.

  2. General Principles of Antimicrobial Therapy

    PubMed Central

    Leekha, Surbhi; Terrell, Christine L.; Edson, Randall S.

    2011-01-01

    Antimicrobial agents are some of the most widely, and often injudiciously, used therapeutic drugs worldwide. Important considerations when prescribing antimicrobial therapy include obtaining an accurate diagnosis of infection; understanding the difference between empiric and definitive therapy; identifying opportunities to switch to narrow-spectrum, cost-effective oral agents for the shortest duration necessary; understanding drug characteristics that are peculiar to antimicrobial agents (such as pharmacodynamics and efficacy at the site of infection); accounting for host characteristics that influence antimicrobial activity; and in turn, recognizing the adverse effects of antimicrobial agents on the host. It is also important to understand the importance of antimicrobial stewardship, to know when to consult infectious disease specialists for guidance, and to be able to identify situations when antimicrobial therapy is not needed. By following these general principles, all practicing physicians should be able to use antimicrobial agents in a responsible manner that benefits both the individual patient and the community. PMID:21282489

  3. General principles of antimicrobial therapy.

    PubMed

    Leekha, Surbhi; Terrell, Christine L; Edson, Randall S

    2011-02-01

    Antimicrobial agents are some of the most widely, and often injudiciously, used therapeutic drugs worldwide. Important considerations when prescribing antimicrobial therapy include obtaining an accurate diagnosis of infection; understanding the difference between empiric and definitive therapy; identifying opportunities to switch to narrow-spectrum, cost-effective oral agents for the shortest duration necessary; understanding drug characteristics that are peculiar to antimicrobial agents (such as pharmacodynamics and efficacy at the site of infection); accounting for host characteristics that influence antimicrobial activity; and in turn, recognizing the adverse effects of antimicrobial agents on the host. It is also important to understand the importance of antimicrobial stewardship, to know when to consult infectious disease specialists for guidance, and to be able to identify situations when antimicrobial therapy is not needed. By following these general principles, all practicing physicians should be able to use antimicrobial agents in a responsible manner that benefits both the individual patient and the community.

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

    PubMed

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

    2014-01-01

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

  5. Perceptions of Fidelity to Family Group Decision-Making Principles: Examining the Impact of Race, Gender, and Relationship

    ERIC Educational Resources Information Center

    Rauktis, Mary E.; Huefner, Jonathan; Cahalane, Helen

    2011-01-01

    This study explored the perceptions of fidelity to family group principles using comparative information from family, friends, and professionals, taking into account race and gender. White respondents felt there was a greater degree of fidelity than did the African American respondents, with other race respondents sometimes rating similarly to…

  6. Coign of Vantage and Action: Considering California's Local Accountability and School Finance Plans for English Learners

    ERIC Educational Resources Information Center

    Vasquez Heilig, Julian; Romero, Lisa S.; Hopkins, Megan

    2017-01-01

    Local control has been a bedrock principle of public schooling in America since its inception. In 2013, the California Legislature codified a new local accountability approach for school finance. An important component of the new California Local Control Funding Formula (LCFF) approach is a focus on English learners (ELs). The law mandates that…

  7. Ethical Practice Under Accountable Care

    PubMed Central

    Bhandary, Asha; Rizzo, Matthew

    2017-01-01

    Accountable Care Organizations (ACOs) are a key mechanism of the Patient Protection and Affordable Care Act (PPACA). ACOs will influence incentives for providers, who must understand these changes to make well-considered treatment decisions. Our paper defines an ethical framework for physician decisions and action within ACOs. Emerging ethical pressures providers will face as members of an ACO were classified under major headings representing three of the four principles of bioethics: autonomy, beneficence, and justice (no novel conflicts with non-maleficence were identified). Conflicts include a bias against transient populations, a motive to undertreat conditions lacking performance measures, and the mandate to improve population health incentivizing life intrusions. After introducing and explaining each conflict, recommendations are offered for how providers ought to precede in the face of novel ethical choices. Our description of novel ethical choices will help providers know what to expect and our recommendations can guide providers in choosing well. PMID:26002491

  8. The balance principle in scientific research.

    PubMed

    Hu, Liang-ping; Bao, Xiao-lei; Wang, Qi

    2012-05-01

    The principles of balance, randomization, control and repetition, which are closely related, constitute the four principles of scientific research. The balance principle is the kernel of the four principles which runs through the other three. However, in scientific research, the balance principle is always overlooked. If the balance principle is not well performed, the research conclusion is easy to be denied, which may lead to the failure of the whole research. Therefore, it is essential to have a good command of the balance principle in scientific research. This article stresses the definition and function of the balance principle, the strategies and detailed measures to improve balance in scientific research, and the analysis of the common mistakes involving the use of the balance principle in scientific research.

  9. 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...

  10. Management Principles for Nonproliferation Organizations

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

    Frazar, Sarah L.; Hund, Gretchen

    2012-03-06

    limited. They are expected to anticipate and react quickly to prevent a potential threat while staying accountable to their public stakeholders, many of whom remain unaware of the very threats the organization is trying to address. When budgets are flush, it is easy to believe that money will solve all problems; but during times of economic hardship, managers must rely on creative and cost-effective management approaches to implement their missions. Fortunately, managers of nonproliferation organizations can draw on a wealth of research on organizational design and culture to help them identify the management strategies most appropriate for them. Such research can help nonproliferation managers think about their own organizational structures and cultures and adapt accepted management principles to their unique organizational mission. This analytical process is not straight forward, as some managers may find themselves taking risks that others might not take, such as making ostensibly risky investments for the common good, or supporting creative thinking to help mission accomplishment. Some management principles that are relatively straightforward for other organizations may be difficult to envision and implement in a nonproliferation organization. Therefore, the goal of this study is to help nonproliferation managers identify management principles that can be implemented in a nonproliferation organization and, in the process, help maximize the value of the organization's products and effectiveness of its mission.« less

  11. The inconstant "principle of constancy".

    PubMed

    Kanzer, M

    1983-01-01

    A review of the principle of constancy, as it appeared in Freud's writings, shows that it was inspired by his clinical observations, first with Breuer in the field of cathartic therapy and then through experiences in the early usage of psychoanalysis. The recognition that memories repressed in the unconscious created increasing tension, and that this was relieved with dischargelike phenomena when the unconscious was made conscious, was the basis for his claim to originality in this area. The two principles of "neuronic inertia" Freud expounded in the Project (1895), are found to offer the key to the ambiguous definition of the principle of constancy he was to offer in later years. The "original" principle, which sought the complete discharge of energy (or elimination of stimuli), became the forerunner of the death drive; the "extended" principle achieved balances that were relatively constant, but succumbed in the end to complete discharge. This was the predecessor of the life drives. The relation between the constancy and pleasure-unpleasure principles was maintained for twenty-five years largely on an empirical basis which invoked the concept of psychophysical parallelism between "quantity" and "quality." As the links between the two principles were weakened by clinical experiences attendant upon the growth of ego psychology, a revision of the principle of constancy was suggested, and it was renamed the Nirvana principle. Actually it was shifted from alignment with the "extended" principle of inertia to the original, so that "constancy" was incongruously identified with self-extinction. The former basis for the constancy principle, the extended principle of inertia, became identified with Eros. Only a few commentators seem aware of this radical transformation, which has been overlooked in the Standard Edition of Freud's writings. Physiological biases in the history and conception of the principle of constancy are noted in the Standard Edition. The historical

  12. An Experimental Analysis of Computer-Mediated Instruction and Student Attitudes in a Principles of Financial Accounting Course.

    ERIC Educational Resources Information Center

    Basile, Anthony; D'Aquila, Jill M.

    2002-01-01

    Accounting students received either traditional instruction (n=46) or used computer-mediated communication and WebCT course management software. There were no significant differences in attitudes about the course. However, computer users were more positive about course delivery and course management tools. (Contains 17 references.) (SK)

  13. Making sense of snapshot data: ergodic principle for clonal cell populations.

    PubMed

    Thomas, Philipp

    2017-11-01

    Population growth is often ignored when quantifying gene expression levels across clonal cell populations. We develop a framework for obtaining the molecule number distributions in an exponentially growing cell population taking into account its age structure. In the presence of generation time variability, the average acquired across a population snapshot does not obey the average of a dividing cell over time, apparently contradicting ergodicity between single cells and the population. Instead, we show that the variation observed across snapshots with known cell age is captured by cell histories, a single-cell measure obtained from tracking an arbitrary cell of the population back to the ancestor from which it originated. The correspondence between cells of known age in a population with their histories represents an ergodic principle that provides a new interpretation of population snapshot data. We illustrate the principle using analytical solutions of stochastic gene expression models in cell populations with arbitrary generation time distributions. We further elucidate that the principle breaks down for biochemical reactions that are under selection, such as the expression of genes conveying antibiotic resistance, which gives rise to an experimental criterion with which to probe selection on gene expression fluctuations. © 2017 The Author(s).

  14. Electromagnetic response of C 12 : A first-principles calculation

    DOE PAGES

    Lovato, A.; Gandolfi, S.; Carlson, J.; ...

    2016-08-15

    Here, the longitudinal and transverse electromagnetic response functions ofmore » $$^{12}$$C are computed in a ``first-principles'' Green's function Monte Carlo calculation, based on realistic two- and three-nucleon interactions and associated one- and two-body currents. We find excellent agreement between theory and experiment and, in particular, no evidence for the quenching of measured versus calculated longitudinal response. This is further corroborated by a re-analysis of the Coulomb sum rule, in which the contributions from the low-lying $$J^\\pi\\,$$=$$\\, 2^+$$, $0^+$ (Hoyle), and $4^+$ states in $$^{12}$$C are accounted for explicitly in evaluating the total inelastic strength.« less

  15. First principles molecular dynamics of metal/water interfaces under bias potential

    NASA Astrophysics Data System (ADS)

    Pedroza, Luana; Brandimarte, Pedro; Rocha, Alexandre; Fernandez-Serra, Marivi

    2014-03-01

    Understanding the interaction of the water-metal system at an atomic level is extremely important in electrocatalysts for fuel cells, photocatalysis among other systems. The question of the interface energetics involves a detailed study of the nature of the interactions between water-water and water-substrate. A first principles description of all components of the system is the most appropriate methodology in order to advance understanding of electrochemically processes. In this work we describe, using first principles molecular dynamics simulations, the dynamics of a combined surface(Au and Pd)/water system both in the presence and absence of an external bias potential applied to the electrodes, as one would come across in electrochemistry. This is accomplished using a combination of density functional theory (DFT) and non-equilibrium Green's functions methods (NEGF), thus accounting for the fact that one is dealing with an out-of-equilibrium open system, with and without van der Waals interactions. DOE Early Career Award No. DE-SC0003871.

  16. Cross-hierarchy systems principles.

    PubMed

    Goentoro, Lea

    2017-02-01

    One driving motivation of systems biology is the search for general principles that govern the design of biological systems. But questions often arise as to what kind of general principles biology could have. Concepts from engineering such as robustness and modularity are indeed becoming a regular way of describing biological systems. Another source of potential general principles is the emerging similarities found in processes across biological hierarchies. In this piece, I describe several emerging cross-hierarchy similarities. Identification of more cross-hierarchy principles, and understanding the implications these convergence have on the construction of biological systems, I believe, present exciting challenges for systems biology in the decades to come.

  17. Implementing accountability for reasonableness--the case of pharmaceutical reimbursement in Sweden.

    PubMed

    Jansson, Sandra

    2007-04-01

    This paper aims to describe the priority-setting procedure for new original pharmaceuticals practiced by the Swedish Pharmaceutical Benefits Board (LFN), to analyse the outcome of the procedure in terms of decisions and the relative importance of ethical principles, and to examine the reactions of stakeholders. All the 'principally important' decisions made by the LFN during its first 33 months of operation were analysed. The study is theoretically anchored in the theory of fair and legitimate priority-setting procedures by Daniels and Sabin, and is based on public documents, media articles, and semi-structured interviews. Only nine cases resulted in a rejection of a subsidy by the LFN and 15 in a limited or conditional subsidy. Total rejections rather than limitations gave rise to actions by stakeholders. Primarily, the principle of cost-effectiveness was used when limiting/conditioning or totally rejecting a subsidy. This study suggests that implementing a priority-setting process that fulfils the conditions of accountability for reasonableness can result in a priority-setting process which is generally perceived as fair and legitimate by the major stakeholders and may increase social learning in terms of accepting the necessity of priority setting in health care. The principle of cost-effectiveness increased in importance when the demand for openness and transparency increased.

  18. How to take deontological concerns seriously in risk-cost-benefit analysis: a re-interpretation of the precautionary principle.

    PubMed

    John, S D

    2007-04-01

    In this paper the coherence of the precautionary principle as a guide to public health policy is considered. Two conditions that any account of the principle must meet are outlined, a condition of practicality and a condition of publicity. The principle is interpreted in terms of a tripartite division of the outcomes of action (good outcomes, normal bad outcomes and special bad outcomes). Such a division of outcomes can be justified on either "consequentialist" or "deontological" grounds. In the second half of the paper, it is argued that the precautionary principle is not necessarily opposed to risk-cost-benefit analysis, but, rather, should be interpreted as suggesting a lowering of our epistemic standards for assessing evidence that there is a link between some policy and "special bad" outcomes. This suggestion is defended against the claim that it mistakes the nature of statistical testing and against the charge that it is unscientific or antiscientific, and therefore irrational.

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

    PubMed Central

    Friston, Karl J.; Dolan, Raymond J.

    2017-01-01

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

  20. Laser principles.

    PubMed

    Bogdan Allemann, Inja; Kaufman, Joely

    2011-01-01

    Since the construction of the first laser in the 1960s, the role that lasers play in various medical specialities, including dermatology, has steadily increased. However, within the last 2 decades, the technological advances and the use of lasers in the field of dermatology have virtually exploded. Many treatments have only become possible with the use of lasers. Especially in aesthetic medicine, lasers are an essential tool in the treatment armamentarium. Due to better research and understanding of the physics of light and skin, there is now a wide and increasing array of different lasers and devices to choose from. The proper laser selection for each indication and treatment requires a profound understanding of laser physics and the basic laser principles. Understanding these principles will allow the laser operator to obtain better results and help avoid complications. This chapter will give an in-depth overview of the physical principles relevant in cutaneous laser surgery. Copyright © 2011 S. Karger AG, Basel.

  1. Experimental search for the violation of Pauli exclusion principle. VIP-2 Collaboration

    NASA Astrophysics Data System (ADS)

    Shi, H.; Milotti, E.; Bartalucci, S.; Bazzi, M.; Bertolucci, S.; Bragadireanu, A. M.; Cargnelli, M.; Clozza, A.; De Paolis, L.; Di Matteo, S.; Egger, J.-P.; Elnaggar, H.; Guaraldo, C.; Iliescu, M.; Laubenstein, M.; Marton, J.; Miliucci, M.; Pichler, A.; Pietreanu, D.; Piscicchia, K.; Scordo, A.; Sirghi, D. L.; Sirghi, F.; Sperandio, L.; Vazquez Doce, O.; Widmann, E.; Zmeskal, J.; Curceanu, C.

    2018-04-01

    The VIolation of Pauli exclusion principle -2 experiment, or VIP-2 experiment, at the Laboratori Nazionali del Gran Sasso searches for X-rays from copper atomic transitions that are prohibited by the Pauli exclusion principle. Candidate direct violation events come from the transition of a 2 p electron to the ground state that is already occupied by two electrons. From the first data taking campaign in 2016 of VIP-2 experiment, we determined a best upper limit of 3.4 × 10^{-29} for the probability that such a violation exists. Significant improvement in the control of the experimental systematics was also achieved, although not explicitly reflected in the improved upper limit. By introducing a simultaneous spectral fit of the signal and background data in the analysis, we succeeded in taking into account systematic errors that could not be evaluated previously in this type of measurements.

  2. Experimental search for the violation of Pauli exclusion principle: VIP-2 Collaboration.

    PubMed

    Shi, H; Milotti, E; Bartalucci, S; Bazzi, M; Bertolucci, S; Bragadireanu, A M; Cargnelli, M; Clozza, A; De Paolis, L; Di Matteo, S; Egger, J-P; Elnaggar, H; Guaraldo, C; Iliescu, M; Laubenstein, M; Marton, J; Miliucci, M; Pichler, A; Pietreanu, D; Piscicchia, K; Scordo, A; Sirghi, D L; Sirghi, F; Sperandio, L; Vazquez Doce, O; Widmann, E; Zmeskal, J; Curceanu, C

    2018-01-01

    The VIolation of Pauli exclusion principle -2 experiment, or VIP-2 experiment, at the Laboratori Nazionali del Gran Sasso searches for X-rays from copper atomic transitions that are prohibited by the Pauli exclusion principle. Candidate direct violation events come from the transition of a 2 p electron to the ground state that is already occupied by two electrons. From the first data taking campaign in 2016 of VIP-2 experiment, we determined a best upper limit of [Formula: see text] for the probability that such a violation exists. Significant improvement in the control of the experimental systematics was also achieved, although not explicitly reflected in the improved upper limit. By introducing a simultaneous spectral fit of the signal and background data in the analysis, we succeeded in taking into account systematic errors that could not be evaluated previously in this type of measurements.

  3. Anticancer Principles from Medicinal Piper (胡椒 Hú Jiāo) Plants

    PubMed Central

    Wang, Yue-Hu; Morris-Natschke, Susan L.; Yang, Jun; Niu, Hong-Mei; Long, Chun-Lin; Lee, Kuo-Hsiung

    2014-01-01

    The ethnomedical uses of Piper (胡椒 Hú Jiāo) plants as anticancer agents, in vitro cytotoxic activity of both extracts and compounds from Piper plants, and in vivo antitumor activity and mechanism of action of selected compounds are reviewed in the present paper. The genus Piper (Piperaceae) contains approximately 2000 species, of which 10 species have been used in traditional medicines to treat cancer or cancer-like symptoms. Studies have shown that 35 extracts from 24 Piper species and 32 compounds from Piper plants possess cytotoxic activity. Amide alkaloids account for 53% of the major active principles. Among them, piplartine (piperlongumine) shows the most promise, being toxic to dozens of cancer cell lines and having excellent in vivo activity. It is worthwhile to conduct further anticancer studies both in vitro and in vivo on Piper plants and their active principles. PMID:24872928

  4. An Institutional Perspective on Accountable Care Organizations.

    PubMed

    Goodrick, Elizabeth; Reay, Trish

    2016-12-01

    We employ aspects of institutional theory to explore how Accountable Care Organizations (ACOs) can effectively manage the multiplicity of ideas and pressures within which they are embedded and consequently better serve patients and their communities. More specifically, we draw on the concept of institutional logics to highlight the importance of understanding the conflicting principles upon which ACOs were founded. Based on previous research conducted both inside and outside health care settings, we argue that ACOs can combine attention to these principles (or institutional logics) in different ways; the options fall on a continuum from (a) segregating the effects of multiple logics from each other by compartmentalizing responses to multiple logics to (b) fully hybridizing the different logics. We suggest that the most productive path for ACOs is to situate their approach between the two extremes of "segregating" and "fully hybridizing." This strategic approach allows ACOs to develop effective responses that combine logics without fully integrating them. We identify three ways that ACOs can embrace institutional complexity short of fully hybridizing disparate logics: (1) reinterpreting practices to make them compatible with other logics; (2) engaging in strategies that take advantage of existing synergy between conflicting logics; (3) creating opportunities for people at frontline to develop innovative ways of working that combine multiple logics. © The Author(s) 2016.

  5. Theoretical principles for biology: Variation.

    PubMed

    Montévil, Maël; Mossio, Matteo; Pocheville, Arnaud; Longo, Giuseppe

    2016-10-01

    Darwin introduced the concept that random variation generates new living forms. In this paper, we elaborate on Darwin's notion of random variation to propose that biological variation should be given the status of a fundamental theoretical principle in biology. We state that biological objects such as organisms are specific objects. Specific objects are special in that they are qualitatively different from each other. They can undergo unpredictable qualitative changes, some of which are not defined before they happen. We express the principle of variation in terms of symmetry changes, where symmetries underlie the theoretical determination of the object. We contrast the biological situation with the physical situation, where objects are generic (that is, different objects can be assumed to be identical) and evolve in well-defined state spaces. We derive several implications of the principle of variation, in particular, biological objects show randomness, historicity and contextuality. We elaborate on the articulation between this principle and the two other principles proposed in this special issue: the principle of default state and the principle of organization. Copyright © 2016 Elsevier Ltd. All rights reserved.

  6. A critique of the principle of 'respect for autonomy', grounded in African thought.

    PubMed

    Behrens, Kevin G

    2018-06-01

    I give an account how the principle of 'respect for autonomy' dominates the field of bioethics, and how it came to triumph over its competitors, 'respect for persons' and 'respect for free power of choice'. I argue that 'respect for autonomy' is unsatisfactory as a basic principle of bioethics because it is grounded in too individualistic a worldview, citing concerns of African theorists and other communitarians who claim that the principle fails to acknowledge the fundamental importance of understanding persons within the nexus of their communal relationships. I defend the claim that 'respect for persons' is a more appropriate principle, as it is able to acknowledge both individual decision making and the essential relationality of persons. I acknowledge that my preference for 'respect for persons' is problematic because of the important debate around the definition of 'personhood' in bioethics discourse. Relying on Thaddeus Metz's conception of moral status, I propose a relational definition of personhood that distinguishes between persons with agency and persons without agency, arguing that we have different moral obligations to these distinct categories of persons. I claim that this conception of personhood is better able to accommodate our moral intuitions than conventional approaches, and that it is able to do so without being speciesist or question-begging. © 2017 John Wiley & Sons Ltd.

  7. The precautionary principle is incoherent.

    PubMed

    Peterson, Martin

    2006-06-01

    This article argues that no version of the precautionary principle can be reasonably applied to decisions that may lead to fatal outcomes. In support of this strong claim, a number of desiderata are proposed, which reasonable rules for rational decision making ought to satisfy. Thereafter, two impossibility theorems are proved, showing that no version of the precautionary principle can satisfy the proposed desiderata. These theorems are directly applicable to recent discussions of the precautionary principle in medicine, biotechnology, environmental management, and related fields. The impossibility theorems do not imply, however, that the precautionary principle is of no relevance at all in policy discussions. Even if it is not a reasonable rule for rational decision making, it is possible to interpret the precautionary principle in other ways, e.g., as an argumentative tool or as an epistemic principle favoring a reversed burden of proof.

  8. The Limits of School Choice: Some Implications for Accountability of Selective Practices and Positional Competition in Australian Education

    ERIC Educational Resources Information Center

    Windle, Joel

    2009-01-01

    The application of market principles to educational provision continues to attract governments across the globe, despite an international body of literature suggesting that marketisation can exacerbate inequalities. In light of a renewed policy push in Australia towards accountability via a market model, this paper analyses the impact of existing…

  9. The precautionary principle and/or risk assessment in World Trade Organization decisions: a possible role for risk perception.

    PubMed

    Goldstein, Bernard; Carruth, Russellyn S

    2004-04-01

    Risk analysis has been recognized and validated in World Trade Organization (WTO) decision processes. In recent years the precautionary principle has been proposed as an additional or alternative approach to standard risk assessment. The precautionary principle has also been advocated by some who see it as part of postmodern democracy in which more power is given to the public on health and safety matters relative to the judgments of technocrats. A more cynical view is that the precautionary principle is particularly championed by the European Community as a means to erect trade barriers. The WTO ruling against the European Community's trade barrier against beef from hormone-treated cattle seemed to support the use of risk assessment and appeared to reject the argument that the precautionary principle was a legitimate basis for trade barriers. However, a more recent WTO decision on asbestos contains language suggesting that the precautionary principle, in the form of taking into account public perception, may be acceptable as a basis for a trade barrier. This decision, if followed in future WTO trade disputes, such as for genetically modified foods, raises many issues central to the field of risk analysis. It is too early to tell whether the precautionary principle will become accepted in WTO decisions, either as a supplement or a substitute for standard risk assessment. But it would undermine the value of the precautionary principle if this principle were misused to justify unwarranted trade barriers.

  10. The base rate principle and the fairness principle in social judgment

    PubMed Central

    Cao, Jack; Banaji, Mahzarin R.

    2016-01-01

    Meet Jonathan and Elizabeth. One person is a doctor and the other is a nurse. Who is the doctor? When nothing else is known, the base rate principle favors Jonathan to be the doctor and the fairness principle favors both individuals equally. However, when individuating facts reveal who is actually the doctor, base rates and fairness become irrelevant, as the facts make the correct answer clear. In three experiments, explicit and implicit beliefs were measured before and after individuating facts were learned. These facts were either stereotypic (e.g., Jonathan is the doctor, Elizabeth is the nurse) or counterstereotypic (e.g., Elizabeth is the doctor, Jonathan is the nurse). Results showed that before individuating facts were learned, explicit beliefs followed the fairness principle, whereas implicit beliefs followed the base rate principle. After individuating facts were learned, explicit beliefs correctly aligned with stereotypic and counterstereotypic facts. Implicit beliefs, however, were immune to counterstereotypic facts and continued to follow the base rate principle. Having established the robustness and generality of these results, a fourth experiment verified that gender stereotypes played a causal role: when both individuals were male, explicit and implicit beliefs alike correctly converged with individuating facts. Taken together, these experiments demonstrate that explicit beliefs uphold fairness and incorporate obvious and relevant facts, but implicit beliefs uphold base rates and appear relatively impervious to counterstereotypic facts. PMID:27325760

  11. The base rate principle and the fairness principle in social judgment.

    PubMed

    Cao, Jack; Banaji, Mahzarin R

    2016-07-05

    Meet Jonathan and Elizabeth. One person is a doctor and the other is a nurse. Who is the doctor? When nothing else is known, the base rate principle favors Jonathan to be the doctor and the fairness principle favors both individuals equally. However, when individuating facts reveal who is actually the doctor, base rates and fairness become irrelevant, as the facts make the correct answer clear. In three experiments, explicit and implicit beliefs were measured before and after individuating facts were learned. These facts were either stereotypic (e.g., Jonathan is the doctor, Elizabeth is the nurse) or counterstereotypic (e.g., Elizabeth is the doctor, Jonathan is the nurse). Results showed that before individuating facts were learned, explicit beliefs followed the fairness principle, whereas implicit beliefs followed the base rate principle. After individuating facts were learned, explicit beliefs correctly aligned with stereotypic and counterstereotypic facts. Implicit beliefs, however, were immune to counterstereotypic facts and continued to follow the base rate principle. Having established the robustness and generality of these results, a fourth experiment verified that gender stereotypes played a causal role: when both individuals were male, explicit and implicit beliefs alike correctly converged with individuating facts. Taken together, these experiments demonstrate that explicit beliefs uphold fairness and incorporate obvious and relevant facts, but implicit beliefs uphold base rates and appear relatively impervious to counterstereotypic facts.

  12. A biodynamic feedthrough model based on neuromuscular principles.

    PubMed

    Venrooij, Joost; Abbink, David A; Mulder, Mark; van Paassen, Marinus M; Mulder, Max; van der Helm, Frans C T; Bulthoff, Heinrich H

    2014-07-01

    A biodynamic feedthrough (BDFT) model is proposed that describes how vehicle accelerations feed through the human body, causing involuntary limb motions and so involuntary control inputs. BDFT dynamics strongly depend on limb dynamics, which can vary between persons (between-subject variability), but also within one person over time, e.g., due to the control task performed (within-subject variability). The proposed BDFT model is based on physical neuromuscular principles and is derived from an established admittance model-describing limb dynamics-which was extended to include control device dynamics and account for acceleration effects. The resulting BDFT model serves primarily the purpose of increasing the understanding of the relationship between neuromuscular admittance and biodynamic feedthrough. An added advantage of the proposed model is that its parameters can be estimated using a two-stage approach, making the parameter estimation more robust, as the procedure is largely based on the well documented procedure required for the admittance model. To estimate the parameter values of the BDFT model, data are used from an experiment in which both neuromuscular admittance and biodynamic feedthrough are measured. The quality of the BDFT model is evaluated in the frequency and time domain. Results provide strong evidence that the BDFT model and the proposed method of parameter estimation put forward in this paper allows for accurate BDFT modeling across different subjects (accounting for between-subject variability) and across control tasks (accounting for within-subject variability).

  13. Conformational structures of a decapeptide validated by first principles calculations and cold ion spectroscopy.

    PubMed

    Roy, Tapta Kanchan; Kopysov, Vladimir; Nagornova, Natalia S; Rizzo, Thomas R; Boyarkin, Oleg V; Gerber, R Benny

    2015-05-18

    Calculated structures of the two most stable conformers of a protonated decapeptide gramicidin S in the gas phase have been validated by comparing the vibrational spectra, calculated from first- principles and measured in a wide spectral range using infrared (IR)-UV double resonance cold ion spectroscopy. All the 522 vibrational modes of each conformer were calculated quantum mechanically and compared with the experiment without any recourse to an empirical scaling. The study demonstrates that first-principles calculations, when accounting for vibrational anharmonicity, can reproduce high-resolution experimental spectra well enough for validating structures of molecules as large as of 200 atoms. The validated accurate structures of the peptide may serve as templates for in silico drug design and absolute calibration of ion mobility measurements. © 2015 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

  14. Dispersion correction derived from first principles for density functional theory and Hartree-Fock theory.

    PubMed

    Guidez, Emilie B; Gordon, Mark S

    2015-03-12

    The modeling of dispersion interactions in density functional theory (DFT) is commonly performed using an energy correction that involves empirically fitted parameters for all atom pairs of the system investigated. In this study, the first-principles-derived dispersion energy from the effective fragment potential (EFP) method is implemented for the density functional theory (DFT-D(EFP)) and Hartree-Fock (HF-D(EFP)) energies. Overall, DFT-D(EFP) performs similarly to the semiempirical DFT-D corrections for the test cases investigated in this work. HF-D(EFP) tends to underestimate binding energies and overestimate intermolecular equilibrium distances, relative to coupled cluster theory, most likely due to incomplete accounting for electron correlation. Overall, this first-principles dispersion correction yields results that are in good agreement with coupled-cluster calculations at a low computational cost.

  15. Contributions of Science Principles to Teaching: How Science Principles Can Be Used

    ERIC Educational Resources Information Center

    Henson, Kenneth T.

    1974-01-01

    Describes the steps involved in using the "principles" approach in teaching science, illustrates the process of using science principles with an example relating to rock formation, and discusses the relevance of this approach to contemporary trends in science teaching. (JR)

  16. 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...

  17. A Logical Account of Diagnosis with Multiple Theories

    NASA Technical Reports Server (NTRS)

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

    1994-01-01

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

  18. Applying the four principles

    PubMed Central

    Macklin, R

    2003-01-01

    Gillon is correct that the four principles provide a sound and useful way of analysing moral dilemmas. As he observes, the approach using these principles does not provide a unique solution to dilemmas. This can be illustrated by alternatives to Gillon's own analysis of the four case scenarios. In the first scenario, a different set of factual assumptions could yield a different conclusion about what is required by the principle of beneficence. In the second scenario, although Gillon's conclusion is correct, what is open to question is his claim that what society regards as the child's best interest determines what really is in the child's best interest. The third scenario shows how it may be reasonable for the principle of beneficence to take precedence over autonomy in certain circumstances, yet like the first scenario, the ethical conclusion relies on a set of empirical assumptions and predictions of what is likely to occur. The fourth scenario illustrates how one can draw different conclusions based on the importance given to the precautionary principle. PMID:14519836

  19. Applying the four principles.

    PubMed

    Macklin, R

    2003-10-01

    Gillon is correct that the four principles provide a sound and useful way of analysing moral dilemmas. As he observes, the approach using these principles does not provide a unique solution to dilemmas. This can be illustrated by alternatives to Gillon's own analysis of the four case scenarios. In the first scenario, a different set of factual assumptions could yield a different conclusion about what is required by the principle of beneficence. In the second scenario, although Gillon's conclusion is correct, what is open to question is his claim that what society regards as the child's best interest determines what really is in the child's best interest. The third scenario shows how it may be reasonable for the principle of beneficence to take precedence over autonomy in certain circumstances, yet like the first scenario, the ethical conclusion relies on a set of empirical assumptions and predictions of what is likely to occur. The fourth scenario illustrates how one can draw different conclusions based on the importance given to the precautionary principle.

  20. 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…

  1. 48 CFR 49.113 - Cost principles.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost principles. 49.113 Section 49.113 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT TERMINATION OF CONTRACTS General Principles 49.113 Cost principles. The cost principles and procedures in the...

  2. 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.

  3. Metabolic principles of river basin organization.

    PubMed

    Rodriguez-Iturbe, Ignacio; Caylor, Kelly K; Rinaldo, Andrea

    2011-07-19

    The metabolism of a river basin is defined as the set of processes through which the basin maintains its structure and responds to its environment. Green (or biotic) metabolism is measured via transpiration and blue (or abiotic) metabolism through runoff. A principle of equal metabolic rate per unit area throughout the basin structure is developed and tested in a river basin characterized by large heterogeneities in precipitation, vegetation, soil, and geomorphology. This principle is suggested to have profound implications for the spatial organization of river basin hydrologic dynamics, including the minimization of energy expenditure known to control the scale-invariant characteristics of river networks over several orders of magnitude. Empirically derived, remarkably constant rates of average transpiration per unit area through the basin structure lead to a power law for the probability distribution of transpiration from a randomly chosen subbasin. The average runoff per unit area, evaluated for subbasins of a wide range of topological magnitudes, is also shown to be remarkably constant independently of size. A similar result is found for the rainfall after accounting for canopy interception. Allometric scaling of metabolic rates with size, variously addressed in the biological literature and network theory under the label of Kleiber's law, is similarly derived. The empirical evidence suggests that river basin metabolic activity is linked with the spatial organization that takes place around the drainage network and therefore with the mechanisms responsible for the fractal geometry of the network, suggesting a new coevolutionary framework for biological, geomorphological, and hydrologic dynamics.

  4. Principles of medical ethics in supportive care: a reflection.

    PubMed

    O'Hare, Daniel G

    2004-02-01

    viability is settled in favor of palliation over aggression, there remain the entanglements of psychological stability, conflicting value systems, and the impact of the social milieu as well as the issues of economic responsibility and resource accountability. It is in the attention to the medical ethical principles of autonomy and informed consent, especially as amplified by the creation of and respect for advance directives, that the most holistic and productive supportive care can be offered. It is also in this posture that appeal to the principle of beneficence is made. Just as the progress of disease and, therefore, the realistic goals of care change, so too can an individual's considered opinion with regard to end-of-life decisions. Preserving the integrity of patients and caregivers alike and engaging in fruitful and informative dialog prior to seeking volitional authorization or operationalizing a supportive approach demonstrates renewed concern for both patient autonomy and professional accountability in the provision of a comprehensive end-of-life care plan. Discussions will not be avoided until they can no longer effectively take place, salient questions will not go unanswered, and decisions around end-of-life questions, in the mode of supportive care, will not be absent where care was exercised to engage patients in significant dialog earlier rather than later in their disease processes.

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

    PubMed

    Bonde, Morten; Bossen, Claus; Danholt, Peter

    2018-04-19

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

  6. Principles of project management

    NASA Technical Reports Server (NTRS)

    1982-01-01

    The basic principles of project management as practiced by NASA management personnel are presented. These principles are given as ground rules and guidelines to be used in the performance of research, development, construction or operational assignments.

  7. Impact of finite temperatures on the transport properties of Gd from first principles

    NASA Astrophysics Data System (ADS)

    Chadova, K.; Mankovsky, S.; Minár, J.; Ebert, H.

    2017-03-01

    Finite-temperature effects have a pronounced impact on the transport properties of solids. In magnetic systems, besides the scattering of conduction electrons by impurities and phonons, an additional scattering source coming from the magnetic degrees of freedom must be taken into account. A first-principle scheme which treats all these scattering effects on equal footing was recently suggested within the framework of the multiple scattering formalism. Employing the alloy analogy model treated by means of the CPA, thermal lattice vibrations and spin fluctuations are effectively taken into account. In the present work the temperature dependence of the longitudinal resistivity and the anomalous Hall effect in the strongly correlated metal Gd is considered. The comparison with experiments demonstrates that the proposed numerical scheme does provide an adequate description of the electronic transport at finite temperatures.

  8. Guiding Restoration Principles

    DTIC Science & Technology

    2004-12-01

    novaeangliae). Rapid, unexplained declines in the populations of the southern pod of resident Puget Sound orcas (Orcinus orca ), groundfi sh such as...Guiding Restoration Principles 1 Technical Report 2004-03 Guiding Restoration Principles Prepared in support of the Puget Sound ...Kurt Fresh, Tom Mumford and Miles Logsdon Puget Sound Nearshore Partnership WDFW - P.O. Box 43145, Olympia Washington 98504-3145 U.S. Army Corps of

  9. 32 CFR 203.6 - Cost principles.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Cost principles. 203.6 Section 203.6 National... Cost principles. (a) Non-profit contractors must comply with the cost principles in OMB Circular A-122...) For-profit contractors and subcontractors must comply with the cost principles in the FAR (48 CFR part...

  10. Principles for School Drug Education

    ERIC Educational Resources Information Center

    Meyer, Lois

    2004-01-01

    This document presents a revised set of principles for school drug education. The principles for drug education in schools comprise an evolving framework that has proved useful over a number of decades in guiding the development of effective drug education. The first edition of "Principles for Drug Education in Schools" (Ballard et al.…

  11. 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…

  12. First-principles supercell calculations of small polarons with proper account for long-range polarization effects

    NASA Astrophysics Data System (ADS)

    Kokott, Sebastian; Levchenko, Sergey V.; Rinke, Patrick; Scheffler, Matthias

    2018-03-01

    We present a density functional theory (DFT) based supercell approach for modeling small polarons with proper account for the long-range elastic response of the material. Our analysis of the supercell dependence of the polaron properties (e.g., atomic structure, binding energy, and the polaron level) reveals long-range electrostatic effects and the electron–phonon (el–ph) interaction as the two main contributors. We develop a correction scheme for DFT polaron calculations that significantly reduces the dependence of polaron properties on the DFT exchange-correlation functional and the size of the supercell in the limit of strong el–ph coupling. Using our correction approach, we present accurate all-electron full-potential DFT results for small polarons in rocksalt MgO and rutile TiO2.

  13. 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 §...

  14. 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

  15. The neural circuits for arithmetic principles.

    PubMed

    Liu, Jie; Zhang, Han; Chen, Chuansheng; Chen, Hui; Cui, Jiaxin; Zhou, Xinlin

    2017-02-15

    Arithmetic principles are the regularities underlying arithmetic computation. Little is known about how the brain supports the processing of arithmetic principles. The current fMRI study examined neural activation and functional connectivity during the processing of verbalized arithmetic principles, as compared to numerical computation and general language processing. As expected, arithmetic principles elicited stronger activation in bilateral horizontal intraparietal sulcus and right supramarginal gyrus than did language processing, and stronger activation in left middle temporal lobe and left orbital part of inferior frontal gyrus than did computation. In contrast, computation elicited greater activation in bilateral horizontal intraparietal sulcus (extending to posterior superior parietal lobule) than did either arithmetic principles or language processing. Functional connectivity analysis with the psychophysiological interaction approach (PPI) showed that left temporal-parietal (MTG-HIPS) connectivity was stronger during the processing of arithmetic principle and language than during computation, whereas parietal-occipital connectivities were stronger during computation than during the processing of arithmetic principles and language. Additionally, the left fronto-parietal (orbital IFG-HIPS) connectivity was stronger during the processing of arithmetic principles than during computation. The results suggest that verbalized arithmetic principles engage a neural network that overlaps but is distinct from the networks for computation and language processing. Copyright © 2016 Elsevier Inc. All rights reserved.

  16. Archimedes' Principle in General Coordinates

    ERIC Educational Resources Information Center

    Ridgely, Charles T.

    2010-01-01

    Archimedes' principle is well known to state that a body submerged in a fluid is buoyed up by a force equal to the weight of the fluid displaced by the body. Herein, Archimedes' principle is derived from first principles by using conservation of the stress-energy-momentum tensor in general coordinates. The resulting expression for the force is…

  17. Time for action: key considerations for implementing social accountability in the education of health professionals.

    PubMed

    Ventres, William; Boelen, Charles; Haq, Cynthia

    2017-09-12

    Within health professional education around the world, there exists a growing awareness of the professional duty to be socially responsible, being attentive to the needs of all members of communities, regions, and nations, especially those who disproportionately suffer from the adverse influence of social determinants. However, much work still remains to progress beyond such good intentions. Moving from contemplation to action means embracing social accountability as a key guiding principle for change. Social accountability means that health institutions attend to improving the performance of individual practitioners and health systems by directing educational and practice interventions to promote the health of all the public and assessing the systemic effects of these interventions. In this Reflection, the authors (1) review the reasons why health professional schools and their governing bodies should codify, in both curricular and accreditation standards, norms of excellence in social accountability, (2) present four considerations crucial to successfully implementing this codification, and (3) discuss the challenges such changes might entail. The authors conclude by noting that in adopting socially accountable criteria, schools will need to expand their philosophical scope to recognize social accountability as a vitally important part of their institutional professional identity.

  18. Hospital cost accounting and the new imperative.

    PubMed

    Sabin, P

    1987-05-01

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

  19. 75 FR 9878 - Draft Principles and Standards Sections of the “Economic and Environmental Principles and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-04

    ... COUNCIL ON ENVIRONMENTAL QUALITY Draft Principles and Standards Sections of the ``Economic and Environmental Principles and Guidelines for Water and Related Land Resources Implementation Studies... the ``Economic and Environmental Principles and Guidelines for Water and Related Land Resources...

  20. 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…

  1. Simple-Minded Accountability Measures Create Failing Schools in Disadvantaged Contexts: A Case Study of a Swedish Junior High School

    ERIC Educational Resources Information Center

    Allodi, Mara Westling

    2013-01-01

    The principles of new public management -- market mechanisms, accountability and standards -- have been applied in the education system. These methods are supposed to increase efficiency, but there is also a risk of negative consequences from the services provided if the measures of performance target a reduced range of goals, ignore relevant…

  2. [Modern principles of the geriatric analysis in medicine].

    PubMed

    Volobuev, A N; Zaharova, N O; Romanchuk, N P; Romanov, D V; Romanchuk, P I; Adyshirin-Zade, K A

    2016-01-01

    The offered methodological principles of the geriatric analysis in medicine enables to plan economic parameters of social protection of the population, necessary amount of medical help financing, to define a structure of the qualified medical personnel training. It is shown that personal health and cognitive longevity of the person depend on the adequate system geriatric analysis and use of biological parameters monitoring in time. That allows estimate efficiency of the combined individual treatment. The geriatric analysis and in particular its genetic-mathematical component aimed at reliability and objectivity of an estimation of the person life expectancy in the country and in region due to the account of influence of mutagen factors as on a gene of the person during his live, and on a population as a whole.

  3. 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,…

  4. Malthus, the 18th century European explorers and the principle of population in Africa

    PubMed Central

    Reniers, Georges

    2012-01-01

    In the second edition of his Essay on the Principle of Population, Malthus included twelve chapters that offer a remarkable description of population dynamics from all corners of the world. His discussion of (sub-Saharan) Africa was almost entirely based on the travel accounts of James Bruce and Mungo Park, two late eighteenth century British explorers. In this essay, I introduce these sources and discuss the insights that Malthus did, or perhaps should have, derived from both. PMID:24259758

  5. Broadening the future of value account of the wrongness of killing.

    PubMed

    Di Nucci, Ezio

    2015-11-01

    On Don Marquis's future of value account of the wrongness of killing, 'what makes it wrong to kill those individuals we all believe it is wrong to kill, is that killing them deprives them of their future of value'. Marquis has recently argued for a narrow interpretation of his future of value account of the wrongness of killing and against the broad interpretation that I had put forward in response to Carson Strong. In this article I argue that the narrow view is problematic because it violates some basic principles of equality and because it allows for some of the very killing that Marquis sets out to condemn; further, I argue that the chief reason why Marquis chooses the narrow view over the broad view-namely that the broad view would take the killing of some non-human animals to be also wrong-should rather be considered a welcome upshot of the broad view.

  6. Accounting Methodology for Source Energy of Non-Combustible Renewable Electricity Generation

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

    Donohoo-Vallett, Paul

    As non-combustible sources of renewable power (wind, solar, hydro, and geothermal) do not consume fuel, the “source” (or “primary”) energy from these sources cannot be accounted for in the same manner as it is for fossil fuel sources. The methodology chosen for these technologies is important as it affects the perception of the relative size of renewable source energy to fossil energy, affects estimates of source-based building energy use, and overall source energy based metrics such as energy productivity. This memo reviews the methodological choices, outlines implications of each choice, summarizes responses to a request for information on this topic,more » and presents guiding principles for the U.S. Department of Energy, (DOE) Office of Energy Efficiency and Renewable Energy (EERE) to use to determine where modifying the current renewable source energy accounting method used in EERE products and analyses would be appropriate to address the issues raised above.« less

  7. Global ethics and principlism.

    PubMed

    Gordon, John-Stewart

    2011-09-01

    This article examines the special relation between common morality and particular moralities in the four-principles approach and its use for global ethics. It is argued that the special dialectical relation between common morality and particular moralities is the key to bridging the gap between ethical universalism and relativism. The four-principles approach is a good model for a global bioethics by virtue of its ability to mediate successfully between universal demands and cultural diversity. The principle of autonomy (i.e., the idea of individual informed consent), however, does need to be revised so as to make it compatible with alternatives such as family- or community-informed consent. The upshot is that the contribution of the four-principles approach to global ethics lies in the so-called dialectical process and its power to deal with cross-cultural issues against the background of universal demands by joining them together.

  8. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

  9. The maximum work principle regarded as a consequence of an optimization problem based on mechanical virtual power principle and application of constructal theory

    NASA Astrophysics Data System (ADS)

    Gavrus, Adinel

    2017-10-01

    This scientific paper proposes to prove that the maximum work principle used by theory of continuum media plasticity can be regarded as a consequence of an optimization problem based on constructal theory (prof. Adrian BEJAN). It is known that the thermodynamics define the conservation of energy and the irreversibility of natural systems evolution. From mechanical point of view the first one permits to define the momentum balance equation, respectively the virtual power principle while the second one explains the tendency of all currents to flow from high to low values. According to the constructal law all finite-size system searches to evolve in such configurations that flow more and more easily over time distributing the imperfections in order to maximize entropy and to minimize the losses or dissipations. During a material forming process the application of constructal theory principles leads to the conclusion that under external loads the material flow is that which all dissipated mechanical power (deformation and friction) become minimal. On a mechanical point of view it is then possible to formulate the real state of all mechanical variables (stress, strain, strain rate) as those that minimize the total dissipated power. So between all other virtual non-equilibrium states, the real state minimizes the total dissipated power. It can be then obtained a variational minimization problem and this paper proof in a mathematical sense that starting from this formulation can be finding in a more general form the maximum work principle together with an equivalent form for the friction term. An application in the case of a plane compression of a plastic material shows the feasibility of the proposed minimization problem formulation to find analytical solution for both cases: one without friction influence and a second which take into account Tresca friction law. To valid the proposed formulation, a comparison with a classical analytical analysis based on slices, upper

  10. Henri Poincaré and the principle of relativity

    NASA Astrophysics Data System (ADS)

    Messager, Valérie; Gilmore, Robert; Letellier, Christophe

    2012-09-01

    Often considered as the last 'encyclopedist', Henri Poincaré died one hundred years ago. If he was a prominent man in 1900 French Society, his heritage is not so clearly recognised, particularly in France. Among his too often misunderstood works is his contribution to the theory of relativity, mainly because it is almost never presented within Poincaré's general approach to science, including his philosophical writings. Our aim is therefore to provide an historical account of the main steps (experimental as well as theoretical) which led Poincaré to contribute to the theory of relativity. Starting from the optical experiments which led to the inconsistency of the classical (Galilean) composition law for velocities to explain light propagation, we introduce the FitzGerald and Lorentz contraction which was viewed as the 'sole hypothesis' to explain the Michelson and Morley experiment. We then show that Poincaré's contribution starts with a discussion of the principles governing the mechanics and was built step by step up to express in all its generality the principle of relativity. Poincaré thus showed the invariance of the Maxwell equations under the Lorentz transformation. In doing so, he also discovered the right composition law for velocities. Poincaré's approach to philosophy is detailed to help the reader to understand what a theory meant to him.

  11. 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...

  12. 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...

  13. Accounting Education for the Non-Accountant.

    ERIC Educational Resources Information Center

    Spiceland, J. David

    1983-01-01

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

  14. Accountability, California Style: Counting or Accounting?

    ERIC Educational Resources Information Center

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

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

  15. Constraining the generalized uncertainty principle with the atomic weak-equivalence-principle test

    NASA Astrophysics Data System (ADS)

    Gao, Dongfeng; Wang, Jin; Zhan, Mingsheng

    2017-04-01

    Various models of quantum gravity imply the Planck-scale modifications of Heisenberg's uncertainty principle into a so-called generalized uncertainty principle (GUP). The GUP effects on high-energy physics, cosmology, and astrophysics have been extensively studied. Here, we focus on the weak-equivalence-principle (WEP) violation induced by the GUP. Results from the WEP test with the 85Rb-87Rb dual-species atom interferometer are used to set upper bounds on parameters in two GUP proposals. A 1045-level bound on the Kempf-Mangano-Mann proposal and a 1027-level bound on Maggiore's proposal, which are consistent with bounds from other experiments, are obtained. All these bounds have huge room for improvement in the future.

  16. 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...

  17. Conventional Principles in Science: On the foundations and development of the relativized a priori

    NASA Astrophysics Data System (ADS)

    Ivanova, Milena; Farr, Matt

    2015-11-01

    The present volume consists of a collection of papers originally presented at the conference Conventional Principles in Science, held at the University of Bristol, August 2011, which featured contributions on the history and contemporary development of the notion of 'relativized a priori' principles in science, from Henri Poincaré's conventionalism to Michael Friedman's contemporary defence of the relativized a priori. In Science and Hypothesis, Poincaré assessed the problematic epistemic status of Euclidean geometry and Newton's laws of motion, famously arguing that each has the status of 'convention' in that their justification is neither analytic nor empirical in nature. In The Theory of Relativity and A Priori Knowledge, Hans Reichenbach, in light of the general theory of relativity, proposed an updated notion of the Kantian synthetic a priori to account for the dynamic inter-theoretic status of geometry and other non-empirical physical principles. Reichenbach noted that one may reject the 'necessarily true' aspect of the synthetic a priori whilst preserving the feature of being constitutive of the object of knowledge. Such constitutive principles are theory-relative, as illustrated by the privileged role of non-Euclidean geometry in general relativity theory. This idea of relativized a priori principles in spacetime physics has been analysed and developed at great length in the modern literature in the work of Michael Friedman, in particular the roles played by the light postulate and the equivalence principle - in special and general relativity respectively - in defining the central terms of their respective theories and connecting the abstract mathematical formalism of the theories with their empirical content. The papers in this volume guide the reader through the historical development of conventional and constitutive principles in science, from the foundational work of Poincaré, Reichenbach and others, to contemporary issues and applications of the

  18. Four Principles to Consider Before Advising Women on Screening Mammography.

    PubMed

    Keen, John D; Jørgensen, Karsten J

    2015-11-01

    This article reviews four important screening principles applicable to screening mammography in order to facilitate informed choice. The first principle is that screening may help, hurt, or have no effect. In order to reduce mortality and mastectomy rates, screening must reduce the rate of advanced disease, which likely has not happened. Through overdiagnosis, screening produces substantial harm by increasing both lumpectomy and mastectomy rates, which offsets the often-promised benefit of less invasive therapy. Next, all-cause mortality is the most reliable way to measure the efficacy of a screening intervention. Disease-specific mortality is biased due to difficulties in attribution of cause of death and to increased mortality due to overdiagnosis and the resulting overtreatment with radiotherapy and chemotherapy. To enhance participation, the benefit from screening is often presented in relative instead of absolute terms. Third, some screening statistics must be interpreted with caution. Increased survival time and the percentage of early-stage tumors at detection sound plausible, but are affected by lead-time and length biases. In addition, analyses that only include women who attend screening cannot reliably correct for selection bias. The final principle is that accounting for tumor biology is important for accurate estimates of lead time, and the potential benefit from screening. Since "early detection" is actually late in a tumor's lifetime, the time window when screen detection might extend a woman's life is narrow, as many tumors that can form metastases will already have done so. Instead of encouraging screening mammography, physicians should help women make an informed decision as with any medical intervention.

  19. Is the Precautionary Principle Really Incoherent?

    PubMed

    Boyer-Kassem, Thomas

    2017-11-01

    The Precautionary Principle has been an increasingly important principle in international treaties since the 1980s. Through varying formulations, it states that when an activity can lead to a catastrophe for human health or the environment, measures should be taken to prevent it even if the cause-and-effect relationship is not fully established scientifically. The Precautionary Principle has been critically discussed from many sides. This article concentrates on a theoretical argument by Peterson (2006) according to which the Precautionary Principle is incoherent with other desiderata of rational decision making, and thus cannot be used as a decision rule that selects an action among several ones. I claim here that Peterson's argument fails to establish the incoherence of the Precautionary Principle, by attacking three of its premises. I argue (i) that Peterson's treatment of uncertainties lacks generality, (ii) that his Archimedian condition is problematic for incommensurability reasons, and (iii) that his explication of the Precautionary Principle is not adequate. This leads me to conjecture that the Precautionary Principle can be envisaged as a coherent decision rule, again. © 2017 Society for Risk Analysis.

  20. Environmental auditing and the role of the accountancy profession: a literature review.

    PubMed

    de Moor, Philippe; de Beelde, Ignace

    2005-08-01

    This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.

  1. Principles of cost effectiveness analysis for the assessment of current and new therapies.

    PubMed

    Hillner, B E; Smith, T J; Desch, C E

    1993-01-01

    Economic issues have a prominent place in the debate about reforming the U.S. health care system. If more rational allocations of health care resources are to occur, the principles of decision analysis and clinical economics will need to be understood and used to assess current and new technologies. This requires an explicit assessment of the costs and benefits of a health care intervention, defining the current standard intervention, and clarifying the perspective of the assessment (societal, patient, payer, or provider). Detailed cost accounting of resources is optimal in contrast to costs or charges. These principles were included in 1992 proposed Canadian guidelines for using economic evaluations for adoption of new technologies. Such guidelines provide further impetus for the economic assessment of phase III clinical trials. When applied to peripheral blood progenitor cells, future studies should assess the incremental benefits of the strategy using the progenitor cells, not just the cost savings compared to traditional autologous bone marrow transplantation.

  2. On Using Ethical Principles of Community-Engaged Research in Translational Science

    PubMed Central

    Mikesell, Lisa; Schraiber, Ron; Booth, Marika; Bromley, Elizabeth

    2015-01-01

    The transfer of new discoveries into both clinical practice and the wider community calls for reliance on interdisciplinary translational teams that include researchers with different areas of expertise, representatives of healthcare systems and community organizations, and patients. Engaging new stakeholders in research, however, calls for a re-consideration or expansion of the meaning of ethics in translational research. We explored expert opinion on the applicability of ethical principles commonly practiced in community-engaged research (CEnR) to translational research. To do so, we conducted two online, modified-Delphi panels with 63 expert stakeholders who iteratively rated and discussed nine ethical principles commonly used in CEnR in terms of their importance and feasibility for use in translational research. The RAND/UCLA Appropriateness Method was used to analyze the data and determine agreement and disagreement among participating experts. Both panels agreed that ethical translational research should be “grounded in trust.” While the academic panel endorsed “culturally appropriate” and “forthcoming with community about study risks and benefits,” the mixed academic-community panel endorsed “scientifically valid” and “ready to involve community in interpretation and dissemination” as important and feasible principles of ethical translational research. These findings suggest that in addition to protecting human subjects, contemporary translational science models need to account for the interests of, and owe ethical obligations to, members of the investigative team and the community at large. PMID:26773561

  3. On using ethical principles of community-engaged research in translational science.

    PubMed

    Khodyakov, Dmitry; Mikesell, Lisa; Schraiber, Ron; Booth, Marika; Bromley, Elizabeth

    2016-05-01

    The transfer of new discoveries into both clinical practice and the wider community calls for reliance on interdisciplinary translational teams that include researchers with different areas of expertise, representatives of health care systems and community organizations, and patients. Engaging new stakeholders in research, however, calls for a reconsideration or expansion of the meaning of ethics in translational research. We explored expert opinion on the applicability of ethical principles commonly practiced in community-engaged research (CEnR) to translational research. To do so, we conducted 2 online, modified-Delphi panels with 63 expert stakeholders who iteratively rated and discussed 9 ethical principles commonly used in CEnR in terms of their importance and feasibility for use in translational research. The RAND/UCLA appropriateness method was used to analyze the data and determine agreement and disagreement among participating experts. Both panels agreed that ethical translational research should be "grounded in trust." Although the academic panel endorsed "culturally appropriate" and "forthcoming with community about study risks and benefits," the mixed academic-community panel endorsed "scientifically valid" and "ready to involve community in interpretation and dissemination" as important and feasible principles of ethical translational research. These findings suggest that in addition to protecting human subjects, contemporary translational science models need to account for the interests of, and owe ethical obligations to, members of the investigative team and the community at large. Copyright © 2016 Elsevier Inc. All rights reserved.

  4. General cognitive principles for learning structure in time and space.

    PubMed

    Goldstein, Michael H; Waterfall, Heidi R; Lotem, Arnon; Halpern, Joseph Y; Schwade, Jennifer A; Onnis, Luca; Edelman, Shimon

    2010-06-01

    How are hierarchically structured sequences of objects, events or actions learned from experience and represented in the brain? When several streams of regularities present themselves, which will be learned and which ignored? Can statistical regularities take effect on their own, or are additional factors such as behavioral outcomes expected to influence statistical learning? Answers to these questions are starting to emerge through a convergence of findings from naturalistic observations, behavioral experiments, neurobiological studies, and computational analyses and simulations. We propose that a small set of principles are at work in every situation that involves learning of structure from patterns of experience and outline a general framework that accounts for such learning. (c) 2010 Elsevier Ltd. All rights reserved.

  5. A large deviations principle for stochastic flows of viscous fluids

    NASA Astrophysics Data System (ADS)

    Cipriano, Fernanda; Costa, Tiago

    2018-04-01

    We study the well-posedness of a stochastic differential equation on the two dimensional torus T2, driven by an infinite dimensional Wiener process with drift in the Sobolev space L2 (0 , T ;H1 (T2)) . The solution corresponds to a stochastic Lagrangian flow in the sense of DiPerna Lions. By taking into account that the motion of a viscous incompressible fluid on the torus can be described through a suitable stochastic differential equation of the previous type, we study the inviscid limit. By establishing a large deviations principle, we show that, as the viscosity goes to zero, the Lagrangian stochastic Navier-Stokes flow approaches the Euler deterministic Lagrangian flow with an exponential rate function.

  6. A biased competition account of attention and memory in Alzheimer's disease

    PubMed Central

    Finke, Kathrin; Myers, Nicholas; Bublak, Peter; Sorg, Christian

    2013-01-01

    The common view of Alzheimer's disease (AD) is that of an age-related memory disorder, i.e. declarative memory deficits are the first signs of the disease and associated with progressive brain changes in the medial temporal lobes and the default mode network. However, two findings challenge this view. First, new model-based tools of attention research have revealed that impaired selective attention accompanies memory deficits from early pre-dementia AD stages on. Second, very early distributed lesions of lateral parietal networks may cause these attention deficits by disrupting brain mechanisms underlying attentional biased competition. We suggest that memory and attention impairments might indicate disturbances of a common underlying neurocognitive mechanism. We propose a unifying account of impaired neural interactions within and across brain networks involved in attention and memory inspired by the biased competition principle. We specify this account at two levels of analysis: at the computational level, the selective competition of representations during both perception and memory is biased by AD-induced lesions; at the large-scale brain level, integration within and across intrinsic brain networks, which overlap in parietal and temporal lobes, is disrupted. This account integrates a large amount of previously unrelated findings of changed behaviour and brain networks and favours a brain mechanism-centred view on AD. PMID:24018724

  7. A biased competition account of attention and memory in Alzheimer's disease.

    PubMed

    Finke, Kathrin; Myers, Nicholas; Bublak, Peter; Sorg, Christian

    2013-10-19

    The common view of Alzheimer's disease (AD) is that of an age-related memory disorder, i.e. declarative memory deficits are the first signs of the disease and associated with progressive brain changes in the medial temporal lobes and the default mode network. However, two findings challenge this view. First, new model-based tools of attention research have revealed that impaired selective attention accompanies memory deficits from early pre-dementia AD stages on. Second, very early distributed lesions of lateral parietal networks may cause these attention deficits by disrupting brain mechanisms underlying attentional biased competition. We suggest that memory and attention impairments might indicate disturbances of a common underlying neurocognitive mechanism. We propose a unifying account of impaired neural interactions within and across brain networks involved in attention and memory inspired by the biased competition principle. We specify this account at two levels of analysis: at the computational level, the selective competition of representations during both perception and memory is biased by AD-induced lesions; at the large-scale brain level, integration within and across intrinsic brain networks, which overlap in parietal and temporal lobes, is disrupted. This account integrates a large amount of previously unrelated findings of changed behaviour and brain networks and favours a brain mechanism-centred view on AD.

  8. 7 CFR 3430.31 - Guiding principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Guiding principles. 3430.31 Section 3430.31 Agriculture Regulations of the Department of Agriculture (Continued) COOPERATIVE STATE RESEARCH, EDUCATION... § 3430.31 Guiding principles. The guiding principle for Federal assistance application review and...

  9. The Principle-Based Method of Practical Ethics.

    PubMed

    Spielthenner, Georg

    2017-09-01

    This paper is about the methodology of doing practical ethics. There is a variety of methods employed in ethics. One of them is the principle-based approach, which has an established place in ethical reasoning. In everyday life, we often judge the rightness and wrongness of actions by their conformity to principles, and the appeal to principles plays a significant role in practical ethics, too. In this paper, I try to provide a better understanding of the nature of principle-based reasoning. To accomplish this, I show in the first section that these principles can be applied to cases in a meaningful and sufficiently precise way. The second section discusses the question how relevant applying principles is to the resolution of ethical issues. This depends on their nature. I argue that the principles under consideration in this paper should be interpreted as presumptive principles and I conclude that although they cannot be expected to bear the weight of definitely resolving ethical problems, these principles can nevertheless play a considerable role in ethical research.

  10. Open-Shell-Character-Based Molecular Design Principles: Applications to Nonlinear Optics and Singlet Fission.

    PubMed

    Nakano, Masayoshi

    2017-01-01

    Open-shell character, e. g., diradical character, is a quantum chemically well-defined quantity in ground-state molecular systems, which is not an observable but can quantify the degree of effective bond weakness in the chemical sense or electron correlation strength in the physical sense. Because this quantity also correlates to specific excited states, physicochemical properties concerned with those states are expected to strongly correlate to the open-shell character. This feature enables us to open a new path to revealing the mechanism of these properties as well as to realizing new design principles for efficient functional molecular systems. This account explains the open-shell-character-based molecular design principles and introduces their applications to the rational design of highly efficient nonlinear optical and singlet fission molecular systems. © 2017 The Chemical Society of Japan & Wiley-VCH Verlag GmbH & Co. KGaA, Weinheim.

  11. Medicare incentive payments for meaningful use of electronic health records: accounting and reporting developments.

    PubMed

    2012-02-01

    The Healthcare Financial Management Association through its Principles and Practices (P&P) Board publishes issue analyses to provide short-term practical assistance on emerging issues in healthcare financial management. In a new issue analysis excerpted in this article, HFMA's P&P Board provides some clarity to the healthcare industry on certain accounting and reporting issues resulting from incentive payments under the Medicare program for the meaningful use of electronic health record (EHR) technology. Consultation on these matters with independent auditors is highly recommended.

  12. Principles & Practices Board remains a valuable resource to members. Interview by Karen Hackett.

    PubMed

    McCue, J P

    1986-01-01

    In this interview, Joseph P. McCue, FHFMA, CPA, chairman of HFMA's Principles & Practices Board, discusses the history and activity of the Board since its start in 1975. According to McCue, the Board was originally formed to address the technical accounting and reporting questions unique to the healthcare industry, and nothing has changed HFMA's opinion that such a mission is still important--the necessity for a P&P Board is as acute now as it was in 1975. The interviewer is Karen Hackett, CMPA, an HFMA staff liaison with the Board.

  13. Corrected black hole thermodynamics in Damour-Ruffini’s method with generalized uncertainty principle

    NASA Astrophysics Data System (ADS)

    Zhou, Shiwei; Chen, Ge-Rui

    Recently, some approaches to quantum gravity indicate that a minimal measurable length lp ˜ 10-35 should be considered, a direct implication of the minimal measurable length is the generalized uncertainty principle (GUP). Taking the effect of GUP into account, Hawking radiation of massless scalar particles from a Schwarzschild black hole is investigated by the use of Damour-Ruffini’s method. The original Klein-Gordon equation is modified. It is obtained that the corrected Hawking temperature is related to the energy of emitting particles. Some discussions appear in the last section.

  14. The Species Delimitation Uncertainty Principle

    PubMed Central

    Adams, Byron J.

    2001-01-01

    If, as Einstein said, "it is the theory which decides what we can observe," then "the species problem" could be solved by simply improving our theoretical definition of what a species is. However, because delimiting species entails predicting the historical fate of evolutionary lineages, species appear to behave according to the Heisenberg Uncertainty Principle, which states that the most philosophically satisfying definitions of species are the least operational, and as species concepts are modified to become more operational they tend to lose their philosophical integrity. Can species be delimited operationally without losing their philosophical rigor? To mitigate the contingent properties of species that tend to make them difficult for us to delimit, I advocate a set of operations that takes into account the prospective nature of delimiting species. Given the fundamental role of species in studies of evolution and biodiversity, I also suggest that species delimitation proceed within the context of explicit hypothesis testing, like other scientific endeavors. The real challenge is not so much the inherent fallibility of predicting the future but rather adequately sampling and interpreting the evidence available to us in the present. PMID:19265874

  15. Ethical principles and concepts in medicine.

    PubMed

    Taylor, Robert M

    2013-01-01

    Clinical ethics is the application of ethical theories, principles, rules, and guidelines to clinical situations in medicine. Therefore, clinical ethics is analogous to clinical medicine in that general principles and concepts must be applied intelligently and thoughtfully to unique clinical circumstances. The three major ethical theories are consequentialism, whereby the consequences of an action determine whether it is ethical; deontology, whereby to be ethical is to do one's duty, and virtue ethics, whereby ethics is a matter of cultivating appropriate virtues. In the real world of medicine, most people find that all three perspectives offer useful insights and are complementary rather than contradictory. The most common approach to clinical ethical analysis is principlism. According to principlism, the medical practitioner must attempt to uphold four important principles: respect for patient autonomy, beneficence, nonmaleficence, and justice. When these principles conflict, resolving them depends on the details of the case. Alternative approaches to medical ethics, including the primacy of beneficence, care-based ethics, feminist ethics, and narrative ethics, help to define the limitations of principlism and provide a broader perspective on medical ethics. © 2013 Elsevier B.V. All rights reserved.

  16. Spaceborne receivers: Basic principles

    NASA Technical Reports Server (NTRS)

    Stacey, J. M.

    1984-01-01

    The underlying principles of operation of microwave receivers for space observations of planetary surfaces were examined. The design philosophy of the receiver as it is applied to operate functionally as an efficient receiving system, the principle of operation of the key components of the receiver, and the important differences among receiver types are explained. The operating performance and the sensitivity expectations for both the modulated and total power receiver configurations are outlined. The expressions are derived from first principles and are developed through the important intermediate stages to form practicle and easily applied equations. The transfer of thermodynamic energy from point to point within the receiver is illustrated. The language of microwave receivers is applied statistics.

  17. 18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. Predictions of the causal entropic principle for environmental conditions of the universe

    NASA Astrophysics Data System (ADS)

    Cline, James M.; Frey, Andrew R.; Holder, Gilbert

    2008-03-01

    The causal entropic principle has been proposed as an alternative to the anthropic principle for understanding the magnitude of the cosmological constant. In this approach, the probability to create observers is assumed to be proportional to the entropy production ΔS in a maximal causally connected region—the causal diamond. We improve on the original treatment by better quantifying the entropy production due to stars, using an analytic model for the star formation history which accurately accounts for changes in cosmological parameters. We calculate the dependence of ΔS on the density contrast Q=δρ/ρ, and find that our universe is much closer to the most probable value of Q than in the usual anthropic approach and that probabilities are relatively weakly dependent on this amplitude. In addition, we make first estimates of the dependence of ΔS on the baryon fraction and overall matter abundance. Finally, we also explore the possibility that decays of dark matter, suggested by various observed gamma ray excesses, might produce a comparable amount of entropy to stars.

  19. Hamilton's Principle for Beginners

    ERIC Educational Resources Information Center

    Brun, J. L.

    2007-01-01

    I find that students have difficulty with Hamilton's principle, at least the first time they come into contact with it, and therefore it is worth designing some examples to help students grasp its complex meaning. This paper supplies the simplest example to consolidate the learning of the quoted principle: that of a free particle moving along a…

  20. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  1. What accounting leaves out of hospital financial management.

    PubMed

    Boles, K E; Glenn, J K

    1986-01-01

    As PPS and other fixed-price initiatives replace cost-based reimbursement in the hospital industry, the burden of assuming the risk for business success or failure shifts from the payor to the hospital. As a consequence, theories of risk to the business firm which have found application in other industries now deserve attention by hospital management. Incorporating such risk concepts into hospital strategies and actions requires a view of financial management that goes beyond the generally accepted accounting principles of managing and assigning costs for maximum revenue and profitability. This article examines the financial theory of risk in business firms, illustrates the various components of risk as they apply to a hospital business, and discusses how the hospital management strategies of cost-reduction, marketing, diversification, and multiorganizational affiliation can alter the risk characteristics of a hospital business.

  2. 24 CFR 3282.402 - General principles.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 5 2010-04-01 2010-04-01 false General principles. 3282.402... and Remedial Actions § 3282.402 General principles. (a) Nothing in this subpart or in these... manufactured home manufacturers to provide remedial actions under this subpart is limited by the principle that...

  3. Software for Fermat's Principle and Lenses

    ERIC Educational Resources Information Center

    Mihas, Pavlos

    2012-01-01

    Fermat's principle is considered as a unifying concept. It is usually presented erroneously as a "least time principle". In this paper we present some software that shows cases of maxima and minima and the application of Fermat's principle to the problem of focusing in lenses. (Contains 12 figures.)

  4. The principle of proportionality revisited: interpretations and applications.

    PubMed

    Hermerén, Göran

    2012-11-01

    The principle of proportionality is used in many different contexts. Some of these uses and contexts are first briefly indicated. This paper focusses on the use of this principle as a moral principle. I argue that under certain conditions the principle of proportionality is helpful as a guide in decision-making. But it needs to be clarified and to be used with some flexibility as a context-dependent principle. Several interpretations of the principle are distinguished, using three conditions as a starting point: importance of objective, relevance of means, and most favourable option. The principle is then tested against an example, which suggests that a fourth condition, focusing on non-excessiveness, needs to be added. I will distinguish between three main interpretations of the principle, some primarily with uses in research ethics, others with uses in other areas of bioethics, for instance in comparisons of therapeutic means and ends. The relations between the principle of proportionality and the precautionary principle are explored in the following section. It is concluded that the principles are different and may even clash. In the next section the principle of proportionality is applied to some medical examples drawn from research ethics and bioethics. In concluding, the status of the principle of proportionality as a moral principle is discussed. What has been achieved so far and what remains to be done is finally summarized.

  5. 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,…

  6. Design principles of electrical synaptic plasticity.

    PubMed

    O'Brien, John

    2017-09-08

    Essentially all animals with nervous systems utilize electrical synapses as a core element of communication. Electrical synapses, formed by gap junctions between neurons, provide rapid, bidirectional communication that accomplishes tasks distinct from and complementary to chemical synapses. These include coordination of neuron activity, suppression of voltage noise, establishment of electrical pathways that define circuits, and modulation of high order network behavior. In keeping with the omnipresent demand to alter neural network function in order to respond to environmental cues and perform tasks, electrical synapses exhibit extensive plasticity. In some networks, this plasticity can have dramatic effects that completely remodel circuits or remove the influence of certain cell types from networks. Electrical synaptic plasticity occurs on three distinct time scales, ranging from milliseconds to days, with different mechanisms accounting for each. This essay highlights principles that dictate the properties of electrical coupling within networks and the plasticity of the electrical synapses, drawing examples extensively from retinal networks. Copyright © 2017 The Author. Published by Elsevier B.V. All rights reserved.

  7. 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…

  8. Cooperative Learning Principles Enhance Online Interaction

    ERIC Educational Resources Information Center

    Jacobs, George; Seow, Peter

    2014-01-01

    This paper describes eight principles that can be used to promote cooperative interactions among students working in online environments. The principles derive from a well-established approach to education, known variously as cooperative learning and collaborative learning. Each principle is explained as to what it means, why it is important and…

  9. 20 CFR 401.140 - General principles.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false General principles. 401.140 Section 401.140... INFORMATION Disclosure of Official Records and Information § 401.140 General principles. When no law... follow FOIA principles to resolve that question. We do this to insure uniform treatment in all situations...

  10. 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.

  11. 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…

  12. A Reassessment of George Pierce Baker's "The Principles of Argumentation": Minimizing the Use of Formal Logic in Favor of Practical Approaches

    ERIC Educational Resources Information Center

    Bordelon, Suzanne

    2006-01-01

    In this article, the author demonstrated how recent histories relied primarily on previous accounts and one textbook to characterize George Pierce Baker's work. This narrow assessment of "The Principles of Argumentation" limits one's understanding of his contribution to argumentation theory and pedagogy. Similarly, one has seen the need for care…

  13. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

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

  14. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  15. 16 CFR 260.6 - General principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ENVIRONMENTAL MARKETING CLAIMS § 260.6 General principles. The following general principles apply to all environmental marketing claims, including, but not limited to, those described in § 260.7. In addition, § 260.7... 16 Commercial Practices 1 2010-01-01 2010-01-01 false General principles. 260.6 Section 260.6...

  16. Variational Principles for Buckling of Microtubules Modeled as Nonlocal Orthotropic Shells

    PubMed Central

    2014-01-01

    A variational principle for microtubules subject to a buckling load is derived by semi-inverse method. The microtubule is modeled as an orthotropic shell with the constitutive equations based on nonlocal elastic theory and the effect of filament network taken into account as an elastic surrounding. Microtubules can carry large compressive forces by virtue of the mechanical coupling between the microtubules and the surrounding elastic filament network. The equations governing the buckling of the microtubule are given by a system of three partial differential equations. The problem studied in the present work involves the derivation of the variational formulation for microtubule buckling. The Rayleigh quotient for the buckling load as well as the natural and geometric boundary conditions of the problem is obtained from this variational formulation. It is observed that the boundary conditions are coupled as a result of nonlocal formulation. It is noted that the analytic solution of the buckling problem for microtubules is usually a difficult task. The variational formulation of the problem provides the basis for a number of approximate and numerical methods of solutions and furthermore variational principles can provide physical insight into the problem. PMID:25214886

  17. The harm principle as a mid-level principle?: three problems from the context of infectious disease control.

    PubMed

    Krom, André

    2011-10-01

    Effective infectious disease control may require states to restrict the liberty of individuals. Since preventing harm to others is almost universally accepted as a legitimate (prima facie) reason for restricting the liberty of individuals, it seems plausible to employ a mid-level harm principle in infectious disease control. Moral practices like infectious disease control support - or even require - a certain level of theory-modesty. However, employing a mid-level harm principle in infectious disease control faces at least three problems. First, it is unclear what we gain by attaining convergence on a specific formulation of the harm principle. Likely candidates for convergence, a harm principle aimed at preventing harmful conduct, supplemented by considerations of effectiveness and always choosing the least intrusive means still leave ample room for normative disagreement. Second, while mid-level principles are sometimes put forward in response to the problem of normative theories attaching different weight to moral principles, employing a mid-level harm principle completely leaves open how to determine what weight to attach to it in application. Third, there appears to be a trade-off between attaining convergence and finding a formulation of the harm principle that can justify liberty-restrictions in all situations of contagion, including interventions that are commonly allowed. These are not reasons to abandon mid-level theorizing altogether. But there is no reason to be too theory-modest in applied ethics. Morally justifying e.g. if a liberty-restriction in infectious disease control is proportional to the aim of harm-prevention, promptly requires moving beyond the mid-level harm principle. © 2011 Blackwell Publishing Ltd.

  18. Le Chatelier's principle in replicator dynamics

    NASA Astrophysics Data System (ADS)

    Allahverdyan, Armen E.; Galstyan, Aram

    2011-10-01

    The Le Chatelier principle states that physical equilibria are not only stable, but they also resist external perturbations via short-time negative-feedback mechanisms: a perturbation induces processes tending to diminish its results. The principle has deep roots, e.g., in thermodynamics it is closely related to the second law and the positivity of the entropy production. Here we study the applicability of the Le Chatelier principle to evolutionary game theory, i.e., to perturbations of a Nash equilibrium within the replicator dynamics. We show that the principle can be reformulated as a majorization relation. This defines a stability notion that generalizes the concept of evolutionary stability. We determine criteria for a Nash equilibrium to satisfy the Le Chatelier principle and relate them to mutualistic interactions (game-theoretical anticoordination) showing in which sense mutualistic replicators can be more stable than (say) competing ones. There are globally stable Nash equilibria, where the Le Chatelier principle is violated even locally: in contrast to the thermodynamic equilibrium a Nash equilibrium can amplify small perturbations, though both types of equilibria satisfy the detailed balance condition.

  19. Le Chatelier's principle in replicator dynamics.

    PubMed

    Allahverdyan, Armen E; Galstyan, Aram

    2011-10-01

    The Le Chatelier principle states that physical equilibria are not only stable, but they also resist external perturbations via short-time negative-feedback mechanisms: a perturbation induces processes tending to diminish its results. The principle has deep roots, e.g., in thermodynamics it is closely related to the second law and the positivity of the entropy production. Here we study the applicability of the Le Chatelier principle to evolutionary game theory, i.e., to perturbations of a Nash equilibrium within the replicator dynamics. We show that the principle can be reformulated as a majorization relation. This defines a stability notion that generalizes the concept of evolutionary stability. We determine criteria for a Nash equilibrium to satisfy the Le Chatelier principle and relate them to mutualistic interactions (game-theoretical anticoordination) showing in which sense mutualistic replicators can be more stable than (say) competing ones. There are globally stable Nash equilibria, where the Le Chatelier principle is violated even locally: in contrast to the thermodynamic equilibrium a Nash equilibrium can amplify small perturbations, though both types of equilibria satisfy the detailed balance condition.

  20. Towards a neuro-computational account of prism adaptation.

    PubMed

    Petitet, Pierre; O'Reilly, Jill X; O'Shea, Jacinta

    2017-12-14

    Prism adaptation has a long history as an experimental paradigm used to investigate the functional and neural processes that underlie sensorimotor control. In the neuropsychology literature, prism adaptation behaviour is typically explained by reference to a traditional cognitive psychology framework that distinguishes putative functions, such as 'strategic control' versus 'spatial realignment'. This theoretical framework lacks conceptual clarity, quantitative precision and explanatory power. Here, we advocate for an alternative computational framework that offers several advantages: 1) an algorithmic explanatory account of the computations and operations that drive behaviour; 2) expressed in quantitative mathematical terms; 3) embedded within a principled theoretical framework (Bayesian decision theory, state-space modelling); 4) that offers a means to generate and test quantitative behavioural predictions. This computational framework offers a route towards mechanistic neurocognitive explanations of prism adaptation behaviour. Thus it constitutes a conceptual advance compared to the traditional theoretical framework. In this paper, we illustrate how Bayesian decision theory and state-space models offer principled explanations for a range of behavioural phenomena in the field of prism adaptation (e.g. visual capture, magnitude of visual versus proprioceptive realignment, spontaneous recovery and dynamics of adaptation memory). We argue that this explanatory framework can advance understanding of the functional and neural mechanisms that implement prism adaptation behaviour, by enabling quantitative tests of hypotheses that go beyond merely descriptive mapping claims that 'brain area X is (somehow) involved in psychological process Y'. Copyright © 2017 The Authors. Published by Elsevier Ltd.. All rights reserved.

  1. Heisenberg's observability principle

    NASA Astrophysics Data System (ADS)

    Wolff, Johanna

    2014-02-01

    Werner Heisenberg's 1925 paper 'Quantum-theoretical re-interpretation of kinematic and mechanical relations' marks the beginning of quantum mechanics. Heisenberg famously claims that the paper is based on the idea that the new quantum mechanics should be 'founded exclusively upon relationships between quantities which in principle are observable'. My paper is an attempt to understand this observability principle, and to see whether its employment is philosophically defensible. Against interpretations of 'observability' along empiricist or positivist lines I argue that such readings are philosophically unsatisfying. Moreover, a careful comparison of Heisenberg's reinterpretation of classical kinematics with Einstein's argument against absolute simultaneity reveals that the positivist reading does not fit with Heisenberg's strategy in the paper. Instead the appeal to observability should be understood as a specific criticism of the causal inefficacy of orbital electron motion in Bohr's atomic model. I conclude that the tacit philosophical principle behind Heisenberg's argument is not a positivistic connection between observability and meaning, but the idea that a theory should not contain causally idle wheels.

  2. Detecting impossible changes in infancy: a three-system account

    PubMed Central

    Wang, Su-hua; Baillargeon, Renée

    2012-01-01

    Can infants detect that an object has magically disappeared, broken apart or changed color while briefly hidden? Recent research suggests that infants detect some but not other ‘impossible’ changes; and that various contextual manipulations can induce infants to detect changes they would not otherwise detect. We present an account that includes three systems: a physical-reasoning, an object-tracking, and an object-representation system. What impossible changes infants detect depends on what object information is included in the physical-reasoning system; this information becomes subject to a principle of persistence, which states that objects can undergo no spontaneous or uncaused change. What contextual manipulations induce infants to detect impossible changes depends on complex interplays between the physical-reasoning system and the object-tracking and object-representation systems. PMID:18078778

  3. Principles and the search for moral certainty.

    PubMed

    Churchill, L R; Simán, J J

    1986-01-01

    In medical ethics, principles have an important but frequently overextended role. The need for exact answers and moral formulae sometimes leads to the misuse of principles, such that they usurp the central place of persons and become ends in themselves. The Baby Jane Doe case is discussed as a prominent instance of both the proper uses and abuses of principles. A more fitting role for principles is described and illustrated, stressing the use of principles as tools of moral discernment and the time-laden character of moral judgments.

  4. Principles of Burn Pain Management.

    PubMed

    James, Dominika Lipowska; Jowza, Maryam

    2017-10-01

    This article describes pathophysiology of burn injury-related pain and the basic principles of burn pain management. The focus is on concepts of perioperative and periprocedural pain management with extensive discussion of opioid-based analgesia, including patient-controlled analgesia, challenges of effective opioid therapy in opioid-tolerant patients, and opioid-induced hyperalgesia. The principles of multimodal pain management are discussed, including the importance of psychological counseling, perioperative interventional pain procedures, and alternative pain management options. A brief synopsis of the principles of outpatient pain management is provided. Copyright © 2017 Elsevier Inc. All rights reserved.

  5. Core principles of evolutionary medicine: A Delphi study.

    PubMed

    Grunspan, Daniel Z; Nesse, Randolph M; Barnes, M Elizabeth; Brownell, Sara E

    2018-01-01

    Evolutionary medicine is a rapidly growing field that uses the principles of evolutionary biology to better understand, prevent and treat disease, and that uses studies of disease to advance basic knowledge in evolutionary biology. Over-arching principles of evolutionary medicine have been described in publications, but our study is the first to systematically elicit core principles from a diverse panel of experts in evolutionary medicine. These principles should be useful to advance recent recommendations made by The Association of American Medical Colleges and the Howard Hughes Medical Institute to make evolutionary thinking a core competency for pre-medical education. The Delphi method was used to elicit and validate a list of core principles for evolutionary medicine. The study included four surveys administered in sequence to 56 expert panelists. The initial open-ended survey created a list of possible core principles; the three subsequent surveys winnowed the list and assessed the accuracy and importance of each principle. Fourteen core principles elicited at least 80% of the panelists to agree or strongly agree that they were important core principles for evolutionary medicine. These principles over-lapped with concepts discussed in other articles discussing key concepts in evolutionary medicine. This set of core principles will be helpful for researchers and instructors in evolutionary medicine. We recommend that evolutionary medicine instructors use the list of core principles to construct learning goals. Evolutionary medicine is a young field, so this list of core principles will likely change as the field develops further.

  6. Testing the interspecific body size principle in ungulates: the smaller they come, the harder they groom.

    PubMed

    Mooring; Benjamin; Harte; Herzog

    2000-07-01

    Tick removal grooming may be centrally regulated by an internal timing mechanism operating to remove ticks before they attach and engorge (programmed grooming model) and/or evoked by cutaneous stimulation from tick bites (stimulus-driven model). The programmed grooming model predicts that organismic and environmental factors that impact the cost-benefit ratio of grooming (e.g. body size and habitat) will influence the rate of tick removal grooming. The body size principle predicts that smaller-sized animals, because of their greater surface-to-mass ratio, should engage in more frequent tick removal grooming than larger-bodied animals in order to compensate for higher costs of tick infestation. The body size principle may be tested intraspecifically between young and adult animals, or interspecifically among species of contrasting body sizes. To rigorously test the interspecific body size prediction, we observed the programmed grooming (oral and scratch grooming) of 25 species (or subspecies) of bovids at a tick-free zoological park in which stimulus-driven grooming was ruled out. Multiple correlation analysis revealed highly significant negative correlations between species-typical mass and mean species grooming rates when habitat was controlled for in the model. Species-typical habitat type (classified along a gradient from most open to most closed) was positively correlated with mean oral grooming rate, indicating that species tended to groom at a higher rate in woodland and forest habitats (where typical tick density would be high) compared with more open environments. Species mass accounted for up to two-thirds of the variation in grooming rate across species, whereas habitat accounted for ca. 20% of variation in oral grooming. Similar results were obtained when the analysis was expanded to include 36 species/subspecies of six different families. The body size principle can therefore account for a large proportion of species-typical differences in programmed

  7. Teaching/learning principles

    NASA Technical Reports Server (NTRS)

    Hankins, D. B.; Wake, W. H.

    1981-01-01

    The potential remote sensing user community is enormous, and the teaching and training tasks are even larger; however, some underlying principles may be synthesized and applied at all levels from elementary school children to sophisticated and knowledgeable adults. The basic rules applying to each of the six major elements of any training course and the underlying principle involved in each rule are summarized. The six identified major elements are: (1) field sites for problems and practice; (2) lectures and inside study; (3) learning materials and resources (the kit); (4) the field experience; (5) laboratory sessions; and (6) testing and evaluation.

  8. Teaching the foundational principles of rehabilitation psychology.

    PubMed

    Stiers, William

    2016-02-01

    Wright (1983) described 20 "value-laden beliefs and principles" that form the foundational principles of rehabilitation psychology, and the education and training of rehabilitation psychologists necessitates that they acquire the specialty-specific knowledge and attitudes/values related to these principles. This article addresses 2 questions about how these principles can be taught in rehabilitation psychology training: (a) What are the core theories and evidence supporting these foundational principles, and what should be the content of a "core curriculum" for teaching these?; and (b) What is known about the most effective methods for teaching these foundational principles, including questions of how to teach values? The foundational principles were grouped into 3 categories: individual psychological processes, social psychological processes, and values related to social integration. A literature review was conducted in these 3 categories, and the results are summarized and discussed. A core curriculum is discussed for teaching about disability-specific individual psychological processes, social psychological processes, and values related to social integration, including methods to reduce group prejudice and promote values relevant to the foundational principles. Specific suggestions for training program content and methods are provided. It is hoped that effective teaching of Wright's (1983) value-laden beliefs and principles will help rehabilitation psychology trainers and trainees focus on the key knowledge and attitude-value competencies that are to be acquired in training. (c) 2016 APA, all rights reserved).

  9. Utilization of the seven principles for good practice in undergraduate education in general chemistry by community college instructors

    NASA Astrophysics Data System (ADS)

    Panther Bishoff, Jennifer

    In recent years, higher education has undergone many changes. The advent of assessment, accountability, and a newfound focus on teaching have required faculty to examine how they are teaching. Administrators and faculty are beginning to recognize that learning is not a "one size fits all" enterprise. To this end, Chickering and Gamson developed an inventory that examined faculty utilization of the Seven Principles of Good Practice in Undergraduate Education. The seven principles included by the authors included faculty-student interaction, cooperative learning, active learning, giving prompt feedback, emphasizing time on task, communicating high expectations, and respecting diverse talents and ways of learning. It was determined by Chickering and Gamson, as well as many other researchers, that these seven principles were hallmarks of successful undergraduate education. Community colleges are important institutions to study, as many students begin their higher education at two-year colleges. Most students are also required to take one or more science classes for their general education requirements; therefore, many students must take at least one general chemistry course. Both community colleges and chemistry are rarely studied in literature, which makes this study important. Community college general chemistry instructors were surveyed using an online version of Chickering and Gamson's Faculty Inventory for the Seven Principles of Good Practice in Undergraduate Education. Responses were analyzed, and it was discovered that not only did instructors utilize the principles to a different extent, but there were also differences between genders as well as between the specific actions related to each principle.

  10. Principles of Need and the Aggregation Thesis.

    PubMed

    Gustavsson, Erik; Juth, Niklas

    2017-09-02

    Principles of need are constantly referred to in health care priority setting. The common denominator for any principle of need is that it will ascribe some kind of special normative weight to people being worse off. However, this common ground does not answer the question how a plausible principle of need should relate to the aggregation of benefits across individuals. Principles of need are sometimes stated as being incompatible with aggregation and sometimes characterized as accepting aggregation in much the same way as utilitarians do. In this paper we argue that if one wants to take principles of need seriously both of these positions have unreasonable implications. We then characterize and defend a principle of need consisting of sufficientarian elements as well as prioritarian which avoids these unreasonable implications.

  11. First-principles calculation of the bulk photovoltaic effect in bismuth ferrite.

    PubMed

    Young, Steve M; Zheng, Fan; Rappe, Andrew M

    2012-12-07

    We compute the bulk photovoltaic effect (BPVE) in BiFeO(3) using first-principles shift current theory, finding good agreement with experimental results. Furthermore, we reconcile apparently contradictory observations: by examining the contributions of all photovoltaic response tensor components and accounting for the geometry and ferroelectric domain structure of the experimental system, we explain the apparent lack of BPVE response in striped polydomain samples that is at odds with the significant response observed in monodomain samples. We reveal that the domain-wall-driven response in striped polydomain samples is partially mitigated by the BPVE, suggesting that enhanced efficiency could be obtained in materials with cooperative rather than antagonistic interaction between the two mechanisms.

  12. National Principles of War: Guiding National Power to Victory

    DTIC Science & Technology

    2006-05-26

    label the principles as more Principles of Battle7 than Principles of War. As John I. Alger remarked in his book on the history of the Principles of War...better suited to be Principles of Military Operations than National Principles of War. In his The Quest for Victory, John I. Alger recognizes three...mentioned work, John Alger discusses same those principles but adds the principle unity of command. Not only was this a crucial time for the development of

  13. A defense of fundamental principles and human rights: a reply to Robert Baker.

    PubMed

    Macklin, Ruth

    1998-12-01

    This article seeks to rebut Robert Baker's contention that attempts to ground international bioethics in fundamental principles cannot withstand the challenges posed by multiculturalism and postmodernism. First, several corrections are provided of Baker's account of the conclusions reached by the Advisory Committee on Human Radiation Experiments. Second, a rebuttal is offered to Baker's claim that an unbridgeable moral gap exists between Western individualism and non-Western communalism. In conclusion, this article argues that Baker's "nonnegotiable primary goods" cannot do the work of "classical human rights" and that the latter framework is preferable from both a practical and a theoretical standpoint.

  14. Introduction: Principles of quantum gravity

    NASA Astrophysics Data System (ADS)

    Crowther, Karen; Rickles, Dean

    2014-05-01

    In this introduction, we describe the rationale behind this special issue on Principles of Quantum Gravity. We explain what we mean by 'principles' and relate this to the various contributions. Finally, we draw out some general themes that can be found running throughout these contributions.

  15. 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...

  16. 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…

  17. Multimedia Principle in Teaching Lessons

    ERIC Educational Resources Information Center

    Kari Jabbour, Khayrazad

    2012-01-01

    Multimedia learning principle occurs when we create mental representations from combining text and relevant graphics into lessons. This article discusses the learning advantages that result from adding multimedia learning principle into instructions; and how to select graphics that support learning. There is a balance that instructional designers…

  18. 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…

  19. First-principles simulations of electrostatic interactions between dust grains

    NASA Astrophysics Data System (ADS)

    Itou, H.; Amano, T.; Hoshino, M.

    2014-12-01

    We investigated the electrostatic interaction between two identical dust grains of an infinite mass immersed in homogeneous plasma by employing first-principles N-body simulations combined with the Ewald method. We specifically tested the possibility of an attractive force due to overlapping Debye spheres (ODSs), as was suggested by Resendes et al. [Phys. Lett. A 239, 181-186 (1998)]. Our simulation results demonstrate that the electrostatic interaction is repulsive and even stronger than the standard Yukawa potential. We showed that the measured electric field acting on the grain is highly consistent with a model electrostatic potential around a single isolated grain that takes into account a correction due to the orbital motion limited theory. Our result is qualitatively consistent with the counterargument suggested by Markes and Williams [Phys. Lett. A 278, 152-158 (2000)], indicating the absence of the ODS attractive force.

  20. [Basic principles and results of brachytherapy in gynecological oncology].

    PubMed

    Kanaev, S V; Turkevich, V G; Baranov, S B; Savel'eva, V V

    2014-01-01

    The fundamental basics of contact radiation therapy (brachytherapy) for gynecological cancer are presented. During brachytherapy the principles of conformal radiotherapy should be implemented, the aim of which is to sum the maximum possible dose of radiation to the tumor and decrease the dose load in adjacent organs and tissues, which allows reducing the frequency of radiation damage at treatment of primary tumors. It is really feasible only on modern technological level, thanks to precision topometry preparation, optimal computer dosimetrical and radiobiological planning of each session and radiotherapy in general. Successful local and long-term results of the contact radiation therapy for cancer of cervix and endometrium are due to optimal anatomical and topometrical ratio of the tumor localization, radioactive sources, and also physical and radiobiological laws of distribution and effects of ionizing radiation, the dose load accounting rules.